FIRSTJUDJCIALDISTRICTCADOPARIS

OFICEOFTHEINDIGENTDEFENDER FIRSTJUDJCIALDISTRICTCADOPARIS DECEMBER3120

FIRSTJUDICIALDISTRICT.CADOPARISt OFICEOFTHEINDIGENTDEFENDER SHREVEPOP.T.LOUISIANA TABLEOFCONTENTS AUDITEDFINANCIAl.STATEMENTS IndependentAuditor'sReport Statement CombinedBalanceShet-AlFundTypesand 1 GovernmeJ~talFundType-GeneralFund AcountGroups A (JudicialExpense): CombinedStatementofRevenues,Expenditures CombinedStatementofRevenues,Expenditures andchangesinfundbalance andchangesinfundbalance-budget(gap NotestotheFinancialStatements Basis)andActual 5-10 4 Auditor'sReportonComplianceandonInternalControlOverFinancia OTHEREPORTSREOUIREDBYGOVERNMENTAUDITINGSTANDARDS ReportingBasedonanAuditofFinancialStatementsPerformed inacordancewithgovernmentauditingstandards 1 ScheduleofFindingsandQuestionedCosts ScheduleofPriorYearFindings 12 13

AUDITEDFINANCIALSTATEMENTS

]I~AR1) M (;1;~1.1~()Y &Vl~s'JAI Ḣ,P (~[;RJFJq)]IUBICACf;OUN'J)~NJS 3"lxasS'lkHI 15"1IFIOR SIRIVIP()WI;IA7101 318429.1525 31g429.2070FAX ]'OSIOFIGFBox1607 SIRIVEPORI,IA 71651607 TimBoardofDirectors OficeoftheIndigentDefender FirstJudicialDistrict,CadoParish Shreveport,Louisiana PARTNERS 1,PHtRGAI:FNIY,CPA,AI'C SPENCER1RNARD,JR,CPA 1.Q.GAHA(;AN.Jl,CI'A,AI'[: GIRAID~(1ElGCOCK,Jr.bf;I'A,AI'C 'TIM1.NISLN,CI'A,APC JOtNV~I)I:AN,CI'A,AI'C MARK1).EIDRIX;F,CPA MIf;HA~J!GIkSDN.f:l~ June13,201 ndei3endentauditor'srend ROlI~G1I)IAN,(3A GARY1.]lOolH.CI'A,CI;I'15, S'lEl'IlN~{CRAft/,(I'A 1~(15"1~.]~I,S/~rl()()l),~lA,(PA A,D.JOJINM)N,JR.,(1'/~ Oi:COUNSFI GIi]RI]QSiIANIf;y,)it.,(I'A C.COIW~\1,JI(,CI'A,AI'( ~,VlJAM1.]IU}JIO~I.f:)'Jh WehaveauditedtimacompanyingeneralpurposefinancialstatementsoftheFirstJudicialDistrict, CadoParish,Oficeoftheh~digentDefenderasofDecember31,20,andfortheyearthenended. ThesegeneralpurposefinancialstatelnentsaretheresponsibilityoftheOficeoftheIndigentDefender's lnanagelnent.ouresponsibilityistoexpresanopiniononthesegeneralpurposefnancialstatclnents basedonouraudit. WeconductedourauditinacordancewithgeneralyaceptedauditingstandardsandGovernment AuditingStcmdards,isuedbytbeComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethat weplanandperformtheauditobtainreasonableasuranceaboutwhetherthegeneralpurposefinancial statementsarefreofmaterialmistatement.anauditincludesexamining,onatestbasis,evidence suportingtheamountsandisclosuresinthegeneralpurposefinancialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswel asevaluatingtheoveralgeneralpurposefinancialstatementpresentation.webelievethatouraudit providesareasonablebasisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inalmaterial respects,thefinancialpositionofthefirstjudicialdistrict,cadoparish,oficeoftheindigent DefenderasofDecember31,20,andtheresultsofitsoperationsfortheyearthenendedinconformity withgeneralyaceptedacountingprinciples. InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedJune13,201, onourconsiderationoftimfirstjudicialdistrict,cadoparish,oficeoftheindigentdefender's internalcontrolstructureandonitscompliancewithlawsandregulations.thatreportisanintegralpart ofanauditperformedinacordancewithgovernmentauditingstandardsandshouldbereadin conjunctionwiththisreportinconsideringtheresultsofouraudit. I-NdV APROFISIONAISlRVI(;FS];IRM SlIRIVFI'ORI~t~OSIR()IY"MONROF n7 uw~,

ASETS OFICEOFTHEINDIGENTDEFENDER FIRSTJUDICIALDISTRICT.CADOPARISt Cashandcashequivalents(Note2) Acountsreceivable(Note3) Prepaidinsurance Fixedasets(Note4) Totalasets 1.1ABILITIESANDFUNDBALANCE 1.iabilities: Acountspayable Bankoverdraft Totaliabilities Fundbalance: lnveslmen~ingeneralfixedasets Fundbalance Totalfundbalance Totaliabilitiesandfundbalance DECEMBER31.2 Governmental,FundType General 218,01 31,85 14,970 3,684 3,081 6.765 258,101 258,101 Acount Group General Fixed Asets 296,354 296,354 296,354 296,354 296,354 Theacompanyingnotesareanintegralpartofthistatement STATEMENTA Total (Memorandum Only) 218,01 31,85 14,970 296,354 561,20 3,684 3,081 6.765 296,354 258,101 54,45 2

OFICEOFTHEINDIGENTDEFENDER FIRSTJUDICIALDISTRICT,CADOPARIS STATEMENTB J~,evenues: Courtcostsonlines Forfeitures,fesandmiscelaneousreceipts(Note8) l.ouisianaindigentdefenderboard(note8) Interest Unrealizedgainoninvestments Totalrevenues Expenditures: Generalgovermnent-judicial: Salaries Retirenmnt(Notes5and6) Groupinsurance Duesandsubscriptions Suplies Travel Telephone l'rofesionalservices P,ent(Note7) Insurance Acountingfes Capitalexpenditures Miscelaneous Totalexpenditures ExcesofexDendiluresoverevenues :undbalanceatbeinineofyear undbalanceatendofyear Theacompanyingnotesareanintegralpartofthistatement 87,961 348,308 153,526 31,643 2,872 1,424,310 1,364,308 79,67 10,18 14,718 19,735 14,123 9,092 169,248 5,482 9,829 2,315 27,908 14,182 1,90,805 (476,495) 734~596 ~258,101 3

OFICEOFTHEINDIGENTDEFENDER FIRSTJUDICIALDISTRICTCADOPARISH STATEMENTC Revenues: Courtcostsonfines Forfeitures,fesandmiscelaneousreceipts LouisianaIndigentDefenderBoard Interest Unreali~dlosoninvestments Totalrevenues E:~xpenditures: Generalgovernment-judicia Salaries Retirement Groupinsurance Duesandsubscriptions Suplies Travel Telephone Profesionalservices Rent hlsurance Acountingfes Capitalexpenditures Miscelaneous Totalexpenditures Excesofexoendiluresoverevenues Fundbalanceatbeinuineofyear Flndbalanceateldofyear Budg~ Actual 1,052,0 268,0 565,0 50,0 1,935,0 1,3,080 80,0 91,70 13,0 23,0 16,0 8,0 230,0 5,40 16,0 19,0 35,0 15,20_0 1,935,38_Q0 1,364,308 79,67 10,18 14,718 19,735 14,123 9,092 169,248 5,482 9,829 2,315 27,908 14,182 1,90,805 Variance Favorable (Unfavorable) (164,039) 80,308 (41,474) (18,357) 2,872 (510,690) (31,28) 323 (8,48) (1,718) 3,265 1,87 (1,092) 60,752(82) 6,171 (3,315) 7,092 1,018 34,575 (38_0)(476,495) (47G15) 734596 258101 Theacompanyingnotesareanintegralpartofthistatement 4

OFICEOFTItEINDIGENTDEFENDER FORTHEYEARENDEDECEMBER31,20 SumaryofSienificantAcountinePolicies TheOficeoftileIndigentDefenderwasestablishedincompliancewithLouisianaRevisedStatutes15:14-149toprovideandcompensatecounselapointedtorepresentindigentsincriminalandquasi-criminal casesonthedistrictcourtlevel.thejudicialdistrictencompasestheparishofcado,louisiana. TheacountingandreportingpoliciesoftheOficeoftheIndigentDefenderconfbrmtotilegeneraly aceptedacountingprinciplesasaplicabletogovernments. FinancialReortimzE GASBSlatementNo.14establishedcriteriafordeterminingwhichcomponentunitshouldbeconsidered partofthecadoparishcomisionforfinancialreportingpurposes.thebasicriteriaforincludinga potentialcomponentunitwithinthereportingentityisfinancialacountability.thegasbhasetforth criteriatobeconsideredindeterminingfinancialacountability.thiscriteriaincludes: Apointingavotingmajorityofanorganization'sgoverningbody,and a.theabilityofthecomisiontoimposeitswilonthatorganizationand/or b.thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimpose specificfinancialburdensonthecomision. 2.Organizationsforwhichthecomisiondoesnotapointavotingmajoritybutarefiscaly dependentoilthecomision. Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdata l:orliuancialreportingpurposes,theoficeoftileindigentdefenderisapartoftiledistrictcourtsystem oftheorganizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. ofthestateoflouisiana.however,theoficeoftheindigentdefenderoperatesautonomouslyfi'omthe StateofLouisianandindependentlyfromthedistrictcourtsystem.Therefore,theOficeoftheIndigent Defendereportsasanindependentreportingentity. FundAcounting TheacountsoftileOficeoftheIndigentDefenderareorganizedonthebasisofundsandacount groups,eachofwhichisconsideredaseparateacountingentity.theoperationsofeachfundare acountedforwilbaseparatesetofself-balancingacountsthatcompriseitsasets,liabilities,fundequity, revenuesandexpendituresorexpenses,asapropriate.governmentresourcesarealocatedtoand acountedforinindividualfundsbaseduponthepurposesforwhichtheyaretobespentandthemeans bywhichspendingactivitiesarecontroled.theoficeoftheindigentdefenderisgrouped,inthe financialstatementsinthisreport,intoagovernmentalfundandanacountgroupaslblows:

SumaryofSiunificantAecounlinuPolicies GovernmentalFund (Continued) TheGeneralFundisthegeneraloperatingfundoftheOficeoftheIndigentDefender. acoun!foralfinancialresourcesexcepthoserequiredtobeacountedforinanotherfund GeneralFixedAsetsAcountGrout~ Theacountingandreportingtreatmentapliedtofixedasetsasociatedwithafundisdeterminedbyits measurementfocus.fixedasetsusedingovernmentalfundtypeoperations(generalfixedasets)are acountedforinthegeneralfixedasetsacountgroup,andarerecordedasexpendituresinthe governmentalfundtypewhenpurchased.theoficeoftheindigentdefenderhaselectedtocapitalize publicdomain("infrastructure")fixedasetsconsistingprimarilyofoficequipment.nodepreciation hasbenprovidedongeneralfixedasets. Alfixedasetsarevaluedathistoricalcost.TheGeneralFixedAsetAcountGroupisnotafund.It isonlyconcernedwiththemeasurementofinancialposition.itisnotinvolvedwithmeasurementof resultsofoperations. BasisofAcounting Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedandreportedinthefinancial statements.basisofacountingrelatestothetimingofthemeasurementsmade,regardlesofthe measurementfocusaplied. Therecordsaremaintainedonacashbasisofacounting.However,theGeneralFund,asreportedinthe acompanyingfinancialstatements,hasbenconvertedtoamodifiedacrualbasisofacountingutilizing thefolowingpractices: ~evelues: Courtcostsrelatedtofinesandforfeituresimposedbythedistrictandcitycourtsare recordedwhentheyarearnedandbecomeavailable.substantialyalotherevenuesare Expenditures: recordedwhenreceived. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacounting BudgetaryAcounting whentherelatedfundliabilityisincured. AnualytheOficeoftheIndigentDefenderadoptsabudgetfortheGeneralFundonthemodifiedacrual basisofacounting.beginingandendingfundbalancesarenotbudgeted.alapropriationslapseat yearend. VacationandSickLeave Employesacruefrom5to15daysofnoncumulativevacationleaveachyear,dependinguponlength ofservice.employeswhoresignvoluntarilyandgivetwoweksnoticearecompensatedfortheir vacationleave,proratedtothedateofseparationduringtheyear.employesacruefrom5to20days ofsickleaveachyear,dependinguponlengthofservice.sickleavecanotbeacumulated.

SmnmarvofSienificantAecountinzPolicies h (Continued) CashincludesamountSindemandepositS,interestbearingdemandeposits,andmoneymarketacounts. Cashequivalentsincludeamountsintimedeposits.Understatelaw,theOficeoftheIndigentDefetlder maydepositfundsindemandeposits,interestbearingdemandeposits,moneymarketacounts,ortime depositswithstateba~lksorganizedunderlouisianalawandnationalbankshavingtheirprincipalofices inlouisiana.thefundmayinvestinunitedstatesbonds,treasurynotes,orcertificates.theseare clasifiedasinvestmentsiftheiroriginalmaturitiesexced90days;however,iftheoriginalmaturitiesare 90daysorles,theyareclasifiedascashequivalents.Inadition,localgovernmentsinLouisianare authorizedtoinvestinthelouisianaasetmanagementpol,inc.(lamp),anonprofitcorporation lbrmedbyaninitiativeofthestatetreasurerandorganizedunderthelawsofthestateoflouisiana,which operatesalocalgovernmentinvestmentpol.investmentsinlamt'arestatedatfairmarketvalue. TotalColumnonBalanceShec Thetotalcolumnonthecombinedbalanceshetiscaptioned"MemorandumOnly"toindicatethatitis presentedonlytofacilitatefinancialanalysis.suchdatainthiscolunmisnotcomparabletoa consolidation. CashandInvestments AtDecember31,20,theOficeoftheIndigentDefenderheldcashandinvestmentsof$218,01inthe CadoParishComisioncashandinvestmentpol.InvestmentsareheldintheLouisianaAset ManagementPol,Inc.(LAMP),alocalgovernmentinvestmentpol(seSumaryofSignifieanl AcountingPolicies).Investmentsarestatedatfairmarketvalue.Understatelaw,cashdepositsmustbe securedbyfederaldepositinsuranceorpledgedsecuritiesownedbythebank.themarketvalueofthe pledgedsecuritiesplusthefederaldepositinsurancemustataltimesequaltheamountondepositwiththe bank.atdecember31,20,depositswithbanksarefulysecuredbyfederaldepositinsuranceof $10,0.InacordancewithGASBCodificationSection150.165,theinvestmentinLAMPat J)ecember31,198isnotcategorizedinthethreriskcategoriesthathisectionsetsforth,becausethe investmentisinthepolofundsandthereforenotevidencedbysecuritiesthatexistinthephysicalor bokentrylbrm.lampisadministeredbylamp,inc.,anonprofitorganizationorganizedunderthe lawsofthestateofl~ouisiana,whichwasformedbyaninitiativeofthestatetreasurerin193.the corporationisgovernedbyaboardofdirectorscomprisingthestatetreasurer,representativesfrom variousorganizationsoflocalgovernments,thegovernmentfinanceoficersasociationoflouisiana, andthesocietyoflouisianacpas.onlylocalgovernmentshavingcontractedtoparticipateinlamp haveaninvestmentinterestinitspolofasets.theprimaryobjectiveoflampistoprovideasafe environmentfortheplacementofpublicfundsinshort-termhigh-qualityinvestments.thelampportfolio includesonlysecuritiesandotherobligationsinwhichlocalgovernmentsinlouisianareauthorizedto bwest.acordingly,lampinvestmentsarerestrictedtosecuritiesisued,guaranted,orbackedbythe U.S.Treasury,theU.S.Government,oroneofitsagencies,enterprises,orinstrumentalities,aswelas repurchaseagrementscolateralizedbythosesecurities.thedolarweightedaverageportfoliomaturity oflampasetsisrestrictedtonotmorethan90days,andconsistsofnosecuritieswithamaturityin excesof397days.lampisdesignedtobehighlyliquidtogiveitsparticipantsimediateacestotheir acountbalances.theinvestmentinthefnmadiscountnoteandfitlmcdiscountnotesarethrough apoledinvestmenthroughthecadoparishcomisionandisimilartothelampinvestment. InformationontheagregatedepositsoftheCadoParishComisionandhowtheyaresecuredis availableinthefinancialstatementsofthecadoparishcomision.

P,eceivables ThefolowingisasumaryofreceivablesatDecember31,20 ChancesinGeneralFixedAsets Courtcostsonfinesandforfeitures 31,85 Generalfixedasetsconsistofoficefurnitureandequipment.Asumaryofchangesingeneralfixed asetsfolows: Balance,December31,19 Aditions Balance,December31,20 268,46 296,354 27,908 PensionPlan SomeadministrativeandclericalemployesoftheOficeoftheIndigentDefenderaremembersofthe ParochialEmployesRetirementSystemofLouisiana(System),amultiple-employer(cost-sharing),public employeretirementsystem(pers),controledandadministeredbyaseparateboardoftrustes.the Systemiscomposedoftwodistinctplans,PlanAandPlanB,withseparateasetsandbenefitprovisions. AlemployesofthedistrictaremembersofPlanA. Alpermanentemployesworkingatleast28hoursperwekwhoarepaidwholyorinpartfromparish fundsandalelectedparishoficialsareligibletoparticipateinthesystem.underplana,employes whoretireatorafterage60withatleast10yearsofcreditableservice,atorafterage5withatleast25 yearsofcreditableservice,oratanyagewithatleast30yearsofcreditableservicearentitledtoa retirementbenefit,payablemonthlyforlife,equalto3percentoftheirfinal-averagesalaryforeachyear ofcreditableservice,ltowever,forthosemployeswhoweremembersofthesuplementalplanonly priortojanuary1,1980,thebenefitisequaltonepercentofinalaveragesalaryplus$24foreachyear ofsuplemental-plan-onlyservicearnedpriortojanuary1,1980.final-averagesalaryisthemploye's averagesalaryoverthe36consecutiveorjoinedmonthsthatproducethehighestaverage.employeswho terminatewithatleastheamountofcreditableservicestatedaboveandonotwithdrawtheiremploye contributionsmayretireatheagespecifiedaboveandreceivethebenefitacruedtotheirdateof termination.thesystemalsoprovidesdeathandisabilitybenefits.benefitsarestablishedbystate statute. Thesystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatemenlsand requiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtothe ParochialEmployes'RetirementSystem,PostOficeBox14619,BatonRouge,Louisiana70898-4619, orbycaling(504)928-1361. FundingPolicy.UnderPlanA,membersarerequiredbystatestatutetocontribute9.5percentoftheir anualcoveredsalaryandtheboardisrequiredtocontributeatanactuarialydeterminedrate.thecurent rateis7.75percentofanualcoveredpayrol.contributionstothesystemalsoincludeone-fourthofone percent(exceptorleansandeastbatonrougeparishes)ofthetaxeshowntobecolectiblebythetaxrols ofeachparish.thesetaxdolarsaredividedbetwenplanaandplanbbasedproportionatelyonthe salariesoftheactivemembersofeachplan.thecontributionrequirementsofplanmembersandtheboard arestablishedandmaybeamendedbystatestatute.asprovidedbylouisianarevisedstatute1:103, themployercontributionsaredeterminedbyactuarialvaluationandaresubjectochangeachyearbased ontheresultsofthevaluationforthefiscalyear.theboard'scontributionstothesystemunderplana fortheyearendeddecember31,20was$3,797.thetotalcurent-yearcoveredpayrolundertheplan is$49,0.

DeferedCompensation UndertheguidelinesestablishedinacordancewiththeInternalRevenueCodeSection457,theOficeof theindigentdefenderparticipatesinadeferedcompensationplanwhichisadministeredbypublic EmployesBenefitServicesCorporationonbehalfofalparticipatingemployes.Theplan,availableto alemployes,permitsthemtodeferaportionoftheirsalaryuntilfutureyears.thedeferedpayandany incmnearnedonitisnotsubjectoincometaxesuntilactualyreceivedbythemploye.thedefered compensationisnotavailabletoemployestmtiltermination,retirement,death,orunforeseable emergency. ItistheopinionoftheOficeoftheIndigentDefender'slegalcounselthatheOficeoftheIndigent Defenderisnotliableforlosesarisingfromdepreciationorshrinkageinthevalueofanyinvestments acquiredunderthedeferedcompensationplans.however,theoficeoftheindigentdefenderbelieves ithasthedutyofduecarethatwouldberequiredofanordinaryprudentinvestor.theoficeofthe indigentdefenderalsobelievesthatitisunlikelythatitwilusetheasetstosatisfytheclaimsofgeneral creditorsinthefuture. TheasetsintheplansremainthepropertyoftheOficeoftheIndigentDefenderuntilpaidormade availabletoparticipants,subjectonlytotheclaimsoftheoficeoftheindigentdefender'sgeneral creditors.theparticipantshavenovestedinterestorsecuredorpreferedpositionwithrespectothe asetsorhaveanyclaimagainstheoficeoftheindigentdefender,exceptasageneralcreditor,inan amountequaltothefairmarketvalueoftheparticipant'sacount.thesefundsarereportedasanagency fundonthecadoparishcomision'sfinancialstatementastheyholdthefunds. FortheyearendedDecember31,20,theOficeoftheIndigentDefenderhadeferedcompensation expenseof$75,80,whichisincludedinretirementexpenseonpage3. AsofJuly1,19,theOficeoftheIndigentDefenderestablishedaCadoParishPublicDefendersOfice MoneyPurchaseRetirementPlanandTrustunderthepropersectionsoftheInternalRevenueCodeof 1986.EmployesmustandhavebenemployedbytheIndigentDefendersOficeforaperiodofone(1) monthtobeligibletoparticipateintheplan.vestingprovisionsalowaparticipantobefulyvestedin themployer'scontributionsafterseven(7)yearsofserviceandareligibletoreceivedistributionsfrom theplanuponormalretirement,death,orpermanentdisability.althoughithasnointentiontodoso, theindigentdefendersoficehastheabilitytoterminatetheplanatanytime,atwhichtimealparticipants wilbecomefulyvestedintherespectiveacounts. RentTheOficeoftheIndigentDefenderentsoficespaceunderanoperatingleasexpiringFebruary28 206. Thetblowingisascheduleofutureminimumrentalpaymentsrequiredundertheoperatingleaseasof December31,20: 201 202203204205Thereafter 54,0 During20,totalrentexpenseamountedto$5,482 27_9,0

ForfeituresFesandMiscel~ ThelblowingisaSUlnmaryoforfeit,ares,fesandmiscelaneousreceipts Bandlbrfeitures Suporlenforcement. Probationfes 19,381 Reimbursementsandmiscelaneous 53,395 348~ 51,04 4,528 During20,monieswerereceivedfi'omtileLouisianalndigcmDefenderBoard(tileBoard)tot,aling $153,526.TheBoardreceivesapropriationsfromtheLouisianaLegislatureandthenalocat,esthefunds tothevariousparishes. Budget,Variance Dm'ing20,theBoardexperiencedseveralsignificantvariancesfi'ombudgetedamount,sashownon t,heboardreceivesmoniesfi'omthelouisianalndigen~defenderboard.theamount,receivedil20was Page4.Theshortfalinrevenuesfromcourtcost,sonfineswasdueprimarilytoareductionilCityConrl significamlylesthant,hebudgetedamount,duetocutsinfundingmadebythel.ouisianal,egislature. revenuescausedbyasignificantdecreaseinthenumberoft,raficticketsisued.asdiscusedinnot,e8, Salariesexpenseislight,lyoverbudgetduetoaladitionalparl-timeat,orneyhiredat,tilejuvenilecourt. Profesionalservicesexpensexperiencedaposit,ivevariancedue1onlorestringent,requireluentsrelat,ed t,oncsit,yofandamount,spaidtoexpert,wit,nesesincapitalcases.

OTIEREPORTSREOUIREDBYGOVERNMENTAUDITINGSTANDARDS

]]EAR1) Nil(:1,p.oY &.V]~S'J'A] İ.I.P CIRIlqH)]'UBICAGCOUN'IAN'IS 3"l]XAS'[REl 157HIloOR slirivji'ori,j,a7101 318429-1525 3184292070FAX PoSIOI];ICtBoX1607 SIRIViPOR'I,]A 71651607 TheBoardofDirectors OficeoftileIndigentDefender FirstJudicialDistrict,CadoParish Shreveport,Louisiana PAR1NEKS J.PE~IKGM:I:NLY,CPA,APC SI'ENCER}~ERNAKD,JR,CI'A I.Q.(;AIA(.AN,lR.,(;I'A,AI'( ('~iraid"~x(}]irk;cock,jr.,ci'a,ai'~ JIMB.NIEIM,N,CPA,APC JOHN~X{DI:.AN,el'A,AI'( }~&Kl)I:IKIDGi,(L'A June13,201 ]~.OBI~Ri]I)IAN,CI'A GARY],BOu'IH,cP^,(H',I'1~, s'i'in~(':rai(;,cpa I~.oY1!I'RIMWOI~,M~A,CPA A,l)JOINSON,Jk.,CI'A OF('~OUNSEI {-;IBIUR.SIANIY,lit,CPA C,(:o[+~\Vitlt,Jr<,(t,g,^t,( ~liam1.i{;miowlk.c:]'a Auditor'sReportonComplianceandonInternalControlOverFinancia R_&portingBasedonanAuditofFinancialStatementsPerformedin AcordancewithGovernmentAuditinl?Standards WehaveauditedtilegeneralpurposefinancialstatementsoftheOficeoftheIndigentDefenderasofand fortheyearendeddecember31,20,andhaveisuedoureporthereondatedjune13,201.we conducledourauditinaecordanemwitbgeneralyaceptedauditingstandardsandtilestandardsapl)lieable tofinancialaudilscontainedingovernmentauditblgstandards,isuedbythecomptrolergeneralofthe UnitedStates. CmAxpliance Aspartofobtainingreasonableasuranceaboutwhcthertilegeneralpurl)osefinancialstatementsoftile OficeoftheIndigentDefenderarefreofmaterialmistatement,weperformedtestsofitscompliance withcertainprovisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhave adirectaudmaterialefectontiledeterminationofinancialstatementamounts,lowever,providingan opiniononcompliancewiththoseprovisionswasnotanobjectiveofourauditand,acordingly,wedo notexpresuchanopinion.theresultsofourtestsdisclosedoneinstanceofnoncompliancetbatis requiredtobereportedundergovernmentauditingstandards,andisdescribedintheacompanying scheduleofindingsandquestionedcostsasfinding0-1. nterualcontroloverfinancialrenortine Inplaningandperformingouraudit,weconsideredinternalcontroloverfinancialreportingoftile OficeoftheIndigentDefenderinordertodetermineourauditingproceduresfortbepurposeof expresingouropiniononthefinancialstatementsandlintoprovideasuranceontheinternalcontrol overfinaucialreporliug.ourconsiderationoftheinternalcontroloverfinancialreportingwouldno! necesarilydisclosealmatersintheinternalcontroloverfinancialreportingthatmightbematerial weakneses.amaterialweaknesisaconditioninwhichthedesignoroperationofoneormoreoftile internalcontrolcolnponeutsdoes1otreducetoarelativelylowleveltileriskthatlnistalenlcntshi amountsthatwouldbematerialinrelationtothefinancialstatementsbeingauditedmayocurandnot bedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned functions.wenotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperation lhatweconsidertobematerialweakneses. Thisreportisintendedsolelyfortheinformationanduseoftheauditcomite,management,others withinfileorganization,cadocomision,andpas-throughentitiesandisnotintendedtobeand shouldnotbeusedbyanyoneotherthanthese ]qviv A])ROI:I;SIONA[S]RVICI;SI:IRM SlIRI:VH'ORI~BOSlFRC,IY"MONROI

FIRSTJUDICIALDISTRICTCADOPARISIt OFICEOFTIlEINDIGENTDEFENDER SC]IEI)'UI.EOFINDINGSANDOUESTIONEDCOSTS YEARENDEDECEMBER31.20 WehaveauditedtilefinancialstalementsoftleOficeoftileIndigentDefenderasofandfortileyear endeddecember31,20,andhaveisuedoureporthereondaledjune13,201.weconductedour auditilacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicabletofinancial auditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheunited Slates.OurauditofthefinancialstatementsasofDecember31,20resultedinanunqualifiedopinion. SectionI-SumaryofAuditor'sReports a.reportoninternalcontrolandcompliancematerialtothefinancialstatements InternalControl-Nomaterialweaknesoreportableconditionwasnoted;no managementletr.erwasisued. b.federalawards-notaplicable Compliance-Oneinstanceofnoncompliancewasnoted SectionI~FinancialStatementFindiues 0-IBudectedRevenueVariance Actualrevenuesduring20amountedto$1,424,310,whichwas$510,690(or26.4%)lesthan thebudgetedamountof$1,935,0.statelaw(lars39:1309-1310)requiresthathegoverning authorityoftileindigentdefenderamenditsbudgetwhenitreceivesinformationfi'omits adufinistrativeoficerthatotalrevenueplusprojectedrevenuelbrtheremainderoftheyearlhils tometotalbudgetedrevenuesby5%ormore.nosuchbudgetamendmentsweremade. Althoughthisomisionofbudgetamendmentshasnodirectefectonactualfinancialstatement amounts,werecomendthatheadministrativeoficeroftheindigentdefendernotifytheboard inwritingwhensucharevenueshortfalocurs,andthatheboardreviseitsbudget,inopen meting,reflectingsuchachange. TheBoardconcurswiththisfinding,andhaschangeditsoperatingprocedurestoimplementour recomendation.

FIRSTJUDICIALDISTRICTCADOPARISH OFICEOFTHEINDIGENTDEFENDER SCIiEDULEOFPRIORYEARFINDINGS YEARENDEDECEMBER31,20 Noprioryearfindingswerereported