SILAS SlMMDNSiiP 7 JUDICIAL DISTRICT COURT, JUVENRE DRUG COURT DIVISION A ANNUAL FINANCIAL STATEMENTS AS OF JUNE 30,2006 AND FOR THE YEAR THEN ENDED

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1 7 JUDICIAL DISTRICT COURT, JUVENRE DRUG COURT DIVISION A ANNUAL FINANCIAL STATEMENTS AS OF JUNE 30,2006 AND FOR THE YEAR THEN ENDED Under provisions of state law, this report ia 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 SILAS SlMMDNSiiP CERTIFIED PUBLIC ACCOUNTANTS and ADVISORS

2 7TH JUDICIAL DISTRICT COURT, JUVENILE DRUG COURT DIVISION A Annual Financial Statements As of and for the Year Ended June 30,2006 CONTENTS Statement Page ACCOUNTANTS' REPORT 1 GOVERNMENT-WIDE FINANCIAL STATEMENTS Statement of Net Assets A 2 Statement of Activities B 3 FUND FINANCIAL STATEMENTS: Governmental Fund: Balance Sheet C 4 Reconciliation of the Governmental Funds Balance Sheet to The Government-Wide Financial Statement of Net Assets D 5 Statement of Revenues, Expenditures, and Changes in Fund Balances E 6 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities F 7

3 SILAS SIMMONS LLP CERTIFIED PUBLIC ACCOUNTANTS and ADVISORS 209 N. Commerce Street P.O. Box 1027 Natchez, Mississippi Telephone: Fax: ACCOUNTANTS' REPORT To the Memorable Judge Kathy Johnson 7 th Judicial District Court, Juvenile Drug Court Division A Vidalia, Louisiana We have compiled the accompanying financial statements of the governmental activities of the 7 th Judicial District Court, Juvenile Drug Court Division A, as of and for the year ended June 30, 2006, which collectively comprise the Court's basic financial statements as listed in the table of contents, 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 of the 7 th Judicial District Court, Juvenile Drug Court Division A. We have not audited or reviewed the accompanying basic financial statements and/ accordingly, 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 conclusions about the Entity's financial position, results of operations, and cash flows. Accordingly, these financial statements are not designed for those who are not informed about such matters. Management has not presented the management's discussion and analysis and budgetary comparison information that the Governmental Accounting Standards Board has determined is required to supplement, although not required to be part of, the basic financial statements. This report is intended solely for the information and use of management and the Legislative Auditor, State of Louisiana and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. Natchez, Mississippi October 24,2006 tffftn/vtv: American Institute cf CPA>, Alu^ivippi Society of CPAs Ltwi.tiana Stwitty of CPA,'

4 Government-Wide Financial Statements

5 2 STATEMENT A 7 JUDICIAL DISTRICT COURT, JUVENILE DRUG COURT DIVISION A STATEMENT OF NET ASSETS JUNE 30,2006 Governmental Activities ASSETS Cash $ 3,145 Due from other governments 12,230 Capital assets (net) 7,352 LIABILITIES Total assets $ 22,727 Accounts payable $ 15,375 NET ASSETS Total liabilities $ Invested in capital assets, net of related debt $ 7352 Unrestricted - Total net assets $ 7352 See accountants' report.

6 04 CN ^FOR THE YEAR I CM O? STATEMENT B ' 8 < o 55 > S H Ptf S 0 u o gq u ri 2 w [STRICT COURT,]1 CD W 1^-t S bo STATEMENT! S w o v eo UJ Q S O T3 o * II! t: o 1 o 8 cd J3 0) 1 sso 1H > c *rt % S u s p4 1 S 1 J3 S «(0 1 i J3 ^JS 1

7 Fund Financial Statements

8 Governmental Fund

9 4 STATEMENT C 7 JUDICIAL DISTRICT COURT, JUVENILE DRUG COURT DIVISION A BALANCE SHEET GOVERNMENTAL FUND JUNE 30,2006 ASSETS Cash $ 3,145 Due from other governments 12,230 Total assets $ LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 15,375 Fund balance Total liabilities $ Unreserved $ i Total fund balance $ : Total liabilities and fund balance $ See accountants' report.

10 5 STATEMENT D 7 JUDICIAL DISTRICT COURT, JUVENILE DRUG COURT DIVISION A RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE GOVERNMENT-WIDE FINANCIAL STATEMENT OF NET ASSETS JUNE 30,2006 Amounts reported for governmental activities in the Statement of Net Assets are different because: Fund Balance, Governmental Fund (Statement C) $ - Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds. 7,352 Net Assets of Governmental Activities (Statement A) $ 7352 See accountants' report

11 STATEMENT E 7 JUDICIAL DISTRICT COURT, JUVENILE DRUG COURT DIVISION A STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUND FOR THE YEAR JUNE 30,2006 REVENUES Intergovernmental revenues: State Total revenues EXPENDITURES General government Treatment Drug test kits Administration Office supplies Training Other services Total expenditures Excess of expenditures Fund balance - beginning Fund balance - ending $_ $ t $ 168, , ,173 8,011 7,630 4,325 4,511 7, ,750 9, See accountants' report.

12 7 STATEMENT F TTH JUDICIAL DISTRICT COURT, JUVENILE DRUG COURT DIVISION A RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF THE GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30,2006 Amounts reported for governmental activities in the Statement of Activities are different because: Net Change in Fund Balance, Governmental Fund (Statement E) $ - Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are allocated over the estimated useful lives and reported as depreciation expense. This is the amount by which depreciation exceeded capital outlays in the current period. (2,241) Change in Net Assets of Governmental Activities (Statement B) $ ( See accountants' report.