AvoYELESpARISHSHERIF Marksvile,LoUisiana YearEndedJune30,198 Financia~Report Underprovisionsofstatelaw,this reportisapublicdocument.a copyofthereporthasbensubmittedtotheaudited,oreviewed, entityandotheraprcoriatepublic oficials.thereportis~vai~ablefor publicinspectionatheb~4on RougeoficeoftheLegislatfveA:~ditorand,wher,-~propriate,athe oficeofthe,;arishclerkofcourt Pe!es:'Dn~u
IndependentAuditor'sReport TABLEOFCONTENTS GENERALPLrRPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW) Combinedbalanceshet-alfundtypesandacount groups Combinedstatementofrevenues,expenditures,and changesinfundbalances-algovernmentalfundtypes Combinedstatementofrevenues,expenditures,andchangesin fundbalance-budget(g~pbasis)andactualcertaingovernmentalfundtypes-generaland SpecialRevenueFund Notestofinancialstatements SUPLEMENTALINFORMATION SCHEDULESOFINDIVIDUALFUNDS GeneralFund: Comparativebalanceshet Statementofrevenues,expenditures,andchangesin fundbalance-budget(gapbasis)andactual Statementofexpenditurescomparedtobudget(GAP basis) SpecialRevenueFund: 194SalesTaxFund- Comparativebalanceshet Statementofrevenues,expenditures,andchangesin fundbalance-budget(gapbasis)andactual Statementofexpenditurescomparedtobudget(GAPbasis) Debtservicefund: 194SalesTaxBondSinkingandReserveFund- Comparativebalanceshet Comparativestatementofrevenues,expenditures,and changesinfundbalance CapitalProjectsFund: Comparativebalanceshet Comparativestatementofrevenues,expenditures,andchanges infundbalance FiduciaryFundType-Agencyfunds: Combiningbalanceshet Statementofchangesinasetsandliabilities Page 1-2 4-5 6 78-25 29 30 31-32 34 3536-37 39 40 42 43 4546
INTERNALCONTROL,COMPLIANCEANDOTHERINFORMATION Independent Internal anaudit Performed Standards ControlOverFinancialReportingBasedon ofgeneralpurposefinancialstatements Auditor'sReportonComplianceandon inacordancewithgovernmentauditina Scheduleofprioryearfindings Management'scorectiveactionplan Page 48-50 51 52-53 i
CBu{1~KckJe~,CPA R~selFChampagne,CPA ~ct~rs~avencpa ChdsRainey.CPA C~doChapman,CPA PTr~'~ CPA MSPJTrdboSea~,CPA GeraldAThlbo4e~Jr.CPA K~tMDc,uce~CPA KOLDER,CHAMPAGNE,SLAVEN&RAINEY,LC CERTIFIEDPUBLICACOUNTANTS TheHonozableBilBelt AvoyelesParishSherif Marksvil]e,Louisiana INDEPENDENTAUDITORS'REPORT 234R~8e~egard LalayeteLA70508 PhO:~(318)232-4141 Fax(318)232-8~ 13East~Oes~e~ ~e~badgela70517 Phone(318)32-4020 Fax1318)32-2a67 13EastWa54q~ i&rk$~lela7135t Pi'.one(318)25~9252 Fax(318)253-8681 1234Oa~d~ve,Sutet05 i~gancity,la70380 prone(5o4>3842020 Fax(504)384-3O20 408WCot~Stret V,~eRa~e,U~70586 Pt,one(318)363-2792 Fax(3tS)363-3O49 Wehaveauditedtheacompanyingeneralpurposefinancialstatementsofthe AvoyelesParishSherif,asofandfortheyearthenendedJune30,198.These generalpurposefinancialstatementsaretheresponsibilityoftheavoyelesparish Sherif.Ouresponsibilityistoexpresanopiniononthesegeneralpurpose financialstatementsbasedonouraudit. Weconductedourauditinacordancewith standardsandgovernmentauditinqstandardsisuedgeneralyaceptedauditing bythecomptrolergeneralof theunitedstates.thosestandardsrequirethatweplanandperformtheaudito obtainreasonableasuranceaboutwhetherthegeneralpurposefinancialstatements arefreofmaterialmistatement.anauditincludesexamining,onatestbasis, evidencesuportingtheamountsandisclosuresinthegeneralpurposefinancial statements.anauditalsoincludesasesingtheacountingprinciplesusedand significantestimatesmadebymanagement,aswelasevaluatingtheoveralgeneral purposefinancialstatementpresentation.webelievethatourauditprovidesa reasonablebasisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabove presentfairly,inalmaterialrespects,thefinancialpositionoftheavoyeles ParishSherif,asofJune30,198,andtheresultsofitsoperationsfortheyear thenended,inconformitywithgeneralyaceptedacountingprinciples. InacordancewithGovernmentAuditinqStandardswehavealsoisuedareport datedseptember17,198onourconsiderationoftheavoyelesparishsherif's internalcontroloverfinancialreportingandourtestofitscompliancewith certainprovisionsoflaws,regulations,contractsandgrants. Ourauditwasconductedforthe purposefinancialstatementstaken informationlistedas"suplemental presentedforpurposesofaditional purposeoforminganopiniononthegeneral asawhole.theacompanyingfinancial Information"inthetableofcontentsis analysisandisnotarequiredpartofthe 1 MEMBEROF ~ERIC~INSTITUTEOF CERTIF;ED~BLfCA~S SOCIETYOFLOUISkN~ CERTIFiEI)PUBUCACOL~,N'~.~FrS
generalpurposefinancialstatementsoftheavoyelesparishsherif.such informationhasbensubjectedtotheauditingproceduresapliedintheauditof thegeneralpurposefinancialstatements,and,inouropinion,isfairlypresented inalmaterialrespectsinrelationtothegeneralpurposefinancialstatements takenasawhole. comparativepurposeswastakenfromthefinancialreportforthatyearinwhichwe expresedanunqualifiedopiniononthegeneralpurposefinancialstatementsofthe Thefinancialinformationfortheprecedingyearwhichisincludedfor AvoyelesParishSherif. Kolder,Champagne,Slaven&Rainey,LC CertifiedPublicAcountants Lafayete, SeptemberLouisiana 17,198
GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
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AVOYELESPARISHSHERIF CombinedStatementofRevenues,Expenditures,andChangesinFundBalances- AlGovernmentalFundTypes YearEndedJune30,198 Revenues: Advaloremta~es Salestax lntergovementalrevenues* Federalgrants Stategrants- Staterevenuesharing(ne0 Statesuplementalpay Other Fes,charges,andcomisionsforservices- Civilandcriminal Courtatendance Fedingandkeping Miscelaneous- Indianafairs Interestincome OtherTotalrev(nues Expenditures: Publicsafety- Curent: Personalservicesandrelatedbenefits Operatingservices Operationsandmaintenance ApropriationtoAvoyelcsParishPoliceJury Debtservice Capitalout ay Totalexpenditures Exces(deficiency)ofrevenues overexpenditures Otherfinancingsources(uses): Procedsfromcapitaleases Operatingtransfersin Operatingtransfers~ut Totalotherfinancingsources(uses) Exces(deficiency)ofrevenuesandother sourcesoverexpendituresandotheruses Fundbalances(deficit),begining GenerMSpecial Revenue $398,684$1 18,742 19,079 40,719 51,340 218,523 8,20 0,35,48 310,132 41,16 631,67 109,628 74,10 16,713 Debt ServiceCapital Projects $ $ 123,510 6,290 29,80 162,02 302 87,497 8739 2,219(2,85)(32,21)(87,79) 06,424)042) 1,87 0.485 (2,85) 9,641 8,62587,79 (13,596) 204,71 Totals MemorandumOnly) 98 197 $398,684 1,274,093 18,742 19,079 140,719 51,340 218,5238,20 0,35,48 760,435 1,06 174,42 3.610.691 7,162,260 1,101,538 4,354,0698,20 49,121 596,159 3,721,347 $372,98 1,201,94 97,093 2,835 36,760 14,707 204,0308,20 9,645,671 505,536 9,19 192,493 2,51,46 6,6,736 1,047,302 3,591,3548,20 501,258 236,391 2,051,241 (10,656)460,205 106,082 106,42415,21 (106A24)(ItS~H) 106,082 (4,574) 24,837 460,205 $2,362$6,786$191,15$-$20,263$24,837 Theacompanyingnotesareanintegralpartofthistatement
AVOYEI.LESPARISHSHERIF Marksvil~.Louisiana CombinedStatementofRevenues,Expenditures.andChangesinFundBalance- Budget(GAFBasis)andActual CertainGovernmentalFundTypes-GeneralandSpecialRevenueFund YearEndedJune30.198 Revenues: Advaloremtaxes Salestax Intargovementalrevenues Federalgrants Stategrants- Staterevenuesharing(net) Stalesuplementalpay Other Fes,charges,andcomisionsforservices Civilandcriminal Courtatendanc~ Fedingandkepingprisoners Miscelaneous- Indianafairs Interestincome OtherTotalrevenues Expenditures: Publicsafety- Curent: Personalservicesandrelatedbeneflta Operatingservices Oper~ionsmidmalntenance ApropriationtoAvoyelesParishPoliceJury Debtservice Capitaloutlay Totalexpenditures Exces(deficiency)ofrevenues overexpenditures Otherfinancingsources(uses): Procedsfromcapitalease Operatingtransfersout Totalotherfinancingsources(uses) Exces(d~ficieacy)of~vctucs andothersourcesoverexpenditures andotheruses Fundbalances,begining Fundbalances(deficits).ending GeneralFund SpecialRevenuePund Budget Variance- Favorable (Unfavorable)Budget $375,0$398,684$ 2.0 16,121 3,50 67,50 216,02.50 0.316,656 735.~ 4.50 76,20~ 12,14,97 7.257,901 1.126,858 3~91~50 165.793 312,903 18,742 19.079 40.719 51,340 218.5238.20 10,35.48 703,435 4,716 161,147 2.317,03 6,852.12g 1,060,372 3,72~908,20 27~72 _.434,52,954,90512.304.814 90,072 2.219 23,684$1.252,0 16,742 2,958 7,219 (16,160) 2,523 5,70 8.792 25:35216 84,947 72,056 405,73 6,486 (630.640) (8,20) (61.679) (121,649) Variance- EawTisble (Unfavorable $ $ 1,150.583(101,417) 5.013.275,257,01,163,858 57,65 95.161 310.132 41,16 631,67 109.628 74.10 (349,909)I,_258,0711,16,713 (17,853)(I,071)(2,85) 106,082106,0g2 (5.0)(106,424)(51.424) (5.0) (342)54.65g 35,072 10,485 1,87(123.195) 0.485 Theacompanyingnotesareanintegralpartofthistatement. (l.071) 9,641 (2.85) 9.641 S(123,198JSg,570S6,78 ~ (93,142) 2.18834(682) 48.037 21.051 91,358 (I,784)
AVOYELESPARISHSHERIF NotestoFinancialStatements (i)sumaryofsiqnifieantaecountinqpolicies 1974,theAvoyelesParishSherif(Sherif)servesafouryeartermasthe chiefexecutiveoficerofthelawenforcementdistrictandex-oficiotax AsprovidedbyArticleV,Section27oftheLouisianaConstitutionof colectoroftheparish.thesherifadministerstheparishjailsystemand exercisesdutiesrequiredbytheparishcourtsystem,suchasproviding bailifs,executingordersofthecourt,servingsubpoenas,etcetera. responsibleforenforcingstateandlocalaws,ordinances,etcetera,within theteritorialboundariesoftheparish.thesherifprovidesprotection Asthechieflawenforcementoficeroftheparish,theSherifis totheresidentsoftheparishthroughon-sitepatrols,investigations,et cetera,andservestheresidentsoftheparishthroughthestablishmentof neighborhodwatchprograms,anti-drugabuseprograms,etcetera.in adition,thesherif,whenrequested,providesasistancetootherlaw enforcementagencieswithintheparish. forcolectingandistributingadvalorempropertytaxes,parishocupational licenses,staterevenuesharingfunds,sportsmen'slicenses,andfines,costs, Asthex-oficiotaxcolectoroftheparish,theSherifisresponsible andbondforfeituresimposedbythedistrictcourt. conformto governments. TheacountingandreportingpoliciesoftheAvoyeles requirements Governmental generalyaceptedacounting Units. oftheindustryauditguide Suchacountingandreporting proceduresalsoconformtothe principlesasparishsherif AuditsofStateandLocal aplicableto A.BasisofPresentation Thefolowingisasumaryofcertainsignificantacountingpolicies AvoyelesParishSherifhavebenpreparedinconformitywith Theacompanyingeneralpurposefinancialstatementsofthe generalyaceptedacountingprinciples(gap)asapliedto governmentalunits.thegovernmentalacountingstandardsboard (GASB)istheacpetedstandardsetingbodyforestablishing governmentalacountingandfinancialreportingprinciples.
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) B.FinancialReportinqEntitv funds,acountgroups,activities,etcetera,thatarecontroled bythesherifasanindependentlyelectedparishoficial.asan Forfinancialreportingpurposes,theSherifincludesal independentlyelectedparishoficial,thesherifisolely responsiblefortheoperationsofhisofice,whichincludethe hiringandretentionofemployes,authorityoverbudgeting, responsibilityfordeficits,andthereceiptandisbursementof funds.asrequiredbygeneralyaceptedacountingprinciples, thefinancialstatementsofthereportingentityincludethoseof theavoyelesparishsherif(theprimarygovernment).thereare nocomponentunitstobeincludedinthesherif'sreporting C.FundAcountinq entity. fundsandacountgroups,eachofwhichisconsideredaseparate acountingentity.theoperationsofeachfundareacountedfor TheacountsoftheSherifareorganizedonthebasisof withaseparatesetofself-balancingacountsthatcompriseits asets,liabilities,fundequity,revenues,andexpenditures. Revenuesareacountedforintheseindividualfundsbaseduponthe purposeforwhichtheyaretobespentandthemeansbywhich spendingactivitiesarecontroled.anacountgroup,ontheother hand,isafinancialreportingdevicedesigned~toprovide acountabilityforcertainasetsandliabilitiesthatarenot recordedinthefundsbecausetheydonotdirectlyafectnet expendableavailablefinancialresources. fiduciary.eachcategory,inturn,isdividedintoseparate"fund types".thefundclasificationandadescriptionofeachexisting Fundsareclasifiedintotwocategories:governmentaland fundtypefolows: GovernmentalFundTYPes functionsofthesherifarefinanced.theacquisition,useand balancesofthesherif'sexpendablefinancialresourcesandthe GOvernmentalfundsarethosethroughwhichmostgovernmental relatedliabilitiesareacountedforthroughgovernmentalfunds.
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) Themeasurementfocusisbasedupondeterminationofchangesin financialposition,ratherthanuponetincomedetermination.the folowingarethesherif'sgovernmentalfundtypes: GeneralFund fortheoperationsofthesherif'sofice.thesherif'sprimary 3:142,istheprincipalfundoftheSherif'soficeandacounts TheGeneralFund,asprovidedbyLouisianaRevisedStatute Othersourcesofrevenueincludestaterevenuesharing,state sourcesofrevenueareanadvaloremtaxleviedbythelaw enforcementdistrictandfesforfedingandkepingprisoners. suplementalpayfordeputies,civilandcriminalfes,andfes forcourtatendance.generaloperatingexpendituresarepaidfrom thisfund. SpecialRevenueFund ofaone-halfpercentsalesandusetaxthatislegalyrestricted toexpendituresforspecificpurposes. TheSpecialRevenueFundisusedtoacountfortheproceds DebtServiceFund publicimprovementsalestaxbonds(generalong-termdebt). TheDebtServiceFundacountsfortheservicingofthe CapitalProjectsFund acquisition,construction,orrenovationofmajorcapital resourcestobeusedfor,andthepaymentofcostsrelatedto,the TheCapitalProjectsFundisusedtoacountforfinancial facilities. AgencyFunds FiduciaryFundT aremadetovariousparishagencies,litigantsinsuits,etcetera, cashbonds,taxes,fes,etcetera.disbursementsfromthesefunds Theagencyfundsareusedasdepositoriesforcivilsuits, operations. inthemanerprescribedbylaw.theagencyfundsarecustodial innatureandonotinvolvethemeasurementofresultsof i0
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) D.GeneralFixedAsetsandLonq-TermObliations expendituresathetimetheyarepurchasedorconstructed,andthe relatedasetsarecapitalized(reported)inthegeneralfixed Fixedasetsofgovernmentalfundsarerecordedas asetsacountgroup.nodepreciationhasbenprovidedongeneral fixedasets. estimatedhistoricalcostifactualhistoricalcostisnot available.donatedfixedasetsarestatedatheirestimatedfair Alpurchasedfixedasetsarestatedathistoricalcostor marketvalueonthedatedonated.estimatedamountsareimaterial inrelationtototalfixedasets. tobepaidfromthegeneralfundareacountedforinthegeneral Fund.Alotherlong-termliabilitiesareacountedforinthe Long-termliabilitiesdirectlyasociatedwithandexpected generalong-termdebtacountgroup. themeasurementoffinancialpositionandoesnotinvolve measurementofresultsofoperations. Theacountgroupisnotafund.Itisconcernedonlywith E.BasisofAcountina arerecognizedintheacountsandreportedinthefinancial statements.basisofacountingrelatestothetimingofthe Basisofacountingreferstowhenrevenuesandexpenditures measurementsmade,regardlesofthemeasurementfocusaplied. Theacompanyingeneralpurposefinancialstatementshaveben preparedonthemodifiedacrualbasisofacounting,(exceptfor thetaxcolectoragencyfund,whichispreparedonthecashbasis ofacounting,whichaproximatesthemodifiedacrualbasisof acounting).thegovernmentalfundsusethefolowingpractices inrecordingrevenuesandexpenditures: Revenues recordedintheyeartaxesaredueandpayable.advaloremtaxes areasesedonacalendaryearbasis,becomedueonnovember15 Advaloremtaxesandtherelatedstaterevenuesharingare ofeachyear,andbecomedelinquentondecember31.thetaxesare generalycolectedindecember,january,andfebruaryofthe fiscalyear. i
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued ofthesalestaxcolectorandarerecognizedasrevenueathat time salestaxesareconsideredas"measurable"wheninthehands funds. forservicesarerecordedwhen İntergovernmentalrevenues andfes,chargesandcomisions thesherifisentitledtothe asrevenueswhenearned.substantialyalotherrevenuesare recordedwhenreceived. Interestoninterest-bearingdepositsisrecordedoracrued Expenditures acrualbasisofacountingwhentherelatedfundliabilityis incured,excepthatprincipalandinterestongeneralong-term Expendituresaregeneralyrecognizedunderthemodified obligationsarerecognizedwhendue.purchasesofvarious operatingsupliesareregardedasexpendituresatthetime purchased. OtherFinancingSources agrementsarerecognizedasotherfinancingsourcesandcapital outlayexpendituresathetimeofacquisition.transfersbetwen Generalfixedasetsacquiredthroughcapitallease fundsthatarenotexpectedtoberepaidareacountedforasother financingsources(uses)whenthetransferisauthorizedbythe F.BudaetandBudaetarvAcountinq Sherif. budgetarydatareflectedinthefinancialstatements: TheSheriffolowstheseproceduresinestablishingthe 1Thechiefadministrativedeputypreparesaproposed b~dgetforthegeneralandspecialrevenuefundonthe modifiedacrualbasisofacountingandsubmitsito thesheriforthefiscalyearnolaterthanfiften 2 dayspriortothebeginingofeachfiscalyear. Asumaryoftheproposedbudgetsarepublishedandthe publicisnotifiedthattheproposedbudgetsare availableforpublicinspection.athesametime,a publichearingiscaled. 12
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) 3Apublichearingisheldontheproposedbudgetsat ].easttendaysafterpublicationofthecalfora 4 hearing. Aftertheholdingofthepublichearingandcompletion ofalactionecesarytofinalizeandimplementhe budgets,thebudgetsarelegalyadoptedpriortothe comencementofthefiscalyearforwhichthebudgets 5 arebeingadopted. Albudgetaryapropriationslapseathendofeach 6 fiscalyear. Thebudgetsareadoptedonabasisconsistentwith generalyaceptedacountingprinciples(gap). Budgetedamountsincludedintheacompanyingfinancial statementsareasoriginalyadoptedorasfinaly amendedbythesherif. publicinspectionandwaspublishedintheoficialjournal fourtendaysbeforethepublichearing,whichwasheldonjune24, TheproposedbudgetforJune30,198wasmadeavailablefor 197atheAvoyelesParishSherif'soficeforcomentsfrom taxpayers.thebudgetwasamendedandpublishedintheoficial G.cashandInterest-BearinaDenosits journalonjunei0,198. deposits,interest-bearingdemanddeposits,andtimedeposits. Thesesdepositsarestatedatcost,whichaproximatesmarket. Cashandinterest-bearingdepositsincludesamountsindemand Understatelaw,theSherifmaydepositfundsindemandeposits, interest-bearingdemandeposits,ortimedepositswithstatebanks organizedunderlouisianalaworanyotherstateoftheunited States,orunderthelawsoftheUnitedStates.Taxcolections mustbedepositedinabankdomiciledintheparishwherethefunds H.InterfundReceivables/Payables arecolected. betwenindividualfundsforgodsprovidedorservicesrendered. Thesereceivablesandpayablesareclasifiedasduefromother Duringthecourseofoperations,numeroustransactionsocur fundsorduetotherfundsonthebalanceshet. 13
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) I.VacationandSickLeave vacationleaveand6daysofsickleaveachyearafteroneyear ofservice.neithervacationorsickleavemaybeacumulated. EachemployeoftheSherif'soficeisgrantedi0daysof benefitsatjune30,198,whichrequiredisclosuretoconformwith generalyaceptedacountingprinciples. Therearenoacumulatedandvestedvacationandsickleave purchasedbythesherifandcomoditiesgrantedbytheunited StatesDepartmentofAgriculture(USDA)throughtheLouisiana InventoryintheSherif'sGeneralFundconsistsofod DepartmentofAgricultureandForestry,asprovidedbytheFod DistributionProgram(CFDA10.50).Thecomoditiesarerecorded arevaluedathelowerofcost(first-in,first-out)ormarket, asrevenueswhenreceived;however,alinventoryitemsare andcomoditiesareasignedvaluesbasedoninformationprovided recordedasexpenseswhenconsumed.alpurchasedinventoryitems K.FundE_q~ bytheunitedstatesdepartmentofagricultureandforestry. i.reserves notavailableforexpendituresorlegalysegregatedfor aspecificfutureuse. Reservesrepresentthoseportionsofundequity 2.DesignatedFundBalances forfutureuseofinancialresources. Designatedfundbalancesrepresententativeplans typegrants,andrevenuesarerecognizedasearnedonlywhenthe expenditurestobereimbursedhavebenincured. Ingeneral,grantsreceivedbytheSherifarereimbursable 14
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued M.Encumbrances contracts,andothercomitmentsforthexpenditureofmoniesare recordedinordertoreservethatportionoftheaplicable Encumbranceacounting,underwhichpurchaseorders, apropriation,isnotemployedbythesherifasanextensionof N.ComparativeData formalbudgetaryintegrationinthefunds. understandingofchangesinthesherif'sfinancialpositionand intheacompanyingfinancialstatementsinordertoprovidean Comparativetotaldatafortheprioryearhavebenpresented resultsofoperations.however,comparative(i.e.,presentation ofprioryeartotalsbyfundtype)datahavenotbenpresentedin eachofthestatementssincetheirinclusionwouldmakethe O.TotalColumnsonCombinedStatements-Overview statementsundulycomplexandificultoread. captionedmemorandumonlytoindicatethatheyarepresentedonly tofacilitatefinancialanalysis.datainthesecolumnsdonot TotalcolumnsontheCombinedStatements-Overvieware presentfinancialposition,resultsofoperations,orchangesin financialpositioninconformitywithgeneralyaceptedacounting principles.neitherisuchdatacomparabletoaconsolidation. Interfundeliminationshavenotbenmadeintheagregationof thisdata. 2)CashandInterest-BearinqDeposits organized~iderthelawsofthestateoflouisiana,thelawsofanyother stateintheunion,orthelawsoftheunitedstates.thesherifmayinvest Understatelaw,theSherifmaydepositfundswithinafiscalagentbank incertificatesandtimedepositsofstatebanksorganizedunderlouisianalaw andnationalbankshavingprincipaloficesinlouisiana.atjune30,198, thesherifhascashandinterest-bearingdeposits(bokbalancesnetof overdrafts)totaling$372,3asfolows: Demandeposits Interest-bearingdeposits $104,632 CashonhandTotalcashandinterest-bearingdeposits 685,395 Les:Overdrafts 792,538 2,51 Net; $372,3 420,205 15
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued statelaw,thesedeposits,(ortheresultingbankbalances)mustbesecured byfederaldepositinsuranceorthepledgeofsecuritiesownedbythefiscal Thesedepositsarestatedatcost,whichaproximatesmarket.Under agentbank.themarketvalueofthepledgedsecuritiesplusthefederal depositinsurancemustataltimesequaltheamountondepositwiththe fiscalagentbank.thesesecuritiesareheldinthenameofthepledging fiscalagentbankinaholdingorcustodialbankthatismutualyaceptable tobothparties.depositbalances(bankbalancesatjune30,198,are securedasfolows: Bankbalances $1,194,085 Federaldepositinsurance Pledgedsecurities(category3) $20,0 Totalfederalinsuranceandpledgedsecurities $1,194,085 94085 investmentsforwhichthesecuritiesareheldbythebrokerordealer,orby itstrustdepartmentoragent,butnotinthesherif'sname.eventhoughthe PledgedsecuritiesinCategory3includesuninsuredorunregistered pledgedsecuritiesareconsidereduncolateralized(category3)louisiana RevisedStatute39:129imposesastatutoryrequirementonthecustodialbank toadvertiseandselthepledgedsecuritieswithini0daysofbeingnotified bythesherifthatthefiscalagenthasfailedtopaydepositedfundsupon demand. (3)AdValoremTaxes responsibleforthecolectionandistributionofadvalorempropertytaxes. AdvaloremtaxesatachasanenforceablelienonpropertyasofJanuaryi, TheSherifistheex-oficiotaxcolectoroftheparishandis ofeachyear.taxesareleviedbytheparishgovernmentinjuneandare actualybiledtothetaxpayersbythesherifinoctober.biledtaxesare duebydecember31,becomingdelinquentonjanuary1ofthefolowingyear. ThetaxesarebasedonasesedvaluesdeterminedbytheTaxAsesorof AvoyelesParishandarecolectedbytheSherif.Thetaxesareremitedto theapropriatetaxingbodiesnetofdeductionsforpensionfund contributions. FortheyearendedJune30,198,lawenforcementaxesaplicabletothe Sherif'sGeneralFund,wereleviedatherateof6.41milsonpropertywith Advaloremtaxesarebudgetedandrecordedintheyearleviedandbiled. asesedvaluationstotaling$60,84,060. 16
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) notaxesreceivableinthegeneralfundatjune30.198. Totalawenforcementaxeslevieduring197were$390,01.Therewere 4)InterfundReceivables/Pavables GeneralFund OtherFundsDueto DueFrom Specialrevenuefund: Capitalprojectsfund Agencyfunds: Salestaxfund $58,140 $4,391 Bondftnd 4,391 47,767 Finesandcostfund 12thJudicialcourtfinesfund Federalinmatefund 274178 20 $102,531 9,90_1 = $102,531 = (5)DueFromOtherGovernmentalAaenc~es 30,198,consistedofthefolowing: Amountsduefromothergovernmentalagenciestotaling$1,373,235atJune General DepartmentofPublicSafetyandCorections Fund SalesTax U.S.ImigrationandNaturalization DepartmentofTreasury $529,696 AvoyelesParishPoliceJury 415,163 AvoyelesParishScholBoard 47,431 $ Fund Variousparishesandcities 235,659 Other 17,303 $1,285,018 39,76 8,217 = $8,217 17
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued ChanaesinGeneralFixedAsets Asumaryofchangesingeneralfixedasetsfolows Furniture, Balance,June30,197 LandBuildlnqsVehicles Equipment General Total Fixed Asets Aditions Reductions $174,40$5,437,019$3,069,091$8,680,510 83,254 506,898 590,15 Balance,June30,198$174,40$5,520,273$3,575,989$9,270,62 DedicationofProcedsandFlowofFunds-SalesandUseTax $1,150,583;197$1,036,920aprovedbyvotersonNovember19,192andlevied bythesherifbeginingjanuaryi,193arededicatedtothefolowing Procedsoftheone-halfcentsalesandusetax(198colections purposes: maintaining,stafingandoperatingequipmentandfacilities necesarytoprovidenhanced91emergencytelephone,ambulance, Establishing,acquiring,constructing,improving, dispatchandotherservicesforthebenefitoftheresidentsofthe Parish. Fund",alsocaledthe"sinkingFund",anamountconsistingof1/12ofthe nextmaturinginstalmentofprincipalandinterestontheoutstandingbonds. Eachmonththerewilbesetasideintoa"BondandInterestSinking suchtransfersmustbemadeonorbeforethe20thdayofeachmonthtoasure thepromptpaymentofprincipalandinterestastheybecomedueandmaybe usedonlyforsuchpayments. Fund"requirementwhenhefailedtomakethemonthlydepositsonorbeforethe 20thdayofthemonth. DuringtheyearendedJune30,198,theSherifviolatedthe"Sinking 194SalesTaxFund'sbalanceshet. AtJune30,198,$8,217ofsalestaxreceivableisreflectedonthe 18
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) 8) Alemployesaremembersofoneofthefolowingretirementsystems i FederalSocialSecuritySystem LouisianaSherifs'PensionandReliefFund A.FederalSocialSecuritySystem Pertinentinformationrelativetoeachplanfolows LouisianaSherifs'PensionandReliefFundaremembersofthe FederalSocialSecuritySystem.TheSherifanditsemployes Alemployeswhoarenoteligibletoparticipateinthe contributeapercentageofeachemploye'scompensationtothe System(7.65%contributedbytheSherif;7.65%bythemploye). TheSherif'scontributionduringtheyearendedJune30,198, B.LouisianaSherifs'PensionandReliefFund amountedto$236,875. PlanDescription- Sherif'soficearemembersoftheLouisianaSherifsPensionand ReliefFund(RetirementSystem),acost-sharingmultiplemployer SubstantialyalemployesoftheAvoyelesParish definedbenefitpensionplanadministeredbyaseparateboardof trustes. fit,whoearnatleast$40permonth,andwhowerebetwenthe agesof18and50athetimeoforiginalemploymentarerequired Alsherifsandaldeputieswhoarefoundtobephysicaly toparticipateintheretirementsystem.employesareligible toretireatorafterage5withatleast12yearsofcredited serviceandreceiveabenefit,payablemonthlyforlife,equalto apercentageoftheirfinal-averagesalaryforeachyearof creditedservice.thepercentagetobeusedforeachyearof serviceis2.5%foreachyeariftotalserviceisatleast12but lesthan15years,2.75%foreachyeariftotalserviceisleast 15butlesthan20years,and3%foreachyeariftotalservice isatleast20years(acti17of195increasedtheacrualrate by0.25%foralservicerenderedonorafterjanuaryi,1980). Inanycase,theretirementbenefitcanotexced10%oftheir final-averagesalary,final-averagesalaryisthemploye's averagesalaryoverthe36consecutiveorjoinedmonthsthat producethehighestaverage.employeswhoterminatewithatleast 19
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) 12yearsofserviceanddonotwithdrawtheiremploye contributionsmayretireatorafterage5andreceivethebenefit acruedtotheirdateofterminationasindicatedpreviously. Employeswhoterminatewithatleast20yearsofcreditedservice arealsoeligibletoelectearlybenefitsbetwenages50and5 withreducedbenefitsequaltotheactuarialequivalentofthe benefitowhichtheywouldotherwisebentitledatage5.the RetirementSystemalsoprovidesdeathanddisabilitybenefits. Benefitsarestablishedoramendedbystatestatute. financialreporthatincludesfinancialstatementsandrequired suplementaryinformationfortheretirementsystem.thatreport TheRetirementSystemisuesananualpubliclyavailable mayobtainedbywritingtothelouisianasherifspensionand ReliefFund,PostOficeBox3163,Monroe,Louisiana7120,orby caling(318)362-3191. FundingPolicycoveredsalaryandtheAvoyelesParishSherifisrequiredto contributeatanactuarialydeterminedrate.thecurentrateis Planmembersarerequiredtocontribute8.7%oftheiranual 5.0%ofanualcoveredpayrol.ContributionstotheRetirement Systemalsoincludeone-halfofonepercentofthetaxeshownto becolectiblebythetaxrolsofeachparishandfundsas requiredandavailablefrominsurancepremiums.thecontribution requirementsofplanmembersandtheavoyelesparishsherifare establishedandmaybeamendedbystatestatute.asprovidedby R.S.1:103,themployercontributionsaredeterminedbyactuarial valuationandaresubjectochangeachyearbasedontheresults ofthevaluationforthepriorfiscalyear.theavoyelesparish Sherif'scontributionstotheRetirementSystemfortheyears endedjune30,198,197,and196were$21,632,$218,184,and $193,36,respectively,equaltotherequiredcontributionsfor eachyear. (9)PostretirementHealthCareInsuranceBenefits retiredemployes.substantialyalofthesherif'semployesareligible forthesebenefitsiftheyreachnormalretirementagewhileworkingforthe TheSherifprovidescertainhealthcareinsurancebenefitsforits Sherif.Thesebenefitsforretiresandsimilarbenefitsforactive employesareprovidedthroughaninsurancecompanywherethemonthlypremium benefitsarerecognizedasexpenseswhenthemonthlypremiumsarepaidandas ispaidbythesherif.thecostofprovidingretire'shealthcareinsurance June30,198theamountofretirebenefitstotaled$16,542. revenuewhenreimbursementisreceivedfromtheretire.fortheyearended 20
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) (I0)Chan~esinAqencvFundBalances Asumaryofchangesinagencyfundbalancesduetotaxingbodiesand othersanduetoprisonersfolows: Balances,June30,197 Aditions Reductions Balances,June30,198 Balances,June30,197 Aditions Reductions Balances,June30,198 i)notespayable BondFinesand CivilFundFundCostsFund $2,010 406,083 404,875 $3,218 =~ $2,741 9,184 6,096 $5,829 = $51,568 17,182 140,725 $8,025 ~ = 12th Tax JudicialCourtColectorInmate FinesFund Fund Fund $619 451,293 450,431 $1,481 $403,936 5,202,163 5,265,701 $340,398 $49,18 735,64 73,585 $51,17 AtJune30,198,notespayableoftheGeneralFundconsistedofthe folowing: NotepayabletoCotonportBank; dueoctober30,198;bearing interestat10.50percent;secured byasignmentofreceivables. NotepayabletoHiberniaNationalBank; duemarch26,19;bearinginterestat 4.969percent;securedbyasignmentof receivables. 21 $125,351 I0,0 $25,351 =
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) (12)ChanqesinGeneralLonq-TermObliqations Thefolowingisasumaryofthelong-termdebtransactionsforthe yearendedjune30,198: Notespayable Capitaleasepayable Certificatesof indebtednes Publicimprovementsales taxbonds Total Balance Balance 06/30/97AditionsReductions06/30/98 $82,939 29,159 570,0 1,425,0 $ 9,95$68,360 3,579$14,579 95,575 130,0 40,0 85,01,340,QOQ $2,107,098$9,95$316,939$1,890,154 Long-termdebtoutstandingatJune30,198iscomprisedofthe folowing: NotepayabletoAcadianAmbulance; dueinmonthlyinstalmentsof $6,0includinginterestat7.0 percent;final~paymentdueseptember 198. CapitaleasepayabletoFordMotor CreditCompany;bearinginterestof 6.25percent;payablein24monthly instalmentsof$4,420;finalpayment duejanuary3,20. $1,20,0Certificatesof IndebtednesdatedMarch1,191;due inanualinstalmentsof$140,0to $15,0throughMarchi,201; interestat5.40to6.35percent; securedbyanirevocablepledgeand dedicationofundsderivedfroma parishwidespecialtaxof6.41mils. 2 $14,579 95,575 40,0
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) $1,650,0PublicImprovementSales TaxBonds,Series194;principaldue inanualinstalmentsof$90,0to $160,0throughMayI,209;interest duesemi-anualyat4.70to5.90 percent,securedbyanirevocablepledge andedicationofone-halfpercent salestax. Totalgeneralong-termdebt.i,340,0 $1,890,154 Theanualrequirementstoretirealgeneralong-termdebtasofJune 30,198,includinginterestpaymentsof$58,214areasfolows: YearEndin~June30 19 20 201 202 203 204-208 209 13)Leases CapitalLease- Principal Interest Totals $309,48 270,306 25,0 105,0 15,0 675,0 160,0 $105,84 87,969 76,01 58,875 53,415 16,670 ~9,40 $1,890,154 $58,214 $2,48,368 TheSherifrecordsasetsacquiredthroughcapitaleasesasanaset andanobligationinthegeneralong-termdebtacountgroup.thesherif isobligatedunderonecapitaleasenteredintonfebruary3,198forthe purchaseofiveautomobiles~futureminimumleasepayments,togetherwith thepresentvalueofthenetminimumleasepayments,asofjune30,198,is asfolows: automobiles Fiscalyear 19 20 Les:Amountrepresentinginterest Presentvalueofnetminimumleasepayments 23 $70,721 30,941 101,62 (6,087 $95,575
AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) OperatingLeases- AvoyelesParishScholBoardfortheleasingofbuildingstobeoperatedas jailfacilitiesforthefiscalyearendedjune30,198.eachleaserequired TheSherifenteredintothreanualoperatingleaseagrementswiththe pa~entsof$i,50permonth.thesherif'soperationsandmaintenance expendituresreflects$54,0forjaileases.atjune30,198,$87,830is owedtoavoyelesparishscholboardformonthlyleasepayments. AvoyelesParishscholBoardandrenewedtheleases.Thetermsofthelease forthefiscalyearendingjune30,19onlyrequiresatotalpaymentof OnJuly14,198theSherifpresentedpaymentof$30,0tothe $1,50permonth.The$4,50monthlyleaseamountwasreducedbythe Sherif'smonthlycostof$3,0toprovideanin-scholdeputiesprogram. 14)TaxesPaldUnderProtest fundsatjune30,198,include$241,398oftaxespaidunderprotestplus interestearnedtodateof$29,25ontheinvestmentofthesefunds.these Theunsetledbalancesduetotaxingbodiesandothersintheagency fundsareheldpendingresolutionoftheprotestandareacountedforinthe TaxColectorAgencyFund. (15)LitiqationandClaims damages.intheopinionofthesherif'slegalcounsel,resolutionofthese lawsuitswouldnotcreatealiabilitytothesherifinexcesofinsurance AtJune30,198,theSherifisinvolvedinseveralawsuitsclaiming coverage. reimbursementof$71,426formedicalexpensesowedasaresultoftreatment forpuertoricanprisonershousedintheavoyelesparishjailsystem. TheSherifhasfiledaclaimagainstApletonPrisonCorporationfor AlthoughitistheopinionoftheSherifandhislegalcounselthata favorableresultisexpectedfromthisaction,thisclaimisnotreflectedin thegeneralpurposefinancialstatementsatjune30,198becauseitisnot colectiblewithinthecurentperiodorsonenoughthereaftertopay liabilitiesofthecurentperiod. 24
(16)Comitment AVOYELESPARISHSHERIF NotestoFinancialStatements(Continued) OnMarch24,193,theSherifenteredintoacontractwithAcadian AmbulanceService,Inc.fortheoperationofanambulanceserviceinAvoyeles ParishforaperiodofiveyearsfromJanuaryi,193throughDecember31, 197,requiringmonthlypaymentsof$27,0each,beginingMarch24,193. Theoperationsandmaintenancexpendituresofthe194SalesTaxFund reflects$324,0forambulanceservicefortheyearendedjune30,198. AsofJanuaryi,198 understandingwithacadian paymentsof$27,0. thereisnocontractand AmbulanceService,Inc. (17)~actofYear20onComputerProqrams(Unaudited (18) thesherifhasaverbal requiringmonth-to-month TheYear20isueistheresultofcomputerprogramsbeingwriten usingtwodigitsratherthanfourtodefinetheaplicableyear.anyofthe Sherif'scomputerprogramsthathavetimesensitivesoftwaremayrecognize adateusing"0"astheyear190ratherthantheyear20.thiscould resultinasystemfailureormiscalculationscausingdisruptionsof operations,including,amongotherthings,atemporaryinabilitytoproces transactions,orengageinsimilarnormalbusinesactivities. TheSherifisutilizinginternalresourcestoidentifyandtestthe systemsforyear20compliance.todate,apreliminaryasesmentofthe impactofthisisuehasnotbencompleted.becauseoftheunprecedented natureoftheyear20isue,itsefectsandthesucesofrelated remediationefortswilnotbefulydeterminableuntiltheyear20and thereafter. TheSherif'soficeisexposedtovariousrisksoflosrelatedto torts;theftof,damageto,andestructionofasets;erorsandomisions; injuriestoemployes;andnaturaldisasters.duringjanuary198,the Sherifwasunabletobtainlawenforcementliabilityinsuranceatacostit consideredtobeconomicalyjustifiable.managementbelievesitismore economicaltomanageitsriskinternalyandsetasideasetsforclaim setlementinitsgeneralfund.asofjune30,198,$80,81inadeposit acountwasdesignatedforlawenforcementliabilityclaimsandincidental cost.intheopinionofmanagementandthesherif'slegalcounsel,thereare noeventsthathaveocuredthatgiverisetoreportanyclaimliabilityat June30,198. The oflosṣherifcontinuestocarycomercialinsuranceforalotherisks comercialsetledclaimsresultingfrom insurancecoverageinanyofthe 25 theseriskshavenotexceded pasthrefiscalyears.
26
SCHEDULESOFINDIVIDUALFUNDS 27
GENERALFUND TOacountforesourcestraditionalyasociatedwithgovernmentswhichare notrequiredtobeacountedforinanotherfund. 28
ASETS AVOYELESPARISHSHERIF GeneralFund ComparativeBalanceShet June30,198and197 Cashandinterest-bearingdeposits Receivables: Duefromotherfunds Duefromothergovernmentalagencies Other Inventory Otherasets Totalasets LIABILITIESANDFUNDBALANCE Liabilities: Cashoverdraft Acountspayable Duetotherfunds Notespayable Interestpayable Otherliabilities Totaliabilities Fundbalance(deficit): Reservedforinventory Unreserved,undesignated Totalfundbalance Totaliabilitiesandfundbalance 29 198 197 $1,439 58,140 1,285,018 1,161 42,439 50 $1,498,247 $363,907 740,958 4,391 25,351 307 10,971 1,475,85 42,439 (20,07) 2,362 $1,498,247 $93,310 159 1,041,502 20,1650 $1,15,137 $297,582 50,936 32,970 187,856 978 74,30 1,14,652 20,16 (9,631) 10,485 $1,15,137
AVOYELESpARISItSHERIF StatementofRevenues,Expenditures,andChangesinFundBalance- Budget(GAPBasis)andActual-GeneralFund YearEndedJune30,198 "~i(ncomp~ra~.iveae'td~amountsf~yea~e~6e63u.e30,~.97 Revenues: Advaloremtaxes lntergovernmentalrevenues- Federalgrants Stalegrants: Sta~erevenuesharing Stalesuplementalpay Otber Fes,charges,andcomisionsforservices- Civilandcriminal Courtat~enda.ce Fedingandkepingprisoners Miscelaneous- Indianafairs Interestincome OtherTotalrevenues Expenditures: Publicsafety- Curent: Personalservicesandrelatedbenefits Operatingservices Operationsandmaintenance ApropriationtoAvoyefiesParishpoliceJury Debtservice Capitaloutlay Totalexpenditures I'xcesofrevenuesoverexpenditures Otherfinancingsources(uses): Procedsfromcapitaleases Operalinglransfersout Totalotherfinancingsources(uses) Excesofrevenuesandothersources overexpendituresandotheruses Fundbalance(deficit),begining Fundbalance,ending 30 GeneralFuad Budget Variance- Favorable (Unfavorable) $375.0$398,684$23,684$372,98 2,0 16,121 13,50 167,50 216,0 2,50 0,316,656 735,0 4,50 76,20 12,14,97 7,257,901 1,126,858 3,091,450 165,793 312,903 1,954,905 18.742 19,079 140,719 51,340 218,5238,20 0,35,48 16,742 2,958 7,219 (16,160) 2.523 5,70 18,792 25,435216 84.947 72,056 405.73 6,486 (630,640) (8,20) (61,679).(121,649) (349,909) 97,093 12,835 136,760 14.707 204,030 8,20 9,645,671 505,536 3,160 168,21,279,194 6,327.278 1,016,737 3.02,9168,20 264~37 146,282 0,785,650 90,072 12,219(17,853)493,54 135,072 10,485 106,082 06,424)(342) 106,082 (51,424) 54,658 1,87(123,195) 10,485 (15,21) (15,21 378,3 (367,848)
AVOYELESpARISHSHERIF GeneralFund StatementofExpendituresComparedtoBudget(GAPBasis) YearEndedJune30,198 WithComparativeActualAmountsforYearEndedJune30,197 Publicsafety: Personalservicesandrelatedbenefits- Sherifsalary Deputiesalaries Othersalaries Pensionandpayroltaxes Totalpersonalservicesandrelatedbenefits Operatingservices- Deputyliabilityinsurance Hospitalizationinsurance Autoinsurance Otherinsutance Totaloperatingservices Operationsandmaintenance- Automaintenanceandfuel Deputyuniformsandsuplies Oficesupliesandexpenses Telephone Radio Prisonerfedingandmaintenance Legalfes Otherprofesionalfes Criminalir~ves'6ga't%n Jailease Jailmaintenanceandutilities Duesandsubscriptions OtherTotaloperationsandmaintenance 198 Budget Actual $71,510 6,01,490 69,0 505,901 7,257,901 14,413 901,743 186~14 24,28 1,126,858 345,0 104,0 123,650 45,0 4,50 1~49,30 41,0 81,07~o0 26,0 831,0 13,0 21.0 3.091.450 $71,510 5,684,975 619,131 476.512 6.852.128 13,563 853,056 170,898 2.85 1,060,372 290,084 127,054 176,878 43,931 7,72 1,864,739 4,081 73,503 20,372 54,0 831,782 19,964 167,930 3,72,090 Variance- Favorable (Unfavorable) $326,515 49,869 29.389 405.73 850 48,687 15,516 1,43 6,486 54,916 (23,054) (53,28) 1,069 (3,272) (415,439) (3,o81) 7,497 (13,372) (28,0) (782) (6,964) (146,930) (630,640) 197 Actua $71,50 5,496,828 270,197 48.753 6,327,278 212,192 690,820 90,939 2,786 1,016,737 248,814 107,3 187,630 70,915 4)60,435,808 51,928 5,052 24,03 54,0 73,981 13,409 35.753 3.02.916 (continued)
AVOYELESPARISHSHERIF GeneralFund StatementofExpendituresComparedtoBudget(GAPBasis)-(Continued) YearEndedJune30,198 WithComparativeActualAmountsforYearEndedJune30,197 ApropriationtoAvoyeles ParishPoliceJury Debtservice- Principal Interest Totaldebtservice Capitaloutlay- Autos Radios Computers Jailequipment Equipment Totalcapitaloutlay Totalexpenditures 198 Budget Actual 130,0 35,793 Variance- Favorable (Unfavorable)197 Actua 8,20 (8,20) 8,20 172,891 54.581(42,891) 08,78)174,21 90.016 165,793 27,472(61,679)264,237 10,134 17,769 25,0 135,0 25.0 312,903 21,791 3,54 15,27 138,756 25,174 434,52 (1,657) (15,785) 9,723 (3,756) (174) 93,797 1,708 6,450 41,109 3,218 (121,649)146,282 $1,954,905$12,304,814$(349,909)$10,785,650
SPECIALREVENUEFUND 194SalesTaxFund-Toacountforthereceiptand dedicatedtothefolowingpurposes: Sherif's194one-halfpercentsalesand constructing,improving,maintaining usetax.thesetaxesare equipmentandfacilitiesnecesarytoprovideenhanced91 establishing,acquiring, stafingandoperating useofprocedsofthe emergencytelephone,ambulance,dispatchandotherservicesforthe benefitoftheresidentsoftheparish. 3
AVOYELESPARISHSHERIF 194SalesTaxFund ComparativeBalanceShet June30,198and197 ASETS Cashandinterest-bearingdeposits Receivables: Duefromothergovernmentalunits Other Totalasets LIABILITIESANDFUNDBALANCE Liabilities: Cashoverdraft Acountspayable Duetotherfunds Totaliabilities Fundbalance: Unreserved-undesignated Totaliabilitiesandfundbalance 198 197 $38$358 8,21781,64 8,68 8,68 $97,273$90,670 $20,406 47,767 2,314 90,487 $57,794 15,48 7,787 81,029 6,7869,641 $97,273$90,670
Revenues: Salestaxes Miscelaneous Totalevenues AVOYELESPARISHSHERIF 194SalesTaxFund StatementofRevenues,Expenditures,andChangesinFundBalance- Budget(GAPBasis)andActual YearEndedJune30,198 WithComparativeActualAmountsfortheYearEndedJune30,197 Expenditures: Curent- Publicsafety: Personalservicesandrelatedbenefits Operatingservices Operationsandmaintenance Debtservice Capitaloutlay Totalexpenditures 198 Budget Actual $1,252,0 5,0 1,257,0 32,250 42,0 630,95 157,65 95,161 1,258,071 $1,150,583 13,275 1,163,858 310,132 41,16 631,67 109,628 74,10 1,16,713 Variance- Favorable (Unfavorable)197 $(101,417) 8,275 (93,142) 2,18834 (682) 48,037 21,051 91,358 $1,036,920 24,272 1,061,192 39,458 30,565 568,251 72,0 2,620 1,032,894 Exces(deficiency)ofrevenuesover expenditures (1,071)(2,85)(1,784)28,298 Otherfinancingsources Operatingtransfersin Exces(deficiency)ofrevenuesandother sourcesoverexpenditures Fundbalance(deficit),begining Fundbalance,ending (1,071) 9.641 (2,85)(1,784) 9,641 50.0 78,298 (68,657) $8,570$6,786$(I,784)$9,641 35
AVOYELESPARISHSHERIF 194SalesTaxFund StatementofExpendituresComparedtoBudget(GAPBasis) YearEndedJune30,198 WithComparativeActualAmountsfortheYearEndedJune30,197 Publicsafety: Personalservicesand relatedbenefits- Directorsalary Secretarysalary Roadcrewsalary Comunicationsalaries Pensionandpayroltaxes Totalpersonalservicesand relatedbenefits Operatingservices- Deputyhospitalization Operationsandmaintenance- AutomaintenanceandfiJel Radiomaintenance Oficesupliesandexpenses Computersoftware Telephone Profesionalfes Comunityservices Ambulanceservice Salestaxcolectionfe Publications,duesandsubscriptions Utilities Uniforms Educationandtraining OtherTotaloperationsandmaintenance 198 BudgetActual $36,60 20,40 14,30 231,70 29,250 32,250 42.0 4,10 51,0 15,095 165,0 10,150 13,0 324,0 16,0 6,650 15,0 3,0 7~0 1,0 630,95 $36,60 20,40 14,30 216,41 2,421 310.132 41,16 3,326 39,179 16,67282 182,35 10,130 12,24 324,0 15,460 4,90 12,473 2,057 7,376 1,423 631.67 Variance- Favorable (Unfavorable)197 15,289 6.829 2.18 83474 1,821 (1,57) (82) (17,35) 20 756 540 1,750 2,527943 (376) (423) $34,80 20,40 260,84 23.374 39.458 30,565 3,279 34,858 23,9131 130,536 13,51 324,0 14,241 4,70 1,609 2,434 1,354 3.427 (682)568,251 (continued)
AVOYELESPARISHSHERIF 194SalesTaxFund WithComparativeActualAmountsfortheYearEndedJune30,197 StatementofExpendituresComparedtoBudget(GAPBasis) YearEndedJune30,198 198 Budget Actual Variance- Debtservice: (Unfavorable)197 Favorable Principal Interest 85,0 Totaldebtservice 72,65 68,360 41,268 16,640 31,397 63,751 157,65 109,628 48,037 72,0 8.249 Capitaloutlay: Radios Roadsigns 35,65 Computers 2,06 Equipment 25,0 Totalcapitaloutlay 32,50 95.161 25,92 376 39,695 8,047 74.10 9,63 16,953 1,630 (7,195) 21.051 7,37 5,283 2.620 Totalexpenditures $1,258,071$1,16,713$91,358$1,032,894 37
DEBTSERVICEFUND 194Sale~TaxBondSinkingandReserve-Toacumulatemoniesforepaymentofthe $].,650,0PublicImprovementSalesTaxBonds,Series194and interestduesemi-anualyat4.70toi0.0percent.paymentsare derivedfromtheone-halfcentsalesandusetaxaprovedbythe votersonnovember19,192. 38
AVOYELESPARISHSHERIF 194SalesTaxBondSinkingandReserveFund ComparativeBalanceShet June30,198and197 198 197 Cashandinterest-bearingdeposits ASETS Duefromotherfunds $191,15$17,707 27,04 Totalasets $191,15$204,71 FUNDBALANCE Fundbalance: Reservedfordebtservice $191,15$204,71 39
AVOYELESPARISHSHERIF 194SalesTaxBondSinkingandReserveFund ComparativeStatementofRevenues,ExpendituresandChangesinFundBalance YearsEndedJune30,198and197 198 197 Revenues: Salestaxes Interest $123,510 Totalrevenues 6,290 $165,021 129.80 171.060 6,039 Expenditures: Debtservice- Principal Interest Totalexpenditures 162,021 85,0 7,021 165.021 80,0 85,021 Exces(deficiency)ofrevenuesoverexpenditures (32,21)6,039 Otherfinancingsources Operatingtransfersin 18,625 Exces(deficiency)ofrevenuesandothersources overexpendituresandotheruses (13,596) Fundbalance,begining 204,71 198,672 6,039 Fundbalance,ending $191,15$204,71
CAPITALPROJECTSFUND JailConstruction-Toacountfor facilitiesfinancedbytheconstructionandexpansionofjail thegeneralfund. 41
Cashandinterest-bearingdeposit ASETS Duefromotherfunds Totalasets LIABILITIESANDFUNDBALANCE Liabilities: Cashoverdraft Acountspayable Retainagepayable Fundbalance: Totaliahilities Unreserved,designated Totaliabilitiesandfundbalance AVOYELESPARISHSHERJF ComparativeBalanceShet CapitalProjectsFund June30,198and197 198 197 $-4,391$1,295 $4,391$13,987 12,692 $35,892 4,353 4,146 $- 13,987 4,39113,987 $4,391$13,987 42
AVOYELESPARISHSHERIF ComparativeStatementofRevenues,ExpendituresandChangesinFundBalance CapitalProjectsFund YearsEndedJune30,198and197 98 197 Revenue Interest $ $ Expenditures: Curent- Capitaloutlay- Operationsandmaintenance 302 187 MarksvileJailInfirmaryRenovation SimesportDetentionCenter 45,810 Totalexpenditures 41.68 87.79 67.489 67.676 Deficiencyofrevenuesoverexpenditures Otherfinancingsources (87,79)(67,676) Operatingtransfersin 87,7965,21 Exces(deficiency)ofrevenuesandother sourcesoverexpenditures Fundbalance,begin,fng Fundbalance,endine $ (2,465) 2,465 $
FIDUCIARYFUNDTYPE-AGENCYFUNDS CivilFund-Toacountforfundsheldinconectionwithcivilsuits,Sherif's sales,andgarnishmentsandpaymentofthesecolectionstothe Sherif'sGeneralFundandotherecipientsinacordancewith aplicablelaws. BondFund-TOacountforthecolection thesecolectionstotheofbonds,fines,andcostsandpaymentof Sherif's12thJudicialCourtFinesFund. FinesandCostFund-Toacountforthecolectionofinesandcostsandpayment ofthesecolectionstothesherif's12thjudicialcourtfines Fund. 12thJudicialCourtFinesFund-Toacountforthecolectionofinesandcosts andpaymentofthesecolectionstothesherif'sgeneralfundand otherecipientsinacordancewithaplicablelaws. TaxColectorFund-ArticleV,Section27oftheLouisianaConstitutionof1974, providesthathesherifwilserveasthecolectorofstateand parishtaxesandfes.thetaxcolectorfundisusedtocolect andistributethesetaxesandfestotheapropriatetaxing bodies. FederalInmateFund-Toacountforthe theirindividualacounts theseinmates. depositsmadeby,andfor,inmatesto andtheapropriatedisbursementsto 4
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l~alances,beginingofyear Aditions: Deposils- Sherifsales,suits,andseizures Advancedeposits Clerkofcourtfes BondsFinesandcosts Outsideandgarnishmentcolections 1axes,fes,etc.paidtotaxcolector Prisonerdeposits Interestoninvesunents 1tansfersfromtitlesandcostfund Totaladitions Total Reductions: Taxes,fes,etc.distributedtotaxing bodiesandothers Notary SherifsGeneralFundandClerkofCoutl Litigantsandatorneys Apraisers Wreckerandstorage Oficialpublications Prisonerdistribution Otherparishes Othersetlements Districlatorney Polcejury Judges Judgesjudicialexpansefund Courtrecordingclerk Indigentdefenderfund Indigentdefendelfe LouisianaComisiononLawEnforcement Louisianaenforcement-Training LouisianaDeparimentofWildlifeandFisheries Coroner Transfersto12thJudicialCourtfines Totalreductions Balances,endofyear AVOYELESPARISHSHERIF FiduciaryFundType-AgencyFunds StatementofChangesinAsetsandLiabilities YearEndedJune30,198 WithComparafveTotalsforYearEndedJune30,197 CivilFundBondFund Fines12th andjudicialtaxfederal Cos~CourtFinesColectorInmate FundFundFundFund 98 197 $2,010$2,741$51,568$619$403,936$49.18$509,92$402,697 253,7279,51951,892 9,18417,182 913 146,821 451,2935,202,163735,64 408,0931,92528,750451,9125,606,09784,7627,491,54 1,965 13,10 246,304 5,140 10,206 6,570 1,084 506 6,0966,096 73,673 40,725 40,725450,43 4,86,4232,15 198,789 174.815,0 15,797,021 701,4171,2478,894 63,914 103,591 36,528 16,910720 17,637 41,7803,7383,245255,425 142,91 6,438.310 $5,829$8,025$1,481$340,398$51,17$490,128$509,92
INTERNALCONTROL,COMPLIANCE AND OTHERINFORMATION 47
cb~1~k~cpa R~IFC.hat,%,>agne.CPA ~ct~rs~ev~,cpa ChrisRaqneỵCPA Conr~dOC~pn~nCPA pizgyc~,l~lecpa penyanoeleso~.cpa MaryThlbo4ea~CPA c.efakjatr,bo<}ea~jr.cpa Ke~/MDoucetCPA Ke~thJRachalCPA KOLDER,CHAMPAGNE,SLAVEN&RAINEY,LC CERTIFIEDPUBLICACOUNTANTS INDEPENDENTAUDITOR'SREPORTONCOMPLIANCEANDON INTERNALCONTROLOVERFINANCIALREPORTINGBASEDONANAUDIT OFGENERALPURPOSEFINANCIALSTATEMENTSPERFORMED INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS TheHonorableBilBelt AvoyelesParishSherif 234R~Bea~egard Lafayetle.LA70tO8 Fax(318)232-860 $13EastBnG~cjeShet Bre~d<je~70517 Pt~(318)324020 Fax(318)32-2867 13EastWad~*l Marks,atomtA71351 Ph~(318)25~9252 Fax(318)253-8681 1234Da~dCave,S~Ia105 MorganCIty,LA70380 Ph~(504)38,~2020 Fax(504)3843020 4O8WCOH~Stret ~lep~e,la70586 Plkx'~(318)36~2792 Fax(318)36~-3049 WehaveauditedthegeneralpurposefinancialstatementsoftheAvoyeles ParishSherifasofandfortheyearendedJune30,198,andhaveisuedour reporthereondatedseptember17,198.weconductedourauditinacordancewith generalyaceptedauditingstandardsandgovernmentauditingstandardsisuedby thecomptrolergeneraloftheunitedstates Compliance AspartofobtainingreasonableasuranceaboutwhethertheAvoyelesParish Sherif'sfinancialstatementsarefreofmaterialmistatement,weperformedtests ofitscompliancewithcertainprovisionsoflaws,regulations,contractsand grants,noncompliancewithwhichcouldhaveadirectandmaterialefectonthe determinationoffinancialstatementamounts.however,providinganopinionon compliancewiththoseprovisionswasnotanobjectiveofourauditand,acordingly, wedonotexpresuchanopinion.theresultsofourtestsdisclosedinstancesof noncompliancewhicharerequiredtobereportedundergovernmentauditingstandards asdescribedbelow. 98-1 Finding cewithsales namecn/ir Themonthlysinkingfundrequirementsasrequiredbythe194SalesTaxBond Agrementswerenotfundedmonthly. Recomendation Sinkingfundpaymentshouldbemademonthlyinatimelymanerasrequired bythe194salestaxbondagrements, Response Theprinicipalandinterestpaymentsweren~dewhendueforthefiscalyear endedjune30,198andthesinkingfundrequirementswilbefundedmonthlyin acordancewiththebondagrements. 48 MEMBEROF ~ERIC~INSTITUTEOF CERTIFIEDPUBLICAC~nS SOCIETYOFLOUlSI~,~ CERnFIEO~BUC^~C~I~IS