Plaquemine City Court - Louisianaapp1.lla.la.gov/PublicReports.nsf/1B2849EED54A91EB... · CITY COURT OF PLAQUEMINE ... Combining Balance Sheet J-1 - 31 b. Combining Statement

CITY COURT OF PLAQUEMINE

FINANCIAL REPORT

DECEMBER 31, 2006

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 Datev5"- 2 - 01

CITY COURT OF PLAQUEMINEPLAQUEMINE, LOUISIANAFINANCIAL STATEMENTS

TABLE OF CONTENTSDECEMBER 31, 2006

EXHIBIT SCHEDULE PAGE

Auditors' Independent Report on the Financial Statements - - 1-2

Managements Discussion and Analysis Financial Statements - - 3-5

Basic Financial Statements 6

Statement of Net Assets A - 7

Statement of Activities B 8

Combined Balance Sheet - Governmental Funds C - 9

Statement of Revenues, Expenditures, and Changes inFund Balance - Governmental Funds D - 10

Reconciliation of the statement of Revenues, Expenditures,and Changes in Fund Balances of Governmental Fundsto the Statement of Activities E - 11

Statement of Fiduciary Responsibilities - Agency Funds F 12

Notes to the Financial Statements - - 13-25

Required Supplementary - - 26

Statement of Revenues, Expenditures, and Changesin Fund Balance - Budget to Actual - General Fund G - 27

Statement of Revenues, Expenditures, and Changesin Fund Balance - Budget to Actual - Marshal's Fund H - 28

Statement of Revenues, Expenditures, and Changesin Fund Balance - Budget to Actual - Probation Fund I - 29

CITY COURT OF PLAQUEMINEPLAQUEMINE, LOUISIANAFINANCIAL STATEMENTS

TABLE OF CONTENTSDECEMBER 31, 2006

EXHIBIT SCHEDULE PAGE

Non Major Special Revenue Funds - - 30a. Combining Balance Sheet J-1 - 31b. Combining Statement of Revenues, Expenditures.

and Changes in Fund Balance J-2 - 32

Agency Funds - - 33-34a. Combining Balance Sheet K - 35

Supplementary information - - 36

Report on Internal Control Over Financial Reporting ardon Compliance and Other Matters Based on an Audit ofFinancial Statements Performed in Accordance withGovernment Auditing Standards - 1 37-38

Schedule of Findings and Questioned Costs - 2 39-40

Summary Schedule of Prior Audit Findings - 3 41

BAXLEY AND ASSOCIATES, LLCP. O. Box 48258225 Belleview Drive

Plaquemine, Louisiana 70764Phone (225) 687-6630 Fax (225) 687-0365

Hugh F. Baxley, PFS/CVA/CPAMargaret A. Pritchard, CPA

Staci H. Joffrion, CPA

The Honorable Judge Michael DistefanoCity Court of Plaquemine

We have audited the accompanying financial statements of the governmental activities,each major fund, and the aggregate remaining fund information of the City Court ofPlaquemine, Louisiana, a component unit of the City of Plaquemine, Louisiana as of andfor the year ended December 31, 2006, which collectively comprise the basic financialstatements of the City Court as listed in the table of contents. These financialstatements are the responsibility of the Court's management. Our responsibility is toexpress an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the UnitedStates. Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the financial statements are free of materialmisstatement. An audit includes examining, on a test basis, evidence supporting theamounts and disclosures in the financial statements. An audit also includes assessingthe accounting principles used and significant estimates made by management, as wellas evaluating the overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all materialrespects, the respective financial position of the governmental activities, each majorfund, and the aggregate remaining fund information for the City Court of Plaquemine,Louisiana as of December 31, 2006, and the respective changes in financial position andcash flows, where applicable, thereof for the year then ended, in conformity withaccounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued our reportdated March 22, 2007 on our consideration of City Court's internal control over financialreporting and our tests of its compliance with certain provisions of laws, regulations,contracts and grants. This report is an integral part of an audit performed in accordancewith Government Auditing Standards and should be read in conjunction with this reportin considering the results of our audit.

INDEPENDENT AUDITORS' REPORT (continued)

The Management's Discussion and Analysis and the other required supplementaryinformation on pages 3 through 5 and 27 through 36, respectively, are not a requiredpart of the basic financial statements but are supplementary information required byaccounting principles generally accepted in the United States of America. We haveapplied certain limited procedures, which consisted principally of inquiries ofmanagement regarding the methods of measurement and presentation of thesupplementary information. However, we did not audit the information and express noopinion on it.

Our audit was conducted for the purpose of forming an opinion on the financialstatements that collectively comprise the City Court of Plaquemine, Louisiana's basicfinancial statements. The combining and individual nonmajor fund financial statementsare presented for purposes of additional analysis and are not a required part of the basicfinancial statements, The combining and individual nonmajor fund financial statementshave been subjected to the auditing procedures applied in the audit of the basic financialstatements and, in our opinion, are fairly stated in ail material respects in relation to thebasic financial statements taken as a whole.

City Court of PlaqueminePost Office Box 1017

Plaquemine, Louisiana 70765-1017MICHAEL M. DISTEFANO, CITY JUDGE

S.J. "Bronco" Wilbert, MarshalTelephone: 225-687-7236 Fax 225-687-9589

Management Discussion and AnalysisAs of Year Endine December 31. 2006

General Information:

The City Court of Plaquemine is a statutorily created court in the State of Louisiana andconstitutionally maintained by the Louisiana Constitution of 1974, located in the City ofPlaquemine.

Management's discussion and analysis (MD&Ai is a required element of the reporting modeladopted by the Government Accounting Standard's Board (GASB) in their statement number 34.It's purpose is to provide an overview of the financial activities of the City Court of Plaquemine.

Financial Highlights:

Total Revenue: 2006.

Court Expenditures: 2006.

Revenues:

$294.933.00

$362.933.00

The revenues reflect the actual revenues as opposed to anticipated revenues. Each year's budgetis based on city and parish funding and not on an accrual basis. The court's revenues consists offees, fines, state and federal grants and the balance being supported by city and parishsubsidiaries.

Expenditures:

Expenditures include court administration, personnel salaries and benefits, operating services,communication, maintenance of equipment continuing education, travel and court materials.

There was a 8% increase in revenue compared to a 12% increase in expenses. The Court's cashflow and balances are in good order.

Overview of the Financial Statements:

Revenues by Source: 2006Court Fees, Fines, Costs S 3,010.00Intergovernmental 5287,787.00Interest S 732.00Miscellaneous S 3.736.00TOTAL 5295,265.00

Expenditures: 2006Personnel Services & Benefits S261,381.00Professional Fees S 35,940.00Dues and Seminars S 12,051.00Drug Testing S 6,120.00Auto and Travel • S 10,800.00Office Supplies and Expense $ 3,869.00Repairs and Maintenance S 3,094.00Domestic Violence Grant Expense S 6,097.00Telephone $ 6331.00Miscellaneous S 15.460.00TOTALS S36L143.00

Other Financing Sources: 2006Operating Transfers In $140,361.00Operating Transfers Out - S 12.953.00TOTALS' $127,408.00

Ending Fund Balances $135 :07i.OO

The Court submits an annual budget to the city and adheres to the budget on the expense side butthe Court can only anticipate the revenue from fines and fees. The operations budget for thecourt maintains not only the traffic and misdemeanor court proceedings, but handles all smallclaims, civil suits, garnishments and evictions services to the citizens of Plaquemine.

The Court maintains its own drug lab and maintains a staff to accommodate the judge in alljudicial proceedings.

This financial report is designed to provide a general overview of the City Court's finances andits operations. The Court can be contacted for additional information at:

City Court of PlaquemineAttn: Mervin I Gourgues23640 Railroad AvenuePlaquemine LA 70764

BASIC FINANCIAL STATEMENTS

EXHIBIT A

CITY COURT OF PLAQUEMINE, LOUISIANASTATEMENT OF NET ASSETS

DECEMBER 31, 2006

GovernmentalActivities

ASSETSCash and cash equivalents S 177,625Intergovernmental receivables 19,855Account receivable 1,190Capital assets (net of accumulated

depreciation):Furniture and fixtures 800

TOTAL ASSETS $ 199,470

LIABILITIES AND NET ASSETSLIABILITIESOther payables _$ 63,599TOTAL LIABILITIES 63,599

NET ASSETSInvested in capital assets, net of related debt 800Unrestricted 135,071TOTAL NET ASSETS $ 135,871

The accompanying notes are an integral part of this statement.

EXHIBIT BCITY COURT OF PLAQUEMINE

PLAQUEMINE, LOUISIANASTATEMENT OF ACTIVITIES

FOR THE YEAR ENDED DECEMBER 31, 2006

GovernmentalActivities

2006

EXPENDITURES/EXPENSESGeneral Government:Administration $ 261,381Operating services 85,093Travel 10,800Materials and supplies 3,869Depreciation 1,790

TOTAL EXPENDITURES/EXPENSES 362,933

PROGRAM REVENUESCourt fees, fines and costs 3,010Intergovernmental 287,787Miscellaneous 3,736

TOTAL PROGRAM REVENUES 294,533

NET PROGRAM EXPENSE (68,400)

GENERAL REVENUEInvestment earnings 732Transfers 127,408

TOTAL GENERAL REVENUES 128,140

CHANGE IN NET ASSETS 59,740

NET ASSETSBeginning of the year 76,131

End of the year $ 135,871


fflXXLiJ o

*~

_

2c

rnm

e

*o

CO•acaLL

in o mCM as inCD i- CO

r*-" -" a)"*-

w

inoCM"

mCOtoo"T"CM

<»

m a>T- OJo mCM" co"i- CD

ro**V CO£ 1£ 30) LU

OCD

O O 1^- OTT O) CD CMO i- O CO

O O">o enm m

LO

UI

± < flS Z ^111 2 «D 5) w

02 LU

J-5S S <S s Q2- LU LU

Mlh- Q. O

CO

i «i §U. CM

z ailIsO Q

CD

•2 T3ra cn 2O tL.

O OO OCO t-

w"J5 -a£ CW 3ro "•£

8 ' $ 'oin" «>

«

omm

CM

v»

u u 2 -oCD cC 30) LLO

ofNO5

OminT^1

CM

<»

en

COU

J3

—8

TJ

0)

COtn

J2f*ioo

4A

cuenCO*-•CDC!,_

OJ_,cCD

CD

is

T3CCO

83o0)*—

"CO'ocCOc

i*Z

"ocCD

o•e

J?-QCO

toLU(O

(UoCD </>

. —2 3

I *E u

2* t

(0

LU<0(0<_J

t-o

FU

ND

B

ALA

NC

ES

OZ

COLU1-™

sI]

V)

'S

'SCO

LJ

CD5CO>»COQ.•oct0)c

(/)CDJ2CO>.toa.

16

labilitie

s

_i15o

atan

ce

CD•ocLL

ES A

ND

FU

ND

BA

LA

NC

E

—

LIA

BIL

Il

_i

£OH

for

go

vern

me

nta

l act

iviti

es

TDCD•coO.CJ

"c

oe<c

; use

d in

gove

rnm

enta

l ac

ti

iff

t/>CO

'a.roU

U)T3C

0).cc

T30)•coa.CD

"ocoCO

CD"ô

^CD

*^

: govern

menta

l activitie

s

o

CO

oZ

,_S. in(0 Ort 0O M

3cED |45 i cO o £

oUJ tn0

\CD

Q nZ .S •n~1 *J r-

u- J5 |z g u.

o <N.Z <-UJ < co

— ^ Q t/) QJ

UJ ^ Q Z 25 *" 5 ^ m U)

< n « !j ° ™ "°o! 3 w < Q "SiLL uj" D Z O jS ""O z t- UJ uj S. = Q 5 Oi ^g lSO n °- ^ °Z

£ a - O >b °" o> M,U UJ =i

3 F 155 H £ -aUJ CC | §> O oj ifuj u. eiu.OI-zUJEUJ

O h- CM CD*— CO CO COO S- t — 1^-co" r*" co"

COCM

(A

• h- 1 'oCMCO"

t»

• r^ ' cot- COO T-

01 CM"

(A

o m • or- CN COO <O CO

co" r-"CD

"' CO CN CO

CO CO COCM h- t-_

to" *-"1~

w

intoCM

in"enCM

OCM

00*

m00*7.^~to

in

o"t--

00

in"in^

o o - r - o > o - < r * - r - - < - oO C N i O C O ^ C n c O O J C O C DO O ' > — O c O O J O C O O c O ^ "

o t o c M c o m c o ^ c D c D i n•<- T- CO CD *-

CM

1 ' m ' o • r^ ' o i^-m o o r^ m

co" CM"CM

' O ' ' O ' CM 1^- ' COCM O <D Ol f**T-_ O T- O i-CD" CM" cf CD"

CM CO

o • CM OT • ' •<- ' co coO CO (O tO CO COco co m ui o r*o" m" T-~ o" vn"

1 ' rj- O O ^T i- ' CO OCN o •* 01 co Is- oCM CO ^ O O Is* 01CD" CM" m" co" co •<*•" co"

CO'~

CO

^

(OCO

toKCM"CO

K

tnin

to

00inen•"

at

CMo

00*(O^

ScT(s.CO

mto•~ f

en"inr

CM

CM"h»CO

CO"—

CM_TJ-*

CM

|

co"

~~"

f~ COco mCO O)

O CM

*— * —

TT 'CMCD

co"CN

CO 'COO1

COCM

o"CO

TJ- COco mCO CJ)

•<r" CN"" "

00or-TCMIT

.CM(OCOCM

(O00o_(«».

r*.COCM

o"

5_T-to

o *-<o û> inT-" CO"to h-

I/) COO T-

•" CM*

^ O^ r*-t\ .CO ^

- en^ too •*to" in

*~

h- en(O COCO T-_

r in

.|s.O

in"CO^*

V*

COT-

to"

tA

CO*•CO

4ft

CO

«•*CM

M-

tom0000en

^jc(DE

1

»*-,"o•cCDa.

"coO)

"c

cro(D

CO

3"ocO)c

croa.Q

UaCO

.CH

COtooCJ•DC

EV

EN

UE

Sourt

fe

es,

fin

es

z

(£ 0

iterg

ove

rnm

en

tal

c

0)3S wP in

itere

stlis

cella

neous

rev

OT

AL R

EV

EN

UI

S S H

W "3UJ — c

« 2 E^ ro a) <Dt i= .S w

Ui < Q Q

Ulc<uQ.XID

ffic

e s

upplie

s an

rofe

ssio

na

l fe

es

O Q.

ted b

en

efit

s

.2

ten

an

ces

and

ree

pa

irs

and

main

ers

onnel se

rvic

e

CC Q_

tuCO

X

"c

Oft)

om

est

ic

Vio

lenci

ele

phone

Q K

TU

RE

S

lisce

llaneous

OT

AL E

XP

EN

DI

2 h-

F DIT

UR

ES

o 5_ UJ> o-o x% UJ

UJ CC

XC

ES

S (

DE

FIC

IE

VE

NU

ES

OV

E

Ul £

U)Ui(/)

tf)UJ

y oi zO 0W c = i -o - ° | «^ co « ± m

TH

ER

FIN

AN

CII

pera

ting

tra

nsf

er

pera

ting tr

an

sfe

rO

TA

L O

TH

ER

FS

OU

RC

ES

(U

SI

0 O O H

F R

EV

EN

UE

OV

ER

FH

ER

US

ES

O to OPSSm<UJ 0 W

XC

ES

S (

DE

FIC

IA

ND

OT

HE

R S

(E

XP

EN

DIT

UR

E

UJ

01

POu.UJQ

UN

D B

ALA

NC

E

u.

O)_c

cUJ

pou.UJQ

UN

D B

ALA

NC

E

u.

EXHIBIT ECITY COURT OF PLAQUEMINE

PLAQUEMINE, LOUISIANARECONCILIATION OF THE STATEMENT OF REVENUES

EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDSTO THE STATEMENT OF ACTIVITIES


Amounts reported for governmental activities aredifferent because:

Net Change in fund balances -total governmental funds (page 10) $ 61,530

Governmental funds report capital outlay as expenditures. However, in thestatement of activities, the cost of those assets is allocated over their estimateduseful lives and reported as depreciation expense. This is the amount by whichcapital outlays exceeded depreciation in the current period. (1,790)

Change in net assets of governmental activities (page 8) $ 59,740


11

EXHIBIT F

CITY COURT OF PLAQUEMINEPLAQUEMINE, LOUISIANA

STATEMENT OF FIDUCIARY RESPONSIBILITIESAGENCY FUNDS

DECEMBER 31, 2006

Totals2006

ASSETSCash $ 62,409Accounts receivable 1.190

TOTAL ASSETS $ 63,599

LIABILITIES AND FUND BALANCESOther payables _$ 63,599

TOTAL LIABILITIES AND FUNDBALANCES $ 63,599


12


NOTES TO FINANCIAL STATEMENTSDECEMBER 31,2006

NOTE A: SIGNIFICANT ACCOUNTING POLICIES

The City Court of Plaquemine was created under the provisions of Louisiana Revised Statute13:2488.61. The City Court judge and marshal are elected by the voters of the City ofPlaquemine and serve a term of six years as provided by Louisiana Revised Statutes 13:1872and 13:1879 respectively.

The financial statements of the City Court of Plaquemine have been prepared in conformitywith generally accepted accounting principles (GAAP) as applied to governmental units. TheGovernmental Accounting Standards Board (GASB) is the accepted standards setting body forestablishing governmental accounting and financial reporting principles.

The following is a summary of certain significant accounting policies and practices.

Financial Reporting Entity

The City Court judge and marshal are independently elected officials. However, the Court isfiscally dependent of the City of Plaquemine for office space, courtrooms, and related utilitycosts, as well as partial funding of salary costs. Because the Court is fiscally dependent onthe City, the City Court was determined to be a component unit of the City of Plaquemine, thefinancial reporting entity.

The financial statements present information only on the funds maintained by the Court and donot present information on the City of Plaquemine, the general government services providedby that governmental unit, or the other governmental units that comprise the financial reportingentity.

Fund Accounting

The accounts of the City Court of Plaquemine are organized on the basis of funds and accountgroups, each of which is considered a separate accounting entity. The operations of each fundare accounted for with a separate set of self-balancing accounts that comprise its assets,liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. Governmentresources are allocated to and accounted for in individual funds based upon the purposes forwhich they are to be spent and the means by which spending activities are controlled.

The various funds are grouped in the financial statements in this report into three generic fundtypes as follows:

A. Governmental Funds1. General Fund

The General Fund is the general operating fund of the City. It is used to account for allfinancial resources except those required to be accounted for in another fund.

13

CITY COURT OF PLAQUEMINENOTES TO FINANCIAL STATEMENTS

NOTE A: SIGNIFICANT ACCOUNTING POLICIES, continued

2. Special Revenue Funds

Special Revenue Funds are used to account for the proceeds of specific revenuesources (other than special assessments, or major capital projects) that are legallyrestricted to expenditures for specific purposes.

B. Fiduciary Funds

Fiduciary funds are used to account for assets held on behalf of outside parties,including other governments, or on behalf of other funds within the municipality.Fiduciary funds include:

Agency FundsAgency Funds account for assets that the municipality holds on behalf of others as theiragent. Agency funds are custodial in nature (assets equal liabilities) and do not involvemeasurement of results of operations.

Government-Wide and Fund Financial Statements

The government-wide financial statements (i.e. the statement of net assets and the statement ofchanges in net assets) report information on all of the nonfiduciary activities of the City Court ofPtaquemine. For the most part, the effect of the interfund acitivity has been removed from thesestatements. Governmental activities, which normally are supported by taxes andintergovernmental revenues, are reported separately from business-type activities, which rely toa significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a givenfunction or segment are offset by program revenues. Direct expenses are those that are clearlyidentifiable with a specific function or segment. Program revenues include 1) charges tocustomers or applicants who purchase, use, or directly benefit from goods, services, orprivileges provided by a given function or segment and 2) grants and contributions that arerestricted to meeting the operational or capital requirements of a particular function or segment.Taxes and other items not properly included among program revenues are reported instead asgeneral revenues.

Separate financial statements are provided for governmental funds, proprietary funds, andfiduciary funds, even though the latter are excluded from the government-wide financialstatements. Major individual governmental funds and major individual enterprise funds arereported as separate columns in the fund financial statements.

14



Measurement Focus, Basis of Accounting, and Financial Statement Presentation

On January 1, 2003, the Court adopted the provisions of Governmental Accounting StandardsBoard Statement No. 34 (Statement 34) "Basic Financial Statements - and Management'sDiscussion and Analysis - for State and Local Governments." Statement 34 establishedstandards for external reporting for all state and local governmental entities which includes astatement of net assets, a statement of activities and changes in net assets and a statement ofcash flows. It requires the classification of net assets into three components - invested in capitalassets, net of related debt; restricted; and unrestricted.

The government-wide financial statements are reported using the economic resourcesmeasurement focus and the accrual basis of accounting, as are the proprietary fund andfiduciary fund financial statements. Revenues are recorded when earned and expenses arerecorded when a liability is incurred, regardless of the timing of related cash flows. Propertytaxes are recognized as revenues in the year for which they are levied. Grants and similaritems are recognized as revenue as soon as eligibility requirements imposed by the providerhave been met.

Governmental fund financial statements are reported using the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Revenues are recognized assoon as they are both measurable and available. Revenues are considered to be availablewhen they are collectible within the current period or soon enough thereafter to pay liabilities ofthe current period. For this purpose, the government considers revenues to be available if theyare collected within 60 days of the end of the current fiscal period. Expenditures generally arerecorded when a liability is incurred, as under accrual accounting. However, debt serviceexpenditures, as well as expenditures related to compensated absences and claim andjudgments, are recorded only when payment is due.

Property taxes, franchise taxes, licenses, and interest associated with the current fiscal periodare all considered to be susceptible to accrual and so have been recognized as revenues of thecurrent fiscal period. Only the portion of special assessments receivable due within the currentfiscal period is considered to be susceptible to accrual as revenue of the current period. Altother revenue items are considered to be measurable and available only when the governmentreceives cash.

City Court of Plaquemine, Louisiana reports the following governmental funds:

The General Fund is the government's primary operating fund. It accounts for all financialresources of the general government, except those required to be accounted for in anotherfund.

The Marshal's Fund is used to account for the activities of the Marshal's office financed byrevenue from court costs designated for that purpose.

15



The Public Defender Fund was created in 1988 to account for the activities of the PublicDefender financed by revenue from court costs designated for that purpose, as provided by R.S.13:2488.61(0).

The Probation Fund is used to account for probation fees collected by the City Court.

The City Prosecutor Fund is used to account for activities of the City Prosecutor's officefinanced by revenue from court costs designated for that purpose.

The Fines, Fees, and Costs Fund is used to account for fines and costs collected for andpayable to the City of Plaquemine, Court Expense General Fund, various state agencies,Marshal's Fund, Subpoena Fund, City Prosecutor Fund, and Public Defender Fund.

The Civil Fund is used to account for advance costs collected from plaintiffs filing civil suits.These costs are payable to the City Court of Plaquemine's Judge and Marshal and to theJudges' Supplemental Compensation Fund, as a costs are assessed. The difference betweenthe costs advanced by the plaintiffs and the costs assessed against the advance is classified asreceivable from or payable to the plaintiff.

The Garnishment Fund is used to account for collection and distribution of garnishments by theCity Marshal. Garnishments are collected from garnishees by the Marshal on behalf ofpetitioners to be paid to petitioners less a fee paid to the Marshal.

Basis of Accounting

The accounting and financial reporting treatment applied to a fund is determined by itsmeasurement focus. Governmental fund types use the flow of current financial resourcesmeasurement focus and modified accrual basis of accounting. Under the modified accrual basisof accounting, revenues are recognized when measurable and available. "Measurable"meaning the amount of the transaction can be determined and "available" meaning collectiblewithin the current period or soon enough thereafter to pay liabilities of the current period. TheCity considers all revenue available if collected within 60 days after year-end. Expenditures arerecorded when the related fund liability is incurred, except for unmatured interest on generallong-term debt which is recognized when obligations are expected to be liquidated withexpendable available financial resources. All governmental funds are accounted for using acurrent financial resources measurement focus. With this measurement focus, only currentassets and current liabilities are generally included on the balance sheet. Operating statementsof these funds present increases and decreases in net current assets. The modified accrualfunds use the following practices in recording revenues and expenditures:

A. RevenuesSubstantially all revenues are recorded when received. Certain receipts, as advanceddeposits on fines to be finalized on the next court session, are recorded as advancedeposits on fines and are not allocated to individual funds until formalized by court action.

16



B. ExpendituresExpenditures are generally recognized under the modified accrual basis of accounting whenthe related fund liability is incurred.

C. Other Financing Sources fUses)Transfers between funds, which are not expected to be repaid (and any other financingsource/use) are accounted for as other financing sources (uses). Other financing sources(uses) are recorded when the City Judge determines a transfer will not be repaid.

Basis of PresentationThe accompanying financial statements of the City Court of Plaquemine have been prepared inconformity with generally accepted accounting principles (GAAP) as applied to governmentalunits. The Governmental Accounting Standards Board (GASB) is the accepted standard-settingbody for establishing governmental accounting and financial reporting principles.

Assets, Liabilities, and Net Assets or Equity

A. Cash and Cash EquivalentsCash includes amounts in both interest bearing and non interest bearing demand deposits.Under state law, the City Court may deposit funds in demand deposits, interest bearingdemand deposits, money market accounts, or time deposits with state banks organizedunder Louisiana law and national banks having their principle office in Louisiana. Thesedeposits are stated at cost which approximates market value.

B. Receivables and PavablesActivity between funds that are representative of lending/borrowing arrangementsoutstanding at the end of the fiscal year are referred to as either "due to/due from" (i.e., thecurrent portion of interfund loans) or "advances to/from other funds" (i.e., the non-currentportion of interfund loans). All other outstanding balances between funds are reported as"due to/from other funds."

Advances between funds, as reported in the fund financial statements, are offset by a fundbalance reserve account in applicable governmental funds to indicate that they are notavailable for appropriation and are not expendable available financial resources.

C. Capital AssetsCapital assets, which include property, plant and equipment, are reported in the applicablegovernmental or business-type activities columns in the government-wide financialstatements. Capital assets are defined by the government as assets with an initial,individual cost of more than $1,000 (amount not rounded) and estimated useful lives inexcess of 1 year. Such assets are recorded at historical cost or estimated historical cost ifpurchased or constructed. Donated capital assets are recorded at estimated fair marketvalue at the date of donation.

17



The costs of normal maintenance and repairs that do not add to the value of the asset ormaterially extend assets lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects areconstructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

Property, plant and equipment for the primary government, as well as the component unitsand enterprise funds, is depreciated using the straight line method using the following usefullives:

Asset GovernmentalClass Funds

Buildings 40 YearsFurniture and Fixtures 5-10 YearsVehicles 5 Years

D. Interest Cost

Interest costs are not capitalized.

E. Fund Equity

ReservesReserves represent those portions of fund equity not appropriable for expenditure or legallysegregated for a specific future use.

Designated Fund BalanceDesignated fund balances represent tentative plans for future use of financial resources.

Budget and Budgetary Accounting

The proposed budget for the year ended December 31, 2006 was prepared and is available atthe City Court's office for public inspection. The budget is legally adopted and amended, asnecessary, by the City Court Judge. All appropriations lapse at year-end.

in preparing its budgets, the City Court does not include on-behalf payments made on its behalfby other governmental entities for salaries, benefits, and expenses. On-behalf payments arediscussed in Note K.

18


NOTE B - COURT OPERATIONS

All fines collected by the court are required to be remitted :o the City of Plaquemine. Court costs(both criminal & civil) assessed by the Judge in accordance with applicable schedules are usedto pay the operational expenses of the court and other excenditures as may be approved by theJudge. The salaries of the City Marshal, City Court Clerk. City Court Prosecutor, and other CityCourt employees are to be paid by the City of Plaquemine. The Marshal receives supplementarypay from the state of Louisiana. The Judge's salary is paid by State Judiciary Department, Cityof Plaquemine, and the Iberviile Parish Council. As required by Louisiana Revised Statutes, theCity of Plaquemine is responsible for funding the operations of the City Court. The City pays allsalaries and some expenses of the Court. The City Court reimburses the City for some of thesalaries paid by the City on behalf of the Court and pays some of its own expenses if funds areavailable.

In addition to a salary, the Judge is entitled to receive :he same fees as are payable to theJustices of the Peace in all civil cases where the amcunt involved does not exceed $100,exclusive of interest, and the same fees as are payable tc the Clerk of District Court in all othercivil cases. The Judge shall receive no fees in criminal matters. These fees are collected by andpaid out of the Civil Fund, an agency fund.

R.S. 13:1899 provides that the City Judge in all criminal cases may assess a sum not to exceedten dollars as additional costs of court, the proceeds frorr which shall be deposited in a specialaccount, subject to audit, and used to defray operational expenses of the office of the Marshal ofthe Court, all as may be useful and necessary for the proper conduct of the Marshal's office, andall as may be approved by said Marshal.

R.S. 13:2488.61 C. was amended in July, 1988 to include a public defender's salary that shall befixed by the Judge and paid out of court costs assessed for the public defender.

R.S. 13:2488.62 C. (4) provides that the City Court Judge may assess court costs against everydefendant who is convicted after trial or after he pleads guilty to a traffic violation ormisdemeanor to defray the expenses of the City Prosecutor. Such court costs shall not exceedseventeen dollars and fifty cents per violation or misdemeanor.

In addition to paying the salaries noted above, the City cf Plaquemine also provides services,insurance, and facilities to the City Court at no charge to the Court.

19


NOTE C - CHANGES IN CAPITAL ASSETS

The following is a summary of capital assets as of December 31, 2006:

Furniture and fixtures

Furniture and fixtures

Balance

12/31/2005

$ 139,329

$ 139,329

AccumulatedDepreciation

Balance12/31/2005

$ 136,739

$ 136,739

BalanceAdditions Deletions 12/31/2006

$ - $ - S 139,329

$ $ $ 139,329


BalanceAdditions Deletions 12/31/2006

$ 1,790 $ - $ 138,529

$ 1,790 $ - $ 138,529

Capital AssetsNet of


$ 800

$ 800

NOTE D - INTERFUND RECEIVABLE, PAYABLES

InterfundReceivables

GENERAL FUND:Court Expense Fund

SPECIAL REVENUE FUND:Marshal's FundPublic Defender FundProbation Fund

9,595

1,3201,100

$ 12,015

InterfundPayables

1,920

37500

9,558

12,015

20


NOTE E - DEPOSITS AND CASH EQUIVALENTS

At year end, the City Court of Plaquemine's carrying amount of deposits was $177,625 and thebank balance was $212,791. Of the bank balance, $149,033 was covered by federal depositoryinsurance and the remaining by collateral held by the City Court's agent in the City Court'sname (GASB Category 1). At year end the total collateral pledged was $996,000.

Cash Equivalents (near cash investments) are categorized into these three categories of creditrisk:

1. Insured or registered, or securities held by government or its agent in City Court's name.2. Uninsured and unregistered, with securities held by the counter-party, or by its trust

department or agent in City Court's name.3. Uninsured and unregistered, with securities held by the counter-party, or by its trust

department or agent but not in City Court's name.

These deposits are stated at cost, which approximates market. Under state law, these deposits(or the resulting bank balances) must be secured by federal deposit insurance or the pledge ofsecurities owned by the fiscal agent bank. The fair value of the pledged securities plus thefederal deposit insurance must at all times equal the amount on deposit with the fiscal agentbank. These securities are held in the name of the pledging bank in a custodial bank that ismutually acceptable to both parties.

Even though the pledged securities are considered collateralized (Category 1) under theprovisions of GASB Statement 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 City Court that the fiscal agent has failed to pay deposited funds upondemand.

NOTE F - RELATED PARTY TRANSACTIONS

Salaries and benefits of the City Marshal, City Court Clerk, City Prosecutor, and other City Courtemployees are paid by the City of Plaquemine. The City also pays expenses of the City Courtas required by law. Retirement systems contributions and other benefits for eligible employeesare paid by the City of Plaquemine. The Judge's salary is paid by the State JudiciaryDepartment, the City of Plaquemine, and the Iberville Parish Council. The Probation Officer'sand a portion of the Public Defender's salaries and/or benefits are paid by the City ofPlaquemine. The City is reimbursed out of the various funds of the Court for a portion of thesalaries paid.

The City of Plaquemine insures the fixed assets of the City Court against any loss or damage.in addition the City provides facilities, liability insurance, audit and other services to the court atno cost to the court.

21


NOTE G - RISK MANAGEMENT

The City Court is exposed to various risks of loss related to torts, theft of, damage to anddestruction of assets, errors and omissions, injuries to employees and natural disasters. TheCity Court is covered by insurance provided by the City of Plaquemine at levels whichmanagement believes is adequate to protect the City Court. Settled claims resulting from theserisks have no exceeded the commercial insurance coverage in any of the past three fiscalyears.

NOTE H - INTERGOVERNMENTAL REVENUE

Intergovernmental revenue for the years ended December 31, 2006 consisted of the following:

General Fund 2006

General support:Iberville Parish Council $ 20,500State of Louisiana 138

On-behalf payments of salaries and benefits:Iberville Parish Council through City of Plaquemine 18,000City of Plaquemine 114,600

Total General Fund S 153,238

Special Revenue Funds

Marshal's Fund 2006

General support:Ibervilie Parish Council $ 14,000City of Plaquemine 24,400State grant

On-behalf payments of salaries and benefits:Iberville Parish Council through City of Plaquemine 9,600City of Plaquemine 15,725State of Louisiana 3,600

Total Marshal's Fund $ 67,325


NOTE H - INTERGOVERNMENTAL REVENUE, continued

Public Defender Fund 2006

On-behalf payments of salaries and benefits:City of Plaquemine _$ 8.207

Total Public Defender Fund $ 8,207

Probation Fund 2006

General support:City of Plaquemine $ 10,000

On-behalf payments of salaries and benefits:City of Plaquemine 30,162

Grant-Subgrant from Louisiana Commissionon Law Enforcement and Administration ofCriminal Justice - matching fund grant 18,855

Total Probation Fund $ 59,017

Total All Funds $ 287,787

NOTE I - RETIREMENT COMMITMENTS

Louisiana State Employee's Retirement System (LASERS)

Plan Description

The City Court's Judge participates in the LASERS, a cost sharing multiple employer definedbenefit pension plan administered by a separate Board of Trustees. The Judge receives feesfrom the City Court Civil Fund on which retirement contributions are computed. LASERSprovides retirement, disability, and survivor benefits to participating, eligible employees.Benefits are established and amended by state statute. LASERS issues a publicly availablefinancial report that includes financial statements and required supplementary information. Thereport may be obtained by writing to Louisiana State Employees' Retirement System, PostOffice Box 44213, Baton Rouge, Louisiana, 70804-4213, or by calling (225)922-0600.

23


NOTE I - RETIREMENT COMMITMENTS, continued

Funding Policy

The City Court Judge is required by State statute to contribute 11% of his annual covered salaryand the Court is required to contribute at an actuarially determined rate. The current employerrate is 19.10% of annual covered payroll. The contribution requirements of plan members andthe employer are established by, and may be amended by, state law. As required by state law,the employer contributions are determined by actuarial valuation and are subject to changeeach year based on the results of the valuation for the prior fiscal year. The Court'scontributions to LASERS for the years ended December 31, 2006, 2005, 2004, 2003, 2002,2001, 2000, 1999 and 1998 were $12,050, $11,066, 511,954, $14,793, $11,257, $8,768,$7,864, $7,322, and $7,126 respectively, and were equal to the required contributions for eachyear.

Municipal Employees Retirement System of Louisiana (MERS)

Plan Description

The City Marshal and other eligible court employees participate in the MERS, a cost sharing,multiple empioyer defined benefit pension plan administered by a separate Board of Trustees.The Marshal receives compensation from the City Court Civil Fund on which retirementcontributions are based. MERS provides retirement, disability, and survivor benefits toparticipating, eligible employees. Benefits are established and amended by state statute.MERS issues a publicly available financial report that includes financial statements and requiredsupplementary information. The report may be obtained by writing to Municipal EmployeesRetirement System of Louisiana, 7937 Office Park Boulevard, Baton Rouge, Louisiana, 70809or by calling (225)925-4810.

Funding Poiicv

Plan members are required by state statute to contribute 15% of their annual covered salaryand employers are required to contribute at an actuarially determined rate. The currentemployer rate is 16.125% of annual covered payroll. The contribution requirements of planmembers and employers are established by, and may be amended by, state law. As requiredby state law, the employer contributions are determined by actuarial valuation and are subject tochange each year based on the results of the valuation for the prior year. The Court'scontributions to MERS for the years ended December 31. 2006, 2005, 2004, 2003, 2002, 2001,2000, 1999 and 1998 were 524,251, $22,355, $19,447, $14,573, $10,725, $7,025, $8,083,$7,336, and $6,799 respectively, and were equal to the required contributions for each year.

The retirement contributions for eligible court employees and the Marshal's regular andsupplemental salary are paid by the City of Plaquemine, Iberville Parish and the State ofLouisiana.

24


NOTE J - CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS

The following is a summary of changes in assets and liabilities of all agency funds for the yearsending December 31, 2006:

Balance Balance1/1/2006 Additions Deductions 12/31/2006

Fines, Fees, and Costs FundAssets

Liabilities

Civil FundAssets

S 626 $ 125,166 $ (125,583) $

S 626 $ 125,166 $ (125,583) $

S 73,406 $ 86,793 $ (115,425) $

209

209

44,774

Liabilities S 73,406 S 86,793 $ (115.425) $ 44.774

Garnishment FundAssets

Liabilities

S

S

16,332

16,332

S 285,181 5

S 285,181 $

; (282,897) $

i (282,897) $

18,616

18,616

NOTE K - ON-BEHALF PAYMENTS FOR FRINGE BENEFITS AND SALARIES

In accordance with GASB Statement 24, on-behalf payments made by the City of Plaquemine,the Iberville Parish Council, and the State of Louisiana are recognized as revenues andexpenditures in these financial statements. The on-behalf payments are shown asintergovernmental revenue in these financial statements. The details of the amount recognizedas revenue are disclosed in Note H. A summary for the year ending December 31, 2006 is asfollows:

2006General Fund S 132,600

Marshal's Fund 28,925

Public Defender Fund 8,207

Probation Fund 30,162

Total $ 199,894

Amounts equal to the revenue recognized have been included as expenditures in the variousfunds in the personal services and related benefits category.

25

REQUIRED SUPPLEMENTARY INFORMATION

26

CDKmxXUJ

D

O

oI-UJCDQ

UJOZ

03OZ

toooCM

^ -9 ^s z — LUuj ^ co £"3 to UJ Q S0 5 ° § o

*S-1?SU. UJ O < QO z Q o: "J

CN OJ CNCD t- COh- co

C O O O C O O i r O C N C N

CN CM O) O) CM CN CN

TT COIDCO CD

toU)CM"(O

CO CO CNCO CO COCN •— I-.

• r coCD mCO CJ3

Ol00

<o00

__ 0)« O).£ -o" -S

o o oo o oo m com" T-"m

o o o o o o o oo o o o o o o o ooOl

o o>O COOl

enooCM

,5 a)™ 5O m

o o oo o oo m CD

o o o o o o o oo o o o o o o o

oo

o o>0 oo01 T-

o>00CM

s "Ji fUJ g

x OUJ U-

LUD

UJo;U-oKzUJ£UJ

<tf)

wUJDzUJ

UJ

o

ra"c(U ui

co £ 3LUDz

TU

RE

Ssu

bscr

ip

e

e n

- (13 *-o = wUJ O) CD OJ

CD CO Q)>LUK £ S = E

XP

EN

Due

s a

Offi

ce s

upplie

sP

rofe

ssio

na

l fe

d m

ain

ten

an

cese

rvic

es a

nd r

elat

ed b

en<

(0LU

tQzUJELXUJ

tlay

ous

Re

pa

irs

anP

erso

nnel

Tel

epho

neC

apita

l O

ut

Mis

cella

ne

OF

RE

VE

NU

ES

>.ozUJoLLUJ£<0wLUOXLU

DIT

UR

ES

ZLUQ.XUJ

£UJozD,

ccLU>O

UR

CE

S (

US

ES

)

OCOO

INA

NC

I

u.a:LUxh-O

^c£0

tra

nsf

e

OJc

2CDQ.O

"3ow

^(/)cOJ

O)£"encDQ.O

CDZOz<zLU

KLUX1-o<o

COLU(OD

COLUOo:DOCO

IF R

EV

EN

UE

S

u>ozUJu.UJQCOCOUJoXLU

KLU>oCOLUKDOCO01LUXt-ooz<

TU

RE

S

QZLU0.XLU F

UN

D B

ALA

NC

ES

- B

EG

INN

ING

FU

ND

BA

LAN

CE

S -

EN

DIN

G

D

O

o*~J—^ (0O oQ o3 CM

m T_-1 CO

UJ „

! 1< (D UJCQ O O« 0 UJQ « o

LU f? «Z -< iv5 Z — w

|l§iiQ. -1 I CO QU. Qj U J QO Z Q < LJJ^" S Z m 9^" UJ ^ t£ m

R ^ (/)"** fV

^ § S E 2c 5 i

Z |-

£ gj< OQ U-

<riUJ

Z

ST

AT

EM

EN

T O

F R

EV

E

0)uc

CO

_

ro3"o

+rf- 0)co mC T3I =1m

1 X~ O)

C 3T CD

o in" o 'T- t - CM

10 C-rsf- —

»

Q m o 'r- CM COO CO COco" r-"

to

w

O O O 'o o oo o mco" o"

»

O O O '0 O Oo o mco" o"

Is-

RE

VE

NU

ES

Cou

rt f

ee

, fin

es

and

cos

tsIn

terg

ove

rnm

en

tat

Mis

cella

neou

sIn

tere

st

inCO^CM"••••'

inh*o"

oomco"l*-

oo

co"f^

coUJDZUJ

UJf£

TO

TA

L

O CO T- O T- CM COO tD CO O CO *- COco to o m o_ r*-_

o" o>" in m""^ S *~"

O CM OJ ' T- CO 00o co to co co coco co m m 01 h-o" m *— o m"

O O O O O O 'o o o o o oo o to o o oo to T- o T- to

0 O O O O O 'o o o o o oo o to o o oO~ ID" <-" O" -" IDT- r-

EX

PE

ND

ITU

RE

SA

uto

an

d tr

ave

lD

ues

and

su

bsc

rip

tion

sO

ffice

sup

plie

s and

exp

ense

Pro

fess

ional

fees

Pe

rso

nn

el

serv

ice

s an

d r

ela

ted

benefit

sT

ele

phone

Mis

cella

ne

ou

s

00mCO""""

oomo>•*"o>

ooto•*fO)

ootor

01

COUJcc1-Q

LU

TO

TA

L E

XP

I

eo co"TT T—

v r^-co" "~""

co" r^t COCM CM

•*" o"CM CO"— *

_„ iO Oa oT-_ O

T-T ,_CJ CO

0 O0 O

T— T—CM CO

(O — .

EX

CE

SS

(D

EF

ICIE

NC

Y)

OF

RE

VE

NU

EO

VE

R (

UN

DE

R)

EX

PE

ND

ITU

RE

S

OT

HE

R F

INA

NC

ING

SO

UR

CE

S (

US

ES

Ope

ratin

g t

ran

sfe

rs in

co"

h".""

f^00CMo"to

Ooo_

CO

oo.-"CO

TO

TA

L O

TH

ER

FIN

AN

CIN

GS

OU

RC

ES

(U

SE

S)

to •in00.

co"— -

TT o>TJ to0 Ti-to" in

O O)o too> rof in"

*"

o o>o toO» TT_of m"

^~

EX

CE

SS

(D

EF

IEN

CY

) O

F R

EV

EN

UE

SA

ND

OT

HE

R S

OU

RE

S O

VE

RE

XP

EN

DIT

UR

ES

FU

ND

BA

LAN

CE

S -

BE

GIN

NIN

G

toineo_co"•—

«

CO

m_

CM

W>

attoCO

in"CM

»

attoCO

in"CM

FU

ND

BA

LAN

CE

S -

EN

DIN

G

ooCN

mixLU

u

IUoQ=>CD

111O

CO o

Q CN

UJ £ S

= < 7 C

E Z - WUJ< C O Q £ g

g < 2 g z S

CL -J x z Q

° lgg§£ S 5 CD z•5 w . O LUQ 3 to CC CC

P ^ ¥ LU

oCOCO

CO(N00

COCOo

<0OOo

o eg r-o CD eno T- oCM" o" ca"CN CO

oI--."

o

Tf

u<

oooo o oo o oo o o

O CD

ooo

o o oo o oO CD OCN v-" to"CN CO

5 I SLUa.XLU

ZLii

LLOh-ZUJSUJ

<co

cco

COUJ3zLJJ

uiQC

toLU

5zLUCLXLU

0)

-

LUI O£ CL)

Z > CDO =

UJ O) OJ

LU S «a: = 5

COLUcc

Z 0)m

Q.xLU

a ± oj o =r s•Q^ tU (fl < ^2 O

& c — "3 «^ o « O i c

Z

isSi LUO -^

[Jj LU

(0UJ

<Z

toUJ

zUJ

zoz

E <'1 "

"Z r= tlH CO

Q O Q.

_

o a) 5 "£2 £ Q.a) o ra .

Q. Q O

So?O UJx 5tu O

cc I _ j OLU « < OCX d) H- 3H Q-O OO O I- CO

£UJ

— CO>- LUo Q:y o ffi^ w SUJ (V ^QUJ pUJ w LUO Q 0.X Z X

ozzzoLUffl

COLUO

<DZ

azLU

COLU<J

3 5CQ

QZ

LU < UJ LL

mazDU.

NON MAJOR SPECIAL REVENUE FUNDS

City Prosecutor FundThis fund is used to account for activities of the City Prosecutor's office financed by revenuefrom court costs designated for that purpose.

Public Defender FundThis fund is used to account for probation fees collected by the City Court.

30

EXHIBIT J-1


NON MAJOR SPECIAL REVENUE FUNDSCOMBINING BALANCE SHEET

DECEMBER 31, 2006

ProsecutorFund

PublicDefender

FundTotals2006

ASSETSCashAccounts receivableInterfund receivables

TOTAL ASSETS

$

$

2,362 $157

-

2,519 $

2,269 $910

1,320

4,499 $

4,6311,0671,320

7,018

LIABILITIES AND FUND BALANCESInterfund payablesFund balances

TOTAL LIABILITIES AND FUND BALANCES

2,519500 $

3,999500

6,518

2,519 $ 4,499 $ 7,018

31

EXHIBIT J-2CITY COURT OF PLAQUEMINE

PLAQUEMINE, LOUISIANANON MAJOR SPECIAL REVENUE FUNDS

COMBINING STATEMENT OF REVENUES, EXPENDITURES, ANDCHANGES IN FUND BALANCE


REVENUESIntergovernmental revenues

TOTAL REVENUES

EXPENDITURESSalariesProfessional feesDuesTelephoneMiscellaneous

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OFREVENUES OVER EXPENDITURES

OTHER FINANCING SOURCES (USES)Operating transfers in

EXCESS (DEFICIENCY) OF REVENUESAND OTHER SOURCES OVEREXPENDITURES AND OTHER USES

FUND BALANCE, BEGINNING

FUND BALANCE, ENDING

ProsecutorFund

S

PublicDefender

Fund

$ 8,207

(1,619)

3,247

1,628

891

8,207

(22,900)

25,377

2,477

1,522

Totals2006

8,207

8,207

-495570554

1,619

22,607

8,500---

31,107

22,607

8,500

495570554

32,726

(24,519)

28,624

4,105

2,413

2,519 3,999 6,518

32

AGENCY FUNDS

AGENCY FUNDS

Fines, Fees, and Costs FundThe Fines, Fees, and Costs Fund is used to account for fines and costs collected for andpayable to the City of Plaquemine, Court Expense General Fund, various state agencies, andthe Marshal's Subpoena, City Prosecutor, and Public Defender Special Revenue Funds.

Civil FundThe Civil Fund is used to account for advance-costs collected from plaintiffs filing civil suits.These costs are payable to the City Court of Ptaquemine's Judge and Marshal and to the CityJudges' Supplemental Compensation fund, as costs are assessed. The difference between thecosts advanced by the plaintiffs and the costs assessed against the advance is classified asreceivable from or payable to the plaintiff.

Garnishment FundThe Garnishment Fund is used to account for collection and distribution of garnishments by theCity Marshal. Garnishments are collected from garnishees by the Marshal on behalf ofpetitioners to be paid to the petitioners less a fee paid to the Marshal.

34


AGENCY FUNDSCOMBINING BALANCE SHEET

DECEMBER 31, 2006

EXHIBIT K

Fines, Fees,& Costs

FundCivilFund

GarnishmentFund

Totals2006

ASSETSCashAccount receivable

TOTAL ASSETS

$

$

209 S

209 $

43,584 $

1,190

44,774 $

18,616 $

18,616 $

62,409

1,190

63,599

LIABILITIES AND FUND BALANCESOther payables

TOTAL LIABILITIES AND FUNDBALANCES

209 44,774 $

209 $ 44,774 $

18,616 $ 63,599

18,616 $ 63,599

35

SUPPLEMENTARY INFORMATION

36

BAXLEY AND ASSOCIATES. LLCP. O. Box 48258225 Beileview DrivePlaquemine, Louisiana 70764Phone (225) 687-6630 Fax (225) 687-0365

Hugh F. Baxley, PFS/CVA/CPAMargaret A. Pritchard, CPA

Staci H. Joffrion, CPA

SCHEDULE 1

The Honorable Judge Michael DistefanoCity Court of Plaquemine, Louisiana

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ONCOMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITINGSTANDARDS

We have audited the basic financial statements of the City Court of Plaquemine, a componentunit of City of Plaquemine, Louisiana, as of and for the two years ended December 31, 2006and have issued our report thereon March 22, 2007. We conducted our audit in accordancewith auditing standards generally accepted in the United States of America and the standardsapplicable to financial audits contained in Government Auditing Standards, issued by theComptroller General of the United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the City Court of Plaquemine's internalcontrol over financial reporting in order to determine our auditing procedures for the purpose ofexpressing our opinion on the financial statements and not to provide assurance on the internalcontrol over financial reporting. However, we noted certain matters involving the internal controlover financial reporting and its operation that we consider to be reportable conditions.Reportable conditions involve matters coming to our attention relating to significant deficienciesin the design or operation of the internal control over financial reporting that, in our judgment,could adversely affect City Court of Plaquemine's ability to record, process, summarize andreport financial data consistent with the assertions of management in the financial statements.Reportable conditions are described in the accompanying schedule of findings and questionedcosts as items 2006-1 and 2006-2.

A material weakness is a reportable condition in which the design or operation of one or more ofthe internal control components does not reduce to a relatively low level the risk thatmisstatements caused by error or fraud in amounts that would be material in relation to thefinancial statements being audited may occur and not be detected within a timely period byemployees in the normal course of their assigned functions. Our consideration of the internalcontrol over financial reporting would not necessarily disclose all matters in the internal controlthat might be reportable conditions and, accordingly, would not necessarily disclose allreportable conditions that are also considered to be material weaknesses. However, we believenone of the reportable conditions described above is a material weakness.

37

SCHEDULE 1(Continued)

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ONCOMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITINGSTANDARDS

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the City Court of Plaquemine's basicfinancial statements are free of material misstatement, we performed tests of its compliancewith certain provisions of laws, regulations, contracts, and grant agreements, noncompliancewith which could have a direct and material effect on the determination of financial statementamounts. However, providing an opinion on compliance with those provisions was not anobjective of our audit and, accordingly, we do not express such an opinion. The results of ourtests disclosed no instances of noncompliance or other matters that are required to be reportedunder Government Auditing Standards.

This report is intended solely for the information and use of the Legislative Auditors,management and others within the organization, City of Plaquemine, and federal awardingagencies and pass-through entities and is not intended to be and should not be used by anyoneother than tfêse specified parties. Under Louisiana Revised Statute 24:513, this report isdistributed/cy the Legislative Auditor as a public document.

38

SCHEDULE 2


SCHEDULE OF FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED DECEMBER 31, 2006

A. SUMMARY OF AUDITOR'S RESULTS

1. The auditor's report expresses an unqualified opinion on the financial statements ofthe City Court of Plaquemine.

2. Two reportable conditions relating to the audit of the financial statements are reportedin the Report on Internal Control over Financial Reporting and Compliance and OtherMatters Based on an Audit of Financial Statements Performed in Accordance WithGovernment Auditing Standards.

3. No instances of noncompliance material to the financial statements of the IbervilleCouncil on Aging were disclosed during the audit.

B. FINDINGS - FINANCIAL STATEMENTS AUDIT

2006-1

Condition:It was noted that several bank accounts were not included in the year-to-date generalledgers. Bank accounts were missing from the Marshal's fund, Court Expense fund, andthe Civil fund.

Criteria:All transactions should be recorded in the genera! ledger.

Effect:Failure to record transactions from all bank accounts causes the financial statements to bemisleading.

Recommendation:All receipts and disbursements should be recorded in the appropriate fund.

Management's ResponseManagement concurs with this comment.

39

SCHEDULE 2(continued)

B. FINDINGS - FINANCIAL STATEMENTS AUDIT (continued)

2006-2

Condition:Several mispostings were noted in the various funds i.e. transfers between funds,

Criteria:Transfers between funds should be recorded as revenues or expenses. They should bereconciled periodically.

Effect:Improper classifications cause the financial statements to be misleading, and the bankaccounts were not properly reconciled due to missing transfers.

Recommendation:The interim financial statements and general ledger should be reviewed periodically forproper classifications.

Management's ResponseManagement concurs with this comment.

40

SCHEDULE 3CITY COURT OF PLAQUEMINE

PLAQUEMINE, LOUISIANASCHEDULE OF FINDINGS AND QUESTIONED COSTS


BANK ACCOUNTS

2005-FINDING NO. 1

Condition:It was noted that several bank accounts were not included in the year-to-date general ledgers.Bank accounts were missing from the Marshal's fund, Court Expense fund, and the Civil fund.

Recommendation:All receipts and disbursements should be recorded in the appropriate fund.

Current Status:The above condition still exists at 12-31-06. This is a repeat finding.

MISPOSTINGS

2005 - FINDING NO. 2

Condition:Several mispostings were noted in the various funds i.e. transfers between funds.

Recommendation:The interim financial statements and general ledger should be reviewed periodically for properclassifications.

Current Status:The above condition still exists at 12-31-06. This is a repeat finding.

BUDGET

2005-FINDING NO. 3

Condition:In the General Fund, actual expenditures exceeded budgeted expenditures by more than 100percent.

Recommendation:Continuous efforts made by management should be made to monitor revenue and expendituresin relation to the budget. Amendments should be made as they become necessary.

Current Status:This finding has been corrected in 2006.

41

Documents

Plaquemine City Court - Louisianaapp1.lla.la.gov/PublicReports.nsf/1B2849EED54A91EB... · CITY COURT OF PLAQUEMINE ... Combining Balance Sheet J-1 - 31 b. Combining Statement