LE~ISLAJIVE AUDIT OR 2003JU,~26 PM 2 :29 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LOUISIANA

Transcription

1 132<g LE~ISLAJIVE AUDIT OR 2003JU,~26 PM 2 :29 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LOUISIANA PARISHES O F EAST CARRO LL,MADISO N AND TENSAS ANNUAL FINANCIAL STATEM ENTS DECEM BER 31,2002 ReleaseDate t~[~[0~ DAVID Q.RICHARDSO N CERTIFIED PUBLIC ACCO UNTANT P.O.BOX 891 TALLULAH,LO UISIANA

2 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES OF EAST CARRO LL,MADISO N AND TENSAS DEC EM BER FINANCIAL STATEM ENTS Auditor's Report G ENERAL PURPO SE FINANCIAL STATEM ENTS Com bined Balance Sheet-A lfund Types and AccountG roups atdecem ber31,2002 Com bined Statem entofrevenues,expenditures and Changes in Fund Balance -A lgovernm entfund Types forthe YearEnded Dece m ber31,2002 Com bined Statem ents ofrevenues,expe nditures -Budgeted and Actual-A lgovern m entfund Types forthe YearEnded Dece m ber NOTES TO THE FINANC IAL STATEM ENTS SUPPLEM ENTARY INFO RM ATIO N Statem ents ofindividualfunds GeneralFund: Com bining Balance Sheet-GeneralFunds atdecem ber Com bining Sta tem entofrevenues,expenditures and Changes in Fund Balance s -GeneralFunds forthe YearEnded Dece m ber Exhibit Page Com bining Balance Sheet-SpecialRevenue Fudns at Dece m ber Com bining Statem entofrevenue,expenditure s and Changes in Fund Balance s -SpecialRevenue Funds forthe YearEnded Decem ber NTERNAL CO NTRO L AND CO M PLIANCE Reporton Com pliance and on InternalControlOverFinancial Reporting Based on an AuditofFinancialStatem ents Perform ed in Accordance w ith G overnm entauditing Sta ndards Schedule offindings and Questioned Costs Sum m ary Schedule ofprioryearfindings

3 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARRO LL,M ADISO N AND TENSAS DECEM BER Pa,qe

4 D AV ID Q.R ICH A RD SON C ERTIFIED PUBLIC A CCOUNTANT POST O FFECE BOX TALLULAH,LA (3 18) Honorable Jam es D.Caldwe l DistrictA torney ofthe Sixth JudicialDistrict State oflouisiana P.O.Box 1389 Ta lulah.la REPO RT O F INDEPENDENT AUDITO R Ihave audited the accom panying generalpurpose financialstatem ents ofdistrictatorney ofthe Sixth Judicial Districtas ofdecem ber31,2002,and forthe yearthen ended as listed in the table ofcontents. These general purpose financialsta tem ents are the responsibility ofdistrictattorney ofthe Sixth JudicialDistrict's m anagem ent. My re sponsibility is to expre ss an opinion on these generalpurpose financialstatements based on my audit. Iconducted m y auditin ac ordance with generaly accepted auditing standards and the standards applicable to financialaudits contained in G overn m entauditing Sta ndards,issued by the Com ptro lerg eneralofthe United States ofamerica.those sta ndards require thatiplan and perform theauditto obta in reasonable assurance about w hetherthe generalpurpose financialsta tem ents are free ofm aterialm issta tem ent. An auditincludes exam ining, on a testbasis,evidence suppo rting th e am ounts end disclosures in th e generalpurpose financialstatem ents. An auditalso includes assessing the accounting principles used and significa ntestim ates m ade by m anagem ent,as we las evaluating the overa lfinancialsta tem entpresentation. Ibelieve thatm y auditprovides a reasonable basis form y opinion. In m y opinion,th e generalpurpose financialstatem ents referred to above prese ntfairly,in a lm aterialre spects, the financialposition ofdistrict A torney ofthe Sixth JudicialDistrict,as ofdecem ber31,2002,and the results ofits operations forthe yearthen ended in co nformity with genera ly accepted accounting principles. In accordance with G overn m entauditing Standards,Ihave also issued m y reportdated June 18,2003 on m y consideration ofthe DistrictAtorney ofthe Sixt h JudicialDistrict's internalcontroloverfinancialre porting and m y tests ofits co m pliance with ce rtain provisions oflaws,regulations,co ntra cts,and gra nts. Thatreport is an integra l part ofan auditperformed in accordance with GovernmentalAuditing Standards and should be read in conjunction w ith this report in considering the res ults ofmy audit. My auditwas co nduct ed fo rthe purpo se ofform ing an opinion on the generalpurpose financialsta tem ents ofthe DistrictAtorney ofthe Sixt h JudicialDistrictofLouisiana,ta ken as a w hole.the accom panying schedules of co m bining financialste te m ents are presented forthe purpose ofadditionalanalysis and are nota required part ofthe genera lpurpose financialstate m ents.the inform ation in these com bining financialstatements have been subjected to the auditing procedures applied in the auditofthe generalpurpo se financialstatementsand,in my opinion,is fairly pre sented in a lm aterialre spects in re lation to the genera lpurpose financialsta tem ents taken as a w hole. Ta luia h,louisiana June

5 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARRO LL,M ADISO N AND TENSAS CO M BINED BALANCE SHEET -ALL FUND TYPES AND ACCO UNT G RO UPS DECEM BER 31,2002 ASSETS Cash Investm ents,st cost Receivables -fines and forfeitures Equipm ent Totalassets LIABILITIES AND FUND EQUITY Liabilities: Accounts payable Accrued and withheld payro ltaxes Deferred incom e Totalliabilities G eneral Fund $ 159, Special Revenue Funds Account G roup General Fixed Assets 13, , , , , , , , , $ Total (Memorandum Only) $ 279, , , , , , , Fund Equity Investm entin 9eneralfixed assets Fund balance-unreserved-undesignated 136, Totalfund equity 136, , , Totalliabilities and fund equity $ 286, $325, $ 784, The accom panying notes are an integra lpartofthis statem ent. 2

6 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARROLL,MADISON AND TENSAS CO M BINED STATEM ENT O F REVENUES,EXPENDITURES AND CHA NG ES IN FUND BALANCES -ALL GOVERNM ENT FUND TYPES FO R THE YEAR ENDED DECEM BER 31,2002 REVENUES Com m ission offines & forfeitures Use ofm oney & property -interestincom e G rants: Federal State Otherrevenues Intergovem m enta l Tota lrevenues Genera l Fund $ 247, , $ Special Revenue Fun~ , Total (Memora ndum Only) $ 247, , , , EXPENDITURES Generalgovernm ent-current: Salades & related benefits Travel M aterialand supplies: O fice Autom obile Contracted services Otherexpenditures Capitaloutlay Tota lexpenditures 234, , , , , , , , , , , , , , EXCESS (DEFICIENCY)OF REVENUES OVER EXPENDITURES (16,917.65) (12,204.12) (29,121.77) OTHER FINANCING SOURCES (USES) O perating transfers in O perating transfers out Total 10, (10,000.00) 10, (10,000.00) EXCESS O F REVENUES AND OTHER AND OTHER SOURCES OVER (UNDER)EXPENDITURES AND OTHER USES (16,917.65) (12,204.12) (29,121.77) FUND BALA NC E AT BEG INNING O F YEAR 153, FUND BALANCE AT END OF YEAR $ $ $ 410, The accom panying notes are an integra lpartofthis statem ent. 3

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8 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO THE FINANCIAL STATEM ENTS AS O F AND FO R THE YEAR ENDED DECEM BER 31,2002 NOTE 1-SUM MARY O F SIG NIFICANT ACCO UNTING PO LICIES A.Basis ofpresentation The accom panying financialsta tem ents ofthe DistdctAttorney ofth e Sixth JudicialDistricthave been prepared in conformity with generaly accepted accounting principles (GAAP)as applied to govern mental units.the GovernmentalAccounting Standards Board (GASB)is the accepted standard-seting body for esta blishing governm entalaccounting financialreporting principles. B.Reporting Entity In conform ance with GASB codification Section 2100,the DistrictAtorn ey ofthe Sixth JudicialDistrict is a part ofthe districtcourt system ofthe Sta te oflouisiana. However,the sta te statutes thatcre ate the district attorn eys also give th e districtatorn eys co ntrolovera lth eiroperations. This includes the hiring and retention ofem ployees,authority overbudgeting,responsibility fordeficits and the rece iptand disbursement offunds. The districta torney is financia ly independentand operate autom ously from the State of Louisiana and independently from the distdctcourt system.therefore,the districta torn ey re ports as an indepe ndent re porting entity. C.Fund Accounting This districtattorney used funds and accountgrou ps to reporton its financialposition and the re sults of its ope ra tions. Fund accounting is designed to dem onstrate legalcom pliance and to aid financial m anagem entby segregating transactions relating to ce rtain governm entfunctions oract ivities. A fond is a separate accounting entity with a self-balancing setofaccounts.on the otherhand,an accountgroup is a financialreporting device designed to provide accountability force rtain assets and liabilities thatare notrecorded in the funds because they do notdirectly afectnetexpe ndable available financialresource s. Funds ofth e distdct atorney are classified as govem m entalfu nds. Governm entalfunds accountforthe districtatorney's generalactivities,including the co ~le~.-~on ar~ disbursem ento~spec'~c orlegatl~y restrict ed m onies,and the acquisition ofgenera lfixed assets. G overn m enta lfunds ofthe districtattorn ey inc GeneralFund: The Genera lfund was esta blished in com pliance with Louisiana Revised Sta tute 15:571.11,w hich provided that12 pe rcentofthe fines co lect ed and bonds forfeited be tra nsm ited to the district atorney to defray the necessa ry expenditures to his o fice.

9 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO THE FINANC IAL STATEM ENTS AS O F AND FO R THE YEAR ENDED DECEM BER 31,2002 NOTE 1-SUM M ARY O F SIG NIFICANT ACCO UNTING PO LICIES C.Fund Accounting (continued) Title IV-D SpecialRevenue Fund The Title IV-D SpecialRevenue Fund consists ofincentive paym ents and reim bursem entgrants from the Louisiana Departm entofsocialservices,authorized by Act117 of1975,to establish fam ily and child supportprogram s com patible with Title IV-D ofthe socialsecurity act. The purpose ofthe fund is to enforce the support obligation owned by absentparents to theirfa m ilies and children,to locate absent parents to theirfa m ilies and children,to locate absentparents,to establish patern ity an d to obtain fam ily and child support. The W orthless Check Colection Fee SpecialRevenue Fund consists of fees co lected in accordance with Louisiana Revised Statute 16:15,which provides forspecific fee w heneverthe districta torney's ofice co lects and processes a worthless chec k. Expenditures from this fund are atthe sole discretion ofthe district atorney and m ay be used to defray the salaries and the expenses ofthe ofice ofthe district a tom ey,butm ay notbe used to supplem entthe salary ofthe districta torney. The accounting and financialreporting treatm entapplied to a fu nd is determ ined by its m easurem ent focus. The governm entalfunds are acco unted forusing a currentfinancialresources m easurem ent focus.w ith this measurementfocus,only currentassets and currentliabilities are generaly included on the balance sheet. O perating statem ents ofthese funds presentincre ases and dec reases in netcurrent assets.the rnodifisd aoc ruatbasis of acco untjng is used by the govem m entalfunds. The govem m entat funds use th e fo lowing practices in recording revenues and expenditures:

10 DISTRICT ATTORNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO THE FINANCIAL STATEM ENTS AS OF AND FOR THE YEAR ENDED DECEM BER 31,2002 NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D.BasisofAccounting (continued) OtherFinancing Sources(Uses) Transfers betweenfunds thatare notexpected to be repaid (and any otherfinancing source/use) are accounted foras otherfinancing sources (uses).these transactions are reco rded when the funds are received orexpended. E.Budgets The district a torn ey adopts a budgetfora lfunds underhis control. and prepare d by the m anagers ofeach fund. F.Encum brances The district a torn ey does notuse encum bra nce accounting. G.Cash and Cash Equivalents and Investm ents Cash includes am ounts in dem and deposits,interest-bearing dem and depo sits and m oney m arket accounts.cash equivalents include am ounts in tim e deposits and those investm ents w ith original maturities of90 days orless. Understate law, th e districtatorney m ay depositfunds in dem and deposits,interest-bearing dem and depo sits,m oney marketaccounts,ortim e deposits with state banks organized underlouisiana law and nationalbanks having theirprincipaloffices in Louisiana. Understate law,the districtatorney m ay inves tin United States bonds, treasury notes,or ce rtificates. These are classified as investm ents iftheiroriginalm aturities exceed 90 days; however,ifthe originalm aturities are 90 days orless th ey are classified as cash equivalents _ Investm ents are sta ted atcost,w hich approxim ate m arket. H.Fixed Assets Fixed asse ts are recorded as expenditures atthe tim e purchased orconstructed,and the related assets are reported in the generalfixed assets accountgroup. No depreciation has been provided on generalfixed assets.a lcostis notavailable. A lofthe districtatorn ey's fixed assets are equipment.ofthe $321, ofequipmentowned by the districtatorn ey's ofice atdecem be r31,2002,$314, ofitwas valued athistorical costand $10, was valued atestim ated historicalco st.

11 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO THE FINANCIAL STATEM ENTS AS O F AND FO R THE YEAR ENDED DECEM BER NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The districta torn ey has the fo lowing policy related to vacation and sick leave: Em ployees of the districtatorn ey's ofi ce are granted from five days to ten days annualleave each year,depending on length ofservice.annualleave m ustbe used in the yearearn ed. Upon term ination,unused annualleave is forfeited.the districtatorn ey grants sick leave to his em ployees on an as needed basis. The totalcolum ns on the sta tements are captioned M em orandum Only to indicate th atthey are presented only to facilita te financialanalysis. Data in these colum ns do notpresentfinancial position orresults ofoperations in conform ity with genera ly accepted accounting principles. Neitheris such data co m para ble to a consolidation. NOTE 2 -CASH AND CASH EQ UIVALENTS AtDecem ber31,2002,the districtattorn ey has cash and cash equivalenttota ling $279, as fo low s: Dem and depo sits Interestbearing dem and depo sits Tota l $ 16, These deposits are stated atcost,which approxim ates m arket. Understate law,these deposits m ust be secure d by federaldepositinsurance orthe pledge ofsecurities owned by the fiscalagentbank. The m arketvalue ofth e pledged securities plus th e federa ldepositinsura nce m ustata ltim es equal the am ounton depositw ith the fisca lagent.these securities are held in the nam e ofthe pledging fiscalagentbank in a holding orcustodialbank thatis mutual~ accepted to both pa rties. Even th oughtth e pledged securities are considered unco leterized underth e provisions ofgasb Sta tem ent3,louisiana Revised Sta tute 39:1229 im po ses a sta tutory re quirem enton the custodial bank to advertise and se lthe ptadged securitias w ithin 10 days of being nat fied by the disbict attorn ey thatthe fisca lagenthas fa iled to pay deposited funds upon dem and. As ofdecembe r31,2002,the book balance ofthe DistrictAttorn ey's depo sitwas $279, and the bank balance was $300, Ofthe bank balance,$108, was covere d by federa ldepository insurance,and $191, by pledged securities.

12 DISTRICT AT I'O RNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO FINANCIAL STATEM ENTS AS O F AND FO R THE YEA R ENDED DECEM BER NOTE 3 -INVESTM ENTS AtDecem ber31,2002,the districtatorney had investments totaling $148,082.66,alofwhich were in certifw,ate ofdeposits.they were secured from risk by Federaldepositinsurance. Delta Bank Certificate ofdeposit G uaranty Bank & TrustCertificate ofdeposit Hibe rn ia NationalBank Cross Keys Bank Certificate ofdeposit Total NOTE 4 -RECEIVABLES The fo lowing is a sum m ary ofre ceivables atdecem be r31,2002 Carry ing A m ount $ 31, , M arket Value $ 31, , , , $ 148, Class ofrece ivable Accounts Other Total NOTE 5 -CHANG ES IN G ENERAL ASSETS General Fund $ 13, $ 13, Special Revenue Tota l $ 17, $ 31, A sum m ary ofchanges in generalfixed assets fo lows: Balance,January 1,2002 Additions Deductions Balance,Decem ber $ 316, NOTE 6 -PENSIO N PLAN The districtatorney and assista ntdistrict attorneys are m em be rs ofthe Louisiana District Atorney's RetirementSystem,a multiple-employer(cost-sharing),public employee retirement system (PERS),controled and administered by a separate board oftrustees. A ldistrictattorneys and as istantdistricta torn eys who earn,as a m inim um,the am ountpaid by the sta te forassista ntdistrict atorneys and are underthe age of60 atthe tim e oforiginal em ploym entare required to participate in the System. Em ployees are eligible to re tire ator alter the age of60 w ith atleast10 years ofcredita ble service,atorafterage 55 w ith atleast18 years ofcreditable serv ice. The basic re tirem entbenefit,payable m onthly fo rlife,is eq ualto 3 percentof the m em be r's final-avera ge salary fo reach yearofcre dita ble serv ice,notto exceed 100 perce ntof t~-=ir final-average salary.

13 NOTE 6 -PENSION PLAN (continued) DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO THE FINANCIAL STATEM ENTS AS O F AND FO R THE YEAR ENDED DECEM BER This basic benefitis subjectto the folowing early retirementreductions:ifservice atretirementis less than 18 years,the basic be nefitis re duced 3 perce nteach yearthatre tire m entprecedes age 62;if service atretirem entis greaterthan 18 years butless th an 23 years,the basic benefitis reduced 3 pe rcenteach yearforeach yearre tire m entprecedes age 60;is serv ice atre tire m entis gre aterth an 23 years butless than 30 years,th e basic benefitis reduced 3 percenteach yearforeach year retire m entpre ce des age 55. Final-average salary is the em ployee's average salary overthe 36 consecutive orjoined months thatproduce the highestaverage.employees who terminate with at least10 years ofserv ice and do notwithdre w theirem ployee co ntribut io ns m ay retire atorafterage 60 orat or afterage 55 is service atterm ination was at least18 years,and receive the be nefitaccrued to theirdate oftermination,subjectto the reduction stated above.the System also provides death and disability benefits. Benefits are established by state statute. Contributions to the Syste m include.2 pe rcentofthe ad valore m ta xes co lected th roughoutth e state and revenue sharing funds as appropriated by the legislature. Sta te sta tute require d covere d em ployees te contribute 7 percentof th eirsata ries to the System and requires eac h district a torn ey to provide em ployercontributions as needed to actuaria ly fund the System. Based on actuarial m ethods and assum ptions,em ployercontributions are currently pe rcentofcovered sala ries. Otherem ployees of the DistrictAttorney are covered by the Retirem ent System ofthe State of Louisiana.The System requires em ployees to co ntribute 9-1/2 percentoftheirsalaries and an em ployerco ntributio n of7-1/4 perce ntofco vered salaries. The folowing provides ce rtain disclosures for the districtatorney and the retirem entsystem thatare required by GASB Codification Section P20.129: Contribution rate -em ployees 7% 1.25% Em ployees Contribution rate -em ployees 9.50% 7.25%

14 NOTE 6 -PENSION PLAN (continued) DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT TALLULAH,LO UISIANA NOTES TO THE FINANCIAL STATEM ENTS AS O F AND FO R THE YEAR ENDED DECEM BER 31,2002 The pension benefitobligation is a standardized m easure ofthe presentvalue ofpension benefits, adjusted forthe efects ofprojected salary increase and step-rated benefits,estimated to be payable in the future as a resultofem ployee service to date.the m easure,which to help userassess the System 's fu nding sta tus on a going-concern basis,assess progress m ade in accum ulating suficient assets to pay benefits when due,and m ake com parisons am ong PERS and em ployers.the System does notm ake separate m easure m ents ofassets and pension benefitobligations forindividual em ployers. Historicaltrend inform ation showing the System 's progress in accum ulating suficientassets to pay benefits when due is presented in the System 's June 30,2002 com prehensive annualfinancialreport. The District A torney ofthe Sixth JudicialDistrictdoes notguarantee the benefits by the System. NOTE 7 -LEASES NOTE 8 -LITIGATIO N AND CLAIM The district atorn ey was involved in tw o lawsuits re lated to 2002,butth ey were be th dism issed priorto th e date ofthis auditreport with no related liabilities. NOTE 9 -EXPENSES O F THE DISTRICT AT O RNEY NOT INCLUDED IN THE FINANCIAL STATEM ENTS The accom panying financialsta tem ents do notinclude certain expense s ofthe districta torney paid out ofthe funds ofthe criminalco urt,the pa rish police jury,ordirectly by the state. NOTE 10 -RELA TED PARTY TRANSACTIO NS The districta torney did nothave any re lated party transactions in NO TE 11-FEDERA L FINANCIAL TRANSACTIO NS The districtattorney participa ted in the United States Depa rtm entofhealth and Hum an Serv ice s Support Enforcem ent,title IV-D Progra m,cata log offed era ldom estic Assista nce No This program is funded by reim bursem ents ofexpenditures from the Louisiana Departm entofsocial Serv ice s. Forthe yearended Decem ber31,2002,the DistrictAtorney forthe Sixth JudicialDistrict expended :$222, in th is prog ra m. The reim bursem entpaym ents are restricted by a form alagreem entbe tw een the DistrictAtorney and Departm entofsocialserv ices and includes a budgetofexpected expenditures foreach fiscalyear ending June 30.The DistrictA torn ey subm its re im bursem entrequests to the Depa rtm entofsocial Serv ice s on a m onthly basis.

15 DISTRICT AI-FO RNEY O F THE SIXTH JUDICIAL DISTRICT TALLUI_AH,LO UISIANA NO TES TO THE FINANCIAL STATEM ENTS AS O F AND FO R THE YEAR ENDED DECEM BER NOTE 11-FEDERAL FINANCIAL TRA NSACTIONS (continued) There are no restrictions on how incentive paym ents m ay be expended, exceptas m ay be required by state law forany otherfunds ofthe districtatorn ey. However,these paym ents,as we las the reimbursementpayments,may be subjected to furtherreview and auditby the federalgrantoragency. No provision has been m ade in the financialstatem ents forthe reim bursem ents ofany expenditures thatm ay be disa lowed as a resultofsuch a review oraudit, The DistrictA torney also part/cipato d in fire AdolescentD/version Program.This program is also fu nded by Federalpaym ents.the reim burs em entpaym ents are restricted by a fo rm alagreem ent between the DistrictA torney and the Region V lalcoholand Drug Abuse o fice. The contractincludes a budgetofexpected expenditures foreach fiscalyearending June 30. The District A torney subm its reim bursem entrequestto th e DeparbnentofSocialServices on a monthly basis. 12

16 SUPPLEM ENTARY INFO RM ATIO N

17 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARRO LL,M ADISO N AND TENSAS CO M BINING BALANCE SHEET -G ENERAL FUNDS DECEM BER ASSETS Cash Receivables: Com m issions offines & forfeitures Totalassets Special 12% Fund HotCheck Sec tion Asset Forfeiture Fund PTI Proqram $ 107, $ 3, $ 8, $ 39, $159, , , , , , LIABILITIES Liabilities: Accounts payable Accrued and w ithheld payro lta xes Deferred incom e 9, , , , , , FUND EQ UITY Fund balance -unreserved - undesignated 98, , Tota lliabilities and fund equity $ 121, $ 3, $ 8, $ 39, $172,322.19

18 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARRO LL,M ADISO N AND TENSAS CO M BINING STATEM ENT O F REVENUES,EXPENDITURES AND C HANG ES IN FUND BALANCES -G ENERAL FUNDS FO R THE YEAR ENDED DECEM BER REVENUES Special 12% Fund Com m issions offines & forfeitures $ 163, Otherrevenues Intergovernm ental 76, Use uf~n~ney -interestincom e 1, Totalrevenues Asset Forfeiture Fund HotCheck Section $ $ PTI Proqram $ 83, , Total $ 247, , , EXPENDITURES Generalgovernment-judicial: Salaries & related benefits Travel M aterialand supplies: O ffice Autom obile Contra cted services Otherexpenditures Capitalexpenditures Totalexpe nditures 120, , , , , , , , , , , , , , , , EXCESS (DEFICIENCY)OF REVENUE OVER EXPENDITURES 1, (503.43) FUHn BALANCE AT BEG INNING O F YEA R 97, FUND BALANCE AT END OF YEAR $ 98, $ 3, $ (17,840.62) (16,917.65) , $ 136,127.35

19 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARRO LL,MADISON AND TENSAS CO M BINING BALANCE SHEET -SPECIAL REVENUE FUNDS DECEM BER Schedule 3 ASSETS Cash Investm ents,atcost Receivables: Com m issions offines & forfeitures Non- Support Unit $ 28, Non- Suppo~ Special Adolescent Diversion Proqram $ 83, $ 8, $ 148, , , , , , LIABILITIES AND FUND EQ UITY Liabilities: Accounts payable W ithheld & accrued payro ltaxes 1, , , Fund Equip: Fund nated $ 46, $231, $ 8, $ 286,649.46

20 DISTRICT ATTO RNEY O F THE SIXTH JUDIC IAL DISTRICT STATE O F LO UISIANA PARISHES O F EAST CARRO LL,M ADISO N AND TENSAS CO M BINING STATEM ENT O F REVENUES,EX PENDITURES AND CHANG ES IN FUND BALANCE -SPECIAL REV ENUE FUNDS FO R THE YEAR ENDED DECEM BER REVENUES Uses ofm oney and property-interestincom e G rants: Federal State Totalrevenues Non- Support Unit Non- Support Special Adolescent Diversion Pro,qram $ $ 5, $ $ 5, , , , , EXPENDITURES Generalgovernmental-judicial: Salaries & related benefits Travel M aterials & supplies: Ofice Contracted services Totalexpenditures 186, , , , , , , , , , , , , ,

21 NTERNAL CO NTRO L AND CO M PLIANCE

22 D AV ID (~.R ICH A R D SON C ERTIFIED PUBLIC A CCOUNTANT POST O FFICE BOX TALLULAH.LA (3 18) REPO RT O N CO M PLIANCE AND O N INTERNAL CO NTRO L OVER FINANCIAL REPO RTING BASED O N AN AUDIT O F FINANCIAL STATEM ENTS PERFO RM ED IN ACCO RDANCE W ITH G OVERNM ENT AUDITING STANDARDS Honorable Jam es D.Caldwe l DistrictAttorney ofthe Sixth JudicialDistrict State oflouisiana P.O.Box 1389 Ta lulah,la Ihave audited the generalpurpose financialstatem ents ofthe DistrictA torney ofthe Sixt h Judicial District,as ofand forthe yearended Decem ber31,2002,and have issued m y reportthereon dated June 18,2003. Iconducted m y auditin accordance with genera ly acce pted auditing sta ndards applicable to financialaudits co ntained in Governm entauditing Standards,issued by the Com ptro ler Generalofthe United Sta tes ofam erica. Com pliance As part ofobtaining reasonable assurance aboutwhetherthe DistrictAtorney ofthe Sixt h Judicial Distdct's financialstatem ents are free ofm aterialm isstatem ent,iperform ed tests ofits com pliance w ith certain provisions oflaws,regulations,contracts and grants,noncom pliance with which could have a directand m atedalefect on the determ ination offinancialstatem entam ounts. However,providing an opinion on co mpliance with those provisions was notan objectofmy auditand,accordingly,ido not express such an opinion.the results ofmy tests disclosed no insta nces ofnoncom pliance thatare required to be reported undergovern m entauditing Standards_ In planning and perform ing m y audit,ico nsidered DistrictAttorn ey ofthe Sixt h JudicialDistr~.,,t's interhal controloverfinancialreporting in orderto determ ine m y auditing procedures forthe purpose of expressing m y opinion on the financialstatem ents and notto provide assurance on the intern alcontrol overfinancialreporting. M y consideration ofthe intern alco ntroloverfinancialreporting would not nece ssarily disclose a lm aters in the internalco ntroloverfinancialreporting thatm ightbe m aterial weaknesses.a m aterialweakness is a condition in which the design oroperation ofone orm ore ofthe internalcontrolco m ponents does notred uce to a relatively low levelthe dsk thatm isstatem ents in am ounts thatwould be m atedalin relation to the financialsta tem ents being audited m ay occurand not be detected w ithin a tim ely period by em ployees in the norm alcourse ofperform ing theirassigned funct ions. Inoted no m aters involving the intern alcontroloverfinancialreporting and its operations that Ico nsiderto be m aterialw eaknesses.

23 Page Two DistrictA torn ey ofthe Sixth JudicialDistrict State oflouisiana Ta lulah,louisiana This reportis intended forthe inform ation ofthe DistrictA torn ey and th e Louisiana Legislative Auditor's ofi ce.the restriction is notintended to lim itthe distribution ofthis report,which is a m aterofpublic record. Ta lulah,louisiana June

24 SCHEDULE O F FINDING S AND Q UESTIO NED CO STS

25 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA SC HEDULE O F FINDING S AND Q UESTIO NED CO STS YEAR ENDED DECEM BER Ihave audited the financialstatem ents ofdistdctattorney ofthe Sixth JudicialDistrictofLouisiana as ofand forthe yearended Decem ber31,2002,and have issued m y reportthereon dated June 18,2003. Iconducted m y auditin accordance w ith genera ly accepted auditing standards applicable to financialaudits conta ined in Governm entauditing Standards,issued by the Com ptro lergeneralofthe United States. My auditofthe financialstatem ents as ofdecem ber resulted in an unqualified opinion. Section I Sum m ary of Auditor's Reports a. Reporton Intern alcontroland Com pliance M aterialto the FinancialSta tem ents -No reportable conditions noted - No m aterialissued ofnoncom pliance were noted b. Fed eralawards Notapplicable -nota Single Auditin accordance with CircularO M B A-133 c. Identification ofmajorprograms Notapplicable -nota Single Auditin accordance with Circ ularo M B-A-133 Section II FinancialStatem entfindings None noted Section II FederalAward Findings and Questioned Costs

26 SUM M ARY SCHEDULE O F PRIO R YEAR FINDINGS

27 DISTRICT AT I'O RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA SCHEDULE O F PRIO R YEAR FINDING S YEAR ENDED DECEM BER No findings were reported underthis section. Section Section No managem entleterwas issued. 24

28 MANAG EM ENT'S CO RRECTIVE PLAN

29 DISTRICT ATTO RNEY O F THE SIXTH JUDICIAL DISTRICT STATE O F LO UISIANA M ANAG EM ENT'S CO RRECTIVE ACTIO N PLAN FO R THE YEAR ENDED DECEM BER 31,2002 No findings were reported underthis section Section A~ This section is notapplicable forthis entity No m anagem entletterw as issued

30 [This form is an unaudited inform ationaldocument prepared by managementofthe agency.] DATA CO LLECTIO N FO RM LEG ISLATIVE AUDITOR BATON ROUGE LA FOR REPORTING ON STATE AND LOCAL GOVERNM ENT AND QUASI-PUBLIC ENTITLES OM B Form m ay be used as a substitut~ forthis RETURN to:legislative Auditor fom'l. A tn:engagem entpm ca ssing Da~e Subm ited _ 06/ _ 18 _ / _ 03 _ PostO fice Box FiscalYearEnding Date ForThis Subm ission 12/ _ 31 _. / _ Audit Pedod Covered [] Annual [] Biennial [] Other to 4.AUDtTEE INFORMATION DISTRICT AI-I'ORNEY OF THE SIXTH JUDICIAL DISTRICT StreetAddress (Numberand Street) P.O.BOX 1389 Mailing Address (PC)No.) TALLULAH.LA Type ofreport: [] Singla Audit [] GAO AuditStandardsAudit [] Com pilation n Com pilation/atis tation [] Progra m Audit [] Ot her 5.AUDITOR INFORMA TI ON Firm Name StreetAddress(Numberand Street) P.O.BOX 891 Mailing Addres (PC)No.) TALLULAH,LA city State Zip city State JAM ES D DISTRICT A'rFORNEY DAVID Q. CPA Auditee Contact AuditorContact Nam e Title Name 318~ t Telephone Fax Telephone Fax Title Zip Com ponentunits included W ithin the Reportand fo rw hich NO Separate ReportW ilbe Issued: ifthere are no modifications to the auditor's financialopinion,no re ported deficiencies in intem alcontrol, no re po rted instances of noncom pliance,and no manaclementleter,check th is box and do notcom elete the restof the form.,~ 6. FINANCIAL STATEMENTS a.type of auditreport on financialstatements. [] Not Applicable O Unqualified Opinion [] Qualified Opinion [] Adverse Opinion [] DisclaimerofOpinion b. Is a 'going concem'explanatory paragraph included in the auditreport? O Yes [] No c.do any of the funds have deficitbalances? [] Yes [] NO 7. inte RNAL CONTROL Do the co m ments on intern alcontrolinded e: O matedalweaknes es [] otherco nditions 8,COM PLIANCE Do th e co mm ents on os mplianco include: [] crim inalacts [] fraud and abuse [] not 9.CURRENT YEAR MANAGEMENT LETTER (Finding Captionand No.) 10.SCHEDULE OF CURRENT YEAR Resolved [] Yes [3 No [] No LongerApplios ble Resolved [] Yes [] No [3 NO LongerApplicabla Resolved [] Yes [] No [] No LonaerAnelicable STIONED COSTS (Finding Caption and No.) $ Re solved [] Yes [] No [] ~q Resolved [] Yes [] No [] Resolved O Yes [] NO [] Do any findings ed dm ss nepotism, ethics violations orrelated pady transactions? Do any findings addre ss violation ofbond indenture co venants? 11.SCHEDULE OF PRIOR YEAR E] Yes [] No r'l Yes [] No No NO NO NO NO NO LongerAp plicable LongerAppficable LongerApplicable LongerApplicable LongerApplicable LongerApplicable [] Yes [] Yes [] Yes [] Yes [] Yes [] No [] [] No 0 [] NO [] [] NO [] NO [] [] NO Lo ngerapplios ble No LongerApplicable No LongerApplicabla No LongerApplicable No Lo ngerapplicable Date 28