D ISTR IC I"A TTO R N EY O F TH E FIRST JU D IC IA L D ISTR IC T STATE!O F LO UISIA NA

Transcription

1 ftl{,:07} (op~;~, t~om this D ISTR IC I"A TTO R N EY O F TH E FIRST JU D IC IA L D ISTR IC T STATE!O F LO UISIA NA Caddo Parish D ecem ber Underprovisions ofstate law,this reportis a public docum ent.a copy ofthe reporthasbeen subm itted to the entity and otherappropriate put)lie officials.the report is ~vai!able forl)~d":,,in spection atthe Ratort Rouge officr,,;'~~~r.'_;. ~,~ialive Auditora~d,w here approprir~c,:.~~ie office otthe parish clerk ofcourt.

2 D ISTR IC T A TTO R N EY O F TH E FIR ST JU DIC IA L D ISTR IC T STA TE O F LO U ISIA NA Caddo Parish Decem ber31,1999 Tabte ofcontents Page G eneralpurpose FinancialStatem ents Com bined Balance Sheet-A lfund Types and AccountG roups Decem ber Com bined Statem entofrevenues,expenditures and Changes in Fund Balances forthe YearEnded Decem ber Com bined Statem entofrevenues,expenditures and Changes in Fund Balances -Budget(GAAP Basis)and Actual,A lgovernmentalfund Types forthe YearEnded Decem ber ExhibitA ExhibitB ExhibitC Notes to the Com bined FinancialStatem ents AdditionalInform ation Schedule ofexpenditures offederalawards ndependeatauditor's Report Reporton Com pliance and O n InternalCentrolOver FinancialReporting based O n an AuditOfFinancialStatem ents Perform ed In Accordance W ith Govem m entauditing Standards Reporton Com pliance w ith Requirem ents Applicable To Each MajorProgram And InternalControlOver Com pliance In Accordance Wi th O M B CircularA-133 Schedule 1 23 Schedule offindings and Q uestioned Costs

3 DISTRICT ATTO RNEY O F THE FIRST JUDICIA L DISTRICT Caddo Parish,Louisiana Com bined Balance Sheet A llfund "l'ypes and AccountG roups Decem ber,3t 1999 w ith com parative totals fordecem ber31,1998 ExhibitA Assets Cash $ Certificates ofdeposit Investm ents Receivables Pre-TrialReceivables Fines -Forfeitures CourtCosts Due item State 01Louisiar~a IV D Reimbursem ent OtherGrants OtherFunds O ther Siezed Property Property and Equipm ent GeneralFund (Distdct Atorneys Ex~ 424, , , ,856 12,257 21,360 14,759 24,618 Agency Funds Drug Asset Forfeiture $ 91,718 $ 226,891 $ 92,534 $ 180, , , , , TotalAssets $ 1,338,580 $ 527,330 $ 653,925 $ 159,286 $ Escrow 738 $ 738 Fixed Asse se~t~ $ Totals (Memorandum Only) ,150 $ 556, ,000 1,205, ,856 12, ,882 21,360 14,759 25,283-66, , ,634 6, ,583 10,658 89,108 45,257 3,450 7,490 77, $ 495,634 $ 3, ~ $ 2,526,306 Liabilities and Fund Balances Liabilities Payables $ Accrued Expenses Due 10 Retated Parties TotalLiabilities Fund Balances Investm entin G eneral Fixed Assets 300,113 $ 9,517 $ 5,303 $ 159,286 $ 738 $ 308,883 60, ,~ 96 _ 474,957 $ 455, ,778 37, , , , ,317 Unrssenled and Undesignated 729, ~ 64,62L2. 1,835,974. 1,399,565 _ TotalFund Balance s 729, , , ,331,608 1,809,882 "lotalliabitities and Fund Balances $ 1,33 8,580 $ 527,330 $. = 658,92 5 $ 159,286 $ _ $ $ 3,175,49 ~3 $ 2,526,306.._ The accom panying notes are an integralpartofthis statem ent

4 D ISTR IC T A TTO R N EY O F TH E Caddo Parish. Louisiana FIR ST JU D IC IA L D ISTR IC T Com bined Statem entofrevenues,expenditures and Changes in Fund Balances forthe Yearended Decem ber31,1999 w ith com parative totals forthe YearEnded D ecem ber31,1998 ExhibitB Revenue FederalFinancialAssistance $ Fines,Fees & Bends Forfeiture CourtC os'[fees InterestIncom e Intake Fees Drug AssetForfeiture Co lection Fees Parish FinancialAssistance Other TotalRevenue G eneralfund (District A torney's Expenses _ ) 162, , ,057 51,622 82,976 96,108 2,471,548 _62~ 8_~6 3, $ 632,527 $ 15, , , ,298 $ Totals M em orandum O nly ,569 $ 281, ,057 94, , ,245 2,471, ,299, , ,124 65,469 48,911 93,159 30, ,423 55~ Expenditures Salaries Benefits Telephone and Com m unication Travel O fi ce supplies O fi ce Equipm ent Copiers and CopierSupplies Equipm entm aintenance O ther Auto & Parking A low ance Reim bursem entto Parish/Contigency Auto M aintenance D ues and A ssessm ents Professional Insurance Com putersystem -Parish Rent Publications Vehicle purchase Postage TotalExpenditures 993, ,700 57,732 55,348 77,129 73,294 3,773 57, ,000 47, , ,840 33,730 21,299 3, ,136 69,996 3,865 8,464 5,654 12,766 3,842 5,802 2,343 5,180 1, ,150 5,112 34, ,670 32,628 t0,226 20,787 21, ,273 2,368, ,696 61,597 63,812 49,324 89,895 36,470 79,096 6,116 62, ,000 11,287 48,41'[ 118, ,952 68,121 20,952 21, ,852, , ,658 14,591 45,677 62,716 80,288 36,446 3,300 55,599 59,992 4,148 4,328 41, ,009 54,845 60,140 29,796 16, ,306,485 Excess ofrevenue OverExpenditures 189,389 80, , , ,648 OtherFinancing Sources(Uses) Operating Transfers In(Out) Excess ofrevenues and OtherFinancing Sources O verexpenditures and O ther Financing Uses 232,166.~ 32,'(57) (to,o~ 48, , , ,648 Beginning Fund Balance , , Ending Fund Balance $ 729,584 $ 457,768 $. 6&~486_22 $ ~ _1=~_ 835,974 $ The accom panying notes are an integralpartofthis statem ent. - 2-

5 to

6 D ISTR IC T A TTO R N EY O F"TH E FIRST JU D IC IA L D ISTR ICT STATE O F LO UISIANA Caddo Parish Notes to the Com bined FinancialStatem ents as ofand forthe YearEnded Decem ber ntroduction The Louisiana Constitution of1974,article V,Section14 created the judicialdistricts ofthe State,among them the FirstJudicialDistrict. Article V,Section 26 created the O fice ofthe DistdctA torney for each ofthe Judicial Districts,and sets forth the duties ofthe ofice. Louisiana R.S.16:1establishes a districtatorney foreach ofthe JudicialDistrictA torney's ofices. The FirstJudicialDistrictA torney exists and operates in accordance with the authorities cited. As provided by Article V,Section 26 ofthe Louisiana Constitution of1974,the districtattorney has charge ofevery criminalprosecution by the state in hisdistrict,is the representative ofthe state before the grand jury in hisdistrict, and isthe legaladvisorto the grand jury. He performsotherduties as provided by law. The districtatorney is elected by the qualified electors ofthe judicialdistrictfora term ofsix years. Caddo Parish com prises the FirstJudicialDistrict,and the FirstJudicialDistrictAttorney'.,;ofice is located in Shreveport. The FirstJudicialDistrictAtorney's ofice employs a totalofeighty-three (83)persons. Twenty-nine (29)ofthese employees are atorneys,including the districtatorneyhimself.thirteen (13)ofthese employees are investigators, and the otherforty-one (41)are administrative and clericalpersonnel. N ote I Sum m ary ofsignificanta ccounting Policies In Aprilof1984,the FinancialAccounting Foundation established the GovernmentalAccounting Standards Board (GASB)to promulgate generalyaccepted accounting principles and reporting standards with respectto activities and transactions ofstate and localgovernm entalentities. In Novem berof1984,the G ASB issued a codification of governm entalaccounting and financialreporting standards. This codification is recognized as genera ly accepted accounting principles forstate and localgovernm ents. A.Basis ofpresentation The accom panying generalpurpose financialstatements ofthe DistrictAttorney ofthe FirstJudicialDistricthave been prepared in conformity with generaly accepted accounting principles (GAAP)as applied to governmental units. The GovernmentalAccounting Standards Board (GASB) is the accepted standard-seting body for establishing governm entalaccounting and financialreporting principles. The schedule ofexpenditures offederalawards includes the federalgrantactivity ofthe distdctattorney and is presented on the accrualbasis.the inform ation in this schedule is presented in accordance with the requirem ents of O M B CircularA-133,Audits ofstate,localgovernments,and Non-ProfitO rganizations. Therefore,som e amounts presented in this schedule may differfrom amounts presented in,orused in the preparation of,the general-purpose statem ents.

7 organizations for w hich nature and significance oftheir relationship w ith the prim ary governm entare such that exclusion would cause the repo Ting entity's ftnancialstatem ents to be m isleading orincom plete. G overnm entalaccounting Standards Board Statem entno.14 established criteria fordeterm ining w hich com ponent units should be considered partofthe Caddo Parish Com mission forfinancialreporting purposes. The basic criterion forincluding a potentialcomponentunitwithin the reporting entity isfinancialaccountability. The GASB has setforth criteria to be considered in determ ining financialaccountability. This cdteria includes: 1. Appointing a voting majority ofan organization's governing body,and a.the ability ofthe parish commission to impose its wilonthatorganization and/or b.the potentialforthe organization to provide specific financialbenefits to orim pose specific financial burdens on the parish com m ission. 2. Organizations forwhich the parish commission does notappointa voting majority butare fiscaly dependenton the parish com m ission. 3. O rganizations forwhich the reporting entity financialstatem ents would be m isleading ifdata ofthe organization is notincluded because ofthe nature orsignificance ofthe relationship. Because the parish commission has(a)a fiscalresponsibility to the districtatorney,and (b)the potentialforthe district attorney to provide specific financial benefits to or im pose specific financial burdens on the parish com m ission,the districtattorney was determ ined te be a componentunitofthe Caddo Parish Com m ission,the financialreporting entity.the accompanying financialstatements presentinformation onlyon the funds maintained by the districtatorney and do notpresentinform ation on the parish com mission,the generalgovernm entservices provided by thatgovernmentalunit,orthe othergovernmentalunits thatcomprise the financialreporting entity. C.Fund A ccounting The district attorney uses funds and account groups to report on its financialposition and the results of its operations.fund accounting is designed to dem onstrate legalcom pliance and to aid financialm anagem entby segregating transactions relating to certain governm entfunctions oractivities. A fund is a separate accounting entity w ith a self-balancing setofaccounts. O n the otherhand,an accountgroup is a financialreporting device designed to provide accountability forcertain assets and liabilities thatare not recorded in the funds because they do notdirectly afectnetexpendable available financialresc~urces. Funds ofthe districtatorney are classified as govern mentalfunds. Governm entalfunds accountforthe district attorney's generalactivities,including the colection and disbursem entofspecific orlegaly restricted m onies,and the acquisition ofgeneralfixed assets. (3overnm entalfunds ofthe districtattorney include: GeneralFund (DistrictAttorney's Expenses) The G eneralfund was established in com pliance w ith Louisiana Revised Statute 15:571.11,which provides thattwelve percent(12% )ofthe fines colected and bondsforfeited be transmited to the districtatorney to defray the necessary expenses ofhis ofice. Louisiana Revised Statute 16:16,w hich becam e efective August30,1986,provides thata courtcostof$10.00 be colected to defray expenses ofthe districta torney, in addition to alotherfines,costs orforfeitures lawfuly im posed. Louisiana Revised Statute 16:16.1,w hich became effective in 1997,provides thatan additionalcourtcostof$10.00 be colected to defray expenses of the districta torney,in addition to a lotherfines,costs orforfeitures law fu ly im posed. As ofseptember1,1994,the Louisiana Revised Statute 15:5"f1.1tprovided thataljudgments ofbond forfeiture w ilbe paid to the districtattorney. The districtattorney w ildistribute these funds,thirty percent (30% )ofwhich the districtatorney wilreceive,to be used in the generaloperating account.

8 A s ofjune 22,1993,the Louisiana Revised Statute 22: provided thatthere sha lbe a prem ium on a l com m ercialsurety underw riters who w rite crim inalbailbonds in the state oflouisiana. The DistrictA torney receives twenty-five percentofthe amounts colected to be used in the GeneralOperating account. The DistrictAttorney also receives funding to reimburse expenditures ofvarious program s.these program s include the Victim Assistance,CourtDelay Reduction (Juvenile Investigator),and Pre-TdalIntervention. Funding forthese program s is m ade on a reim bursem entbasis forexpenditures incurred in the perform ance ofthese program s. Also included are United States DepartmentofAgriculture reimbursements ofno less than seventy-five percentofthe costofstate's food stam p fraud prosecution. This program is funded through the Louisiana DepartmentofSocialServices,Ofice ofeligibility DeterminationsunderSection 16(a)and 16(c)ofthe Food Stam p Actof1977. Pursuantto Louisiana R.S.23:1714,as am ended by Act442 ofthe 1989 regularsession,the Louisiana Departm ent of Em ploym entand Training sha lassess a penalty on am ounts ofoverpaid unem ploym ent insurance accounts w here legalco lection eforts are pursued. Efective January 1,1990,this agency sha l assess a penalty on the totaloverpaym entdebtthatis notrepaid to the agency atthe tim e legalaction to recoverthe overpaym entcom m ences.the Louisiana Departm entofem ploym entand Training shalpay the prosecuting authority ten percent(10%)ofthe money they recover.should the prosecutorcolectthe entire amount,an additionalfive percent(5% )wilbe remited. Paymentsreceived from this program are included in this fund. Title IV-D Fund -SuecialRevenue Fund The SpecialRevenue Fund consists ofincentive paym ents and reim bursem entgrants from the Louisiana Departm entofsocialserv ices,authorized by Act117 of1975,to establish fam ily and child support program s com patible with Title IV-D ofthe SocialSecurity Act. The purpose ofthe fund is to enforce the support obligation owed by absent parents to theirfam ilies and children,to locate absent parents,to establish paternity,and to obtain fam ily and child support. HotCheck Fund -SpecialRevenue Fund The SpecialRevenue Fund - Hot Check Fund consists offees co lected in accordance w ith Louisiana Revised Statute 16:15,w hich provides fora specific fee wheneverthe districtatorney's o fice co lects and processes a worthless check. Expenditures from this fund are atthe sole discretion ofthe districtattorney and m ay be used to defray the salaries and the expenses ofthe ofice ofthe districtattorney,butm ay notbe used to supplem entthe salary ofthe districtatorney. Drug AssetForfeiture -Agency Fund Louisiana Revised Statute Title 40 Chapter26 "Seizure and Contro led Dangerous Substances Property Forfeiture Actof1989"was im plem ented January 1,1990.The Drug AssetForfeiture Fund was established forthe a location and disposition ofproperty obtained underthe provisions ofthe above chapter.the district atorney may (1)retain property foroficialuse ortransferthe custody to any local,state orfederalagency; (2)destroy oruse forinvestigative purposes,any ilegalorcontroled substances orothercontraband,upon the writen approvalofthe districtattorneyafternotless than twenty days afterseizure;and (3)authorize a public sale w ithoutappraisalofthatwhich is notrequired by law to be destroyed and w hich is notharmfulto the public. Property is distributed by court orderfirstto satisfy any security interestorlien;second to reimburse expenses ofseizure;and the balance shalbe a located as fo lows: 60% to law enforcementagency(s)making the seizure 20% to the crim inalcourt fund, 20% to districtattorney's tw elve percentfund

9 These proceeds are to be used to furtherand enhance drug law enforcem ent. The districtatorney is required to m ake an annualreportto the Governor, the Presidentofthe Senate,and the Speakerofthe House ofrepresentatives.this fund is subjectto public audit. Agency funds have no equity,assets are equalto liabilities, and do notinclude revenues and expenditures forgeneraloperations. CourtEscrow and Victim Restitution-A~ _ cy Fund _ s _ The districta torn ey holds otherfunds in escrow forthe Court. These funds arise from forfeitures and fines underappeal,restitution paym ents to victim s, and othersim ilarsituations. None ofthese funds have drug related origins,and thus are nota partofthe drug assetforfeiture fund. The districtatorney m aintains these funds in escrow untilthe courts provide orders fortheirdisposition orotherwise directed forvictim restitution. D. Fixed Assets and Lonq-Term Liabilities Those fixed assets purchased with reim bursed funds from the Title IV-D program vestwith the state upon acquisition.priorto 1994,alfixed assets purchased by the districta torney's ofice are owned by the Caddo Parish Com m ission. Beginning in 1994, assets purchased with specialfunds available to the District A torney are separately accounted foras ow ned by the DistrictAtorney. These assets, however,are also included in the G eneralfixed Assets G roup ofthe Caddo Parish Com m ission. Purchased fixed assets are stated athistorical cost. Donated fixed assets,ifany,wilbe valued atfairm arketvalue atthe date ofdonation. Fixed assets are recorded in the G eneralfixed AssetG roup and are notdepreciated. The accountgroup is nota "fund." Itis concerned only with the m easurementoffinancialposition and is not involved w ith m easurem entofresults ofoperations. There are no Iong-term liabilities atdecem ber31,1999 E. Basis of A ccounting The accounting and financialreporting treatm entapplied to a fund is determ ined by its m easurem entfocus. The governm entaland agency funds are accounted forusing a currentfinancialresources m easurem entfocus. W ith this m easurem entfocus,only currentassets and currentliabilities are generaly included on the balance sheet. O perating statem ents ofthese funds presentincreases and decreases in netcurrentassets.the m odified accrual basis of accounting is used by both governm entaland agency funds. Under the m odified accrualbasis of accounting,revenues are recognized when susceptible to accrual(i.e.,whenthey become both measurable and available)."measurable"meansthe amountofthe transaction can be determined and "available"means colectible w ithin the currentperiod orsoor~enough thereafterto be used to pay LiabiLities ofthe currentperiod. These funds use the fo lowing practices in recording revenues and expenditures: Revenues Revenues represented by reim bursem ents and incentives underthe Title IV-D program are recognized and recorded w hen program expenditures are incurred in accordance with program guidelines. Forfeited drug assets are recorded w hen the court ordered Judgm entof Forfeiture is received. Court costs and fees provided forin Louisiana Statutes are recorded as received in cash. Colectian fees forworthless checks are recorded as received in cash,as are the colection fees forthe prosecution ofunem ploym entinsurance and food stam p fraud cases. Investm entearniage are recorded as earned since they are m easurable and available. G rantfunds are considered to be earned to the extentofexpenditures m ade underthe provisions ofthe grantand,accordingly,w hen such funds are received they are recorded as deferred revenues untilearned.

10 ~ enditures Expenditures are genera ly recorded arid reported when the related fund liability is both incurred and m easurable. Salaries end related payrolcosts are recorded as they are incurred. Rent,telephone costs, and otherexpenses are recorded as they becom e due orincurred and are m easurable. F.~ OtherFl _ nancing Source~(~ Transfers between funds thatare notexpected to be repaid (and any otherfinancing source/use)are accounted forasotherfinancing sources (uses).these transactionsare recorded as they occur. p[_a ctices The districta torney utilizes the folowing budgetary practices The budgetary process begins with the adm inistratorestim ating the revenues expected to be received during the fiscalyear.these revenue estim ates are then used by the districtatorney and adm inistratorto setbudgetary guidelines in preparing appropriations. Proposed budgets ere then prepared forpublication and eventualadoption. The proposed budgets forthe calendaryear1999 were published in The Caddo Citizen on Novem ber26,and Decem ber3,1998. The proposed budgets were available forinspection by the public during norm albusiness hours on Decem ber9,1998 when a public hearing was held.atthe conclusion ofthe public hearing,the proposed budgetw as adopted. On Decem ber17,1998,the DistrictAttorney's Certificate ofcom pliance and im plem entation ofthe budgetw as published in The Caddo Citizen. O nce the budgets are approved,they can only be amended by the DistrictAttorney. The DistrictAttorney's Adm inistratoris authorized to m ake m inorchanges within line item s. A lbudgetappropriations lapse atyear-end. The budgets are prepared and presented on the modified accrualbasis ofaccounting,w hich is consistentwith generaly accepted accounting principles (GAAP).The expenses ofthe DistrictAtorney's ofice paid directlyby the State oflouisiana are notincluded in the budgets. Expenses ofthe DistrictAttorney's ofice paid directly by the Caddo Parish Com mission ere also excluded from the budgets exceptfor those am ount.,;reim bursed to the C om m ission underthe Tit~e iv-d program and otherreim bursed program s and a re~m bursem entam ountthatis not specific as to purpose. The DistrictA torney does include end budgetthose funds received from the Caddo Parish Com m ission used to m anage the DistrictAttorney's Ofi ce,notably personnelcosts. The entire budgetary process is governed by,and conforms to,louisiana R.S.39:1308 G. Encum brances Encum brance accounting,underw hich purchase orders,contracts,and othercom m itm ents forthe expenditure of m onies are recorded in order to reserve that portion of the applicable appropriatien, is genera ly used in governm entalfunds. Based on the size ofthe accounts and the m ethods used forpaym ents,the DistrictAttorney does notem ploy encum brance accounting. H.Ca ~ sh Savin~qs aqd Certificates ofdeposit Cash includes am ounts in dem and deposits,interestbearing dem and deposits,and m oney m arketaccounts.cash equivalents include am ounts in tim e deposits and those investments with originalm aturities of90 days orless. Understate law,the districtatorney m ay depositfunds in dem and deposits,interestbearing dem and deposits, m oney m arketaccounts,ortim e deposits with state banks organized underlouisiana law and nationalbanks having theirprincipalofices in Louisiana. Understate law,the districta torney m ay investin United States bonds,treasury notes,orcertificates. "l-hese ere classified as investm ents iftheiroriginalm aturities exceed 90 days;however,ifthe originalm aturities are 90 days orless,they are classified as cash equivalents.

11 I.Vacation and Sick Leave The districtatorney has a form alpolicy retating to vacation and sick leave. A lem ployees appointed to ful-tim e positions m ay earn from 12.5 to 20 days ofannualleave and from 13 to days ofsick leave peryear depending on lengthofservice. Membersofthe ParochialRetirementSystem mayaccrue un-used amountsof vacation and sick leave forthe purpose ofusing itin theirretirem entcalculation. The DistrictAttorney Retirem ent System does nota low un-used vacation orsick leave to be used as service time and therefore attorneys are paid fora lim ited portion ofthis tim e attheirtim e ofdeparture,dependantupon length ofservice. J,Fund Equibz Reserv es Reserv es representthose portions offund equity notappropriable forexpenditure orlegaly segregated fora specific future use. Designated Fund Balances Designated fund balances representtentative plans forfuture use offinancialresources. K.TotalColum ns on Statem ents -(Mem orandum Only) The totalcotum ns on the statem ents are captioned M emorandum O nly to indicate thatthey are presented only to facilitate financialanalysis. Data in these cotum ns do notpresentfinancialposition orresults ofoperations, in conformity with generaly accepted accounting principles.neitherissuch data comparable to a consolidation. L.Risks and Uncertainties The preparation of financialstatem ents in conform ity with generaly accepted accounting principles requires m anagem entto m ake estim ates and assum ptions thatafectthe reported amounts ofassets and liabilities and disclosure ofcontingentassets and liabilities atthe date ofthe financialstatem ents and the reported am ounts of revenues and expenses during the reporting period.actualresults could diferfrom those estim ates. Note 2 C ash and Certificates of Deposits AtDecember31,1999,the DistrictAttorney had cash accounts (book balances)asfolows: nterestbearing demand deposits(cash) 835,150 AtDecember31,t999,the DistrictA torney had certificatesofdeposit(book balances)as folows: Time deposits with maturitiesofmore than ninety days from originaldate $ 805,000 These deposits are,'stated atcost,which approximates market. Understate law,these deposits (orthe resulting bank balances)mustbe secured by federaldepositinsurance orthe pledge ofsecuritiesowned by the fiscalagent bank. The m arketvalue ofthe pledged securities plus the federaldepositinsurance m ustata ltim es equalthe am ounton depositwith the fiscalagent. These securities are held in the nam e ofthe pledging fiscalagentbank in a holding orcustodialbank thatis m utualy acceptable to both parties.atdecem b~ 31,1999,the districta torney had $1,543,596 in deposits (co lected bank balances). These deposits were secured from risk by $100,000 of federaldepositinsurance and $2,650,915 ofpledged securities hetd by the custodialbanks in the nam e ofthe fiscal agentbanks (GASB Category 3). Note 3 Investm ents In 1999 the Districtatorney invested in the Louisiana AssetManagementPool("LAMP"),a public investmentpool forlouisiana governm entalunits,adm inistered by LAM P,Inc.,a non-profitcorporation. Investm ents in LAM P are stated atcost,w hich approxim ates m arketvalue and m ay be liquidated as needed, la M P investm ents are backed by investm ents in federaly backed securities,u.s.treasury Bils,and corporate repurchase agreem ents. The 9

12 investm entpoolhas continued to earn the higheststandard and Poor's AAA m rating. Investm entbalances as of December31,1999 total$713,510. LAMP paid $13,510 in interestincome,which was reinvested,into the investm entpools. N ote 4 Pension Plans Louisiana DistrictAttorneys Retirem entsystem Plan D escription. The district a torney and assistant district attorneys are m em bers of the Louisiana District A torneys Retirement System (System), a cost-sharing, multiple-employer defined benefit pension plan adm inistered by a separate board oftrustees. Assistantdistrictattorneys who earn,as e m inim um,the amountpaid by the state forassistantdistrictattorneys and are underthe age of60 atthe tim e oforiginalem ploym entand a ldistricta torneys are required to participate in the System.Formemberswho joinedthe System before July1,1990,andwho electednotto be coveredbythe new provisions,the fo lowing applies:any m em berwith 23 ormore years ofcreditable service regardless ofage m ay retire with a three percent(3%)benefitreductionforeach yearbelow age 55,provided thatno reductionisapplied if the m em berhas 30 orm ore years ofservice. Any m em berwith atleast18 years ofservice m ay retire atage 55 witha three percent(3%)benefitreductionforeachyearbelow age 60. Inaddition,anymemberwithatleast10 years ofservice may retire atage 60 with a three percent(3%)benefitreduction foreach yearretiring below the age of62. The retirementbenefitis equalto three percent(3% )ofthe member's average finalcompensation multiplied by the numberofyears ofhis membership service,notto exceed one hundred percent(100% )ofhis average finalcom pensation. Formembers who joined the System afterjuly 1,1990,orwho elected to be covered by the new provisionsthe folowing applies:m em bers are eligible to receive nerm alretirem entbenefits ifthey are age 60 and have 10 years ofserv ice credit,are age 55 and have 24 years ofserv ice credit,orhave 30 years ofservice creditregardless of age. The normalretirementbenefitis equalto three and one-halfpercent(3.5%)ofthe member's final-average com pensation m ultiplied by years ofm em bership serv ice. A m em beris eligible forearly retirem entifhe is age 55 and has 18 years ofservice credit. The early retirementbenefitis equalto the nonnalretirem entbenefitreduced three percent(3%)foreach yearthe memberretires in advance ofnormalretirementage. Benefits may not exceed one hundred percent(100%)ofaverage finalcompensation.the System also provides death and disability benefits. Benefits are established by state statute. The System issues an annualpublicly available financialreportthatincludes financialstatem ents and required supplem entary inform ation for the System. q-hatreport m ay be obtained by w riting to the Louisiana District Attorneys RetirementSystem,2109 DecaturStreet,New Orleans,Louisiana ,orby caling (504) Funding Policy. Plan members are required by state statute to contribute 7.0% and 7.75% forthe plan years ending June 30,1999 and 1998,respectively,oftheirannualcovered salary and the districtattorney is required to contribute atan actuarialy determ ined rate. Contributions to the System also include 0.2 percentofthe ad valorem taxes corected throughoutthe state and revenue sharing funds as appropriated by the legislature.the contribution requirem ents ofplan m em bers and the districtattorn ey are established and m ay be am ended by state statute,as provided by L.ouisiana Revised Statute 11:103.q-he em ployercontributions are determ ined by actuarialvaluation and are subjectto change each yearbased on the results ofthe valuation forthe priorfiscalyear. The district attorney's contributions to the System forthe yearending December31,1999 was $-0-,the actuarialy determined percentage w as 0%. The fo lowing provides certain disclosures forthe districtatorney and the retirementsystem thatare required by G ASB Codification Section P20: 10

13 DistrictAttor _ nev Totalcurrent-yearpayrol(including supplemental) Totalcurrent-yearcovered payro l YearEnded Decem ber31,1999 $ $ ,831 Contributions Em ployees Em ployers Total Required by Statute PerCent Am ount 7.00% $ 53, % PerCent 7.18% 0.00% Actual Am ount 55,284 55,284 Actuaria ly Required PerCent Am ount 7.00% $ 53, % $ Percentofem ployer's actuaria ly required contribution to alparticipating em ployers YearEnded June 30,1999 Retirem entsystem N etassets Pension BenefilObligation Assets in Excess ofpension BenefitObligation 0.00% $ 128,873,958 ( $ - 99,364,769) 29,509,189 The pension benefitobligation is a standardized rneasure ofthe presentvalue ofpension benefits,adjusted forthe efects ofprojected salary increases and step-rated benefits,estimated to be payable in the future as a resultof employee service to date. The measure,which is the actuarialpresentvalue ofcredited projected benefits,is intended to help users assess the System 's funding status on a going-concern basis,assess progress m ade in accum ulating sufficientassets to pay benefits w hen due,and m ake com parisons am ong System and em ployers. The System does not m ake separate m easurem ents ofassets and pension benefit obligations for individual em ployers. Historicaltrend inform ation showing the System's progress in accum ulating suficientassets to pay benefits w hen due is presented in the System's June 30,1999,com prehensive annualfinancialreport.the DistrictAttorney ofthe FirstJudicialDistrictdoes notguarantee the benefits granted by the System. ParochialEm ployees'retirem entsystem oflouisiana The Caddo Com m ission provides retirem ent,death,and disability benefits to the DistrictA torney's non-a torney em ployees through a pension plan adm inistered by another governm entalentity. ]-he plan is the Parochial Employees'Retirement System of Louisiana (ParochialPlan). Substantialy alcommission employees are members ofthiscost-sharing multiple-employerpublic employee retirementsystem (PERS).A lpermanentparish em ptoyees w ho work atleast28 hours perweek and are under60 years ofage are required to becom e m em bers ofthe plan on the date ofem ploym ent. Benefitprovisions are established in accordance w ith Louisiana State Statute. Employees are eligible forretirementifthe employee has:(a)30 years ofservice,regardless ofage,(b)25 years of service and is atleastage 55,or(c)10 years ofservice and is atleastage 60.The monthly retirementalowance is equalto three percent(3%)ofthe employee's finalcompensation multiplied by years otservice. Benefitscannot exceed one hundred percent(100%)ofthe employee'sfinalcompensation. Employees become vested in the system after10 years ofserv ice. Benefitprovisions are established by Louisiana State Statute. Upon the death ofany ParochialPlan m em berin active service with five orm ore years ofservice and noteligible for retirement,survivorbenefits paid are equalto sixty percent(60%)offinalcompensation fora surviving unm arried spouse w ith m inorchildren. The benefits wilcontinue as long as the spouse lives and is unm arried or untilthere are no m inorchildren. Fora surviving unm arried spouse with no m inorchildren,the benefits are forty percent(40% )offinalcompensation upon atainmentofage 60 by the spouse,orupon becoming disabled and are payable as long as the spouse lives and is unm arried. Form inorchildren with no parents,the benefits are thirty percent(30%)offinalcompensation foreach child notto exceed sixty percent(60%)in total. ForParochialPlan m em bers w ho are eligible forretirem ent,the surviving spouse is eligible fornormalretirem entbenefits.

14 Ifa m em berwith atleast5 years ofservice becom es disabled, be is eligible to receive benefits ofthree percent (3% )ofthe member's finalcompensation multiplied by hisyears ofservice. However,the numberofyears wilbe considered to be atleast15,orthe num berofactualyears plus additionalyears to age 60,w hicheveris less. Benefits cannotexceed one hundred percent(100% )offinalcompensation. Covered employees are required to contribute nine and one-halfpercent(9.5% )oftheirsalary to the Parochial Plan. The Commission is required to contribute seven and three-fourths percent(7.75%)ofcovered employees' salaries. The em ployerand em ployee contribution obligations are established by Louisiana State Statute. The following provides certain disclosures forthe DistrictAttorney and the ParochialRetirem entsystem thatare required by G ASB Codification Section P20. DistrictAttorney Contribution rate - em ployees Totalcurrent-yearpayro l Totalcurrent-yearcovered payro l $ $ 9.50% The fo lowing inform ation has been obtained forthe ParochialPlan from the latestactuarialinform ation ofthe ParochialPlan which wasdecember31,1998,exceptforthe individualemployer(tbe DistrictA torney)contribution inform ation,w hich is an estim ate based on the DistrictA torney's payro las a percentage oftotalestim ated payro l. Actuarialy determ ined em ployers'contribution for1998 fora lem ployers Totalestim ated payro l Em ployernorm alcostas ofjanuary 1,1998 Am ortization paym enton unfunded accrued liability Estim ated actuarialy determ ined em ployer's contdbution forthe DistrictAttorney DistrictAttorney's covered payrol Percentage ofdistrictattorney contribution requirem entto totalcontribution requirem ent Em ployercontributions Em ployee contributions Percentage ofem ployercontributions to totalpayro l Percentage olem ployee contributions to totalpayrol 19,298, ,203 1,499, % 111, % 9.50% The pension benefitobligation ofthe ParochialPlan w as com puted as part ofan actuarialvaluation perform ed as of December31,1998. Significantactuarialassumptions used in the valuation include:(a)a rate ofreturn on the investmentofpresentandfuture assetsofeightpercent(8%),(b)projectedsalary increasesoffive andone-half percent(5.5% ),composed of2.25% meritand 3.25% inflation,(c)annuitantmortality rates ofone hundred percent (100%)of1971 Group Annuity Mortality Table,(d)disabled lives mortality ofone hundred seventy-five percent (175%)of1971 Group Annuity Mortality Table,and (e)eleligible employees wilretire by the age of65. At Decem ber31,1998,the date ofthe latestactuarialvaluation,the Frozen Unfunded Pension ActuarialAccrued Liability ofthe ParochialPlan was $126,853,240. Pension benefitobligation Active M em bers Term inated M embers Retirees end Beneficiaries Totalpension benefitobligation Netassets available forbenefits,atm arketvalue $ 586,112,363 15,076, ,854, ,044,243 1,122,352,470 Unfunded pension benefitobligation 12

15 Ten-yearhistoricaltrend inform ation ofthe ParochialPlan is available in the separately issued retirem entsystem report. The trend inform ation provides inform ation aboutprogress m ade in accum ulating suficientassets to pay benefits w hen due. The DistrictAttorney ofthe FirstJudicialDistrictdoes notguarantee the benefits granted by the above plans. The DistrictAttorney does notprovide any otherpostem ploym entbenefits. N ote 5 Property and Equipm ent A sum m ary ofchanges in generalfixed assets is as folows Balance Dece m ber31, 1998 Additions _ D _ is _ posat Balance Decem ber Autom obiles Ofice Equipm entand Computers Totals $ $ 109,262 $ 21, , ,317 $ 85, , Leases The DistrictAt~ rney has operating leases ofthe ~ lowing natu~ Description Title IV-D Ofice Space Term oflease(s) Septem ber1,1998 to August31,2001 Scheduled Month~ a_yment 2, Expense $ 34,391 Screening,Section Novernbe[1,199B 10 October31,2001 $ TotalO fice Space 2,B33 $ 33,730 68,121 Copiers (five leases) January 1,1996 through July31,2001 1,627 $ 15,545 The lease forthe Screening Section's ofice space w as cance led by the land-lord effective June 1,2000. The m inim um annualcom m itm ents underthe remaining noncancelable operating leases forthe folow ing fiscalyears are as follow s: and thereafter Totals Ofice Space $ 51,390 28,660 Equipment $ 13,187 $ Tota 64,577 29,976 $ 80,050 $ 14,503 $ 94,553 13

16 Note 6 A gency Funds A sum m ary ofthe transactions in the DistrictAttorney's agency funds forthe yearended Decem ber31,1999 is as fo lows: Escrow Funds Beginning fund balance Transfersin (cum ulative) Interestearned Distributions,netof distributions payable of$159,286 in 1999 Distributions Due to others Ending fund balance Drug Asset Forfeiture $ $ 1,110,328 4,454 ( 955,496) CourtEscrow ( _ 159,286) ( 738) $ $ $ Restitution Escrow $ $ , (230,421) $ Total 231, ( 230,421) ( 738) Note 7 Related Party Transactions The Caddo Parish Com m ission funds the DistrictAttorney's ofice in its Genera lfund Budget. This funding includes additionalassistantdistricta torneys forspecialdrug prosecution units, along w ith the related fringe benefit costs and other costs of housing,supplies and administration. The DistrictAttorney reim bursed the Parish Com m ission fora portion ofthese expenses as folows: From the DistrictAttorney's generalfund: Forspecific expenses and a generatreim bursem entto the Com m ission From the DistrictAttorney's Title IV-D fund Forspecific e,xpenses From the DistrictAttorney's HotCheck fund Forspecific expenses TotalReim bursem ents $ 462,703 64, $ 537,001 The am ounts reim bursed to the com m ission forspecific expenses are show n as expenses ofthe respective District Attorney's funds in these financialstatem ents. Included in payables at Decem ber31,1999 are the folowing amounts due to the Caddo Parish Com mission:$250,432 due from the GeneralFund,$8,704 due from the Title IV- D Fund and $792 due from the HotCheck Fund. Note 8 Litigation and Claim s As ofdecem ber31,1999,no suits w ere pending againstatorneys in the ofice faraleged w rongfulacts in the conductoftheirduties as prosecutors. Note 9 SubsequentEvents No materialeventafecting thisofice hasoccuredbetweenthe close ofthe fisce lperiod and issuance ofthese financialstatem ents. N ote 10 Expenditures ofthe DistrictAttorney Notincluded in the FinancialStatem ents The accom panying financialstatem ents do notinclude certain expenditures ofthe DistrictAttorney paid outofthe crim inalcourt funds,the Parish Com m ission,ordirectly by the State. Those expenditures are sum m arized as fo lows:

17 The Caddo Parish Com m ission funds the DistrictAttorney's ofice annualy in its GeneralFund Budget.The DistrictAttorney agrees to reim burse the Com m ission varying am ounts each yearbased on the requirem ents of the ofi ce and funding levelauthorized by the Com m ission. The reim bursem ents are budgeted forand m ade from the accounts reported on in this report. The DistrictA torney and twenty-three (23)assistants receive a portion oftheirsalariesfrom the State Division of Adm inistration. The parish subsidizes the balance ofthe attorneys'salaries in the annualparish budget. The Crim inalcourt Fund is contro led and expended C ourt. The DistrictAttorney norm aly expends funds balance is utilized by the FirstJudicialCourt. jointlybetweenthe DistrictA torneyandthe FirstJudicial fortranscripts,witness fees and expert w itness fees;the Note 11 FederalFinancialAssistance Program The District A torney participates in the United States Departm ent of Health and Hum an Services Support Enforcem ent,title IV-D Program,Catalog offederaldom estic Assistance Num ber this program is funded by indirect assistance paym ents in the form of reim bursem ents for related expenditures, received from the Louisiana Departm entofsocialservices. Forthe yearended Decem ber31,1999 the DistrictAttorney forthe First Judid}alDistrictexpended $561,277 in reim bursem entpaym ents. The reim bursem entpaym ents are restricted by a form alagreem entbetw een the DistrictAttorney and Departm ent ofsocialservices and include a budgetofexpected expenditures foreach fiscalyearending June 30. The District Attorney subm its reim bursem entrequests to the Departm entofsocialservices on a m onthly basis. However,the reimbursementpayments may be subjected to furtherreview and auditby the federalgrantoragency. No provision has been m ade in the financialstatements forthe reim bursem entofany expenditures thatm ay be disalowed as a resultofsuch a review oraudit. Based on priorexperience,the DistrictAttorney feels such disallow ances,ifany,w ilbe im m aterial. 15

18 A dditionalinform ation

19 o ~,o c,~ o e~ tn o ~ t ioo o ~" ~,~ o~ o o cq N M m e, o o~co o cr~o) o o o o, o o ~ ~ o o o c) z z o ~ _c~ o o ~. o o o3 ~ d,d? ca m o, ~,~ Ei co op E E c~ c~ m ~ o o o c c c. o. o._o a ~ o N N o o o p s o o o o o o o o ~ o

20 R O B E R T S,C H E R R Y & C O M PA N Y Certified I'ublic A ccount~nts,consultants IndependentA uditor's Report HO NO RABL[=PAUL J.CARM O UCHE DISTRICT A13-O RNEY O F THE FIRST JUDICIAL r)istrict STATE O F LOUISIANA Caddo Parish W e have audited the accom panying generalpurpose financialstatem ents ofthe DistrictA torney ofthe First JudicialDistrict,State oflouisiana,a com ponentunitofthe Caddo Parish Com m ission, State oflouisiana,as of and forthe yearended Decem ber31,1999,as listed in the Table ofcontents. These generalpurpose financial statem ents are the responsibility of the District Attorney of the First Judicial Districț State of Louisiana's m anagem ent. O urresponsibility is to express an opinion on these generalpurpose financialstatem ents based on ouraudit. W e conducted ourauditin accordance w ith generaly accepted auditing standards and the standards applicable to financialaudits contained in Governm entauditing Standards, issued by the Com ptre lergeneralofthe United States. Those standards,and O M B C irculara-133, require thatwe plan and perform the auditto obtain reasonable assurance aboutwhetherthe generalpurpose financialstatem ents are free ofm aterialm isstatem ent. An audit includes exam ining,on a testbasis,evidence supporting the am ounts and disclosures in the generalpurpose financialstatem ents. An auditalso includes assessing the accounting principles used and significantestim ates m ade by m anagem ent,as welas evaluating the overalgenera lpurpose financialstatem entpresentation. W e believe thatourauditprovides a reasonable basis forouropinion. The generalpurpose financialstatem ents referred to above include only the financialactivities ofthe District Attorney ofthe FirstJudicialDistrict,State oflouisiana. Financialactivities ofothercom ponentunits thatform the reporting entity are notincluded. As discussed in Note 1,the generalpurpose firlancialstatem ents ofthe District A torney ofthe FirstJudicialDistrict,State oflouisiana,are intended to presentthe financialposition and results of operations and changes in fund balances ofonly those funds which are controled by tile DistrictAttorney ofthe FirstJudicialDistrict,State oflouisiana. The DistrictAttorney ofthe FirstJudicialDistrict,State oflouisiana has notpresented the disclosures required by G overnm entalaccounting Standards Board TechnicalBuletin 98-1, Disclosures about Year 2000 Issues,as am ended by G overnm ental Accounting Standards Board Technical Buletin 99-1, that the Governm ental Accounting Standards Board has determ ined are necessary to supplem ent,altheugh notbe a partof,the basic financialstatem ents.in addition,we do netprovide assurance thatofthe DistrictAtorney ofthe FirstJudicial District,State oflouisiana is orw ilbecom e year2000 com pliant, thatofthe DistdctA torney ofthe FirstJudicial District,State oflouisiana year2000 rem ediation eforts wilbe successfulin whele orin part, orthatparties with w hich ofthe DistrictAttorney ofthe FirstJudicialDistrict,State oflouisiana does business ate orw ilbecom e year 2000 com pliant. In ouropinion,the generalpurpose financialstatem ents referred to above presentfairly,in allm atedalrespects,the financialposition ofthe DistrictA torney ofthe FirstJudicialDistrict,State oflouisiana,a com ponentunitofthe Caddo Parish Com m ission,state oflouisiana,as ofdecem ber31, 1999,and the results ofits opera tions and changes in fund balances forthe yearthen ended in conform ity with generaly accepted accounting principles. In accordance w ith Govem m entauditing Standards,w e have also issued ourreportdated April24,2000 on our consideration ofthe DistrictA torney ofthe FirstJudicialDistrict,State oflouisiana,a com ponentunitofthe Caddo Parish Com m ission,state oflouisiana's internalcontroloverfinancialreporting and ourtests ofits com pliance with certain provisions oflaw s,regulations,contracts and grants. 18 A Corporation of Ccrtit~ed Public Accounlants ~ t'.o.box 4278 ~ SIIRI~IVEPO IT.I,A " ~ (318) ~ ]AX (318)22691Sq)

21 O urauditw as perform ed forthe purpose ofform ing an opinion on the generalpurpose financialstatem ents taken as a w hole. The accom panying schedu]e ofexpenditures offederalawards is presented forpurposes ofadditional analysis as required by U.S. O fi ce of M anagem ent and Budget Circular A-133, Audits of States, Local Governm ents,and Non-ProfitOrganizations,and is nota required partofthe generalpurpose financialstatem ents offirstjudicialdistrict,state oflouisiana,a com ponentunitofthe Caddo Parish Com m ission,state oflouisiana. Such information hasbeen subjected to the auditing procedures applied in the auditofthe generalpurpose financial statem ents and,in ouropinion,is fairly stated,in a lm aterialrespects, in relation to the generalpurpose financial statem ents taken as a whole. A Corporation of Certified Public Accountants Shreveport,Louisiana April24,2000 RO BERTS,CHERRY AND CO M PANY 19

22 R O B E R YrS,C H E R RY & C O M PA N Y Certified Public Accountants,Consultants REPORT ON COM PLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPO RTING BASED O N AN A UDIT O F FINANCIAL STATEM ENTS PERFORM ED IN ACCO RDANCE W ITH G O VERNM ENT A UDITING STANDARDS HO NO RABLE!PAUL J.CARM O UCHE DISTRICT ATTO RNEY O F THE FIRST JUDICIAL DISTRICT STATE O F LO UISIANA Caddo Parish W e have audited the generalpurpose financialstatem ents ofthe DistrictA torney ofthe FirstJudicialDistrict,State oflouisiana,a com ponentunitofthe Caddo Parish Com m ission,state oflouisiana,as ofand forthe yearended Decem ber 31, 1999,and have issued our report thereon dated April24,2000. W e conducted our auditin accordance with genera ly accepted auditing standards and the standards applicable to financialaudits contained in Governm entauditing Standards,issued by the Com ptro lerg eneralofthe United States. Com pliance As partofobtaining reasonable assurance aboutw hetherthe DistrictA torney ofthe FirstJudicialDistrict,State of Louisiana, a com ponent unit of the Caddo Parish Com m ission, State of Louisiana generalpurpose financial statem ents are free ofm aterialm isstatem ent,w e perform ed tests ofits com pliance w ith certain provisions oflaws, regulations,contracts and grants,noncom pliance with w hich could have a direct and n'laterialeffect on the determ ination offinancialstatem entam ounts, t-lewever,providing an opinion on com pliance w ith those provisions was notan objective ofourauditand,accordingly,we do notexpresssuch an opinion.the results ofourtests disclosed no instances ofnoncom pliance thatare required to be reported undergovem m entauditing Standards. InternalControlOverFinancialRe J~p~ o p~g In planning and perform ing ouraudit,w e considered the DistrictAttorney ofthe internalcontroloverfinancial reporting in orderto determ ine ourauditing procedures forthe purpose ofexpressing ouropinion on the general purpose financialstatem ents and notto provide assurance on the internalcontroloverfinancialreporting.o ur consideration ofthe internalcontroloverfinancialreporting w ould notnecessarily disclose a lm aters in the internal controloverfinancialreporting thatm ightbe m aterialweaknesses.a m aterialweakness is e condition in which the design oroperation ofone orm ore ofthe internalcontrolcom ponents does notreduce to a relatively low levelthe risk thatm isstatem ents in am ounts thatw ould be m aterialin relation to the generalpurpose financialstatements being audited m ay occur and not be detected w ithin a tim ely period by employees in the norm alcourse of perform ing theirassigned functions.w e noted no m aters involving the internalcontroloverfinancialreporting and its operation thatw e considerto be m aterialw eaknesses. This report is intended solely forthe inform ation ofm anagem entand federalawarding agencies and pass-through entities and is notintended to be and should notbe used by anyone otherthan these specified parties. Under Louisiana Revised Statute 24:513,this reportis distributed by the Legislative Auditoras a public docum ent. A Corporation of C ertified Public Accountants Shreveport,Louisiana April24,2000 RO BERTS.CHERRY AND COM PA NY 2O A (orporation of Certified Public Aeeom~tants ~ P.O.BO% 4278 ~ S IR]~VIPOR1,),~, "18 ~ (3 ~*)~22-22~2 ~ ~X 13~Y~ 226-3[~