202JA~+~-2F'tlh;t+3. ORLEANSPARISItCIVILSHERIF FORTHEYEARENDEDJUNE30,201. ReleaseDatedAN162DZ. !"]eliyl.iolt,h.e ]'~d~licac(:oran~ofl~s

Transcription

1 LEG~+'"'~-' ~Tr~rlVF~ 202JA~+~-2F'tlh;t+3 ORLEANSPARISItCIVILSHERIF FINANCIALSTATEMENTS GENERALPURPOSE INDEPENDENTAUDITORS'REPORT TOGETHERWITlt FORTHEYEARENDEDJUNE30,201 5/u(~ Underprovisionsofstatelaw,thisreportisapublic document.acopyofthereporthasbensubmitledto thentityandotherapropriatepublicof!ic:iais.q'hu RougeoficeoftheLegislativeAuditoreI~d+where apropriate,atheoficeoftheparish~!e~k.ofcoujt. reportisavailableforpublicinspectional~[,~i[~3:oa ReleaseDatedAN162DZ!"]elIYl.iOlt,H.e ]'~d~licac(:oran~ofl~s r,i~~

2 ENT PAGE 1N1)EPF.NDENTAUDITORS'REPORT COMBINE1)BAI.ANCEStlET-AI,LFUNDTYPES ANDACOUNTGROUPS STATEMENTOFREVI,;NUES,EXPENI)ITURESAND CtANGESINFUNDBALANCE-GOVERNMENTALFUND TYPE-GENERAl,FUND STATEMI';NTOFREVENUES.EXPENI)ITURESAND CIANGESINFLINI)BALANCE-BUDGET(GAPBASIS)AND ACTUAI,-GOVERNMI';NTALFUNDTYPE-GENF.RAI,FUND. STATI2ME'NTOFCtlANGESINASETSANDI,IABI,ITIES- FIDUCIARYFUNDTYPE-AGENCY-CIVILFUND NOTESTOTHEFINANCIALSTATEMENTS INI)I~PENI)ENTAUDITORS'REPORTONCOMPLIANCEANDON INTERNAl,CONTROl,OVERFINANCIAI,REPORTINGBASEI) ONANAUD1TOFHNANCIALSTATEMENTSPERt:ORMH) INACORI)ANCEW1TtGOVERNMENTAUI)ITINGSTANDARDS SCtFI)ULF~OFINI)INGSANDQUESTIONEDCOSTS SC]IEDULEOFPRIORYEARF1NI)INGS 2

3 //]3rḷo&"]rl,alo#.;.H, Mc,nibc,r ertil'iedl't~blicacotstjtat,~ Am(,;ic;anIhstitutc:of Socielyof[ouiskma Cc:rliliedI'tl4ic;AGCOLInl~I S GodifiecIP(d~licAoOtlt~ls AJcid~,J.")~,tvMot;,.it.,(;PA WaldoJ.Mot(:~,Jr.,CI'A Michael[L[~rtlO,CPA NDEPENDENTAUDITORS'REPOR3 TothelIonorablePaulR.Vahcau,Jl OrleansParishCivilSherif WehaveauditedthegeneralpurposefinancialstatementsoftheOrleansParishCivilSherif(the Sherif)asofaudfortheyearendedJune30,201,aslistedintheTableofContents.Thesegeneral purposefinancialstatementsaretheresponsibilityofthesherifsmanagement.ouresponsibility istoexl)resanopinionondmscgeneralpurposefinancialstatementsbasedonouraudit. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptcdintheUnited StatesofAmericandthestandardsaplicabletofinancialauditscontainedinGovernmentAuditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethatwc planandperformtheauditobtainreasonableasuranceaboutwhetherthegcneralpurpose financialstatementsarcfreofmaterialmistatement.anauditincludesexamining,onatestbasis, evidencesuportingtheamountsandisclosuresinthefinancialstatements.anauditalsoincludes asesingtimacountingprinciplesusedandsignificantcstimatesmadebymanagement,aswelas evaluatingtheoveralfinancialstatementpresentation.webelievethatourauditprovidesa reasonablebasisforouropinion. Inouropinion,thegeneralpuq)osefinancialstatementsreferedtoabovepresent/'aMy,inal materialrespects,thefinancialpositionofthesherifasofjune30,201,andtheresultsofits operationsandchangesinasetsandliabilitiesofitsfiduciaryfundtyl)efortimyearibenended inconformitywithacountingprinciplesgeneralyaceptedintheunitedstatesofamerica. InacordancewithGovernmentAuditin.gSland~'ds,wehavealsoisuedoureportdatedDecember 1,201onout'considerationoftheSherifsinternalcontroloverfinancialreportingandourtests ofitscompliancewithemainprovisionsoflaws,regulations,contractsandgrants.thatreportis anintegralpartofanauditperformedinacordancewithgovernmentauditingstandardsand shouldbereadinconjunctionwithtifsreportinconsideringthe,'esuhsofouraudit. BRUNO&TERVALONLP CERTIFIEDPUBLICACOUNTANTS l)ecembcr1, [YSIANFI[tDSAVtNU[,NfWOFl[ANȘIA7012 (504) fAN(504)284-82{aG [MAl:brtlnlerv@tdopas.com

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7 ORLEANSPARISHCIVILSItERIF STATEMENTOFREVENUES,EXPENDITURES AND CHANGESINFUNDBALANCE ~O%TERNMENTALFUNDTYPE-~ENERALFUND FortheYearEndedJune30,201 Revenues: Fesandcomisions Securityservices Stateapropriationssuplementarypayfordeputies Interest Other Totalrevenues Expenditures: Salariesandrelatedbenefits Salaries Pensioncontributions Unemploymentinsurance Oroupinsurance Socialsecuritycontributions Continuingeducation Medicaretax Contractualservices: Sherif'sexpensealowance Comunicationsandtelephone Equipmentrentals Equipmentrepairandmaintenance Oilandgas-auto Repairsandmaintenance-auto Liabilityinsurance Duesandsubscriptions Dataprocesing Acounting Profesionalservices Materialsandsuplies: Stationery,printingandsuplies Postageandbulkmailing Other: Conventionandtravel Household Buildingsecurity Parking Oficemaintenance Capitaloutlay Debtservice: Principal Interest Totalexpenditures Excesofrevenuesoverexpenditures Fundbalance,beginingofyear Fundbalance,endofyear $5,047,061 2,053,13 278,464 46,730 ~1.64 7,427,052 4, ,24 40,791 78,095 7,785 90,61 20, ,453 10,093 20,198 24,0 14, , ,39 1,856 3,020 20,306 17, ,34 ~12,653 ~.348~629 1,078,403 1,302,598 $?,381,0! Theacompanyingnotesareanintegralpartofthistatement

8 ORLEANSPARISHCIVILSHERIF STATEMENTOFREVENUES,EXPENDITURESAND CHANGESINFUNDBALANCE-BUDGET(GAPBASIS)ANDACTUAL- GOVERNMENTALFUNDTYPE-GENERALFUND FortheYearEndedJune30,201 Revenues: Fes~ndcomisions Securityservices Stateapropriationssuplementarypayfordeputies Interest OtherTotalrevenues Expenditures: Salariesandrelatedbenefits Salaries Pensioncontributions Unemploymentinsurance Groupinsurance Socialsecuritycontributions Continuingeducation Medicaretax Contractualservices: Budge_~Actual Variance Favorable.(Un~vQrb~_b!~ $4,792,974$5,047,061$254,087 2,312,7902,053,13(259,657) 308,261 48,0-0- 7,462,025 Sherif'sexpensealowance Comunicationsandtelephone Equipmentrentals Equipmentrepairandmaintenance Oilandgas-auto Repairsandmaintenance-auto Liabilityinsurance Duesandsubscriptions Dataprocesing Acounting Profesionalservices Materialsandsuplies: Stationery,printingand suplies Postageandbulkmailing Other: Household Conventionandtravelexpenses Buildingsecurity Parking Oficemaintenance Capitaloutlay Debtservice: Principal Interest 10,254 39,137 80,02 7,012 85,3~ 14,86 148,693 7,8~ 20,0 24,0 i~,073 46,297 29, O ,791_ 278,464 46,730 ~i,64 ~,~27,03~ 4, ,24 40,791 78,095 7,785 90,61 20, ,453 10,093 20,198 24,0 14,121 37,387 28,81 75,34 12,6~ (29,797) (1,270) _~64 (34,93) (19,612) (236) 4,27 121,857 (3,19) 7,080 (742) 3O (1,654) 1,907 (73) (5,30) (5,350) (26,760) (2,212) (198)0 (4,048) 8, (2(4 i (75,34).{862~ Totalexpenditures~,328, ,62~~(197~_76767) Excesofrevenuesover expenditures 1,13,1631,078,403(54,760) Fundbalance,beginingofyear~,~02,59~/~302,59~_ -0- Fundbalance,endofyear Theacompanyingnotesareanintegralpartofthistatement 6

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10 NOTESTOTIlEFINANCIALSTATEMENTS ORLEANSPARISHCIVILSIERIF NOTEI-SumwofSianificamAcontinzPolicies TheSherifservesafour-yearterm,asprovidedbyArticleV,Section32and R.S.3:1501.1oftheI.ouisianaConstitutionof1974.TheSherifistileChief ExecutiveOficeroftheCivilI)istrictCourtsoftheParishofOrleansandhe servescitations,sumonses,subpoenas,noticesandotherprocesesandexecutes writsforjudicialsalesandisbursesmoniesrealizedinacordancewithlaws, mandates,ordersandjudgmentsdirectcdtohimbythedistrictcourts,tilecourts ofapealsandthesupremecourt. AcordingtoGASP,No.14,theSherifisconsideredaprimarygovernmentand doesnotincludeanycomponentunits.forfinancialreportingpurposes,the Sherifincludesalfunds,acountgroupsandactivitiesthatarecontroledbylhc Sherifasanindependentlyelectedparishoficial,Theactivitiesoftheparish, scholboard,olbcrindependentlyelectedparishoficials,andmunicipalevel governmentsarenotincludedwithintheacompanyingfinancialstatementsas theyareconsideredautonomousgovernmentalunits.theseunitsofgovernment isuefinancialstatementseparatefi'omthoseofthesherif. A.BasisofPresentation" TheacompanyingeneralpurposefinancialstatementsoftheSherif havebenpreparedinconformitywithacountingprinciplesgeneraly aceptedintheunitedstatesofamericasapliedtogovcrnlnentalunits. TheGovermncntalAcountingStandardsBoard(GASB)istheacpted standardsetingbodyforestablishinggovernmentalacountingand financialreportingprinciples. B.FundAcounting TheacountsoftheSherifareorganizedonthebasisofimdsand acountgroups,eachofwhicharconsideredaseparateacountingentity. ]'heoperationsofeachfiredareacountedforwithaseparatesetofselfbalancingacountsthatcompriseitsasets,liabilities,fundequity, revenuesandexpenditures.revenuesarcacountedforintheindividual fundsbaseduponthepurposeforwhichtheyaretobespentandthe meansbywhichspendingactivitiesarecontroled.thefundspresented inthegeneralpurposefinancialstatementsarcdescribedasfolows:

11 NOTESTOTHEFINANCIALS'I'ATI';MENTS,CONT1NUt';D ORLEANSPARISItCIVIl.SItER1F NOTE1-SumaryofSignificantAcountingPolicies,Continued B.l'undAcounting,Continued ogovernmentalfundtvoc-gcncralfund TheGeneralFundisthegeneraloperatingfundoftheSherifand isprovidedforbylouisianarevisedstatute3:1501.themajor sourceofrcvcnuesisfromfesandcomisions.othersources ofrevenuesincludestatesuplementalpayfordeputies,revenues forprovidingsecurityservicesandintcrcstcaraedoncashandcash equivalents.expendituresofthefundincludelhesherifsalary andexpensealowance,salariesofdcputiesandotheroperating expenses.also,thefundischargedwithalcostsofoperatingthe Sherif'soficeforwhichaseparatefundhasnotbenestablishcd. ofiduciaryfundtvde-a~encv-civilfund TheAgency-CivilFundisusedasadepositoryforcolectionof civilsuits,garnishments,sherifsalcofrealestateandmovable property.disbursementsfromthisfiredarcmadctovariousparish agencies,litiganlsinsuits,etc.,inamanerprcscribedbylaw. Thisfundiscustodialinature(asetsequaliabilities)andocs notinvolvemeasurementofrcsultsofoperations. C.GeneralFixedAsetsAcountGrou Theacountgroupisnota"fund",butratheragroupofacountsthatis usedtoacountforasetsacquiredprincipalyforgeneralpuq~oscs.itis concernedonlywiththemeasurementofinancialpositionandisnot involvedwithmeasurementofresultsofoperations.

12 NOTESTOTtIEFINANCIALSTATEMENTS,CONTINUED ORLEANSPARISHCIVILSHERIF marvofsimfifieantacountin~policies.continued D.BasisofAcounting GovernmentalFundsandFiduciaryFundsutilizethemodifiedacrual basisofacounting.underthismelhod,revenuesarerecognizedinthe acotmtingperiodinwhichtheybecomebothavailableandmeasurable. Chargesforservices,finesandforfeitures,andmiscelaneousrevenuesare recordedasrevenueswhenreceivedincash.expeudituresarerecognized intheacountingperiodinwhichthefundliabilityisincured,if measurable. AgencyFundasetsandliabilitiesareacountedforonthemodified acrualbasis. E.BudgetaryAcounting Theproposedbudgetfor201wasmadeavailableforpublicinspection acordingtostatelaw.theproposedbudget,preparedonthemodified acrualbasisofacounting,waspublishedintheoficialjournalendays priortothepublichearingforcomemsfi'omtaxpayers,thebudgelis legalyadoptedandamended,asnecesary,bylhesherif.a1fiscal close,alapropriationslapse.alchangesinthebudgetmuslbe aprovedbylhesherif.unexpendedapropriationsandanyexcesof revenuesoverexpendituresarecariedforwardtolbesubsequenlyearas beginingfundbalance. Neilherencumbranceacountingnorformalintegralionofthebudgelinlo lheacountingrecordsisemployedasamanagementconlroldevice. However,periodicomparisonsofbudgetandactualamountsaremade. Budgetamountsincludedintheacompanyingfinancialstatementsreflect theoriginalyadoptedbudgetandalsubsequentamendments.

13 NOTESTOTIlEFINANCIALSTATEMENTS,CONTINUED ORLEANSPARISHCIVILSlERIF NOTE1-SmnaL~gfSignificantAcountingPolicies,Continued F.VacationandSickLeave Employesofl~eSherifarcentitledtone-to-fourweksofanual leavedependingonthemploye'syearsofservice.anaditionalday isalowedforeachyearofserviceovertwentyears.anualeave maynotbeacumulated.alanualeaveischargedtotheperiodil whichitistakenorusedandanyunusedanualeaveisnotconsidered avestedbenefitandacordinglythesherifhasnotestablishedany liabilityforacruedanualeavebenefits. F,achful-timemployeofl~eSherifwithmorethanoneyearof employmentisalowedtwelvedaysofsickleaveachyear,earnedone dayforeachmonthworked.sickleaveiscunmlativeuplotwenty workingdays;however,alacruedsickleaveisnotavestedberjefit andacordinglylhesherifhasnotestablishedanyliabilityforacrued sickleavebenefits. oncombinedbalanceshet Thetotalcohnonthebalanceshetiscaptioned"Memorandum Only"toindicatethatitispresentedonlytofacilitatefinancialanalysis. Datainthiscolumndoesnotpresentfinancialpositioninconformity withgeneralyaceptedacountingprinciples.neitherisuchdata comparabletoaconsolidation. tcashandcashemfivalents ('ashincludesamountsonhandandindemandeposits,interestbearingdemandeposits,andcashequivalents.(;ashequivalents includeamountsingovernmentbackediscoun~noteswithorigh~al maturitiesof90daysorles.cashequivalentsareheldinsafekeping atacustodialbankinthesherifsname.underslatelaw,tl~esherif maydepositfundsindemandeposits,moneymarketacounts,ortime depositswithstatebanksorganizedunderlouisianalawandnational bankshavingtheirprincipaloficesinlouisiana. :1:1

14 NOTESTOTHEFINANCIAl.STATEMENTS,CONTINUED ORLEANSPARISItCIVILSIER1F NOTE1-SumaryofSienificantAcountinePo UseofEstimates Thepreparationofinancialstatementsinconformitywithgeneraly andasmnplionsthatafecthereportedamountsofasetsand aceptedacountingprinciplesrequiresmanagementomakestimates liabilitiesandisclosureofcontingentasetsandliabilitiesathe(late ofthefinancialstatementsandthereportedamountsofrevenuesand expensesduringthereportingperiod.actualresultscouldiferfi'om thosestimates. FixedAsets Fixedasetsarerecordedasexpendituresathetimepurchased,andlhe relatedaselsarecapilalizedinthegeneralfixedasclsacounlgroup. GeneralfixedasetsprovidedbyIheSherifarerecordedwithinthe generalfixedasetsacountgroup.nodepreciationhasbenprovided ongeneralfixedasels.alfixedasetsarevaluedathistoricalcoslor cslimatedcostifhistoricalcoslisnotavailable. K.AcountsReceivable A1receivablesarcreportedatheirgrosvalueand,whereapropriate, arereducedbytheestimatedportionthatisexpectedlobc uncoleclible.a!june30,201,noalowanceforuncolectible receivableswasprovided. 3_2

15 13 NOTESTOTtEFINANCIALSTATEMENTS.CONTINUED ORLEANSPAR1StCIVIl,SIERIF NOTI';2-CashandCashEtluivalen AtJune30,201,theSherifhascashandcashequivalents(bokbalances) totaling$5,230,84,asfolows: Cashonhand Interest-bearingdemand $ 30 Cashcquivalcnts- deposits 259,503 Noninterest-bearingdemand FItI,MCdiscountnote 1,196,950 deposits 3,7_74,061 Total $52,2~30_84 Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw, thesedeposits(ortheresultingbankbalances)mustbesecuredbyfederaldeposit insuranceorthepledgeofsecuritiesownedby1cfiscalagentbank."l'hemarket valueoflhcpledgedsecuritiesplusthefederaldepositinsurancemustataltimes equaltheamountondepositwiththefiscalagent.thesesecuritiesareheldinthe nameofthepledgingfiscalagentbankinaholdingorcustodialbankthatis mutualyaceptabletobothparties.aijune30,201,thesherifhas $4,292,657indeposits(colectedbankbalances).Thesedepositsarcsecured frolnriskby$20,0ofederaldepositinsuranceand$5,195,95ofpledged securitiesheldbythecustodialbankinthenameofthefiscalagentbank(gasb Category3). I';venthoughthepledgedsecuritiesareconsidereduncolateralizcd(Category3) underlheprovisionsofgasbstatement3,louisianarevisedstatute39:129 imposesastatutoryrequirementonthecustodialbanktoadvertiseandselhe pledgedsecuritieswithin10daysofbeingnotifiedbylhesherifthathefiscal agenthasfailedtopaydepositedfundsupondemand.

16 NOTFSTOTIEFINANCIALSTATEMENTS,CONTINUED ORLEANSPARISI1CIVILSI1ER1F NOTF;3-ScheduleofC_hangesinGeneral ActivityforgeneralfixedasetswhicharecapitalizedbytheSherifdotingtile yearendedjune30,201areasfolows: General l)escr~tion FixedAsets General July1,20 AditionsDeletions FixedAsets J_one30,201 Ftuilding Furnitureand improvements $29, $29,810 oficequipment Automobiles 34,261 Computerandata 235,753 36,416 8,842 (16,468) (4,154) 348,949 25,701 procesing equipment 294,371 _7,314 _(3,507) $904,195 $~52,572 $=~129) $932,63g NO'H';4-PensionPlans l'lanl)cscription SubstantialyalemployesoftheSherif'soficearcmembersofthel.ouisiana SherifsPensionandReliefFund,acost-sharing,multiple-employerdefincdbcnefil pensionplanadministeredbyaseparateboardoftrustes. 14

17 NOTESTOTtEFINANCIALSTATEMENTS,CONTINU1;I) ORLEANSPARISHCIVIl.SHERIF NOTE4-PensionPlansContinued PlanDescription,Continued forlife,equaltoapercentageoftheirfinal-averagesalaryforeachyearofcrcdiled service.thepercentagefactortobeusedforeachyearofserviceis2.5percentfor eachyeariftotalserviceisatleast12butlesthan15years,2.75percentforeach yeariftotalserviceisatleast15butlesthan20years,and3percentforeachyear iftotalserviceisatleast20years(act17of195increasedtheacrualrateby 0.25percenlforalservicerenderedonorafterJanuary1,1980.)Inanycast,the retirementbenefitcanotexced10percentoftheirfinal-averagesalary.finalaveragesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoined monthsthalproducethehigheslaverage.employeswhoterminatewithatleast orafterage5andreceivethebeneftacruedtotheirdateofterminationas 12yearsofserviceandonotwithdrawtheiremployecontributionsmayretireat indicatedpreviously.employeswhoterminatewithatleast20yearsofcredited servicarealsoeligibletoelectearlybenefitsbetwenages50and5withreduced benefitsequaltolheactuarialequivalenlofthebenefitlowhichlheywould otherwisebentitledatage5.thesystemalsoprovidesdeathandisability benefits.benefitsarestablishedoramendedbystatestatute. TheSystemisuesananualpubliclyavailablefinancialreporthatincludes financialstatementsandrequiredsuplementaryinformationforthesystemṫhat reportmaybeobtainedbywritingtothelouisianasherifpspensionandrelief Fund,PostOficeBox3163,Monroe,Louisiana7120,orbycaling(318) l"undin2~policy Planmembersarerequiredbystatestatutetocontribute9.7percentoftheiranual coveragesalaryandtilesherifisrequiredtocontributeatanactuarialdetermined rate.thecurentrateis6.0percentofamalcoveredpayrol.contributionstothc Systemalsoincludeone-halfofonepercentofthetaxeshowntobecolctibleby thetaxrolsofeachparishandfundsasrequiredandavailablefrominsurance 15

18 NOTESTOTIlEFINANCIALSTATEMENTS,CONTINUED ORLEANSPARISI1CIVILSIERIF NOTE4-pensionPlans,Continued FundingPolicy,Continued prcnfimntaxes.thecontributionrequirementsofplanmembersandthesherifare establishedandmaybeamendedbystatestatute.asprovidedbyi,ouisiana RevisedStatute1:103,themployercontributionsaredeterminedbyactuarial valuationandaresubjectochangeachyearbasedontheresultsofthevaluation fortlaepriorfiscalyear.thesherifscontributionstothesystemfortheyears endedjune30,201,20and19,were$250,501$196,746and$192,410, respec/ively,equaltolherequiredconlribufionsforeachyear. NOTE5- TheSherifisadefendantinanumberoflawsuitsarisingprincipalyinlhcnormal in~encv-liti~ati courseofoperations.intheopinionofthesherif,theoutcomeoftheselawsuits wilnothaveamaterialadversefectonthefinancialstatementsand,acordingly, noprovisionforloseshasbenrecordedfortheselawsuits. NOTE6-RiskManagement TheSherifisexposedtovariousrisksoflosrelatedtotoris;theftof,damageto andeslruetionofasets;erorsandomisionsandnaturaldisastersforwhichthe Sherifcariescomercialinsurance.Liabilitiesarcreportedwhenitisprobablc thataloshasocuredandtheanmuntoftheloscanbereasonablyestimated. 3_6

19 NOTESTOTHEFINANCIALSTATEMENTS,CONTINUED ORLEANSPARISHCIVILSIER1F NOTE7-CamtalI.easeObligation TheSherifhasenteredintoleaseagrementsforfinancingtheacquisitionof computerequipmentandavehicle.theseleasequalifyascapitaleasesfor acountingpurposesandthereforehavebenrecordedathepresentvalueofl~e fi~turenlinimumleasepaymentsasofthedateofinceptioninlhegeneral.onglermdebtacountgroup. Fulureminimumpaymentsunderthecapitalizedleasesconsistofthefolowingat June30,201: June30, Amount $87, _25,10 86,9 Totalmininmpayments20,086 Lesamounts represcnlinginterest Xj3~0_041) I.ong-lermlease obligation $1_87,045 3_7

20 ORLEANSPAR1SICIVILSIERIF NOTI'~STOTIlEFINANCIALSTATEMF.N'fS,CONTINUED NOTF,8-Chan~esinGeneralLone-termObligations I.ong-term Obligations Balance July1, Balance 20 Aditions Relirements20_01 June30, Capitaleases $=262,379$-0- $75,34 $1.87,045 3_8

21 /Brmw'l~,rvalon, Member ADIC~IiC:~LI/h/MiltJ C:ol Societyof ouimana C'c,rtific,clPublicAcounlard~ \/CertifiedPublicAcounlants C;ertifieclPublicAcotmtalds Alcide.J.]eh/alol,Jl.,C;PA WakJod.MoloLJr.,CI'A Michael[L[IrtlO,(;[% INDEPENDENTAUDITORS'REPORTONCOMPLIANCE ANDONINTERNALCONTROLOVERFINANCIAL FINANCIALSTATEMENTSPERFORMED1N REPORTINGBASEDONANAUDITOF ACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS TotheltonorablePaulR,Valteau,Jr OrleansParishCivilSherif We]laveauditedthegeneralpurposefinancialstatementsofOrleansParishCivilSherif (IheSherif)asofandforthe3,earendedJune30,201,aldhaveisuedoureporthereon datedl)ember1,201,weconductedourauditinacordancewithauditingstandards generalyaceptedintheunitedstatesofamericandthestandardsaplicabletofinancial auditscontainedingovernmentauditingstandards,isuedbytilecomptrolergeneralof tl~cunitedstates. Compliance AspmlofobtainingreasonableasuranceaboutwhetherlheSherifsgeneralpurposc financialslalemenlsarefreofmaterialmistatement,weperformedtestsofilscompliance withcrtainprovisionsoflaws,regulations,conlractsandgrants,noncompliancewithwhich couldhaveadirectandmaterialefectonthedeterminationofgeneralpurposefinancial statementamounts.however,providinganopiniononcompliancewiththoseprovisionswas notanobjectiveofourauditand,acordingly,wedonotexpresuchanopinion.the rcsulsofourtestsdisclosednoinstancesofnoncompliancelhatarerequiredtobereportcd undergovernmentauditinestandards tIYSIAN[I[I)SAV[NLI[,NtWOR[tANS,[A7012 (504)284873FAX(504)

22 INDEPENDENTAUDITORS'REPORTONCOMPLIANCE ANDONINTERNALCONTROLOVERFINANCIAl. FINANCIALSTATEMENTSPERFORMEDIN REPORTINGBASEDONANAUDITOF ACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS (CONTINUED) TotheIonorablePaulR.Valteau,Jr OrleansParishCivilSherif crnalcontroloverfinancialrevortin~ Inplaningandperformingouraudit,weconsideredlheSherifsinternalconlrolover financialreportinginordertodetermineourauditingproceduresforthepurposeof expresingouropiniononthegeneralpurposefnancialstatementsandnotoprovide asuranceontheinternalcontroloverfinancialreporting.ourconsiderationoftheinternal controloverfinancialreportingwouldnotnecesarilydisclosealmatersintheinternal controloverfinancialreportingthatmightbematerialweakneses.amaterialweaknesis aconditioninwhichthedesignoroperationofoneormoreoftheinternalcontrol componentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsinamounts thatwouldbematerialinrelationtothefinancialstatementsbeingauditedmayocurandnot bedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtleir asignedtime/ions.wenotednomatersinvolvingtheinternalcontroloverfinancial reportinganditsoperationthatweconsidertobematerialweakneses. ThisreportisintendedsolelyfortheuseofmanagementandtheLouisianaLegislative Auditorandisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthesespciled parties. BRUNO&TERVALONLP ZLP CERTIFIEDPUBLICACOUNTANTS I)ecember1,201 20

23 SCItEDULEOFINDINGSANDQUESTIONEDCOSTS ORLEANSPARIStCIVILSHERIF FORTIlEYEARENDEDJUNE30,201 SUMARYOFAUDITORS'RESULTS A.Thetypeofreportisuedonthegeneralpurposefinancialstatements m_nqualifiedopinion. B.Reportableconditionsininternalcontrolweredisclosedbytheauditofthe gcncralpurposefinancialstatements:nolereportedmaterialwcakneses:~jg. CNoncompliancewhichismaterialtothegeneralpurposefinancialslalcmcnts ngo. D.Reportableconditionsininternalcontrolovermajorprograms:notaplicable materialweakneses:no!aplicable. E.Thetypcofrcportisuedoncomplianceformajorprograms:nolaplflicablc F.Anyauditfindingswhicharerequiredtobercportedundersection510(a)of OMBCircularA-13:notaplicable. G.Majorprograms:notaplflicable l].dolarthresholdused'todistinguishbetwentypeaandtypebprograms no'taplicable. I.Auditequalifiedasalow-riskauditeundersection530ofOMBCircularA- 13:notaplflieable. J.Amanagemenleterwasisued:n.o 1FINDINGSRELATINGTOTIlEFINANCIALSTATEMENTSREPORTED NACORDANCEWITIGOVERNMENTAUD1T1NGSTANDARDS 1I Notaplicable 21

24 ORLEANSPARISHCIVILSItERIF SCtlEDULEOFPRIORYEARFINDINGS FORTHEYEARENDEDJUNE30,201 INTERNALCONTROLANDCOMPLIANCE MATERIALTOTHEFINANCIALSTATEMENTS Noprioryearcomentsreported INTERNALCONTROLANDCOMPLIANCE MATERIALTOFEDERALAWARDS Notaplicable I.MANAGEMENTLETER Noprioryearcomentsreported