ST. LANDRY PARISH CORONER'S OFFICE COMPILED FINANCIAL STATEMENTS. DECEMBER 31, 2006 and 2005

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1 Z037JUII5 AH 10: 36 ST. LANDRY PARISH CORONER'S OFFICE COMPILED FINANCIAL STATEMENTS DECEMBER 31, 2006 and 2005 Jnder provisions of stato law this report is a public document, A copy of the report has been submitted to the entity and other appropriate public officials, The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date

2 TABLE OF CONTENTS Accountant's Compilation Report 1 Balance Sheets-Governmental Fund Type-General Fund 2 Statements of Revenues, Expenditures and Changes In Fund Balance-Governmental Fund Type-General Fund 3 Schedule of Findings and Recommendations 4 Schedule of Prior Year's Findings and Recommendations 5

3 VIGE, TUJAGUE ^ NOEL A CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS 151 N. 2w STREET P. 0. BOX 1006 EUNICE, LOUISIANA SHIRLEY VIGE, JR.. C.P.A. FRANK G. TUJAGUE, C.P.A. DOMINIQUE M. NOEL, C.P.A ^8743 St. Landry Parish Coroner's Office 200 S. Seventh St. Eunice, Louisiana We have compiled the accompanying combined Balance Sheets of the St. Landry Parish Coroner's Office as of December 31, 2006 and 2005 and the related Statements of Revenues, Expenditures and Changes in Fund Balance for the years then ended as listed in the table of contents. The statements were compiled in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited or reviewed the accompanying financial statements and, accordingly, we do not express an opinion or any other form of assurance on them. Management has elected to omit substantially all of the disclosures required by generally accepted accounting principles. If the omitted disclosures were included in the financial statements, they might influence the user's conclusion about the St. Landry Parish Coroner's Offices' financial position, and the changes in fund balance. Accordingly, these financial statements are not designed for those who are not informed about such matters. The St. Landry Parish Coroner's Office did not adopt the provisions of Governmental Accounting Standards Board Statement No. 34 for the years ended December 31, 2006 and The effect of this departure from generally accepted accounting principles has not been determined. Vige, Tujague & Noel May 30, 2007

4 Balance Sheet-Governmental Fund Type-General Fund December 31, 2006 and ASSETS Cash $ 94,717 $56,186 Accounts Receivable 5, Total Assets SI S LIABILITIES Accounts Payable $ 13,349 $ 2,400 Accounts Payable - Coroner Total Liabilities 100,241 56,186 FUND EQUITY Fund Balance-Unreserved -0- -Q- Total Fund Equity -0- -Q- Total Liabilities and Fund Equity S S See Accountant's Compilation Report 2

5 Statement of Revenues, Expenditures and Changes In Fund Balance-Governmental Fund Type-General Fund For the Years Ended December 31, 2006 and REVENUES: Revenues $ 154,490 $ 136,191 Total Revenues 154, ,191 EXPENDITURES: Contractual Services: Service fees 77,640 63,573 Other: Insurance 8,270 8,001 Professional Fees 2,445 2,440 Due and Associations Office Expense 24,074 21,490 Rents 19,200 19,200 Rents - Equipment 12,000 12,000 Miscellaneous 270 3,500 Seminars 3, Supplies 1,310 1,429 Telephone 2,700 2,700 Travel/Transportation 2,482 1,439 Uniforms Total Expenditures 154, ,191 Excess (Deficiency) of Revenues over (under) Expenditures Fund Balance-Beginning of Year -0- -Q. Fund Balance-End of Year $ -0- $ -Q- See Accountant's Compilation Report 3

6 Schedule of Findings and Recommendations December 31,2006 There were no findings or questionable costs for the year ended December 31, 2006.

7 Schedule of Prior Year's Findings and Recommendations December 31,2006 There were no findings or questionable costs for the year ended December 31,2005.