district attorney for the 18th judicial...
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DISTRICT ATTORNEY OPTHE ElG&XCKNTflJCMOALMSTMCT
PtrWiM of Ibtrvffl* Pointe Coupe*and W tat Baton Bongo, LanUajia
ANNUAL FINANCIAL REPORTAJ of and For the Ynr Ended December 31, MW
Under provisions of state law, this report is a publicdocument. Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.
Release Date
DISTRICT ATTORNEY OF THE EIGHTEENTHJUDICIAL DISTRICT
PorMiei of DxrriUo, Potato Coupee,and W«t Union Rouge, Loubdm*
ANNUAL FINANCIAL REPORTAs of and Ftor the ¥w Ended Decanter 31. MM
OONTJJNIS-
Independent Audteatt' Report 1-2
Management's Discussion Bod Anolyiii 3-6
Hub financial SlaUmrart;Government ffideFinaiKud Statements:
Statement of Net Aucte 7&
Funrf Financial Statements:Bilance Sheet -GovemmcnlilFfflidB
f nmnnfrf
To the Statement of Not Aarti 10SMement of Revenues, Expenditurefl, ind dungea to Fund
Rplrnwt _ fVmpniiiM-fitBl PIIIH<| H
Rcpnnc^^ilifffHTf fe SinlttiiiPiit of Kcvemia, Bxpcnditnm, audOimgeiIn Fund Balmoes -Goveomicnttl Fonda to tie Statement of Activities 12
ScuteroentofFiduciaiyNctAwrts 13
Note* to Pumicifll SutemoU 14-23
24
25
Budgetary Con?»ariflmSdrduk-Worthkw O 26
Supptementd InAmuttOn
Repatt aalncenial Oonlcol Over FSouicul RtpoitniE ind anConfiliiince ind
Aocordnnce with Government Auditing Standard* 27
Siimmaty SuhMJn]* nf Pindingp aiiJQiit«tiiiiieJ Chrta 2R
ScbadnlB of Prior Audit Finding! 29
MAJOR & MORRISONCERTIFIED PUBLIC ACCODHTAKTS
JOB* L. HDRBZHV III, C«k, Kwir a. anna, CM, PC
MENWBM:MfltttCAM UWTITUYI OF
p. MAJOR, cm,, ECaocarr or'lf JKD VQBLXC
INDEPENDENT AUDITORS' REPORT
HotwmbleRickinJ J.Wsid,Jr.District AttonKy, IBfe Judicial DistrictPlaqnenmiB, Louisiana 70765-08380
Wo have audited ft* auajuamiyina; fcmtM siaietinrim of die governmental Bctivitiea md euh major find of die DistrictAttorney, 184 Judicial District for flu Firaboa of ttwvflle, PtndE Coupee And West Baton RougOt Stale of Lomuin, acompoM^uoir of the Ibeiviflcind West Baton RpofflPii^jw ended December 31, 20H winch ro^^of contentB. Thgc finenciil itatemena ue The laronribiltty of (be DWPflgaPS°* °f fte Durtrict Attorney, ISih Judicial DistrictOur icaponmbiljly is to raprai an opinion onthew fiwnc»l«t*tetncoli based on our mdh.
We eondoctaxl our audit in aocondmce witfi auditing ttandacdi gencolly icoepted in OB United Stntei of AnericB and H»atindardt appKabb to fmanciil auditt cotttam^Ucdtod States. Tbow raodards wquin *»t we plan and perform die audit to ubbiin icanmiahlr iuurtn« about whether thefinancial statement* an free of nmkrial nriiitotement An nidit mctude* nnrmining, on * ten buis, evidence wppoctiqg theanmna and duclororei in die financial ttatanaants. An audit alao indudei iiBriiinc the ar-mniting princ^nlci wed ad
audit pnividct a icaaDoahle baaii fin* our opinion.
h our cpnnoB, ike fbincial atatenmb rcfctred to above praait fatty, in *U material Tttpectt,die govofflnental acdvitiei and each major flmd of the District Attnniey, 18th Judicial Kit^Coupee and We* Bftton Rouge^ State of Laotiana, as of Decwubei 31, 2004, and the respective change* in financial poritwnfteveof lor te yeafttra ended in conCbRDi wib
In accordance with Gavenmtrf Auditing Standards, we have alro issued our report dtted May 13, 2002 on ourtte DiftriBt AtnxneyB mtenul oonbnl over financial noportinjs and en nv tefti of ita oampUanso wifli certain pnoraioni of law,
a^itfemal ccntnl over repuitiug and oonailianpe md the multo of that teting and not to provide an opimoa on
Th«* «*» h fr*-£i*l pBft **** •" "Ultit p*****!! fall
The Managements Discusskm and Analysis on pega 3 tbnni^i 6, and budgetny compariion infcm«tion aa listed in thefonfioing table of ffiiileatSt am not i nquued paxt of ftie ba>ic f**™1*^*^ itatenaenta, but are snpplcnKnnuy infinmtioa leqmndbyucounin^pinidpleigenafl%BDDeptcdm We hnv^^ed certain Uniited procedure*, i ichpinipeigcoosifted principally «f inquiae* of nwngemfltt xegmhng the methods of meuuRment md presentation of the required
1POST OFFICE BOX 190, NEW ROADS, LA 70760 - PHONE (225] t3M531 - FAX (225) «3MBM
Our udit WM conducted for toe purpose of fbnnmg opinions oa the fizundil ahitnmmfi that collectively wwnnic the DtottictAttorney*! basic flnmciaiilatomenfr. TOB iccoinpaiyiiig wpptoinenWfee foragping dblc of oontcnto BE pnKtded fin die purpose of addition*] uurtyiai «nd we not« nquind put «f tie bwfcfiniBcU ittteaieDii of ite Dishiec Atton^. So^of ihebieic fioaocial statements and, inouropiraon^ is fiiirty stated in ifl nuftiial respects in rehtion to fbabpiic fiomdal
Mq'wmd Mantrai, Louisiana,
May 13,2005
2
POST OFFICE VOX 1TO,HEW ROADS, 1A707CO-FHONE (325) 638-4531 - FAX (225) 638-6BM
MANAGEMENT'S DISCUSSION AND ANALYSIS
DISTRICT ATTORNEY Of THE EIGHTEENTH JUDICIAL DISTRICT
MANAGEMENTS DISCUSSION AND ANALYSISDecember 31, 2004
The Management's Discwsion and Amlysu (MD&A) of the District Attorney of th» Eighteenth Judicial District(Diatrict Attorney) provides an overview and overall review of fee District Attorney's financial aativitiea for 1hafucal year coded Dectnfber 31, 20H. The talent of the MD&A IB to look at the District Attorney i financialpri fiifmanrft a> a wlmle. Tt dmnli therefore, he nod in nniijimp.tinin with ftie rtfatrnrJ Attnnij-y** ferial
found in th» financial section ftorting on page 7, and the noteitherrto-NTO^W is raeletnent of the new reportingmodel adopted by tbeGovemoteotalAccoudliiigStaiidafdiBoari Basic
t*- for Staff and Local Governments iuued June
FINANCIAL HIGHUCETTS
Toe District Attorney's total act isacta decreaacd by $90,135 over ttic COUTK of thia ycar'iopentiani.During tbe yaar, tiw District Attorney'iexpeasei won $95,02Qmoir* than the Jl.960,299
in
• The total cost of flw Diatrict Attorney's program* *•• $2,053,319, m incrcauc of •pprcwimately1208,143 or 113 percent
• The govemmeotal activitiej reported t deeceew (exchidmggeneralrevcmie*) thu yearof WOJ69.
OVERVIEW OF THE FINANCIAL STATEMENTS
Thil umual report comuta of fiwpirto— nmnagcnBrt'i duourioa and analysii (itaU aectioo), the basic financialstatcnrnta. required iiqjpleittiitatyurfoa^•WcticuU inciadc two kinda of rtttements that present different views of the District Attorney:
The firattwo RtatemenlBonpigci 7 and 8 are government- wide finaicial tttttcmenttinforraatiofl about the tctivftle* of the DtttriclAttom^asawhokaiidpreieotaloDgcr-tcnnviewof dK Diatrict Attorney 'i &UPGN.
pads of the Diitrict Attorncy'K government importing the PtMrict Attoraey* J opontwns in toondetail than the EovenKnent-
• The nwranunta) tonda «M^"*qp'« tell how genenl government aervicca, anch aajudicial services, were financed in die abort term aa well at whstieuiaina foe ratntaspending.
• Pi^iiei^iy fimd alMteBHiiito Tftm^f mturaig/yim lAta^^n finanOial TPhriitfnMflic Diatrict Attorney acta solery aa agent tor the benefit of others, to whom the resooiceiin queanbn belong.
tatemeDta alw inehide notes d^provide Additional detailed data. Tho notaa an &UawcdbyaKctionoftcqiiiiednppleme3ilBiyiiifaniiBtkm^
datx The lag aection of the report cortBJiMa^^any compliance findmga. The ictt of fraaoffcnfiewiect^
oontenb of each of die itatementa.
The goveninKi^wide atateirienta report inform•oconnting, winch i> nmilor to that which it uwd by prirfitt HCttf OOOipam«,'nw»totementof netawcti onpftge 7includea all of the District Attorney's auets and ttabilhiM. All of to current vnrtaccounted for mtheatitecnent of activities <mpa^ 8, regardle«orwheni»ahi* received or paM.
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSISDramber 31,2004
That tiro •Inlnirnli report tie District Attorney's net auett and change* in them. Net Meets - the differencebetween ft» District Attorney** ajaete and liabffitiea- is o«wiytomeaiuretl]cDiitrictAttnnKy'afii»Dcialbw»lth,ot futaflcial poiitko. Over time; inczeuei and decrease* in the District Attomey'a not aiaeti aw one indicator of•ifrgfliar fai pinneM frprith
to HK» Ihc ovcaD hcalfli of flic Dulrict Attamoy.
The government-wide financial &tatEmenla of die Diitrict Attorney, reports tmiy one type of activity- governmentalactivities All of tfae District AttomBy'K buk servion are mchidBdhere, mch u judidal lervjccs and BDnecal
FnndFinuidalStaleiiwiiti
Tfae toid financial «taceQwittr begiB^^significant faids-DOt the Diitrirt^ate aecoantiog device diat the Dtoict AttotDey w^puticulBT purpna.
The Diitrict Attorney nset only the governmental type of fund wife the following Bccounting •ppnouh. Moot of thePialriet Atlpmey1* tmmc. aenricea ME mehnfad m gpnieramen*ri fimd^ mhicb fnniii nn htpw CMh ami ntlier fJiMnraal
Bafcti that can be rflidfly coovwted to ««sh flow h and out of ttuiwfijnds^ttxJltobtUncwleflittj^iir-eDdtlifltBreavaikbla fti apeodio^ TbeM (bodi are xoportod i^^^ttchtBgunrM raah and all oflier flmnritl auaci Hut can bo readily oopverted IP caib. The govenmiental fondrtatemonto thercfigB provide a detaikd abort-teim view of the Diitrict Attocney'i general gpranment apecatiani andthe basic aervicw it pcovidea, and helpJ you datcnnme whether ttcroaronnre or tewcr finingbe spent in fiic near future to finance die Diatriet Attorney's progrtintSiacetlMinlbrnifltimdoanotiacludctbe
wt prmrirf THnniiriliariniM nn tkr aiilimqiMmf puptf f>««fWCPhin ttM TP^atH"^^^ (P^ ififlgr<Bie^i) hetncen the tarn difppi«it typf
FINANCIAL ANALYSIS Of THE DISTRICT ATTORNEY AS A WHOLE
Net UMts. The Dirtrict Attorney's combined net uscti chafed ligninanUybctwwnfiacil yean 200J and 2004,dccreaiing to appnHUmately 1600,000. (See Table 1 below)
Table 1District AttonKy'a Net Aaaeb
Govwnmtatal OownmntalAetHtto AetiTltfet
2003 2004
Current and otlKTMiela $ 576^32 S 532*489Ctpitalaueis 95-663 115 66
Tvtaiasieto S «71,995 S 447,755
Current liabilities 1,502 52,241Noncunmt lisbflitki 0 15.156
Total K«bfliti«t
Netaasets;
Inveated in capital assets, net oficlaoddebt 95,663 95,05S
Rwnicted-IV-D Prognua 29/441 16,005Restricted - Worthlew CbeckPngnm 65,733 75,464Unrestricted 479.635 393.831
Total not ftttefa
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSISDecember 31,2014
Netaetote of the District Attomey'i governmental aetivitiee decreased by 13,4 percent to 1580,358.
ChugM In net waeb. The Dfefcict Attomey'a total revenues increasad by 7.9 percont to SI .97 mfllion (See Table2), doe to higher collectionfi on fines, feu and forfeitures andprc-trail intervention feet. Approximately 58 poroontjvTthff THrtrirf AttnmryN nengmie nmrv-a from finea, fcaa, ami fnrfritarea CftlWleil ftram figfenriynfr jn rtyfl flft^
cruniDRl cue*.
The total coat of all programs md aefvioes bctewed approximately S20S.143 or lljpffceot due to additionalpersonnel and benefit expenses incurred. The District Attorney's etpetuet coverall services performed by its officer
Governmamial Acttvlttea
Kevemue for Diiirici Aqontsy'a gmrenuan^
ChuwM In DWrlet Attorney1* Net Aaaata
Gorenunental
2003
SenouM
EipaniMGeneral go
OmrgeiflarsenrjceiFederil nod State grtnte
Total revenues
Total ezpeniH
$ 1,042,098773^92
S 1 21,477
1^47.17611J47.176
1 t 1*.MV\
GwcrniBHrtalctlTttt
2004
$ 1,142,877817,422
4.885$ 1,969484
» X058319
t <• «L13«
T»Ue3Net Cart of Pigtrtct Attorney'• GOTH immiUl Aettrfttoi
Judicial ServiccaTV-D Protram
Tttal
Total CoftofServica
3004
1,852,10520A213
Net Costof Service*
2004
40.76954.350
« MAM
FINANCIAL ANALYSIS OF THE DISTRICT ATTOHNKrS FUNDS
Aa dw Dutrict Athmcy camploiodilM y««r, it» goremmeatel Ibnda npoctod a «anibinBd fimd Tnhwjt ofreflecting a decrewe over the priot year of 189,530. Of tfaia fundbalanM, $91,469 unctrictod fcruse indwIV-D«od mjittikM check program and 5393,831 ii nnrwtiiotcd and wdeaigntfed and therefore available for ipendiiig.
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSISDecember 31,2004
ThB decreuo in find balance was due mainly to iacrafiM in persttmel and related benefits.
General Fond Budgetary QgbUibts
Duong fhe yew, the District Attorney icvund ita budget once. The budget imudmeiili all wen to incrnueappropriation to prevcot budget mvn^additioiNlfuDdiieonv«dftomfoiflitnxM rodpretrial intervention fees witn expense increase! due to satiric* ofadditional penonuol and related faith and rotiramcot benefits.
CAPITAL ASSET AND DEBT ADMINISTRATION
Cipttal Asaati
At the end of the yen; the District Attorney hid inverted 1 11 S,26fi in capital aiieti. (See Table 4).
Tsbk4District Attorney1! Cupftal Awetv(net of accumulated deprocUtion)
Garenniiffitii GovenunenlilAetMtiH ActMttn
2003 2004
VchidM 61,257 46,705Pumiture ind equpment 34406
Total
DeM
At year-end, the District Attomer had long-train debt in die annum of $15 J 56 (o^vdjagcuireirt portions duewithin the next yew), lepreHDang upitil leue pmymenteduei
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
8 criaiiul aies. Ibe District AttoaKy &Uofflccitiff and oo^ should reiminitible after uicceising during tteiciMmcoiiaiileiM.tiieDittiietAtlorocy'ftOdoeiwedne lou ofatsta fbricituit revenuee. Ctpittl eotpeadituiw «re »!M expected to decrcwE from the cmrcntywr. ThB budget ftf AD ywr 2005 ihonild jpraodinate the same u the year's 2004 budget
CONTACTING THE DISTRICT ATTORNEY'S FINANCIAL MANAGEMENT
This financial report is designed to provide our attain,OWVOT of the Diitrict Attorney'! finance* and to demonstrate the DuirictAttaniey'iira^itre«ivGi. IfyoEhraquestioMabmrttharepOTBifihiM T. Wtrd, fa, Pifftrifft At^mffy i*f th^ TRieHtf*** Tn i vi niatA* numriflii P«riA r»i.trti«.a» P.Q880 FUquemine, Loniauoft 70765.
BASIC FINANCIAL STATEMENTS
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPlaquemlne, Louisiana
Statement of Net Assets
December 31, »04
ASSETS
Cash and each equivalentsInvestmentsAccounts receivableGrants receivableCapital assets, net of depreciation
Total Assets
LIABILITIES
Accounts payable and accrued expensesCurrant portion of long term obligationsNon-current portion of long term obligations
Total Liabilities
NET ASSETS
Invested In capital assets, net of related debtRestricted for:
IV-D ProgramWorthless Chech Program
Unrestricted (deflcH)
Total net ftuete
GovernmentalActivities
21 1 ,61 1280,80720,875
64755
47.1 BO5,052
15.1 SB
BT.aaT
95.058
19,00575.464
5M.35B
The aocomponyhfl notes are an Integral pert of thte statement.
7
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPtaquamlne, Louisiana
Statement of Arthritic*
For the Year Ended December 31,2004
FUHCTIQMafPROQRAMB Expanaaa
Program Revenue*Operating Net
Charges for Grants and {Expense)Serving ContributJomt Hmanua
Governmental activities:General government - JudicialHealth and welfare
Total governmental activities
General revenue*:Unrestricted hvestment earnings
Total general revenue*
Change In net assets
Net aaaets - beginning of the year
Net asset* - end of the year
1,652.105 $ 1,142,877 $ 666.499 $ (40.769)203.213. 0 ... . _ 14&963 (54.2501
2.D55.319 1.142.877 817.422 (95.0201
4.88B
4.B85
(90,135)
670,403
.680358
"Hie acoompanyhg rotee are an Integral part of this »tatement.
8
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPlaquemlnt, Louisiana
Balance Sheet - Governmental Funda
December 31,2004
ASSETS
Cash and cash equivalentsInvestmentsReoatvabtes
& FUND BALANCE
Accounts payablePayroll deduction* and withholding*
Total Uablltiea
Fund Balances:Unreserved - designatedUnreserved - und«Blgnated
Total Fund Balances
TOTAL LIABILITIES ft FUND BALANCE
GENERALFUND
$
5
$
S
123,626 $280,88726.876
431 .38B S
16,704 $20.853
37.657
03B3.R31
393.831
431.388 S
IV-D CHECK GOVERNMENTALFUND FUND FUNDS
7,663$0
_ 13.116
20.778 S
1,510$3,283
4.773
16,0050
16.005
20.778 i
80,323$00
80.323 t
4.659*0
aasfl
75,464D
75.484
80.323 S
211.611280.88739.991
S32.4BB
23.07224.116
47.1B9
91,469MS.flai
4fl5.3QD
632.480
The accompanying notes are an integral part of this statement
9
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPlaquomlne, Louisiana
Reconciliation of ft* Balance Sheet - Governmental Fund*to the Statement of Net Aeaeta
For the Year Ended December 31,2004
Total fund balance - governmental funds $ 485,300
Amount* reported for governmental activities in the statementof net assets are different because:
Capital assets used In governmental activities am not currentfinantiaf resources end, therefore, are not reported in theBalance sheet - governmental funds. 115,266
Long-term liabilities, Including capital leases payable, are not due and payable In thecurrant period and therefore are not reported bi the governmental funds.
Total net assets of governmental activities ft BS0.368
The accompanying notes are an htogral part of this statement
10
DISTRICT ATTORNEY OP THE EIGHTEENTH JUDICIAL DISTRICTPlaquwnlne, Louhlint
GOVERNMENTAL FUNDS
Statemtfit of Rflvwiut*, Expenditures, andChangw In Fund Balanc*
REVENUESCommtoion* on fines and forfeiture! and feesfor collection of worthless checks
Intergovernmental revenues:Parish police juriesFederal granteOther
On-Behalf salaries & benefits receivedInterest earningsOther revenues
Total revenues
EXPENDITURESSatariei and related benefitsOn-Bahaff salaries & benefits pawLegal and accountingInsuranceOffice suppliesRepairs and maintenanceUflNHacCapital outlayMiscettaneouB
Total expendHuree
EXCESaXPefkdancy) OF REVENUES OVEREXPENDITURES
OTHER FINANCING SOURCES (USES)Transfers inTransfer* outTotal other financing sources {uses)
excess (DEFICIENCY) OF REVENUESAND OTHER SOURCES OVEREXPENDITURES AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
mrEiKwa uvDHnavrair£um
WORTHLESSGENERAL
FUND
S 726.183 S
315,9340
26.687643,450
4.88634.858
1.751.906
867.254643.459
10,20081,58647.51323,6239,740
30,36483.992
1.797.731
(45.825)
13.541J53.541I440.000)
(85,525)
479.855
S 393.831 S
IV-DFUND
0 *
0148,063
0000
148,963
192,4650
00
2,1301,0896.1164,1852.413
207.398
(38,435)
46,0000
46.000
(13,435)
29X41
16.005 S
CHECKFUND
64.315
00
000
Q
64,315
4310
7,8000
18,3323.6792.32ft2.939
U.07349.584
14.73f
0J3,000)5.000
9.731
65.733
75464
TOTALGOVERNMENTAL
FUNDS
$ 790/498
315.034148,96326.587
643,4694,865
34.868
1.965.184
1.060,150643,48918,00081.5W67.97628,39117,18637.488
100.4782.0S4.714
(89,590)
58,5411 58.541)
0
(89.530)
574.650
S 485.300
The accompanying notes are an Integral pert of this statement.
11
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPlaquernln*. Louisiana
Reconciliation of the Statement of Revenues, Expenditures, andChange In Fund Balancaa of Governmental Fu nde to the Statement of Activities
For the YMT EndMl December 31,2004
Net change hi Tund balances- total governmental funds $ (&9,53Q)
Amounte reported for governmental activities in the statement of activities aredifferent because;
Governmental fund* report capital outlays as expenditures However, In the statementof acMes fiie cost of those assets IB allocated over their estimated useful llvee andreported as depredation expense. This is the amount Which capital outlaysexceeded depreciation in the current period.
Capital outlays 32,436Depreciation {38.093)
Repayment of the principal of long term debt results in the use of currant financial resourcesIn the governmental funds, but has no effect on the Statement of Net Assets.. This representsthe amount of prtwlpal retirement of long term debt 5.052
Change hi net eweta of governmental activities S rf&0.13ffl
The acoompanyhg notes are an Integral part of this statement.
12
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTLouisiana
Statement of Fiduciary Net Asatf*Dwwnlwr 31,2004
AGENCYFUNDS
ASSETS
Cash and cash equivalents S 221.862
Total Asseu £ 221M2
LIABILITIES
Due to other lUndB 0Dw to other governmental entities 0Amounts held In custody tor other* 221.862
Total Liabilities S Z
The aooompanvlng notes are an htegral part of ttito atatement
13
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTParish** of DMI-A, Poiala Coopee,and Wat Baiao Koafe, LouWftua
Note to tb* Pbuuicial StatementaAs of and Fur flu Yew Ended December 31,2004
INTRODUCTION
Aa provided by Article V, Section 26 of the Louinina Constitution of 1984, the District Attorney ha» charge of way cxinmalproMCUtkm by the State in ha district, w tie icprcKDAathv of the State bafarc fee Grand Jury in hu Strict, md it the fcgaladviicr to flw Graod Jury, He pfffimns other dad* as provided by l«w. The quiKficdekctorBoTQiejiKlkydlMria elect fli»District AUorocy lor • tennof sue yMn»Thc Dirtrict Atton^cuncalyrtDptoyj 39 people.
1* SUMMARY OF SEGMFZCAHT POLICIES
A. BASIS OF PRESENTATION
The Accompanying financiil itfrtpinmli of the Diilrict AVccncy of the 18& Judicial Diltnct, i compmnntf unit of theIbcrville and Wot Baum Rouge Parish Council, and Pointe Coupoe Parish PoKce Jmy, hne been prepared in
with govetoiDBatil mM^mfrm principlei geaeraUy accepted in the United State* of Amenc*. The^^^J^r1^^
financial lepuiliug principle*. The aoDompanyiag basic fioanninl rtBhcraenni hove been prepaied tacoofbnntty witti GASB SmtenMU H flarfc Financial Statement*- and Management'* Dtoauiton and AnatyrtojbrState tad Local Govenrmanta, Ssiued June 1999.
B. SETORTTNGENTnY
The district attoney u an independent elected official: hcnraro, the dJatriet itann^ ia fiscally dependent on the^WcrtBttmiROT^PiiiihCQUira^ Tbapoticfl jury and couaciband operate the pariib oourfbouw in which the dJitrict attomey** officca arc lottled and prwide ftndi lot
payroll and ofhcr «pa«f of to didrirt 11001116/1 office. In addition, die councils and police jory't financialfffrhOTyttrt* wniulil W rtfffpipli^ nr miilnntug ffMlinff JIKfr*'"" rf **" *V^ •H^mfly THT *h«e ruMrm, AK rfififrirf
attonioywaa detamioed to be a conqxEKiit unit of tie Ibemlfe and West Baton ROUBB Pariah Ctnindl and PondeConpce Pariah Police Jury, Ibe financial reporting entitiei of fee Iberrille, Pointe Coopee, and Weat Baton RougePariihca.
C. FUND ACCOUNTING
The diBtfkt attorney niea nmdi to r^shtfitin its fii»i»efoi records during (ho year. I7und BccoimtiDg is dwigaed tolegal rmtjo^tm »nd to cud """igRinr"* by wgregBlipE tajrnirrimut tdatiog to oeriaa diaUct attoaey
ftncdoni or activities. A tmil is defined ai a separate nac^indaci^uD!u%flotilywifr
Gavdnunentftl Fnndi
OonnnirnenlBl fimdt aoccuot for aU cir incat tfuaca, and Balanoes of current financial rtwmroei. Expendable aaacts are uaigoed to the variona gDvermneotal ftndi
balaaca tqpnaenta the accunaitated expendable naouroc*, which may he uwd to finance future period piugiinua oropsHtiDU of o^ dutriet «tinm^. Iho fbtle^^
14
DISIWCT ATTORNEY OF THE EIGHTEENTH JULICIAL DISTRICTParlihev of IberriDe, Rotate Conpee,And Watt Baton Rouge, LoodnLuuNotH to th* Financial Snrtemeiini
General Food -except tow nxpriicd to be accounted for in other finds, The Gcoaal Flmd is available fir toy pinpoacprovided ft is expended or trawfoued in accordance with state and federal laws and •ocanttng to districtattorney policy,
Title IV D Special Revenue Fund
TheTiflelV-D Special Revenue Fund consist* of wtobuwmwt gnnti from the Loufcuni Department ofSocM Service*. auflmzed by Act 1 17 of 1975, to eitabliih finmly and child wppoxt JOT anmu coinpfttiblewtihl^IV4)of(bc3Ocrtfecarityact The pmpole of thofaiidi^ enforce the iiipfxrtobl^^ftbsertparetttitotteirftniflJeaandch^^apouitl and TnMircil mpport.
Tfae Worthies! Check Collection Fee Special Revenue Fund couiisB of fcei collected fax accordanceLouiimna Reviled Statute 16:15. which povkks tor a specific foe whenever fco diftrict •ttomey'* office
•Itaniey md may be used to defiay fix caluies and the expeiuca of Ihc office of tbc district attoney bat naynot by uved to wpplMnenl the ailny of Oe diitrictittomcy.
a MEASUREMEIH'FOCUSyBASlS OF ACCOUNTING
Gmnunfnt-Wlde Ttnindid Stotemmta (BWFS)
TTie Statemnt of Wet Aaoete and flie Statement of Activities display nrfbnmfan about tin district attpmey u i utok.lliew rtatcmenli iwlude dl fhe £iiuu^ «c^^reflect tbe economic IMOUXDH mcaniremcnl fixna ud toe accrual baaii of ftfwmnfng Revenues, expense*, £««•,lowfti, iBKta, and liaMljtii* itsultiog from yp^^^Er or exduDge-fike tmstctioiM are Moogniged when be rmhingroccui (Rgaidless of lAen caah is recriwd or dbbraed). Revcuuw, ntpemea, gun, lows, aucO, and lubtUttef
y rMhgq^erf hi •cmdmpe wtlh Aft ttqnhwaaiMi nf OASR fitafanent Nn^
Program Revenue) - Pippwn revenues included in Sdtetmeffl oH a fee for aenioei; progrmm Kvetwes tednee fee eoat of Ac fraction to be financed from the dulrictattorney '» geaeealmveniifli.
Fund imandiU Statemenb <FFS)
The «mrn^ reflected m to Gofittd Fund of the Ba^^fn ^ TUlMiM at*, •rwanrtftd fhi- n.ii g a rnirwMt finonwal rtMMfttai tllftMmemetlt fetBM. Wifli tiria meami»i«it fettil,
only cmrent saute nA cunent liahih'tiea are generafly included on (ha balance ibest The itttcnienl of teveauet,expcnditw, and chugei in fimd 1*1*1*** wpeatB on fte eourcea (Leu RVCDIMB end other ff""1"1^ aouroei} and we(i.e., expcudituies and other -finding nan) of current financial letoiima. fbto approach is then reconciled, through,
wxtevicvaffc
The aimuiM reflected m the Gtneitl Fund m the FFS UKHMzval bwia of acoaqntiii , wvamM KB tooopmed when wnapHbh to tactual ((A, vrfmi tbey beeome bolhmeuocable and avulabk). Measurable nceju fee amount of ftc tnninnrtion can be detonnitted and available meancollectible wittra the cmtertt period or uon enough thereafter to pay liabilitiM of ttw cunaot period. The cHifeietattorney araideis all nrvcoonei available if they are collected wttua 60 dtyi tfler ft» fiscal year end. Expenditures mrecorded caterelMed fund liiibflny IB faionie^G^^
15
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTP&rifha eflbervflfc, Potato Cbnpee,And Wevt BetonRinq^ LonUuaNefaa to (to Ffauooal Statement*
debt, ttteehia recognized todiiet and ceitwhen tbe obligations am oKpoctcd to be liquidated with expendible available financial ieuaia«s. The governmentalfunds use (be following practical in recording revenue* andflxpcndtara:
XtavmiM
Revenues m lemgrirol when they becoanc both nnnnbb nod available to finance rapcoditww of d*current period Ccrtiin itvcaue* are ttttucd art collected in such « mumer tiat ftcy cm be accrued
Cummiaiinni on the fines md fbrfefrma are recorded in tfaoyoar toy are cjllectcdby tfac tncollectpc, ankdetmediaiy ooieetiiig govennncat
liBVBnvt an tecordcdiv^
EqwnditurM
tte genendly r«cnprizod undo1 fte modified tccnia] buis of ^counting wtaan fcc rclatod fimdliebility k incurwd, if mewonbJe.
Other Fbunttng Souron (Un>)
Tranafisn between Hinds, Triuct ire not expected to be refold, md proceeds from the nle of meli ueicconnted far as efher finmcang etniraei
Defined icvcniei ariie vrhea fte dutrict itttnqr receivei rewonxi befare it hu • fcgil cliifi to ttwnv M
tnc district attorney hu ft lepU cbnm to the reionrets, te Uibitity to defined levome ii temDved flooi Itwconbined btlance duct and ft* revenue it recognized.
E. BUDGETS
Budgeti for tte Ooncot und Special Revome Fuocfa an adopted on * basil eocuifletit with U.S. genenOy acoepndaccounting principki. The|i>opoHdtudg^pnp«ediB^xnod]fied*cen^bM^December 31, Z004 WM completed, publiihed, and made BVJdlable fat public inipcction on December 11, 2003.The pubHc hoimg im held it the DUtrict Attorney1* office on December 22, 2003 tor comments from tupeyew.The budget wai legally adopted and ammrind, u neociaary, by fee District Attorney following the public hearing.All expenditure ippiopriatuHii lapse at year end* The District Attorney faas pole tufttority to make dungei oramcndmenti widnii venous budget climifiCTtimii , One •™»*'*™'* was made to the original General and SpecialRevenue Find budged for die year ended December 31 , 2004.
reflected iathe Bwigetaty Oomperiaao Schedule- Gwuitl Food in tbii report Tte net effcrt of icflBctbgttopayment of latufes and beneflta on-behutf • ECTO. A noacUtatioiL of total rowan and exp^
ActwU-PigcllCte-BebalfP«noeo1aBudget -Page 24
TotnlRuvBOM$1.751.906
643,459SUOM47
Total BxpenditBRaS 1.7OT,731
643,459$1.154.272
16
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTfturitim of Ibervflla, rotate Coupee,And Wo* Baton Rouge, LonkiMia
F. CASH AND CASH EQUIVALENTS
Cash ioclndM amount* in rtrnanfl depoulB, intensatbcBring 'I*****"* dcpcdO> ud nuney flMtfloat accounts, Under stateItw, OB district attorney nny deposit fund* in demand deposta, intecwt-betring demand deporiK money jnaiketaccounti, or time dcpowrt with state banb organized under Louisiana law ud national beaks hiving (bar principaloffices in Louiriana or wy other itate of fee United States, or under ftwlawi of the United Statea.
G. INVESTMENTS
linnted by R.3. 33:295S ^ d» dictrid:Unttd StMM bandt, trcmry notes, or ccrtifioatei ofdepoott. Thaw no clanified H nvevkDcnb iftbrar ariguulfmturtia catcccd 90 dnys; howwwr, tf Ac origmtl zuluritkairaDOd^orlei^tbeyacecluiifiedueiiheqiiinktffcGASB F^MTICT?* Nix 31 &UDWB the diitrict •ttttocy to report it unratizcd cmt nuney maricet iuvcftmeuti andparticipating intcitrt-ttmii£ inveBtatttt co^^provktodfttf thB&kvMhicQfd30«invBimKgoiamitri^te iamer « by odw iacton Mcnc? xivbt iavestnicittTreamay obligations. Interest-cmricg invntnoit conttsctt iodudfl timo <fcpcwiii with fioucial itatitutloQi (fuck Mcotificfttof ofdepovit), i^uidiue •grttunomi, and gjnTwrtrPd investment cootrecti. frvcttnean Urtod n Ac baknoeabeet m itated at oott
H. CAPITAL ASSETS
an ctpililiBM at lutcciciL cent or ^^•neb ne ocordrf u cipidU mcb at fcdt estimated to muket value at the date a? donation. The district attooKy
• *ir*.t.ftlH faMil aff «H nrmnrm far MjiifaitigWipcqdtail M«t«.
Capital aaaeta a» leraded ia tt» Statemml cf Net Anets and StatemaiofActOTdca. Since »utphisa*ffl»iicwU fam immaterial amount when declared u no longer needed for pifctic purpoaea, no lalyagc value ia token intoconndciBlian lor depiedatm pocpoecft. M capildcncr the following usefai livca:
& ftonxtuicVehidca 5-10yww
L COMPENSATED ABSENCES
TOE diflrict attorney haa die following policy relative to vacitioo and side leave* which am um-cnamlatrra and non-vwting:
Sick Leave - Employees have tan daya leave with pay. Any ride Jenvc taken after Oe tat dayi will be takttwiftunttpay.
Vacation - Srcxctarici have 000 week vacation the first year, two week* vacation foe leooad ycwr and onceweeks vacation thcremfler.
J. RESTRICTED NET ASSETS
For ajovemmeBt-widB •totanunt of net aaacta. net aatata B» reported aa iwtricted wtem conatraiiibi placed on net auetUK ate either:
1) extenaliy iropoted by creditor* (such a> debt eovenanb), gramon, contribunm, or lawn or rcgulationa of othergoveuunonta; and
17
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTParbbei of IbwvUle, Point* Coupe*And Wert Baton Rouge, LdUUni*Note to the Financial Slaicxuenla
K. FUND EQUITY
la Ox fiud fioaocid statenwnbf govooinv^ fat inunntt that an notavailable for ippropriatioo « are legally restricted by amide psrtiwforiiwftir»Epccdflcinirpo»». ABydwignatitn*
L. USE 0? ESTIMATES
The preparation of financial rtatomente in oooftranily wifti gmenUy accepted icooiiBtivg pnncqilet require*to mkc crthartei and aiaunytiom tfatt affect th» reported tmouna cf uieta and BtMHtin uiri
of nttniii^aii uiett and Bahilitios »t fcc date of the fioflncul »«»* ««** md die iqwned maoatOt of wvoouw andezpawi duriog the reporting period. Aetna] icmlte could differ fiomtt»««timBtM,
2. EXCKSS OF EXPENDITURES OVER APPROPRIATIONS
>foindividMllurAhadartud«pend^^
3. CASH AND CASH EQUIVALENTS
At Denote 3 1, 2004^ the diftrkt attnmcy hu cuh and catheqaivBtenblDtilmg $311,611 ufollawi:
DcnmddqiDiJts S 210.567
Money ntttfcet accounts S 1.044
Total S 21 1.611
iiinauLMorflMpfedgeoficcuntincnvn^bydiefi«calionuuce mart at 83 timca cqml fhe amount on deport with fa final iga& These Kcarilia ire beld in the Dime of tbo
mnnnee
Evaithou^ the pledged gocpritiea are coiiBideicduiy^llite^^ILS. 39:1229 uqiOMi • vWoloiyteqiiiiBDaBiit on Itebeing notified >y ftc diitrict aaaniey fhtt *w fiscal lE^hai&iled to p»y deposited fladsiopoailemaod.
4. INVESTMENTS
Invetttueim are catagorizcd into dine three cttegorki of credit risk:
1. Insured or regiitBred, or Konittta held by the cfctodat^^
2. Uniiinixedanduiiniglaie^MthiDcuritiEibBUI^diitrict attoroey'j MUM
3. UoiinBcdmdijttfe^fttftdfWifliHeuritieiheU^notmthedirtrictHttomey'sDanic
18
rasnucr ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTParidu* vflbcrvUlft Potato Coupee,And Wart Baton Rovf* LouUnaMotet to tte nnudai Statement*
At fiscal year-end, tin dirtricl attorney'! investment balances wares*follow*:
Fail AmortizedValue Coat
5280.887 t280.887
S280.887
Certificates of Depute 1
Total In vestments
& RECEIVABLES
Hie fofiawEiig ii a saaamry of recewabfcs at December 31,2004;
Account! Receivable
QenenlPbnd
S26.875
SpecialRevemiQ
TotalCatiyiog
Totola
6. CAPITAL ASSETS
Capital aocti mud deprecution activity u of and fijrthe 501 ended December 31f 2004 are ai MJOWK
Cost of capital awrti,Decanter 3 1.2003
Deletion*Coit of capital aaieb,
December 31,2004
Accaittolated
AdditionsDeletioni
. 2004
Capital asaeta net of accumulatedDeprecation, atDocombet31, 2004
5 130 0657,696
95,90023,541
L&8221
70. 12
$ 72.7590
72J59
11 0214,552
0
2&Q54
Total
$203^)6557,696
f 48.8291
211,932
107t40238,093
f 48.8291
96.666
» 1&.705
DepieciatkmejqxaBe of S38,093fe toe yetreidcd December 31, 2004 wuc^^
7. PENSION PLANS
ftiKDixtritf ^or Pinxidal Bnvloycc*1 RctuemeDt System of Louisiana. These lyatema an coit aharina mnltiple-einplovor definedbenefit pension plam administered by lepnatcboardjoftnuteei. PertmaUinforaMtic«n^tr« to each plan folkfW:
19
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPartita of Ibvrvflle, Potato Coupet,And Wait Baton Ranee, LodriuaNote to thf Pbumdil Stotenuwti
A. LouiaianB District Attorney) Retirement Syrian
Tie district attorney and ouistant dxrdctattonieys aremcnfcen of OteLouii^^
bond of tzinteo. Aaiiitant district attorney* Tvio earn, u i rmniimm, the amDiurh pud by the state tot fliffia*aiitdistrict altcinc^iud are under Ihei^ of 60 it the time of o^^to participate in the System. For memtoti who joined fro Syrian before My lr 1 '390, and wno elected not to becovered by the new provfrwma, the following appH«: Any member with 23 or mote yean of creditobfe servicerogwdlcji of «ge tmy irfrc with t 3 per cent benefit redaction fir each year follow age 55, provided flat noreduction i* applied if die member has BOonouicycaisaficrvicc. Any member irith it lent IB yen of servicemay t«tin it i^ 55 wiihi 3 per coat benefit ndi^onfbr each yeirbelaw^ 1 ii «ddifkn^ «ay member with atleut 10 yean of cervice nay retire at ige 60 with & 3 pet cent benefit reductkai for <iachye«i retiring below die ageof 62. The redrement benefit ii equal to 3 percent of flic meniber'i gvcrage fial ixjiiyeijaatkm niiitylied by ttie
,O£rttoei^^
For monAen who joined the SyHem afler July l, 1990. or who elected to be covured by the DEW povttiani tbefollowing t plisi: Menibcn ere eligible to receive normal retirement benefits if ttcy ure ige 60 tad have 10 yetn ofsecvicetraditjEreage 55 u^hcve24yeaiiofKTviccczeditarbBve30ye^ Thenoirml retiraineiit benefit u equal to 3.5 per cc^iianubexahip Ittvtoo. A member is eligible for early retirement if be a age 55 and be IBygaraof acrvice cacdi t Thocurry Jieiiieiiiuil benefit ii equal ID normal retirement benefit reduced 3 per cant for utdb year fee monte netirca is*dvimc* of omml retirement age. Beoefita may not exceed 100 per cent rf*vti gcfmalcooiper«ttk)ri. TheSyrtemal»prrmde» death and dUibdlhy benefits, Beiu^ are established or ameBdfld by state statatfl,
Tne Syitcra Jaam an anoual publicly available financial nport that indudei financal atatBraenb and requiredThat report nuy be obdaned by wrning to ttel^iuita^
NewO^
Funding Potey, PlanmeirfxTaareieqQiredbTmttJ»tUteto«mOibute7.0peic^toe diitrict artomey m required to contribute at an actmriafly determined rate. Hie rate tram July 1, 2004 10 June 30>2005 w« 3 J5 percent of covered payroU. Cordhbutitxii to the System alw indudo ^pcio^coUectcd teou^ioiit the state and nveone rtarn't AT"^ ai appmpriatcd by fks legialatnrc* TheaquireBimti of plan meuixriairi fee dishiit attorney a^
r me employeach ywr baaed wfbe nadti of me valuitim fo f^
Syrtem fbr fee yean ealiDg December 31, 2004, 2003, and 2002, were $11,37*. SO. and SO, respectively, equal to foenquked contributions for each year.
B. Parochial EtnployeeV Etefircment Syaton of Louisiana
Plait Description, SHhffftTFH*11? g11 enip1"ya« «f *•* niahirf Atlr^i^y «hrt am nut murfiftta nrf iha niririef AttmrymRettemert Syrtem «Puieui^»^thoFaip^^miltiple^cinyloyerdeBr^ benefit pcaaoa plan *dmrn^^ Tbe Syttcraiscornjiowdof two distinct plat*, Plan A and Plan B, with teparate aaaeb and benefit provadons. Afl employee* of toe DiatrictAttonuy nAw an in the tyatemare raembcia of Plan A.
winking at leak 28 bora pelected p«mthciflaMl*araeligibk to roitidr^ Under Plim A, einploi-oe* who retire at or alter age 60wife at least 10 yean of oeditiMe Mrvice, at ov after age 55 with at leart 25 yean of cnditaUc «orvioo, or at any agowi^atlc«t30ytantfcndirableaeiviceire(adia>dtoarelhoftbeirfln»>*v«rag»ialarymr eaehyearof oeditaWescrvU^umplemental plan only bofort January 1, 1980, ma benefit ii eqaal ID one percent of final avenge Mhuy phu $24 for
U
20
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTParitiM of RwrriUB, Point* Coupe*,And Wait Baton Kougfc, LaniaiftjuNotts to UK Fliutadal Statements
avenge aalary over foe 36 conMCUtfre or joined moiubib^ produce Ibebi^mtaverago. Eniplqyeei whowilhntle^ to mxrimt of actable wtvice stated above and d^at Ac agca ipccified above and receive toe benefit accrued lolbeird^ofand disability benefits, Benefits arc established or amend*! by Mate statute.
the System iaww m annual publicly available financial report that inclurini fi*i*ncM *j»*mmt« ind requiredBopphmenliiy it|fa™Mrtvm for tiu Sy*tam Tlwt nptnt may be obtained by writing to dv Ptrodnal En loyeeifRrtiremint System of Louinana, F, O, Box 14619, Baton Rongc. LouiskDfl70»98-46l3, on by calling (504) 925-1361.
Funding Policy > Under PUn A, membea ire required by state statute to codttihwte 9.5 petcw^ of *edr aamal covncdsalary an$ be Dufeict Attaney is required to contribute it an actuariilly datemrined nt. The cuzeat 2MB ti 11.75percent tfaonnal covered payroll. r>mtrihiirio» In? thrr SyttW" V fa*arfn rw^fr^THh rf MM pm-rf (^m^pt fwWm«a^EMtBatonBffl^p4riih»)ofttotaxw»aoiTOtobc<»divided between Plan A tad Plan B baaed propOTtionatety m the salaries rf to wtira n^ Thecoflgflmttot lequUcmenh of plan mcinbai and the District Attorney arc otabfiahed and may be amaidedby statestatute. Aa pravidri by KS.U; 103, UK nnployacond^^change each year based imtt»re^tB(rf to valuatMrn^te prior fiix^ 1T»e District Attorney*! cmkibutlaiB IDthr Syrtemuflto Plan A for flu yeara endbg December 31, 2004, 2003, aul 2002. were $41,505, J27.480; and
& LEASES
The district attorney Twwdi aaacto toquind Ihrau^h capital leases u an uaet and m obligation m be accooqunytof fimndalfftataocrda,11v district attanttycumtt^SI.
Equ^HMot- Copier $25,260
Thr, urinirtaifti mmnMl .-rtiMmitllrtaii HiiJer Aperairing IBMM me
Fatal year.
2005 5,0522006 5,0522007 2,0522008 3-032
$20,208
Prefect value of net DEnimimteaKpttyoitoti 120JQ8
A WTKRFHND TRANSFERS
Tho fbllowiog intcrfimd tmsfin were inclined during tteyeir coded Dwetri^
IV-D Fund
S 40,000Wrathlew Check Fwd S SjQOO
21
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTKZCTFtfUm of IbarfllB, Ftdnte Coupeft,And We*t Baton Ro«ge,LaiibtaiiftMotes to (be FiaucUI Statements
Traoi&n from to genenj fund and wcrtblau check fund to 1^^the Child MrfOffPBPBtf *npp'Jltril^lE' m 'Jfvgr fre ^^"0 p™h recehmd Airing the ygflr.
30, LITIGATION AND CLAIMS
At I>»2idier 3 1, 2(HH <Ustrict flflDnvy hnd na iRwuito
11. EXPENDITURES OF THE DISTRICT ATTORNEY NOT INCLUDEDIN THE ACCOMPANYING FINANCIAL STATEMENTS
Tfac accui3>aqyfoi fioaotial fiaterfrom other pariah faraai for the operation of (to District Attorney. EaumpkB include office root, nnsceUmeona SoppKet, sodportions of hedfoiMMDcc. The roo^ See note Ufa odierao-bcbalf pBymcnb iodudodifl iboBe finncul j*"^™^"^-
11. OTHER EMPLOYMENT BENEFITS
TJieDirtrirtAftm^ panda «rtiinheildi eravl^ woddng in- the DJBtaicA Atton^. TbflM bcofl^ivtutft naoniily iniunnce pnamudi we paid by ** Dutrict Attamcy. The cost of employe*'! benefit! totaled $75,976 fir theyea: caled December 31, 2004.
13. WSit MANAGEMENT
The District Attorney's office is nqnied to riila of Ion in toe tnt of woritcn* oanpewatian. Those risks an heuudlcd by.Tto
M. ON-BEHALV PAYMENTS
The (Me xnd the vniow councils and jury p«y • pottion of the uitides of (be Dirtrict Atlomcy md ftr floistast DirtrictThe councfla and jury piy ftc s>hriei of the office iteff with a mpplnmrntnt payroll torn the District ABoracy'i
Hconot The Start* of LoiumnipcDvideB direct ptyaooto ajana to dStl! tttoti^ tuA tai^aA ^atnA&ttnmcy« u doigriated by tho District Attorney1* ofBoe. ThocpByinenti, refcaiedtoai "oo-bdialf ptynrtdi recdved*1, providethft di»Wct ittomcy md aiiiitmt datrict attorney* wife their buc stbuy (curmttry $50,000 and $30,000» napectivriy). If tieDistrict Attorney*! ofRca wiibci to pay aaluin pemter than Ibo *mount of wl«y n^iplOTienh from th* itao\•muda arc paid out of the ecmnciTft payroll accaudi or to Diftriot Aitani^*i office paynd] account. The couajdb and juryprmidfl the office mff with their hue i»Ury and if flu Dirtrict AUantywitota
In aoiwdKBX wiA GASB No. 24^ >ioeoui o^ flncnc^ /^^ioxwnt of oo^jehalfsahriei paid direc^ to the dirtri^%enE^ liaa beentecogflizcdby te Divbict AttoniB^«DdBdDecerDbcr 31, 2004 TO 1643,459.
22
DISTRICT ATTORNEY OP THE EIGHTEENTH JUDICIAL DISTRICTPirfetKft of Ibcrville, Polote Crapee,And Wat Baton Rnigt, LouttAUiNote to the financial StetooKDb
15. FEDERAL FINANCIAL ASSISTANCE PROGRAM
Tbc District Attorney participates in the following federal fmancM assistance program:
Federal Grants/ CFDA GtB&ftmPlflBIittTillff N«"i er Nurriber EjdjendJtaretDqwrtmait of He»fth and Human 3crvicetFund through Louisiana Department ofSocial Services:
Direct Gnuft93J63 DSS#613596 $147,763
One-time PfOgnun RnhMPcment-Egoqi. 93J63 DSS#61665S $ 1,200
Hiii ptQfftm a foodttl by indirect Mawttnce jnynetfs tt the fonnof idmbnrtemems of apoxtlmof oertamreceived from the LouUlaiK Depmment of Social Sflrrioci. The ichdnaied pnynMio are rwtrict»d by • formalbetween teDiatrictAtam^ and Dopaitmr^ of Social
iMinhi^^bMi.R*iiiiniriaiMttp8ynwUi n^bembjoctri No ptoviaion bubeen tmde in the financial mttttwtt* Ibr ttM reunbuTEraica^teviaw oc wndlt DIE^ the currcnl >eu, die D^artment ^uted to purchaic equipment md service*.
23
BEQUXBKD SUPPLEMENTARY INFORMATION
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPlatfuemrnt, LouisianaGENERAL FUND
BUDGETARY COMPARISON SCHEDULE
REVENUESCommissions on fines, forfeitures and feesfor collection of worthless checks
Intergovernmental revenues:Parish police juryOther
Interest earningsOther revenues
Total revenues
EXPENDITURESSolaria* and related benefitsLegal and accountingInsurant*Office suppliesRepairs and maintenanceUfflUesCapital outlayMiscellaneous
Total expenditures
EXCESS(Daflolaiwy) OF REVENUES OVEREXPENDITURES
OTHER FINANCING SOURCES {USES)Transfers hTransfers out
Total other financing sources (uses)
(Deficiency) OF REVENUESAND OTHER SOURCES OVEREXPENDITURES AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
r EIIIMU UWMfllJIMI *l,AVIf*
BUDGETED AMOUNTSORIGINAL FINAL
S 472.000 $
305,00000
170.000
947,000
900.00015.00065.00050.00013.00012,00048,000B5.000
1.188.000
(241,000}
0(fiaooo)
03.000
(304,000}
350.959
fi 4B 95ft S
637,000 $
300.00000
47.000
964,000
900,00015,00092.00054,00016.30010,00026,000
107000
1 ???,3W
<238,300)
0458.0001
58.000
(296,300}
479.655
1&3.355 S
VARIANCE VWmFINAL BUDGETFAVORABLE
ACTUAL (UNFAVORABLE)
726,163 $
315,93426,5874.885
34.358
1,108,447
867,25410,20081,58847,61323,8239,740
30,364B3.992
1.154.272
(45,625)
13,541f53.541)
40.000
(85,825)
478.656
393.831 S
89,163
15,93426,5874,886
«2.t42)
124,447
32,7464,800
10,4148y«7(7,323)
200(2.364}23.008
6B.02B
192,475
13,5414.459
18.000
210,475
0
210.476
24
DISTRICT ATTORNEY OF THE EIGHTEENTH JU DICIAL DISTRICTPlaquemlne, Loufelana
IV-D FUND
BUDGETARY COMPARISON SCHEDULEFor *• Yw Ended DeoMibttr 31,2004
BUDGETED AMQUMT5
VARIANCE WITHFINAL BUDGET
FAVORABLE
REVENUESCommtasipna on fines, forfeitures and fewfor collection of vmrtHesB checks
Intergovernmental revenues:Federal grant!
Total revenue*
EXPENDITURESSalaries and related benefitsLegal end accountingInsuranceOffice suppliesR*pelr» and maintenanceUtmtosCapital outlayMtoceflaneouB
Total expenditures
EXCiSSjDQflclency) OF REVENUES OVER
EXPENDITURES
OTHER FINANCING SOURCES (USES)TwwferB fciTransfers out
Total ottiar financing sources (uses)
EXCESS {DEFICIENCY) OF REVENUESAND OTHER SOURCES OVEREXPENDITURES AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
ORIGINAL
S 0 $
141.000
141.000
201,70000
5,0000
3.5001.5002.QQQ_
213.700 .
(72.700)
63.0000
S3.000
(9,700)
11.561
S 1.861 S
FINAL
0 S
141.000
141,000
205,00000
5,0001,2005,5003.8002.500
223.000
(62,000)
63.0000
63.000
(19.000)
28.441
__JOJ4J_i
ACTUAL
0
148.963
148,983
192.46500
2,1301.0895.1184.1852.413
207.390
(56.435}
45.0000
45.0DO
(13,435)
2B.441_
(UNFAVORABLE
$ o
7.963
7,903
12,53500
2,670111384
(365)67
15.602
23,565
(16,000)0
(18.0001
6,565
0_
( 5.SB4_
25
DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPlaquomfne, Louitiana
WORTHLESS CHECK FUND
BUDGETARY COMPARISON SCHEDULEFor tfM Ywr Endftd DttOMtlMr SI , 2004
VARIANCE WTTHFINAL BUDGET
BUDGETED AMOUNTS FAVORABLEORIGINAL
REVENUESCommiaskxia on fines, forfeitures and fees $
for collection of worthless checksIntergovernmental revenues:Federal grants
Total revenues
EXPENDITURES
Salaries and related benefitsLegal and accountingInsuranceOlflceeuppllesRapaka and maintenanceUtilitiesCapital outlayMiscellaneous
Total expenditures
EXCESSfDsflcUncy) OF REVENUES OVER
EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers InTransfers out
Total other financing source* (uses)
EXCESS (DEFICIENCY) OF REVENUESAND OTHER SOURCES OVEREXPENDTTURES AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR |
45,000 S
0
45,000
03.000
027.0008,0002,500
010.000
S3.500
(6.500)
00
0
03,500)
51481
42.881 S
FINAL ACTUAL [UNFAVORABLE!
54,500 $
0
54,500
08,300
027.0006.000
2.7250
10.000
53.025
1.475
0(5.0001
S.OOO
(3.525)
65.733
82.206 ft
64*315 i
0
64,315
4317,600
018.3323,6792,3292.B30
14.073
49.5BA
14,731
045.000)
E.MO
9,731
86.733
75.484 S
9,815
0
9,815
(431)500
08.6681,321
396[2,93$)f4.073)
3.441
13458
00
0
13,256
0
13.256
28
SUPPLEMENTAL INFORMATION
MAJOR & MORRISONCERTIFIED PUBLIC ACCOUNTANTS
I- UWEEXBCK III, CHI, EC AMERICAN IWBTITDT1 OFMUK A. DAVID, CPA, PC GDXXKXD PUBLIC AOCODWDUm
_ BOCtETT OF LOOiraUtt---------- CWBKniD PUBLIC ACCOOMIMTI
WU? F. MAJOR, CflA, PC (BBEIRBD)
REPORT ON INTERNAL COrmW>LOVI» FINANCIAL HE^AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS lEHPORMSD
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
HooooUc PifflhaH I. Wad, A.Dirtrict Attorney, L8th Judicial DistrictPlaqnenme, Lonisiat* 70765
We have audited the financial itttements of the governmental activitiM ted each major find of die District Attorney, ISthJudiciil DiBbiet te flu Parisbv of Ibcnnlle, Pointc Oi ^Ibetvifle ud West Baton RtWfiP Parwh Councik fend Pointe Cn^ee Piriih Police Jury, w of and for the year ended December31, 2DM, which coflectivetycaiDpriNfhflD^^Mir 13. 2i(X)^ We condwled our twlit in iMofdmce w^•ai fee ituubrft ^pib^bto ID ftaanciil a^^of fte United States.
In plural^ oul perfiwuing ow tndit, we cam^deonmniD our niditiiig piucalmct for the purpoje of nqnwong our opinimi on UK ftttndai rtiimrMi end not to provideir"*>*mg^ "• ft1* fr**"-*"! "«* t «u»» fe»«nfti«i tapflHhig However, i« noted • cabin natter involving the intcmil control omfiniMiii reporting u^i£40petitk)iithiitTWcoii»WM to IK Reported coodidooiwvohviMtteri coming^ ffnt ^Mmtirm pdatgnj to *jpnificfT^ 4 ^%*"** *° **"* dp"ign PT "riertlif11^ of the ^tfpf"*^ ft itfr^^ T"*** fl""'«ft» l pffpjf ting tot i*>our judgment could •dvenely iflfcct die Dutrict Attorney*! ability to tccwd, proceai, nmnwtaB md report finmdtl data
-wifti the tMtttiow of mumgcment in the fnucul rinlriiiBiitt. ltd Ajponabla oooditkm if datcnbed in theBcampmying Bchcdnle of findings
A nateriil WMknn» it • Rfwtttl^ oooditmdow not lodW to a idfttiv^ kw bvd o^ rUt tet imssiitein^idation to die fimncitl stttomts being audited may occur «nd not be detected wiftdn a timdy period by envloyeei in fee
jg^in Ibe internal cout^
diBcloee all icpoctftblc oonditioni thai arc •!» comidErad to be matedal weaknenei. However, we beEeve fco reportabkcondition tern 04-1 u a mterU «eaku«u.
As part of obtaining reasonable unnnce ibcut nte&er toe DUHict AttcewyR ftnmcial natemem are free of mtaialmuMatenind, we perfbmwl tests of itt coooplivace wiJh certain proviaJon of hw, legnlntinm. GDotnctt and gfaffl afliryimnm,
Howevcf,providing an opinioii on compliance Ti^ lte« ptovutow w^•udnnopinioa. llteienAteofoivvuBidiBckiiBdiiDniiDBveiofiioncanvunder Government Auditing Stamfartb.
Thia report ia intended fbrtbeinfijraation of fee CCbupee Pariah Police Iniy, and the Legislative Auditor toe (be State of Loniiima, and it not intended to be tod tbcwld not beused by anyone o&er than theie apedned patties. Eowew, thii reoort ia & matter of public record and its distribution u antlimited-
Major AMoniton. fjNcwKoadtj Louaune.May 13, 2005
27POST OFFICE BOX ITO.NEW ROADS. LA 7Q7«u - PHONE cun «ws3i - FAX (22$) www*
DISTRICT ATTOHNEY OF THE EIGHTEENTH JUDICIAL DISTRICTPn-bhaoriberTaktPQljiteCcKipetrAiid
Wctt Baton Rooge, Uraltbna
Schedule of Findings md Qnnttoned CottiFor the Year Ended December 31, 2M4
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Unqualified
(«) idodified? X^ei noRqKXdblB cmdUtan(i) identified notcraistdcred to be material weflknwK*? ve» Xnoncieportcd
fftUfffflfnit ttOtftd? JtA X TOO
SECTION H -FINANCIAL STATEMENT FINDINGS
Accounting duties aho«W be »egrt3?rirf to «^^
Qnditiin: Lick of segrtgatioo of duties inpro«aiingcaahtran«ctio04,
Effect A dc&lc«tionoiiiii»pprofCJition of ftmda could more eisily occur.
dme: IidcofK^gationofdatiB^vftiiGlipcmiitaantRdtob^baudlei or controls c«h tanBctiom without any intervention by nctarpeaaa.
inp
^bepuubleorcottbeneficMl Etoffevgr, romecngntbM catabKihed add implementpd ndditional japcediMaito reduce potottiiHreif[p»3mflpMnllBgp<«cAifei ^tid mAe iiitCTr*^ cnnfanl JB^an
28
DISTRICT ATTORNEY OF THE EIGHTEENTHJUDICIAL DISTRICT
Summary Schedule of Prior AadltFlndtajiFor UK Yew Ended December 31, 2004
Fiscal YarFinding
InitiallyOccmred
CorrectiveAction
eacrmtio P
SvctbnL I - Ifltenml Control wid Convdluue MataiRltotlieFiiiMciiilStaitemnils:
03-1 FY98 Ladcofwfiwtgatioa. Paitiilly
Planned ConceiveActionltPutial
Correctivel*lf**TH Tthfll
TottJieigwgatkaiii]. WiB mike cent effective
Swtbm n - Internal Control ftad CoaiftUaiuoMitcrUI to Federal Awtrdi:
None.
Swttnn ffl- Manntemeat Letter
Notippiicible.
DISTRICT ATTORNEY OF THE EIGHTEENTHJUDICIAL DISTRICTPlaqnemliK, Loubluu
Cometh* Action Han farCurrent Yew Andh FlndlnpTor flu Year Ended December 3U20M
Name ofContact Anticipated
fa|f T4o, PflBcriptipn nf TOndmn OonBcljye Act|Qa Flapped Penan Completed
Settknl-IntcnnlCoatrtttdCta^
04-1 Lmdcofusgregati«. DuctodBrizeofftio R. Ward OngoingDiitrict Attorney**office^ totel MgiqgtboQ ofsocountiog duties iiicjptactictL MaMwill review accountingpfoccdoicR aodiDBlGBinteoMi controlunptDVcmendi tint ore
Ma*erW
None.
Section HI—Management Letter
KaCqvpticable.