TEREBONEPARISHSHERIF HOUMA.LOUISIANA.' YearEndedJune30.197 FinancialReport
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 1-1 1-3 1-41-5 2-0 2-2 2-5 2-6 3-1
FINANCIAL.SECTION 1~0
ItOUMA,LOUISIANA70361-3695 83IJ'rTLEBAYOUBLACK TELEPHONE(504)851-083 FAX(504)851-3014 P.O,BOX3695 ~malindbcpa@cltjun.net - 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
Ourauditwasconductedforthepurposeoforminganopiniononthegeneralpurposeflr~anc~al statementstakenasawhole.theacompanyingfinancialinformationlistedas"suplemer~tal Information"inthetaMeofcontentsispresentedforpurposesofaditionalanalysisandisnota requiredpartofthegeneralpurposefinancialstatementsofthetereboneparishsherifsuch informationhasbensubjectedtotheauditingproceduresapliedintheauditofthegeneralpurp:,se financialstatementsand,inouropinion,isfairlypresentedinalmaterialrespectsinrelationtothe generalpurposefinancialstatementstakenasawhole. December18.197 1-2
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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 2,147,0 3.292.70 20,50 61,0 6,0 217,179 396,0 460,0 150.0 483,0 456,50 15.0 35,0 2,20,0 250,0 187.60 35.0 10,412,479 5,493,0 1,47,50 3.098.90 26,93 236.0 10.32.423 2,140,723 3.357.740 72,58 35,596 1,481 217,179 430,787 484,647 123.758 318,932 63O,34 14,624 43,938 32,652 2,238,051 249,242 2.70 29,215 18.965 10.673.12 5,368,748 1,42,189 3.14.757 4,232 28,296 345.01 10.3.23 Variance- Favorable (Unfavorable) (6,27) 65.040 52,058 (25,404) 5.481 34,787 24,647 (26,242) (164,068) 173,834 (376) 43,938 (2,348) 38,051 ~5~) 35.10 (5,785) 18.965 260.643 124,252 35,31 ~5,767; (4,232) (1,363) (109,0t"1)_ (8!.o~. 80,056 39,89 259,83 1-4 1.386.185 $1,726,074
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
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
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
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
inaholdingercustodialbankthatismutualyaceptabletobothparties.depositbalar~ces (bankbalances)atjune30,197,aresecuredasfolows: Bankbalances $2,34,769 Federaldepositinsurance Pledgedsecurities(categories3) $519,1 4.60.436 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
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 $68,749 3.101
TEREBONEPARISHSHERIF Hourna.I.ouisiana NotestoFinancialStatements,Continued ChanaesinGeneralFixedAsets Asumaryofchangesingeneralfixedasets(vehicles,ofie'efurnitureandequil:~ment) folows: BalanceatJune30 Aditions: 196 Purchases $2.165.408 BalanceatJune30 Reductions Courtawards 35,51 197 (251,792) 9,50,$2.258.627 PensionPlans SubstantialyalemployesoftheSherif'soficearemembersoftheSherif'sPensionand ReliefFund("System"),acostsharing,multiple-employerpublicemployeretirementsystem (PERS),controledandadministeredbyaseparateboardoftrustes. PlanDescription.TheSystemprovidesretirementbenefitsaswelasdisabilityandsurv,vor benefits.twelveyearsofservicecreditisrequiredtobecomew.~stedforetirementbenefits andtenyearstobecomevestedfordisabilitybenefitsforanon-servicerelatedisabihty Therearenoservicerequirementsforservicerelatedisabilityorsurvivorbenefits.Benefits areestablishedandamendedbystatestatute.thesystemisuesapubliclyavailable financialrepoithatincludesfinancialstatementsandrequiredsuplementaryinformationtot thesystem.-ihatreportmaybeobtainedbywritingtothesherif's'pensionandrelieffund, PostOficeBox3163,Monroe,Louisiana71210-3163,orbycaling(318)362-381. FundingPolicy.Planmembersarerequiredtocontributeapercentageoftheiranualcove,ed salarytothesystem.thesherifisrequiredtocontributeatanactuarialydeterminedrate MembercontributionsandemployercontributionsfortheSystemarestablishedbystatelaw andratesarestablishedbythepublicretirementsystems'actuarialcomite]r~e Sherif'semployercontributionforthe:System,asprovidedbystatelaw,isfundedthrough anualapropriations,bydeductionsfromlocaladvaloremtaxes,andbyremitancesfromt'~e Sherif. 1-12
TEREBONEPARISHSHERIF NotestoFinancialSlatements,Continued Houma.Louisiana ContributionsrequiredandmadetotheSystemwereasfolows endedjune30, Fiscalyear 197 196 195 Membercontribution% Employercontribution% 8.70% Membercontribution$ Employercontribution$ $390,23 6.0% $275,407 $392,383 8.70% 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 $173,638atJune30,197. 1-.13
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$259.785 (cont.) Comunity Service BalancesatJune30.196 Aditions BalancesatJune30 Reductions 37.89 3,546 $ Narcotic Seizure Acount Compensation Defered Tota 15,547 197$2.201 (39.,2._4) 274 $150,015 15.821 $173,638 (18,018) 41,641 $72,021 $1.051.24 (3,373,529~ 3,702,752 Thefolowingi,~asumaryoflong-termobligationtransactionsduringtheyear han.qesingenerallon(~-termoblieations Long-termobligationspayableatJune30,196 Aditions Long-termobligationspayableatJune30,197 Reductions $9,924 $108.692 103,0 (4,232) OnDecember8,197țheSherifisuedCertificatesofIndebtednesintheamountof $1,50,0forthepurposeofacquiringequipmentandmakingcapitalimprovementṣ1he CertificateswilmatureoverafiveyearperiodendingDecember1,202andbearinterestat 4.73%,payablesemi-anualy.TheCertificatesaresecuredbythegeneralrevenuesofthe Sherif. 1-14
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 June30.197 Begining Liability $ CurentYear Claimsand Changesin Estimates $ 14$ ActualClairn Payments 27$ 589$ 1-15 Ending Liability "163$ 642$ 14 61
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 June30. 198 Amount Totalminimumfuturerentalpayments 20 1-16
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,$103,0isrecordedas aliabilityinthegenerallong-termdebtacountgroup.anexpensewilberecordedinthe GeneralFundintheyearinwhichfundsareapropriatedtopaythisjudgment. SeveralclaimsresultingfromanincidentinwhichadeputyalegedlyenteredaHoumabaqk, shotandkileclabankemployeandheldseveralothershostagearealsopendingagainsthe Sherif.Anotherclaiminvolvesanincidentinwhichthesamedeputywasconvictedofrape OutsidecounseladvisedtheSherifsOficethatitistoearlytorenderanopinionastothe probableoutcome,ortheextentofdamagesthatmightresultfromtheseincidences Acordingly,noprovisionforloseshasbenrecordedinthegeneralpurposef~nan:-ial statements.thesherifsoficeisinsuredthroughthelouisianasherifsriskmanagement Programasdiscusedatnote10. 1-17
SUPLEMIENTAL.INFORMATION 2-0
2-1
SUPLEMENTALINFORMATION TEREBONEPARISHSHERIF Houma,Louisiana GeneralFund StatementofExpenditures-Budget(GAP~asis)andActa YearEndedJune30.197 Curent: Publicsafety: Personalservicesandrelatedbenefits Sherifsalary Deputiesalaries Pensionandpayroltaxes Travelandtraining Tola$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 4,89,213 362,803 35,232 Variance Favorable (Ur,~vorabL~ 5.493.0 5.368.748 124.252 8502923547 0O0 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 14,0 240,0 353.740 3.098.90 26,93 26,93 15,0 20,0 16,0 12,0 3,60 39.0 235,0 10,32,423 2-2 842,365 290,675 309,149 42.189 ;!76,71 21,417 87,516 210,39 30,0 71,789 28,347 531,573 6,463 ~61,240 128,17 51,476 63,237 2,193 358.219 3.14.757 4,232 28.296 32.628 7,631,82 25,85 35.31 36,29 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 2,517 29.96 3~5.01 $10,3,;!3 (14,159 35 (95,52(142483 /to9,olt)
SUPLEMENTALINFORMATION FIDUCIARYFUNDTYPE-AGENCYFUNDS TEREBONFPARISHSHERIF,June30.197 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
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SUPLEMENTARYFINANCIALREPORT
HOUMA,LOUISIANA70361-3695 TELEPHONE@04)851-083 83LITLEBAYOUBI~.CK FAX(504)851-3014 P.O.BOX3693 emalmdbcpa@cajun.net - 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
Thisreportisintendeclfor'theinformationofmanagement.However,thisreportisamaterofpublic recorclanditsdistributionisnotlimited. December18.197 3-2