TEREBONEPARISHSHERIF HOUMA.LOUISIANA.'

Transcription

1 TEREBONEPARISHSHERIF HOUMA.LOUISIANA.' YearEndedJune FinancialReport

2 TEREBONEPARISHSHERIF HOUMA,LOUISIANA YearEndedJune30,197 TABI.I-OF:CONTF-NTS FINANCIALSECTION ndependentauditor'sreport GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW) Combinedbalanceshet-alfundtypes Statementofrevenues,expenditures,and andacountgroups Notestofinancialstatements changesinfundbalances-budget(gap basis)andactual-generalfund SUPLEMENTALINFORMATION SCHEDULESOF:INDIVIDUALFUNDS GeneralFund: Statementofexpenditures-budget Agencyfunds: (GAPbasis)andactual Combiningbalanceshets Combiningstatementsofchangesinasets SUPELMENTARYFINANCIALREPORTSECTION andliabilities ReportonComplianceandonInternalControlOverFinancial ReportingBasedonanAuditofFinancialStatementsPerformed inacordancewithgovernmentauditinastandards PaRe

3 FINANCIAL.SECTION 1~0

4 ItOUMA,LOUISIANA IJ'rTLEBAYOUBLACK TELEPHONE(504) FAX(504) P.O,BOX Bergeron&Lanaux CLAUDE.BERGERON,CPA CERTIFIEDPUBLICACOUNTANTS APROFESIONALCORPORATION MICHAELD.BERGERON,CPA THOMASJ.LANAUX,CPA NDEPENDEN'I"AUDI-I"OR'SREPOR7 TheHonorableJeryL.Larpenter TereboneParishSherif Houma.Louisiana WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheTereboneParish Sherif,asofJune30,197,andfortheyearthenended.Thesegeneralpurposefir~ancial statementsaretheresponsibilityofthetereboneparishsherif.ouresponsibilityistoexpresan opiniononthesegeneralpurposefinancialstatementsbasedonouraudit. WeconductedourauditinacordancewithgeneralyaceptedsLuditingstandards,.Government Auditin.qStandards,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequire thatweplanandperformtheauditobtainreasonableasuranceaboutwhetherthegeneral purposefinancialstatementsarefreofmaterialmistatement.anauditincludesexamining,onatest basis,evidencesuportingtheamountsandisclosuresinthegeneralpurposefinancialstatements. Anauditalsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadeby management,aswelasevaluatingtheoveralgeneralpurposefinancialstatementpresentationwe believethatourauditprovidesareasonablebasisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inalmaterial respects,thefinancialpositionofthetereboneparishsherif,asofjune30,197,andtheresults ofitsoperationsfortheyearthenended,inconformitywithgeneralyaceptedacountingprinciples Asmorefulydiscusedinote15,theSherif crimescomitedbyasheriffsoficedeputy.it isadefendantinseveralawsuitsinvolvingaleged SherifFsliability,ifany. isnotposibletopredictathistimethextentofthe Inacordancewith"GovernmentAuditingStandards",wehavealso~isuedareportdatedDecember 18,197,onourconsiderationoftheTereboneParishSherifFsinternalcontroloverfinancial reportingandourtestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsand grant.';. AMERICAN1NSTITLrFEOFCERTI,IEI)PUBLICACOUNTANTS-MEMBERSSOCIETYOFLOUISIANACERTIP1EDPUBLICACOUN'I'AN'Is

5 Ourauditwasconductedforthepurposeoforminganopiniononthegeneralpurposeflr~anc~al statementstakenasawhole.theacompanyingfinancialinformationlistedas"suplemer~tal Information"inthetaMeofcontentsispresentedforpurposesofaditionalanalysisandisnota requiredpartofthegeneralpurposefinancialstatementsofthetereboneparishsherifsuch informationhasbensubjectedtotheauditingproceduresapliedintheauditofthegeneralpurp:,se financialstatementsand,inouropinion,isfairlypresentedinalmaterialrespectsinrelationtothe generalpurposefinancialstatementstakenasawhole. December

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7 TEREBONEPARISHSHERIF Hourna,Louisiana StatementofRevenues,Expenditures,andChanges infundbalances-budget(gapbasis)andactual GeneralFund YearEndedJune30,197 Revenues: Advalorerntaxes Salestaxes Intergovernmentalrevenues: Federalgrants StateD.A.R.E.grant Statetrainingrants Staterevenueshadng,net Statesuplementalpay Stategamingrew.mue Localgovernment Fes,charges,andcomisionsforservices Comisionsandcontractservices Civilandcnminalfes Courtatendance Courtawards 'Transpor#ngprisoners Fedingandkepingprisoners Comisarysales Other Miscelaneous: Interest OtherTotalrevenues Expenditures: Cuirent: Publicsafety: Personalservicesand relatedbenefits Operatingservices Operationandmaintenance Debtservice: Principal Interest Capitaloutlay Totalexpenditures Exces(deficiency)ofrevenues overexpenditures Fundbalance: Beginingofyear Endofyear Senotestofinancialstatements Budg_et Actual 2,147, ,50 61,0 6,0 217, ,0 460, ,0 456, ,0 2,20,0 250, ,412,479 5,493,0 1,47, , ,140, ,58 35,596 1, , , , ,932 63O,34 14,624 43,938 32,652 2,238, , , ,368,748 1,42, ,232 28, Variance- Favorable (Unfavorable) (6,27) ,058 (25,404) ,787 24,647 (26,242) (164,068) 173,834 (376) 43,938 (2,348) 38,051 ~5~) (5,785) ,252 35,31 ~5,767; (4,232) (1,363) (109,0t"1)_ (8!.o~. 80,056 39,89 259, $1,726,074

8 TEREBONEPARISHSHERIF Hourna.Louisiana NotestoFinancialStatements SumaryofSianificantAcountin(lPolicies TheTereboneParishSherif(Sherif)servesafouryeartermasthechiefexecutiveoflJcer forthelawenforcementdistrictandex-oficiotaxcolectoroftheparishasprovidedbyadicle V,Section27eftheLouisianaConstilutionof1974.TheSherifadministerstheparishjail systemandexercisesdutiesrequiredbytheparishcourtsystem,suchasprovidingbateifs, executingordersofthecourtandservingsubpoenas. Asthechieflawenforcementoficeroftheparish,theSherifisresponsibleforenforcingstate andlocalaws,ordinances,etcetera,withintheteritorialboundariesoftheparish.thesherif providesprotectiontotheresidentsoftheparishthroughon-sitepatrols,investigations,and servestheresidentsoftheparishthroughthestablishmentofneighborhodwatchprograms andanti-drugabuseprograms.inadition,thesherif,whenrequested,providesasistanceto otherlawenforcementagencieswithintheparish. Asthex-oficiotaxcolectoroftheparish,theSherifisresponsibleforcolectingand distributingadvalerempropertytaxes,parishocupationalicenses,staterevenuesharing funds,sportsmen'slicenses,andfines,costsandbondforfeituresimposedbythedistrictcojd TheacountingandreportingpolicieseftheSherifconformtogeneralyaceptedacountng principlesasaplicabletogovernments.suchacountingandreportingproceduresalso conformtotherequirementsoftheindustryauditguide,auditsofstateand GovernmentalUnits. Thefolowingisasumaryofcertainsignificantacountingpolicies FinancialReportineEntity Ferfinancialreportingpurposes,theSherifincludesalfunds,acountgroups,and activities,thatarecontroledbythesherifasanindependentlyelectedparishoficqal Asanindependentlyelectedparishoficial,theSherifisolelyresponsibleforthe operationsofhisofice,whichincludethehiringandretentionofemployes,authority overbudgeting,responsibilityfordeficits,andthereceiptandisbursementofunds. OtherthancertainoperatingexpendituresoftheSherif'soficethatarepaidorprowded bytheparishconsolidatedgovernmentasrequiredbylouisianalaw,thesherifis financialyindependent.acordingly,thesherifisaseparategovernmentalreporling entity.certainunitsoflocalgovernment,overwhichthesherifexercisesnoversight responsibility,suchastheparishconsolidatedgovernrnent,parishscholboard,other independentlyelectedparishoficials,andmunicipalitieswithintheparish,arexcluded fromtheacompanyingfinancialstatements.theseunitsofgovernmentare consideredseparatereportingentitiesandisuefinancialstatementseparatefrom thoseoftheparishsherif. 1-5

9 TEREBONEPARISHSHERIF NotestoFinancialStatements,Continued Houma.Louisiana b)fundt\countin,q TheacountsoftheSherifareorganizedonthebasisofundsandacountgroups, eachofwhichisconsideredaseparateacountingentity.theoperationsofeachfund areacountedforwithaseparatesetofself-balancingacountsthatcompriseits asets,liabilities,fundequity,revenues,andexpenditures.revenuesareacounted forintheseindividualfundsbaseduponthepurposeforwhichtheyaretobespentand themeansbywhichspendingactivitiesarecontrole0.lhefundspresentedinthe financialstatementsaredescribedasfolows: GeneralFund TheGeneralFund,asprovidedbyLouisianaRevisedStatute3:142,istheprincipal fundofthesherif'soficeandacountsfortheoperation.,;ofthesherif'sofice.ihe Sherifsprimarysourcesofrevenueareanadvaloremtaxandsalestaxleviedbythe lawenforcementdistrict.othersourcesofrevenueincludestaterevenuesharing,state suplementalpayfordeputies,civilandcriminalfes,andfesforcourtatendanceand maintenanceofprisoners.generaloperatingexpendituresarepaidfromthisfund. AgencyFunds Theagencyfundsareusedasdepositoriesforcivilsuits,cashbonds,taxesandtes. Disbursementsfromthesefundsaremadetovariousparishagencies,litigantsinsuits, orothers,inthemanerprescribedbylaw.theagencyfundsarecustodialinature (asetsequaliabilities)andonotinvolvemeasurementofresultsofoperations. c) GeneralFixedAsetsandGeneralLona-IermObliations Fixedasetsusedingovernmentalfundtypeoperations(generalfixedasets)are acountedforinthegeneralfixedasetsacountgroup,ratherthaninthegeneral Fund.Generalfixedasetsprovidedbytheparishconsolidatedgovernmentarenot recordedwithinthesherif'sgeneralfixedasetsacountgroup.nodepreciationhas benprovidedongeneralfixedasets. Alpurchasedfixedasetsarestatedathistoricalcostorestimatedhistoricalcostif actualhistoricalcostisnotavailable.donatedfixedasetsarestatedatheirestimated fairmarketvalueonthedatedonated.automobilesawardedtothetereboneparish Sherif'soficebycourtawardarecariedinfixedasetsatheirfairmarketvalue Donatedorawardedamountsareimaterialinrelationtototalfixedasets. Long4ermobligationsexpectedtobefinancedfromgovernmentalfundsareacounted forinthegeneralong-termobligationsacountgroup,notinthegeneralfund. 1-6

10 TEREBONEPARISHSHERIF NotestoFinancialStatements.Continued Houma.Louisiana OtherFinancingSources Generalfixedasetsacquiredthroughcapitaleaseagrementsarerecognizedas otherfinancingsourcesandcapitaloutlayexpendituresathetimeofacquisitionalso, procedsfromlong-termloansarerecognizedasotherfinancingsourceswhen received. e) BudaetandBudaetarvAcountina TheSherifolowstheseproceduresinestablishingthebudgetarydatareflectedinthe generalpurposefinancialstatements: Thechiefadministrativedeputypreparesaproposedbudgetandsubm,tsJto tilesheriforthefiscalyearnolaterthanfiftenclayspriortothebeginin9of eachfiscalyear. 2Asurnmaryoftheproposedbudgetispublishedandthepublicisnotifiedthalthe proposedbudgetisavailableforpublicinspection.athesametime,apublic hearingiscaled. Apublichearingisheldontheproposedbudgetatleastendaysafter publicationofthecalforahearing. 4Aftertheholdingofthepublichearingandcompletionofalactionecesaryto finalizeandimplementhebudget,thebudget:islegalyadoptedpriortothe comencementofthefiscalyearforwhichthebudgetisbeingadopted. 5 6 Albudgetaryapropriationslapseathendofeachfiscalyear Thebudgetisadoptedonabasisconsistentwithgeneralyaceptedacounting principles(gap).budgetedamountsincludedintheacompanyingfiqancial statementsareasoriginalyadoptedorasfinalyamendedbythesherif. Interest-.bearingdepositsarestatedatcost,whichaproxirnatesmarket. nterest-bearinadeosits 1-8

11 TEREBONEPARISHSHERIF Houma.Louisiana NotestoFinancialStatements,Continued g)inventory_ InventoryoftheSherifsGeneralFundconsistsofodpurchasedbytheSherifand comoditiesgrantedbythe/.ouisianadepartmentofagricultureandforestry.1he comeditiesarerecordedasrevenueswhenreceived;however,alinventoryitemsare recordedasexpenseswhenconsumed.alpurchasedinventoryitemsarevaluedat thelowerofcost(first-in,first-out)ormarket,andcomoditiesareasignedvalues basedoninformationprovidedbytheunitedstatesdepartmentofagricultureand Forestry. VacationandSickLeave AlemployesoftheSherifsofice,withoveroneyearofservice,earnfivedaysofsick leave.oficemployesearn10daysofvacationleaw~eachyear;alotheremployes earn14daysofvacationleaveachyear. Vacationandsickleavecanotbeacumulatedandmustbeusedintheyearearned Paymentisnotmadeforunusedleaveuponretirementorterminationofemployment. AnyliabilitytheSherifmighthaveinthisregardatJune30,197isconsidered imaterial;therefore,noliabilityhasbenrecordedintheacounts. Elcumbrances Encumbranceacounting,underwhichpurchaseorders,contracts,andother comitmentsforthexpenditureofmoniesarerecordedinordertoreservethatporlion oftheaplicableapropriation,isnotemployedbythesherifasanextensionofo~real budgetaryintegrationinthefunds. TotalColumnsonCombinedStatements-Overview TotalcolumnsontheCombinedStatements-OverviewarecaptionedMemoranoum Onlytoindicatethatheyarepresentedonlytofacilitatefinancialanalysis.Datain thesecolumnsdonotpresentfinancialposition,resultsofoperations,orchangesin financialpositioninconformitywithgeneralyaceptedacountingprinciples.neitheris suchdatacomparabletoaconsolidation.interfundeliminationshavenotbenmadein theagregationofthisdata. Reservesrepresenthoseportionsofundequitynotapropriableforexpendituresor legalysegregatedforaspecificuse. 1-9

12 inaholdingercustodialbankthatismutualyaceptabletobothparties.depositbalar~ces (bankbalances)atjune30,197,aresecuredasfolows: Bankbalances $2,34,769 Federaldepositinsurance Pledgedsecurities(categories3) $519, Totalsecuredeposits $5,179,547 Excesofsecuredepositsoverbankbalances $2,834,78 PledgedsecuritiesinCategory3includeuninsuredorunregisteredinvestmentsforwhichfi~e securitiesareheldbythebrokerordealer,orbyitstrustdepartmentoragent,butnotinthe Sherif'sname.Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category 3),LouisianaRevisedStatute39:129in-lposesastatutoryrequirementonthecustodialbank toadvertiseandselthepledgedsecuritieswithin10daysofbeingnotifiedbythesherifthat thefiscalagenthasfailedtopaydepositedfundsupondemand. 1-10

13 TEREBONEPARISHSHERIF NotestoFinancialStatements.Continu~ed Hourna.Louisiana 3)AdValoremTaxes TheSherifisthex-oficiotaxcolectoroftheparishandisresponsibleforthecolectionand distributionofadvalorempropertytaxes.advaloremtaxes~tachasanenforceablelienon propertyasofjanuary1,ofeachyear."1axesareleviedbytheparishconsolidated governmentinjuneandareactualybiledtothetaxpayersbythesherifinoctoberbiled taxesareduebydecember31,becomingdelinquentonjanuary1ofthefolowingcalendar year.thetaxesarebasedonasesedvaluesdeterminedbythetaxasesorof TereboneParishConsolidatedGovernmentandarecolectedbytheSherif.Thetaxesare remitedtotheapropriatetaxingbodiesnetofdeductionsforasesor'scompensationand pensionfundcontributions. Advaloremtaxesarebudgetedandrecordedintheyearleviedandbiled.Fortheyearended June30,197,lawenforcementaxesaplicabletotheSherif'sGeneralFund,wereleviedat therateof7.58milsonpropertywithasesedvaluationstotaling$284,627,20. Totalawenforcementaxeslevieduring197were$2,157,475 DueFromOtherGovernmentalUnits AmountsreceivableatJune30,197,c,onsistofthefolowing Genera Fund Salestaxes Maintenanceofprisoners S285,68 Grantsreceivable 213,40 Advaloremtaxes 12,187 Comisionsonvideopoker Suplementalpay 46,814 2,606 Courtatendance,civilandcriminalfes 34,750 Other 70,163 $68,

14 TEREBONEPARISHSHERIF Hourna.I.ouisiana NotestoFinancialStatements,Continued ChanaesinGeneralFixedAsets Asumaryofchangesingeneralfixedasets(vehicles,ofie'efurnitureandequil:~ment) folows: BalanceatJune30 Aditions: 196 Purchases $ BalanceatJune30 Reductions Courtawards 35, (251,792) 9,50,$ PensionPlans SubstantialyalemployesoftheSherif'soficearemembersoftheSherif'sPensionand ReliefFund("System"),acostsharing,multiple-employerpublicemployeretirementsystem (PERS),controledandadministeredbyaseparateboardoftrustes. PlanDescription.TheSystemprovidesretirementbenefitsaswelasdisabilityandsurv,vor benefits.twelveyearsofservicecreditisrequiredtobecomew.~stedforetirementbenefits andtenyearstobecomevestedfordisabilitybenefitsforanon-servicerelatedisabihty Therearenoservicerequirementsforservicerelatedisabilityorsurvivorbenefits.Benefits areestablishedandamendedbystatestatute.thesystemisuesapubliclyavailable financialrepoithatincludesfinancialstatementsandrequiredsuplementaryinformationtot thesystem.-ihatreportmaybeobtainedbywritingtothesherif's'pensionandrelieffund, PostOficeBox3163,Monroe,Louisiana ,orbycaling(318) FundingPolicy.Planmembersarerequiredtocontributeapercentageoftheiranualcove,ed salarytothesystem.thesherifisrequiredtocontributeatanactuarialydeterminedrate MembercontributionsandemployercontributionsfortheSystemarestablishedbystatelaw andratesarestablishedbythepublicretirementsystems'actuarialcomite]r~e Sherif'semployercontributionforthe:System,asprovidedbystatelaw,isfundedthrough anualapropriations,bydeductionsfromlocaladvaloremtaxes,andbyremitancesfromt'~e Sherif. 1-12

15 TEREBONEPARISHSHERIF NotestoFinancialSlatements,Continued Houma.Louisiana ContributionsrequiredandmadetotheSystemwereasfolows endedjune30, Fiscalyear Membercontribution% Employercontribution% 8.70% Membercontribution$ Employercontribution$ $390,23 6.0% $275,407 $392, % 6.0% $274,65 $295,63 7.0% 5.0% $21,268 DeferedComensationPlan EmployesoftheTereboneParishSherifmayparticipateinadeferedcompensationpJan adoptedundertheprovisionsofinternalrevenuecodesection457(deferedcompensat,on PlanswithRespectoServiceforStateandLocalGovernments).ThePlanisacounteoforin anagencyfund. ThedeferedcompensationplanisavailabletoalemployesoflheSherif.Undertheplan, employesmayelectodeferaportionoftheirsalariesandavoidpayingtaxesonthedetered portionuntilthewithdrawaldate.thedeferedcompensationamountisnotavailablefor withdrawalbyemployesuntiltermination,retirement,death,oranunforeseablemergency ThePlanisponsoredbytheNationalAsociationofCountiesandisadministeredbyan unrelatedthirdpartyadministrator,thepublicemployesbenefitsservicescorporation (PEBSCO).UnderthetermsofanIRCSection457deferedcompensationplan,aldefered compensationandincomeatributable:totheinvestmentofthedeferedcompensat~en amountsheldbypebscq,untilpaidormadeavailabletothemployesorbeneficiaries,are thepropertyofthesherifsubjectonlytotheclaimsofthesherif'sgeneralcreditors.in adition,theparticipantsintheplanhaverightsequaltothoseofthegeneralcreditorsofthe Sherif,andeachparticipant'srightsarequaltohisorhershareofthefairmarketvalueofthe planasets.the;sherifbelievesthatitisunlikelythatplanasetswilbenededtosatisfy claimsofgeneralcreditorsthatmightarise.the:planhadinvestmentswithamarketvalueof $173,638atJune30,

16 TEREBONEPARISHSHERIF NotestoFinancialStatements.Contin~ed Houma.Louisiana Chan~esinAQencvFundBalances Asumaryofchangesinagencyfundbalancesduetotaxingbodiesandothersandueto prisonersfolows: Sherif's Fund Colector Tax andfines Bond BalancesatJune30,196$36,948$31,03$176,38 Depo_si!_ Inmate Aditions Reductions (1,3~_~0.,46_4)_.(30,527,490)_.(1,02,564) 1,412,78430,692,54 1,085,961 BalancesatJune30,197$89,268$476,057$ (cont.) Comunity Service BalancesatJune Aditions BalancesatJune30 Reductions ,546 $ Narcotic Seizure Acount Compensation Defered Tota 15, $2.201 (39.,2._4) 274 $150, $173,638 (18,018) 41,641 $72,021 $ (3,373,529~ 3,702,752 Thefolowingi,~asumaryoflong-termobligationtransactionsduringtheyear han.qesingenerallon(~-termoblieations Long-termobligationspayableatJune30,196 Aditions Long-termobligationspayableatJune30,197 Reductions $9,924 $ ,0 (4,232) OnDecember8,197țheSherifisuedCertificatesofIndebtednesintheamountof $1,50,0forthepurposeofacquiringequipmentandmakingcapitalimprovementṣ1he CertificateswilmatureoverafiveyearperiodendingDecember1,202andbearinterestat 4.73%,payablesemi-anualy.TheCertificatesaresecuredbythegeneralrevenuesofthe Sherif. 1-14

17 lo) TEREBONEPARISHSHERIF Houma.Louisiana NotestoFinancialStatements,Continued RiskManaernentandSelf-InsuranceProclram TheSherif'sOficeisexposedtovariousrisksoflosesrelatedtogeneraliability,auto liability,propertyandgrouphealthbenefits.fortheyearendingjune30,197,theserisksare managedasfolows: TheSherifsOficeisinsuredforgeneraliabilityclaimsbyparticipationintheLouisiana Sherif'sRiskManagementProgram(aself-insurancefund).Historicaly,claimsfiledagainst theprogramhavenotexcededthecoverageaforded. TheSherif'sOficeisinsuredforautomobileliability,comprehensive,andcolisioncoverages throughthelouisianasherif'sautomobileriskprogram(aself-insurancefund) Historicaly,claimsfiledagainstheProgramhavenotexcededthelevelofcoverageaforded Otherealandpersonalpropertyisinsuredthroughcoveragefromcomercialinsura'~ce companies. TheTereboneParishSherif'sOficeGroupHealthPlanwasestablishedbytheSherif duringthejune,196fiscalyear.thepartialyself-insuredplanwasestablishedtoprov,de groupmedicalindemnitycoveragetoqualifyingemployesandretiresofthesherif'sofl:'e Gilsbar,Inc.isthebenefitservicesmanagerandisresponsibleforadministeringandclaims procesing.p,esourcestopayclaimsarederivedfromemployerandemployecontributior~s Monthlycontributions,basedonaconservativestimateofclaimstobepaid,aredeposited intoaseparatecashacountoinsurefundswilbeavailabletopayclaimsastheyarefle.d Acordingly,$60,845inthisacountisincludedincashatJune30,197.Aresewefor outstandingclaimsof$60,845hasalsobenestablishedunderthegeneralfundatjune30, 197.Liabilitiesarelimitedbythepurchaseofcomercialinsurancecoveringspecificlaims inexcesof$50,0andagregateclaimsinexcesofaproximately$650,0.ananalysis ofclaimsactivitiesforthecurentyearandprioryearfolows: (InThousands)_ Year[-nded June30,196 June Begining Liability $ CurentYear Claimsand Changesin Estimates $ 14$ ActualClairn Payments 27$ 589$ 1-15 Ending Liability "163$ 642$ 14 61

18 TEREBONEPARISHSHERIF NotestoFinancialStatements.Continued Houma.Louisiana 1) PostretirementHealthCareandLifeInsuranceBenefits TheSherifprovidescertaincontinuinghealthcareandlifeinsurancebenefitsforitsretired employes.substantialyalofthesherif'semployesbecomeligibleforthosebenefitsif theyreachnormalretirementagewhileworkingforthesherif.thosebenefitsforetiresand similarbenefitsforactivemployesareprovidedthroughaninsurancecompanyandthe TereboneParishSherif'sOficeGroupHealthPlanwhosemonthlypremiumsarepaidjointly bythemployeandthesherif.thesherif'scostsofprovidin9retirehealthcareandhie insurancebenefitsarerecognizedasexpenditureswhenthemonthlypremiumsarepaidfor theyearendedjune30,197,thecostsofretirebenefitstotaled$6,65.therewere nineteneligibleparticipantsatyearendreceivingbenefits. 12) SalesTaxRevenues ThecitizensofTereboneParishaprovedaone-quarterpercentsalestaxonSeptember26, 1986tobeusedforoperationsoftheSherif.Salestaxrevenuecolectedwas$3,357,740for theyearendedjune30,197. OnJuly19,197,thecitizensofrereboneParishaprovedanaditionalone-quarter percentsalestax,efectiveoctober1,197,tobeusedforlawenforcement. 13)Operatin.qLeas_e_s TheSherifleasesbuildings,landandequipmentunderoperatingleasesexpiringinvar,ous yearsthrough20.duringtheyearendedjune30,197,rentalexpensesunderal operatingleasestotaled$5,618.certainoperatingleasesprovideforenewaloptionsfor periodsofouryearsatheirfairentalvalueathetimeoftherenewal.inthenormalcourseof busines,operatingleasesaregeneralyrenewedoreplacedbyotherleases. Minimumfuturerentalpaymentsundernon-cancelableopen~tingleaseshavingremaining termsinexcesofoneyearasofjune30,197foreachofthenexthreyearsand~nthe agregatefolk)w: YearEnded June Amount Totalminimumfuturerentalpayments

19 TEREBONEPARISHSHERIF Hourna.Louisiana NotestoFinancialStatements.Continued 14) AnticiDationCertificates OnSeptember5,197,theTereboneParishSherifborowed$1,20,0inantic,pabon certificatesfromthebankone,louisiana,nationalasociation.thecertificatesbearinterest atherateof4.75%andmaturenolaterthanmarch3,198.thesherifsgeneralfund revenueforthefiscalyearendingjune30,198waspledged1osecurepaymentofthisdebt 15) LitiationandClaims AtJune30,197,theSherifisinvolvedinseveralawsuitsclaimingdamages.Someofthese suitsareforsubstantialamounts.thesherifplanstovigorouslyoposethesesuitsandoes notbelievetheirultimatedispositionwilmaterialyafectheacompanyingeneralpurpose financialstatements,exceptasfolows: ThedistrictcourtrenderedajudgmentagainstheSherifintheamountof$103,0asaresult ofalawsuitfiledbyaformersherif'soficedeputy.thelawsuitaskedforeimbursementof legalfesincuredbytheformerdeputyindefendinghimselfromcriminalcharges-the Sherifdoesnothaveinsurancecoverageforthisclaim.Acordingly,$103,0isrecordedas aliabilityinthegenerallong-termdebtacountgroup.anexpensewilberecordedinthe GeneralFundintheyearinwhichfundsareapropriatedtopaythisjudgment. SeveralclaimsresultingfromanincidentinwhichadeputyalegedlyenteredaHoumabaqk, shotandkileclabankemployeandheldseveralothershostagearealsopendingagainsthe Sherif.Anotherclaiminvolvesanincidentinwhichthesamedeputywasconvictedofrape OutsidecounseladvisedtheSherifsOficethatitistoearlytorenderanopinionastothe probableoutcome,ortheextentofdamagesthatmightresultfromtheseincidences Acordingly,noprovisionforloseshasbenrecordedinthegeneralpurposef~nan:-ial statements.thesherifsoficeisinsuredthroughthelouisianasherifsriskmanagement Programasdiscusedatnote

20 SUPLEMIENTAL.INFORMATION 2-0

21 2-1

22 SUPLEMENTALINFORMATION TEREBONEPARISHSHERIF Houma,Louisiana GeneralFund StatementofExpenditures-Budget(GAP~asis)andActa YearEndedJune Curent: Publicsafety: Personalservicesandrelatedbenefits Sherifsalary Deputiesalaries Pensionandpayroltaxes Travelandtraining Tola$personalservices andrelatedbenefits Operatingservices: Hospitalizationinsurance Autoandvehicleinsurance Otherliabilityinsurance Totaloperatingservices Operationsandrnaintenance: Autofuelandoil Autoandvehiclemaintenance Deputyuniforms,suplies,etc. O 1icesuplies,andexpenses Computerexpense Telephone Radio Prisonerfedingandmaintenance Prisonertransport Jailoperations Otherprofesionalfes Criminalinvestigationexpense Leases Comisaryexpenditures OtherTotaloperationsandmaintenance Debtservice Principal InterestTotaldebts~rvice Capitaloutlay: Autosandvehicles Radio Deputyequipment Ofic.equipment Computer Marinedivision Totalcapitaloutlay Totalexpenditures E~ud~let Actua 71,50 5,025,0 364,0 32,50 71,50 4,89, ,803 35,232 Variance Favorable (Ur,~vorabL~ O0 500go50 313,0 182,0 95,0 198,0 30,0 68,0 24,0 50,0 7,0 856,0 135,250 85,0 14,0 240, ,93 26,93 15,0 20,0 16,0 12,0 3, ,0 10,32, , , , ;!76,71 21,417 87, ,39 30,0 71,789 28, ,573 6,463 ~61, ,17 51,476 63,237 2, , ,631,82 25, ,29 29,417) 7,484 18,30) (5,789) (4,347) (31,573) 537 (5,240) 7,13 3,524 (49,237) 17,807 (45,767). (4,232) ~3~2J (5.5~ 169,159 19,645 1,52 12,142 2, ~5.01 $10,3,;!3 (14, (95,52( /to9,olt)

23 SUPLEMENTALINFORMATION FIDUCIARYFUNDTYPE-AGENCYFUNDS TEREBONFPARISHSHERIF,June SherifsFund ToacountforfundsheldinconectionwithcivilsuitșSherifsalesandgarnishmentsandpayment ofthesecolectionstothesherifsgeneralfundandotherecipientsinacordancewithaplicable laws. TaxColectorFund ArticleV,Section27oftheLouisianaConstitutionof1974,providesthatheSherifwilserveasthe colectorofstateandparishtaxesandfes.thetaxcolectorfundisusedtocolectandistribute thesetaxesandfestotheapropriatetaxingbodieṣ BondsandFinesFund Toacountforthecolectionofbonds,fines,andcostsandpaymentofthesecolectionstothe SherifsGeneralFundandotherecipientsinacordancewithaplicablelaws. nmatedepositfund ComunityServiceF:und TheComunityServiceFund,createdonSepternber15,1986,acountsforcourtasesedfes colectedfromindividualsonprobation.thesefesareusedtodefraythecostsofprobation supervisionandarepaidtothesherifsgeneralfundandthecityofhoumạ NarcoticSeizureAcount ToacountforMoinesobtaineduringdrugoperationsandaresḷDispositionofthemoneyis determinedbycourtorder. 2-3

24 2-4

25

26 t~

27 SUPLEMENTARYFINANCIALREPORT

28 HOUMA,LOUISIANA LITLEBAYOUBI~.CK FAX(504) P.O.BOX Bergeron&Lanaux CERTIFIEDPUBLICACOUNTANTS- APROFESIONALCORPORATION MICHAELD.BERGERON,CPA CLAUDE.BERGERON,C}'A THOMASJ.LAHAUX,CPA REPORTINGBASEDONANAUDITOFINANCIALSTATEME!NTSPERFORMED REPORTONCOMPLIANCEANt3ONINTERNALCONTROLOVERFINANCIAL INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS TheHonorableJeryL.Larpenter TereboneParishSherif Houma.Louisiana WehaveauditedthefinancialstatementsoftheTereboneParishSherifasofandfortheyear endedjune30,197,andhaveisuedoureporthereondateddecember18,197.weconducted ourauditinacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditing_~_standards,isuedbythecomptrolergeneralof theunitedstates. Compliance AspartofobtainingreasonableasuranceaboutwhethertheTereborlneParishSherifsfinancial statementsarefreofmaterialmistatement,weperformedtestsofitscompliancewithcertain provisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirect andmaterialefectonthedeterminationofinancialstatementamounts.however,providingan opiniononcompliancewiththoseprovisionswasnotanobjectiveofourauditand,acordingly,wedo note>'presuchanopinion,theresultsofourtestsdisclosednoinstancesofnoncompliancethat arerequiredtobereportedundergovernmentauditi~lṣs'~andards nternalcontroloverfinancialreortina Inplaningandperformingouraudit,weconsideredtheTereboneParishSherif'sinternalcontrol overfinancialreportinginordertodetermineourauditingproceduresforthepurposeofexpresing ouropiniononthefinancialstatementsandnotoprovideasuranceontheinternalcontrolover financialreporting.ourconsiderationoftheinternalcontroloverfinancialreportingwouldnot necesarilydisclosealmatersintheinternalcontroloverfinancialreportingthatmightbematerial weakrleses.amaterialweaknesisaconditioninwhichthedesignoroperationofoneormoreof theinlernalcontrolcornponentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsin amountsthatwouldbematerialinrelationtothefinancialstatementsbeingauditedmayocurandnot bedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned functions.wenotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperation thatweconsidertobematerialweakneses. AMERICANINSTITLrI'EOFCERTI"IEDPUBLICACOUNrI'ANTS-.-MEMBL~IgS-SOCIETYOFLOUISIANACERTIHEDPUBLICACOLIN]AN'IS 3-1

29 Thisreportisintendeclfor'theinformationofmanagement.However,thisreportisamaterofpublic recorclanditsdistributionisnotlimited. December