stateandpolicejuries.

Transcription

1 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 Note5-LitigationandClaims TherewasnopendinglitigationagainstheDistrictAtorney'soficeatDecember31,196 Note6-ExpendituresoftheDistrictAtorneyNotIncludedintheAcompanyingFinancialStatements TheacompanyingfinancialstatementsdonotincludecertainexpendituresoftheDistrictAtorneypaid outoftheeastfelicianaparishandwestfelicianaparishcriminalcourtfund. Note7-SuplementalSalaryandBenefits Apc)rtionoftilesalariesoftheDistrictAtorneyandasistantDistrictAtorneysarepaidirectlybythe stateandpolicejuries. ThefolowingprovidescertaindisclosuresthatarerequiredbyGASB24concerningpaymentsmadeon behalfofthedistrictatorney: State Parishes $14, Note8-FederalFinancialAsistanceProgram TheDistrictAtorneyparticipatesintheUnitedStatesDepartmentofHealthandHumanServicesSuport Enforcement,TitleIV-DProgram,CatalogofFederalDomesticAsistanceNo Thisprogram isfundedbyindirectasistancepayments,inthefurmofbothincentivepaymentsandreimbursementas ofaportionofcertainexpenditures,receivedfromthelouisianadepartmentofsocialservices.for theyearendeddecember31,196,thedistrictatorneyofthetwentiethjudicialdistrictexpended $64,802and$39,45inreimbursementandincentivepayments,respectively. ThereimbursementpaymentsarerestrictedbyaformalagrementbetwentheDistrictAtorneyand DepartmentofSocialServicesandincludesabudgetofexpectedexpendituresforeachfiscalyearending June30.TheDistrictAtorneysubmitsreimbursementrequeststotheDepartmentofSocialServiceson amonthlybasis. Therearenorestrictionsonhowincentivepaymentsmaybexpended,exceptasmayberequiredby state:lawforanyotherfundsofthedistrictatorney.however,thesepayments,aswelasthe reimbursementpayments,maybesubjectedtofurthereviewandauditbythefederalgrantoragency. No]provisionhasbenmadeinthefinancialstatementsforthereimbursementofanyexpenditurethat maybedisalowedasaresultofsucharevieworaudit.

2 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 Note9-DeficitFundBalanceandRetainedEarningsofIndividualFunds Thespecialrevenuefundhasafundbalancedeficitof$7,358primarilyasaresultofinsuficientfunds transferedfromthegeneralfundtomatchthelocalcontribution.thecurentfundbalancedeficitisa Note10-Budgetary-GAPReportingReconciliation increasefromthe195fundeficitof$4,202. Exces(deficiency)ofrevenueandotherfinancing Revenue Special Adjustmentsforacruals sourcesoverexpendituresandotheruses(budgetarybasis) ($5,137) f2.362) ($24) Exces(deficiency)ofrevenueandotherfinancingsources (2,93) overexpendituresandotheruses(gapbasis)

3 HDANIELCAROL.CRA ROBER]J2'ERr,loTlCPA ROBERXEWALES,CPA CARL~HANCOCKCPA JCHARIEr<;PARK~RCRA LOUISCMcKNIGI4],ICPA AKI]HONYJC~IS]INA,I1[,CI~A C~IARLESRPEVEY,JR,CPA DAVIDJBR[)LI!~SAR[).CRA HAWTHORN,WAYMOUTH~CAROL,L.L.P. CERTIFIEDPLJBLICACOUNTANTS 85UNITE0P[AZABLVD. BATONROUGE,LOUISIANA70808 (504)923-30(30~FAX[504) ROBER1BHAWTHORNC;'A ( ],JOHNFWAYMOUTHcf' (1~o~lU/i HOWARDV(AIqR0[(IA ) WARENCB[,q,[:F,A RETIRED May27,197 ReportonSuplementaryScheduleofFederalandStateFinancialAsistance Mr.GeorgeHI.Ware,Jr. DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana StateofLouisiana WehaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyofthe TwentiethJudicialDistrict,StateofLouisiana,asofandfortheyearendedDecember31, 19,5,andhaveisuedoureporthereondatedMay27,197.Thesegeneralpurposefinancial statementsaretheresponsibilityofthedistriclatorney.ouresponsibilityistoexpresan opiniononthesegeneralpurposefinancialstatementsbasedonouraudit. Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand isuedbythecomptrolergeneraloftheunitedstates.those standardsrequirethatweplanandperformtheauditobtainreasonableasuranceabout whetherthegeneralpurposefinancialstatementsarefreofmaterialmistatement.anaudit includesexamining,onatestbasis,evidencesuportingtheamountsandisclosuresinthe generalpurposefinancialstatements.anauditalsoincludesasesingtheacountingprinciples usedandsignificantestimatesmadebymanagement,aswelasevaluatingtheoveralfinancial statementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion. Ourauditwasmadetbrthepurposeoforminganopiniononthegeneralpurposefinancial statementsofthedistrictatorneyofthetwentiethjudicialdistrict,stateoflouisiana,taken asawhole.theacompanyingscheduleoffederalandstatefinancialasistanceispresented for]purposesofaditionalanalysisandisnotarequiredpartofthegeneralpurposefinancial statements.theinformationinthatschedulehasbensubjectedtotheauditingprocedures apliedintheauditofthegeneralpurposefinancialstatementsand,inouropinion,isfairly presented,inalmaterialrespects,inrelationtothegeneralpurposefinancialstatementstaken asawhole. Yourstruly, 19

4 HAWTHORN,WAYMOUTH&CAROL,L.L.P. ROBERTBHAWTHORNCr,'~ JOHNFWAYMOUIHC[A CERTIFIEDPUBLIC:ACOUNTANTS HOWARDVCAROLlC;rA I1B96-197) (1902dg87} (504)923-30~FAX,(504) BATONROUGELOLISIANA7080B 85UNITEDPLAZABLVD. WARENCBER,CF?A (190919~q} RETIRED May27,197 FinancialStatementsPerformedinAcordancewith ReportontheInternalControlStructureBasedonAuditofGeneralPurpose Mr.GeorgeH.Ware,Jr. DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana StateofLouisiana TwentiethJudicialDistrict,StateofLouisiana,asofandfortheyearendedDecember31, WehaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyofthe 196,andhaveisuedoureporthereondatedMay27,197. Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand standardsrequirethatweplanandperformtheauditobtainreasonableasuranceabout whetherthegeneralpurposefinancialstatementsarefreofmaterialmistatement. isuedbythecomptroler(3eneraloftheunitedstates.those forestablishin[,andmaintaininganinternalcontrolstructure.infulfilingthisresponsibility, ThemanagementoftheOficeoftheDistrictAtorney,20thJudicialDistrict,isresponsible esthnatesandjudgmentsbymanagementarerequiredtoasesthexpectedbenefitsandrelated costsofinternalcontrolstructurepoliciesandprocedures.theobjectivesofaninternalcontrol structurearetoprovidemanagementwithreasonable,butnotabsolute,asurancethatasetsare safeguardedagainstlosfromunauthorizeduseordisposition,andthatransactionsarexecuted inacordancewithmanagement'sauthorizationandrecordedproperlytopermithepreparation ofgeneral-purposefinancialstatementsinacordancewithgeneralyaceptedacounting principles.becauseofinherentlimitationsinanyinternalcontrolstructure,erorsor iregularitiesmayneverthelesocurandnotbedetected.also,projectionofanyevaluation ofthestructuretofutureperiodsisubjectotheriskthatproceduresmaybecomeinadequate becauseofchangeinconditionsorthathefectivenesofthedesignandoperationofpolicies andproceduresmaydeteriorate.

5 HAWTHORN,WAYMOUTH~CAROL,L.L.P. ROBERTBHAVTHORN[~A JOHNFWAYMCUT~E:FA CERTIFIEDPUBL.IC',ACOUNTANTS HOWARDVCAROLl(;'A ( ) [lul)~19ei7j (504)9230CE)~FAX(504) BATONR0UGE,LOUISIANA UNITEDPLAZa,BLVD. WAR[NCBER.C:f~ ( ) RETIRED QualifiedReportonComplianceBasedonanAuditofGeneralPurpose May27,197 FinancialStatementsPerformedinAcordanceWithGovernmentAuditing Standards-ReportableInstanceofNoncompliance Mr.GeorgeH.Ware,Jr. DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana StateofLouisiana TwentiethJudicialDistrict,StateofLouisianasofandfortheyearendedDecember31,196, andhaveisuedoureporthereondatedmay27,197. Wehaveaudiledthe;general-purposefinancialstatementsoftheDistrictAtorneyofthe Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand standardsrequirethatweplanandperformtheauditobtainreasonableasuranceabout isuedbythecomptrolergeneraloftheunitedstates.those whetherthefinancialstatementsarefreofmaterialmistatement. ofthetwentiethjudicialdistrict,slateoflouisiana,istheresponsibilityofthedistrict AtorneyoftheTwentiethJudicialDistrict,StateofLouisiana'smanagement.Aspartof Compliancewithlaws,regulations,contracts,andgrantsaplicabletotheDistrictAtorney obtainingreasonableasuranceaboutwhetherthefinancialstatementsarefreofmaterial mistatement,weperformedtestsofthedistrictatorneyofthetwentiethjudicialdistrict, StateofLouisiana'scompliancewithcertainprovisionsoflaws,regulations,contracts,and grants.however,theobjectiveofourauditofthegeneral-purposefinancialstatementswasnot toprovideanopiniononoveralcompliancewithsuchprovisions.acordingly,wedonot expresuchanopinion. tobereportedhereinundergovernmenta~ditingstandards.thedistrictatorneyofthe TwentiethJudicialDistrictincorectlyincludedanamountforentexpensetobereimbursed Theresultsofourauditdescribedthefolowinginstanceofnoncompliancethatisrequired bytheoficeoffamilysuportservicesforthremonthsduring196foratotalof$450.

6 2 financialstatementsofthedistrictatorneyoftiletwentiethjudicialdistrictarepresented Weconsideredthisinstanceofnoncomplianceinformingouropiniononwhetherthe fairly,inalmaterialrespects,inconformitywithgeneralyaceptedacountingprinciples,and thisreportdoesnotafectoureportdatedmay27,197,onthosefinancialstatements. District,theDepartmentofSocialServicesandtheLouisianaStateLegislativeAuditor. ThisreportisintendedfortheinformationoftileDistrictAtorneyoftheTwentiethJudicial However,thisreportisamaterofpublicrecordanditsdistributionisnotlimited. Yourstruly, /c'2.r4.1/

7 IndependentAuditor'sReport CorabinedFinancialStatements TableofContents CombinedBalanceShet-AlFundTypesandAcountGroups CombinedStatementofRevenue,ExpendituresandChangesin ScheduleofRevenue,ExpendituresandChangesinFundBalance- FundBalances-AlGovernmentalFundTypes ScheduleofRevenue,ExpendituresandChangesinFundBalance- BudgetandActual(Non-GAPBudgetaryBasis) BudgetandActual(Non-GAPBudgetaryBasis)Special RevenueFundAcounts ReportonSuplementaryScheduleofFederalandStateFinancialAsistance NotestoFinancialStatements ScheduleofFederalandStateFinancialAsistance ReportontheInternalControlStructureBasedonAuditof GeneralPurposeFinancialStatementsPerformedin AcordanceWith QualifiedReportonComplianceBasedonanAuditofGeneralPurpose FinancialStatementsPerformedinAcordanceWithGovernment AuditingStandards.-ReportableInstanceofNoncompliance SingleAuditOpiniononComplianceWiththeSpecificRequirements SingleAuditReportonComplianceWiththeGeneralRequirements AplicabletoMajorFederalFinancialAsistanceProgram AplicabletoFederalFinancialAsistancePrograms SingleAuditReportontheInternalControlStnlctureUsedinAdministering FederalFinancialAsistancePrograms-NoMaterialWeakneses WhenThereAreNoReportableConditions Page3 Page4 Page5 Page6 Page7 Page8 Page17 Page18 Page19 Page21 Page23 Page25 Page27

8 DistrictAtorneyoflheTwentiethJudicialDistrict NotestoFinancialStatements Dec:ember31,196 Note4-PensionPlan(Continued) Estimatedpayrolforcurentyear June30,196 YearEnded Actuarialyrequiredcontributions $25,37,481 Actuarialyrequiredcontributionfordedicaledtaxes Actuarialyrequiredcontributionforemployes Percentofestimatedpayrol 1.23% Dolaramount Percentofestimatedpayrol 1,73,6247% Totalactuarialyrequiredcontribution Dolaramount Percentofestimatedpayrol 4,618, % RetirementSystem Netasets Pensionbenefitobligations $85,287, Thepensionbenefitobligationisastandardizedmeasureofthepresentvalueofpensionbenefits,adjusted forthefectsofprojectedsalaryincreasesandstep-ratedbenefits,estimatedtobepayableinthefutureas aresultofemployeservicetodate.themeasure,whichistheactuarialpresentvalueofcreditedprojected benefits,isintendedtohelpusersasesthesystem'sfundingstatusonagoing-concernbasis,asesprogres madeinacumulatingsuficientasetstopaybenefitswhendue,andmakecomparisonsamongpersand employers.thesystemdoesnotmakeseparatemeasurementsofasetsandpensionbenefitobligationsfor individualemployers. HistoricaltrendinformationshowingtheSystem'sprogresinacumulatingsuficientasetstopaybenefits whendueispresentedinthesystem'sjune30,196,comprehensiveanualfinancialreport.thedistrict AtorneyoftheTwentiethJudicialDistrictdoesnotguarantethebenefitsgrantedbytheSystem. 14

9 efectivenesofthedesignandoperationofinternalcontrolstructurepoliciesandprocedures thatweconsideredrelevantopreventingordetectingmaterialnoncompliancewithspecific Weperformedtestsofcontrols,asrequiredbyOMBCircularA-128,toevaluatethe requirements,generalrequirements,andrequirementsgoverningclaimsforadvancesand reimbursememsandamountsclaimedorusedformatchingthatareaplicabletoeachofthe majorfederalfinancialasistanceprogramsofthedistrictatorneyofthetwentiethjudicial District,StateofLouisiana,whichareidentifiedintheacompanyingScheduleofFederaland StateFinancialAsistance.Ourprocedureswerelesinscopethanwouldbenecesaryto renderanopinionontheseinternalcontrolstructurepoliciesandprocedures.acordingly,we donotexpresuchanopinion. administeringfederalfinancialasistancewouldnotnecesarilydisclosealmatersinthe Ourconsiderationoftheinternalcontrolstructurepoliciesandproceduresusedin internalcontrolstructurethatmightconstitutematerialweaknesesunderstandardsestablished bytheamericaninstituteofcertifiedpublicacountants.amaterialweaknesisacondition inwhichthedesignoroperationofoneormoreoftheinternalcontrolstructurelementsdoes notreducetoarelativelylowleveltheriskthatnoncompliancewithlawsandregulationsthat wouldbematerialtoafederalfinancialasistanceprogramayocurandnotbedetected withinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned functions.wenotednomatersinvolvingtheinternalcontrolstructureanditsoperationsthat weconsidertobematerialweaknesesasdefinedabove. SocialServices,andtheLouisianaStateLegislativeAuditor.However,thisreportisamater ofpublicrecordanditsdistributionisnotlimited. ThisreportisintendedfortheinformationoftheDistrictAtorney,theDepartmentof Yourstruly, 29

10

11 HAWTHORN,WAYMOUTH~CAROL,L.L.P. ROBER1BHAWTHORN(rA JOHNFWAYMOUTtlC'A CEFITIFIEDPUDLJCACOUNTANTS }IOWARDVCAFIR()[(:~,A (18~16197J (1902lS87] (504)923-30*FAX[504) BAIONR~3LIGE,LOUISIANA7080<3 85UNITEDPLAZABLVD. ( l RETIRLD May27,197 SingleAuditReportonComplianceWiththeGeneralRequirements AplicabletoFederalFinancialAsistancePrograms Mr.GeorgetI.Ware,Jr. DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana Sta~LeofLouisiana TwentiethJudicialDistrict,StateofLouisianasofandfortheyearendedDecember31,196, WehaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyofthe andhaveisuedoureporthereondatedmay27,197. StateofLouisiana'scompliancewiththefolowingrequirementsaplicabletoitsfederal financialasistanceprograms,whichareidentifiedinthescheduleoffederalandstate WehaveapliedprocedurestotestheDistrictAtorneyoftheTwentiethJudicialDistrict, FinancialAsistance,fortheyearendedDecember31,196. PoliticalActivity DavisBaconAct CivilRights CashManagement DrugFreWorkPlace AdministrationRequirements AlowableCost/CostPrinciples FederalFinancialReports RelocationAsistanceand OurprocedureswerelimitedtotheaplicableproceduresdescribedintheOficeof RealPropertyAcquisition ManagementandBudget'sComplianceSuplementforSingleAuditsofStateandLocal Governments.Ourproceduresweresubstantialylesinscopethananaudit,theobjectiveof whichisthexpresionofanopiniononthedistrictatorney'scompliancewiththe requirementslistedintheprecedingparagraph.acordingly,wedonotexpresuchan opinion.

12 instancesofnoncompliancewiththerequirementslistedinthesecondparagraphofthisreport. Withrespectoitemsnotested,nothingcametouratentionthatcausedustobelievethe Withrespectotheitemstested,theresultsofthoseproceduresdisclosednomaterial DistrictAtorneyhadnotcomplied,inalmaterialrespectșwiththoserequirements. SocialServicesandtheLouisianaStateLegislativeAuditor.However,thisreportisamater ThisreportisintendedfortheinformationoftheDistrictAtorneyțheDepartmentof of;publicrecordanditsdistributionisnotlimited. Yourstruly,

13 HAWTHORN,WAYMOUTH~CAROL,L.L.P. ROBERTBHAV'flHORN(~' C[-RTIFLEDPUE{LIt~ACOUNTANTS HOWARDVCAROLlC:r/, JOHNFWAYMOUTHC"A ( ) (504]923-30~FAX(1504) BAIONROUGE,LOUISIANA LINqTEDPLAZABLVD. WA~t:NtB~Rf;~ [I9EI91931 RETPR(D May27,197 NoMaterialWeaknesesWhenThereAreNoReportableConditions SingleAuditReportontheInternalControlStructureUsedin AdministeringFederalFinancialAsistancePrograms- Mr.GeorgeH.Ware,Jr. DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana StateofLouisiana TwentiethJudicialDistrict,StateofLouisiana,asofandfortheyearendedDecember31, Wehaveauditedthegeneral-purposefinancialstatementsoftheDistrictAtorneyofthe 196,andhaveisuedoureporthereondatedMay27,197.Wehavealsoauditedthe coraplianceofthedistrictatorneyofthetwentiethjudicialdistrict,stateoflouisiana,with requirementsaplicabletomajorfederalfinancialasistanceprogramsandhaveisuedour reporthereondatedmay27,197. Weconductedourauditsinacordancewithgeneralyaceptedauditingstandards; OficeofManagementandBudgetCircularA-]28,AuditsofStateandLocalGovernments. ThosestandardsandOMBCircularA-128requirethatweplanandperformtheauditobtain ~isuedbythecomptrolergeneraloftheunitedstates;and reasonableasuranceaboutwhetherthedistrictatorneyofthetwentiethjudicialdistrict, StateofLouisiana,compliedwithlawsandregulations,noncompliancewithwhichwouldbe malerialtoamajorfederalfinancialasistanceprogram. internalcontrolstructureofthedistrictatorneyofthetwentiethjudicialdistrict,stateof Louisiana,inordertodetermineourauditingproceduresforthepurposeofexpresingour Inplaningandperfi)rmingourauditsforthe:yearDecember31,196,weconsideredthe opinionsonthegeneral-purposefinancialstatementsofthedistrictatorneyofthetwentieth JudicialDistrict,StateofLouisiana,andonthecomplianceoftheDistrictAtorneyofthe TwentiethJudicialDistrict,StateofLouisiana,withrequirementsaplicabletomajorprograms, andtoreportonthe;internalcontrolstructureinacordancewithombcirculara-128.this reportadresesourconsiderationofinternalcontrolstructurepoliciesandproceduresrelevant tocompliancewithrequirementsaplicabletofederalfinancialasistanceprograms.wehave adresedinternalcontrolstructurepoliciesandproceduresrelevantourauditofthegeneralpurposefinancialstatementsinaseparatereportdatedmay27,197.

14 ThemanagementoftheDistrictAtorneyoftheTwentiethJudicialDistrict,Stateof Louisiana,isresponsibleforestablishingandmaintaininganinternalcontrolstructure.In fulfilingthisresponaibilily,estimatesandjudgmentsbymanagementarerequiredtoasesthe expectedbenefitsandrelatedcostsofinternalcontrolstructurepoliciesandprocedures.the objectivesofaninternalcontrolstructurearetoprovidemanagementwithreasonable,butnot absolute,asurancethatasetsaresafeguardedagainstlosfromunauthorizeduseor disposition,transactionsarexecutedinacordancewithmanagement'sauthorizationand recordedproperlytopermithepreparationofgeneral-purposefinancialstatementsin acordancewithgeneralyaceptedacountingprinciples,andfederalfinancialasistance programsaremanagedincompliancewithaplicablelawsandregulations.becauseofinherent limitationsinanyinternalcontrolstructure,erors,iregularities,orinstancesofnoncomplianoe mayneverthelesocurandnotbedetected.also,projectionofanyevaluationofthestructure tofutureperiodsisul~jectotheriskthatproceduresmaybecomeinadequatebecauseof changesinconditionsorthathefectivenesofthedesignandoperationsofpoliciesand proceduresmaydeteriorate. Forthepurposeofthisreport,wehaveclasifiedthesignificantinternalcontrolstructure policiesandproceduresusedinadministeringfederalfinancialasistanceprogramsinthe folowingcategories: AcountingControls Bilings Receivables CashReceipts Purchasingandreceiving Acountspayableandisbursements Payrol PropertyandEquipment GeneralLedger TypesofServices Eligibility Matching,LevelofEfort,orEarmarking Reporting CostAlocation GeneralRequirements PoliticalActivity DavisBaconAct CivilRights CashManagement AlowableCosts/Cost Principles Drug-FreWorkplace AdministrationRequirements FederalFinancialReports RelocationAsistanceand RealPropertyAcquisition Foraloftheinternalcontrolstructurecategorieslistedabove,weobtainedan understandingofthedesignofrelevantpoliciesandproceduresandeterminedwhetherthey haw~.benplacedinoperation,andweasesedcontrolrisk. DuringtheyearendedDecember31,196,theDistrictAtorneyoftheTwentiethJudicial District,StateofLouisiana,expended10percentofitstotalfederalfinancialasistanceunder majorfederalfinancialasistanceprograms.

15 HDANIELCAROL,CRA ROBERTJZERNOq]C[~A ROBERTEWALES,C~A CARLHANCOCK,C~A JCHARLESp/~,RKERC~A LOUISCMcKNIGfI1,IlLCRA ANTFIONYJCI~ISIlNA,IC[!A CflARLESRPEVEY,JRCPA DAVIDOBROLSARD.CPA HAWTHORN,WAYMOUTH~CAROL,L.L.P. CERTIFIEDPIJEILI[;ACOUNTANTS 85UNITEDPLAZABLVD. BATONROUGE,L0UISIANA )9230~FAX(504)92308 May27,197 SingleAuditOpiniononCompliancewith SpecificRequirementsAplicabletoMajor FederalFinancialAsistancePrograms IndependentAuditor'sReport Mr.GeorgeH.Ware,Jr. DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana Stal:eofLouisiana ROBER]BHAlfTHORNf~A [ I JOHNFW~,YMOU1F~C"A [ HOWARDvCAROL(:.A [19Q9'}93) WARENCBERI[;F'/ RETIRED WehaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyofthe TwentiethDistrict,StateofLouisianasofandfortheyearendedDecember31,196andhave isuedoureporthereondatedmay27,197. WehavealsoauditedtheDistrictAtorneyoftheTwentiethJudicialDistrict'scompliance withtherequirementsgoverningtypesofservicesalowedorunalowed;eligibility;matching, lew,~lofefort,orearmarking;reporting;claimsforadvancesandreimbursements;andamounts claimedorusedformatchingthatareaplicabletoeachofitsmajorfederalfinancialasistance programs,whichareidentifiedintheacompanyingscheduleofederalfinancialasistance,for theyearendeddecember31,196.themanagementofthedistrictatorneyofthetwentieth JudicialDistrict,isresponsiblefortheDistrictAtorneyoftheTwentiethJudicialDistrict's compliancewiththoserequirements.ouresponsibilityistoexpresanopiniononcompliance witlhthoserequirementsbasedonouraudit. Weconductedourauditofcompliancewiththoserequirementsinacordancewithgeneraly aceptedauditingstandards;governmentauditingstandards,isuedbythecomptroler GeneraloftheUnitedStates;andOMBCircularA-128,AuditsofStateandLocal Governments.ThosestandardsandOMBCircularA-128requirethatweplanandperformthe auditobtainreasonableasuranceaboutwhethermaterialnoncompliancewiththe requirementsreferedtoaboveocured.anauditincludesexamining,onatestbasis,evidence abouthedistrictatorney'scompliancewiththoserequirements.webelievethatouraudit providesareasonablebasisforouropinion. 23

16 ScheduleofRevenue,ExpendituresandChangesinFundBalance- DistrictAtorneyoftheTwentiethJudicialDistrict BudgetandActual(Non-GAPBudgetaryBasis) YearEndedDecember31,196 SpecialRevenueFund Actual Variance Revenue (Unfavorable~ Favorable Grants LouisianaDepartmentofHealthand HumanResources $ Totalrevenu~ 67,030 $ ,067 $ ,037 OtherFinancialSources LocalMatch-GeneralFundandothertransfers (1.934) Expenditures Salariesandfringebenefits Rent 98,41 98,43830 (30) (27) Excesofrevenueover(under)expenditures (327~ FundBalance,January (24) (24) FundBalance,December _._~2 Theacompanyingnotesareanintegralpartofthesestatements 7

17 OficeoftheDistrictAtorney,20thJudicialDistrict,fortheyearendedDecember31,196, Inplaningandperformingourauditofthegeneral-purposefinancialstatementsofthe weobtainedanunderstandingoftheinternalcontrolstructure.withrespectotheinternal controlstructure,weobtainedanunderstandingofthedesignofrelevantpoliciesand proceduresandwhethertheyhavebenplacedinoperation,andweasesedcontrolriskin ordertodetermineourauditingproceduresforthepurposeofexpresingouropiniononthe general-purposefinancialstatementsandnotoprovideanopinionontheinternalcontrol structure.acordinglywedonotexpresuchanopinion. intheinternalcontrolstructurethatmightbematerialweaknesesunderstandardsestablished Ourconsiderationoftheinternalcontrolstructurewouldnotnecesarilydisclosealmaters bytheamericaninstituteofcertifiedpublicacountants.amaterialweaknesisacondition inwhichthedesignoroperationofoneormoreofthespecificinternalcontrolstructure elementsdoesnotreducetoarelativelylowleveltheriskthaterorsoriregularitiesinamounts thatwouldbematerialinrelationtothegeneral-purposefinancialstatementsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseof performingtheirasignedfunctions.wenotednomatersinvolvingtheinternalcontrol structureanditsoperationsthatweconsidertobematerialweaknesesasdefinedabove. TwentiethJudicialDistrict,theDepartmentofSocialServices,andtheLouisianaState ThisreportisintendedfortheinformationoftheOficeoftheDistrictAtorneyofthe LegislativeAuditor.However,thisreportisamaterofpublicrecordanditsdistributionisnot limited. Yourstruly,

18 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinmacialStatements December31,196 Note4-PensionPlan(Continued) ContributionstotheSysteminclude.2percentoftheadvaloremtaxescolectedthroughouthestateand revenuesharingfundsasapropriatedbythelegislature.statestatuterequirescoveredemployesto contribute7percentoftheirsalariestothesystemandrequireseachdistrictatorneytoprovidemployer contributionsasnededtoactualyfundthesystem.basedonactuarialmethodsandasumptions, employercontributionsarenotcurentlyrequired. ThefolowingprovidescertaindisclosuresfortileDistrictAtorneyandtheretirementsystemthatare requiredbygasbcodificationsectionp DistrictAtorney December Jgear.FaldN Contributionrate-employes 7% Totalcurentyearpayrol Totalcurentyearcoveredpayrol $148,265 57,568 StatutePercentAmount Requiredby Contributions-employes Contributions-employer Actuarialyrequiredcontributions 2.5% 7% $57,568 28,784 Actual $4, Dolaramount Actualcontributionspaidby DistrictAtorney 4.750

19 DistrictAtorneyoftheTwentiethJudicialDistrict ScheduleofRevenue,ExpendituresandChangesinFundBalance- BudgetandActual(Non-GAPBudgetaryBasis) GeneralFund YearEndedDecember31,196 Revenue Comisionsonfinesandforfeitures Grants LouisianaDepartmentofHealthand HumanResources ParishPoliceJury Suplementalsalaryandbenefits Interestearnings Other Expenditures ~Salaries Suplementalsalaryandbenefits Payrolta~esandfringebenefits Oficexpenses Rent Dues Insurance Autoexpenses Seminarandconference Travel Other OtherUses TransfertoIV-DFund Excesofrevenueover(under)expenditures andotheruses FundBalance,January1 FundBalance,December31 Actual VarianceFavorable Budget(BudgetaryBasis1(Unfavorable/ $63,0 $5,406 30,0 16,752 ~ ,80 13,20 7,20 5,430 39,346 18, , , ,161 6,386 3, ,80 12,043 3,59 2,165 46(1 6.69(! $7,594 (9,346) (1,964) 160,161 (695) 6.07~ ,232 (160,161) 6,814 4,02(50) (370) (12,043) (3,59) (2,165) (460) (6.690) 90, ,080 (170,450) ,030 3, , (167,527) (5,137) (9,03) Theacompanyingnotesareanintegralpartofthesestatements

20 ChangesinFundBalances-AlGovernmentalFundTypes CombinedStatementofRevenue,Expendituresand DistrictAtorneyofthe1~ventiethJudicialDistrict YearEndedDecember31,196 GeneralRevenueFundMemorandum /TitleIV-D1 Special Total Revenue Only) Comisionsonfinesandforfeitures GrantsLouisianaDepartmentofHealthandHumanResources39,45 $52,945 $52,945 ParishPoliceJury Suplementalsalaryandbenefits Interestearnings 160,161 18,716 $64,8o2 104,247 Other , , Expenditures Salaries Suplementalsalaryandbenefits Payroltaxesandfringebenefits Oficexpenses 160,161 60,568 87, ,265 Rent 6,386 3,198 3, ,161 Dues Insurance 50 Autoexpenses 5,80 3,6530 9,487 6,853 Seminarandconference 12,043 3,59 3,986 5,80 16, ,59 Travel Other 2, , Excesofrevenueover(under)expenditures OtherFinancingSources(Uses) 21,978 (32,6341 (10,65) Operatingtransfersin Operatingtransfersout (29.47) 29,47 29,47 (29.47) Exces(deficiency)ofrevenueandothersourcesover expendituresandotheruses (7,49) (3,157) (10,65) FundBalance(Deficit) Beginingofyear Endofyear o.5._A2 (4.201) (7.358) Theacompanyingnotesareanintegralpartofthesestatements

21 DistrictAtorneyoftheTwentiethJudicialDistrict CombinedBalanceShet-AlFundTypesandAcountGroups December31,196 General Revenue Special Acount Fund AsetsCashandcashequivalents _Fund (Title Group- General Receivables $24,628 IV-D) Fixed Asets (Memorandom Total $72 $24,70 Onlyl Comisionsonfinesandforfeitures LouisianaDepartmentofHealthand WestFelicianaPoliceJury HumanResources 1,894 2,49 Equipment Duefromotherfired 1, ,927 1,894 8, , Totalased~ 4!.! _~ "/ Liabilities Duetotherfund Acruedsalariesandretirement _$ $1, _ $1, h FundEquity Fundhalance(deficit)-um'eserved Investmentinfixedasets 40,52 40,52 (7,358) ~=1A2 (7.358) , " Theacompanyingnotesareanintegralpartofthesestatements 4

22 tll~copy (~It' TwentiethJudicialDistrict DistrictAtorneyofthe StateofLouisiana December31,196 Clinton,Louisiana /~~5 reportisapublicdocument.a cepyofthereporthasbensubmit. dnaerprovisionsofstatelaw,t~ls tedtotheaudited,oreviewed, entityandothe~.~propriatepublic oficials.thereportisavailablefor publicinspectionathebaton RougeoficeoftheLegislativeAuditorand,whereapropriate,athe oficeoftheparishclerkofcourl

23 Introduction DistrictAtorneyofthe~I~ventiethJudicialDistrict NotestoFinancialStatements December31,196 AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,theDistrictAtorneyhas chargeofeverycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebefore thegrandjuryinhisdistrict,isthelegaladvisortothegrandjuryandperformsotherdutiesas providedbylaw.thedistrictatorneyiselectedbythequalifiedelectorsofthejudicialdistrictwhich encompasestheparishesofeastfelicianandwestfeliciana,louisiana,foratermofsixyears.the DistrictAtorneyhastenemployes,includingfourasistantstohelphimperformhisduties. NoteI-SumaryofSignificantAcountingPolicies A.BasisofPresentation Theacompanyingfinanc.ialstatementsoftheDistrictAtorneyoftheTwentiethJudicialDistricthave benpreparedinconformitywithgeneralyaceptedacountingprinciples(gap)asapliedto governmentalunits.thegovernmentalacountingstandardsboard(gasb)istheaceptedstandardsetingbodyforeslablishingovernmentalacountingandfinancialreportingprinciples. B.l~,p_o.ai~Faui~ InconformancewithGASBCodificationSection210,theDistrictAtorneyoftheTwentiethJudicial DistrictisapartofthedistrictcourtsystemoftheStateofLouisiana.Thestatestatutesthatcreated thedistrictatorneyalsogavethedistrictatorneycontroloveralofhisorheroperations.this includesthehiringandretentionofemployes,authorityoverbudgeting,responsibilityfordeficits, andthereceiptandisbursementofunds.tiredistrictatorneyisfinancialyindependentand operatesautonomouslyfromthestateoflouisianandindependentlyfromthedistrictcourtsystem. TheDistrictAtorneyisanindependentreportingentity. C.FundAcountirtg TheDistrictAtorneyusesfundsandacountgroupstoreportonitsfinancialpositionandresultsof operations.fundacountingisdesignedtodemonstratelegalcomplianceandtoaidfinancial managementbysegregatingtransactionsrelatingtocertaingovernmentfunctionsoractivities. Aftmdisaseparateacountingentitywithaself-balancingsetofacounts.Anacountgroupisa financialreportingdevicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthatare notrecordedinthefundsbecausetheydonotdirectlyafectnetexpendableavailablefinancial resources. FundsoftheDistrictAtorneyareclasifiedasgovernmentalfunds.Governmentalfundsacountfor thedistrictatorney'sgeneralactivities,includingthecolectionandisbursementofspecificor DistrictAtorneyinclude: legalyrestrictedmonies,andtheacquisitionofgeneralfixedasets.governmentalfundsofthe

24 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 NoteI-SumaryofSignificantAcountingPolicies(Continued) TheGeneralFundwasestablishedincompliancewithLouisianaRevisedStatute15:571.1,which providesthat12percentofthefinescolectedandbondsforfeitedbetransmitedtothedistrict.atorneytodeti'aythenecesaryexpendituresofhisofice. 'TheTitleIV-DSpecialRevenueFundconsistsofincentivepaymentsandreimbursementgrants :fromthelouisianadepartmentofsocialservices,authorizedbyact17of1975,toestablish :familyandchildsuportprogramscompatiblewithtitleiv-dofthesocialsecurityact.the purposeofthefundistoenforcethesuportobligationowedbyabsentparents,toestablish paternity,andtobtainfamilyandchildsuport. D.:BasisofAcounting Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedbyitsmeasurement focus.thegovernmentalfundsareacountedforusingacurentfinancialresourcesmeasurement focus.withthismeasurementfocus,onlycurentasetsandcurentliabilitiesaregeneralyincluded onthebalanceshet.operatingstatementsofthesefundspresentincreasesandecreasesinet curentasets.themodifiedacrualbasisofacountingisusedbythegovernmentalfunds.the governmentalfundsusethefolowingpracticesinrecordingrevenueandexpenditures: Revenue Comisionsonfinesandbondforfeituresarerecordedintheyeartheyarecolectedbytheparish taxcolectors. Grantsarerecordedwhenthedistrictatorneyisentitledtothefunds Substantialyalotherevenueisrecordedwhenreceived Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhentherelated fundliabilityisincured.

25 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 Note1-SumaryofSignificantAcountingPolicies(Continued) OtherFinancin~Sourcesfuses Transfersbetwenfundsthatarenotexpectedtoberepaid(andanyotherfinancingsource/use) areacountedforasotherfinancingsources(uses).otherfinancingsources(uses)are E.Budgets recordedwhenreceived. TheapropriatedbudgetsfortheGeneralandSpecialRevenueFundsareadoptedonthecashbasis. Budgetarycomparisonspresentedinthisreportcomparetheadoptedbudgetwithactualdataonthe budgetary(cash)basis.thesuplementalsalaryandbenefitpaymentsmadeonbehalfofthedistrict AtorneywhicharedisclosedinNote7,arenotincludedinthebudget. F Caslhincludesamountsindemandeposits,interest-bearingdemandeposits,andmoneymarket acounts.cashequivalentsincludeamountsintimedepositsandthoseinvestmentswithoriginal mat~aritiesof90daysorles.understatelaw,thedistrictatorneymaydepositfundsindemand deposits,interest-bearingdemandeposits,moneymarketacounts,ortimedepositswithstatebanks organizedunderixmisialmlawandnationalbankshavingtheirprincipaloficesinlouisiana. Understatelaw,theDistrictAtorneymayinvestinUnitedStatesbonds,treasurynotes,orcertificates. Theseareclasifiedasinvestmentsiftheiroriginalmaturitiesexced90days;however,iftheoriginal maturitiesare90daysorles,theyareclasifiedascashequivalents.investments,ifany,arestated atcost. G.FixedAsets Fixedasetsarerecordedasexpendituresathetimepurchasedorconstructed,andtheasetsare capitalizedinthegeneralfixedasetsacountgroup.nodepreciationhasbenprovidedongeneral fixedasets.alfixedasetsarevaluedathistoricalcostorestimatedcost.

26 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 Note1-SumaryofSignificantAcountingPolicies(Continued) H.CompensatedAbsences TheDistrictAtorneyhasthefolowingpolicyrelatingtovacationandsickleave: Vacationandsickleavearerecordedasexpendituresoftheperiodinwhichtheyarepaid.Unused vacationisnotcariedovertofolowingperiodsandunusedsickleavecanbehandledas1) employeispaidforunusedsickleaveatyearendor2)thesickleaveiscariedtothefolowing periodbutcanonlybeusedtofsetactualdayslostasaresultofilnes.acordingly,no vacationorsickleaveisacruedonthesestatements. I.TotalColtmsonStatements ThetotalcolumnsonthestatementsarecaptionedMemorandumOnlytoindicatethatheyarepresented onlytofacilitatefinancialanalysis.datainthesecolumnsdoesnotpresentfinancialpositionoresults ofoperationsinconformitywithgeneralyaceptedacountingprinciples.neitherisuchdata Note2-CashandCashEquiLvalents comparabletoaconsolidation. AtDecember31,196,theDistrictAtorneyhascashandcashequivalents(bokbalances)asfolows Demandeposits Timedeposits $6,13 SpecialRevenueFund-Demandeposits 18, Thesedepositsarestatedatcost,whichaproxhnatesmarket.Understatelaw,thesedeposits(orthe resultingbankbalances)mustbesecuredbyfederaldepositinsuranceorthepledgeofsecuritiesowned bythefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthefederaldepositinsurance mustataltime,equaltheamountondepositwiththefiscalagent.thesesecuritiesareheldinthename ofthepledgingfiscalagentbankinaholdingorcustodialbankthatismutualyaceptabletobothparties. AtDecember31,196,theDistrictAtorneyhad$3,10indeposits(colectedbankbalances).These depositsaresecuredfromriskby$10,0ofederaldepositinsurance.

27 DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 Note3-ChangesinGeneralFixedAsets Asumaryofchangesingeneralfixedasetsfolows Januaryl, B~ance 196 Equipmentand Adjustments AaJditions and December31, Balance 196 furniture Note4-PensionPlan TheDistrictAtorneyandasistantdistrictatorneysaremembersoftheLouisianaDistrictAtorneys RetirementSystem(System),amultiple-employer(cost-sharing),publicemployeretirementsystem (PERS),controledandadministeredbyaseparateboardoftrustes. Aldistrictatorneysandasistantdistrictatorneyswhoearn,asaminimum,theamountpaidby thestateforasistantdistrictatorneysandareundertheageof60athetimeoforiginalemploymetl arerequiredtoparticipateinthesystem.employesareligibletoretireatorafterage60withat least10yearsofcredilableservice,atorafterage5withatleast18yearsofcreditableservice,or atanyagewithatleast30yearsofcreditableservice.thebasicretirementbenefit,payablemonthly forlife,isequalto3percentofthemember'sfinal-averagesalaryforeachyearofcreditableservice, notoexced10percentoftheirfinal-averagesalary.thisbasicbenefitisubjectothefolowing earlyretirementreductions:ifserviceatretirementislesthan18years,thebasicbenefitisreduced 3percenteachyearforeachyearthatretirementprecedesage62;ifserviceatretirementisgreater than18yearsbutlesthan23years,thebasicbenefitisreduced3percenteachyearforeachyear retirementprecedesage60;ifserviceatretirementisgreaterthan23yearsbutlesthan30years, thebasicbenefitisreduced3percenteachyearforeachyearetirementprecedesage5.finalaveragesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoinedmonthsthat producethehighestaverage.employeswhoterminatewithatleast10yearsofserviceandonot withdrawtheiremployecontribufonsmayretireatorafterage60oratorafterage5ifservice aterminationwasatleast18years,andreceivethebenefitacruedtotheirdateoftermination, subjectothereductionstatedabove.thesystemalsoprovidesdeathandisabilitybenefits. Benefitsarestablishedbystatestatue. 12

28 HAWTHORN,WAYMOUTH~CAROL,L.L.P. ROBERTBHAWTHORN[:lk, JOHN[WAYMOLIHCi;, CERTIFIEDPUE;I.ICACOUNTAN'I-S HOWARDb'CARO([E:I# (1B96197) I1902I~871 (504)q23-3OD~FAX[804)923-3O8 BATONROUGE,LOUISIANA UNITE[)PLAZABLVD. WARENCBER,f:f,~ (19091~193) RETIRED May29,197 Mr.GeorgeH.Ware,Jr. IndependentAuditor'sReport DistrictAtorneyofthe TwentiethJudicialDistrict, ParishesofEastandWestFeliciana StateofLouisiana specialrevenuefundtypesofthedistrictatorneyofthetwentiethjudicialdistrict,parishesof Wehaveauditedtheacompanyingeneral-purposefinancialstatementsforthegeneraland EastandWestFeliciana,StateofLouisiana,asofandfortheyearendedDecember31,196. Thesegeneral-purposefinancialstatementsarelheresponsibilityoftheDistrictAtorney.Our responsibilityistoexpresanopiniononthesegeneral-purposefinancialstatementsbasedonour audit GovernmentAuditingStandardsisuedbytheComptrolerGeneraloftheUnitedStates.Those Ẇeconductedourauditinacordancewithgeneralyaceptedauditingstandardsand standardsrequirethatweplanandperformtheauditobtainreasonableasuranceaboutwhether thegeneral-purposefinancialstatementsarefreofmaterialmistatement.anauditincludes examining,onatestbasis,evidencesuportingtheamountsandisclosuresinthegeneral-purpose financialstatements.anauditalsoincludesasesingtheacountingprinciplesusedand significantestimatesmadebymanagement,aswelasevaluatingtheoveralgeneral-purpose fin~mcialstatementpresentation.webelieveourauditprovidesareasonablebasisforour opinion. almaterialrespects,thefinancialpositionofthedistrictatorneyofthetwentiethjudicial District,ParishesofEastandWestFeliciana,StateofLouisiana,asofDecember31,196,and Inouropinion,thegeneral-purposefinancialstatementsreferedtoabovepresentfairly,in theresultsofitsoperationsfortheyearthenendedinconformitywithgeneralyacepted acountingprinciples. 27,197,onourconsiderationoftheDistrictAtorneyoftheTwentiethJudicialDistrict'sinternal InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedMay controlstructureandareportdatedmay27,197onitscompliancewithlawsandregulations. Yourstruly, 3