DISTRK^ ATTORNEY OF THE THIRTY-FIRST...TOTAL LL\BILm£S AND FUND BALANCES $ $ $ 127,570 123.537 123.537 $ 251,107 $ $ $ $ 355 42,363 42,363 42.717 $ 34.176 $ 582,358 $ 582.358 S 616,534

$Page 1: DISTRK^ ATTORNEY OF THE THIRTY-FIRST...TOTAL LL\BILm£S AND FUND BALANCES $ $ $ 127,570 123.537 123.537 $ 251,107 $ $ $ $ 355 42,363 42,363 42.717 $ 34.176 $ 582,358 $ 582.358 S 616,534$
J 3 3 ^

DISTRK^ ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT

Jennings, Louisiana

Basic Financial Statements

As of and for the Year Ended December 31.2010

Under provisions of state law, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office ofthe LegislativeAuditor and, vi/here appropriate, at the office of the parish clerk of court.

Release Date ( ^ U l ijmi.

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT Jennings, Louisiana

Basic Financial Statements As of and for the Year Ended December 31. 2010

With Supplemental Infonnation Schedules

CONTENTS

Statement Page

Independent Auditor's Report 1-2

BASIC FINANCIAL STATEMENTS Govemment-wide Financial Statements (GWFS):

Statement of Net Assets A 4 Statement of Activities B 5

Fund Financial Statements (FFS): Govemmental Funds:

Balance Sheet C 7 Reconciliation of the Govemmental Funds Balance Sheet

to the Statement of Net Assets Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation of the Statement of Revenues, Expenditures, and Changes

in Fund Balance of Govemmental Funds to the Statement of Activities Fiduciary Funds:

Stat^nent of Fiduciary Net Assets Notes to tile Basic Financial Statements

REQUIRED SUPPLEMENTAL INFORMATION Budgetary Compan'son Schedule-General Fund and Budgeted Major Funds:

General Fund TiUe IV-D Fund Drug Forfeiture Fund

Notes to Budgetary Comparison Schedules

SUPPLEMENTAL INFORMATION Nonmajor Special Revenue Funds:

Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance

Agency Funds: Combining Balance Sheet Schedule of Changes in Deposits Due Others

Other Reports: Independent Auditor's Report on Intemal Control Over Financial Reporting

and on Compliance and Other Matteis Based on an Audit of Financial Statements Perfomied in Accordance with Governmental AudWng Standards 41-42

Schedule of Findings and Responses 43

Managemwif s Summary Schedule of Prior Year Audit Findings 44

Management's Corrective Action Plan for Current Year Audit Findings 45

0 E

F

G

Schedules

1 2 3

4 5

6 7

8 g

10

11 13-29

Page

31 32 33 34

36 37

3B 39

( i )

EDWARD L. KRIELOW (A PROFESStONALACCOUNTINGCORPORATION)

EDWARDL.KRIELOW.CPA SlON.OnTmG LENORAKR]EU)W,CPA P.O.DRAWER918

JENNINGS. LOUISIANA 70546 TELEPHONE: (337)824-5007

INDEPENDENT AUDITOR'S REPORT

Honorable Michael C. Cassidy District Attomey Thirty-First Judicial District Jennings, Louisiana

We have audited the accompanying financial statements of the govemnnental activities, each major fund, and the aggregate remaining fund information of the District Attomey of the Thirty-First Judicial District (District Attomey) as for the year ended December 31, 2010, which collectively comprise the District Attomey's basic financial statenients as listed in the table of contents. These financial statements are the responsibility of the District Attomey's management. Our responsibility is to express an opinion on these financial statements based on our audit

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govemment Auditing Stencfanrfs, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit Includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairty, in all material respects, the financial position of the governmental activities, each major fund, and the remaining aggregate fund information for the District Attorney of the Thirty-First Judicial District as of Decemlser 31, 2010, and respective changes in financial position thereof for the year ended in conformity with accounting principles generally accepted in the United States of America.

In accordance with Govemment Auditing Standards, we have also issued a report dated June 30. 2011, on our consideration of the District Attorney's Intemal control over financial reporting and our tests of its compliance with certeiin provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of intemal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the intemal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Govemment Auditing Standards and should be considered in assessing the results of our audit.

The District Attomey has not presented a management's discussion and analysis that the Govemmental Accounting Standards Board has detemnined is necessary to supplement, although not required to be part of the basis financial statements.

Accounting principles generally accepted in the United States of America require that the budgetary comparison information and schedule of funding progress on pages 31 through 34 be presented to supplement the basic financial statements. Such information, although not a 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 for placing the basic financial statements in an appropriate operational, economic, or historical context We have applied certain limited procedures to tiie required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about tiie methods of preparing tiie infomnatlon and comparing the inforinafion for consistency with management's responses to our inquires, the basic financial statements, and other Knowledge we

Honorable Michael C. Cassidy District Attomey Thirty-First Judicial District

obtained during our audit of tiie basic financials statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District Attomey's basic financial statements. The supplemental Information section which includes the combining and individual fund financial statements and other supplemental information are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements, and other supplemental information have been subjected to the auditing procedures applied in the audit of tiie basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Certified Public Accountant

Jennings, Louisiana June 30, 2011

WE STATE ON TWIS PAGE VtfHETHER AN AUDFT HAS BEEN MADE OF A SUFFICIENT SCOPE TO ENABLE US TO EXPRESS AN OPINION ON THE ACCOMPAYING FINANCIAL STATEMENTS, OR IF PREPARED WITHOUT AUDIT FRC*I INFORMATION

FURNISHED. THE PUBLICATION OF OUR NAME IN CONNECTION WTTH ANY EXCERPT FROM THIS REPORT MAY BE MADE ONLY WITH OUR CONSENT AND IN A FORM APPROVED BY US.


Government-Wide Financial Statements (GWFS)

DISTRICT ATTORNEY OF THE THIRTY-FIRST J U D I C U L DISTRICT Statement of Net Assets December 31,2010

Statement A

ASSETS Current assets:

Cash Investments Due fFom other govermnental units

Total Current Assets

Noncurrent assets: Capital assets, net

Total Assets

LIABILITIES Accounts pâble P^roll d ic t ions , withholdings, and accrued

salaries payable Due to (rther govemments Deferred revenue

Total Liabilities

NET ASSETS Invested in Capital Assets Unrestricted

Total Net Assets

411,681 407,949 259,653

1,079,283

48,867

1,128,150

40,232

8,847 78,520 3,410

$

$

$

131,009

48,867 948,274

997,141

The accompaiQring notes are an integral part ofthe basic fmancial statements.

4

Statement B

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT Statement of Activities For the Year Ended December 31,2010

EXPENOrrURES/EXPENSES Judiciary:

Salaries and related benefits Adversting, dues and subscriptions Commimications Repairs and maintenance Professional services Insurance Office supplies Operating supplies Travel and professional development Intergovemmental oqênditures:

Distribution to other govemmenls-LACE Depreciation expense aher

Total Program Expenditures/Expenses

PROGRAM REVENUES Charges for services Operating grants and contributions

Total Program Revenues

Net Program Expenses

GENERAL REVENUES Interest earned On-Behalf payments Miscellaneous

Total General Revenues

CHANGE IN NET ASSETS

NET ASSETS-BEGINNING OF YEAR -Restated

NET ASSETS-END OF YEAR

$

s

$

t

$

$

$

$

1.158,070 6,915 27,959 7,573

103,100 8.192

73.901 9,094

24,451

371,980 17.885 53,958

1,863,078

456,424 581.073

1.037,497

(825,581)

5.526 635.528 15,891

656,945

(168.636)

1,165,777

997,141

The accompanying notes are an integral part of this statement.


Fund Financial Statements (FFS)

STATEMENT C

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT Balance Sheet

December 31,2010

Total Liabilities

FUND BALANCES Unreserved - undesignated

Total Fund Balances

TOTAL LL\BILm£S AND FUND BALANCES

$

$

$

127,570

123.537

123.537

$ 251,107

$

$

$

$

355

42,363

42,363

42.717

$ 34.176

$ 582,358

$ 582.358

S 616,534

$

$

$

$

1,000

85,078

85,078

86,078

ASSETS Cash Investments Due from other govemmental Interfund receivables

Total Ass^s

units

LIABILl TIES AND FUND BALANCES Accounts payable Payroll deductions, widiholdings.

aixrued salaries payable Due to other govemments E)eferred revenue Interfund payables

and

i

$

J .

$

General Fund

52.204

60,276 134,731

3.897

251,107

37.883

8,652

78.520 2,514

-

$

$

$

Title IV-D

34,559 -

8,158 -

42,717

154

194

-7 -

Dnig Forfeiture

$ 295,017 320.580 .

937 -

$ 616,534

$ 1.195

--

889 32.092

$

A

$

OthCT Funds

29,901 27.093

889 28,195

86.078

1,000

-

-

Total Govemmental

S

$

$

Funds

411.681

407,949 144,715 32,092

996.436

83.100

8,847 78.520 3.410

32.092

$

$

$

$

205,968

833.335

833.335

996,436

The accompanymg notes arc an integral part of this statement.

STATEMENT D

DISTRICT ATTORNEY O F THE THIRTY-FlkJST DISTRICT Reconciliation of The Govemmental Funds Balance Sheet to the Statement of Net Assets December 31,2010

Total Ending Fund Balances-Govemmental Funds (Statement C)

Amounts reported for govemmental activities in the statement of.net assets are different because:

833,335

Capital assets used in govemmental activities are not financial resources

and therefore are not reported as assets in govemmental funds-

Capital Assets

Less: Accumulated Depreciation

Due ^ m other govemments accm^s

Net Assets (Statement A)

$ 261.983 (213,116)

$

48,867

114,939

997,141


8

http://of.net

DISTRICT ATTORNEY OF THE THnrrY-ITRST JUDICIAL DISTRICT GoverDmental Funds Statement of Reveuues, Expenditures and Chaises in Fund Balances For the Year Ended December 31,2010

STATEMEKIE

REVENUES COnimis»ons on fines and forfeitures Inteiôvemmenul revenues:

Federal Stale Parish

Charges for services On-bchalf payments Interest earnings Other revenues Total Revenues

EXPENDITURES Current:

General government'judicial Salaries and related benefits Advertisii^, dues and subscriptions Communications Repairs and maintenance Professional services Insurance Office supplies Operating supplies Travel and professional development Other expenditures Inteiôvcmmcntal expenditures:

Distributions to other govcnuncnts^^CE Distributions to other agencies

Capital outlay Total Expenditures - Judicial

EXCESS fDEHOENCY) OF REVENUES OVER EXPENDITURES

OTHER FINANCING SOURCES (USES) Operating transfers in operating travêr; out Total Odier Financing Sources and Uses

NET CHANGES IN FUND BALANCES

FUND BALANCES BEGINNING OF YEAR- Restated FUND BALANCES END OF YEAR

%

i

General Fund

368,329

30,000 16,900

363.313

-593.320

402 19,824

1,392,287

$

S

Title IV-D

-

64,633 33.296

•

--

194 -

98.123

$

i

Drag Forfeiture

:^),466

. ----

4.883

25,349

S

s

Odier Funds

29.552

. --

38,077

-47

. 67.676

Total Govemmental

i

s

Funds

418347

94,633 50,196

363.313 38.077

593J20 5,526

19.824 1,583.436

1,059.321 S 6,895

25.656 7,445

76.261 220

70,062 3,967

18,157 10,169

98,749

-1,907

---

276 763

-

$ 20

129 895

--

5,020 1.663

41,926

- S •

395

-25.944 7.972 1,000 3.232 4,631

538

I.I 58.070 6.915

27.959 7.573

103.100 8.192

71.338 12,983 24,451 52.633

371.980

s

$

s

s s

$

1.184 1.651.317

(259,030)

139,645

139,645

(119,385)

242.923 123,538

371,930

$

s

$

% s

s

. 101,695

(3,572)

-

-(3.572)

45,935 42J63

S

5

$

S

s

i

21.798 71.451

(46,102)

a 14,645) (114,645)

(160,747)

743,104 582,358

S

i

$

s

s

s

-43.712

23.964

(2.5,000) (25,000)

(1.036)

86,114 85.078

?

S

$

i

$

i

22.982 1.868,175

(284.7391

139,645 (139,645)

.

(284.739)

1.118.076 833J36

The accompanying notes are an integral part of this statemenL

STATEMENT F

DISTRICT ATTORNEY OF THE THIRTY-FIRST DISTRICT Reconciliation of the Statements of Revenues, Expenditures, and Changes in Fnnd Balance of Govemmental Funds to (he Statement of Activities For the Year Ended December 31,2010

Total Net Change fn Fund Balance-GovemmentBl Funds (Statement E) $ (284,739)

Amounts reported for govemmental activities in the statement of activities are different because:

Coital outlays are reported in govemnKntal fiinds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which depreciation expense exceeds capital outlays in the period:

Depreciation expense $ (17.885) Capital outlays 22.982 5,097

E>ue from other goveramenta] accruals 114,939

Govemmental funds do not record fixed assets and accumulated depreciation, and proceeds from the sale of any assets sold during the year are reported in the statement of revenues, expenditures, and changes in fiind balance. However, in the statement of activites, a gain or loss is shown on assets sold or disposed during the year.

Proceeds from Sale $ (15,575) Gain on Sale 11,642 (3.933)

Change in Net Assets of Govenunental Activities (Statement B) $ (168,636)


10

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT FIDUQARY FUNDS Statement of Fiduciary Net Assets December 31,2010

STATEMENT G

ASSETS Cash Receivables:

Other

Total Assets

LUBILmES E>ue to others

Total Uabilities

Total Agency Funds

$

s

• $ •

$

43,773

43.773

43,773

43,773

TTie accompanying notes are an integral part of this statement.

U

Notes to the Financial Statements

12

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT

Jennings, Louisiana

NOTES TO FINANCIAL STATEMENTS

AS OF AND FOR THE YEAR ENDED DECEMBER 3 1 , 2010

INTRODUCTION

Under constitutional provisions and LSA-RS 15.57U the office ofthe District Attomey is established within each judicial

district The District Attomey serves a term of si x years and takes office on the first day of January following the election.

As provided by LSA-RS 16:1. the District Attomey represents the state in all civil actions, is in charge of every criminal

prosecution by the state in his district, is the representative ofthe state before the grand juries in his district, and is the legal

advisor to the grand juries. In addition, the District Attomey can ex officio be die regular attorney and counsel for the police

jury, the parish school board within the district, and all state boards or commissions domiciled therein the members of which,

in whole or in part, are elected by the people or appointed by the governor or other prescribed authority.

The jurisdiction of the District Attorney of the Thirty-First Judicial District is comprised of Jefferson Davis Parish and the office is located in the parish courthouse in the City of Jennings. The staff of the District Attomey is made up of fifteen employees including the District Attomey, four assistant District Attomeys, two investigators, and investigative assistant, a victim's coordinator and six clerical personnel

1. SUMMARY OF SIGNIHCANT ACCOUNTING POUCIES

A. REPORTING ENTITY

The District Attomey is an independent elected official; however, the District Attomey is fiscally dependent on the Jefferson Davis Parish Police Jury. The police jury maintains and operates the parish courthouse in which the District Attomey' s office is located and provides funds for equipment and furniture of die District Attomey' s office. In addition, the police jury's basic financial statements would be incomplete or misleading without inclusion of the Distria Attorney. For these reasons, the District Attomey was determined to be a component unit of the Jefferson Davis Parish Police Jury, the financial reporting entity.

The accompanying financial statements present infonnation only on the funds maintained by the District Attomey and do not present information on the police jury, the general govemment services provided by that govemmental unit, or the other govemmental units that compromise die fmancial reporting entity.

B. BASIS OF PRESENTATION

The accompanying financial statements of the Thirty-First Judicial District have been prepared in conformity with govemmental accounting principles generally accepted in the United States of America. The Govemmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and fmancial reporting principles. The arcompanying basic financial statements have been prepared in conformity with GASB Statement 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments issued in June, 1999.

13


Jennings, Louisiana


AS OF AND FOR THE YEAR ENDED DECEMBER 3 1 , 2 0 1 0

Govemment-Wide Financial Statements (GWFS)

The govemment-wide financial statements (GWFS) report information on all of the nonfiduciary activities of the Disttict Attomey. For the most part, the effect ofthe interfund activity has been removed from these statements.

The statement of net assets presents information on all of the Disttict Attomey' s assets and liabilities, with the difference between the two reported as net assets. Over time, increases and decreases in net assets may serve as a useful indicôr of whedier the financial position of the District Attomey is improving or deteriorating.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific f\inction or segment. Indirect expenses of other functions are not allocated to diose functions but are reported separately in the statement of activities. ,


Separate fund financial statements (FFS) are provided for governmental fiinds and fiduciary funds, even though the latter are excluded from the GWFS. Major individual govemmental funds are reported as separate columns in the fund financial statements.

The District Attorney uses funds to maintain its financial records during the year. Fund accounting is designed to demonstrate legal compliance and to aid management by segregating transactions related to certain District Attomey functions and activities. A fiind is defined as a separate fiscal and accounting entity with a self-balancing set of accounts. The following fund type are used by the District Attorney:

(jovemmental Funds: Govemmental funds account for all or most of the District Attorney's general activities. These funds focus on the sources, uses, and balances of current financial resources. Expendable assets are assigned to the various govemmental fiinds according to the purposes for which they may be used. Current liabilities are assigned to the fund from which they will be paid. The difference between a govemmental fund's assets and liabilities is reported as fund balance. In general, fund balance represents the accumulated expendable resources which may be used to finance future period programs or operations of the Disttict Attomey. The following are the District Attorney's major govemmental funds.

General Fund - The primary operating ftind of the District Attomey and it accounts for all financial resources, except those required to be accounted for in other funds. The General Fund is available for any purpose provided it is expended or transferred in accordance widi state and federal laws and according to Disttict Attomey policy. The General Fund was established in compliance widi Louisiana Revised Statute 15:571. U, which provides that 12 percent ofthe fines collected and bonds forfeited be tt-ansmitted to the District Attomey to defhy the necessary expenditures of his office.

14

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL D I S T R I C T

Jennings, Louisiana

NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 3 1 , 2010

Title IV-D Special Revenue Fund - The Title IV-D Special Revenue Fund consists of incentive

payments and reimbursement grants fix)m the Louisiana Department of Social Services, authorized

by Act 117 of 1975, to establish family and child support programs compatible with Title IV-D of

the social security acL The purpose of the fund is to enforce die support obligation owed by

absent parents to their families and children, to locate absent parents, to establish patemity, and to

obtain family and child support.

Drug Forfeiture Special Revenue Fund - The Drug Forfeiture Special Revenue Fund consists of 20% of the fines collected and bonds forfeited under the Seizure and Controlled Dangerous Substances Property Forfeittire Act of 1989 as prescribed under LRS 40:2616. At the discretion of the Disttict Attomey these funds are put in this special revenue fund instead of the general fund as allowed by law. As provided by LRS 40:2616, these funds can be used for public purposes including, but not limited to use for prosecution, rewards, support and continuing legal education in furtherance of Chapter 26 Title 40.

Additionally the following are the District Attorney's nonmajor govemmental funds:

Worthless Check (Collection Fee Special Revenue Fund - The Worthless Check Collection Fee

Special Revenue Fund consists of fees collected in accordance with Louisiana Revised Statute

16:15, which provides for a specific fee whenever the District Attomey's oifice collects and

processes a worthless check. Expendittires from this fund are at the sole discretion of the District

Attomey and may be used to defray the salaries and the expenses of the office of die District

Attorney, but may not be used to supplement the salary of the Disttict Attomey.

Pre-Trial Intavention Special Revenue Fund - The Pre-Trial Intervention Special Revenue Fund was established by the Disttict Attomey to isolate the program revenues and expendittires. The program is a diversion program which is offered to selected non-violent offenders as an altemative to prosecution. Participants receive coordinated assistance in job placement, educational and vocational referrals, personal and group coiuiseling, and referrals to other community agencies appropriate to tiieir needs. The revenues for this fund are derived from charges for services to participants and operating transfers from other funds of the District Attomey.

Fiduciary Funds: Fiduciary funds account for assets held on behalf of outside parties, including other govemments, or on behalf of other fiinds within the Disttict Attomey. This District Attomey' s fiduciary funds include:

Escrow Agency Fund - The Escrow Agency Fund was created to account for collections by die Disttict Attorney's office which are to be disttibuted to other agencies and victims of crimes. This fund is custodial in nature (assets equal liabilities) and does not involve die measurement of results of operations.

15


Jennings, Louisiana



Drug Asset Seizure Agency Fund - The Drug Asset Seizure Agency fiind was established in compliance with Louisiana Revised Stattite 40:2616, which provides that the proceeds of any sale and any monies forfeited or obtained by judgment or settlement under the Seizure and Contt-olled Dangerous Substances Property Forfeiture Act of 1989 shall be deposited into a special ttoist fund until the court determines equitable disttibution of these fiinds. This agency fund is custodial in nature (assets equal liabilities) and does not involve die measurement of results of operations. The law provides that die Disttict Attomey shall administer expenditures from this fund in die following priority:

For satisfaction of any bona fide security interest or lien. Thereafter, for payment of all proper expenses of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The remainmg funds are to be allocated 60% to the law enforcement agency or agencies making the seizure, 20% to the criminal court fiind, and 20% to any District Attomey' s office tiiat handles die forfeiture action for the state.

Worthless Check Escrow Agency Fund - This fund was established to account for collections of

worthless check restitution and fees to be distributed to victims and other govemment agencies.

This fund is custodial in nattire (assets equal liabilities) and does not involve die measurement of

results of operations.

C. MEASUREMENT FOCrUS/BASIS OF ACCOUNTING


The amounts reflected in die General Fund, Major Funds, and Other Funds, of Statement C and E, are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet The statement of revenues, expenditures, and changes in fiind balances reports on the sources (i.e., revenues and other financing sources) and uses (i.e., expendittires and other financing uses) of current financial resources. This approach is then reconciled, tiirough adjusttnent, to a govemment-wide view of Disttict Attomey' s operations.

The amounts reflected in the General fund, Major Funds, and Other Funds, of Statement C and E, use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). Measurable means the amount ofthe n-ansaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of die current period. The Disttict Attomey considers all revenues available if they are collected widtin 60 days after die fiscal year end. Expenditures are recorded when die related fund liability is incurred, except for interest and principal payments on general long-term debt which is recognized when due, and certain compensated absences and claims and judgments which are recognized when die obligations were expected to be liquidated widi expendable

16

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICL\L DISTRICT

Jennings, Louisiana



available financial resources. The govemmental fiinds use the following practices in recording revenues

and expendittires:

Revenues Intergovemmental revenues and fees, charges for services, and commissions on fines and forfeitures are recorded with the Disttict Attomey is entitied to the fiinds or earlier if susceptible to accmal criteria are met. Investment eamings are recorded as eamed since diey are measurable and available. Substantially all odier revenues are recorded when received.

Expenditures Expenditures are generally recognized under the modified accmal basis of accounting when die related

fund liability is incurred

Other Financing Sources (Uses) Transfers between hinds diat are not expected to be repaid are accounted for as other financing somx;es and uses in the accounting period in which the transfers occur. Proceeds from the sale of fixed assets and insurance proceeds received on damaged fixed assets are also accounted for as odier financing sources and are recognized when received.

Govemment-Wide Financial Statements (GWFS)

The Statement of Net Assets (Statement A) and die Statement of Activities (Statement B) display information about die Disttict Attomey as a whole. These statements include all the fmancial activities of the Disttict Attomey. Information contained in these columns reflects the economic resources measurement focus and the accrual basis of accounting. Revenues, expenses, gains, losses, assets and liabilities resulting from exchange or exchange-like transactions are recognized when the exchange occurs (regardless of when cash is received or disbursed). Revenues, expenses, gains, losses, assets and liabilities resulting from nonexchange tt-ansacttons are recognized in accordance with the requirements of GASB Statement No. 33, Accounting and Finandal Reporting for Nonexchange Transactions.

Program Revenues - Program revenues included in the Statement of Activities (Statement B) are derived directly from District Attorney's users as a fee for services; program revenues reduce the cost of die function to be fmanced from the District Attorney's general revenues.

D. DEPOSITS AND INVESTMENTS

Deposits and investments include amounts in demand deposits, interest-bearing demand deposits, and

money market accounts. Under state law, die District Attomey may deposit funds in demand deposits,

interest-bearing deposits, money market accounts, or time deposits widi state banks organized under

Louisiana Law or any other state of the United States, or under die laws of the United Slates.

17


Jennings, Louisiana

NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 3 1 , 2010

Investments are limited by Louisiana Revised Statute (R.S.) 33:2955 since the Disttict Attomey does not

have a formal investment policy. Funds which are available for investment and above immediate cash

requirements can be invested in stattitorily sanctioned investments including direct U.S. Treasury

obligations, bonds, debenttires, notes issued by or guaranteed be federal agencies, or certificates, or time

certificate of deposit in any bank domiciled or have a branch office in Louisiana or any otiier federally

insured investtnent. Stattitorily sanctioned investments also include funds invested with external local

govemment investment pools such as Louisiana Assets Management Pool.

When investtnents are present in die financial statements they are reflected at fair value except for die following which are permitted per GASB Statement 31, Accounting and Financial Reporting for Certain In vestments and for Extemal In vestment Pools.

Investtnents in nonparticipating intcrest-eaming contracts, such as nonnegotiable certificates of

deposit with redemption terms do not consider market rates, are reported using a cost-based

measure. Interest-earning investment contracts include time deposits widi fmancial institutions

(such certificates of deposit), repurchase agreements, and guaranteed investtnent conttâcts.

Money-market investments and participating interest-earning investment contents that have a

remaining maturity at time of purchase of one year or less are reported at amortized cost. Money

market investtnents are short-term, highly liquid debt instruments that include U.S. Treasury

obligations.

E. SHORT-TERM INTERFUND RECEIVABLES/PAYABLES

During die course of operations, numerous ttansactions occur between individual fiinds for goods provided or services rendered. These receivables/payables are classified as interfund receivable/payables on the Funds Financial Statement (FFS) balance sheet. Short-term interfund loans are also classified as interfund receivables/payables.

F. CAPITAL ASSETS


In the fimd financial statements, fixed assets used in governmental fund operations are accounted for as capital outlay expenditures of die governmental fund upon acquisition.

CjQvemment-Wide Financial Statements (GWFS)

In the govemment-wide financial statements, fixed assets are accounted for as capital assets. Capital assets are capitalized at historical cost or estimated historical costif historical cost is not available. Donated assets are recorded as capital assets at their estimated fair market value at the date of donation. The

IS


Jennings, l;Ouisiana



District Attomey maintains a threshold level of $ 1,000 or more for capitalizing capital assets. Additions,

improvement and other capital outlays that significantiy extend the useful life of an asset are capitalized.

Odier costs incurted for repairs and maintenance are expensed as incurred.

Depreciation of all exhaustible capital assets is recorded as an expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Assets. Depreciation is provided over the assets' estimated useful lives using the stt*aight-line method of depreciation. The estimated useful life by type of assets is as follows:

Vehicles 5 years Improvements " 5-20 years

Furniture and equipment 5-10 years Other 5-20 years

G. COMPENSATED ABSENCES

The Disttict Attomey has die following policy relating to vacation and sick leave:

Vacations

Clerical personnel are granted ten working days per year for the fu^t through the fifdi year of service, fifteen working days per year for the sixth through the twelfth year; and twenty working days per year for service beyond twelve years. Primarily all of the clerical personnel' s salaries are paid by the police jury' s criminal court fund. This part of the vacation liability applies to the police jury and not the Disttict Attorney' s office. However, vacation time must be taken before the end of the year or it is forfeited. The Disttict Attomey does not allow vacation time to accumulate or vest beyond year end.

All District Attomeys and die administt'ative and investigative assistants are authorized ten working days per year for die first year of service, dien fifteen working days per year for the second through tenth year of service; and twenty-five days per year after ten years of service.

Vacation time must be used before the end of the year or it is forfeited. The Disttict Attomey does not allow vacation time to accumulate or vest beyond year end.

Sick Leave

Each employee shall accrue sick leave at the rate of one day per month, the first five years, and then one and a half days per month for all years thereafter. Accumulated sick leave cannot exceed 35 days. Employees cannot be paid for accrued sick leave when they resign, retire or are terminated.

The cost of current leave privileges, computed in accordance with GASB Codification Section C60, is

recognized as current year expendittire in die governmental funds when die leave is acttially taken. As of

December 31, 2010, the Distt'ict Attomey did not have a liabihty for accrued vacation leave since diis

benefit does not vest past year end. Therefore the financial statements do not contain a liability for unpaid

19


Jennings, Louisiana

NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2010

vacation pay. This Disttict Attomey does not accrue a liability for nonvesting accumulating ri^ts to receive sick pay benefits as allowed by GASB C60.611.

H. FUND EQUITY


Govemmental fimd equity is classified as fund balance. Fund balance is further classified as reserved and unreserved, widi unreserved displayed as either designated or undesignated. In the fund fmancial statements, govemmental funds report resa:vations of fund balance for amounts that are not available for appropriations or are legally restticted by outside parties for use for a specific purpose. Any designations of fund balance represent tentative management plans that are subject to change.

(jovemmept-Wide Financial Statements (GWFS)

Equity is classified as net assets and displayed in three components:

Invested in capital assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets.

Restticted net assets - Consists of net assets widi constraints placed on the use eidier by extemal groups such as creditors, grantors, conttibutt)rs, or laws or regulations of odier governments; or law through constittitional provisions or enabling legislation.

Unrestticted net assets - All other net assets that do not meet die definition of "restticted" or "invested in capital assets, net of related debt".

When bodi restricted and unrestricted resources are available for use, it is the Disttict Attorney's policy to use restticted resources first, then unrestticted resources as they are needed.

I. INTERFUND TRANSACTIONS

During the course of operations, numerous ttansactions occur, between individual funds that may result in amounts owed between fiinds. Transactions tiiat constitute reimbursements to a fund for expendittires initially made f!X>m it that are property applicable to another fund and are recorded as expenditures in die reimbursing fund and as reductions of expendittires in the fiind that is reimbursed. Nonrecurring or non-routine permanent tt-ansfers of equity are reported as residual equity transfers. Interfund receivables and payables between fiinds widiin govemmental activities are eliminated in die Statement of Net Assets.

20


Jennings, Louisiana


J. ESTIMATES

The preparation of financial statements m conformity with accounting principles generally accepted in the United States of America require management to make estimates and assumptions tiiat affect die reported amounts of assets and liabilities and dixlosure of contingent assets and liabilities at the date of the financia] statements and die reported amounts of revenues, expendittires, and expenses during die reporting period. Actual results could differ fi'om tiiose estimates.

K. ELIMINATIONS AND RECLASSIFICATIONS

In the process of aggregating data for die statement of net assets and the statement of activities, some amounts reported as interfiind activity and balances in the fund fmancial statements were eliminated or reclassified. Interfund receivables and payable were eliminated to minimize the "grossing up" effect on assets and liabilities within the govemmental activities.

L. DATE OF MANAGEMENTS REVIEW

Subsequent events were evaluated tiirough June 30,2011, which is the date the financial statements were available to be issued.

2. DEPOSITS AND INVESTMENTS

Deposits

Bank Reported Deposit type Balances Amount

Cash-demand deposits $ 212,102 $ 94,720 Cash-nonnegotiable certificates of deposit 360.734 360.734

Totals $ 572.836 $ 455.454

Under state law, diese deposits (or the resulting bank balances) must be secured by federal deposit msurance or the pledge of securities owned by die fiscal agent bank. The market value of the pledged securities plus die federal deposit insurance must at all times equal die amount on deposit with die fiscal agent. These securities are held in the name of die pledging fiscal agent bank in a holding or custodial bank.

Chistodial credit risk is die risk diat in the event of a bank failure, die Disttict Attorney's deposits may not be retumed to it. The District Attorney's deposit policy for custodial credit risk requires that all uninsured deposits must be secured with acceptable collateral as defined in LRS 38:1221 valued at market As ofDecember 31,2010, die Disttict Attomey had deposits (collected bank balance totaling $ 572,836. Of these bank deposit balances, none were exposed to custodial credit risk.

21

DISTRICT ATTORNEY OF THE THIRTY-FIRST

JUDICIAL DISTRICT Jennings, Louisiana



Even diough pledged securities are considered subject to custodial credit risk under the provisions of GASB

Statement 40, Deposits and Investroent Risk Disclosures, R.S. 39:1229 imposes a statuttsry requirement on die

custodial bank to advertise and sell die pledged securities within 10 days of being notified by die Disttict Attomey

that die fiscal agent has failed to pay deposited fund upon demand.

Investments Investtnent Mattirities (in Years) Less Than

Investment Type Fair Value 1 Year Louisiana Asset Management Pool (LAMP) $ 179,582 $ 179,582 U.S. Treasury Bills 227,967 227,967 Govt. Money Market Account 400 400

Totals $ 407.949 $ 407.949

Credit risk is defined as die risk diat an issuer or other counterparty to an investtnent will not fulfill its obligations. The Disttict Attomey does not have a written investtnent policy, but does adhere to State laws regarding allowable investments. LAMP has a Standard & Poor's Rating of AAAm. Rating for investment in U.S. Treasury Bills and (jovemment money market account were not available.

For an investtnent, custodial credit risk is the risk that, in the event of the failure of the counterpart, the Disttict AtUiraey will not be able to recover die value of its investments or collateral securities that are in the possession of an outside party. Investtnents in extemal investment pools are not exposed to custodial credit risk because of dieir nattiral diversification and die diversification required by the Securities and Exchange Commission. Investments in U.S. Treasury Bills and Govemment Money Market accounts do not require collateralization since tiiey are stattitorily permissible securities or the fimctional equivalent to a direct investment in statutorily permissible securities. Statutorily permissible investments are guaranteed or backed by die U.S. Treasury, the U.S. Govemment or one of its agencies, enterprises or insttiimentalities, and therefore are not considered to be exposed to custodial credit risk.

LAMP, a local govemment investment pool, is administered by LAMP, Inc., a non-profit corporation organized under the laws of the Stale of Louisiana, which was formed by an initiative of die State Treasurer in 1993. While LAMP is not required to be a registered investment company under die Investment Company Act of 1940, its investment policies are similar to those established by Rule 2a7, which governs registered money market fiinds. The primary objective of LAMP is to provide a safe environment for die placement of public funds in short-term, high quality investtnents. The LAMP portfolio includes only securities and other obligations in which local govemments in Louisiana are audiorized to invest. Accordingly, LAMP investtnents are restricted to securities issued, enterprises or insttTimentalilies, as well as repurchase agreements collateralized by those securities. The dollar weighted average portfolio mattirity of LAMP assets is restticted to not more dian 90 days, and consists of no securities with a mamrity in excess of 397 days. The fair value of investtnents is determined on a weekly basis to monitor any variances between amortized cost and fair value. For purposes of determining participants' shares, investtnents are valued at

22 '


Jennings, Louisiana


amortized cost. The fair value of participants' position is die same as die value of die pool shares. LAMP is designed to be highly liquid to give its participants' immediate access to their account balances. Investtnents in LAMP at December 31, 2010 amounted to $ 179,582 and are classified on die Statement of Net Assets as "Investments".

A reconciliation of deposits and investments as shown on the Statement of Net Assets is as follows:

Reported amount of deposits Reported amount of investments

Total

Reported in financial statements: Govemment-wide Fiduciary funds

Total

$

$,

$

L.

455,454 407.949 863,403

819,630 43,773

863,403

3. DUE FROM OTHER GOVERNMENTS

Accounts receivable at year end are as follows:

Class of Receivable Due from odier govemments

Fines and forfeittires LACE program Operating subsidies Title IV-D administt̂ tive

Less allowance for uncollectible IntK^st Receivable

(jeneral Fund

$ 31,481 126,040 93,023

--

14

Titie IV-D

$ --

-

8,152 -

6

Drug Forfeiture

$ ---

--

937

Total

$ 31,481 126,040 93,023

8,152 -

957 $ 250^58 $259.653

4. INTERFUND RECEIVABLES AND PAYABLES

Interfund balances at year end were as follows:

Fund Due to General Wordiless Check 28.195

Due From General Drug

Fund Forfeittire Odier Funds Total

$ 3,897 $ - $ 3,897 - 889_ 29.084

$ 28,195 $ 3.897 $ 889 $ 32.092

All remaining balances resulted from die timing lag between dates diat (1) interfiind goods and services are provided or reimbursable expendittires occur, (2) u-ansactions are recorded in the accounting system, and (3) payments between fiinds are made.

23


Jennings, Louisiana


5. CAPITAL ASSETS

Vehicles Improvements Equipment and fiimittire Odier

Total

Less accumulated depreciation for: Vehicles Improvements Equipment and fiimittire Other

Total accumulated depreciation

Capital assets, net

Beginning Balance

$ 54,295 69,555

146,670 7,570

$ 278.090

$ 34,879 56,068

132,745 6,695

$ 330,387

$ 47,703

Additions

$ 21,798 -

1,184 -

$ 22,982

$ 7,855 1,758 8,197

75 S 17.885

S 5.097

Deletions

$ 39,089 -

--

$ 39,089

S --

--.

$ -

$ 39,089

Ending Balance

$ 37,004 69,555

147,854 7,570

$261,983

$ 7,578 57,826

140,942 6,770

$213,116

$ 48,867

Depreciation expense of $17,885 was charged to judiciary government function.

6, CHANGES IN AGENCY FUND BALANCES

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

Balances, December 31,2009

Additions Reductions

Balances, December 31,2010

Escrow Fund

$ 15,576

56,428 (70,130)

Drug Asset

Seizure Fund

$ 88,646

134.270 (185,832)

Worthless Checks Escrow Fund

$ 14,223

107,444 (116,852)

Total

$ 118,445

298,142 (372,814)

$ 1.874 $ 37.084 $ 4.815 $ 43.773

24

DISTRICT ATTORNEY OFTHE THIRTY-FIRST

JUDICIAL DISTRICT Jennings, Louisiana



7. PENSION PLANS

A. Louisiana Disttict Attomey's Retirement System

Plan Description. The Disttict Attomey and assistant Disttict Attomeys are members of the Louisiana Disttict Attt^meys Retirement System (System), a cost-sharing, multiple-employer defined benefit pension plan administered by a separate board of trustees.

Assistant District Attomeys who eam, a minimum, die amount paid by the state for assistant Disttict Attomeys and are under the age of 60 at the time of original employment and all Disttict Attorneys are required to participate in the System. For members who joined the System before July 1,1990, and who elected not to be covered by the new provisions, the following applies: Any member with 23 or more years of creditable service regardless of age may retire with a 3 percent benefit reduction for each year below age 55, provided diat no reduction is applied if die member has 30 or more years of service. Any member widi at least 18 years of service may retire at age 55 with a 3 percent benefit reduction for each year retiring below the age of 60. In addition, any member with at least 10 years of service may retire at age 60 with a 3 percent benefit reduction for each year retiring below die age of 62. The retirement benefit is equal to 3 percent of the member's average final compensation multiplied by die number of years of his membership service, no to exceed 100 per cent of his average final compensation.

For members who joined die System after July I, 1990, or who elected to be covered by die new provisions the follovring applies: Members are eligible to receive normal retirement benefits if they are age 60 and have 10 years of service credit, are age 55 and have 24 years of service credit, or have 30 years of service credit regardless of age. The normal retirement benefit is equal to 3.5 percent ofthe member's final-average compensation multiplied by years of membership service. A member is eligible for early retirement if he is age 55 and has 18 years of service credit. The early retirement benefit is equal to die normal retirement benefit reduced 3 percent for each year the member retires in advance of normal retirement age. Benefits may not exceed 100 percent of the average fmal compensation. The System also provides death and disability benefits. Benefits are established or amended by state statute.

The System issues an annual publicly available financial report that includes financial statements and required supplementary information for die System. That report may be obtained by writing to die Louisiana Disttict Attomeys Retirement System, 2109 Decattu- Su-eet, New Orleans, Louisiana 70116-2091, or by calling (504) 947-5551.

Funding Policy. Plan members are required by state stattite to conttibute 7.0 percent oftheir annual covensd salary

and die District Attorney is required to conttibute at an acttiarially determined rate. The current rate is 1.25 percent of

annual covered payroll. Contributions to the System also include .2 percent of the ad valorem taxes collected

throughout die state and revenue sharing funds as appropriated by die legislattire. The conttibution requirements of

plan members and die Disttict Attomey are estabtished and may be amended by state stauite. As provided by

Louisiana Revised Statute 11:103, die employer conttibutions are determined by acttiarial valuation and are subject to

change each year based on die result of the valuation for die prior fiscal year. The Disttict Attomey' s conttibutions

to die System for die years ending December 31,2010.2009, and 2008 were $ 18,204, $6,471, and $0, respectively,

equal to die required conttibutions for each year.

25


Jennings, Louisiana

NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 3 1 . 2 0 1 0

B. Parochial Employees' Retirement System of Louisiana (PERS)

Plan Description. Substantially all employees, exclusive of die Disttict Attorney and the assistant District Attomeys of die Distria Attomey' s office are members of die Parochial Employees' Retirement System of Louisiana (System), a cost-sharing multiple-employer defined benefit pension plan administered by a separate board of ttustees. The System is composed of two distinct plans, Plan A and Plan B, with separate assets and benefit provisions. All participating employees of die Disttict Attomey are members of Plan A.

All permanent employees working at least 28 hours per week who are paid wholly or in part from parish fiinds are eligible to participate in the System. As of January 1,1997, elected officials, except coroners, justices of the peace and parish presidents, may no longer join die retirement system. Those elected officials enrolled as of January 1,1997 will maintain membership as long as they hold office. Effective July 1,1997,newemployeesage55andolderandwhohave40quarters or more of social security participation have an option to join the parochial system. New employees meeting the age and social security criteria have up to 90 days from die date of hire to elect to participate. Under Plan A, employees who were hired prior to January 1,2007, may retire at or after age 65 widi at least 7 years of credited service, at age 60 widi at least 10 years of credited service, at or after age 55 with 25 years of credited service, or at any age widi at least 30 years of credited service and employees who were hired after January 1,2007, may retire at age 67 with at least 7 years of credited service, at age 62 with at least 10 years of credited service, or at age 55 with at least 30 years of credited service, are entitied to a retirement benefit, payable monthly for life, equal to 3 percent of their final-average compensation for each year of creditable service. However, for those employees who were members of the supplemental plan only prior to January 1,1980, die benefit is equal to one percent of final average compensation plus $24 for each year of suppleraental-plan-only service eamed prior to January 1,1980 plus 3 percent of final-average salary for each year of service credited after the revision date. Final-average compensation is defmed as the average of the highest consecutive 36 months' salary for members hired prior to January 1,2007. For members hired January 1,2007 and later, final average compensation shall be defined as the average of the highest consecutive 60 mondis' salary. Employees who terminate widi at least the amount of creditable service stated above and do not wididraw their employee contributions may retire at the ages specified above and receive the benefit accrued to their date of termination. The System also provides death and disability benefits. Benefits are established or amended by state statute.

The system issues an annual publicly available report that includes financial statements and required supplementary infonnation for the System. That report may be obtained by writing to the Parochial Employee's Retirement System of Louisiana, Post Office Box 14619, Baton Rouge, Louisiana 70898-4619, or by calling (225) 928-1361.

Fiinding Policy. Under Plan A, members are required by state stamte to conttibute 9.5% oftheir annual covered salary and die District Attomey of die Thirty-First Judicial District is required to contribute at a statutory rate based on actuarially determined computations. The current rale is 15.75% of covered payroll. Contributions to die System also include one-fourth of one percent of die taxes shown to be collectible (except for Orleans and East Baton Rouge parishes) by die tax rolls of each parish. These tax dollars are divided between Plan A and Plan B based proportionately on die salaries of die active memben of each plan. The conttibution requirements of plan members and the Disttict Attomey ofthe Thirty-First Judicial DisUict are established and may be amended by state stamte. As provided by Louisiana Revised Stamte 11:103, the employer conttibutions are determined by acmarial valuation and are subject to change each year based on the result of die valuation for die prior fiscal year. The District Attomey of die Thirty-First Judicial Disttict's conttibution to the System under Plan A for die year ending December 31, 2010, 2009, and 2008 was $54,961, $41,481, and $40,469, respectively, equal to die required contribution for each year.

26


Jennings, Louisiana

NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 31,2010

8. EXPENDITURES OF THE DISTRICT ATTORNEY NOT INCLUDED IN THE FINANCIAL STATEMENTS

The Disttict Attorney's offices are located in the Jefferson Davis Parish courthouse. The respective parish govemments pay for die upkeep and maintenance of die courthouses. The accompanying financial statements do not include certain expendimres of die Disttict Attomey paid out of the fiinds of die parish governing bodies or directiy by die state.

9. COMPENSATION OF ELECTED OFFICIALS

Compensation paid to die Disttict Attomey Michael C. Cassidy for die year ended December 31,2010 is $106,164. This amount represents only die portion paid by die Disttict Attomey' s office. The remainder of his salary is paid by die state and parish govemments as described in Note 10.

10. ON-BEHALF PAYMENTS FOR FRINGE BENEFTTS AND SALARIES

The Jefferson Davis Parish Police Jury' s CJeneral Fund and Criminal Court Fund, and the State of Louisiana pay a portion of die salaries and benefits of die Disttict Attorney's office. These on-behalf payments have been recorded in the accompanying financial statements, in accordance with Govemmental Accounting Standards Board Statement 24 as intergovernmental revenues and expendimres as follows:

Intergovemmental Revenues: State Parish

Total

Expendimres: Salaries and related benefits

$ 246,454 389,074

$ 635,528

$ 635,528

The above amounts include $ 16,454 paid to die Disttict Attomeys Retirement System and $ 54,960 paid to die Parochial Employees' Retirement System of Louisiana for pension conttibutions for die Disttict Attorney's employees.

11. CONTINGENCIES

The Disttict Attomey participates in a number of federal and state financial assistance programs. These programs are subject to fiirther financial and compliance audits by the grantor agencies. The amount, if any, of expendimres which may be disallowed by die granting agencies cannot be determined at diis time. Based on prior experience, die Disttict Attorney feels such amounts, if any, would be immaterial to the financial statements.

27

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICL\L DISTRICT

Jennings, Louisiana


12. Prior Period Adjustments

Certain errors resulting in changes to die net assets previously issued fmancial statements have been conrected in the current year.

During the year ended December 3\, 20)0, it was discovered a December 31,2008 audit adjustment requiring a reversal in the following year 2009 was not posted. The incomplete posting resulted in die general fimd cash understated and fimd balance understated. The overall result is an understatement of the beginning net assets:

Fund balance, January 1,2009

Net change in net assets. year ended December 31,

Correction: ,2009

Cash balance corrected for posting error

General Fund .

$ 257,280

(32,479)

18,122

Total (jovemment

Funds $ 1,060.426

39,528

18.122

Net assets, January 1,2010 - restated $ 242.923 $1.118.076

The cortection also resulted in changes in die net assets as reflected in die govemment wide financial statements detailed above and an additional journal entry unposted for govemment wide deferred interest as follows:

Fund balance, January 1,2009 $ 1,112,288

Net change in net assets, year ended December 31,2009 35,486

Correction: C^h balance corrected for posting enror 18,122 Deferred interest posting error (119)

Net assets, January 1,2010 - restated $ 1.165.777

13. RISK MANAGEMENT

The Disttict Attorney's office is exposed to various risks of loss related to torts; theft of, damage to, and destmction of assets; enrors and omissions; injuries to employees; and natural disasters. The Disttict Attomey carries commercial insurance for errors and omissions. All other risks of loss are covered by commercial insurance provided by die Police Jury. Setded claims resulting from these risks have not exceeded commercial insurance coverage in any of the part tiiree fiscal years.

. 28


Jennings, Louisiana



14. RELATED PARTY TRANSACTIONS

Certain operating expendimres of die District Attomey' s office have been reimbursed by die Parish Police Jury, as required by Louisiana law, and are included in die accompanying financial statements as expenditures. The reimbursements paid by die Police Jury are recorded as intergovemmental revenue in the accompanying financial statements. These expendimres include among otiier tilings the provision of office facilities including utilities and insurance. These expenditures have been recorded in die financial statements as follows:

Salaries and related benefits $ 389,074

Communications 25,761

Office Supphes 54,670

Odier Expendittues 293,459

Total

Accounts receivable for related amounts at year end amount to $ 218,174.

15; NEW REPORTING STANDARD

In February 2009, the Govemmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and die Govemmental Fund Type Definitions (Statement). This statement classifies fund balance into various categories. In addition, the statement clarifies the definitions ofthe various types of governmental funds. The Disttict Attomey is required to implement diis standard no later than die fiscal year beginning January 1,2011. The Disttict Attomey has not determined die full impact that adoption of GASB 54 will have on the financial statements.

29

Required

m SWeinenteJirfonaatic

30

DISTOICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT GENERAL FUND Budgetary Comparison Schedule For the Year Ended December 31,2010

Schedule 1

Budgeted Amounts

Original

REVENUES Commissions on fines and forfeitures Intergovernmental revenues;

Federal State Parish

Charges for services Interest earnings Other revenues

Total revenues

EXPENDITURES Cuirent

General government-Judicial Salaries and related benefits Advertising, dues and subscriptions Communications Repairs and maintenance Professional services Insurance OfGce supplies Operating supplies Travel and professional development Other expenditures Inteiôvemmenal expenditures:

DistritHitions to other govemments-LACE Distributions to other agencies

Capital outlay Total expenditures

EXCESS (Deficiency) OF REVENUES OVER EXPENDITURES

OTHER FINANCING SOURCES (Uses) Operating transfers in Operating transfers out

Total other financing sources (uses)

NET CHANGE IN FUND BALANCE

FUND BALANCE (Deficit) BEGINNING OF YEAR Restated

FUND BALANCE (Defidt) END OF YEAR

Final Actual

Amounts

$ 365.000 $ 365,000 $ 368,329

Variance Final Budget

Postivc (Negative)

3,329

250,000 750,000

l.OOO 1,000

$ 1,367,000

260,000 750.000

1.000 1,000

S 1.377,000

30,000 263,354 710,379

402 19.824

$ 1,392.287 J

30,000 3,354

(39.621)

(598) 18.824

: 15,287

S

s

s

s

^

s

s

925.000 11,500 30,000

7,500 25,000 10,000 40.000

2,500 25,000

8,000

300,000

5,000 1.389,500

(22,500)

-

-

(22,500)

242,923

220,423

S

S

£

S

£

$

s

985.000 11,500 30.000

7,500 40,000 10,000 40,000

2,500 25,000

8.000

300,000

5,000 1,464.500

(87,500)

-

-

(87,500)

242,923

155.423

S

S

S

s

$

s

s

1,059,321 6,895

25,656 7,445

76,261 220

70,062 3,967

18,157 10,169

371.980

1.184 1.651.317

(259,030)

139,645

139,645

(119,385)

242,923

123,538

$

S

$

S

$

s

(74,321) 4,605 4,344

55 (36,261)

9.780 (30.062)

(1.467) 6,843

(2,169)

(71.980)

3,816 (186,817)

(171,530)

139.645

139,645

(31,885)

.

(31.885)

The accompanying notes are an integral part of this statement

31

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT SPECIAL REVENUE FUNDS TITLE IV-D PROGRAM FUND Budgetary Comparison Schedule For the Year Ended December 3L 2010

Schedule 2

REVENUES Intergovernmental revenues:

Federal State

Charges for services Interest eamings

Total revenues


General government-Judicial Salaries and related benefits Advertising, dues and subscriptions Communications Rentals Office supplies Operating supplies Travel and professional development Other expenditures Intergovemmenal expenditures;

Distributions to Police Jury Total expenditures


OTHER FINANCING SOURCES (Uses) Operating transfers in Operating transfers out



FUND BALANCE (Defich) BEGINNING OF YEAR

FUND BALANCE (DeficH) END OF YEAR

Budgeted Amounts

Original

$ 0

45,935

Final Actual

Amounts

S 62,707 $ 62,707 33,765 33,765

t 9^472 5 ^ 6 , m

$ 96.471 t 96,472

$ 0 $

45.935


Postive (Negative)

$ 64,633 S 33,296

194

T 55TO" T

S 45.935 £ 45,935

1,926 (469)

194 1,651

'3,265

1,800 800

606

$ 93,266

1,800 800

606

S 98,749 $

1,907

276 763

(5,483)

(1,907) 1,800 524 (763) 606

%

$

$

i s

%

tot,6M

(3,572)

(3,572)

45,935

42,363

$

$

$

$

s

$

(5,223)

(3,572)

-

-

(3,572)

(3.572)


32

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT SPECIAL REVENUE FUNDS DRUG FORFEITURE FUND Budgetary Comparison Schedule For the Year Ended December 31,2010

Schedule 3

REVENUES Commissions on fines and forfeitures Interest earnings Other revenues

Total revenues


General government-Judicial Advertising, dues and subscriptions Repairs and maintenance Professional services Office supplies Operating supplies Travel and professional development Other expenditures Intergovmunenal expenditures:

Distributions to other govemments Distributions to other agoicies

Capital Outlay Total ^qxnditurcs


OTHER HNANCING SOURCES (Uses) Operating transfers in Operating transfers out



FUND BALANCE (Deficit) BEGINNING OF YEAR

FUND BALANCE (Deficit) END OF YEAR

Budgeted

Original

$ 125,000 7,000

Amounts

Final

$ 125,000 7,000

Actual Amounts

% 20,466 4,883


Postive (Negative)

$ (104,534) (2,117)

% I32.Q0Q $ 132,000 . S 25.349" S (106,65 iT

S 32,000

15,000

5,000 5,000

25.000

$

$

s

$

$

$

82,000

50,000

-

-

50,000

743.104

793,104

$ 32,000

15,000

5,000 5,000

25,000

i

s

s

i

s

s

82,000

50,000

-

-

50,000

743,104

793,104

20 129 895

5,020 1,663

41,926

31.980 (129)

14,105

(20) 3,337

(16,926)

21.798 (21,798) S 71,451 i I6,J4»

S (46,102) S (96,102)

S - $ (114,645) (114.645)

S (114,645) I (114,645)

S (160,747) S (210,746)

743,104 :_

$ 582,357 (210.747)

The accompanying notes are an inte^l part of this statement.

33

DISTRICT ATTORNEY OF THE THIRTY-ECRST JUDICIAL DISTRICT

Notes to Budgetary Comparison Schedules

For the Year Ended December 31,2010

A. BUDGETARY PRACTICES

General Budget Practices The District Attomey follows the following procedures in establishing budgetaiy data reported

in the accompanying budgetary comparison schedule:

Pursuant to the Louisiana Govemment Budget Act (LSA-RS 36:1301-1314), the District Attomey is required to adopt an

annual budget no later than fifteen days prior to the beginning of each fiscal year.

Each year prior to December 15*, the District Attomey develops a proposed annual budget for the general fimd and all special revenue funds. The operating budget includes proposed expenditures and the means of financing them. The proposed budget is advertised as available for public inspection at least 10 days prior to final adoption simultaneously with a notice of the date of public hearing. At the conclusion ofthe public hearing the budget is adopted by the District Attomey through a formal budget resolution.

Appropriations (unexpended budget balances) lapse at end of fiscal year.

Encumbrance accounting, under which purchase orders are recorded in order to reserve that portion of the applicable

appropriation, is not employed.

Formal budget integration (within the accounting records) is not employed as a management control device. All budgets are controlled at the object level. Budget amounts included in the accompanying fmancial statements include the original budget and all subsequent amendments. All budget revisions are approved by the District Attomey.

Budget Basis of Accounting All govemmental fund budgets are prepared on the modified accmal basis of accounting, a basis consistent with accounting principles generally accepted in the United States of America (GAAP). Legally, the District Attomey cannot budget total expenditures and other financing uses which would exceed total budgeted revenues and other financing sources including beginning fund balance. State statutes require the District Attomey to amend the budgets to prevent overall projected revenues, expenditures, or beginning fund balance from causing an adverse budget variance of five percent or more in an individual fund. The District Attomey approves budgets at the object level and management is allowed to transfer amounts between line items within an object.

B. EXCESS OF EXPENDTTURES OVER APPROPRIATIONS IN INDIVIDUAL MAJOR FUNDS

The following budgeted major funds had actual expenditures over budgeted expenditures for the fiscal year: Original Final Actual Unfavorable

Fund Budget Budget Amount Variance General fund $1,389,500 $1,464,500 $ 1,651,317 $ 186,817 Tide IV-D Program 96,471 96,472 101,695 5,223

Reasons for unfavorable variance; (jeneral fund variance was due primarily to higher than anticipated salaries and benefits and Distributions to other govemments. Title IV-D Program variance was due primarily to higher than anticipated salaries and benefits. The above unfavorable variances were fimded by either current year excess of revenues over budgeted amounts or prior year fund balances.

34

Supplemental Information

35

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT NONMAJOR SPECIAL REVENUE FUNDS Combining Balance Sheet December 31,2010

Schedule 4

ASSETS Cash Investments Receivables Due from other funds

TOTAL ASSETS

LLVBILITIES Accounts payable Salaries and wages payable Payroll deductions, withholdings, and accrued

salaries payable Due to other govemments Deferred revenue Due to other fiinds

Total Liabilities

FUND BALANCES Unreserved-undesignated

TOTAL LUBILITIES AND FUND BALANCES

Worthless Check Fund

$ 14,920 27,093

889 28,195

S 71,097

$ 1,000

Pretrial Intervention

Fund

$ 14,981

S 14,981

$

$

$

$

Total

29,901 27,093

889 28,195

86,078

1,000

$ 1,000 $ 1,000

$ 70,097 $ 14,981 $ 85,078

$ 71,097 $ 14,981 $ 86,078

The accompanying notes are an integral part of this statemenL

36

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT NONMAJOR SPECIAL REVENUE FUNDS Combining Statement of Revenues, Expenditares, and Changes in Fnnd Balance For the Year Ended December 31,2010

Schedule 5

REVENUES Commissions on fines and forfeitures Intergovernmental revenues:

Federal State

Charges for services Use of money and property Other revenues

Total Revenues


General government-Judicial Salaries and related benefits Advertismg, dues and subcriptions Communications Repairs and maintenance Professional services Insurance Office supplies Operating supplies Travel and professional development Other expenditures Intergovemmental expenditures:

Distributions to other agencies Captial outlay Total Expenditures


OTHER HNANCING SOURCES (Uses) Operating transfers in Operating transfers out



FUND BALANCE (Deficit) BEGINNING OF YEAR

FUND BALANCE (Deficit) END OF YEAR

Worthless Check Fund

395

Pretrial Intervention

Fund

$ 29,552 $

47 38,077

$ 29,599 $ 38,077 $

S (1,675) $ 639 $

71,772 14,342

Total

29,552

38,077 47

67,676

395

9,044 7,972 1,000 3,232 4,631

-

$ 26,274

16.900 ----

538

$ 17,438 $

25,944 7,972 1,000 3,232 4,631

538

43,712

S 3,325 $ 20,639 $ 23,964

(5,000) (20,000) (25,000) _£ (5,000) $ (2Q,Q0Q) $ (2S,000>

(1,036)

86,114

70,097 $ 14,981 $ 85.078

The accompanying notes are an integral pan of this statement.

.37

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICIAL DISTRICT AGENCY FUNDS Combining Balance Sheet December 31,2010

Schedule 6

ASSETS Cash Receivables:

Other

TOTAL ASSETS

LUBILITIES Due to others

TOTAL LUBILITIES

Escrow Fund

$ 1,874

S 1,874

$ 1,874

$ 1,874

$

S

$

s

Drug Asset

Seizure Fund

37,084

37,084

37,084

37,084

Worthless Checks Escrow Fund

$ 4,815

$ 4,815

$ 4,815

$ 4,815

$

$

$

$

Total

43,773

43,773

43,773

43,773


38

Schedule 7

DISTRICT ATTORNEY OF THE THIRTY-FIRST JUDICLVL DISTRICT AGENCY FUNDS Schedule of Changes in Deposits due Other December 31,2010

Balance at Beginning of Year

Additions: Forfeitures Restitution collected Funds seized and auction proceeds Interest eamed

Total Additions

Deductions: Distributed to victims Distributed to defendants Distributed to sheriff Distributed to district attomey Distributed to criminal court fund Distributed to indigent defender board Distributed to state police Proceedings and forfeiture expenses

Total deductions

Balance at End of Year

T

$

$

£

$

$

Escrow Fund

15,576

20,000 36,428

--

56,428

50,130 -

5,000 6,000 5,000 4,000

--

70,130

1,874

_L

$

T

$

T

s

Drug Asset

Seizure Fund

88,646

--

134,170 100

134,270

--

20,667 20,465 20,465

-30,515 93,720

185,832

37,084

Worthless

$

$

$

S

$

$

Checks Escrow Fund

14.223

-107,444

--

107,444

85,754 --

31,098 ----

116,852

4,815

J

$

$

S

$

$

Total 118,445

20,000 143,872 134,170

100 298,142

135,884 -

25,667 57,563 25,465 4,000

30,515 93,720

372,814

43,773


39

other Reports Required by Govemmental Auditing Standards

40

EDWARD L. KRIELOW (A PROFESSIONALACCOUNTINGCORPORATION)

EDWARDL. KRIELOW.CPA 5I0N. CUTHNG LENORAKRIELOWXPA P.O. DRAWER9I8

JENNINGS, LOUISIANA 70546 TELEPHONE: (337)824-5007

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLL\NCE AND OTHER MATTERS BASED ON AN AUDIT OF

FTNANOAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the District Attomey ofthe Thirty-First Judicial District Jennings, Louisiana

We have audited the financial statements ofthe govemmental activities, each major fimd, and the aggregate remaining fiand information ofthe District Attomey ofthe Thiity-First Judicial District, as of and for the year ended December 31, 2010, which collectively comprise the District Attomey ofthe Thirty-First Judicial District's basic financial statements and have issued ourreport thereon dated June 30,201L We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States.

Intemal Control Over Financial Reporting

In planning and performing our audit, we considered the District Attomey of the Thirty-First Judicial District's mtemal control over financial reporting as a basis for desigrung oiu- auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Commission's intemal control over fmancial reportmg. Accordingly, we do not express an opinion on the effectiveness ofthe Commission's intemal control over financial reporting.

A deficiency in internal control exists when the design or operation ofa control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and conect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in intemal control such that there is a reasonable possibility that a material misstatement ofthe entity's financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in intemal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in intemal control over financial reporting that we consider to be material weaknesses, as defined above. However, we identified deficiencies in intemal control over financial reporting, described in the accompanying corrective action plan for current year audit fmdmgs, item 2010-1 we consider to be significant deficiencies in internal control over financial reporting. A significant deficiency is a deficiency, or a combination of deficiencies, in intemal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

41

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District Attomey ofthe Thirty-First Judicial District's financial statements are fi*ee of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opmion on compliance vnth those provisions was not an objective of our audit, and accordmgly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

The District Attomey ofthe Thirty-First Judicial District's response to the fmding identified in our audit is described m the accompanying corrective action plan. We did not audit the District Attomey ofthe Thirty-First Judicial District's response and, accordingly, we express no opinion on it

This report is intended solely for the mfdrmation and use of management, others within the entity, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. However, under the provisions of Louisiana Revised Statutes 24:513 and 44:6, this report is a matter of public record and its distribution is not limited.

Certified Public Accoimtants Jennings, Louisiana June 30,2011

42


SCHEDULE OF FINDINGS AND RESPONSES

For the Year Ended December 31,2010

SECTION I - SUMMARY OF AUDFTOR' S RESULTS

1. The auditor's report expresses an unqualified opinion on the financial statements of the District Attomey ofthe

Thirty-Fu^t Judicial District.

2. One control deficiency was disclosed during the audit of the fmancial statements as is reported in the bdependent Auditor's Report on Intemal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.

3. No instance of noncompliance material to the financial statements of the District Attorney of the Thirty-First

Judicial District were disclosed during the audit.

4. Since the District Attomey of the Thirty-First Judicial District did not require a Single Audit, a report on reportable

conditions conceming intemal control over major federal award programs was not applicable.

5. Since the District Attomey ofthe Thirty-First Judicial District did not require a Single Audit, an auditor's report on compliance for the major federal award programs was not applicable.

6. Since the District Attomey of the Thirty-First Judicial District did not require a Single Audit, a report of audit findings relative to the major federal award programs was not applicable.

7. A management letter was not issued.

8. The programs tested as major programs included:

CFDA No. Program Name

Not applicable Not applicable

9. The threshold used for ^s^nguishing between Type A and B federal award programs was not applicable.

10. A statement as to whether the auditee qualified as a low-risk auditee under OMB Cin:ular Q-133 was not applicable.

SECTION n - INTERNAL CONTROL AND COMPLIANCE FINDINGS

Current Year Findings:

See management's corrective action plan for current year audit findings

Prior Year Findings:

See management's summary schedule of prior audit findings

43


Management's Summary Schedule of Prior Audit Findings For the Year Ended December 31,2010

Ref. No.

2009-1

Fiscal Year Finding Initially

Occurred

2009

Pcscription of Finding

A lack of controls was noted in a review of vacation and sick leave. Unused leave from previous years was improperly carried forward in some cases and amounts reported as being used on employee timesheets did not always agree with amounts tracked on the master schedule maintained by the bookkeeper. Also, the master schedule is not being updated on a timely basis. This lack of controls could lead to an employee receiving more leave than entitled. Management should implement policies and procedures to properly track and account for vacation and sick leave

Corrective Action Taken

(Yes. No, Partially)

No

Planned Corrective Action/Partial Corrective

Action Taken

Management will make sure the bookkeeper will adopt a new procedure to keep accurate track of sick leave and the amount reported is in compliance with the office policy. Although the vacation leave schedule is accurate, management will also implement policies and procedures that improve the accounting of all leave time.

2009-2 2009 Areviewofescrowfunds(Drug Asset Seizure Fund, Worthless Check Fund and Escrow Fund) disclosed a lack of controls. The amounts due to recipients of these funds are not being maintained on a timely basis, there are old (over 1 year) outstanding checks due recipients, and one fund had a balance of $5,174 due to unknown recipients. This lack of controls could lead to incorrect recipient payments, significant delays and/or failure to make payments to the proper recipients. Management should implranent policies and procedures to account for and make timely payments to the proper recipients of theses fimds.

Yes Corrected

2009-3

2009-4

2008

200S

Segregation of Duties - Certain personnel perfonn accounting duties in the cash area which under intemal control standards are considered incompatible activities. (Repeated)

U was noted in a review of property and equipment that items are noimally tagged when purdiased. However, once these control procedures were instituted, no procedures were established to take a physical inventory and make corrections for items sold, traded or otherwise disposed of. Management should implement policies and procedures to insure a physical inventory is taken at least once a year and the detail listing is updated for any changes that may have occurred.

No

Yes

Management is aware ofthe lack of segregation of duties, however, due to limited personnel no change in present duties is planned.

Corrected

44


Management's Corrective AcUon Plan for Current Year Audit Findings For Uie Year Ended December 31,2010

Ref. No.

2010-i

2010-2

DescriptioD of Finding

A lack of controls was noted in a review of vacation and sick leave. Unused leave from previous years was improperly carried forward in some cases and amounts reported as being used on employee timesheets did not always agree with amounts tracked on the master schedule maintained by the bookkeeper Also, the master schedule is not being updated on a timely basis. This lack of controls could lead to an employee receiving more leave than they are entitled lo. Management should implement policies and procedures to properly track and account for vacation and sick leave, rReneat̂

Segregation of Duties - Certain personnel perform accounting duties in the cash area which under internal control standards are considered incompatible activities. (Repeated)

Corrective Action

Planaed

Management will make sure the bookkeeper adopts a new procedure to keep accurate track of sick leave and the amount reported is in compliance with office policy. Although the vacation leave schedule is accurate, management will also implement policies and procedures.that improve the accounting of all leave time.

NBme(s) of Contact Person

Michael Cassidy

Anticipated ComplctioD Date

Immediately

Management is aware ofthe lack of segregation of duties, however, due to limited personnel no change in present duties is planned.

Michael Cassidy None

2010-3 Louisiana R.S. 39:1311 requires that budgets are to be amended when actual revenues are failing to meet budgeted revenues by 5% or more, and/or actual expeditures are exceeding budgeted expenditures by 5% or more. The chief executive or administrative officer is required to notify the govemmg authority in writing for 5% or more varances in the general fimd and any special revenue fund with expenditures of $300,000 or more. It was noted the general fimd expenditures exceeded budgeted expenditures by more than 5% and they ^ led to amend the budget as required.

Management will familiarize themselves with the provisions ofLouisianaR.S. 39:1311 to Michael Cassidy insure compliance with Local Govemment Budget Act for future fiscal years.

Immediately

45

Documents

DISTRK^ ATTORNEY OF THE THIRTY-FIRST...TOTAL LL\BILm£S AND FUND BALANCES $ $ $ 127,570 123.537 123.537 $ 251,107 $ $ $ $ 355 42,363 42,363 42.717 $ 34.176 $ 582,358 $ 582.358 S 616,534