04JUN25[HI=16. ~m~",:auditor. Jenings,Louisiana. JEFERSONDAVISPARISHASESOR FinancialStatements. AsofandfortheYearEndedDecember31,203

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1 JEFERSONDAVISPARISHASESOR FinancialStatements Jenings,Louisiana AsofandfortheYearEndedDecember31,203 ~m~",:auditor 04JUN25[HI=16 document,acopyofthereporthasbensubmitedto Underprovisionsofstatelaw,thisreportisapublic thentityandotherapropriatepublicoficials.the reportisavaiabteforpublicinspectionathebaton RougeoficeoftheLegislativeAuditorand,where apropriate,atheoficeoftheparishclerkofcourt. ReleaseDate"-1~2~'f~'*~'t

2 JEFERSONDAVISPARISHASESOR ~nings,louisiana AsofandfortheYearEndedDecember31,203 FinancialStatements TABLEOFCONTENTS Page IndependentAcountant'sCompilationReport 2 GeneralPurposeFinancialStatements: BalanceShet-AlFundTypesandAcountGroups GovernmentalFunds: GeneralFund: StatementofRevenues,Expenditures,andChangesinFundBalances StatementofRevenues,Expenditures,andChangesinFundBalances- NotestotheFinancialStatements Budget(GAPBasis)andActual 5 AditionalReports IndependentAcountant'sReportonAplyingAgredUponProcedures LouisianaAtestationQuestionaire ScheduleofPriorYearFindings ScheduleofCurentYearFindings&QuestionedCosts Management'sCorectiveActionPlanforCurentYearFindings

3 MikeB.Gilespie,CPA (AProfesionalAcountingCorporation) POBox1347,Jenings,LA EastNezpiqueStret Phone(37) INDEPENDENTACOUNTANT'SCOMPILATIONREPORT TotheHonorableDonaldG.Kratzer JefersonDavisParishAsesor Jenings,Louisiana ihavecompiledtheacompanyingeneralpurposefinancialstatementsofthejeferson DavisParishAsesor,acomponentunitoftheJefersonDavisParishPoliceJury,asofmad fortheyearendeddecember31,203,inacordancewithstatementsonstandardsfor AcountingandReviewServicesisuedbytheAmericaninstituteofCertifiedPublic Acountants. Acompilationislimitedtopresentingintheformofinancialstatementsinformationthatis therepresentationofmanagementofthejefersondavisparishasesor.ihavenotaudited oreviewedtheacompanyingeneralpurposefinancialstatementsand,acordingly,donot expresanopinionoranyotherformofasuranceonthem. InacordancewiththeLouisianaGovernmentalAuditGuideandtheprovisionsofstatelaw Ihaveisuedareport,datedJune21,204ontheresultsofmyagred-uponprocedures. MikeB.Gil~pie,CPA,APAC Jermings,Louisiana June21,204

4 JEFERSONDAVISPARISHASESOR Jenings,Louisiana ALFUNDTYPESANDACOUNTGROUPS COMBINEDBALANCESHET AsofDecember31,203 Governmental ASETS Fund-GeneralGeneralFixed Asets Cashandcashequivalents Investments Acountsreceivable-advaloremtaxes Fixedasets 230,943 23,1 4,20$ $ (Memorandum Total Only) 4,20 45,69 230,943 23, TOTALASETS $258,274$ 45,69$303,973 LIABILITIESANDFUNDEQUITY Liabilities: AcountsPayable FundEquityandOtherCredits: TotalLiabilities 1,090$ $ Investmentingeneralfixedasets Fundbalance- TotalFundEquityandOtherCredits ,184 45,69 45,69 45,69 257, ,83 TOTALIABILITIES,FUNDEQUITY,AND OTHERCREDITS $258,274$ 45,69$303,973 Seacompanyingnotesandacountant'sreport. 3

5 JEFERSONDAVISPARISHASESOR Jenings,Louisiana StatementofRevenues,Expenditures,andChangesinFundBalance FortheYearEndedDecember31,203 GovernmentalFund-GeneralFund REVENUES Advaloremtaxes,includinginterest Intergovernmentalrevenues: 270,814 Compensationfromtaxingbodies Useofmoneyandproperty: Staterevenuesharing ,503 Otherevenues: Interestoninvestments 2,195 Feschargedforotherservices 2,08 TotalRevenues 28,520 EXPENDITURES Generalgovernmental-taxation: Personalservicesandrelatedbenefits Operatingservices Materialandsuplies 268,69 16,253 Travelandothercharges Capitaloutlay 1,574 TotalExpenditures 290,605 3,79831 EXCES(DEFICIENCY)OFREVENUES OVEREXPENDITURES FUNDBALANCEATBEGININGOFYEAR 259,269 (2,085) FUNDBALANCEATENDOFYEAR 257,184 Seacompanyingnotesandacountant'sreport. 4

6 JEFERSONDAVISPARISHASESOR Jenings,Louisiana GovernmentalFund-GeneralFund StatementofRevenues,Expenditures,andChangesin FundBalance-Budget(GAPBasis)andActual FortheYearEndedDecember31,203 REVENUES Advaloremtaxes,includinginterest Intergovernmentalrevenues: Compensationfromtaxingbodies Staterevenuesharing Useofmoneyandproperty: Interestoninvestments Otherevenues: Feschargedforotherservices TotalRevenues EXPENDITURES Generalgovernmental-taxation: Personalservicesandrelatedbenefits Operatingservices Materialandsuplies Travelandothercharges Capitaloutlay Miscelaneous TotalExpenditures EXCES(DEFICIENCY)OFREVENUES OVEREXPENDITURES FUNDBALANCEATBEGININGOFYEAR FUNDBALANCEATENDOFYEAR Budget 247,40$ 7,20 10,0 2,50 2,20 269,30 268,950 16,0 2, ,20 290,361 (21,061) 259,269 Actual 270,814$ 3,503 10,0 2,195 2,08 28, ,69 16,253 1,574 3, ,605 (2,085) 259,269 Variance Favorable (Unfavorable) 23,414 (3,697) 05) (192) 19, (253) 526 (2,98) 2,20 18,976 $238,208$257,184$ 18,976 Seacompanyingnotesandacountant'sreport. 5

7 JEFERSONDAVISPARISHASESOR Jenings,Louisiana AsofandfortheYearEndedDecember31,203 NotestotheFinancialStatements INTRODUCTION AsprovidedbyArticleVI,Section24oftheLouisianaConstitutionof1974,theasesoriselected bythevotersoftheparishandservesafour-yearterm.theasesorasesesalrealandmovable propertyintheparish,subjectoadvaloremtaxation.theasesorisauthorizedtoapointasmany deputiesasmaybenecesaryfortheficientoperationoftheoficeandprovidesasistancetothe taxpayersoftheparish.thedeputiesareauthorizedtoperformalfunctionsoftheofice,buthe asesorisoficialyandpecuniarilyresponsiblefortheactionsofthedeputies. Theasesor'soficeislocatedintheJefersonDavisParishCourthouseinJenings,Louisiana.The asesoremploysfivemployes,includingfourdeputies.inacordancewithlouisianalaw,the asesorbasesrealandmovablepropertyasesmentsonconditionsexistingonjanuary1stofthe taxyearandsubmitsthelistotheparishgoverningauthorityandthelouisianataxcomisionas prescribedbylaw.oncetheasesmentlistingisaproved,theasesorsubmitstheasesmentrol totheparishtaxcolectorwhoisresponsibleforcolectingandistributingtaxestothevarious taxingbodies. AtDecember31,203,thereare24,06realproperty,andmovableproperty,andpublicservice propertyasesmentstotaling$40,871,312and$35,612,080and$34,98,050totalvalue, respectively.thisrepresentsaincreaseofasesmentstotaling$6,565,521fromtheprioryear, causedprimarilybythereasesmentofpropertiesthroughoutheparish. 1.SUMARYOFSIGNIFICANTACOUNTPOLICIES A.BASISOFPRESENTATION TheacompanyingeneralpurposefinancialstatementsoftheJefersonDavisParish Asesorhavebenpreparedinconformitywithgeneralyaceptedacountingprinciples (GAP)asapliedtogovernmentalunits.TheGovernmentalAcountingStandardsBoard (GASB)istheaceptedstandard-setingbodyforestablishingovernmentalacountingand financialreportingprinciples. B.REPORTINGENTITY Theasesorisanindependentlyelectedoficial;however,theasesorisfiscaly dependentonthejefersondavisparishpolicejury.thepolicejurymaintainsand operatestheparishcourthouseinwhichtheasesor'soficeislocatedandprovides fundsforequipmentandfurnitureoftheasesor'sofice.inadition,thepolicejury's generalpurposefinancialstatementswouldbeincompleteormisleadingwithout inclusionoftheasesor.forthesereasons,theasesorwasdeterminedtobea componentunitofthejefersondavisparishpolicejury,thefinancialreportingentity.

8 JEFERSONDAVISPARISHASESOR Jeunings,Louisiana AsofandfortheYearEndedDecember31,203 NotestotheFinancialStatements Theacompanyingfinancialstatementspresentinformationonlyonthefundsmaintainedby theasesorandonotpresentinformationonthepolicejury,thegeneralgovernment servicesprovidedbythatgovernmentalunit,ortheothergovernmentalunitsthat compromisethefinancialreportingentity. C.FUNDACOUNTING Theasesorusesfundsandacountgroupstoreportonitsfinancialpositionandtheresults ofitsoperations.fundacountingisdesignedtodemonstratelegalcomplianceandtoaid financialmanagementbysegregatingtransactionsrelatingtocertaingovernmentfunctionsor activities. Afundisaseparateacountingentitywithaself-balancingsetofacounts.Ontheother hand,anacountgroupisafinancialreportingdevicedesignedtoprovideacountabilityfor certainasetsandliabilitiesthatarenotrecordedinthefundsbecausetheydonotdirectly afectnetexpendableavailablefinancialresources. Fundsoftheasesorareclasifiedasgovernmentalfunds.Governmentalfundsacountfor theasesor'sgeneralactivities,includingthecolectionandisbursementofspecificor legalyrestrictedmoniesandtheacquisitionofgeneralfixedasets.govcrmnentalfundsof theasesorinclude: GeneralFund-theGeneralFund,asprovidedbyLouisianaRevisedStatute (R.S.)47:1906,istheprincipalfundoftheasesorandacountsfortheoperation oftheasesor'sofice.compensationreceivedfromthevarioustaxingbodieș prescribedbyformulainr.s.47: (and/orvaloremtaxrevenue authorizedbyact191of1985),isacountedforinthisfund.generaloperating expendituresarepaidfromthisfund. D.BASISOFACOUNTING Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedbyits measurementfocus.thegeneralfundisacountedforusingacurentfinancialresources measurementfocus.withthismeasurementfocus,onlycurentasetsandcurentliabilities aregeneralyincludedonthebalanceshet.theoperatingstatementofthegeneralfund presentsincreasesandecreasesinetcurentasets.themodifiedacrualbasisof acountingisusedbythegeneralfund.thegeneralfundusesthefolowingpracticesin recordingrevenuesandexpenditures. Revenues AdValoremtaxesandtherelatedrevenuesharing(whichisbasedonpopulationand homesteadsintheparish)arerecognizedintheyearthetaxesareasesed,andtothe extentheyareavailablewithin60daysoftheyearend.advalorerntaxesare

9 JEFERSONDAVISPARISHASESOR Jenings,Louisiana AsofandfortheYearEndedDecember31,203 NotestotheFinancialStatements asesedforthecalendaryear,becomedueonnovember15thofeachyear,and becomedelinquentondecember31st.thetaxesaregeneralycolectedindecember ofthecurentyearandjanuaryandfebruaryofthensuingyear. Interestincomerepresentsamountsearnedoncheckingacountsdepositedwith financialinstitutions.interesteamedoncheckingacountsisrecordedwhen available. Substantialyalotherevenuesarerecordedwhenreceived. Expenditures Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacounting E.BUDGET whentherelatedfundliabilityisincured. TheAsesorusesthefolowingbudgetpractices ~Thebudgetfor203wasadoptedonDecember12,202andamended December15,203. ~Alapropriationslapseatyearend. ~TheAsesordoesnotusencumbranceacounting. ~Thebudgetispreparedandreportedonthemodifiedacrualbasisofacounting. ~TheAsesorhasoleauthoritytomakechangesinthebudget. F.ENCUMBRANCES TheAsesordoesnotutilizencumbranceacounting G.DEPOSITSANDINVESTMENTS Cashincludesamountsindemandeposits,interest-bearingdemandeposits,andtime deposits.understatelaw,theasesormaydepositfundsindemandeposits,interestbearingdemandeposits,ortimedepositswithstatebanksorganizedunderlouisianalawor anyotherstateoftheunitedstates,orunderthelawsoftheunitedstates.

10 JEFERSONDAVISPARISHASESOR Jenings,Louisiana AsofandfortheYearEndedDecember31,203 NotestotheFinancialStatements StatestatutesauthorizetheJefersonDavisParishAsesortoinvestinUnitedStatesbonds, treasurynotesandbils,orcertificatesortimedepositsofstatebanksorganizedunder LouisianalawandnationalbankshavingprincipaloficesinLouisiana.Inadition,local governmentsinlouisianareauthorizedtoinvestinthelouisianaasetmanagementpol, Inc.(LAMP),anon-profitcorporationformedbyaninitiativeoftheStateTreasurerand organizedunderthelawsofthestateoflouisiana,whichoperatesalocalgovernment investmentpol.inacordancewithgasbstatement31,acountingandfinancial ReportingforCertainInvestmentsandforExternalInvestmentPols,theJefersonDavis ParishAsesorhastatedtheirinvestmentsatcost.Investmentswithamaturityatimeof purchaseofgreaterthanoneyeararepresentedatfairvalue.fairvalueisdeterminedby obtaining"quoted"yearendmarketprices.thejefersondavisparishasesorhadno investmentswithanoriginalmaturitygreaterthanoneyearatimeofpurchaseandthusno amountsatfairvaluearelistedinthebalanceshet. H.FIXEDASETS Fixedasetsarerecordedasexpendituresathetimepurchased,andtherelatedasetsare capitalized(reported)inthegeneralfixedasetsacountgroup.nodepreciationhasben providedongeneralfixedasets.alfixedasetsarevaluedathistoricalcost. I.COMPENSATEDABSENCES TheAsesorhasthefolowingpolicyrelatingtovacationandsickleave Fultimemployesacruetwoweksofvacationleaveperyear.Aftertwentyearsof servicemployesacruethreweksofvacation.aftertwenty-fiveyearsofservice, employesacruefourweksofvacation.vacationleavemustbeusedintheyearitis acrued,unlesaprovalisobtainedpriortothendoftheyeartocaryoverunusedleave. Employesarenotpaidforunusedvacationleave.AtDecember31,203,employesofthe asesorhadacumulatednoemployeleavebenefits. Employesarealowedsickleavewhenil.Whilesickleaveisnotlimited,theasesor reservestherightosubstantiatetheilnesorequirethemployetosubstantiatetheilnes. Employesarenotalowedtoacumulatesickleave. J.FUNDEQUITY Reserves Reservesrepresenthoseportionsofundequitynotapropriableforexpenditureor legalysegregatedforaspecificfutureuse.

11 JEFERSONDAVISPARISHASESOR Jenings,Louisiana NotestotheFinancialStatements AsofandfortheYearEndedDecember31,203 DesignatedFundBalance DesignatedfundbalancerepresentstentativepIansforfutureuseofinancial resources. TheGeneralFundoftheJefersonDavisParishAsesorhasafundbalancethatis unreservedandundesignatedasofyearend. ICTOTALCOLUMNSONSTATEMENTS ThetotalcolumnsonthestatementsarecaptionedMemorandumOnlytoindicatedthathey arepresentedonlytofacilitatefinancialanalysis.datainthesecolumnsdonotpresent financialpositionoresultofoperationsinconformitywithgeneralyaceptedacounting principles.neitherisuchdatacomparabletoaconsolidation. 2.LEVIEDTAXES Thefolowingisasumaryofauthorizedandleviedadvaloremtaxes AsesmentDistrict202 Authorized Levied Milage Milage Thefolowingaretheprincipaltaxpayersfortheparishandrelatedadvaloremtaxrevenueforthe asesor(asesedvaluationexpresedinthousands): Taxpayer EntergyGulfStates,Inc. CentnrytelofEvangelineInc. TeneseGasPipelineCompany ColonialPipelineCompany FloridaGasTransmision DenburyResources,Inc. HiberniaNationalBank EnterpriseLoutexPorpylene Ker-McGeO&GOnshoreLC BelSouthTelecomunications TypeofBusines Utilities Telephone Pipeline Pipeline Pipeline Pipeline Bank Pipeline Pipeline Telephone Asesed Valuation $4,467 3,529 3,514 3,31 3,02 2,015 2,10 1,936 1,87 1,815 $27,616 %oftotal Asesed Valuation 4.01% 3.17% 3.15% 2.9% 2.71% 1.81% 1.89% 1.74% 1.68% 1.63% 24.78%

12 JEFERSONDAVISPARISHASESOR NotestotheFinancialStatements Jenings,Louisiana 3.DEPOSITSANDINVESTMENTS AsofandfortheYearEndedDecember31,203 AtDecember31,203,theasesorhascashandcashequivalents(bokbalances)totaling$4,20 asfolows: Demandeposits $4,20 Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(orthe resultingbankbalances)mustbesecuredbyfederaldepositinsuranceorthepledgeofsecurities ownedbythefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthefederaldeposit insurancemustataltimesequaltheamountondepositwiththefiscalagent.thesesecuritiesare heldinthenameofthepledgingfiscalagentbankinaholdingorcustodialbankthatismutualy aceptabletobothparties.atdecember31,203,theasesorhas$12,414indeposits(colected bankbalances).thesedepositsaresecuredfromriskby$12,414ofederaldepositinsuranceand$0 ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscalagentbank(gasb Category3). Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category3)undertheprovisions ofgasbstatementno.3,r.s.39:129imposesastatutoryrequirementonthecustodialbankto advertiseandselthepledgedsecuritieswithin10daysofbeingnotifiedbytheasesorthathe fiscalagenthasfailedtopaydepositedfundsupondemand. Investments TheJefersonDavisParishAsesorparticipatesintheLouisianaAsetManagementPol,Inc. (LAMP),whichisanexternalocalgovernmentinvestmentpol.InacordancewithGASB Statement3,DepositswithFinancialInstitutions,Investments(includingRepurchaseAgrements), andreverserepurchaseagrements,theinvestmentinlampatyearendisnotcategorizedinthe threriskcategoriesprovidedbythistatementbecausetheinvestmentisinthepolofundsand thereforenotevidencedbysecuritiesthatexistinphysicalorbokentryform.lampis administeredbylamp,inc.,anon-profitcorporationorganizedunderthelawsofthestateof Louisiana,whichwasformedbyaninitiativeoftheStateTreasurerin193.Thecorporationis governedbyaboardofdirectorscomprisingthestatetreasurer,representativesfromvarious organizationsoflocalgovernment,thegovernmentfinanceoficersasociationoflouisiana,and thesocietyoflouisianacpa's.onlylocalgovernmentshavingcontractedtoparticipateinlamp haveaninvestmentinterestinitspolofasets.theprimaryobjectiveoflampistoprovideasafe environmentfortheplacementofpublicfundsinshort-term,high-qualityinvestments.thelamp portfolioincludesonlysecuritiesandotherobligationsinwhichlocalgovernmentsinlouisianare authorizedtoinvest.acordingly,lampinvestmentsarerestrictedtosecuritiesisued,guaranted, orbackedbytheu.s.treasury,theu.s.governmentoroneofitsagencies,enterprises,or instrumentalities,aswelasrepurchaseagrementscolateralizedbythosesecurities.thedolar weightedaverageportfoliomaturityoflampasetsisrestrictedtonotmorethan90days,and

13 JEFERSONDAVISPARISHASESOR NotestotheFinancialStatements Jenings,Louisiana AsofandfortheYearEndedDecember31,203 consistsofnosecuritieswithamaturityinexcesof397days.lampisdesignedtobehighlyliquid togiveitsparticipantsimediateacestotheiracountbalances. Thefairvalueofthepositioninthepolisthesameasthevalueofthepolshares Investmentsarecategorizedintothefolowingthrecategoriesofcreditriskinacordancewith GASB3togiveanindicationofthelevelofriskasumedbytheJefersonDavisParishAsesor. Category1includesinvestmentsthatareinsuredoregistered,orsecuritiesheldbythe governmentoritsagentintheasesor'sname. Category2-includesinvestmentsthatareuninsuredandunregistered,withsecuritiesheldbythe counterparty'strustdepartmentoragentintheasesor'sname. Category3includesinvestmentsthatareuninsuredandunregistered,withsecuritiesheldbythe counterparty,orbyitstrustdepartmentoragentbutnotintheasesor'sname. AtyearendtheJefersonDavisParishAsesor'sinvestmentbalanceswereasfolows Investmentsnotsubjecto InvestmentType Carying Amount FairValue categorization: LouisianaAsetsManagementPol ,1 TotalInvestments 23,1$23,1 4.CHANGESINGENERALFIXEDASETS Asumaryofchangesingeneralfixedasets(oficefurnishingsandequipment)folows OficeEquipmentand Begining Balance Aditions Deductions Ending Balance Fumiture $ 45,38$ 31$ 0$45,69 12

14 JEFERSONDAVISPARISHASESOR NotestotheFinancialStatements Jenings,Louisiana 5.PENSIONPLAN AsofandfortheYearEndedDecember31,203 PlanDescription.SubstantialyalemployesoftheJefersonDavisParishAsesor'soficeare membersofthelouisianaasesors'retirementsystem(system),acost-sharing,multipleemployerdefinedbenefitpensionplanadministeredbyaseparateboardoftrustes. Alful-timemployeswhoareundertheageof60athetimeoforiginalemploymentandarenot drawingretirementbenefitsfromanyotherpublicretirementsysteminlouisianarerequiredto participateinthesystem.employeswhoretireatorafterage56withatleast12yearsofcredited serviceoratorafterage51withatleast30yearsofcreditedservicearentitledtoaretirement benefit,payablemonthlyforlife,equalto31/3%oftheirfinal-averagesalaryforeachyearof creditedservice,notoexced10%oftheirfinal-averagesalary.final-averagesalaryisthe employe'saveragesalaryoverthe36consecutiveorjoinedmonthsthatproducethehighest average.employeswhoterminatewithatleast12yearsofserviceandonotwithdrawtheir employecontributionsmayretireatorafterage56andreceivethebenefitacruedtotheirdateof termination.thesystemalsoprovidesdeathandisabilitybenefits.benefitsarestablishedor amendedbystatestatute. TheSystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatements andrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingto thelouisianaasesors'retirementsystem,postoficebox1469,batonrouge,louisiana ,orbycaling(25) FundingPolicy.Planmembersarerequiredbystatestatutetocontribute8.0%oftheiranual coveredsalaryandthejefersondavisparishasesorisrequiredtocontributeatanactuarialy determinedrate.thecurentrateis14.0%ofanualcoveredpayrol.contributionstothesystem alsoincludeone-fourthof1%(1%fororleansparish)ofthetaxeshowntobecolectiblebythetax rolsofeachparish,plusrevenuesharingfundsapropriatedbythelegislature.thecontribution requirementsofplanmembersandthejefersondavisparishasesorarestablishedandmaybe amendedbystatestatute.asprovidedbyr.s.1:103,themployercontributionsaredeterminedby actuarialvaluationmadaresubjectochangeachyearbasedontheresultsofthevaluationforthe priorfiscalyear.thejefersondavisparishasesor'scontributionstothesystemfortheyears endingdecember31,203,202,and201,were$24,194,$19,698,and$12,36respectively,equal totherequiredcontributionsforeachyear. 6.CHANGESINGENERALONG-TERMOBLIGATIONS TheJefersonDavisParishAsesorhasnolongtermobligationasofDecember31,203 7.RELATEDPARTYTRANSACTIONS TheJefersonDavisParishAsesorhadnorelatedpartytransactionsduring203 13

15 JEFERSONDAVISPARISHASESOR Jenings,Louisiana AsofandfortheYearEndedDecember31,203 NotestotheFinancialStatements 8.EXPENDITURESPAIDBYPOLICEJURY Certainoperatingexpendituresoftheasesor'soficearepaidbytheparishpolicejuryandarenot includedintheacompanyingfinancialstatements.thesexpendituresaresumarizedasfolows: Theasesor'soficeislocatedintheJefersonDavisParishCourthouse.TheJefersonDavis PoliceJurypaysfortheupkepandmaintenanceoftheparishcourthouse.Thesexpenditures 9.LITIGATIONANDCLAIMS arenotreflectedintheacompanyingfinancialstatements. AtDecember31,203,theasesorisnotinvolvedinanylitigationandisnotawareofanypending claims. 10.RISKMANAGEMENT TheAsesorisexposedtovariousrisksoflosrelatedtotorts;theftsof,damageto,andestruction ofasets;erorsandomisions;injuriestoemployes;andnaturaldisasters. TheAsesorcariescomercialinsuranceforworkerscompensationliability.Alothercovered risksoflosaremanagedbycomercialinsuranceprovidedbythepolicejury.setledclaims resultingfromtheseriskshavenotexcededcomercialinsurancecoverageinanyofthepasthre fiscalyears. 14

16 ADITIONALREPORTS

17 MikeB.Gilespie,CPA (AProfesionalAcountingCorporation) POBox1347,Jermgs,LA EastNezpiqueStret Phone(37) ONAPLYINGAGREED-UPONPROCEDURES INDEPENDENTACOUNTANT'SREPORT TotheHonorableDonaldG.Kratzer JefersonDavisParishAsesor Jeimings,Louisiana IhaveperformedtheproceduresincludedintheLouisianaGovernmentAuditGuideandenumerated below,whichwereagredtobythemanagementofthejefersondavisparishasesorandthe LegislativeAuditor,StateofLouisiana,solelytoasistheusersinevaluatingmanagement'sasertions aboutjefersondavisparishasesor'scompliancewithcertainlawsandregulationsduringtheyear endeddecenther31,203includedintheacompanyinglouisianaatestationquestionaire.thisagreduponproceduresengagementwasperformedinacordancewithstandardsestablishedbytheamerican InstituteofCertifiedPublicAcountants.Thesuficiencyoftheseproceduresisolelytheresponsibilityof thespecifiedusersofthereport.consequently,imakenorepresentationregardingthesuficiencyofthe proceduresdescribedbeloweitherforthepurposeforwhichthisreporthasbenrequestedorforanyother purpose. Selectalexpendituresmadeduringtheyearformaterialandsupliesexceding$15,0,orpublic PublicBidLaw worksexceding$10,0andeterminewhethersuchpurchasesweremadeinacordancewithlsa- RS38:21-251(thepublicbidlaw). Findings:Therewerenoexpendituresformaterialsandsuplieswhichexceded$15,0.There werenoexpendituresforpublicworksexceding$10,0. 2.Obtainfromanagementalistoftheimediatefamilymembersofeachboardmemberasdefinedby CodeofEthicsforPublicOficialsandPublicEmployes LSA-RS42: (thecodeofethics),andalistofoutsidebusinesinterestofalboardmembers andemployes,aswelastheirimediatefamilies. Findings:Managementprovideduswiththerequiredlistincludingthenotedinformation. 3.Obtainfromanagementalistingofalemployespaiduringtheperiodunderexamination Findings:Managementprovideduswiththerequiredlist. 16

18 4.Determinewhetheranyofthosemployesincludedinthelistingobtainedfromanagementin agred-uponprocedures(3)werealsoincludedonthelistingobtainedfromanagementin agred-uponprocedures(2)asimediatefamilymembers. Findings:Noneofthemployesincludedonthelistofemployesprovidedby managementapearedonthelistprovidedbymanagementinagred-uponprocedure(2). 5.Obtainacopyofthelegalyadoptedbudgetandalamendments. Findings:Managementprovideduswithacopyoftheoriginalbudget 6.Tracethebudgetadoptionandamendmentstotheminutebok. Findings:Itracedtheadoptionofthe203originalbudgetotheAsesor'srecordswhich 7.Comparetherevenuesandexpendituresofthefinalbudgetoactualrevenuesandexpenditures indicatedtheoriginalbudgetwasadoptedondecember12,202. todetermineifactualrevenuesfailedtometbudgetedrevenuesby5%ormoreorifactual expendituresexcedbudgetedamountsbymorethan5%. Findings:Icomparedtherevenuesandexpendituresofthefinalbudgetoactualrevenues andexpenditures.actualrevenuesandexpendituresfortheyeardidnotvaryadverselymore than5%frombudgetedamounts. 8.Randomlyselect6disbursementsmadeduringtheperiodunderexamination AcountingandReporting a)tracepaymentstosuportingdocumentationastoproperamountandpaye Findings:Iexaminedsuportingdocumentationforeachofthesixselectedisbursements andfoundthathepaymentwasfortheproperamountandmadetothecorectpaye. b)determineifpaymentswereproperlycodedtothecorectfundandgeneraledgeracount; and Findings:Alofthepaymentsexaminedwereproperlycodedtothecorectfundand generaledgeracount. c)determinewhetherpaymentsreceivedaprovalfromproperauthorities; Findings:Inspectionofdocumentationsuportingeachofthesixselectedisbursements indicatedaprovalsfromtheasesor. 9.Examinevidenceindicatingthatagendasformetingsrecordedintheminutebokwereposted Metings oradvertisedasrequiredbylsa-rs42:1through42:2(theopenmetingslaw). 17

19 Findings:Theasesorisanindependentlyelectedoficialandasuchdoesnothold regularlyscheduledopenmetings.however,ididexamineinvoicesandpaymentrecords forlegalnoticesadvertisingthefolowingevents:a)thathetaxrolswereopenforpublic inspectionb)thathepolicejurywouldserveastheboardofreviewforpropertytax asesmentsc)theadoptionoftheoriginalbudget. 10.Examinebankdepositsfortheperiodunderexaminationandeterminewhetheranysuch depositsapeartobeprocedsofbankloans,bonds,orlikeindebtednes. Findings:Iinspectedcopiesofaldepositslipsfortheperiodunderexaminationandnoted nodepositswhichapearedtobeprocedsofbankloanșbonds,orlikeindebtednes. 1.Examinepayrolrecordsandminutesfortheyeartodeterminewhetheranypaymentshaveben AdvancesandBonuses madetoemployeswhichmayconstitutebonuses,advances,orgifts. Findings:Iinspectedpayrolrecordsfortheyearandnotednoinstanceswhichwould TheprioryeareportdatedMay20,203,didnotincludeanycomentsorunresolvedmaterṣ indicatepaymentstoemployeswhichconstitutebonuses,advances,orgifts. Iwasnotengagedto,andidnot,performanexamination,theobjectiveofwhichwouldbethe expresionofanopiniononmanagement'sasertions.acordingly,idonotexpresuchan opinion.hadiperformedaditionalprocedures,othermatersmighthavecometomyatentionthat wouldhavebenreportedtoyou. M~eB.~ilespie,CPA,APAC Jenings,Louisiana June21,204

20 LOUISIANATESTATIONQUESTIONAIRE JEFERSONDAVISPARISHASESOR (ForAtestationEngagementsofGovernment) To:MikeB.Gilesoie.CPA.APAC POBox1347 Jenin~s,LA70546 InconectionwithyourcompilationofourfinancialstatementsasofDecember31,202,andfor theyearthenended,andasrequiredbylouisianarevisedstatute24:513andthelouisiana GovernmentalAuditGuide,wemakethefolowingrepresentationstoyou.Weaceptful responsibilityforourcompliancewiththefolowinglawsandregulationandtheinternalcontrols overcompliancewithsuchlawsandregulations.wehavevaluatedourcompliancewiththe folowinglawsandregulationspriortomakingtheserepresentations. Theserepresentationsarebased'ontheinformationavailabletousasof PublicBidLaw Itistruethatwehavecompliedwiththepublicbidlaw,LSA-RSTitle38:212,and,where aplicable,theregulationsofthedivisionofadministration,statepurchasingofice. CodeofEthicsforPublicOficialsandPublicEmployes Yes[vl"No[] Itistruethatnoemployesoroficialshaveaceptedanythingofvalue,whetherintheformofa service,loan,orpromise,fromanyonethatwouldconstituteaviolationoflsa-rs42: Yes["5"No[] Itistruethatnomemberoftheimediatefamilyofanymemberofthegoverningauthority,or thechiefexecutiveofthegovernmentalentity,hasbenemployedbythegovernmentalentity afterapril1,1980,undercircumstancesthatwouldconstituteaviolationoflsa-rs42~.19. Budgeting Yes[J]No[] WehavecompliedwiththestatebudgetingrequirementsoftheLocalGovernmentBudget.Act (LSA-RS39: )orthebudgetrequirementsofLSA-RS39:34. AcountingandReporting Yes[~,~No[] Alnon-exemptgovernmentalrecordsareavailableasapublicrecordandhavebenretainedfor atleasthreyears,asrequiredbylsa-rs4:1,4:7,4:31,and4:36. Yes[,/]No[] LawLAtestQuest203 lg

21 WehavefiledouranualfinancialstatementsinacordancewithLSA-RS24:514,3:463, and/or39:92,asaplicable. WehavehadourfinancialstatementsauditedorcompiledinacordancewithLSA-RS24:513 Yes[v/]No[] YesIv]No[] WehavecompliedwiththeprovisionsoftheOpenMetingsLaw,providedinRS42:1through 42:12. Debt Yestv~No[] Itistruewehavenotincuredanyindebtednes,otherthancreditfor90daysorlestomake purchasesintheordinarycourseofadministration,norhavewenteredintoanylease-purchase agrements,withoutheaprovalofthestatebondcomision,asprovidedbyarticlevi, Section8ofthe1974LouisianaConstitution,ArticleVI,Section3ofthe1974Louisiana Constitution,andLSA-RS39: yes[jjno[] AdvancesandBonuses Itistruewehavenotadvancedwagesorsalariestoemployesorpaidbonusesinviolationof ArticleVI,Section14ofthe1974LouisianaConstitution,LSA-RS14:138,andAGopinion Yes['I"]No[] Wehavedisclosedtoyoualknownoncomplianceoftheforegoinglawsandregulations,as welasanycontradictionstotheforegoingrepresentations.wehavemadeavailabletoyou documentationrelatingtotheforegoinglawsandregulations. Wehaveprovidedyouwithanycomunicationsfromregulatoryagenciesorothersources concerninganyposiblenoncompliancewiththeforegoinglawsandregulations,includingany comunicationsreceivedbetwenthendoftheperiodunderexaminationandtheisuanceof thisreport.weacknowledgeouresponsibilitytodisclosetoyouanyknownnoncompliance whichmayocursubsequentotheisuanceofyoureport. By: Date LawLAtestQuest203 20

22 JEFERSONDAVISPARISHASESOR SCHEDULEOFPRIORYEARFINDINGS Jenings,Louisiana FortheYearEndedDecember31,203 SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOTHE FINANCIALSTATEMENTS 202-2Non-complianceSpecialReportingRequiredUnderLRS Recomendation:Asesorshouldadoptprocedurestoensurethatexpendituresandotherequired informationarereportedtotheclerkofcourtandthesecretaryofthepolicejurywithinthirtydaysof eachfiscalyearendasrequiredunderlrs42: Status:Conditionhasbenresolved. SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOFEDERAL AWARDS Nofindingsreported. SECTIONI-MANAGEMENTLETER Nofindingsreported.

23 JEFERSONDAVISPARISHASESOR Jcnings,Louisiana SCHEDULEOFCURENTYEARFINDINGSANDQUESTIONEDCOSTS FortheYearEndedDecember31,203 SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOFINANCIAL STATEMENTS Nofindingsreported SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOFEDERAL AWARDS Nofindingsreported. SECTIONI-MANAGEMENTLETER Nofindingsreported.

24 JEFERSONDAVISPARISHASESOR MANAGEMENT'SCORECTIVEACTIONPLANFORCURENTYEARFINDINGS Jenings,Louisiana FortheYearEndedDecember31,203 SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOFINANCIAL STATEMENTS Nofindingsreported SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOFEDERAL AWARDS Nofindingsreported. SECTIONlI-MANAGEMENTLETER Nofindingsreported THISCORECTIVEACTIONPLANHASBENPREPAREDBYMANAGEMENT