RECEIVED LEGISLTtVEAUDITOR 201JUN25a~10:03 Underprovisionsofstatelaw,til[;reportisaptJtJlc document.acopyoftherepolthasben[~uhmitedto thentityandotherapropri~tepublicoficials,lhe reportisavailableforpublicinspection~thebaton RougeoficeoftheLegislativeAuditorand,where apropriate,atheoficeoftheparishclerkofcourt. ReleaseDate/7-~'!~~~t~"
DISTRICTATORNEY EIGHTHJUDICIALDISTRICT OFTHE STATEOFLOUISIANA WINPARISIt DistrictAtorneyoftheEighthJudicialDistrict everycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebeforethegrandjuryinhisdistrict, andisthelegaladvisortothegrandjury.ltcperformsotherdutiesasprovidedbylaw.thedislrictatorneyiselected AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,theDistrictAtorneyhaschargeof byfilequalifiedelectorsofthejudicialdistrictforatermofsixyears.theeighthjudicialdistrictencompasestheparish ofwin,l.ouisiana.
DISTR1CTATORNEY EIGHTItJUDICIALDISTRICT OFTHE STATEOFLOUISIANA WINPARISIt TABLEOFCONTENTS IndependentAuditors'ReportOnComplianceAndOnInternalControlOverFinancialReportingBasedOn ndependentauditors'reportonthecomponentunitfinancialstatements PAGENQ 1-23-4567 AnAuditOfFinancialStatementsPerformedInAcordanceWithGovernmentAuditingStandards ComponentUnitFinancialStatements CombinedBalanceShet-AlFundTypesAcountGroups-December31,20 CombinedStatementofRevenues,Expenditures,andChangesinFundBalances-AlGovernmental CombinedStatementofRevenues,ExpendituresandChangesinFundBalance-Budget(GAP)Basisand FundTypes-December31,20 NotestoFinancialStatements Actual-AlGovernmentalFundTypes-December31,20 CombiningIndividualFundAndAcountGroupFinancialStatements 10-20 8-9 BalanceShet-GeneralFund-December31,20 21232,425 StatementofRevenues,Expenditures,andChangesinFundBalances-Budget(GAP)BasisAnd SpeciatRevenueFunds Actual-GeneralFund-December31.20 CombiningBalanceShet-SpecialRevenueFund-December31,20 CombiningStatementofRevenues,Expenditures,AndChangesInFundBalance-SpecialRevenue- CombiningStatementofRevenues,Expenditures,AndChangesInFundBalance-Budget(GAP)Basis 26 AgencyFund AndActual-SpecialRevenueFund-December31,20 28-29 27 BalanceShet-AsetForfeitureFund-December31,20 GeneralFixedAsetsAcountGroup StatementofChangesInAsetsAndLiabilities-AsetForfeitureFund-December31,19 3O 3132 StatementofGeneralFixedAsets-BySource-December31,20 OtherSuplementaryInformation StatementofChangesinGeneralFixedAsets-December31,20 34 35 ReportOnComplianceWithRequirementsAplicableToEachMajorProgramAndInternalControlOver ScheduleofExpendituresofFederalAwards-December31,20 ComplianceInAcordanceWithOMBCircularA-13 37-38 36 39
DISTRICTA'ITORNEY EIGHTItJUDICIALDISTRIC7 STATEOFLOUISIANA WINPARISH TABLEOFCONTENTS-(CONT.) ScheduleofFindingsAndQuestionedCost-December31,20 Management'sCorectiveActionForCurentYearAuditFindings Management'sSumaryofPriorYearFindings Graphs _PAGENO. 40-4142434
JOHNR.VERCHERPC Certi~iedPu6~cAcountant Jena,Louisiana71342 Tel:(318)92-6348 P.O.Box1608 Fax:(318)92-4374 ITOR'SREPORTONTIlECOMPONE 1tonorableTeryReves,I)istriclAtorney P.O.l)rawer1384 Wmnficld.Louisiana oftheeighthjudicialdistrict JudicialDistrict,WinParish,l,ouisiana,acomponentunitoftheWinParishPoliceJury,asofDecember3l,20and fortheyearthenendedaslistedinthetableofcontents.thesefinancialstatementsaretheresponsibilityofthedistrict IhaveauditedtheacompanyingcomponentunitfinancialstatementsoftheDistrictAtorneyoftheEighth AtorneyoftheEighthJudicialDistrict,WinParish,Louisiana,andmanagement.Myresponsibilityistoexpresan opinionolthesefinancialstatementsbasedonayaudit. Standard~',isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethat1planandperformthe auditobtainreasonableasuranceaboutwhetherthefinancialstatementsarefreofmaterialmistatemenl.anaudit 1conductednayauditinacordancewithgeneralyaceptedauditingstandardsandGovernwntAuditing includesexamining,onatestbasis,evidencesuportingtheamountsandisclosuresinthefinancialstatements.anaudit alsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralfinancialstatementpresentation.ibelievethatmyauditprovidesareasonablebasisformyopinion. bailbondpremiumsinacordancewithr.s.2:1065.1.theamountofthisliability,whichisconsideredmaterial,has notbendetermined. Thegeneralfundoesnotpresent"amountdueothergovernmentalunits",aliabilityresultingfromundistributed paragraph,thefinancialstatementsreferedtoabovepresentfairly,inalmaterialrespects,thefinancialposiliouofthe DistrictAtorneyoftheEighthJudicialDistrictasofDecember31,20,andtheresultsofitsoperationsfortheyearthen Inmyopinion,exceptfortheomisionof"amountsdueothergovernmentalunits"asdiscusedinthethird endedinconformitywithgeneralyaceptedacountingprinciples. suplementaryiufomalion,combiningstatementsandthegraphslistedinthetableofcontentsarepresentedforpurposes ofaditionalanalysisandarenotarequiredpartofthefinancialstatementsofthedistrictatorneyoftheeighthjudicial Myauditwasmadeforthepurposeofornainganopiniononthefinancialstatementstakenasawhole.Theother l)islrict,winparish,louisiana.suchinformationhasbensubjected1otheauditingproceduresapliedintheauditof lhcfinancialstatementsand,inmyopinion,isfairlypresentedinalmaterialrespectsinrelation1othefinancial slalemeulstakenasawhole. considerationofdistriclatorneyoftheeighthjudicialdistrict,winparish,louisiana'sinternalcontroloverfinancial reportingandmytestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants. InacordancewithGovernmentAuditingStandards,IhavealsoisuednayreportdatedMay15,201,onmy AMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTS _MEMBER
asawhole.theacompanyingscheduleofexpendituresofederalawardsispresentedforpurposesofaditionalanalysis Myauditwasperformedforthepurposeoforminganopiniononthecomponentunitfinancialstatementstaken asrequiredbyu.s.oficeofmanagementandbudgetcirculara-13,auditsofstates,localgovernments,andnon- ProfitOrganizations,andisnotarequiredpartofthecomponentunitfinancialstatementsoftheDistrictAtorneyofthe Eighfl~JudicialDistrict,WrenParish,Louisiana.Suchinformationhasbensubjectedtotheauditingproceduresaplied intheauditofthecomponentunitfinancialstatementsand,inayopinion,isfairlystated,inalmaterialrespects,in relationtothecomponentunitfinancialstatementstakenasawhole. JofmR.Vercher Jcna,l,ouisiana May15,201
JOHNR.VERCHERPC CertfedPu(~ficAcountant Jena,Louisiana71342 P.O.Box1608 Fax:(318)92-4374 Tel:(318)92-6348 IN N G TO F NJ N PERFORMEl) Ol,OVER Thc]lonorableTen'yReves,DistrictAtorney oftheeighthjudicial)istrict P.O.l)rawer1384 Winfield.Louisiana WinParish,l.ouisiana,asofandfortheyearendedDecember31,20,andhaveisuedmyreporthereondatedMay 1haveauditedthecomponentunitfinancialstatementsoftheDistrictAtorneyoftheEighthJudicialDistrict, 15,201.Iconductedmyauditinacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheuniledstates. (;omlfliance WrenParish,].ouisiana,financialstatementsarefreofmaterialmistatement,lperformedtestsofitscompliancewith certainprovisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirectandmaterial Aspa~lofobtainingreasonableasuranceaboutwhethertheDistrictAtorneyoftheEighthJudicial)istricl, cfeclonthedeterminationofinancialstatementamounts.however,providinganopiniononcompliancewiththose provisionswasnotanobjectiveofnayaudit,andacordingly,idonotexpresuchanopinion.theresultsofmytests disclosednoinstancesofnoncompliancethatarerequiredtobereportedundergovernmentauditingstandard.exceptas folowsandasdiscusedin"scheduleoffindingsandquestionedcosts"onpages40-41. 1nternalControlOverFinancialRenortine 20-C-1BonusesPaidtoEmployes Parish,Louisiaoa'sinternalcontroloverfinancialreportinginordertodeternainenayauditingproceduresforthepurpose ofcxpresingmyopiniononthefinancialstatementsandnot1oprovideasuranceontheinternalcontroloverfinancial Inplaningandperformingmyaudit,IconsideredtheDistrictAtorneyoftheEighthJudicialDistrict,Win reporting.myconsiderationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydisclosealmailersin theinternalcontroloverfinancialreportingthatmightbematerialweakneses.amaterialweaknesisaconditionin whichthedesignoroperationofoneormoreoftheinternalcontrolcomponentsdoesnotreducetoarelativelylowlevel theriskthatmistalementsinamountsthatwouldbematerialinrelatioa~tothefinancialstalemenlsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned fimctions.inotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperationthat1considertobe malerialweakneses..americaninstituteofcertifiedpublicacountants SOCIETYOFLOUISIANACERTIFtEDPUBLICACOUNTANTS MEMBER_ 3
intendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. "/'hisreportisintendedsolelyfortheinformationanduseofmanagementandthelegislativeauditorandisnot Joh,~R.Verc~er Jena,l.ouisiana May15,201
DISTRICTA'ITORNEYOFTHEIGHTH STATEOFLOUISIANA JUDICIALDISTRICT WINPARISH COMBINEDBALANCESHET-ALFUNDTYPESANDACOUNTGROUPS DECEMBER31.20 Governmental FundType Fiduciary ASETS General Revenue Special Fund Acount Agency Fund Groups General Fixed Asets (Memorandum CashandCashEquivalents Receivables: DueFromOtherGovernments: ComisionsOnFines&Forfeitures $38,603 ComisionsOnCoudCosts GeneralFixedAsets FederalGrants Other 1,405 $1.023 Total Only) 2,910 30,363 -O- 4,053-O- -0-$43.679 LIABILITIES&FUNDEQUITY Liabilities TOTALASETS $73,281-0- 2,630-0- -0- -O- -O- $23.653 4.053-0- -0--0--0--0-30,363 1,4052,910 2,630 $72,818 $173,805 Z~I~ AcountsPayable AcruedPayrolTaxes&Retirement DueToLawEnforcementAgencies TOTALIABILITIES AndOthers $10,280 7,09-0- 209-0- FundEquity- InvestmentInGeneralFixed._$_._%?._89 -O- -0- $-0--0-4.053 *0-10,489 7.09 Asets TotalFundEquity FundBalance-._5_5._,_.9_2. -O-$-0-$ TOTALIABILITIES& FUNDEQUITY _._$_._~;9_2 $73,281$23,653$4,053 _L._~5 ~5~5-0- 21,51 $72,818 _$_._.L2._,_8!_8._ -0- $72,818 152,254 Z~.3.~. 173,805 Theacompanyingnotesareanintegralpartofthefinancialstatement. 6
COMBINEDSTATEMENTOFREVENUES,EXPENDITURES,AND DISTRICTATORNEYOFTtEIGHTHJUDICIALDISTRICT STATEOFLOUISIANA CtIANGESINFUNDBALANCES-ALGOVERNMENTALFUNDTYPES FORTHEYEARENDEDECEMBER31.20 REVENUES General ChargesForServices Fund Intergovernmental- Special Revenue Fund (Memorandum CityAtorneyFes $ -0-$70,563$ Total Only) 70,563 ComisionsOnFines&Forfeitures OtherRevenues ComisionsOnCourtCosts FederalAndOtherGrants EXPENDITURES TOTALREVENUES 320,3Ō- -0--0--0- GeneralGovernment-Judicial Curent: AutomobileExpense BankFes ConventionsAndSeminars CriminalCourtFundReimbursement $2,9231 DuesAndSubscriptions 32,564 LegalAndAcountingFes 40,0 LegalLibrary 6,071 MerchantRefund 2,105 10,939309-0--0-13,93854o 1,127 32,564 OficeSupliesAndPostage OtherMiscelaneous 5,093-0- -0--0-40,0 7,198 PublicEducation 1,753 RepairsAndMaintenance 6,180 2,821 2,105 SalariesAndRelatedBenefits TOTALEXPENDITURES Travel 38,963329 Telephone 303,785 20,474 1,170 4,61 12,923 5,093 25,15-0- 10,841 2,821 15.28 32,658 59,437329 23,217-0- 36,43 EXCES(DEFICIENCYOFREVENUES.-~~-~-~ -~~-~-~ 48,32 15,28 OVER(UNDER)EXPENDITURES OtherFinancingSources(Uses) _$_._.!2.36z20_.3)_._ TotalOtherFinancingSources(Uses) OperatingTransfersIn OperatingTransfersOut $308,038 $293,520 57.317 $297,516 ~o~2~_. _~._.~29Z~L $8,326 ~30~8~)_.~ $316,364 EXCES(DEFICIENCY)OFREVENUES $ -0- OVER(UNDER)EXPENDITURESAND OTHERFINANCINGSOURCES(USES) FUNDBALANCE-BEGININGOFYEAR $61,313$(3,96)$ 57,317 FUNDBALANCE-ENDOFYEAR -~-~-~~~ (5,321) 27,40 ~ ~g~-~- 2,19 Theacompanyingnotesareanintegralpartofthefinancialstatement?
DISTRICTA'ITORNEYOFTHEIGHTHJUDICIALDISTRICT COMBININGSTATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE- WINFIELD,LOUISIANA BUDGET(GAP)BASISANDACTUAL-ALGOVEIUXIMENTALFUNDTYPES FORTHEYEARENDEDECEMBER31,20 GeneralFund ChargesForServices REVENUES Budget Intergovernmental- CityAtorneyFes -0-$ Actual -0- (Unfavorable) Favorable Variance ComisionsOnFines&Forfeitures OtherRevenue ComisionsOnCourtCosts 12,0 FederalAndOtherGrants 25,0 23,0 12,0-0-- TOTALREVENUES $29,0 165,0 ~,.~_ 191,10 24,36 2,941 0-(64) 3~._ (50) EXPENDITURES._~_._._2~4~J~_ $25,213 26.10 (J~_~_). GeneralGovernment-Judicial Curent: AutomobileExpense BankFes ConventionsAndSeminars $2,750 CriminalCourtFundReimbursement 30,0 40,0 20 $2,9231 DuesAndSubscriptions LegalAndAcountingFes LegalLibrary 6,50 32,564 OficeSupliesAndPostage 2,0 40,0 OtherMiscelaneous 5,0 6,071 (2,564) (249)(31) PublicEducation 35,0 1,50 2,105-0- RepairsAndMaintenance 2,0 5,093 1,753 SalariesAndRelatedBenefits Travel&Mileage 314,0 25,0 50 38,963329 6,180 (4,180) 429(105)(93) (253) Telephone MerchantRefunds VictimRestitution 15,0 303,785 TOTALEXPENDITURES "~;-]~-8~-.]450-25,15-0- 15,28 10,215 (3,963) 171 -~-~6~- -0- (15) -0~ EXCES(DEFICIENCY)OFREVENUES i~i-i_i~il (28)-0-Ō- OVER(UNDER)EXPENDITURES OtherFinancingSources(Uses) _~;_(2.60_,450).$_(236,203)._ 24.247 TotalOtherFinancingSources(Uses) OperatingTransfersIn OperatingTransfersOut $302,750 -$-~6~7/-5iJ -0- '$-~Y:B~ $308,038 (10,52) ~i~i(~;i_21~ili $ (10,52) 5,28 EXCES(DEFICIENCY)OFREVENUES OVER(UNDER)EXPENDITURESAND OTHERFINANCINGSOURCES(USES) FUNDBALANCE-BEGININGOFYEAR $42,30$61,313$ 19,013 FUNDBALANCE-ENDOFYEAR -~-$~-?i~+$b5";gi~-2" (5,321) (5,321) -0- Theacompanyingnotesareanintegralpartofthefinancialstatement
SpecialRevenue Budget 70,0 Actual Favorable Variance Totals 70.563-0- (Unfavorable) 563-0- $70,0 Budget Actual 320,3-0- -0--0- -0--0-12,0 70,563 (Unfavorable) Variance Favorable 563-0- 25,0 5,158-0- 23,0 -~-~i~% 480,175 4,0 31,268 (64)(50) (174) $10,50195 10,939$ 23,217 309 (439) -0- (14) 1,0-0--0-1,127 (12,717) 20,0 1,50-0- $13,250395 8,250 1,170 (127) 40,50 $13,938 40,0 7,50 32,564 54O $ 30,0-0- 20,474 4,61-0--0-30 2,0 40,0 5,0 7,198 7.936 (68) (145) 3,589(474) 13,0 2,105-0- -0-10,250 12,923 5,093 12,0-0- 3,0 $~_~8,~4~ 1,50 32,658-0--0- (2,656) 34,0 5,050 10,841 2,821-0- 12.0-0-179 37,0 59,437329 1,50 15,0 36,43 (4,437) 302(105)(93)7(591) 3,0 48,32 1.50 15,28 2,821 (1,32) 7,57 171-0- (28) 179 i~ 1,50 i)i~i~ $293,520$ 6,790$26,280$57,317 $8,326 (305,842)$ $ (5,842) 8,326 2,484 "~~:%-5 $302,750 (3O,O0O) $316,364._$~.!,037 -~~ (316,364) $ (16,364) 13,614 $(13,270)$(3,96)$ $27,40 -~-~-~ 27,40.~-$ 9,274$29,030$57,317$ ~-:~- -0-2,19 28,287 ~.~~-~-~ 2,19-0-
DISTRICTATORNEYOFTIlE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinaneia[Statements INTROI)UCTION l.ouisiana,havebenpreparedinconformitywithgeneralyaceptedacountingprinciplesasapliedtogovernment units.thegovernmentacountingstandardsboardistheaceptedstandard-setingbodyforestablishing ThefinancialstatementsoftheDistrictAtorneyoftheEighthJudicialDistrict,WinParish,Winfield, governmentalacountingandfinancialreportingprinciples.thefolowingnotestothefinancialstatementsarean integralpartofthefinancialreport. (1)SUMARYOFSIGNIFICANTACOUNTINGPOLICIES cvcrycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebeforethegrandjuryinhisdistrict, andisthelegaladvisortothegrandjury.heperformsotherdutiesasprovidedbylaw.thedistrictatorneyiselected AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,theDistrictAtorneyhasehargcof bythequalifiedelectorsoflhejudicialdistrictforatermofsixyears.theeighthjudicialdistrictencompasestheparish ofwin.1.ouisiana. Board(GASB)topromulgategeneralyaceptedacountingprinciplesandreportingstandardswithrespectoactivities andtransactionsofstateandlocalgovernmentalentities.innovemberof1984,thegasbisuedacodificationof InAprilof1984,theFinancialAcountingFoundationestablishedtheGovernmentalAcountingStandards governmentalacountingandfinancialreportingstandards.thiscodificationandsubsequentgasbpronouncemcnls,is recognizedasgeneralyaceptedacountingprinciplesforstateandlocalgovernments. conformtogeneralyaeptedacountingprinciplesasaplicabletogovernments.suchacountingandreporting proceduresalsoconformtotherequirementsetforthinthelouisianagovernmentalauditguideandtol.ouisiana TheacountingandreportingpoliciesoftheDistrictAtorneyoftheEighthJudicialDistrictofWinParish RevisedStatute24:517,andtotheindustryauditguide,AuditsofStateandLocalGovernmentalUnits B.REPORTINGENTITY Thefolowingisasumaryofcertainsignificantacountingpolicies theeighthjudicialdistrictisapartofthedistrictcourtsystemofthestateoflouisiana.however,thestatestatutesthai createthei)istriclatorneysalsogivethedistrictatorneyscontroloveraltheiroperations.thisincludesthehiringand Forfinancialreportingpurposes,inconformancewithGASBCodificationSection210,theDistrictAtorneyof retentionofemployes,authorityoverbudgeting,responsibilityfordeficits,andthereceiptandisbursementofunds. Thel)istriclAtorneyisfinancialyindependentandoperatesautonomouslyfromtheStateofLouisianand independentlyfromthedistrictcourtsystem. reportingentityforwinparish.thefinancialreportingentityconsistsof(a)theprimarygovernment(policejury),(b) Asthegoverningauthorityoftheparish,foreportingpurposes,theWinParishPoliceJuryisthefinancial organizationsforwhichtheprimarygovernmentisfinancialyacountable,and(e)otherorganizationsforwhich exclusionwouldcausethereportingentity'sfinancialstatementstobemisleadingorincomplete. 10
DISTRICTATORNEYOFTIlE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotileFinanciafStatements(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOIJCIES-~Co componentunitshouldbeconsideredpartofthewinparishpolicejuryforfinancialreportingpurposes.thebasic GovernmentalAcountingStandardsBoardStalementNo.14establishedcriteriafordeleniningwhich criterionforincludingapotentialcomponentunitwithinthereportingentityisfinancialacountability.thiscriteria includes: 1.Apointingavotingmajorityofmaorganization'sgoverningbody,and a.theabilityofthepoliejurytoimposeitswilonthatorganizationand/or b.thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimposespecificfinancia 2.Organizationsforwhichthepolicejurydoesnotapointavotingmajoritybutarefiscalydependenlonthe burdensonthepolicejury. policejury. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdataofthe organizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. toimposespecificfinancialburdensonthepolicejury.inadition,thereportingentityfinancialstatementswouldbe misleadingifdataofthedistrictatorneyisnotincludedbecauseofthenatureandsignificanceoftherelationship.for Thel)istrictAtorneyoftheEighthJudicialDistrictisfinancialydependentonthepolicejuryandhastheability thesereasons,thedistrictatorneywasdeterminedtobeacomponentunitofthewinparishpolicejury,thefinancial reportingentity.theacompanyingfinancialstatementspresentinfomtiononlyonthefimdsmaintainedbythedislrjcl Atorneyandonotpresentinformationonthepolicejury,thegeneralgovernmentservicesprovidedbythat govermnentalunit,ortheothergovernmentalunitsthatcomprisethefinancialreportingentity. A.FUNDACOUNTING consideredaseparateacountingentity.theoperationsofeachfundareacountedforwithaseparatesetofselfbalancingacountsthatcompriseitsasets,liabilities,fundequity,revenues,andexpenditures.anacountgroupisa TheacountsoftheDistrictAtorneyareorganizedonthebasisofundsandacountgroups,eachofwhichis financialreportingdevicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthatarenotrecordedinthe fundsbecausetheydonotdirectlyafectnetexpendableavailablefinancialresources.fundacountingisdesignedto demonstratelegalcomplianceandtoaidfinancialmanagementbysegregatingtransactionsrelatingtocertaingovernment functionsoractivities. themeansbywhichspendingactivitiesarecontroled.thevariousfundsaregrouped,inthefinancialstatementsinthis report,intotwogenericfundtypesandthrebroadfundcategoriesasfolows: Revenuesareacountedforintheseindividualfundsbaseduponthepurposeforwhichtheyaretobespentand
DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinancia[Statements(Cont.) (1)SUMARYOFSIGNIFICANTACOUNTINGPOIJCIES-(Cont. FUNDACOUNTING-(Cont.) GeneralFnd(DistrictAtorney'sExpense) resourcesexcepthoserequiredtobeacountedforinanotherfund. TheGeneralFundisthegeneralopera(trigfundoftheDistrictAtorney.Itisusedtoacountforalfinancial providesthatwelvepercentofthefinescolectedandbondsforfeitedbetransmitedtothedistrictatorneytodefraythe necesaryexpendituresofhisofice. TheGeneralFundwasestablishedincompliancewithLouisianaRevisedStatute15:571.1asamended,which asesments,expendabletrusts,orothermajorcapitalprojects)thatarelegalyrestrictedtoexpendituresforspecific purposes.thespecialrevenuefundsofthedistrictatorneyoftheeighthjudicialdistrictconsistofthefolowing: Specialrevenuefundsareusedtoacountfortheprocedsofspecificrevenuesources(otherthanspecial TitleIV-DFund authorizedbyact17of1975,toestablishfamilyandchildsuportprogramscompatiblewithtitleiv-i)ofthe SocialSecurityAct.Thepurposeofthesefundsistoenforcethesuportobligationowedbyabsentparentsto TheTitleIV-DFundconsistsofreimbursementgrantsfromtheLouisianaDepartmentofSocialServices, theirfamiliesandchildren,tolocateabsentparents,toestablishpaternity,andtobtainfamilyandchildsuport. TitleIV-DIncentiveFund Non-AFDCchildsuporlcolections.Theamountandthedistributionoftheincentivepaymentsaregovernedby thecodeoffederalregulations(cfr)303.52whichrequiresthestatetopasthroughanapropriateshareof IncentivepaymentsareprovidedtoindividualstatesasamotivatingdevicetoincreasebothAlq)Cand thepaymentstopoliticalsubdivisionsbasedoncriteriawhichtakeintoacountheficiencyandefectivenesof theactivitiescariedoutunderthestateplan. athediscretionofthedistrictatorney. Incentivepaymentsarenotconsideredtobefederalfinancialasistanceandmaybeusedforanypurpose
DISTRICTATORNEYOFTIlE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotfteFinancia(Statements(Cont A.FUNDACOUNTING-(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Cont. GovernmentalFunds-(Cont. IFortldesChecksColectionFeFund RevisedStatute16:15,whichprovidesthatheDistrictAtorneyreceives,fromtheprincipaltotheofense,a prescribedamountuponcolectionofaworthlescheck.expendituresfromthisfundareathesolediscretionof TheWorthlesCheckColectionFeFundconsistsofescolectedinacordancewithl.ouisiana thedistrictatorneyandmaybeusedtodefraythesalariesandexpensesoftheoficeofthedish'iclatorney, butmaynotbeusedtosuplementhesalary&thedistrictatorney. Pre-TrialInterventionFund alternativetoprosecution.individualswhovoluntertoparticipateintheprogramareasesedafeandreceive cordinatedasistanceinjobplacement,educationalandvocationalreferals,personalandgroupcounseling,and Thepre-lrialinterventionprogramisadiversionprogramwhichisoferedtoselectedofendersasan referals1othercomunityagenciesapropriatetotheirneds.fesreceivedmaybeusedforanypurposeat thesolediscretionofthedistrictatorney. AgenO,Fundorganizations,othergovernmentsandotherfunds. Agencyfundsareusedtoacountforasetsheldbythegovernmentasanagentforindividuals,private operations. Agencyfundsarecustodialinature(asetsequaliabilities)andonotinvolvemeasurementofresultsof AsetForfeitureFundorderofthedistrictcourt,thesefundsareitherefundedtothelitigantsordistributedtotheapropriaterecipient,in acordancewithaplicablelaws. TheAsetForfeitureFundisusedasadepositoryforasetseizedbylocalawenforcementagencies.Upon Ge~leralFixedAsetsAcountGroup xedasetsandlone-termliabilities FixedAsetsAcountGroup,andarerecordedasexpendituresinthegovernmentalfundtypeswhenpurchased. FixedAsetsusedinthegovernmentalfundtypeoperations(generalfixedasets)areacountedforintheGeneral 13
DISTRICTATORNEYOFTIE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Cont.~ A.FIJNI)A('('OUNTING-(Cont.) FixedAsetsandLone-TermLiabilities-{Cont GeueralqxedAsetsAcountGroup-(Cont.) Alfixedasetsarestatedathistoricalcostorestimatedhistoricalcostifactualhistoricalcostisnotavailable.Donated fixedasetsarevaluedatheirestimatedfairvalueonthedatedonated.noneofthedistrictatorney'sfixedasetscosts havebenestimated.nodepreciationhasbenprovidedongeneralfixedasets. tcrmdebtacountgroup,notinthegeneralfund. Long-termliabilitiesexpectedtobefinancedfromthegovernmentalfundareacountedforinthegeneralong- GeneralLone-TermDebtAcountGroup generalobligationbondsandotherlong-termdebt.]'heacountingandreportingtreatmentapliedtothefixedasetsand long-termliabilitiesasociatedwithafundaredeternainedbyitsmeasurementfocus.algovernmentalfundsare Thisisnotafundbutratheranacountgroupthatisusedtoacountfortheoutstandingprincipalbalancsof acountedforonaspendingor"financialflow"measurementfocus.thismeansthatonlycurentasetsandcurent liabilitiesaregeneranyincludedontheirbalanceshets.theireportedfundbalance(netcurentasetsisconsidereda measureof"availablespendableresources."governmentalfundoperatingstatementspresentincreases(revenuesand otherfinancingsources)andecreases(expendituresandotherfnancinguses)inetcurentasets.acordingly,theyarc saidtopresentasumaryofsourcesandusesof"availablespendableresources"duringaperiod. l,ong-tcndebtacountgroup. Long-termliabilitiesexpectedtobefinancedfromgovernmentalfundtypesareacountedforinfl~cGenera Theyarenotinvolvedwithmeasurementofresultsofoperations. Thetwoacountgroupsarenot"funds."Theyareconcernedonlywiththemeasurementofinancialposition B.BASISOFACOUNTING financialstatements.basisofacountingrelatestothetimingofthemeasurementsmade,regardlesofthemeasurement focusaplied. Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedintheacountsandreportedinthe rcognizedwhentheybecomemeasurableandavailableasnetcurentasets.theprimaryrevenuesourceswhichare susceptibletoacrualunderthemodifiedacrualbasisofacountingincludefes,charges,andcomisionsforservices, Thegovernmentalfundsareacountedforusingthemodifiedacrualbasisofacounting.Theirevenuesare intergovernmentalrevenue,andinterestrevenue.comisionsonfinesandbondforfeituresandcourtcostsarerecorded intheyeartheyarecolectedbythetaxcolector.grantsarerecordedwhenthedistrictatorneyisentitledtothefunds. Fesonworthleschecksarerecordedintheyearinwhichtheworthlescheckispaid.Interestincomeisacrued, 14
DISTRICTATORNEYOFTHE EIGHTH]UDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Con B.BASISOFACOUNTING-(Cont.) whenitsreceiptocursonenoughafterthendoftheacountingperiodsoastobebothmeasurableandavailable abilityisincured. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhentherelatedfund C.IUI)GETARYPRACTICES Transfersbetwenfundswhicharenotexpectedtoberepaidareacountedforasotherfinancingsources(uses) RevenueFundsinacordancewithLouisianaRevisedStatutes.Theoperatingbudgetispreparedbasedonprioryear's revenuesandexpendituresandthestimatedincreasethereinforthecurentyear,usingthemodifiedacrualbasisof TheDistrictAtorneyadoptsabudgetpriortoJanuary1ofeachyearfortheGeneralFundandtheSpecial acounting.thedistrictatorneyisnotrequiredtopublishthebudget,buthebudgetmustbeadoptedandavailablefor publicinspection.budgetedamountsincludedintheacompanyingfinancialstatementsincludetheoriginaladopted budgetamountsandalsubsequentamendments.albudgetapropriationslapseatyearend. D.COMPENSATEDABSENCES year.vacationleavemaynotbeacumulatedandlapsesathendofeachfiscalyear.sickleavemaybeacumulated uptoamaxinmofthirlydays.gasbstatement16providesfortheacrualofearnedsickleaveonlytothextentitis Ful-timemployesoftheDistrictAtorney'soficearntendaysvacationleaveandsixdaysickleaveach probablethathebenefitswilresultinterminationpayments,ratherthanbetakenasabsencesduetoilnes.sincethe DistrictAtorneydoesnotprovideterminationpaymentsforsickleave,noacrualofliabilityforearnedsickleavehas bcnpresentedinthefinancialstatements.thecostofcurentleaveprivilegesisrecognizedasacurent-yearexpenditure inthegeneralfundwhenleaveisactualylaken. E.RECE1VABI,ES expectedtobctmcolectible. Alreceivablesarereportedatheirgrosvalue,andwhereaplicable,arereducedbythestimatedportionthatis F.SIORT-TERMINTERFUNDRECEIVABLES/PAYABLES rendered.thesereceivablesandpayablesareclasifiedas"duefromotherfunds"or"dueotherfunds"onthebalance shet.short-terminterfundloansareclasifiedas"interfundreceivables/payables"andarerecordedbyalfundsafected l)uringthecourseofoperations,numeroustransactionsocurbetwenindividualfundsforgodsprovidedorservices intheperiodinwhichtransactionsarexecuted.
DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (1).SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Cont G.FUNI)EQUITY 1.TOTALCOLUMNSONCOMBINEDSTATEMENTS-OVERVIEW Theunreservedfundbalancesforgovernmenlalfundsrepresentheamountavailableforbudgetingfutureoperations I.USEOFESTIMATES managelnentomakestimatesandasumptionsthatafecthereportedamountsofasetsandliabilitiesandisclosure ofcontingentasetsandliabilitiesathedateofthefinancialstatementsandthereportedamountsofrevenuesand Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacountingprinciplesrequires expensesduringthereportingperiod.actualresultscouldiferfmnthosestimates. J.ENCUMBRANCES TheDistrictdoesnotutilizencumbranceacounting K.CASIANDINVESTMENTS Deposits lestheamountofthefederaldepositinsurancecorporationinsurance.thedistrict'sdepositsarecategorizedtogive alindicationofthelevelofriskasumedbythedistrictatyear-end.thecategoriesaredescribedasfolows: ItistileDistrict'spolicyfordepositstobe10%securedbycolateralatmarketorpar,whicheverislower, ~Category1-InsuredorcolateralizedwithsecuritiesheldbytheDistrictorbyitsagentintheDistrict's ~Category2-Colateralizedwithsecuritiesheldbythepledgingfinancialinstitution'strustdepartlnentor name. agentinthedistrict'sname. ~Category3-Uncolateralized 16
DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotileFinanciafStatements(Cont.) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Con K.CASItANDINVESTMENTS-(Cont.) SabinestateBank GeneralRevenueAgency SecuredasFolows Fund Special Fund Fund Total RETIREMENTCOMITMENTS FDIC(Category-1) $38,603$1,023$4,053$43.679 $38,603$1,023$4.053$43.679 itsemployes.thedistrictatorneyandtheasistantdistrictatorneysaremembersofthelouisianadistrict Atorney'sRetirementSystem.OtheremployesoftheDistrictAtorney'soficearemembersoftheParochial TheDistrictAtorneyparticipatesintwocost-sharingmultiplemployer,statewideretirementsystems(PEF.S)for l,;mployesretirementsystemoflouisiana,plana.theseretirementsystemsarecost-sharing,multiplemployer, statcwideretirementsystemswhichareadministeredbyseparateboardsoftrustes.thecontributionsofparticipating agcncicsarepoledwithineachsystemtopaytheacruedbenefitsoftheirespectiveparticipants.thecontributionratcs arcaprovedbythelouisianal.egislature. folowseachsystemprovidesforemployerandemployecontributionsbasedonapercentageofgrosearningsas ParochialEmployesRetirementSystem DistrictAtorney'sRetirementSystem EMPLOYER 8.25% 1.25% EMPLOYE 9.5% Inaditiontothecontributionshownabove,eachsystemreceivesashareoftheagregateamountofthead 7.0% valoremtaxeshowntobecolectedbythetaxrolofeachrespectiveparish. DistrictAtorno,'sRetirementSystem parishofthestateoflouisiana,oremployedbytheretirementsystemofthelouisianadistrictatorney'sasociation areligibletoparticipateinibisystem. Generany,alpersonswhoareDistrictAtorneysoftheStateofLouisiana,AsistantDistrictAtorneysinany AsistantDistrictAtorneyswhoearn,aminimum,theamountpaidbythestateforAsistantDistrictAtorneysandarc undertheageof60athetimeoforiginalemploymentandaldistrictatorneysarerequiredtoparticipateinthesyslem. FormcnrberswhojoinedtheSystembeforeJuly1,190,andwhoelectednotobecoveredbythenewprovisions,the folowingaplies:anymemberwith23ormoreyearsofcreditableserviceregardlesofagemayretirewitha3percent benefitreductionforeachyearbelowage5,providedthatnoreductionisapliedifthememberhas30ormoreycarsof scrvic.anymemberwithatleast18yearsofservicemayretireatage5with3percentbenefitreductionforeachyear belowage60.inadition,anymemberwithatleast10yearsofservicemayretireatage60with3percentbenefit
DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (2) reductionforeachyearetiringbelowtheageof62.theretirementbenefitisequalto3percentofthemember'saverage RETIREMENTCOMITMENTS-(Cont finalcompensationmultipliedbythenumberofyearsofhismembershipservice,notoexced10percentofhis averagefinalcompensation. folowingaplies:membersareligible1oreceivenormalretirementbenefitsiftheyareage60andhavel0yearsof servicecredit,areage5andhave24yearsofservicecredit,orhave30yearsofservicecreditregardlesofage.the FormemberswhojoinedtheSystemafterJuly1,190,orwhoelectedtobecoveredbythenewprovisionsthe normalretirementbenefitisequalto3.5percentofthemember'sfinal-averagecompensationmultipliedbyearsof membershipservice.amemberiseligibleforearlyretirementifheisage5andhas18yearsofservicecredit.the earlyretirementbenefitisequaltothenormalretirementbenefitreduced3percentforeachyearthememberetiresin advanceofnormalretirementage,benefitsmaynotexced10percentofaveragefinalcompensation."/'hesystemalso providesdeathandisabilitybenefits.benefitsarestablishedoramendedbystatestatute. sharingfundsasapropriatedbythelegislature.the.2percentisthestatutorysetratethatcanbeadjustedbythepublic RetirementSystem'sActuarialcomite.Statestatuterequirescoveredemployestocontribute7percentoftheir ContributionstotheSysteminclude.2percentoftheadvaloremtaxescolectedthroughouthestaleandrevenue salarieslothesystemandrequireseachdistrictatorneytoprovidemployercontributionsasnededtoactuarialyfund financialstatementsandrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingto thelouisianadistrictatorneysretirementsystem,2109decaturstret,neworleans,louisiana7016-2091,orby ṪheDistrictAtorney'sRetirementSystemisuesananualpubliclyavailablefinancialreporthaincludes caling(504)947-51. ParochialEmployesRetirementSystem F,mployesRetirementSystemofLouisiana(System),amultiple-employer(cost-sharing),publicemployeretirement SubstantialyalemployesoftheDistrictAtorneyoftheEighthJudicialdistrictaremembersoflheParochial system(pers),controledandadministeredbyaseparateboardoftrustes.thesystemiscomposedoftwodistinct plans,plana,andplanb,withseparateasetsandbenefitprovisions.alemployemembersparticipateinplana. alelectedparishoficialsareligibletoparticipateinthesystem.underplana,employeswhoretireatorafterage50 withaleast10yearsofcreditableservice,atorafterage5withatleast25yearsofcreditableservice,oratanyagewith Alpernanentemployesworkingatleast28oursperwekwhoarepaidwholyorinpartfromparishfundsand aleast30yearsofcreditableservicearentitledtoaretirementbenefit,payablemonthlyforlife,equalto3percentof theirfinal-averagesalaryforeachyearofereditableservice.however,forthosemployeswhoweremembersofthe suplementalplanonlybeforejanuary1,1980,thebenefitisequaltonepercentofinalaveragesalaryplus$24for eachyearofsuplemental-plan-onlyservicearnedbeforejanuaryi,1980.final-averagesalaryisthemploye's averagesalaryoverthe36consecutiveorjoinedmonthsthatproducethehighestaverage.employeswhoterminatewith atleastheamounlofcreditableservicestatedaboveandonotwithdrawtheiremployecontributionsmayretireathe agespecifiedaboveandreceivethebenefitacruedtotheirdateoftermination.thesystemalsoprovidesdeathand disabilitybenefits.benefitsarestablishedbystatestatute. ContributionstotheSystemincludeone-fourthofonepercentofthetaxeshowntobecolectiblebythetaxrolsofeach parish,exceptorleansandeastbatonrougeparishes.thesetaxdolarsaredividedbetwenplanaandplanbbased 18
DISTRICTATORNEYOFTHE EIGItTItJUDICIALDISTRICT STATEOFLOUISIANA WINPARISt (2) RETIREMENTCOMITMENTS-(Cont.~ NotestotileFinaneiafStatemcnts(Cont.) proportionatelyonthesalariesoftheactivemembersofeachplan.statestatuterequirescoveredemployestocontribute apercentageoftheirsalariestothesystem.asprovidedbylouisianarevisedstatute1:103,themployercontributions aredeterminedbyactuarialvaluationandaresubjectochangeachyearbasedontheresultsofthevaluationfortheprior fiscalyear financialstatementsandrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingto theparochialemployes'retirementsystem,p.o.box14619,batonrouge,louisiana,70898-4619,orbycaling(504) ṪheParochialEmployesRetirementSystemisuesananualpubliclyavailablefinancialreporthatincludes 928-1361. risetopropertyrightsorleaseobligations,andtherefore,theresultsoftheleaseagrementsarenotreflectedintbc 8ecounlgroups. TheDistrictAtorneyisobligatedundercertainleasesacountedforasoperatingleases.Operatingleasesdonotgive Theminimumanualcomitmentsundernon-canelableoperatingleasesareasfolows: 201 DECEMBER31, YEARENDED AUTOMOBILE 202Total 14.89 8,15 6,784 folowing: AsofDecember31,20,amountsduetotheDistrictAtorneyoftheEighthJudicialDistrictconsistedofthe ComisionsOnFines&Forfeitures ComisionsOnCourtCosts CityAtorneyFes $1,405 General Fund FederalGrant 2,910 $ (5) TotalReceivables $34,678 30,363-0- Special Revenue -0- $ 2,630 TheDistrictAtorneyisexposedtovariousrisksoflosrelatedtotorts;theftof,damageto,andestructionofasets; erorsandomisions;injuriestoemployes;andnaturaldisasters.thedistrictatorneymaintainscomercial insurancecoveragecoveringeachofthoserisksoflos.managementbelievesuchcoverageisuficientopreclude anysignificantuninsuredlosestothedistrict. 19
DISTRICTATORNEYOFTIE EIGHTtJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH (6)LITIGATION NotestotileFinanciafStatements(Cont.) TheDistrictAtorneyisnotinvolvedinanylitigationatDecember31,20 CitANGESINGENERALFIXEDASETS Asumaryofchangesingeneralfixedasetsfolows: GeneralFixedAsets,atCost 12/31/19AditionsDeletions Balance BuildingRenovations Furniture&Fixtures OficeEquipment $7,431 OtherMiscelaneousEquipment 16,14 nvestmentingeneralfixedasets: TotalFixedAsets -~-:/~.-/~ 43,586 5,687 $-0-$ Ōo-O--0- - 12/31/20 Balance 0--0--0--0- GeneralFundRevenues Pre-trialInterventionFund IV-DGrantFund $-0-$ TotalInvestmentsinFixedAsets -0--0- -0--0- $57,19 13,31 2,368 (8) paidoutofthefundsofthecriminalcourt,thepolicejuryofwinparish,ordirectlybythestateoflouisiana. TileacompanyingfinancialstatementsdonotincludecertainexpensesandebtserviceoftheDistrictAtorney (9) lhforcment,titleiv-dprogram,catalogoffederaldomesticasistancenumber93.563.thisprogramisfunded byindirectasistancepayments,intheformofbothincentivepaymentsandreimbursementsofaportionofcertain TheDistrictAtorneyparticipatesintheUnitedStatesDepartmentofHealthandHumanServicesSuport expenditures,receivedfromthelouisianadepartmentofsocialservices.fortheyearendeddecember31,20țhe DistrictAtorneyfortheEighthJudicialDistrictexpended$305,864inreimbursementpayments. lawforanyotherfundsofthedistrictatorney.however,thesepaymentsmaybesubjectedtofurthereviewandaudit Therearenorestrictionsonhowreimbursementpaymentsmaybexpended,exceptasmayberequiredbystate bythefederalgrantoragency. (10)AGENCyFUND Theagencyfundacountforasetsheldbythegovernmentasanagentforindividuals,privateorganizations,other governlentsandotherfunds. 20
21
DISTRICTATORNEYOFTHEIGHTIt ]UDICIALDISTRICT STATEOFLOUISIANA WINPARISH BALANCESHET DECEMBER31,20 GENERALFUND ASETS CashandCashEquivalents Receivables: DueFromOtherGovernments; Other ComisionOnFinesAndForfeitures ComisionOnCourtCosts LIABILITIES&FUNDBALANCES TOTALASETS Liabilities: AcountsPayable RetirementPayable TaxesPayable FundBalances TOTALIABILITIES Unreserved-Undesignated(Deficit) TOTALIABILITIES&FUNDBALANCE $38.603 3_~_,~F.3 1,405 2,910 $73,281 $10,280 3,495 $17,289 3.514 $5,92 $73,281 Theacompanyingnotesareanintegralpartofthefinancialstatements 23
DISTRICTATORNEYOFTHEIGHTHJUDICIALDISTRICT STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE WINFIELD,LOUISIANA BUDGET(GAP)BASISANDACTUAL-GENERALFUND FORTHEYEARENDEDECEMBER31,20 REVENUES Intergovernmental- Budget Aotua (Unfavorable) Variance Favorable CityAtorneyFes ComisionsOnFines&Forfeitures OtherRevenue ComisionsOnCourtCosts $12,0 Grants 25,0 23,0 $ EXPENDITURES TOTALREVENUES 165,0 (64) -0-4,0 (59) $29,0 -~;--2-~;~-~-~ 26.10(174) GeneralGovernment-Judicial Curent: AutomobileExpense BankFes ConventionsAndSeminars CriminalCourtFundReimbursement $2,7502O0 DuesAndSubscriptions 30,0 40,0 $2,9231 LegalAndAcountingFes LegalLibrary 6,50 32,564 $ OficeSupliesAndPostage 2,0 40,0 OtherMiscelaneous 5,0 6,071 (2,564) (249) (31) PublicEducation 1,50 2,105 RepairsAndMaintenance 2,0 5,093 1,753 (105) -0-429 SalariesAndRelatedBenefits TOTALEXPENDITURES Travel 35,050 6,180 Telephone 314,0 25,0 38,96329 (4,16o) (93) 15,0 303,785 (3,963) (253) -~-~-~:~- 25,15 171 15,28 10,215 i~ (15) (28) EXCES(DEFICIENCY)OFREVENUES i191~ili OtherFinancingSources(Uses) OVER(UNDER)EXPENDITURES._$!_26_0;.450.).$._.(23.6,_2.0_.3_)_$. TotalOtherFinancingSources(Uses) OperatingTransfersIn OperatingTransfersOut $302,750 -~-~5~-~i5- -0- $308,038 24.247 -~-~y:~ (10,52) (10,52) 5,28 EXCES(DEFICIENCY)OFREVENUES OVER(UNDER)EXPENDITURESAND FUNDBALANCE-BEGININGOFYEAR OTHERFINANCINGSOURCES(USES) $42,30$61,313$ 19,013 FUNDBALANCE-ENDOFYEAR $36,979 (~,~!~(_~,~2_ 5,92 $ 19,013 -.0-. Theacompanyingnotesareanintegralpartofthefinancialstatement 24
SPECIALREVENUEFUNDS SpecialRevenueFundsareusedtoacountforspecificrevenuesthatarelegalyrestrictedto expenditureforparticularpurposes. Thespecialrevenuefundsareusedtoacountforthefolowingspecificresources andhumanresources,authorizedbyact17of1975toestablishfamilyandchild suportprogramscompatiblewithtitleiv-dofthesocialsecurityact.thepurposeof -GrantsfromtheLouisianaDepartmentofHealth thesegrantsistoenforcethesuportobligationowedbyabsentparentstotheirfamilies andchildrentolocateabsentparents,toestablishpaternity,andtobtainfamilyandchild suport. TitleIV-DIncentiveProeram-IncentivegrantsfromtheLouisianaDepartmentof HealthandHumanResources.IncentivegrantsareawardedtotheLouisianaDHRby thefederalgovernmentforthecolectionofchildsuportpayments.theseincentive grantsarethenpasedthroughtoeachindividualparishbasedupontheamountofchild suportcolectedinthatparish.incentivegrantsmaybeusedforanylawful purpose Statute16:15,whichprovidesthathedistrictatorneyreceive,fromtheprincipaltothe ofense,aprescribedamountuponcolectionofaworthlescheck.thesefundsmaybe -FescolectedinacordancewithLouisianaRevised usedtodefraythesalariesandexpensesofthedistrictatorney'sofice. programwhichisoferedtoselectedofendersasanalternativetoprosecution. Individualswhovoluntertoparticipateintheprogramreceivecordinatedasistancein -Thepretrialinterventionprogramisadiversion jobplacement,educationalandvocationalreferals,personalandgroupcounseling,and referalstothercomunityagenciesapropriatetotheirneds.theprogramis designedtomethenedsofcertainon-violentofendersinanatemptodeterfuture criminalordisorderlybehavior;tominimizelostovictimsthroughrestitution;toreduce thecourt'scaseloadsupervisingtheacusedfolowingarestuntilfinaldispositionofthe case.
DISTRICTATORNEYOFTHEIGHTHJUDICIALDISTRICT STATEOFLOUISIANA COMBININGBALANCESHET FORTHEYEARENDEDECEMBER31.20 SPECIALREVENUEFUND ASETS TitleIV-D ncentlve TitleIV-D Worthles Colection Check Intervention Pro-Trial TOTAL CashandCashEquivalents Receivables: FederalGrant $360 TOTALASETS $2,340 21.980 59Ō-59 250 $1,023-0-354$ 6_5O9O0 $23.653 Liabilities: AcountsPayable FundBalances: TOTALIABILITIES $-o- -0- -0- $ 209$209 Unreserved-Undesignated(Deficit)._.$_._._2.2_~3_4.()._. FUNDBALANCES $2,340$ $ 59$354 _.$_.$ 691$._.23,4 $23,653 Theacompanyingnotesareanintegralpartofthefinancialstatements 26
DISTRICTATORNEYOFTHEIGHTH}UDICIALDISTRICT STATEOFLOUISIANA COMBININGSTATEMENTOFREVENUES,EXPENDITURES CHANGESINFUNDBALANCES FORTItEYEARENDEDECEMBER31,20 SPECIALREVENUEFUND REVENUES ChargesForServices TitleIV-D Intergovernmental Fes Grants $-0- EXPENDITURES: TOTALREVENUES $305,864 305,864 $Title ncentlve IV-D Worthles Colection Check Intervention Pre-Trlal TOTAL -0--0- $36,890-0- 3,673 $36,890 $48,142$390,896 14,469 $70,563 320.3 GeneralGovernmental-Judicial Curent: BankFes AutoLease AutoInsurance $-0- Conventions,Seminars&Travel 8,15 DuesAndSubscriptions 2,824 $205-0- MerchantRefunds OficeSuplies 1,0938O8 OtherMiscelaneous 2,821 PublicEducation 1,170 RepairsAndMaintenance 2,686 12,124319~0--0- SalariesAndRelatedBenefits EXCESOFREVENUESOVER TOTALEXPENDITURES 6O-O-Ō--O--0-Ō--O--O--0--0--0-9,918-0- 1,975 10,56-0- 4$60$39,435$57,837$97,376 32.658 EXPENDITURES OtherFinancingSources(Uses) $305,820 OperatingTransfersIn._$(6_0.)$_._(_2_~54_5_)_$.(_0,695)_$_.293~.5_~0 OperatingTransfersOut TOTALOTHERFINANCING $-0- SOURSES(USES) $~(305:842) _(_3o_~;sA2_L -0--0- -0-8,326-0- $8,326 Exces(Deficiency)OfRevenues -0-$-0-$8.326 AndOtherFinancingSources Over(Under)ExpendituresAnd OtherFinancingSources(Uses) FundBalance-Begining (2)$ FundBalance-Ending 2,362 (60) $2,340$59 19 $(2,545) 2,89 (1,369) 354 2,060691 $(3,96) $23,4 27,40 Theacompanyingnotesareanintegralpartofthefinancialstatements 27
DISTRICTAT~ORNEYOFTHEIGHTHJUDICIAl.DISTRICT STATEOFLOUISIANA COMBININGSTATEMENTOFREVENUES,EXPENDITURES BUDGET(GAP)BASIS~ACTUAL ~"CHANGESINFUNDBALANCE FORTHEYEARENDEDECEMBER31,20 SPECIALREVENUEFUND REVENUES TITLEIV-D Cha~esforServices: FesInlergovernmental $-0-$-0- EXPENDITURES Government~Judicial GrantsTOTALREVENUES 305,864 5,B64 $-0-$-0-$-0- TITLEIV-bINCENTIVEVARIANCE 175 (175) Curent: BankFes AutoLease AutoInsurance $ $ Conventions,Seminars&Travel DuesAndSubscriptions MerchantRefunds Mileage OficeSuplies OtherMiscelaneous PublicEducation RepairsAndMaintenance SalariesAndRelatedBenefits VictimRestitation Exces(Deficiency)OfRevenuesOver (Under)ExpendituresBeforeOther TOTALEXPENDITURES OtherFinancingSources(Uses OperatingTransfersIn FinancingSources(Uses) $29,950 $305,820$5,870 OperatingTransfersOut Exces(Deficiency)OfRevenuesOver TotalOtherFinancingSources(Uses) -~;:~:~~0-$':~: $-0-$-0-$-0- -O- (Under)Expenditures&OtherFinancing Sources(Uses) FUNDBALANCE-BEGINING $(50)$(2)$ FUNDBALANCE-ENDING 28-0- $(60)$(190 $28$249$59-0- Theacompanyingnotesareanintegralpartofthefinancialstatements $(190)
WORTHLESCHECKCOLECTIONFE BUDGET PRE-TRIALINTERVENTION TOTALS $35,0 ~,~5~656-0- $36,890$1,890$35,0$3,673 -O- -0-15,0 $(1,327)$70,0 (531)315,175 $70,563 $563 5,158 $50 8,0 2,50 $~0-10.0750 8.15 3,0 2,824 1,03.250-0- 1,0938O8 $50(15) 2,821 (324) 1,170 2,686-0- (1,093)(58)179 $50-0--O-5O25O-0- $205Ō--0-12,124319-O- $(15)-0--0- $195 12,0505,0 -O- (1,624)(69)-0-10,50 8,0 2,50 $309 $38,50 10,0-0--0--0-9,918-0--0--0- (170)56482-0--0--0-10,0-0- -0-1,975 12,050 1,0 8,15 3,0 2,824 $(14) 12,0 23,217 1,50 1,127 30.01,50 10,56-0- 32,658-0- 3,025(856)-0- (2,658) 8,250 2,821-0- (12,717) (15) (324) 1,170 (127) 1,50 20.0-0- 30,0 4,61 179 1,50 20,474-0- 32,658-0-.-~-~:o-~- 12,0303,589(474)-0- (2,658) 1,50 _.$.(.3;.~,~c~)$(2.~5)$_._.1_,90._5$._._(9;8.0.)._.~_(9:695L 105$286,730._$._.2~3.:,~?_o.$._._.6.7o $-0--0-$-0-$-0-$-0- -0-$8,326Ō- $8,326Ō- $8,326 (5,842) $(3,50)$(2,545)$1,05$(9,80)$(1,369)$8,431$(13,270)$(3,98)$9,274 $(651)$354 ~,~9 ~,~9~_._ $1,05-0- 2,060 2,060-0-27,40 $14,170 $23,4$9,274 27,40-0-
AGENCYFUNDS Agencyfundsareusedtoacountforasetsheldbythegovernmentasanagentfor individuals,privateorganizations,othergovernmentsandotherfunds. AsetForfeitureFund-Thisfundisusedasadenositorvforasetseizedbvlocalaw enforcementagencies.uponorderofthedistrictcourt,thesefundsareitherefundedtothe litigants,ordistributedtotheapropriaterecipient,inacordancewithaplicablelaws.
DISTRICTATORNEYOFTHEIGHTH STATEOFLOUISIANA JUDICIALDISTRICT BALANCESHET WINPARISH ASETFORFEITUREFUND AGENCYFUND DECEMBER31,20 CashandCashEquivalents ASETS TOTALASETS DueToLawEnforcementAgenciesAndOthers LIABILITIES TOTALIABILITIES $_4p53 $4,053 4_:o_53 4.053 Theacompanyingnotesareanintegralpartofthefinancialstatements
DISTRICTATORNEYOFTIlEIGHTIt STATEOFLOUISIANA JUDICIALDISTRICT AGENCYFUND WINPARISH STATEMENTOFCItANGESINASETSANDLIABILITIES ASETFORFEITUREFUND FORTIlEYEARENDEDECEMBER31.20 CashandCashEquivalents ASETS 12131/19AditionsDeletions Balance 12/3120 Balance TOTALASETS LIABILITIES $3,386 $1,080 $(4.1.3)$.4,()53 $4,053 DueToLawEnforcementAgenciesAndOthers TOTALIABILITIES $3,386 $3,386 $1,080 $1,080.$_(4_.!.3J$_~#.3. $4,053 Theacompanyingnotesareanintegralpartofthefinancialstatements 32
3
DISTRICTATORNEYOFTHEIGHTIt }UDICIALDISTRICT STATEOFLOUISIANA WINPARISH STATEMENTOFGENERALFIXEDASEST-BYSOURCE DECEMBER31.20 GENERALFIXEDASETS,ATCOST Building: FurnitureAndFixtures OficeEquipment Renovations OtherMiscelaneous 16,14 43,586 7,431 INVESTMENTINGENERALFIXEDASETS TOTALGENERALFIXEDASETS $72,818 5.687 GeneralFundRevenues Pre-TrailInterventionRevenues IV-DGrant $57,19 TOTALINVESTMENTINGENERAL 13.31 2,368 FIXEDASETS 72.818 Theacompanyingnotesareanintegralpartofthefinancialstatements 34
DISTRICTATORNEYOFTHEIGHTIt STATEOFLOUISIANA ]UDICIALDISTRICT WINPARISH STATEMENTOFCHANGESINGENERALFIXEDASETS FORTItEYEARENDEDECEMBER,71,20 Buildings: FurnitureAndFixtures OficeEquipment Renovations OtherMiscelaneousEquipment TOTALS 12/31/19gAditions Balance Deletions 12131/20 Balance $7,431 ~0--0--0--0- -0--0--O- 16,14 43,586 $72,818 ~Z. Theacompanyingnotesareanintegralpartofthefinancialstatements 35
36
JOHNR.VERCHERPC Certi~iedPubflcAcountant Jena,Louisiana71342 Tel:(318)92-6348 P,O.Box161)8 Fax:(318)92-4374 The1lonorableTeryReves,DistrictAtorney oftheeighthjudicialdistrict P.O.])rawer1384 Winfield,l,ouisiana thetypesofcompliancerequirementsdescribedintheu.s.oficeofmanagementandbudget(omb)circulara-13 Complia~weSupt~lementhatareaplicabletoeachofitsmajorfederalprogramsfortheyearendedDecember31,20. 1haveauditedthecomplianceofDistrictAtorneyoftheEighthJudicialDistrict,WinParish,l.ouisiana,with Thel)istriclAtorneyoftheEighthJudicialDistrict,WinParish,Louisiana'smajorfederalprogramsareidentifiedin responsibilityofdistrictatorneyoftheeighthjudicialdistrict,winparish,louisiana'smanagement.my thesumn~aryofauditor'sresultsectionoftheacompanyingscheduleofindingsandquestionedcosts.compliance responsibilityistoexpresanopinionondistrictatorneyoftheeighthjudicialdistrict,winparish,l,ouisiana's withtherequirementsoflaws,regulations,contractsandgrantsaplicabletoeachofitsmajorfederalprogramsisthe compliancebasedonmyaudit. aplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloflhe Iconductedmyauditofcomplianceinacordancewithgeneralyaceptedauditingstandards;thestandards UnitedSlates;andOMBCircularA-13,AuditsofStates,LocalGovernments,andNon-ProfitOrganizations.Those standardsandombcirculara-13requirethatiplanandperformtheauditobtainreasonableasuranceaboutwhether noncompliancewiththetypesofcompliancerequirementsreferedtoabovethatcouldhaveadirectandmaterialefecton amajorfederalprogramocured.anauditincludesexamining,onatestbasis,evidenceaboutdistrictatorneyofthe EighthJudicialDistrict,WinParish,Louisiana'scompliancewiththoserequirementsandperformingsuchother proceduresas1considerednecesaryinthecircumstances.ibelievethatmyauditprovidesareasonablebasisfornay opinion.myauditdoesnotprovidealegaldeterminationondistrictatorneyoftheeighthjudicialdistrict,win Parish,1.ouisiana'scompliancewiththoserequirements. respects,withtherequirementsreferedtoabovethatareaplicabletoeachofitsmajorfederalprogramsfortheyear endeddecember3i,20. Inmyopinion,DistrictAtorneyoftheEighthJudicialDistrict,WinParish,Louisiana,complied,inalmaterial AMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTS _MEMBER_ 37