ReleaseDateJ22.fiL'~'~

Transcription

1 CONCORDIAPARISHCLERKOFCOURT AsofandfortheYearEndedJune30,203 GeneralPurposeFinancialStatements WithSuplementalInformationSchedules WithIndependentAuditors'Report Underprovisionsofstatelaw,thisreportisapublic document.acopyofthereporthasbensubmitedto thentityandotherapropriatepublicoficialsthe reportisavailableforpublicinspectionathebaton RougeoficeoftheLegislativeAuditorandwhere apropriate,atheoficeoftheparishclerkofcourt. ReleaseDateJ22.fiL'~'~

2 CONCORDIAPARISHCLERKOFCOURT YEARENDEDJUNE30,202 SECTION1-GENERALPLrR/~SEF/NANC/ALSTATEMENTS PAGE INDEPENDENTAUDITORS'REPORT 123 CombinedBalanceShet-AlFundTypesandAcountGroups StatementofRevenues,ExpendituresandChangesinFundBalances StatementofRevenues,ExpendituresandChangesinFundBalances- AlGovernmentalFundTypes NotestotheFinancialStatements Budget(GAPbasis)andActual-GeneralandDebtServiceFundTypes SECTIONH-SUPLEMENTALINFORMATIONSCHEDULES GeneralSalaryFund StatementofRevenues,ExpendituresandChangesinFundBalance- BalanceShet StatementofExpendituresComparedtoBudget BudgetandActual AgencyFund CombiningBalanceShet AdvancedDepositFund-BalanceShet AdvancedDepositFund-ScheduleofChangesinDeposits RegistryofCourtFund-BalanceShet SECTIONIH-COMPLIANCEANDINTERNALCONTROL RegistryofCourtFund-ScheduleofChangesinDepositBalances REPORTONCOMPLIANCEANDONINTERNALCONTROLOVER FINANCIALREPORTINGBASEDONANAUDITOFINANCIAL"

3 CONCORDIAPARISHCLERKOFCOURT YEARENDEDJUNE30,202 TABLEOFCONTENTS SECTIONIV-SCHEDULEOFINDINGSANDQUESTIONEDCOSTS 25 ScheduleofFindingsandQuestionedCosts 26 SumaryofPriorAuditFindings 27

4 SECTIONI-GENERALPURPOSEFINANCIALSTATEMENTS 1-

5 SWITZER,HOPKINS&MANGE CertifiedPublicAcountants DENISR.SWITZER,CPA FERIDAY,LOUISIANA7134 POSTOFICEBOX478 ILMYLESHOPIQ~qS,CPA SUSANLMANGE,CPA 1840NORTHE.E.WALACEBLVD. JOHNM_JONES,CTA INDEPENDENTAUDITORS'REPORT OFICESINATCHEZ,MISISIPI FERIDAY,LOUISLANA7134 TELEPHONE(318)757-~0 FAX(601) TheHonorableClydeR.Weber,Jr. ConcordiaParishClerkofCourt Vidalia,Louisiana Wehaveauditedtheacompanyingeneral-purposefinancialstatementsoftheConcordiaParishClerkof Court,Vidalia,LouisianasofandfortheyearendedJune30,203,aslistedinthetableofcontents.These general-purposefinancialstatementsaretheresponsibilityoftheconcordiaparishclerkofcourt,vidalia, Lonisiana'smanagement.Ouresponsibilityistoexpresanopiniononthesegeneral-purposefinancial statementsbasedonouraudit. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnitedStatesof America.Thosestandardsrequirethatweplanandperformtheauditobtainreasonableasuranceabout whetherthefinancialstatementsarefreofmaterialmistatement.anauditincludesexamining,onatest basis,evidencesuportingtheamountsandisclosuresinthefinancialstatements.anauditalsoincludes asesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralfinancialstatementpresentations.webelievethatourauditprovidesareasonable Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inalmaterial basisforouropinion. 203,andtheresultsofitsoperationsfortheyearthenendedinconformitywithacountingprinciples generalyaceptedintheunitedstatesofamerica. respectsthefinancialpositionoftheconeordiaparishclerkofcourt,vidalia,louisiana,asofjune30, Ourauditwasmadeforthepurposeoforminganopiniononthegeneral-purposefinancialstatements takenasawhole.thesuplementalinformationscheduleslistedinthetableofcontentsarepresentedfor thepurposeofaditionalanalysisandarenotarequiredpartofthegeneral-purposefinancialstatementsof theconcordiaparishclerkofcourt,vidalia,louisiana.suchinformationhasbensubjectedtothe auditingproceduresapliedinthexaminationofthegeneralpurposefinancialstatementsand,inour opinion,isfairlystatedinalmaterialrespectsinrelationtothegeneralpurposefinancialstatementstaken asawhole. InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedDecember15,203 onourconsiderationoftheconcordiaparishclerkofcourt'sinternalcontrolstructureandonits compliancewithlawsandregulations,contractsandgrants.thatreportisanintegralpartofanaudit performedinacordancewithgovernmentauditingstandards,andshouldbereadinconjunctionwiththis reportinconsideringtheresultsofouraudit. Feriday,Louisiana December15,203-2-

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7 A CONCORDIAPARISHCLERKOFCOURT WithComparativeTotalsforJune30,202 YEARENDEDJUNE30,203 -ALGOVERNMENTAL Revenues: General Civilsuitsandsucesions Criminalfes Firingsandrecordings $214,165 Salary Generalrevenue Electionfes 287,720 24,708 $ Service Debt (MemorandumOnly) Totals $214,165$ 20_.~3 20_~2 Totalrevenues 548,237 21, ,720 24,708 21, ,372 25,045 32,564 29,78140 Expenditures: Generalgovernment Capitaloutlay Debtservice- 523,797 Principalretirement 1, ,797 gnterest 18,137 1,750 Excesofrevenues(under)expenditures Totalexpenditures 1,80 19, ,484 18,137 1,80 523,475 5,34 18,87 2~873 50~569 Otherfinancingsources(uses): Excesofrevenuesandothersources Operatingtransfersin(out) (19,937) 19~937 Fundbalances,begining over(under)expendituresandotheruses 2,753 Fundbalances,ending 36, ,753 37,152 (767) $ $39,138$36,385 Theacompanyingnotesareanintegralpartofthistatement. -4-

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9 ASOFANDFORTHEYEARENDEDJUNE30,203 NOTESTOTHEFINANCIALSTATEMENTS CONCORDIAPARISHCLERKOFCOURT AsprovidedbyArticleV,Section28oftheLouisianaConstitutionof1974,theClerkofCourtservesasthe ex-ofieionotarypublic;therecorderofconveyance,mortgagesandotheracts;andhasotherdutiesand powersprovidedbylaw.theclerkofcourtiselectedforafour-yearterm. 1. A.BASISOFPRESENTATION LI TheacompanyingfinancialstatementsoftheConcordiaParishClerkofCourthavebenpreparedin conformitywithgeneralyaceptedacountingprinciples(gap)asapliedtogovernmentalunits.the GovernmentalAcountingStandardsBoard(GASB)istheaceptedstandard-setingbodyfor establishingovernmentalacountingandfinancialreportingprinciples. B.REPORTINGENTITY Section210oftheGASBCodificationofGovernmentalAcountingandFinancialReportingStandards (GASBCodification)establishedcriteriafordeterminingthegovernmentalreportingentityand componentunitsthatbeincludedwithinthereportingentity.forfinancialreportingpurposes,in conformancewithgasbcodificationsection210,theclerkofcourtincludesalfunds,acount groups,activities,etcetera,thatarecontroledbytheclerkofcourtasanindependently-electedparish oficial.asanindependently-electedparishoficial,theclerkofcourtisolelyresponsibleforthe operationsofhisofice,whichincludethehiringandretentionofemployes,authorityoverbudgeting, responsibilityfordeficits,andthereceiptandisbursementofunds.otherthancertainoperating expendituresoftheclerk'soficethatarepaidorprovidedbytheparishpolicejuryasrequiredby Louisianalaw,theClerkofCourtisfinancialyindependent.Acordingly,theClerkofCourtisa separategovernmentalreportingentity.certainunitsoflocalgovernmentoverwhichtheclerkof Courtexercisesnoversightresponsibility,suchastheparishpolicejury,parishscholboard,other independentlyelectedparishoficials,andmunicipalitieswithintheparish,arexcludedfromthe acompanyingfinancialstatements.theseunitsofgovernmentareconsideredseparatereporting entitiesandisuefinancialstatementseparatefromthoseoftheparishclerkofcourt. C.FUNDACOUNTING TheClerkofCourtusesfundsandacountgroupstoreportonfinancialpositionandtheresultsofits operations.fundacountingisdesignedtodemonstratelegalcomplianceandtoaidfinancial managementbysegregatingactivities. Afundisaseparateacountingentitywithaself-balancingsetofacounts.Ontheotherhand,an acountgroupisafinancialreportingdevicedesignedtoprovideacountabilityforcertainasetsand liabilitiesthatarenotrecordedinthefundsbecausetheydonotdirectlyafectnewexpendableavailable financialresources. FundsoftheClerkofCourtareclasifiedintotwocategories:governmental(General-SalaryFundand DebtServiceFund)andfiduciary(AgencyFunds).Thesefundsaredescribedasfolows: -6-

10 ASOFANDFORTHEYEARENDEDJUNE30,203 NOTESTOTHEFINANCIALSTATEMENTS CONCORDIAPARISHCLERKOFCOURT General-Salaryfund TheSalaryFund,asprovidedbyLouisianaRevisedStatute13:781,istheprincipalfundoftheClerk OfCourtandisusedtoacountfortheoperationsoftheclerk'sofice.Thevariousfesandcharges duetotheclerk'soficeareacountedforinthisfund.generaloperatingexpendituresarepaid fromthisfund. DebtServiceFund Debtservicefundisusedtoacountfortheacumulationofresourcesfor,andpaymentofgeneral long-termdebtprincipal,interest,andrelatedcosts. AgencyFunds TheAdvanceDepositandRegistryofCourtAgencyFundsareusedtoacountforasetsheldasan agentforindividuals,etcetera.agencyfundsarecustodialinature(asetsequaliabilities)ando D.BASISOFACOUNTING notinvolvemeasurementofresultsofoperations. Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedintheacountsand reportedinthefinancialstatements.basisofacountingrelatestothetimingofthemeasurementsmade, regardlesofthemeasurementfocusapfied.thegovernmentalfundsareacountedforusingaflowof curentfinancialresourcesmeasurementfocus.theacompanyingeneral-purposefinancialstatements havebenpreparedonthemodifiedacrualbasisofacounting.thegovernmentalfundsusethe folowingpracticesinrecordingrevenuesandexpenditures: Revenues Recordings,cancelations,courtatendance,criminalcosts,etcetera,arerecordedintheyearin whichtheyarearned. Interestincomeoninvestmentsisrecordedwhentheinvestmentshavematuredandtheincomeis available. Substantialyalotherevenuesarerecordedwhenreceived. Expenditures Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhenthe relatedfundliabilityisincuredexceptforprincipalandinterestongeneralong-termdebtwhichis E.ENCUMBRANCES notrecognizeduntildue. TheConcordiaClerkofCourtdoesnotusencumbranceacounting. -7-

11 ASOFANDFORTHEYEARENDEDJUNE30,203 NOTESTOTHEFINANCIALSTATEMENTS CONCORDIAPARISHCLERKOFCOURT F.BUDGETPRACTICES Theproposedbudgetforthe203fiscalyearwasmadeavailableforpublicinspectionatheclerk's oficeonjune12,202.theproposedbudgetpreparedonthecashbasisofacountingwaspublishedin theoficialjournal15dayspriortothepublichearing.thebudgethearingwasheldatheclerk'sofice onjune28,202.thebudgetislegalyadoptedandamended,asnecesary,bytheclerk.al apropriationslapseatyear-end. Formalbudgetintegration(withintheacountingrecords)isnotemployedasamanagementcontrol device.budgetamountsincludedintheacompanyingfinancialstatementsincludetheoriginaladopted budget. G.CASHANDCASHEQUIVALENTS Cashincludesamountsindemandeposits,interest-bearlngdemandeposits,andmoneymarket acounts.understatelaw,theclerkofcourtmaydepositfundsindemandeposits,interest-bearing demandeposits,moneymarketacounts,ortimedepositswithstatebanksorganizedunderlouisiana lawandnationalbankshavingtheirprincipaloficesinlouisiana. H.FIXEDASETSANDLONG-TERMLIABILITIES ThefixedasetsusedintheGovernmentalFundTypeoperationsoftheClerkofcourtareacountedfor inthegeneralfixedasetsacountgroup,ratherthaninthesalaryfund.nodepreciationhasben Long-termliabilitiesexpectedtobefinancedfromtheSalaryFundareacountedforintheGeneral providedongeneralfixedasets.alf'l~edasetsarevaluedathistoricalcost. Long-TermDebtAcountGroup. Thetwoacountgroupsarenot"funds".Theyareconcernedonlywiththemeasurementofinancial positionandarenotinvolvedwithmeasurementofresultsofoperations. LCOMPENSATEDABSENCES TheClerkofCourthasthefolowingpolicyrelatingtovacationandsickleave: Employesoftheclerk'soficearnfrom5to15workingdaysofanualeaveachyeardepending onlengthofservice.vacationisnon-cumulative. Eachemployeisalowed10daysofsickleavepercalendaryearwithpay.Sickleaveisnoncumulative. Inaditiontotheabove,aditionalabsencesmaybegrantedonanindividualbasis,giving considerationtoindividualneds,lengthofservices,etcetera. Eachfemalemployeisauthorized6weksofmaternityleavewithpay. Thecostofleavetakenisrecognizedascurentyearexpenditurewhentaken.Thecostofacrued absencesatjune30,203is$5,

12 ASOFANDFORTHEYEARENDEDJUNE30,203 NOTESTOTHEFINANCIALSTATEMENTS CONCORDIAPARISHCLERKOFCOURT J.TOTALCOLUMNSONSTATEMENTS TotalcolumnsonthestatementsarecaptionedMemorandumOnlytoindicatethatheyarepresented onlytofacilitatefinancialanalysis.datainthesecolumnsdonotpresentfinancialpositionoresultsof operationsinconformitywithgeneralyaceptedacountingprinciples.neitherisuchdatacomparable toaconsolidation. K.COMPARATIVEDATA Comparativetotaldatafortheprioryearhavebenpresentedintheacompanyingfinancialstatements inordertoprovideanunderstandingofchangesintheclerk'sfinancialpositionandoperations. However,comparative(presentationofprioryeartotalsbyfundtype)datahavenotbenrepresentedin eachofthestatementsincetheirinclusionwouldmakethestatementsundulycomplexandificulto read. AtJune30,203,theclerkofcourthascashandcashequivalentsbokbalancesasfolows: Petycash Demandeposit Moneymarketacounts $ ,863 Lampacount 172~43 Total $542,785 15L29 Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,federaldepositinsuranceor thepledgeofsecuritiesownedbythefiscalagentbanksmustsecurethesedeposits.themarketvalueofthe pledgedsecuritiesplusthefederaldepositinsurancemustataltimesequaltheamountondepositwiththe fiscalagentbanksinaholdingorcustodialbankthatismutualyaceptabletobothparties.atjune30, 203,theclerkhasS57,054indeposits(colectedbankbalances).Thesedepositsaresecuredfromriskby $30,0ofederaldepositinsurance,$125,826bycolateralheldbytheclerk'sagentintheClerk'sname, andthebalanceisheldbythelouisianaasetmanagementpol(lamp). LAMP-" InvestmentsheldatJune30,203consistof$151,29intheLouisianaAsetManagementPol(LAMP),a localgovernmentinvestmentpol.inacordancewithgasbcodificationsectioni50.126,theinvestmentin LAMPat$151~29isnotcategorizedinthethreriskcategoriesprovidedbyGASBCodificationSection becausetheinvestmentisinthepolofundsandthereforenotevidencedbysecuritiesthatexistin physicalorbokentryform. LAMPisadministeredbyLAMP,Inc.,anon-profitcorporationorganizedunderthelawsoftheStateof Louisiana.OnlylocalgovernmententitieshavingcontractedtoparticipateinLAMPhaveaninvestment interestinitspolofasets.theprimaryobjectiveoflampistoprovideasafenvironmentforthe -9-

13 ASOFANDFORTHEYEARENDEDJUNE30,203 NOTESTOTHEFINANCIALSTATEMENTS CONCORDIAPARISHCLERKOFCOURT placementofpublicfundsinshort-term,highquailwinvestments.thelampportfolioincludesonly securitiesandotherobligationsinwhichlocalgovernmentsinlouisianareauthorizedtoinvestin acordancewithlsa-r.s.3:295.accordingly,lampinvestmentsarcrestrictedtosecuritiesisued, guaranted,orbackedbytheu.s.treasury,theu.s.government,oroneofitsagencies,enterprises,or instrumentalities,aswelasrepurchaseagrementscolateralizedbythosesecurities. EfectiveAugustI,201,LAMP'sinvestmentguidelineswereamendedtopermitheinvestmentin government-onlymoneymarketfunds.inits201regularsesion,thelouisianalegislature(senatebil No.512,Act701)enactedLSA-R.S.3:295(A)(1)(h)whichalowsalmunicipalities,parishes,scholboards, andanyotherpoliticalsubdivisionsofthestatetoinvestin"investmentgrade(a-i/p-i)comercialpaper ofdomesticunitedstatescorporations."efectiveoctober1,201,lamp'sinvestmentguidelineswere amendedtoalowthelimitedinvestmentina-1ora-l+comercialpaper. ThedolarweightedaverageportfoliomaturityofLAMPasetsisrestrictedtonotmorethan90days,and consistsofnosecuritieswithamaturityinexcesof297days.lampisdesignedtobehighlyliquidtogive valuebasedonquotedmarketrates.thefairvalueisdeterminedonaweklybasisbylampandthevalue itsparticipantsimediateacestotheiracountbalances.theinvestmentsinlamparestatedatfair LAMP,Inc.isubjectotheregulatoryoversightofthestatetreasurerandtheboardofdirectors.LAMPis ofthepositioninthexternalinvestmentpolisthesameasthevalueofthepolshares. 3.CHANGESINGENEI~ALFIXEDASETS notregisteredwiththesecasaninvestmentcompany. Asumaryofchangesingeneralfixedasetsfolows: Aditions BalancedueatJune30,202 Deletions BalancedueatJune30,203 $436,324 1,750 ThefolowingisasumaryofdebtransactionsoftheConcordlaClerkofcourtfortheyearendedJune30, 203. BalancedueatJune30,202 Fundsborowed Principalpaid $37~24 BalancedueatJune30,203 $19,087 (18,137) -10-

14 ASOFANDFORTHEYEARENDEDJUNE30,203 CONCORDIAPARISHCLERKOFCOURT NOTESTOTHEFINANCIALSTATEMENTS NotespayableatJune30,203consistedofthefolowingisue: $65,0notpayabletocomercialbank dueinmonthlyinstalmentsof$i,812 TheanualinstalmentstoamortizealdebtoutstandingasofJune30,203includinginterestpaymentsare throughapril204;interestat6.5% $19,087 asfolows: YearEnded June30 5.PENSIONPLAN 204 Principal $19,087Interest $850 $19,937 Total SubstantialyalemployesoftheConcordiaParishClerkofCourtaremembersoftheLouisianaClerksof courtretirementandrelieffund,amultiple-employer,publicemployeretirementsystemcontroledand administeredbyaseparateboardoftrnstes. Alregularemployesearningatleast$10permonthwhoareundertheageof60athetimeoforiginal employmentarerequiredtoparticipateinthesystem.employeswhoretireatorafterage5withatleast 12yearsofcreditedservicearentitledtoaretirementbenefit,payablemonthlyforlife,equalto3%oftheir final-averagesalaryforeachyearofcreditedservice,notoexced10%oftheirfinal-averagesalary. Final-averagesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoinedmonthsthatproduce thehighestaverage.employeswhoterminatewithatleast12yearsofserviceandonotwithdrawtheir employecontributionsmayretireatorafterage5andreceivethebenefitacruedtotheirdateof termination.thesystemalsoprovidedeathandisabilitybenefits.benefitsareestablishedbystate statute. ContributionstotheSystemincludeone-fourthofonepercentofthetaxeshowntobecolectiblebythetax rolsofeachparish.statestatuterequirescoveredemployestocontributeapercentageoftheirsalariesto thesystem.asprovidedbylouisianarevisedstatute1:103,themployer'scontributionsaredetermined byactuarialvaluationandaresubjectochangeachyearbasedontheresultsofthevaluationfortheprior fiscalyear.membersarerequiredtocontribute8.25%oftheiranualcoveredsalaryandtheconcordia ParishClerkofCourtisrequiredtocontributeatanactuarialydeterminedrate.Thecurentrateis10% ofanualcoveredpayrol.beginingnovember20theconeordiaclerkofcourtcontributedanentire 1825%.TheConcordiaParishClerkofconrt'scontributionsfortheyearsendingJune30,203and202 were$50,295and$53,027respectively,equaltotherequiredcontributionsofeachyear. TheLouisianaClerksofCourtAsociationisuesapubliclyavailableActuarialValuationandrequired suplementaryinformation.thatinformationmaybeobtainedbywritingtolouisianaclerksofcourt Asociation,1745Bricksome,SuiteB-l,BatonRouge,LA70816orbycaling(504)

15 -12 ASOFANDFORTHEYEARENDEDJUNE30,203 CONCORDIAPARISHCLERKOFCOURT NOTESTOTHEFINANCIALSTATEMENTS Asumaryofchangesinagencyfundunsetledepositsfolows: Unsetled Depositsat Begining ofyear Aditions Depositsat Unsetled Agencyfunds AdvanceDeposit RegistryofCourt $264,648 Total $430, ,65 $373,27 $431,49 58~2 $347,024 ofyear End $359,710 12,686 $290,901 $502,102 21~201 7.LEASES 1.Operatinglenses Thetotalpaymentsforoperatingleasesduringtheyearwere$23,65.Leasepaymentsinfuture yearsareasfolows: 6/30/204 6/30/205 6/30/206 $9,757 7,681

16 SECTIONH-SUPLEMENTALINFORMATIONSCHEDULES -13-

17 GENERALSALARYFUND Toacountforesourcestraditionalyasociatedwithgovernmentswhich arenotrequiredtobeacountedforinanotherfund. -14-

18 Cash Acountsreceivable Totalasets Liabilities: Acountspayable Acruedcompensatedabsences Totaliabilities Fundbalance-unreserved-undesignated Totaliabilities&fundbalances CONCORDIAPARISHCLERKOFCOURT BALANCESHET WithComparativeTotalsforJune30,202 June30,203 June30, 2O3 June30, 202 $40,683 1,059 $30,195 13~204 6,84 5~760 12~604 $51,742$43,39 Theacompanyingnotesareanintegralpartofthistatement. -15-

19 CONCORDIAPARISHCLERKOFCOURT GENERALSALARYFUND AND WithComparativeActualAmountsforYear -BUDGET(GAPBASIS)AND YEARENDEDJUNE30,203 EndedJune30,202 Revenues: Civilsuitsandsucesion Criminalfes Filingandrecordings $234,10$ (Unfavorable) Favorable Variance June30, 202 Generalrevenues Electionfes 21,80 31, ,165$(19,935)$25,045 Actual Expenditures: Totalincome 28, ,720 24,708 (6,8) 75,920 32, , ,25 548~237 21, (7,195) 41, , , Generalgovernment Capitaloutlay Excesofrevenuesover Totalexpenditures 50, ,7971, ,547 (23,01) (1,250) 523,475 (24,261) 528,819 5,34 expenditures Otherfinancingsources: Othertransfers(out) Excesofrevenuesandother (21,74)(19,937) 1,807 (21,750) sourcesoverexpendituresand Fundbalances,begining otheruses (16,75) 2,753 19,528 (767) Fundbalances,ending 36,385 36,385 37,152 $19,610$39,138$19,528$36,385 Theacompanyingnotesareanintegralpartofthistatement. -16-

20 CONCORDIAPARISHCLERKOFCOURT AP WithComparativeActualAmountsforYear YearEndedJune30,203 EndedJune30,202 GeneralGovernment: Salary-ClerkofCourt Salaries-alothers Auto Travelandconvention 238,956 87,180 Telephone 4,50 $8,410 (Unfavorable) Favorable Variance June30, 202 Insurance 7,0 239,402 Repairsandmaintenance 8,0 3,286 $(1,230)$8,080 Actual Deputytraining 57,0 2,679 6,795 1,214 4,321 (46) 24,637 1,205 4,102 7,286 Suplies Miscelaneous 4,8060 1,40 Rent 16,350 61, (4,484) Dues 16,50 17,426 4,60 8,854 50,670 6,319 7,639 Payroltaxesandretirement Clerkexpense 2,40 23,65 (6,026) Badebts 39,30 1,783 8, , Totalgeneralgovernment 6,70 63,51 (7,165) 3,69 2,549 7,40 (24,21) 617 (70) 65,103 2,128 $50,78_6$523,797~ 10 $523,475 7,515 Theacompanyingnotesareanintegralpartofthistatement. ī7-

21 ADVANCEDEPOSITFUND AGENCYFUND TheAdvanceDepositFundisusedtoacountforcostsreceivedfromplaintifsineachordinary suitasprovidedbylouisianarevisedstatute13:842. REGISTRYOFCOURTFUNDS TheRegistryofcourtFundisusedtoacountforalmonies,stock,bonds,etcetera,ofanynature belongingtominors,interdicts,absentesorpersonsunknown,whenforanypurpose,andfor benefitofsuchperson(s)itisdesiredtokepropertysafely,asprovidedbylouisianarevised Statute13:

22 CONCORDIAPARISHCLERKOFCOURT AGENCYFUNDS WithComparativeTotalsforJune30,202 June30,203 Cash Timedeposits TotalAsets ASETS Advance Deposit $139, ,29 Registryof Co_~ Totab $38, , ,543 21,201 $170,30 323,72 502~102 $151,52 278,761 LIABILITIES 430,313 UnsetledDeposits $290,901$21,201$502,102$430,313 Theacompanyingnotesareanintegralpartofthistatement. -19-

23 Cash ASETS Timedeposits Totalasets LIABILITIES Unsetledeposits CONCORDIAPARISHCLERKOFCOURT AGENCYFUND BALANCESHET June30,203 WithComparativeTotalsforJune30,202 June30, 2o_._~3 $139, r29 290,901 June30, 20_._~2 $12, , ,648 FCHANGESIN YearEndedJune30,203 WithComparativeTotalsforJune30,202 Depositbalancesatbeginingofyear Aditions: Depositsincivilsuits Total Reductions: Festransferedtogeneralfund Sherifsfes Setledtolitigants Othercosts Totalreductions Depositbalancesatendofyear 373,27 637, ,459 3,816 7,525 32,24 347, , , ,953 31,091 83,395 34, ,387 Theacompanyingnotesareanintegralpartofthistatement. -20-

24 Cash TimeDeposits LIABILITIES Unsetledeposits CONCORDIAPARISHCLERKOFCOURT REGISTRYOFCOURTFUND AGENCYFUND WithComparativeTotalsforJune30,202 BALANCESHET June30,203 June30, $38, , ,543 $38,658 June30, 20_2 127~07 16s,6s WithComparativeTotalsforJune30,202 YearEndedJune30,203 Depositbalancesatbeginingofyear Aditions: 165,65 149,068 Depositsbyorderofcourtandinterest Total 58,2 23,87 170,697 21,629 Reductions: Depositbalancesatendofyear Paymentsbyorderofcourt Theacompanyingnotesareanintegralpartofthistatement. -21-

25 SECTIONI-COMPLIANCEANDINTERNALCONTROL -2-

26 SWITZER,HOPKINS&MANGE CertifiedPublicAcountants DENIS~SWlTZER,CPA FERIDAY,LOUISIANA7134 POSTOFICEBOX478 F~MYLESHOPKINS,CFA SUSANLMANGE,CPA 1840NORTHE.E.WALACEBLVD. JOHNM.JONES,CPA1921~19~3 OFICESINATCHEZ,MISISIPI FERIDAY,LOUISIANA7134 TELEPHONE(318) O F,~X(601) REPORTONCOMPLIANCEANDONINTERNALCONTROLOVER OVERFINANCIALREPORTINGBASEDONANAUDIT ACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS OFINANCIALSTATEMENTSPERFORMEDIN HonorableClyde1LWeber,Jr. ConcordiaParishClerkofCourt Vidalia,Louisiana WehaveauditedtheacompanyingeneralpurposefinancialstatementsofConeordiaParishClerkof CourtasofandfortheyearendedJune30,203,andhaveisuedoureporthereondatedDecember15, 203.WehaveconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnited StatesofAmericandthestandardsaplicabletofinancialauditscontainedinGovernmentAuditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates. AspartofobtainingreasonableasuranceaboutwhetherConcordiaParishClerkofCourt'sgeneral purposefinancialstatementsarefreofmaterialmistatement,weperformedtestsofitscompliancewith certainprovisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirect andmaterialefectonthedeterminationofinancialstatementamounts.howeverprovidinganopinionon compliancewiththoseprovisionswasnotanobjectofouraudit,andacordingly,wedonotexpresuchan opinion.theresultsofourtestsdisclosednoinstancesofnoncompliancethatisrequiredtobereported undergovernmentauditingstandards. Inplaningandperformingouraudit,weconsideredtheConcordiaParishClerkofCourt'sinternalcontrol overfinancialreportinginordertodetermineourauditingproceduresforthepurposeofexpresingour opiniononthegeneralpurposefinancialstatementsandnotoprovideasuranceontheinternalcontrol overfinancialreporting.ourconsiderationoftheinternalcontroloverfinancialreportingwouldnot necesarilydisclosealmatersintheinternalcontroloverfinancialreportingthatmightbematerial weakneses.amaterialweaknesisaconditioninwhichthedesignoroperationofoneormoreofthe internalcontrolcomponentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsinamounts thatwouldbematerialinrelationtothegeneralpurposefinancialstatementsbeingauditedmayocurand notbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned -23-

27 HonorableClydeR.Weber,Jr. ConcordiaParishClerkofCourt PageTwo functions.wenotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperationthat weconsiderbeingmaterialweakneses. ThisreportisintendedfortheinformationanduseofmanagementofthedistrictoftheLegislativeAuditor ofthestateoflouisiana.however,thisreportisamaterofpublicrecordanditsdistributionisnotlimited. UnderLouisianaRevisedStatute24:513,thisreportisdistributedbytheLegislativeAuditorasapublic document. Feriday,Louisiana December15,203 -P4-

28 SECTIONIV-SCHEDULEOFINDINGS ANDQUESTIONEDCOSTS -25-

29 26- ScheduleofFindingsandQuestionedCosts ConcordiaParishClerkofCourt YearEndedJune30,202 ofa AnunqualifiedopinionhasbenisuedontheConcordiaParishClerkofCourt'sgeneral 2.RenortableConditions-FinancialReortin~ purposef'mancialstatementsasofandfortheyearendedjune30, RenortableConditions-Com Noreportableconditionsininternalcontroloverfinancialreportingwerereported. an Therewerenoreportableconditionsofnoncompliancewithlawsandregulations. Findings- None t

30 ConcordiaParishClerkofCourt ScheduleofPriorAuditFindings YearEndedJune30,202 Findings-FinancialStatementofAud ReportableConditions 202-1ViolationofBudgetAc TheConcordiaParishClerkofCourtviolatedtheLocalGovernmentBudgetActinregard tothegeneralsalaryfund.expenditurestotaled$528,819whichis8.9%greaterthanthe budgetedamountof$485,450.louisianalawrequiredexpenditurestobenomorethan5% greaterthanthebudgetedamount. WerecomendthatheConcordiaParishClerkofCourtmonitoritsexpendituresinthe futuresothatheyarenomorethan5%graterthantheamountbudgeted. Thisfindinghasbencorected. -27-