EVANGELINE PARISH CORONER

Financial Statements

Year Ended December 31,2012

TABLE OF CONTENTS

Page

Accountants' Compilation Report ' 1-2

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WHDE FINANCIAL STATEMENTS (GWFS) Statement of net position 5 Statement of activities 6

FUND FINANCIAL STATEMENTS (FFS) Balance sheet - governmental fund - general fund 8 Statement of revenues, expenditures, and changes in fund balances-

governmental fund - general iiind 9

REQUIRED SUPPLEMENTARY INFORMATION Budgetary comparison schedule - general fund 11

COMPLIANCE Summary schedule of current and prior year fmdings and corrective action plan 13

C, Burton Kdder. CPA' Russell F. Champagne, CPA' Victor R. Slaven,CPA* P.Troy Coufville,CPA" Gerald A. ThSodeau)^ Jr., CPA* Robert S.Carler, CPA" Artiur R Mxon, CPA* PennyAngelleScruggins, CPA Christ he C. Doucet, CPA

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS

OFFICES

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Wanda F. Arcement, CPA,CVA ABenJ. LaBry, CPA Abert R. Leger, CPA,PFS,CSA-Ma-shall W, Guidry, CPA Stephen R Mocre, Jr.. CPA,PFS;CFf',ChFC** James R Roy, CPA Robert J. Metz. CPA AlanM Taylor, CPA Kel l /M. Doucet, CPA Cheryl L Bartley, CPA WlandyB, Self, CPA Paul L Delcambre, Jr., CPA Kristin B. Dauzat, CPA Maifiew E, Margaglio, CPA Jane R. Hebert CPA Bryan K. Joiijert, CPA Stephen J. Anderson, CPA W, Jeffrey Lowy. CFA

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ACCOUNTANTS' COMPILATION REPORT

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*A Profeffilond AcaunenQ Co^ioallon

Dr. Charles Fontenot Evangeline Parish Coroner Ville Platte, Louisiana

We have compiled the accompanymg financial statements of the governmental activities and the major fimd of the Evangeline Parish Coroner, a component unit of the Evangeline Parish Police Jury, as of and for the year ended December 31, 2012, which collectively comprise the Coroner's basic fmancial statements as listed in the table of contents. We have not audited or reviewed the accompanying fmancial statements and, accordingly, do not express an opinion or provide any assurance about whether the financial statements are in accordance with accounting principles generally accepted in the United States of America.

The Evangelme Parish Coroner is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing, and maintaining intemal control relevant to the preparation and fair presentation of the financial statements.

Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is to assist management in presenting financial information in the form of financial statements without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the financial statements.

The Coroner has omitted the management's discussion and analysis information that is required to be presented for purposes of additional analysis. Such missing information, although not a part of the basic fmancial statements, is required by the Govemmental Accounting Standards Board, who considers it to be an essential part of fmancial reporting for placing the basic fmancial statements in an appropriate operational, economic, or historical context.

Management has elected to omit substantially all of the disclosures required by accounting principles generally accepted in the United States of America. If the omitted disclosures were included in the fmancial statements, they might influence the user's conclusions about the Coroner's fmancial position, results of operations, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters.

IWemberoft AMERICAN INSTfTUTE OF CERTIRED PUBLIC ACCOUNTANTS

Wlember of: SOCIETYOFLOUBIANA

CERTIFED PUBLIC PCCOUMTAWS

The budgetary comparison information, on page 11, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information, although not a required part of the basic financial statements, is required by the Govemmental Accounting Standards Board who considers it to be an essential part of financial reporting and for placing the basic financial statements in an appropriate operational, economic, or historical context. The supplementary information has been compiled fi-om information that is the representation of management. We have not audited or reviewed the supplementary information and accordingly, we do not express an opinion or provide any assurance on the supplementary information.

We are not independent with respect to the Evangeline Parish Coroner.

Kolder, Champagne, Slaven & Company, LLC Certified Public Accountants

Ville Platte, Louisiana April 4,2013

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)

Evangeline Parish Coroner Ville Platte, Louisiana

Statement of Net Position December 31,2012

ASSETS

Governmental Activities

Cash $15,409

LIABILITIES

Accounts payable 10,285

NET POSITION

Unrestricted $ 5,124

See accountants' compilation report.

Activities Govemmental activities:

General govemment

Evangehne Parish Coroner Ville Platte, Louisiana

Statement of Activities For the Year Ended December 31,2012

Program Revenues Fees, Fines, and

Expenses Charges for Services

$ 143,742 $ 33,850

General revenues: Intergovernmental

Change in net position

Net position - January 1,2012

Net position - December 31,2012

Net (Expense) Revenue and

Changes in Net Assets Govemmental

Activities

$(109,892)

60,600

(49,292)

54,416

$ 5,124

See accountants' compilation report.

FUND FINANCIAL STATEMENTS (FFS)

Evangeline Parish Coroner Ville Platte, Louisiana

Balance Sheet Govemmental Fund - General Fund

December 31,2012

Cash

ASSETS

$15,409

LIABILITIES AND FUND BALANCE

Liabilities: Accounts payable

Fund balance: Unassigned

Total liabilities and fiind balance

$10,285

5,124

$15,409

See accountants' compilation report.

Evangeline Parish Coroner Ville Platte, Louisiana

Statement of Revenues, Expenditures, and Changes in Fund Balance Govemmental Fund - General Fund

For the Year Ended December 31,2012

Revenues: Intergovemmental revenue -

Evangeline Parish Police Jury Fees

Total revenue

Expenditures: Current -

General govemment: Contract labor Office supphes Phone

Total expenditures

Deficiency of revenues over expenditures

Fund balance, beginning

Fund balance, ending

$60,600 33,850 94,450

142,625 85

1,032

143,742

(49,292)

54,416

$ 5,124

See accountants' compilation report.

REQUIRED SUPPLEMENTARY INFORMATION

10

Evangeline Parish Coroner Ville Platte, Louisiana

Budgetaiy Comparison Schedule General Fund

Year Ended December 31,2012

Budget Original Final

Variance with Final Budget

Positive Actual (Negative)

Revenues: Intergovemmental revenue -

Evangeline Parish Police Jury Fees

Total revenues

Expenditures: Current -

General govemment: Contract labor Office supplies Phone

Total expenditures

Excess (deficiency) of revenues

over expenditures

Fund balance, beginning

Fund balance, ending

$60,000 53,400

113,400

89,200 24,200

-

113,400

-

54,416

$54,416

$60,000 53,400

113,400

89,200 24,200

-

113,400

-

54,416

$54,416

$60,600 33,850

94,450

142,625 85

1,032

143,742

(49,292)

54,416

$ 5,124

$ 600 (19,550)

(18,950)

(53,425) 24,115 (1,032)

(30,342)

(49,292)

_

$(49,292)

See accountants' compilation report.

11

COMPLIANCE

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