panshes oflberia, st. martin and st. mary, louisiana...panshes oflberia, st. martin and st. mary,...

Panshes oflberia, St. Martin and St. Mary, Louisiana

Financial Report

Year Ended December 31,2007

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

TABLE OF CONTENTS

Page

Independent Auditors' Report 1 - 2

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)Statement of net assets 5Statement of activities 6

FUND FINANCIAL STATEMENTS (FFS)Fund descriptions - governmental funds 8Balance sheet - governmental funds 9-10Reconciliation of the governmental funds balance sheet

to the statement of net assets 11Statement of revenues, expenditures, and changes in fund balances-

governmental funds 12-13Reconciliation of the statement of revenues, expenditures, and

changes in fund balances of governmental funds to thestatement of activities 14

Fund descriptions - fiduciary funds 15Statement of fiduciary assets and liabilities - agency funds 16

Notes to basic financial statements 17-32

REQUIRED SUPPLEMENTARY INFORMATIONGeneral Fund:

Budgetary comparison schedule 34Special Revenue Funds:

Budgetary comparison schedule - Title IV-D fund 35Budgetary comparison schedule - Worthless checks collection fund 36Budgetary comparison schedule - Family service division fund 37Budgetary comparison schedule - Criminal court clearing fund 38Budgetary comparison schedule - Probation fund 39

TABLE OF CONTENTS

PageOTHER SUPPLEMENTARY INFORMATION

INTERNAL CONTROL AND COMPLIANCE AND OTHER MATTERS

Report on Internal Control over Financial Reportingand on Compliance and Other Matters Based on anAudit of Financial Statements Performed inAccordance with Government Auditing Standards 42-43

Report on Compliance with RequirementsApplicable to Each Major Program and Internal Control OverCompliance in Accordance with OMB Circular A-133 44-45

Schedule of Expenditures of Federal Awards 46

Schedule of findings, questioned costs,and management's corrective action plan 47

Summary schedule of prior audit findings 48

C. Burton KokJer. CPA'Russell F. Champagne, CPA'Victor R. Slaven, CPA'P. Troy Courvilti, CPA*Gerald A. Thibodeaun, Jr,, CPA*Robert S. Carter. CPA*Arthut R. Mixon. CPA*

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCCERTIFIED PUBLIC ACCOUNTANTS

P.O. Box 250Breaux Bridge, LA 70517

Tynes E. Mixon, Jr., CPAAH«n J. LaBry, CPAAlbert R. Leger. CPA.PFS.CSA*Penny Angelle Scruggins, CPAChristina L Cousin. CPAMary T. Thibodeaux, CPAMarshall W. Guidry. CPAAlan M. Taylor, CPAJames fl. Roy, CPARobert J. Mete. CPAKatty M. Doucat. CPACheryl L. Bartley, CPA. CVAMandy B. S*H, CPAPaul L Delcambre. Jr. CPA

Retired:Conrad 0. Chapman, CPA* 2006Harry J. Clostio. CPA 2007

Phone (337) 332-4020Fax (337) 332-2867

INDEPENDENT AUDITORS' REPORT

OFFICES

183 SoutLafayetta, LA 70506

Phone (337) 232-4141Fax (337) 232-8660

113 East Bridge St.Breaux Bridge, LA 70517Phone (337) 332-4020Fax (337) 332-2867

1234 David Dr. Sle 203Morgan City. LA 70380Phone (985) 384-2020fax (995) 384-3020

332 Wast Sixth AvenueOberlin. LA 70655Phone (337) 639-4737Fax (337) 639-4568

450 East Main StraafNew ibaria. LA 70560Phone (337) 367-9204Fax (337) 367-9208

133 East WaddillSt.Marksvill*. LA71351

Phone (318) 253-9252Fax (318) 253-8681

408 West Cotton StreetViltoP!att»,LA705ee

Phone (337) 363-2792Fax (337) 363-3049

200 South Main StreetAbbeville. LA 70510

Phone (337) 893-7944Fax (337) 893-7946

1013 Main StreetFranklin, LA 70538

Phone (337) 828-0272Fax (337) 828-0290

• A Prolottkmal Accounting Corporation

WEB SITE;WWW KCSP.CPAS.COM

Honorable J. Phil HaneyDistrict Attorney of the

Sixteenth Judicial DistrictParishes of Iberia, St. Martin

and St. Mary, LouisianaNew Iberia, Louisiana 70560

We have audited the accompanying financial statements of the governmental activities, each majorfund, and the aggregate remaining fund information of the District Attorney of the Sixteenth Judicial District,as of and for the year ended December 31, 2007, which collectively comprise the District Attorney's basicfinancial statements as listed in the table of contents. These financial statements are the responsibility of theDistrict Attorney of the Sixteenth Judicial District's management. Our responsibility is to express opinionson these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United Statesof America and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. Those standards require that we plan and performthe audit to obtain reasonable assurance about whether the financial statements are free of materialmisstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosuresin the financial statements. An audit also includes assessing the accounting principles used and the significantestimates made by management, as well as evaluating the overall financial statement presentation. Webelieve that our audit provides a reasonable basis for our opinions.

In our opinion, the financial statements referred to above present fairly, in all material respects, therespective financial position of the governmental activities, each major fund, and the aggregate remainingfund information of the District Attorney of the Sixteenth Judicial District, as of December 31, 2006, and therespective changes in financial position for the year then ended in conformity with accounting principlesgenerally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued our report dated May 9,2008, on our consideration of the District Attorney of the Sixteenth Judicial District's internal control overfinancial reporting and on our tests of its compliance with certain provisions of laws, regulations, contractsand grant agreements and other matters. The purpose of that report is to describe the scope of our testing of

Member of:AMERICAN INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTS

Member of:SOCIETY OF LOUISIANA

CERTIFIED PUBLIC ACCOUNTANTS

internal control over financial reporting and compliance and the results of that testing, and not to provide anopinion on the internal control over financial reporting or on compliance. That report is an integral part of anaudit performed in accordance with Government Auditing Standards and should be considered in assessingthe results of our audit

The required supplementary information on pages 33 through 39 is not a required part of the basicfinancial statements but is supplementary information required by accounting principles generally accepted inthe United States of America. We have applied certain limited procedures, which consisted principally ofinquiries of management regarding the methods of measurement and presentation of the requiredsupplementary information. However, we did not audit the information and express no opinion on it.

The District Attorney of the Sixteenth Judicial District has not presented management's discussionand analysis that the Governmental Accounting Standards Board has determined is necessary to supplement,although not required to be part of, the basic financial statements.

Our audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise the District Attorney of the Sixteenth Judicial District's basic financial statements. Theother supplementary information, including the schedule of expenditures of federal awards as required byU.S. Office of Management and Budget Circular A-133, Audits of States. Local Governments, and Non-profit Organizations, is presented for purposes of additional analysis and is not a required part of the basicfinancial statements. Such information has been subjected to the auditing procedures applied in the audit ofthe basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to thebasic financial statements taken as a whole.

Kolder, Champagne, Slaven & Company, LLC

Certified Public Accountants

Breaux Bridge, LouisianaMay 9, 2008

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDEFINANCIAL STATEMENTS (GWFS)

DISTRICT ATTORNEY OF THE SIXTEENTH JUDICIAL DISTRICTParishes of Iberia, St. Martin, and St. Mary, Louisiana

Statement of Net AssetsDecember 31, 2007

ASSETSCurrent assets:

Cash and interest-bearing depositsReceivablesDue from other governmental unitsPrepaid items

Total current assets

Noncurrent assets:Capital assets, net

Total assets

LIABILITIESAccounts payableDue to other governmentsOther liabilities

Total liabilities

5,786,4373,841

926,73158,687

6,775,696

266,102

7,041,798

134,430189,812201,251

525,493

NET ASSETSInvested in capital assets, net of related debtUnrestricted

Total net assets

266,1026,250,203

$ 6,516,305

The accompanying notes are an integral part of the basic financial statements.

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FUND FINANCIAL STATEMENTS (FFS)

FUND DESCRIPTIONS - GOVERNMENTAL FUNDS

MAJOR FUNDS

General Fund

The General Fund is used to account for resources traditionally associated with governments which are not required to

be accounted for in another fund.

Special Revenue Funds

Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular

purposes,

Title IV-D Fund - This special revenue fund account consists of reimbursement grants from the Louisiana Departmentof Social Services, authorized by Act 117 of 1975, to establish family and child support programs compatible withTitle IV-D of the Social Security Act. The purpose of the fund is to establish the support obligations owed by absentparents to their families and children, to locate absent parents, to establish paternity, and to obtain family and childsupport.

Worthless Check Collection Fund - This fund consists of fees collected in accordance with Louisiana RevisedStatute 16:15, which provides for a specified fee whenever the District Attorney's office collects and processes aworthless check. Expenditures from this fund are at the sole discretion of the District Attorney and may be used todefray the salaries and expenses of the office, but may not be used to supplement salaries of the District Attorney.

Family Service Division Fund - This fund consists of federal and state grant funds received from the LouisianaDepartment of Social Services, the Louisiana Commission on Law Enforcement, and the U.S. Department of Justiceand court costs revenue. This fund was developed to accomplish two tasks: target troubled children at an early agethrough early intervention and reduce truancy through TASC. Case managers are assigned to designated high riskschools to assist children and their families in resolving problems that could lead to later delinquent behavior.

Criminal Court Clearing Fund - This fund was established by the Louisiana Revised Statute 15:571 and is fundedby court costs revenue, fines and forfeitures imposed by the district court in criminal cases. Other sources of revenueinclude commissions on drug seizure cases. The only expenditures currently chosen to be paid out of this fund aresalaries and related benefits of the District Attorney and district judges and transcription costs.

Probation Fund - The District Attorney's office assumed the responsibility of probation supervision services for allcases of two years or less, which were rendered by the Department of Public Safety and Corrections. The ProbationFund provides the Sixteenth Judicial District with probation officers to oversee defendants that the courts have placedon supervised probation. The revenues derived by this fund consist solely of probation fees. As a condition ofsupervised probation, the courts wil l order a monthly fee of thirty or fifty dollars to be paid to this fund by thedefendants. These fees are used to fund the administrative costs of this system.


Balance SheetGovernmental FundsDecember 31,2007

ASSETS

Current assets:Cash and interest-bearing deposits

ReceivablesDue from other fundsDue from other governmental unitsPrepaid items

Total assets

GeneralFund

321,47293,759

6,669

Title IV-DFund

113,2918,443

WorthlessChecks

CollectionFund

$ 4,186,393 $ 369,845 $ 783,0553.841

25,315

$ 4,608,293 $ 491,579 $ 812,211

LIABILITIES AND FUND BALANCE

Liabilities:Accounts payableDue to other fundsDue to other governmentsOther liabilities

Total liabilities

Fund balance:Reserved for prepaid itemsUnreserved - undesignated

Total fund balance

Total liabilities andfund balance

123,033240,158

27,371

390,562

6,6694.211.062

4,217,731

534

19,184

19,718

8,443463,418

471,861

41725

2,917

3,359

25,315783,537

8,852

$ 4,608,293 $ 491,579 $ 812,211

The accompanying notes arc an integral part of the basic financial statements.

9

FamilyService Criminal Court

Division Clearing ProbationFund Fund Fund Totals

$ 120,400 $ 58,223 $ 268,520 $ 5,786,4363,841

240,158 - 561,630380,437 277,440 45,232 910,159

- - 18,260 58,687

$ 500,837 $ 575,821 $ 332,012 $ 7,320,753

$ 4,290800-

67,871

72,961

427,876

427,876

$319,990189,81266,019

575,821

-

-

$ 6,689123

-17,889

24,701

18,260289,051

307.311

$ 134,429561,630189,812201,251

1,087,122

58,6876,174,944

6,233,631

$ 500,837 S 575,821 $ 332,012 $ 7,320,753

10


Reconciliation of the Governmental Funds Balance Sheetto the Statement of Net Assets

December 31,2007

Total fund balance for governmental funds at December 31, 2007 $ 6,233,631

Total net assets reported for governmental activities in the statement of netassets is different because:

Capital assets used in governmental activities are not financial resourcesand, therefore, are not reported in the funds. Those assets consist of:

Equipment, net of $275,727 accumulated depreciation $ 214,889Automobiles, net of $ 170,051 accumulated depreciation 51,213 266,102

Governmental funds are not reported on the accrual basis of accounting

and, therefore, there are some revenue sources that were not reported

in the funds. The additional accrual is:

Due from other governmental units 16,572

Total net assets of governmental activities at December 31, 2007 $ 6,516,305

The accompanying notes are an integral pan of the basic financial statements.

11


Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds

For the Year Ended December 31, 2007

Revenues:Commissions on fines and forfeituresDrug seizure forfeituresBond premium feesCollection feesProbation feesGrantsState fundsLocal fundsIntergovernmental agreementInterest incomeOn-behaf f paymentsOther

Total revenues

Expenditures:General government -judicial

Excess (deficiency) of revenuesover expenditures

GeneralFund

1,701,996262,375116,262

9,42078,174

312,309178,483

1,048,1274,848

3,711,994

2,972,578

TitleIV-DFund

728,860

15,400

744,260

650,004

WorthlessChecks

CollectionFund

265,740

38,803

304,543

172,779

739,416 94,256 131,764

Other Financing sources (uses):

Operating transfers in

Operating transfers out

Total financing sources (uses)(204,361)

(204,361)

Excess of revenuesand other sources overexpenditures and other uses

Fund balance, beginning

Fund balance, ending

535,055

3.682,676

$ 4,217,731

94,256

377,605

471.861

131,764

677,088

808.852


12

FamilyServiceDivision

Fund

Criminal CourtClearing

FundProbation

Fund Totals

400.720451,327

64.637543,237

12,227

.472,148

$ 1.784,403281.932

53,807

94.7721,410

31,460

2.247.784

617.028

85,41912,867

9.000

724,314

$ 3.486.399544,307116,262265.740617,028

1,139,000583,30864,637

1,035.737259,190

1,048.12745.308

9,205,043

1.444,186 2,440,200 719,278 8.399,025

27,962 (192.416) 5,036 806,018

11.945

11,945

192,416

192,416

204,361

(204.361)

39.907

387.969

427.876

5.036

302.275

806,018

5.427.613

$ 307.311 $ 6,233.631

13


Reconciliation of the Statement of Revenues, Expenditures, andChanges in Fund Balances of Governmental Funds

to the Statement of ActivitiesFor the Year Ended December 31, 2007

Total net change in fund balances at December 31, 2007 perStatement of Revenues, Expenditures and Changes in Fund Balances $ 806,018

The change in net assets reported for governmental activities in thestatement of activities is different because:

Governmental funds report capital outlays as expenditures. However,in the statement of activities, the cost of those assets is allocated overtheir estimated useful lives and reported as depreciation expense.

Capital outlay which is considered expenditures on Statementof Revenues, Expenditures and Changes in Fund Balances $ 92,171

Depreciation expense for the year ended December 31, 2007 (85,881) 6,290

Because governmental funds do not record fixed assets and accumulated

depreciation, any assets disposed of with no selling price does not affect

the statement of revenues, expenditures, and changes in fund balances.

However, in the statement of activities, a gain or loss is shown on assets

that are not fully depreciated. (778)

Governmental funds are reported on the modified accrual basis of

accounting as opposed to the accrual basis of accounting. Therefore,

timing of recognition of revenue differs in the statement of activities as

compared to the statement of revenues, expenditures and changes in

fund balances. This amount was recognized as revenue last year on

the statement of activities. (24,887)

Governmental funds are reported on the modified accrual basis ofaccounting as opposed to the accrual basis of accounting. Therefore,there are additional accruals in the statement of activities. 16,572

Total changes in net assets at December 3 1, 2007 per Statement of Activities $ 803,215


14

FUND DESCRIPTIONS - FIDUCIARY FUNDS

AGENCY FUNDS

All of these funds are reflected in the totals of the agency funds presented in the statement of fiduciary net assets.

Special Asset Forfeiture Fund - This fund was established in compliance with Louisiana Revised Statute 40:2616,which provides that all monies obtained under the provisions of Revised Statute Chapter 26, "Seizure and ControlledDangerous Substances Property Forfeiture Act of 1989," shall be deposited in this fund.

The office of the District Attorney shall administer expenditures from this fund. The court shall ensure the equitabledistribution of any forfeited property, or of monies, to the appropriate law enforcement agency so as to reflect thecontribution of that agency's participation in any of the activities that led to the seizure or forfeiture of the property ormonies.

LSP Region II fund - The Louisiana State Police Region II Fund was created by court order on June 16, 1989, whena sum of forfeited money was placed into a special account to be monitored by the office of the District Attorney. Themonies are disbursed at the discretion of the District Attorney and used for the payment of equipment or expenses forthe Louisiana State Police, Region II and Troop I in connection with their investigation and apprehension of drugviolators.

Special Fund - This fund was established by the District Attorney to serve as collection agency to account for thecosts that are ordered to be paid to the Acadiana Crime Lab (ACL) and the Wildlife and Fisheries. The ACL has had adeficit over the past few years which is funded at year end by different entities using the lab (i.e. sheriffs offices andlocal police departments.) The ACL monies collected through this fund will be used to cover the three parish'ssheriffs office portion of the deficit. The fines paid to the Wildlife and Fisheries are disbursed at the discretion of theDistrict Attorney and used for payment of equipment or expenses of the Wildlife and Fisheries. Also, as per courtorder, the District Attorney holds money for the New Iberia Police Department (NIPD). These funds are distributed tothe NIPD as needed for training, equipment, etc.

15


Statement of Fiduciary Assets and Liabilities - Agency FundsDecember 31,2007

AssetsCash and cash equivalents $ 1,047,350

LiabilitiesAssets forfeited - pending judicial disposition 905,509Held for taxing bodies 141,841

Total liabilities $1,047,350


16

DISTRICT ATTORNEY OF THE SIXTEENTH JUDICIAL DISTRICTParishes of Iberia, St. Martin and St. Mary, Louisiana

Notes to Basic Financial Statements

(1) Summary of Significant Accounting Policies

The accompanying financial statements of the District Attorney of the SixteenthJudicial District have been prepared in conformity with generally accepted accountingprinciples (GAAP) generally accepted in the United States of America as applied togovernmental units. GAAP includes all relevant Governmental Accounting Standards Board(GASB) pronouncements. GASB is the accepted standard-setting body for establishinggovernmental accounting and financial reporting principles. The accounting and reportingframework and the more significant accounting policies are discussed in subsequentsubsections of this note.

A. Financial Reporting Entity

As provided by Article V, Section 26 of the Louisiana Constitution of 1974,the District Attorney has charge of every criminal prosecution by the state in hisdistrict, is the representative of the state before the grand jury in his district, and isthe legal advisor to the grand jury. He performs other duties as provided by law.The District Attorney is elected by the qualified electors of the judicial district for aterm of six years. The Sixteenth Judicial District encompasses the parishes of Iberia,St. Martin and St. Mary, Louisiana.

For financial reporting purposes, the District Attorney includes all funds,account groups, activities, et cetera, that are controlled by the District Attorney as anindependently elected parish official As an independently elected parish official,the District Attorney is solely responsible for the operations of his office, whichinclude the hiring and retention of employees, authority over budgeting,responsibility for deficits, and the receipt and disbursement of funds. The ParishGovernments maintain and operate the parish courthouses in which the DistrictAttorney's offices are located and provide funds for equipment and furniture of theDistrict Attorney's office. Other than this and certain operating expenditures of theDistrict Attorney's office that are paid or provided by the parish governments asrequired by Louisiana law, the District Attorney is financially independent.

Accordingly, the District Attorney is a separate governmental reportingentity. Certain units of local government, over which the District Attorney exercisesno oversight responsibility, such as the parish governments, parish school boards,other independently elected parish officials, and municipalities within the parishes,are excluded from the accompanying financial statements. These units ofgovernment are considered separate reporting entities and issue financial statementsseparate from those of the District Attorney.

B. Basis of Presentation

Government-Wide Financial Statements (GWFS)

The statement of net assets and statement of activities display informationabout the reporting government as a whole. They include all funds of the reportingentity, except the fiduciary funds. The District Attorney has no business-typeactivities.

17


Notes to Basic Financial Statements (continued)

The statement of activities presents a comparison between direct expensesand program revenues for each function of the District Attorney's governmentalactivities. Direct expenses are those that are specifically associated with a programor function and, therefore, are clearly identifiable to a particular function. Programrevenues include (a) fees, fines, and charges paid by the recipients of goods orservices offered by the programs, and (b) grants and contributions that are restrictedto meeting the operational or capital requirements of a particular program. Revenuesthat are not classified as program revenues, including all taxes, are presented asgeneral revenues.

Fund Financial Statements

The accounts of the District Attorney are organized and operated on thebasis of funds. A fund is an independent fiscal and accounting entity with a separateset of self-balancing accounts. Fund accounting segregates funds according to theirintended purpose and is used to aid management in demonstrating compliance withfinance-related legal and contractual provisions. The minimum number of funds ismaintained consistently with legal and managerial requirements.

The various funds of the District Attorney are all classified as governmental.The emphasis on fund financial statements is on major governmental funds. A fundis considered major if it is the primary operating fund of the District Attorney, ifmanagement chooses to define a particular fund as major, or meets the followingcriteria:

a. Total assets, liabilities, revenues, or expenditures/expenses ofthat individual governmental or enterprise fund are at least 10percent of the corresponding total for all funds of that categoryor type; and

b. Total assets, liabilities, revenues, or expenditures/expenses ofthe individual governmental or enterprise fund are at least 5percent of the corresponding total for all governmental andenterprise funds combined.

The funds considered to be major are described below:

Governmental funds -

General fund

The General Fund, as provided by Louisiana Revised Statute 15:571.11,provides that twelve percent of the fines collected and bonds forfeited be transmittedto the District Attorney to defray the necessary expenses of his office. Other sourcesof revenue include commissions on drug seizure cases, which are to be used forprosecution, rewards, support, and continuing legal education in furtherance ofLouisiana Revised Statute 40:2616, pre-trial diversion fees, court costs, and bondpremium fees authorized by Louisiana Revised Statute 1065:1.

18



Special revenue funds

Special revenue funds account for the proceeds of specific revenue sourcesthat are legally restricted to expenditures for specified purposes. The individualspecial revenue funds used by the District Attorney for the year ended December 31,2007 are as follows:

Title IV-D Fund - This special revenue fund account consists ofreimbursement grants from the Louisiana Department of Social Services, authorizedby Act 117 of 1975, to establish family and child support programs compatible withTitle IV-D of the Social Security Act. The purpose of the fund is to establish thesupport obligation owed by absent parents to their families and children, to locateabsent parents, to establish paternity, and to obtain family and child support.

Worthless Check Collection Fund - This fund consists of fees collected inaccordance with Louisiana Revised Statute 16:15, which provides for a specified feewhenever the District Attorney's office collects and processes a worthless check.Expenditures from this fund are at the sole discretion of the District Attorney andmay be used to defray the salaries and expenses of the office, but may not be used tosupplement salaries of the District Attorney.

Family Service Division Fund - This fund consists of federal and stategrant funds received from the Louisiana Department of Social Services, theLouisiana Commission on Law Enforcement, and the U.S. Department of Justice andcourt costs revenue. This fund was developed to accomplish two tasks: targettroubled children at an early age through early intervention and reduce truancythrough TASC. Case managers are assigned to designated high risk schools to assistchildren and their families in resolving problems that could lead to later delinquentbehavior.

Criminal Court Clearing Fund - This fund was established by the LouisianaRevised Statute 15:571 and is funded by court costs revenue, fines and forfeituresimposed by the district court in criminal cases. Other sources of revenue includecommissions on drug seizure cases. The only expenditures currently chosen to bepaid out of this fund are salaries and related benefits of the District Attorney anddistrict judges and transcription costs.

Probation Fund - The District Attorney's office assumed the responsibilityof probation supervision services for all cases of two years or less, under theauthority of the judicial branch as set forth in the Louisiana Revised Statutes. TheProbation Fund provides the Sixteenth Judicial District with probation officers tooversee defendants that the courts have placed on supervised probation. Therevenues derived by this fund consist solely of probation fees. As a condition ofsupervised probation, the courts will order a monthly fee of thirty or fifty dollars tobe paid to this fund by the defendants. These fees are used to fund the administrativecosts of this system.

19



The following are nonmajor funds:

Agency Funds -

Fiduciary funds account for assets held on behalf of outside parties,including other governments. Agency funds account for assets held by the DistrictAttorney in a custodial capacity (i.e., assets equal liabilities) and do not involvemeasurement of operations. The individual agency funds used by the DistrictAttorney for the year ended December 31,2006 are as follows:

Special Asset Forfeiture Fund - This fund was established in compliancewith Louisiana Revised Statute 40:2616, which provides that all monies obtainedunder the provisions of Revised Statute Chapter 26, "Seizure and ControlledDangerous Substances Property Forfeiture Act of 1989," shall be deposited in thisfund.

The office of the district attorney shall administer expenditures from thisfund. The court shall ensure the equitable distribution of any forfeited property, orof monies, to the appropriate law enforcement agency so as to reflect thecontribution of that agency's participation in any of the activities that led to theseizure or forfeiture of the property or monies.

LSP Region II Fund - The Louisiana State Police Region II Fund wascreated by court order on June 16, 1989, when a sum of forfeited money was placedinto a special account to be monitored by the office of the District Attorney. Themonies are disbursed at the discretion of the District Attorney and used for thepayment of equipment or expenses for the Louisiana State Police, Region II andTroop I in connection with their investigation and apprehension of drug violators.

Special Fund - This fund was established by the District Attorney to serve ascollection agency to account for the costs that are ordered to be paid to the AcadianaCrime Lab (ACL) and the Wildlife and Fisheries. The ACL has had a deficit overthe past few years which is funded at year end by various entities using the lab (i.e.sheriffs offices and local police departments.) The ACL monies collected throughthis fund will be used to cover the three parish sheriffs office portion of the deficit.The fines paid to the Wildlife and Fisheries are disbursed at the discretion of theDistrict Attorney and used for payment of repairs to boats, purchasing new boats,etc. Also, as per court order, the District Attorney holds money for the New IberiaPolice Department (NIPD). These funds are distributed to the NIPD as needed fortraining, equipment, etc.

C. Measurement Focus/Basis of Accounting

Measurement focus is a term used to describe "which" transactions arerecorded within the various financial statements. Basis of accounting refers to"when" transactions are recorded regardless of the measurement focus applied.

Measurement Focus

In the government-wide statement of net assets and the statement of

20



activities, governmental activities are presented using the economic resourcesmeasurement focus. The accounting objectives of this measurement focus are thedetermination of operating income, changes in net assets (or cost recovery) andfinancial position. All assets and liabilities (whether current or noncurrent)associated with its activities are reported. Government-wide equity is classified asnet assets. In the fund financial statements, the current financial resourcesmeasurement focus is used. Only current financial assets and liabilities are generallyincluded on their balance sheets. Their operating statements present sources and usesof available spendable financial resources during a given period. These funds usefund balance as their measure of available spendable financial resources at the end ofthe period.

Basis of Accounting

In the government-wide statement of net assets and statement of activities,governmental activities are presented using the accrual basis of accounting. Underthe accrual basis of accounting, revenues are recognized when earned and expensesare recorded when the liability is incurred or economic asset used. Revenues,expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenues, expenses,gains, losses, assets, and liabilities resulting from nonexchange transactions arerecognized in accordance with the requirements of GASB Statement No. 33"Accounting and Financial Reporting for Nonexchange Transactions."

In the fund financial statements, governmental funds are presented on themodified accrual basis of accounting. Under this modified accrual basis ofaccounting, revenues are recognized when "measurable and available." Measurablemeans knowing or being able to reasonably estimate the amount. Available meanscollectible within 60 days of the end of the fiscal year. Expenditures (includingcapital outlay) are recorded when the related fund liability is incurred. Transfersbetween funds that are not expected to be repaid (or any other types, such as capitallease transactions, debt extinguishment, long-term debt proceeds, et cetera) areaccounted for as other financing sources (uses). These other financing sources(uses) are recognized at the time the underlying events occur.

When both restricted and unrestricted resources are available for use, it isthe District Attorney's policy to use restricted resources first, then unrestrictedresources as they are needed.

D. Assets, Liabilities and Equity

Cash and interest-bearing deposits

For purposes of the Statement of Net Assets, cash and interest-bearingdeposits include all demand accounts, savings accounts, and certificates of depositsof the District Attorney.

21



Interfund receivables and payables

During the course of operations, numerous transactions occur betweenindividual funds that may result in amounts owed between funds. Those related togoods and services type transactions are classified as "due to and from other funds."Short-term interfund loans are reported as "interfund receivables and payables."Long-term interfund loans (noncurrent portion) are reported as "advances from andto other funds.1' Interfund receivables and payables between funds withingovernmental activities are eliminated in the Statement of Net Assets.

Receivables

In the government-wide statements, receivables consist of all revenuesearned at year-end and not yet received. Major receivable balances include grantrevenue and commissions.

Capital Assets

In the government-wide financial statements, capital assets (primarilyequipment and automobiles) are capitalized at historical cost, or estimated historicalcost if actual is unavailable, except for donated fixed assets, which are recorded attheir estimated fair value at the date of donation. Interest costs are not capitalized asthey relate to fixed assets. The District Attorney's threshold for capitalization is$1,000.

Depreciation of all exhaustible capital assets is recorded as an expense inthe Statement of Activities, with accumulated depreciation reflected in theStatement of Net Assets. Depreciation is provided over the assets* estimated usefullives using the straight-line method of depreciation. The range of estimated usefullives by type of asset is as follows:

Equipment and automobiles 5-10 years

In the fund financial statements, capital assets used in governmental fundoperations are accounted for as capital outlay expenditures of the governmental fundupon acquisition.

Compensated Absences

All full-time employees earn from 7 to 21 days of vacation leave each yeardepending on length of service. Vacation leave cannot be accumulated. All full-time employees earn 15 days of sick leave each year. Sick leave may beaccumulated but is not paid upon termination. At December 31, 2007, the DistrictAttorney has no leave benefits required to be accrued and reported.

22



Equity Classifications

In the government-wide statements, equity is classified as net assets anddisplayed in three components:

a. Invested in capital assets, net of related debt - Consists ofcapital assets including restricted capital assets, net ofaccumulated depreciation and reduced by the outstandingbalances of any bonds, mortgages, notes, or other borrowingsthat are attributable to the acquisition, construction, orimprovement of those assets.

b. Restricted net assets - Consists of net assets with constraintsplaced on the use either by (1) external groups such ascreditors, grantors, contributors, or laws or regulations ofother governments; or (2) law through constitutionalprovisions or enabling legislation. The District Attorney hasno restricted net assets,

c. Unrestricted net assets - All other net assets that do not meetthe definition of "restricted" or "invested in capital assets, netof related debt."

In the fund statements, governmental fund equity is classified as fundbalance. Fund balance is further classified as reserved and unreserved, withunreserved further split between designated and undesignated.

E. Expenditures and Transfers

Expenditures/Expenses

In the government-wide financial statements, expenses are classified byfunction. In the fund financial statements, expenditures are classified by character.In the fund financial statements, governmental funds report expenditures of financialresources.

Interfund Transfers

Permanent reallocations of resources between funds of the reporting entity areclassified as interfund transfers. For the purposes of the statement of activities, allinterfund transfers between individual governmental funds have been eliminated.

F. Budget and Budgetary Accounting

The District Attorney follows these procedures in establishing the budgetarydata reflected in the financial statements:

23



1. The District Attorney prepares a proposed budget for the fiscalyear prior to the beginning of each fiscal year.

2. A summary of the proposed budget is established in Decemberand the public is notified that the proposed budget is availablefor public inspection. At the same time, a public hearing iscalled.

3. A public hearing is held on the proposed budget in Decemberafter publication of the call for a hearing.

4. After the holding of the public hearing and completion of allaction necessary to finalize and implement the budget, thebudget is legally adopted prior to the commencement of thefiscal year for which the budget is being adopted.

5. The budget is prepared on a modified accrual basis, consistentwith the basis of accounting, for comparability of budget toactual revenues and expenditures. Formal budgetary accountsare integrated into the accounting system during the year as amanagement control device.

6. The District Attorney is authorized to transfer amountsbetween line items within any fund. When actual revenueswithin the general fund or a special revenue fund are failing tomeet estimated annual budgeted revenues by five percent ormore and/or actual expenditures within the general fund or aspecial revenue fund are exceeding estimated budgetedexpenditures by five percent or more, a budget amendment toreflect such change is adopted by the District Attorney.

7. All budgetary appropriations lapse at the end of each fiscalyear.

8. The budget is adopted on a basis consistent with generallyaccepted accounting principles (GAAP). Budgeted amountsincluded in the accompanying financial statements are asoriginally adopted or as finally amended by the DistrictAttorney. Such amendments were not material in relation tothe original appropriations.

G. Prepaid hems

Payments made to vendors for services that will benefit periods beyondDecember 31, 2007 are recorded as prepaid items. The only prepaid item thatexisted at December 31, 2007 was prepaid insurance.

24



G. Accounting Estimates

The preparation of financial statements in conformity with generallyaccepted accounting principles requires management to make certain estimatesand assumptions. Those estimates affect the reported amounts of assets andliabilities.

(2) Cash and Interest-Bearing Deposits

Under state law, the District Attorney may deposit funds in demand deposits, interest-bearing demand deposits, or time deposits with state banks organized under Louisiana law andnational banks having principal offices in Louisiana. At December 31, 2007, the DistrictAttorney has cash and interest-bearing deposits (book balances) totaling $6,833,787 of which$1,047,350 is attributable to fiduciary funds, which are not presented in the statement of netassets,

These deposits are stated at cost, which approximates market. Under state law, thesedeposits (or the resulting bank balances) must be secured by federal deposit insurance or thepledge of securities owned by the fiscal agent bank. The market value of the pledged securitiesplus the federal deposit insurance must at all times equal the amount on deposit with the fiscalagent. These securities are held in the name of the pledging fiscal agent bank in a holding orcustodial bank that is mutually acceptable to both parties. The following is a summary ofdeposit balances (bank balances) at December 31, 2007, and the related federal insurance andpledged securities:

Bank balances $7,161,426

Federal insurance $ 600,000Pledged securities (Category 3) 6,561,426

Total $7,161,426

Pledged securities in Category 3 include uninsured or unregistered investments forwhich the securities are held by the broker or dealer, or by its trust department or agent, but notin the District Attorney's name. Even though the pledged securities are considereduncollateralized (Category 3) Louisiana Revised Statute 39:1229 imposes a statutoryrequirement on the custodial bank to advertise and sell the pledged securities within 10 days ofbeing notified by the District Attorney that the fiscal agent has failed to pay deposited fundsupon demand. The District Attorney has not formally adopted a deposit and investment policythat limits their allowable deposits or investments.

25



(3) Interfund Transactions

Receivables Payables

General Fund $ 321,472 $ 240,158Special Revenue Funds:

Child Support Fund - 534Worthless Checks Collection Fund - 25Family Service Division - 800Criminal Court Clearing Fund 240,158 319,990Probation Fund - 123

Totals $ 561,630 $ 561,630

The receivables and payables noted above are basically caused by timing. All areexpected to be paid within one year.

(4) Due From Other Governments

The amount due from other governments of $926,731 at December 31, 2007, consists ofamounts due from various state and local departments for various appropriations andreimbursements of grant expenditures.

26



(5) Capital Assets

Capital asset activity for the year ended December 31, 2007 was as follows:

Balance Balance1/1/2007 Additions Deletions 12/31/2007

Governmental activities:Equipment $ 412,415 $ 92,171 $(13,970) $ 490,616Automobiles 221,264 - - 221,264

Totals 633,679 92,171 (13,970) 711,880

Less accumulated depreciationEquipment 224,122 64,797 (13,192) 275,727Automobiles 148,967 21,084 - 170,051

Total accumulated depreciation 373,089 85,881 (13,192) 445,778

Governmental activities,capital assets, net $ 260,590 $ 6,290 $ (778) $ 266,102

Depreciation expense of $85,881 was charged to the general government function.

(1) Pension Plans

Louisiana District Attorneys' Retirement System

Plan Description: The District Attorney and Assistant District Attorneys are members ofthe Louisiana District Attorneys' Retirement System (System), a cost-sharing, multiple-employer defined benefit pension plan administered by a separate board of trustees.

Assistant District Attorneys who earn, at a minimum, the amount paid by the state forAssistant District Attorneys and are under the age of 60 at the time of original employment andall District Attorneys are required to participate in the System. For members who joined theSystem before July 1, 1990, and who elected not to be covered by the new provisions, thefollowing applies: Any member with 23 or more years of creditable service regardless of agemay retire with a 3 percent benefit reduction for each year below age of 55, provided that noreduction is applied if the member has 30 or more years of service. Any member with at least18 years of service may retire at age 55 with a 3 percent benefit reduction for each year retiringbelow the age of 60. In addition, any member with at least 10 years of service may retire at age60 with a 3 percent benefit reduction for each year retiring below the age of 62. The retirementbenefit is equal to 3 percent of the member's average final compensation multiplied by thenumber of years of his membership service, not to exceed 100 percent of his average finalcompensation.

27



For members who joined the System after July 1, 1990, or who elected to be covered bythe new provisions, the following applies: Members are eligible to receive normal retirementbenefits if they are age 60 and have 10 years of service credit, are age 55 and have 24 years ofservice credit, or have 30 years of service credit regardless of age. The normal retirementbenefit is equal to 3.5 percent of the member's final-average compensation multiplied by yearsof service. A member is eligible for early retirement if he is age 55 and has 18 years of servicecredit. The early retirement benefit is equal to the normal retirement benefit reduced 3 percentfor each year the member retires in advance of normal retirement age. Benefits may not exceed100 percent of average final compensation. The System also provides death and disabilitybenefits. Benefits are established or amended by state statute.

The System issues an annual publicly available financial report that includes financialstatements and required supplementary information for the System. That report may beobtained by writing to the Louisiana District Attorneys' Retirement System, 1645 NicholsonDrive, Baton Rouge, Louisiana 70802-8143.

Funding Policy: Plan members are required to contribute 7.0% of their annual covered salaryand the District Attorney is required to contribute at an actuarially determined rate which was3.5% from January 1, 2007 to June 30, 2007. Beginning July 1, 2007, the rate was decreasedto 0%. Contributions to the system include .2% of the ad valorem taxes collected throughoutthe state and revenue sharing funds as appropriated by the legislature. The contributionrequirements of plan members and the District Attorney are established and may be amendedby state statute. As provided by Louisiana Revised Statute 11:103, the employer contributionsare determined by actuarial valuation and are subject to change each year based on the resultsof the valuation for the prior fiscal year. The District Attorney's contributions to the Systemfor the years ended December 31, 2007, 2006, and 2005, were $10,053, $25,957, and $27,110respectively.

Parochial Employees Retirement System of Louisiana

Office personnel of the Sixteenth Judicial District Attorney's Office are members of theParochial Employees' Retirement System of Louisiana (System), a cost sharing, multiple-employer defined benefit pension plan administered by a separate board of trustees. TheSystem is composed of two distinct plans, Plan A and Plan B, with separate assets and benefitprovisions. All employees of the District Attorney's office are members of Plan A.

All permanent employees working at least 28 hours per week who are paid wholly or inpart from parish funds and all elected parish officials are eligible to participate in the System.Under Plan A, employees who retire at or after age 60 with at least 10 years of creditableservice, at or after age 55 with at least 25 years of creditable service, or at any age with at least30 years of creditable service are entitled to a retirement benefit, payable monthly for life,equal to 3 percent of their final-average salary for each year of creditable service. However,for those employees who are members of the supplemental plan only before January 1, 1980,the benefit is equal to one percent of final-average salary plus $24 for each year ofsupplemental-plan-only service earned before January 1, 1980. Final-average salary is theemployee's average salary over the 36 consecutive or joined months that produce the highestaverage. Employees who terminate with at least the amount of creditable service stated aboveand do not withdraw their employee contributions may retire at the ages specified above andreceive the benefit accrued to their date of termination. The System also provides death anddisability benefits. Benefits are established by state statute.

28



The System issues an annual publicly available financial report that includes financialstatements and required supplementary information for the System. That report may beobtained by writing to the Parochial Employees' Retirement System, Post Office Box 14619,Baton Rouge, Louisiana 70898- 4619, or by calling (225) 928-1361,

Funding Policy: Under Plan A, members are required by state statute to contribute 9.5%of their annual covered salary and the District Attorney to contribute at an actuariallydetermined rate. The current rate is 13.25% of annual covered payroll. Contributions to theSystem also include one-fourth of 1% (except Orleans and East Baton Rouge Parishes) of thetaxes shown to be collectible by the tax rolls of each parish. These tax dollars are dividedbetween Plan A and Plan B based proportionately on the salaries of the active members of eachplan. The contribution requirements of plan members and the District Attorney are establishedand may be amended by state statute. As provided by Louisiana Revised Statute 11:103, theemployer contributions are determined by actuarial valuation and are subject to change eachyear based on the results of the valuation for the prior fiscal year. The District Attorney'scontributions to the System under Plan A for the years ending December 31, 2007, 2006, and2005, were $295,666, $250,162, and $238,091, respectively, equal to the required contributionsfor each year.

(7) Due To Other Governments

The amount due to other governments of $189,812 at December 31, 2007, consists ofamounts due to various state and local governments for various items.

(8) Changes in Agency Fund Balances

A summary of changes in agency fund balances due to others follows:

Special Asset Louisiana Accounts

Forfeiture State Police Special Payroll Payable

Fund Region II Fund Fund Fund Fund

Balances, December

.1,2006 $ 315,991 $ 70,039 $ 86,978 $ - $ -

Additions 1,775.396 3,556 54,863 2,527.915 5,013,850

Reductions (1.254.415) (5.058) - (2.527.915) (5,013.850)

Balances, December

31.2007 $ 836,972 $ 68,537 $ 141,841 $ - $

(9) Expenditures of the District Attorney not included in the Financial Statements

The District Attorney's offices are located in the courthouses of Iberia, St. Mary and St.Martin Parishes. The respective parish governments pay for the upkeep and maintenance of thecourthouses.

29



The accompanying financial statements do not include certain expenditures of theDistrict Attorney paid out of the funds of the parish governing bodies or directly by the state.

(10) Risk Management

The District Attorney is exposed to risks of loss in the areas of general and auto liability,property hazards, and workers' compensation. Those risks are handled by purchasingcommercial insurance. There have been no significant reductions in insurance coverage duringthe fiscal year. Settlements have not exceeded insurance coverage in any of the past threeyears.

(11) Operating Leases

The District Attorney leased two vehicles under operating leases during 2007. The firstlease is a 2004 Ford Crown Victoria, which began in May 2004, with a lease term of 36months. Lease payments for December 31, 2007 are $2,259. This lease ended in May 2007.The second lease is a 2007 Chevrolet Tahoe, which began in October 2006, with a lease term of24 months. Lease payments for December 31, 2007 are $8,982.

Mininum lease payments are as follows:

2008 $ 7,485

(12) Compensation of Elected Officials

Compensation paid to the District Attorney for the year ended December 31, 2007follows:

J.PhilHaney $ 66,756

This amount represents only the portion paid by the District Attorney's office. The remainderof his salary is paid by the Iberia, St. Martin, and St. Mary parish governments and the State ofLouisiana, as described in Note 14.

30



(13) Litigation

The District Attorney's office is named as a defendant in two separate lawsuits. The firstlawsuit involves a plaintiff who claims his civil rights were violated by an Assistant DistrictAttorney. The plaintiff is not seeking any monetary damages in the lawsuit.

The second lawsuit involves a plaintiff who has alleged that an Assistant DistrictAttorney conspired with police officers to plant incriminating evidence.

It is management's opinion that the District Attorney's office will not suffer anymonetary damages. Accordingly, no liability has been recorded for either lawsuit at December31,2007.

(14) On-behalf Payments for Fringe Benefits and Salaries

GASB Statement No. 24, Accounting and Financial Reporting for Certain Grants andOther Financial Assistance requires the District Attorney to report in the financial statementson-behalf salary and fringe benefit payments made by the State of Louisiana and by the parishgovernments of Iberia, St. Mary, and St. Martin to certain employees of the District Attorney'soffice.

Supplementary salary payments are made by the state and parish governments directlyto the District Attorney and to the Assistant District Attorneys. The District Attorney's officeis not legally responsible for these salaries. Therefore, the basis for recognizing the revenueand expenditure payments is the actual contributions made by the state and parish governments.On-behalf payments recorded as revenue and expenditures in the 2007 financial statements areas follows:

General Fund:State of Louisiana $ 834,850Iberia Parish Government 76,807St. Mary Parish Government 79,209St. Martin Parish Government 57,261

Total On-behalf payments $1,048,127

On-behalf payments include pension payments made on behalf of the Assistant DistrictAttorneys. The payments are made to the Louisiana District Attorneys' Retirement System asdescribed in Note (6) above. The District Attorney's office is not legally responsible for thesepayments. Therefore, the basis for recognizing the revenue and expenditure payments is theactual contributions made by the state and parish governments.

General Fund:State of Louisiana $ 49,234Iberia Parish Government 1,269St. Mary Parish Government 1,274St. Martin Parish Government 1,014

Total $ 52,791

31



(15) Interfund Transfers

Interfund transfers consisted of the following at December 31, 2007:Interfund Interfund

Transfers In Transfers Out

General Fund $ - $ 204,361Family Service Fund 11,945Criminal Court Clearing Fund 192,416 -

Total $ 204,361 $ 204,361

The transfer between the general fund and the family service division fund was due tothe fact that when fines are collected through pre-trial diversion, a portion of these fees isallocated to the family service division fund. The transfer from the general fund to thecriminal court clearing fund was made to cover the deficit at year end in the criminal courtclearing fund.

(16) Federal Financial Assistance Programs

Amounts received or receivable from grantor agencies are subject to audit andadjustment by the federal grantor agencies. No provision has been made in the financialstatements for the reimbursement of any expenditures that may be disallowed as a result of sucha review or audit.

(17) Postretirement Health Care and Life Insurance Benefits

The District Attorney provides certain continuing health care and life insurancebenefits for its retired employees. Substantially all of the District Attorney's employeesbecome eligible for those benefits if they reach normal retirement age while working for theDistrict Attorney. The District Attorney recognizes the cost of providing the benefits forretirees as an expenditure when the monthly premiums are due. For the year ended December31, 2007 the amount of the retiree benefit expenditures approximated $16,498.

In June 2004, The Governmental Accounting Standards Board issued Statement No.45, "Accounting and Financial Reporting by Employers for Post-employment Benefit PlansOther Than Pension Plans." The District Attorney is required to implement this standard forthe year ended December 31, 2009. The District Attorney has not yet determined the fullimpact that the adoption will have on the financial statements.

32

REQUIREDSUPPLEMENTARY INFORMATION

33

DISTRICT ATTORNEY OF THE SIXTEENTH JUDICIAL DISTRICIParishes oflberia, St. Martin, and St. Mary. Louisiana

General Fund

Budgetary Comparison ScheduleFor the Year Ended December 31, 2007

Revenues:Commissions on fines and forfeituresDrug seizure forfeitures

Bond premium fees

Grants -Louisiana Commission on Law Enforcement

State Funds -Victims AssistanceState Appropriations

Interest incomeOn-behalf paymentsIntergovernmental agreementOther

Total revenues

Expenditures:

General government - judicial

Salaries and related benefitsOperating servicesMaterials and suppliesTravel and other chargesCapital outlayProfessional feesIntergovernmental agreement

Total expenditures

Excess of revenuesover expenditures

Other financing sources (uses):


Operating transfers out

Total financing uses

Excess of revenues and other sources

over expenditures and other uses

Fund balances, beginning

Fund balances, ending

OriginalBudget

$ 1,604,90160,000106.776

40,057

50,00015,000

143,1801.085,569291,902

2,108

3,399,493

1,731,715269,206148,43659,92576,723463,452

-

2,749,457

650.036

200,000

(558,604)

{358.604}

FinalBudget

$ 1,668,424247.416

111,954

33.232

50.00026.250162,868

1,103,758313,2862,784

3,719,972

1,891,458323,360169,55557.51296,973558,197

-

3,097,055

622.917

47,741

(309.457)

(261.716)

Actual

$ 1,701,996262,375

116,262

9,420

50,00028,174178.483

1,048,127312,3094.848

3,711.994

1,839,720274,927180,52!36.73964,495548,17628,000

2,972,578

739,416

(204.361)

{204.361}

291.432 361.201

3.653.209 3.682.676

535.055

______ Ji.6a2.676

3.944.641 S 4,043.877 $ 4.217,731

Variance withFinal Budget

Positive(Negative)

33.57214,959

4.308

(23.812)

1.92415.615

(55,631)(977)

2,064

(7,978)

51,73848.433

{10.966}20.77332,47810.021

{28,000}124,477

16.499

(47,741}

105.096

57.355

173.854

S 173,854

34


Title IV-D Fund


Revenues:Grants Louisiana Department of Social ServicesInterest income

Total revenues

Expenditures:

General government -judicial

Salaries and related benefitsOperating servicesMaterials and suppliesTravel and other chargesCapital outlayProfessional fees

Total expenditures




OriginalBudget

704,74012,722

717,462

FinalBudget

738,68315,367

754,050

Actual

728,86015,400

744,260

620,89537,66815,0549,6069,52413,832

706,579

602,93935,81710,6392,312-5,688

657,395

601,67628,73711,5642,387-5,640

650,004


Positive(Negative)

(9,823)33

(9,790)

1,2637,080(925)(75)

48

7,391

10,883

370,996

96,655

377,605

94,256

377,605

(2,399

$ 381,879 $ 474,260 $ 471,861 $ (2,399)

35


Worthless Checks Collection Fund


Revenues:Collection feesInterest income

Total revenues

Expenditures:General government -judicial


Total expenditures


Other financing uses:Operating transfers out

OriginalBudget

$ 275,818

43,586

319,404

92,87950,7746,403286

10,00044,421

204,763

FinalBudget

$ 269,791

28,120

297,911

93,78551,6396,0021,1631,557

20,448

174,594

Actual

$ 265,740

38,803

304,543

93,71047,7328,0841,3281,297

20,628

172,779

Excess (deficiency) of revenues overexpenditures and other uses



: 14,641

(200,000)

(85,359)

649,768

123,317

123,317

677,088

131,764

131,764

677,088


Positive(Negative)

(4,051)10,6836,632

753,907

(2,082)(165)260

(180)1,815

8,447

8,447

$ 564,409 $ 800,405 $ 808,852 $ 8,447

36


Family Service Division Fund


Revenues:Grants -

Louisiana Department of Social ServicesLouisiana Commission on Law EnforcementU.S. Department of Justice

State Funds -TASCGSDFSCOYDDSS/OCS

Local Funds -United WayMacArthur Foundation

Intergovernmental agreementInterest income

Total revenues

Expenditures:


Salaries and related benefitsOperating servicesMaterials and suppliesTravel and other chargesCapital outlayIntergovernmental agreementProfessional fees

Total expenditures

Hxcess of revenuesover expenditures

Other financing sources:


OriginalBudget

$ 149,25515,000

215,364

149,25580,000144,245

15,500

470,03316,589

1,255,241

794,68549,73325,55135,25717,689

330,731

1,253,646

1,595

10,470

FinalBudget

$ 145.58414,412268,662

145,58366,974175,26049,430

15.50050,000528,70912,862

1,472,976

880,61752,57648,15753,05917,65160,000297,099

1,409.159

63,817

10.122

Actual

$ 122,6077,949

270,164

161,85969,471170,56749,430

15,50049,137543,23712,227

1,472,148

895,18860,14041,70751,62317.65160,000317.877

1.444,186

27.962

11,945

(22,977)(6,463)

1.502

16,276

2,497(4,693)

(863)14,528

(635)

(828)

(14,571)(7,564)

6.450

1,436

(20.778)

(35,027)

(35,855)

1.823

Hxcess of revenues and other

sources over expenditures



12.065

376.651

73.939

387.969

39.907

387.969

(34.032)

S 388,716 £ 461.908 $ 427.876 $ (34.032)

37


Criminal Court Clearing Fund


OriginalBudget

FinalBudget Actual


Positive(Negative)

Revenues:Commissions on fines and forfeituresDrug seizure forfeitures

State Funds -FINS

Intergovernmental agreementInterest incomeOther

Total revenues

Expenditures:

General government-judicial

Salaries and related benefitsOperating servicesProfessional fees

Total expenditures

Deficiency of revenuesover expenditures

Other financing sources:

Operating transfers inOperating transfers out

Total financing uses

Excess of revenues and other

sources over expenditures



1,852,299100,000

49,239274,067

2,412

2,278,017

2,707,9901,558

116,603

2,826,151

(548,134)

548,134

548,134

1,762,866235,554

50,000149,443

1,437

2,199,300

2,323,0965,798

122,000

2,450,894

(251,594)

299,335

(47,741)

251,594

1,784,403281,932

53,80794,772

1,41031,460

2,247,784

2,315,9635,798

118,439

2,440,200

(192,416)

192,416

192,416

21,53746,378

3,807(54,671)

(27)31,460

48,484

7,133

3,561

10,694

59,178

(106,919)

47,741

(59,178)

38


Probation Fund


Revenues:Probation fees

Intergovernmental agreementInterest incomeMiscellaneous income

Total revenues

Expenditures:



Total expenditures

Excess (deficiency) of revenuesover expenditures



OriginalBudget

$ 582,631 !

41,20419,172

-

643,007

590,21463,3449,6775,957

16,35121,780

707,323

(64,316)

311,857

$ 247,541 3

FinalBudget

$ 597,237 !

113,09812,013

-

722,348

618,57870,18410,5614,7209,938

21,356

735,337

(12,989)

302,275

S 289,286 5


PositiveActual (Negative)

& 617,028

85,41912,8679,000

724,314

615,02558,19011,0344,2448,727

22,058

719,278

5,036

302,275

1 307,311

$ 19,791

(27,679)854

9,000

1,966

3,55311,994

(473)476

1,211(702)

16,059

18,025

_

$ 18,025

39

OTHER SUPPLEMENTARY

INFORMATION

40

INTERNAL CONTROL

AND

COMPLIANCE

AND

OTHER MATTERS

41

C. Burton Kolder, CPA*Russell F. Champagne. CPA*Victor H. Slaven, CPA"P. Troy Courville. CPA'Gerald A. Thibodewx, Jr., CPA'Robert S. Carter, CPA'Arthur R. Mixon, CPA'

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC

Tyres E. Mixon. Jr. CPAAllen J. LaBry, CPAAlbert R. Leger, CPA.PFS.CSA*Penny Angelto Scruggins, CPAChristine L. Cousin. CPAMary T. Thibodeaux, CPAMarshall W, Guidry. CPAAlan M. Taylor. CPAJames R. Roy, CPARobert J. Metz, CPAKelly M. Doucet. CPACheryl L. Bartley. CPA. CVAMandy B. Sett. CPAPaul L. Delcambre, Jr. CPA



Phone (337) 332-4020Fax (337) 332-2867

Retired:Conrad 0. Chapman. CPA* 2006Hariy J. Ctostio. CPA 2007

OFFICES

183 South Beadle RdLafayette. LA 70508

Phone (337) 232-4141Fax (337) 232-8660

113 East Bridge St. 133 East WaddillSt.Breaux Bridge. LA 70517 Marksville, LA 71351Phone (337) 332-4020 Phone (318) 253-9252Fax (337) 332-2867 Fax (318) 253-8681

1234 David Or. Ste 203Morgan City, LA 70380Phone (985) 384-2020Fax (985) 384-3020

332 West Sixth AvenueOberlin, LA 70655Phone (337) 639-4737Fax (337) €39-4568

450 East Main StreetNew Iberia, LA 70560Phone (337) 367-9204Fax (337) 367-9208

408 West Cotton StreetVille Plane, LA 70586

Phone (337) 363-2792Fax (337) 363-3049

200 South Main StreetAbbeville, LA 70510

Phone (337) 893-7944Fax (337) 893-7946

1013 Main StreetFranklin. LA 70538

Phone (337) 828-0272Fax (337) 828-0290

* A Profantonil Accounting Corporation REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHERMATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT AUDITING STANDARDS

WEB SITE;WWW.KCSRCPAS.COM




We have audited the financial statements of the governmental activities, each major fund, and theaggregate remaining fund information of the District Attorney of the Sixteenth Judicial District, as of and forthe year ended December 31, 2007, which collectively comprise the District Attorney's basic financialstatements, and have issued our report thereon dated May 9, 2008. We conducted our audit in accordancewith auditing standards generally accepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General of theUnited States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the District Attorney of the Sixteenth JudicialDistrict's internal control over financial reporting as a basis for designing our auditing procedures for thepurpose of expressing our opinion on the financial statements, but not for the purpose of expressing anopinion on the effectiveness of the District Attorney of the Sixteenth Judicial District's internal control overfinancial reporting. Accordingly, we do not express an opinion on the effectiveness of the District Attorneyof the Sixteenth Judicial District's internal control over financial reporting.

A control deficiency exists when the design or operation of a control does not allow management oremployees, in the normal course of performing their assigned functions, to prevent or detect misstatements ona timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that

Member of:AMERICAN iNSTlTUTE OFCERTIFIED PUBLIC ACCOUNTANTS



42

adversely affects the District Attorney of the Sixteenth Judicial District's ability to initiate, authorize, record,process, or report financial data reliably in accordance with generally accepted accounting principles suchthat there is more than a remote likelihood that a misstatement of the District Attorney of the SixteenthJudicial District's financial statements that is more than inconsequential will not be prevented or detected bythe District Attorney of the Sixteenth Judicial District's internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results inmore than a remote likelihood that a material misstatement of the financial statements will not be preventedor detected by the District Attorney of the Sixteenth Judicial District's internal control.

Our consideration of internal control over financial reporting was for the limited purpose described in thefirst paragraph of this section and would not necessarily identify all deficiencies in the internal control thatmight be significant deficiencies or material weaknesses. We did not identify any deficiencies in internalcontrol over financial reporting that we consider to be material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District Attorney of the Sixteenth JudicialDistrict's financial statements are free of material misstatement, we performed tests of its compliance withcertain provisions of laws, regulations, contracts and grant agreements, noncompliance with which couldhave a direct and material effect on the determination of financial statement amounts. However, providing anopinion on compliance with those provisions was not an objective of our audit, and accordingly, we do notexpress such an opinion. The results of our tests disclosed no instances of noncompliance or other mattersthat are required to be reported under Government Auditing Standards.

This report is intended solely for the information and use of management, others within the organization,and federal awarding agencies and pass-through entities and is not intended to be and should not be used byanyone other than these specified parties. Although the intended use of this report may be limited, underLouisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

Kolder, Champagne, Sloven & Company, LLC



43

C. Burton Kolder, CPA"Russell P. Champagne. CPA'Victor H. Slaven, CPA*P. Troy Courvilte, CPA*Gerald A, Thibodaaux, Jr.. CPA*Robert S. Carter. CPA'Arthur R. Mixon, CPA*

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC

TynesE. Mixon. Jr.. CPAAllen J. LaBry, CPAAlbert H. Leger. CPA.PFS.CSA*Penny Angella Scruggins, CPAChristine L Cousin, CPAMary T. Thibodeaux, CPAMarshall W. Guwjiy. CPAAlan M Taylor. CPAJames R. Roy, CPARobert J. MeB, CPAKeiry M. Ooucel. CPACheryl L. Sartley, CPA, CVAMandyB.SeH.CPAPaul L. Oelcambr», Jf. CPA



Phone (337) 332-4020Fax (337) 332-2867

Retired:Conrad 0. Chapman. CPA' 2006Hatty J. Ctostio, CPA 20Q7

OFFICES

183 South Beadle Rd.Lafayette, LA 70506

Phone (337J 232-4141Fax (337) 232-8660

113 East Bridge St. 133 East WaddiltSt.Breaux Bridge. LA 70517 Martcsvilrt, LA 71351Phone (337) 332-4020 Phone (318) 253-9252Fax (337) 332-2867 Fax (318) 253-8661

12340avtdDr. Ste 203Morgan City. LA 70380Phone (985) 384-2020Fax (985) 384-3020

332 West Sixth AvenueQbsrtin. LA 70655Phone (337) 639-4737Fax (337) 639-4568

450 East Main StreetNew tberta, LA 70560Phone (337) 367-9204Fax (337) 367-9208

406 West Cotton StreetVffln P1a«». LA 70586

Phone (337) 363-2792Fax (337) 363-3049

200 South Main StreetAbbeville, LA 70510

Phone (337) 893-7944Fax (337) 693-7946

1013 Main StreetFrartklio, LA 70538

Phone (337) 828-0272Fax (337) 828-0290

• A PnyasMonal Accounting Corporation

REPORT ON COMPLIANCE WITHREQUIREMENTS APPLICABLE TO EACH MAJORPROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE IN ACCORDANCE WITH OMBCIRCULAR A-133

WEB SITE;WWW.KCSflCPAS.COM




Compliance

We have audited the compliance of the District Attorney of the Sixteenth Judicial District, with the typesof compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133Compliance Supplement that are applicable to its major federal program for the year ended December 31,2006. The District Attorney of the Sixteenth Judicial District's major federal program is identified in thesummary of auditor's results section of the accompanying schedule of findings, questioned costs andmanagement's corrective action plan. Compliance with the requirements of laws, regulations, contracts andgrants applicable to its major federal program is the responsibility of the District Attorney of the SixteenthJudicial District's management. Our responsibility is to express an opinion on the District Attorney of theSixteenth Judicial District's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted in theUnited States of America; the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 requirethat we plan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on a majorfederal program occurred. An audit includes examining, on a test basis, evidence about the District Attorneyof the Sixteenth Judicial District's compliance with those requirements and performing such other procedures

Member of:^MEflfCAN INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTS



44

as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis forour opinion. Our audit does not provide a legal determination on the District Attorney of the SixteenthJudicial District's compliance with those requirements.

In our opinion, the District Attorney of the Sixteenth Judicial District complied, in all material respects,with the requirements referred to above that are applicable to its major federal program for the year endedDecember 31,2007.

Internal Control Over Compliance

The management of the District Attorney of the Sixteenth Judicial District is responsible for establishingand maintaining effective internal control over compliance with requirements of laws, regulations, contractsand grants applicable to federal programs. In planning and performing our audit, we considered the DistrictAttorney of the Sixteenth Judicial District's internal control over compliance with requirements that couldhave a direct and material effect on a major federal program in order to determine our auditing procedures forthe purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on theeffectiveness of internal control over compliance. Accordingly, we do not express an opinion on theeffectiveness of the District Attorney's internal control over compliance.

A control deficiency in an entity's internal control over compliance exists when the design or operationof a control does not allow management or employees, in the normal course of performing their assignedfunctions, to prevent or detect noncompliance with a type of compliance requirement of a federal program ona timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, thatadversely affects the District Attorney of the Sixteenth Judicial District's ability to administer a federalprogram such that there is more than a remote likelihood that noncompliance with a type of compliancerequirement of a federal program that is more than inconsequential will not be prevented or detected by theDistrict Attorney of the Sixteenth Judicial District's internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results inmore than a remote likelihood that material noncompliance with a type of compliance requirement of afederal program will not be prevented or detected by the District Attorney of the Sixteenth Judicial District'sinternal control.

Our consideration of internal control over compliance was for the limited purpose described in the firstparagraph of this section and would not necessarily identify all deficiencies in the internal control that mightbe significant deficiencies or material weaknesses. We did not identify any deficiencies in internal controlover compliance that we consider to be material weaknesses, as defined above.

This report is intended solely for the information and use of management, others within the organization,and federal awarding agencies and pass-through entities and is not intended to be and should not be used byanyone other than these specified parties. Although the intended use of this report may be limited, underLouisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

Kolder, Champagne, Slaven & Company, LLC



45

DISTRICT ATTORNEY OF THE SIXTEENTH JUDICIAL DISTRICT

Parishes oflberia, St. Martin and St. Mary, Louisiana

Schedule of Expenditures of Federal AwardsYear Ended December 31, 2007

Federal Grantor/Pass-Through Grantor/Program Name

United States Department of Health andj-iuman Services

Passed through Louisiana Department ofSocial Services Office of Family Support-

Child Support Enforcement Title IV-D*

Department of Health & Hospitals - Mental Health

TANF - Truancy Assessment and Service Center

Total United States Department of Health and Human Services

United States Department of JusticePassed through Louisiana Commission on Law

Enforcement-Protect Students/Schools from ViolenceViolence Tracking

Received directly from U.S. Department of Justice

OJJDP

Total United States Department of Justice

Total Expenditures of Federal Awards

FederalCFDA

Number

16.523

16.588

Pass-throughIdentifying

Number

Federal

Revenue FederalRecognized Expenditures

A05-8-026/A04-8-054

M07-4-OOI/M06-4-001

N/A

7,949

9,420

270,164

287,533

93.563

93.958

93.558

DSS651246DOA 355-802074

DSS 634996

DOA 355-70 1861

DSS 629330DOA 330-601461

6930/C641996

$ 728,860

11,985

1 10,622

851,467

$ 728,860

11,985

110,622

851,467

7,949

9,420

270,164

287,533

$ 1,139,000 $ 1,139,000

BASIS OF PRESENTATION:

The above schedule of expenditures of federal awards is presented on the modified accrual basis of accounting, which is the same basis ofaccounting used for the fund financial statements,

*Denotes major federal program.

46


Schedule of Findings, Questioned Costs andManagement's Corrective Action Plan

Year Ended December 31, 2007

Parti: Summary of Auditor's Results:

1. An unqualified opinion was issued on the financial statements.

2. No significant deficiencies were disclosed by the audit of the financial statements.

3. Material noncompliance was not disclosed.

4. No significant deficiencies in internal control over the major program were disclosed by theaudit of the financial statements.

5. An unqualified opinion was issued on compliance for the major program.

6. The audit disclosed no audit findings required to be reported under Section 510(a) ofCircular A-133.

7. The major program was:

U.S. Department of Health and Human Services:Child Support Enforcement Title IV-D

8. The dollar threshold used to distinguish between Type A and Type B programs was$300,000.

9. The auditee did qualify as a low-risk auditee.

Part II: Findings which are required to be reported in accordance with generally acceptedgovernmental auditing standards:

There are no findings that are required to be reported under the above guidance.

Part III: Findings and questioned costs for Federal awards which include audit findings as defined inSection 510(a)of Circular A-133:

There are no findings that are required to be reported under the above guidance.

Part IV: Management Letter Items:

There are no management letter items at December 31, 2007.

47


Summary Schedule of Prior Audit FindingsYear Ended December 31, 2007

The audit findings at December 31, 2006 were as follows:

Section I: Internal Control and Compliance material to the Financial Statements:

There were no findings mentioned under this section at December 31, 2006.

Section II: Internal Control and Compliance material to Federal Awards


Section III: Management Letter


48

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