adjustmentsandclosingentrieswereprepared.

Transcription

1 Iiourgeoi$Benet COMUNICAT TotheHonorableDistrictJudges, SevententhJudicialDistrict, Thibodaux,Louisiana. fortheyearendeddecember31,196,wearerequiredtocomtmicatetothejudgescerlainmaters relatedtotheconductofouraudiṭ InfulfilingouresponsibilityasSevententhJudicialDistrict.DistrictCourtFundaudilors )_L'!'ING Ourauditwasconductedinacordancewithgeneralyaceptedauditingstandawdsand Go_v_cdaune~_tAuditingStandard,isuedbytheComptrolerGeneraloftheUnitedSlates whichrequirethatweplanandperformtheauditobtainreasonableasurancabout whetherthestatementsm'efreofmaterialmistatementṣ Asrequired,separateletershavebenisuedontheinternalcontrolstructurcand compliancewithlawsandregulations. _P_OLICIES [S~F_MENT$ Wedidnotinitiateanysignificantauditadjustmentsduringourecentaudit.Yca~ adjustmentsandclosingentrieswereprepared. CourtFundmadshouldnotbeusedforanyotherpurpose. ThisizfomtionisintendedsolelyfortheuseoftheSevententhJudicialDistricṯl)istrict Thibodaux,La., 1340WestTunelBird,Suite430 January24,197. I~O.Box2168 Houma.LA Phone(504) CertifiedPublic]F~O.Box6060! A ALimitedLiabilityCompanyHeritagePlaza.Suite80 countantsiconsultantsineworleans.la Pho,e(504~e3t4o49 F~x(504) West8ecor,dSt,et RO.Box1205 7hibodaux.LA

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3 BourgeoisBenet TotheHonorableDistrictJudges, SevententhJudicialDistrict, Thibodaux,Louisiana. -DistrictCourlFund(theDistrict),StateofLouisiana,acomponentunitoftheLafourcheParish WehaveauditedtilegeneralpurposefinancialstatementsoftheSevententhJudicialDistrict Council,asofandforfloeyearendedDecember31,196,andhaveisuedoureporthereondated Janumry24,197. Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand generalpurposefinancialstatementsarefreofmaterialmistatemenṭ standardsrequirethatweplanandperformfileauditobtainreasonableasuranceaboutwhethe~tl~e isuedbythecomptrolergeneraloftheunitedstates.those responsibilityofthedistricfsmanagement.aspartofobtainingreasonableasuranceaboutwhcd~cr thege :~eralpurposefinancialstatementsarefieofmaterialmistatemențwepeitonedtestsofthe Compliancewithlawșregulations,contractsandgrantsaplicabletotheDistrictistile District'scompliancewithce1~ainprovisionsoflawșregulations,contractsandgrants.However,the objectiveofourauditofthegeneralpurposefinancialstatementswasnotoprovideanopinionon overalcompliancewithsuchprovisionṣacordingly,wedonotexpresuchanopinion. reportedhereinunderofourtestsdisclosednoinstancesofnoncomplimlcethatarerequiredtobe Theresults andthelegislativeauditorforthestateoflotfisiana.however,thisreporlisamaterofpubliclecold TifsreportisintendedfortheinformationoftheJudges,management,theStateofLouisiaua anditsdistributionisnotlimited. CertifiedPublicAcountants Thibodaux,La., January24, WestTunelBird,Suite430 ~a~o4~979.~949 RO.to~2168 Houma.LA Phone(504} NewOrleans,LA HerlcagePlaza,Suite80 Phone(S0al)~14949 Fax~504~B3-9C'92 12PO.Bo~:6060 S04WestSecorldStret ~0.Box1205 Thibodaux,LA S

4 considertobeareportableconditionunderstandardsestablishedbytheamericaninstituteofcertified PublicAcountants.Reportableconditionsinvolvematerscomingtouratentionrelatingto Wenotedacelainmaterinvolvingtheinternalcontrolstructureanditsoperationtha!we significantdeficienciesintiledesignoroperationoftheinternalcontrolstructurethat,inourjudgment, couldadverselyafecthentity'sabilitytorecord,proces,surmnarizeandreportfinancialdata consistentwiththeasertionsofmanagementinthegeneralpurposefinancialstatements. Condition-Duringouraudit,wenotedtheDistrict'scashdisbursementpolicyrequiresone signatureonchecks. Recomendation-WencouragetheDistrictoadoptandmaintainapolicythatlequires dualsignaturesonchecksofasignificantamotmt. Response-Withintilelastfiveyears,tileJudgeshavehadiscusionsaboutchangingthis procedureintheinterestofthefund.however,consideringthewaythefundisutilizedby judgeauthorizingthexpendituresignsthecheckunlesheisunavailable,eachjudgeis thefourjudgesandconsideringthatweuseoneacountandonecheckbok,requiringmore thanonesignaturewouldbemostimpracticaland,insomecases,mostinconvenic~t.the bondedandthecourtemployethatactualypreparesthechecksandmanagesthefundis bonded.wedonotbelievethatrequi~gmorethanonesignatureisnecesarytoadequately Amaterialweaknesisareportableconditioninwhichthedesignoroperationofoneormore safeguardthefund. ofthespecificinternalcon~iolstructurelementsdoesnotreducetoarelativelylowleveltheriskthat eitorsoriregularitiesinamountsthatwouldbematerialinrelationtothegeneralpurposefilmncial statementsbeingauditedmayocurmidnotbedetectedwithinatimelyperiodbyemployesinthe normalcourseofpelformingtheirasignedfunctions. intheinternalcontrolstructurethatmightbereportableconditionsand,acordingly,wouldnotnecessarilydisclosealrepotlableconditionsthatarealsoconsideredtobematerialweaknesesasdefined above.however,webelievethereportableconditiondescribedaboveisnotamaterialweaknes. Ourconsiderationoftheinternalcontrolst~ucturewouldnotnecesarilydisclosealmaters audthelegislativeauditorforthestateoflouisiana.however,thisreportisamaterofpublicleco~d ThisreportisintendedforthefifonafionoftheJudges,management,theStateofLouisi~um anditsdistributionisnotlimited. CertifiedPublicAcountants Thibodaux,La., January'24,197

5 BourgeoisBenet INDEPENI)ENTAUDITOR'SREPORTONTHEINTERNAL CONTR_QL_L_STRUCTUREBA~E_.DONANAUDITOFGENERAL PIRPOSEFINANCIAl,STATEMENTSPERFORMEDIN ACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS TotheHonorableDistrictJudges, SevententhJudicialDistrict, Thibodaux,Louisiana. WehaveauditedtilegeneralpurposefinancialstatementsoftheSevententhJudicialDistrict -DistrictCourtFund(theDistric0,StateofLouisiana,acomponentunitoftheLafourcheParish Council,asofandfortheyearendedDecember31,196,andhaveisuedoureporthereondated January24,197. Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand isuedbythecomptrolergeneraloftheunitedstates.those standardsrequirethatweplanandperformtheauditobtainreasonableasuranceaboutwhethc~the generalpurposefinancialstatementsarefreofmaterialnfistatement. ThemanagementoftheDistrictisresponsibleforestablishingandmaintaininganinlethal controlstructure.infi~lfilingthisresponsibility,estimatesmidjudgmentsbymanagementarercquived toasesthexpectedbenefitsandrelatedcostsofinternalcontrolstructurepoliciesandproceduves. Theobjectivesofaninternalcontrolstructurearetoprovidemanagementwithreasonable,butnot absolute,asltrancethatasetsaresafeguardedagainstlosfromunanthorizeduseordisposition,and thatransactionsarexecutedinacordancewithmanagement'sauthorizationandrecordedproperly topermitfilepreparationofgeneralpurposefinancialstatementsinacordarncewithgeneralyacpled acountingprinciples.becauseofinherentlimitationsinanyinternalcontrolstructure,erorsor in-egularitiesmayneverthelesocurandnotbedetected.also,projectionofanyevaluationofthe structuretofutureperiodsisubjectotheriskthatproceduresmaybecomeinadequatebecauseof changesinconditionsorthatilefectivenesofthedesignandoperationofpoliciesandprocechnes maydeleriorate. Inplamfingandperformingourauditofthegeneralpurposefinancialstatementsofthe District:['ortileyearendedDecember31,196,weobtainedanunderstandingontileinternalcontrol structure.withrespectotheinternalcontrolstructure,weobtainedanunderstandingofthedesign ofrelevmltpoliciesandproceduresandwhethertheyhavebenplacedinoperation,andweasesed controlriskinordertodetermineourauditingproceduresforthepurposeofexpresingouropinion onthegeneralpurposefinancialstatementsandnotoprovideanopinionontheinternalcontrol strncture.acordingly,wedonotexpresuchanopinion. 1340WestTunelBIvcl.,Suite430 POBox2168 Flouma,LA" Phone(504) I~x(504)a7~1949 Cectlfit~lPubli~I AcountamtsIConsuit~tl ALimitedLiabilityCompany'10RO.Box6060 ~4ewOrleans.~ ~ HerPtagePlaza.Suite80 Phone~504) ~ax{so4) WestSecondStret EO,BO~20s Th~bodaux.LA

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7 Note6-REIMBURSEDEXPENDITURES(Continued) (Continued)

8 -GENERALFIXEDASETS (Continued) Exhibit3 Asumaryofchangesingeneralfixedasetsfolows Balance Janualy December Balance Buildingrenovations$17,691$ 1_!J196AditionsAdjustment31,196 Equipment Totals ~,374$63,7.12$(123,9z.9_J_2)~;261,174 _.3_.~6~38363,712 $ (123,912) $17, ,483 Thea~ustmentisbasedonaphysic~invento~ofitemsin~eGener~FixedAsetsAt:count Group. -RETIREMENTPLAN PlanDescription-TheSevententhJudicialDistrict-DistrictCourtFund(theDistric0 contributestothelouisianastateemployes'retirementsystempensionplan,acostsharingmultiple-employerdefinedbenefitpensionplanaxhninisteredbythelouisianastate Employes'RetirementSystem(LASERS).LASERSprovidesretirement,defenedand disabilitybenefits,survivor'sbenefilsandanualcost-of-livingadjustmentstoplan membersandbeneficiaries.title1chapter401oftilelouisianarevisedstatutes(irs) establishedandprovidedforlasers.lasersisuesapubliclyavailablefinancialreport thatincludesfinancialstatementsandrequiredsuplementaryinformationfori,asi':rs. Thatreportmaybeobtainedbyv~TilingtoLouisianaStateEmployes'RetiremenlSystem, P.O.Box4213,BatonRouge,Louisiana FundingPolicy-Planmembersarerequiredtocontribute7.5%oftheiranualcovered salmyandthedistrictisrequiredtocontributeatanactuarialydeterminedrate.thecurrentrateis12.0%ofanualcoveredpayrol.thecontributionrequirementsofplanmembersarestablishedbylouisianarevisedstatute1:62.thecontributionrequiremcmsof thedistrictarestablishedunderlouisianarevisedstatutes1:101-1:104.thedistrict's contributionstolasersfortheyearsendingdecember31,196,195and194were $36,926,$37,310and$3,46,respectively,equaltotherequiredcontributionsforeach year. -REIMBURSEDEXPENDITURES SubstantialyalemployesoftheDistrictarepaidbytheLafourcheParishCouncilGeneral FundortheSevententhJudicialDistrictCriminalCourtFund.Fortheyearendcd December31,196,thesetwofimdspaid$301,843inpersonalservicesfortheDistrict. 8

9 (Continued) Exhibit3 Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) i)totalcolumnoncombinedstatements-overview Thetotalcohmonthecombinedstatements-overviewiscaptionedmemorandumonly toindicatethatitispresentedonlytofacilitatefinancialanalysis.datainthiscolumn doesnotpresentfinancialpositionoresultsofoperations,inconformitywithgeneraly aceptedacotmtingprinciples.neitherisuchdatacomparabletoaconsolidation. Interfundeliminationshavenotbenmadeintheagregationofthisdata. Note2-CASHANDINVESTMENTS Louisianastatelawalowsalpoliticalsubdivisionstoinvestexcesfundsinobligationsof lheunitedstates,certificatesofdepositofstateornationalbankshavingtheirpriucipal oficeinlouisianaoranyotherfederalyinsuredinvestment. Statelawalsorequiresthatdepositsofalpoliticalsubdivisionsbefulycolateralizedalal times.aceptablecolateralizationincludesthefd1cinsuranceandthemarketvalueof securitiespurchasedandpledgedtothepoliticalsubdivision.obligationsoftheunited States,theState;ofLouisianandcerlainpoliticalsubdivisionsarealowedasecurityfor deposits.obligationsftu~shedaseclwitymustbeheldbythepoliticalsubdivisionoiwith anunafiliatedbankortrustcompanyibrtheacountofthepoliticalsubdivision. DuringtheyeartheDistrict'sinvestmentsconsistedsolelyofcertificatesofdepos~t.The District'scashandinvestmentsinexcesoftheFDICinsurancearecolateralizedby securitiesheldbyanunafiliatedbankinthenameofthefinancialinstitutionpledgedtothe District. Note3-DUEFROMOTHERGOVERNMENTALUNITS AmountsduefromothergovernmentalunitsatDecember31,196consistedofthe folowing: LafourcheParish: DistrictAtorney ClerkofCourt $2,712 Sherif 2,041 5,580 Total ~0,3

10 (Conthmed) Exhibit3 NoteI-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) e)investments Investmentsarestatedatcost,whichaproximatesmarkeṭ f)generalfixedasets Fixedasetsusedingovernmentalfundtypeoperations(generalfixedasets)are fimds.ttleacountgroupisnotafund.itisconcernedonlywiththemeasmemcl~tof financialposition. acmtedforinfilegeneralfixedasetsacountgroup,ratherthaningove1~mwntal ItisnotinvolvedwiththemeasurementofresultsofoperationṣPublicdomain ("infi'astructure")generalfixedasetsconsistingofcertainimprovementsotherthan buildings,includingroadșbridges,curbsandguterșstretsandsidewalks,&ainagc systemsandlightingsystems,arenotcapitalizedalongwithothergeneralfixedaselṣ Nodepreciationhasbenprovidedongeneralfixedasetṣ Alfixedasetsarevaluedathistoricalcostṣ g)acumulatedvacationandsickleave Employescanearnonedayofvacationorpersonaleaveforeachconsecutivemonth ofemploymentuptoamaximumoftendaysperyeaṛvacationshalbetakenduring thecalendaryearearnedorforfeitedbythemploye.employeswilnotbentitled tocompensationforanusedvacationorpersonaleaveuponterminationofemployment. Employescanearnonedayofsickleaveforeachconsecutivemonthofemployment uptoamaximumoftendaysper5'ear.unusedsickleaw',shalbeacumulatedflora onecalendaryeartothenextuptoamaximumof60daysperyeaṛemployeswilnot bentiledtocompensationfoxunusedsickleaveupontermination. forareasonableperiodtakingintoacounthenedsoftheemploye,ploper fimclioningofthecourtandthepublicinteresṭ Thepresidingjudgemaypermitanemployetotakeaditionalvacationorsickleave h)encumbrances Encumbranceacounting,underwhichpurchaseorders,contractsandothercolumitmentsarerecordedinthefundgeneraledger,isnotutilizedbytheDistricṭ

11 (Continued) Exhibit3 Note1-SUMMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) b)fundacounting(continued) AcountGroup Anacountgroupisusedtoestablishacountingcontrolandacountability,the District'sAcountGroupisasfolows: GeneralFixedAsetsAcountGroup-Thisacountgroupisusedtoacoun! forfixedasetsnotacountedforinproprietaryortrustfunds. c)basisofacounting Basisofacountingrefersto_.w_h_e_~revenuesandexpendituresarerecognizedintile acountsandreportedinthefinmlcialstatements.basisofacountingrelatcstothe lj/~ofthemeasurementsmade,regardlesofthemeasurementfocusaplied. TileGovernmentalFundisacountedforusingfilemodifiedacrualbasisofacounting. Itsrevenuesarerecognizedwhentheybecomemeasurableandavailableasnetcurenl asets.fesandchargesforservicesarerecordedwhenearnedsincetheyare measmableandavailable.interestincomeoninvestmentsisrecordedasrevenuewhen theinvestme:ntshavematuredandtheincomeisavailable.miscelaneousrevenuesare recordedasrevenueswhenreceiw:dincashbythedistrictbecausetheyaregeneraly notmeasurableuntilactualyreceiw;d. Expendituresaregeneralyrecognizedtraderthemodifiedacrualbasisofacountmg whentherelatedfundliabilityisincured. d)operatingbudgetarydata AsrequiredbytheLouisianaRevisedStatus39:1303,theHonorableDistrictJudgcs(the Judges)adoptedabudgetforfileDistrict'sGeneralFund.TheJudges,asalowcdby statelaw,donotobtainpublicpm'ticipationinthebudgetproces.anymuendmcnt involvingthetransferofmoltiesfromonefunctiontoanotherorincreasesin expendituresmustbeaprovedbythejudges.thedistrictamendeditsbudgetonce duringtheyear.albudgetedanlountswhicharenotexpended,orobligatedthrough contracts,lapseatyearend. TheGeneralFundbudgetisadoptedonabasismaterialyconsistentwithgeneraly aceptedacountingprinciples.

12 _STATE SevententhJudicialDistrict-DistrictCourt:Fund Revenues Servicefes: SherifsOfice ClerkofCourt DistrictAtorney Miscelaneous-interest Totalrevenues FortheyearendedDecember31,196 Expenditures Curent: GeneralGovernment: Personalservices: Salariesandrelatedbenefits Supliesandmaterials: Oficesuplies Boksandsubscriptions Otherservicesandcharges: Travel Equipmentmaintenanceandrepair Profesionalfes Insurance Continuinglegaleducation Postage Rentals Telephone Miscelaneous Capitale,xpendilures: Machineryandequipment Totalexpenditures _B~_eL $75,0 25,0 6, ,50 30,0 6,20 18,12 9,0 17,0 3,30 2,60 4,0 1,0 1,195 3,130 2,895 69, (Deficiency)ofRevenuesOverExpenditures(50,932) 63_0 Actual $85,952 25,078 1, ,427 1,135 14,734 6,930 24,64 3,196 2,30 4, ,149 2,527 2, ,341 (36,569) 60,0 ExcesofRevenuesandOtherSources OverExpenditures _$12,068 23,431 FundBalance Beginingofyear Endofyear Senotestofinancialstatements 470,235 $493,6 Exhibit2 Variance Favorable ~Unfavorable) 15,272 (427) (4,935) 3,378 2,070 (7,64) O (202) ,28 _~909) 14,363 (3,0_0) $U~363

13 GOVERNMENTALFUND COMBINEDi SevententhJudicialDistrict-DistrictCourtFund December31,196 Acount GovernmentalGeneral FundType General Fixed Asets (Memorandun Total Only) AsetsCash Investments Duefromothergovernmentalunits $10, ,94 $10,026 Fixedasets 10,3 384,94 Totals 2(; ,174 10,3 $495~393$26L174 $756~47 Liabilities Acountspayableandacruedexpenditures$1,637 $1,637 FundEquityandOtherCredits Investmentingeneralfixedasets Fundbalance-unreserved 493,6 $261, ,17,1 493,6 Totalfundequityandothercredits 493,6 261,174. Totals Senotestofinancialstatements _ 754,84( 5;_495,303$ $756,47

14 BourgeoisBenet TotheHonorableDistrictJudges, SevententhJudicialr)istrict, Thibodaux,Louisiana. JudicialDistrict-DistrictCourtFund(theDistrict),StateofLouisiana,acomponentunilofthe WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheSevententh LafourcheParishCouncil,asofandfortheyem"endedDecember3l,196,aslistedinlhetableof managemeut.ouresponsibilityistoexpresanopiniononthesegeneralptrposefinancialslalcments contents.thesegeneralpurposefinancialstatementsaretheresponsibilityofthel)ishict's basedonouraudit. Weconductedourauditinacordancewithgeneralyaceptedauditingstandaldsand standardsrequirethatweplanandperformtheauditobtainreasonableasurancealmutwbethclthe isuedbythecomptrolergeneraloftheunitedstates.those generalpurposefinancialstatementsarefreofmaterialmistatement./~mauditincludesexamimng, onatestbasis,evidencesuportingtheamomltsandisclosuresinthegeneralpurposefinancial statements.anauditalsoincludesasesingtheacountingprinciplesusedandsignificanteslimales madebymanagement,aswelasevaluatingtheoveralgeneralpurposefinancialstatement presentation.webelievethatourauditprovidesareasonablebasisforouropinion. almaterialrespects,thefinancialpositionofthesevententhjudicialdistrict-districtcourt.tmd Inouropinion,thegeneralproposefinancialstatementsreferedtoabovepresentfairly,in asofdecember3l,196,andtheresultsofitsoperationsfortheyearthenendedinconformitywith generalyaceptedacountingprinciples. Janualy24,197onourconsiderationoftheSevententhJudicialDistrict-DistrictCourtFund's internalcontrolstructureandareportdatedjanumy24,197onitscompliancewithlawsand InacordancewithGovenamen_tA!Ld_ilingStandards,wehavealsoisuedareportdated regulations. CertifiedPublicAcountants Thibodaux,La., January24, WestTunelBlvḍ.Suite430 EO.Box2168 Hou~a.L~ Phone(504) ra~t504;,929~94p FrO.Box6060 NewOrleans,LA HeritagePlaza,Suite80 Phone(~04}fl S04WestSeconclStret Fax(504) PO.Box1205 Thibodaux.LA

15 SevententhJudicialDistrict-DistrictCourtFund December31,196 J)agc INTRODUCTORYSECTION TitlePage TableofContents FINANCIALSECTION IndependentAuditor'sReport Exhibits 1-CombinedBalanceShet-GovernmentalFundTypeandAcountG 2-StatementofRevenueșExpendituresandChangesinFundBalance- roup 3-NotestoFinancialStatements BudgetandActual-GovermnentalFundType-GeneralFund SPECIALREPORTSOFCERTIFIEDI)UBLICACOUNTANTS IndependentAuditor'sReportontheInternalControlStructureBasedonan AuditofGeneralPurposeFinancialStatementsPelformedinAcordance withgovenunentauditingstandards 0 IndependentAuditor'sReportonComplianceBasedonanAuditofGeneral AuditingStandards PurposeFinancialStatementsPerformedinAcordancewithGovernment 2

16 S eventeuthjudi ~ancialreport cial)i~tricṭdistrictcourt uisiana FUnd 196 anderprovisionsofstatelaw,this tedtotheaudited,oreviewed, reportisapublicdocument.a entityandother~pro~t'ic'tep~i3lic copyofthereporth~,sbensubmit- oficials.7hereportisa\,'zdlabl(:,for torand,whereapropriate,athe publicinspection8the[{aton RougeoficeoftheL~.gi~tiveAudi- oficeo!theparishclerkofcourt ~'P.leaseDateL~"'._~,7,~._