Twenty-Fourth Judicial District Court Funds · basic financial statements, co/vipl/ance, and internal controls of the twenty-fourth judicial district court for the parish of jefferson,

INDEPENDENT AUDITORS' REPORT ON BASIC FINANCIAL STATEMENTS, CO/VIPL/ANCE,

AND INTERNAL CONTROLS OF THE TWENTY-FOURTH JUDICIAL DISTRICT COURT

FOR THE PARISH OF JEFFERSON, LOUISIANA December 31, 2016

TWENTY-FOURTH JUDICIAL DISTRICT COURT

TABLE OF CONTENTS

December 31, 2016

PAGE

INDEPENDENT AUDITORS' REPORT 1-3

MANAGEMENT'S DISCUSSION AND ANALYSIS 4-8

BASIC FINANCIAL STATEMENTS

Covernment-wide Financial Statements:

Statement of Net Position 10

Statement of Activities II

Fund Financial Statements:

Governmental Fund Balance Sheet 13-14

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position 15

Statement of Revenues, Expenditures, and Changes in Fund Balances -Governmental Fund Types 16-19

Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities 20

Notes to Financial Statements 21-37

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Judicial Expense Fund 39-40

Schedule of Funding Progress for the Court's OPEB Plan 41

Schedule of Proportionate Share of the Net Pension Liability 42

Schedule of Employer's Pension Contributions 43


TABLE OF CONTENTS (Continued)

December 31, 2016

PAGE OTHER SUPPLEMENTAL INFORMATION

Nonmajor Governmental Funds

Nonmajor Special Revenue Funds 45

Combining Balance Sheet 46

Combining Statement of Revenues, Expenditures and

Changes in Fund Balances 47-48

Schedule of Expenditures of Federal Awards 49

Notes to the Schedule of Expenditures of Federal Awards 50

Schedule of Compensation, Benefits, and Other Payments to Agency Heads 51

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 52-53

SCHEDULE OF FINDINGS 55

SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS 56

S. DAVID KUSHNER, CPA' WILSON A. LaGRAIZE, JR., CPA/OFF' ERNEST G. GELPI, CPA, CGFM CRAIG M. FABACHER, CPA DOUGLAS W. FINEGAN, CPA, CVA 'A Professional Accounting Corporation 'Certified Forensic Accountant

mi^, L.L.C.

CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS

INDEPENDENT AUDITORS' REPORT

MARY ANNE GARCIA, CPA WILLIAM B. HAMILTON, CPA KATHARINE M. LASSITER, CPA RICHARD J. RUMNEY, CPA

Members American Institute of CPA's Society of Louisiana CPA's

To the Judges of the Twenty-Fourth Judicial District Court Gretna, Louisiana

We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Twenty-Fourth Judicial District Court (the Court), as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the Court's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions 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 Government Auditing Standards, 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 from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

SUITE 100 3330 WEST ESPLANADE AVENUE METAIRIE, LOUISIANA 70002

fPAMERICA V-»l / %1NTERNATI0NAL

. Crowe Hofwath International.

(504) 838-9991 • FAX (504) 833-7971 www.kl-cpa.com

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Court as of December 31, 2016, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analîs and required supplementary information on pages 4 through 8 and 39 through 43 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental 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 the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquires of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial 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.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Court's basic financial statements. The combining nonmajor fund financial statements and the schedule of compensation, benefits, and other payments to agency heads are presented for purposes of additional analîs and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analîs as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements, the amounts paid by the Court on the schedule of compensation, benefits, and other payments to agency heads, and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, the schedule of compensation, benefits, and other payments paid to agency heads, and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 28, 2017, on our consideration of the Court's internal control over financial reporting and on our tests of its compliance with certain 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 internal control over financial reporting and on compliance and the results of that testing, and not provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Court's internal control over financial reporting and compliance.

KUSHNER LAGRAIZE, L.L.C.

Metairie, Louisiana June 28, 2017

TWENTY-FOURTH JUDICIAL DISTRICT COURT Management's Discussion and Analysis

December 31, 2016

The Management's Discussion and Analîs (MD&A) of the Twenty-Fourth Judicial District Court's (the Court's) annual financial report provides important background information and management's analîs of the Court's financial performance during the fiscal year that ended on December 31, 2016. Please read this section in conjunction with the basic financial statements and the notes to the financial statements beginning on page 2! of this report.

The MD&A is an element of the Required Supplementary Information specified in the Governmental Accounting Standards Board's (GASB) Statement No. 34 - Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments issued in June 1999. Certain comparative information between the current year (2016) and the prior year (20! 5) is required to be presented in the MD&A.

FINANCIAL HIGHLIGHTS

The net position of the Court at the close of 2016 was $ 1,456,500 of which $ 136,345 is invested in capital assets and $37! ,232 is restricted for the operational costs for the Twenty-Fourth Judicial District Intensive Probation Drug Court, Indigent Transcript, DWI Court, Veterans Court, and the Domestic Support Services. The remainder is considered unrestricted and may be used for any lawful purpose.

Effective January I, 2013, the Court established a stabilization arrangement to plan for any emergency and/or disaster related costs.

The Court's total net position decreased by $492,287 in 2016 primarily due to an increase in the "Net Other Post-Employment Benefits" liability of $94,890 and an increase of $421,314 in the "Employer's Proportionate Share of the Net Pension Liability". However, if it were not for these liabilities, the Court's total net position would have increased by approximately $23,917.

The total cost of the Court's programs increased by $427,202. This increase is mainly due to the Court's post-employment benefits (OPEB), share of the net pension liability, an increase in salaries and corresponding benefits, as well as an increase in operational costs.

The Court's operating revenues increased by $79,743 primarily due to a $20 increase in the Clerk of Court Filing Fees which is distributed to the Judicial Expense Fund.

TWENTY-FOURTH JUDICIAL DISTRICT COURT Management's Discussion and Analysis - Continued

December 31, 2016

OVERVIEW OF THE FINANCIAL STATEMENTS

This financial report consists of the following basic parts: management's discussion and analysis (this section) the basic financial statements, the notes to the financial statements and supplementary information.

The basic financial statements contained in this report are presented using Governmental Accounting Standards Board (GASB) accounting principles. These financial statements provide overall information about the Court's financial activities on both a short-term and long-term basis. The statement of net position presents information about its assets (resources) and liabilities (the amounts obligated to its creditors). The statement of activities presents information about the current years' revenues and expenses. This statement can be used to measure operating improvements or deterioration. The statement also provides useful information for determining whether the Court's revenues were sufficient to allow the Court to recover all its costs. The notes to financial statements are also an integral part of this report.

FINANCIAL ANALYSIS OF THE COURT

The statement of net position and the statement of activities report information about the Court's activities. These two statements report the net position of the Court and changes in them. Increases or decreases in the Court's net position are one of a number of indicators of whether its overall financial health is improving or deteriorating. However, other non-financial factors that should also be considered include:

• Number of filings (Civil and Criminal)

• Number of Criminal Bonds issued

• Number of participants in Court programs

• Economic condition of the State and Parish


December 31, 2016

Net Position

A summary of the Court's statements of net position is presented in Table I below.

TABLE I

Condensed Statements of Net Position

as of December 31, 2016 and 2015

2016 2015 Change

Current assets $ 1,969,516 $ 2,231,584 $ (262,068)

Non-Current assets:

Capital assets - net 136,345 169,853 (33,508)

T otal Assets 2,105,861 2,401,437 (295,576)

Deferred Outflows of Resources 672,992 229,649 443,343

Current Liabilities 390,144 320,197 69,947

Non-Current Liabilities 857,986 341,782 516,204

Total Liabilities 1,248,130 661,979 586,151

Deferred Inflows of Resources 74,223 20,320 53,903

Net position:

Net invested in capital assets 136,345 169,853 (33,508)

Restricted 371,232 653,288 (282,056)

Unrestricted 948,923 1,125,646 (176,723)

Total Net Position $ I.4S6.S00 S 1.948.787 $ (492.287)

As shown in Table I, total assets decreased by $295,576 from $2,401,437 in 2015 to $2,105,861 at December 31, 2016. Liabilities increased by $586,l5lfrom $661,979 in 2015 to $1,248,130 at December 31, 2016.

Capital assets decreased by $33,508 from $169,853 in 201 5 to $1 36,345 at December 3 1, 2016 primarily due to the disposal of old equipment and a decrease in the purchase of new equipment.


December 31, 2016

Changes in Net Position

The Court's net position decreased $492,287 to $ 1,456,500 in fiscal year 2016, from $ 1,948,787 at the end of fiscal year 2015. The change resulted primarily from an increase in the "Net Other Post-Employment Benefits" liability of $94,890 and an increase of $421,314 in the "Employer's Proportionate Share of the Net Pension Liability."

Summary of Statements of Activities

The following table presents a summary of the Court's historical revenues and expenses for the fiscal years ended December 31, 2016 and 2015:

TABLE 2

Condensed Statements of Activities For the Years Ended December 31, 2016 and 2015

2016 2015

Operating revenues

Operating expenses

Operating income (loss)

Non-operating revenues

General revenues

Change in net position

Total net position, beginning of year (originally stated)

Prior period adjustment Total net position, beginning of

year (restated)

Total net position, end of year

$ 6,391,120

8,523,295

132.175-)

1.639.888

(492,287)

1,948,787

1.948.787

$ 1.456.500

$ 6,311,377

8,096,093

Change

(\JS4J\6)

1.696.250

(88,466)

1,896,392 140.861

2.037.253

$ 1.948.787

$ 79,743

(427,202)

(347,459)

(56,362)

(403,821)

52,395 ('140.8611

f88.4661

$ f492.2871

Operating loss increased by $347,459 in 2016 due to an increase in costs related to the Court's OPEB, salaries and corresponding benefits, as well as an increase in general operating costs for all funds. Total net position was $ 1,456,500 and $1,948,787 at the end of 2016 and 2015, respectively. The $492,287 decrease in net position is due to the factors noted above.


December 31, 2016

Budgets

The budget for the Judicial Expense Fund was amended one time during the year. The primary reason for amending the budget was to prevent compliance violations under state law. The major differences between the original budget and the final amended budget were as follows:

• Capital outlay was increased $77,000 to coverthe purchase of digital audio and video upgrades

to Division "E" of the Twenty-Fourth Judicial District Court.

Contacting the Court's Financial /Management

This financial report is designed to provide all interested parties with a general overview of the Court's finances and to demonstrate the Court's accountability for money it receives. If you have questions about this report or need additional financial information, contact the Judicial Administrator's Office at (504) 364-3990.

GOVERNMENT-WIDE FINANCIAL STATEMENTS

TWENTY-FOURTH JUDICIAL DISTRICT COURT STATEMENT OF NET POSITION

December 31, 2016

Governmental Activities

ASSETS Cash Accounts receix^ble

Due from other governments Prepaid expenses Capital assets (net of accumulated depreciation)

TOTAL ASSETS

DEFERRED OUTFLOWS OF RESOURCES

Post-measurement date contributions Net difference between projected and actual investment

earnings on pension plan investments Changes of assumptions Changes in proportion and differences between Court

contributions and proportionate share of contributions

TOTAL DEFERRED OUTFLOWS OF RESOURCES

LIABILITIES Accounts payable Accrued payroll Due to victims Due to other governments Noncurrent liabilities:

OPEB payable Net pension liability

TOTAL LIABILITIES

DEFERRED INFLOWS OF RESOURCES

Differences between expected and actual experience

NET POSITION Net investment in capital assets Restricted Unrestricted

TOTAL NET POSITION

The acconpanying notes are an integral part of this statement.

$ 1,713,432 39,545 181,335 35,204 136,345

2.105.861

140,808

427,340 104,060

784

672.992

349,702 20,642 15,71 I 4,089

390,962 467.024

1.248.130

74.223

136,345 371,232 948.923

$ 1.456.500

10

TWENTY-FOURTH JUDICIAL DISTRICT COURT STATEMENT OF ACTIVITIES

For the Year Ended December 31, 2016

Program Revenues

Functions/Programs

Governmental Activities:

Judicial Activities:

Total Governmental Activities

General revenues (expenses):

Fines and fees

Interest income

Intergovernmental

Miscellaneous

Total general revenues

Decrease in net position

Net position-January 1,2016

Net position - December 3 1, 2016

Expenses

Charges for

Services

Operating

Grants

Net (Expense)

Revenues and Changes

in Net Position

$ 8,523,295 $ 1,416,829 $ 4,974,291 $ (2,1 32.175)

$ 8.523.295 $ 1.416.829 $ 4.974.291 (2,132,175)

1,126,988

405 499,696

12,799

1,639,888

(492,287)

1,948,787

$ 1.456.500

The accortpanying notes are an integral part of this statement. I I

FUND FINANCIAL STATEMENTS

ASSETS

LIABILITIES


BALANCE SHEET

GOVERNMENTAL FUNDS

December 3!, 2016

Judicial

Expense

Fund

Intensive

Probation

Drug Court

Fund

Collections

Fund

Legal

Assistance

Program

Fund

DWI Court

Fund

Nonmajor

Governmental

Funds

Total

Governmental

Funds

Cash and cash equivalents

Accounts receivable

Due from other funds

Due from other governments

Prepaid insurance

973,81 I

1,275

150,050

59,920

35,204

217,555

7,590

1,738

53,825

$ 108,735 $

453

78,877

14,164

89,869

14,295 89

52,291

244,585

2,221 20,976 15,299

$ 1,713,432

39,545

173,306

181,335

35,204

TOTAL ASSETS $ 1,220,260 $ 280,708 $ 109,188 $ 93,041 $ 156,544 $ 283,081 $ 2,142,822

Accounts payable

Accrued payroll

Due to victims

Due to other funds

Due to other governments

$ 97,189 $ 38,223 10,655

60,577

$ 86,032 $ 93,041

15,711

3,356

4,089

$ 27,545 $

1,229

30,444

7,672 $

8,758

78,929

349,702

20,642

15,71 I

173,306

4,089

TOTAL LIABILITIES 97,189 109,455 109,188 93,041 59,218 95,359 563,450

Cj The accompanying notes are an integral part of this statement.

TWENTY-FOURTH JUDICIAL DISTRICT COURT BALANCE SHEET

GOVERNMENTAL FUNDS December 3!, 2016

FUND BALANCES Nonspendable Restricted Committed Assigned Unassigned

TOTAL FUND BALANCES

TOTAL LIABILITIES AND FUND BALANCES

Intensive Legal

Judicial Probation Assistance Nonmajor Total

Expense Drug Court Collections Program DWI Court Governmental Governmental

Fund Fund Fund Fund Fund Funds Funds

35,204 35,204

- 171,253 - - 97,326 102,653 371,232

770,267 - - - - - 770,267

- - - - - 108,490 108,490

317,600 - - - - (23,421) 294,179

1,123,071 171,253 97,326 187,722 1,579,372

$ 1,220,260 $ 280,708 $ 109,188 $ 93,041 $ 156,544 $ 283,081 $ 2,142,822

The accompanying notes are an integral part of this statement.

TWENTY-FOURTH JUDICIAL DISTRICT COURT RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION

December 31, 2016

Total fund balances - Governmental Funds $ 1,579,372

Cost of capital assets $ 973,272

Less accumulated depreciation (836,927)

Less net OPEB obligation (390,962)

In accordance with Government Accounting Standards

Board Statement No. 68, the net pension liability

related to the pension plans, deferred outflows of

resources and deferred inflows of resources are not

recorded in governmental funds

Less net pension liability (467,024)

Deferred outflows of resources:

Post-measurement date contributions 140,808

Net difference between projected and actual

investment earnings on pension plan investments 427,340

Changes of assumptions 104,060

Changes in proportion and differences between

Court contributions and proportionate share

of contributions 784

Deferred inflows of resources

Differences between expected and actual experience (74,223) (122,872)

Net Position of Governmental Activities $ 1.456.500

The acconpanying notes are an integral part of this statement. 15

TWENTY-FOURTH JUDICIAL DISTRICT COURT STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUND TYPES For the Year Ended December 31, 2016

REVENUES

Charges for Services Clerk of Court fees Bond fees Assessment fees Supervision fees

Drug Lab fees

Legal assistance fees Indigent transcript fees

Domestic support

enforcement fees Other Revenues

Fines and fees

Federal grants

Interest income

Intergovernmental

Miscellaneous

Judicial

Expense Fund

203,478

266,013

1,800

256 4,573,460

120

Intensive

Probation

Drug Court Fund

200,

272,398

379,283

1,179

Collections Fund

3,433,127

147

Legal

Assistance

Program Fund

94,026

DWI Court Fund

101,785

130,106

96,736

I 1,500

Non major

Governmental Funds

97,377

370,220

61,717

301

7,927 2

14,076

Total

Governmental Funds

203,478

286,013

200,1 I I 199,162 370,220

94,026

61,717

301

3,434,927

410,431 405

5,063,555

12,799

TOTAL REVENUES 5,065,127 852,971 3,433,274 94,026 340,127 551,620 10,337,145

EXPENDITURES

Judicial Activities

Advertising

Audit fees

Banking Central telephone service

22,700 55

607 18,233

56 830

779 985 4,581

56

1,573 13,905 262

2,180 60,404 1,208 830

o The occomponying notes ore on integrol port of this stotement.



Intensive Legal

Judicial Probation Assistance Non major Total

Expense Drug Court Collections Program DWI Court Governmental Governmental Fund Fund Fund Fund Fund Funds Funds

DITURES-continued

Computer and noninventory equipment 23,261 315 - - - 15,654 39,230

Contract personnel - 84,633 - - 2,500 13,656 100,789

Court reporters - - - - - 35,827 35,827

Drug tests - 200 - - - - 200

Drug testing supplies - - - - - 134,239 134,239

Dues and subscriptions 41,038 - - - 180 - 41,218 Equipment rental - 7,684 - - - - 7,684

Expense allowance - 900 - - - 190 1,090

Social security 13,663 2,022 - - 2,234 665 18,584 Health - current 407,269 66,256 - - 12,288 40,797 526,610

Health - retirement 154,268 3,278 - - - - 157,546

JPRS 55,275 8,579 - - 1,577 4,849 70,280 Legal assistance - - - 93,041 - - 93,041

Liability insurance 36,515 - - - - - 36,515

Life - current 4,021 613 - - 1 12 350 5,096 Life - retirement 5,234 239 - - - - 5,473

Linen services - 705 - - - - 705

Medicare 44,260 7,362 - - 1,469 4,250 57,341

Meetings 6,883 - - - - - 6,883

Miscellaneous expense 21,241 6,351 - - - 1,618 29,210

Office supplies 35,309 12,268 - - 2,823 21,847 72,247 Online services 86,807 - - - - - 86,807

PAR employee 414,337 62,1 78 - - 8,774 37,867 523,156

Pension factor 22,706 1,192 - - 167 728 24,793

The occomponying notes ore on integrol port of this stotement.



Intensive Legal

Judicial Probation Assistance Non major Total

Expense Drug Court Collections Program DWI Court Governmental Governmental Fund Fund Fund Fund Fund Funds Funds

EXPENDITURES-continued

Professional services 16,175 364,791 - - 245,859 45,180 672,005 Physicals - 296 - - - - 296

Postage 296 295 - - - - 591

Repairs and maintenance 17,654 720 - - - 284 18,658

Restitution - - 757,645 - - - 757,645

Salaries 3,429,008 544,693 - - 105,1 1 1 390,757 4,469,569

Secretary 3,000 - - - - - 3,000 Security guard 1,091 75,967 - - - - 77,058

Storage 15,633 - - - - - 15,633

Training & travel 56,1 14 12,929 - - 1,038 1,820 71,901 Unemployment 13,820 2,145 - - 416 1,213 17,594

Wireless service 17,159 1,198 - - 762 - 19,1 19 Capital outlay 96,787 - - - - 3,980 100,767

TOTAL

EXPENDITURES 5,061,579 1,287,535 758,424 94,026 389,947 771,51 1 8,363,022

EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES 3,548 (434,564) 2,674,850 - (49,820) (219,891) 1,974,123

OTHER FINANCING SOURCES (USES)

Transfers in (out)

Judicial interest 32,028 - (32,028) - - - -Other (23,668) - - - - 23,668 -Contempt payments 8,827 - (8,827) - - - -Supervision fees - 129,345 (327,857) - 66,334 132,178 -

03 The occomponying notes ore on integrol port of this stotement.



Judicial

Expense Fund

Intensive

Probation

Drug Court Fund

Collections Fund

Legal

Assistance Nonmajor Total

Program DWI Court Governmental Governmental Fund Fund Funds Funds

OTHER FINANCING SOURCES (USES)-continued

Total transfers in (out)

Fines and fees transferred to

other governments

TOTAL OTHER

FINANCING

SOURCES (USES)

7,187

7,167

129,345 (368,712)

(2,306,138)

129,345 (2,674,850)

66,334

66,334

55,846

55,846

(2,306,138)

(2,306,138)

NET CHANGE IN FUND BALANCES 20,735 (305,219) 16,514 (64,045) (332,015)

FUND BALANCES BEGINNING OF YEAR

END OF YEAR

102,336 476,472

123,071 $ 171,253

80,812 251,767

97,326 $ 187,722

,91 1,387

,579,372

The occomponying notes ore on integrol port of this stotement.

TWENTY-FOURTH JUDICIAL DISTRICT COURT RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND

CHANCES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES December 31, 2016

Total net change in fund balance - governmental funds

Amounts reported for governmental activities in the Statement of Activities are different because:

$ (332,015)

Capital outlay Depreciation expense Loss on disposal Current year OPEB obligation

In accordance with Governmental Accounting Standards Board Statement No. 68, the net pension liability related to pension plans is not required to be reported in the governmental fund financial statements. Adjustments to pension expense related to changes in deferred outflows of resources and deferred inflows of resources are reflected in the statement of activities:

18,229 (51,257)

(480) (94,890)

Net change in pension expense

Decrease in net position of governmental activities

(31.874) (160.272)

$ (492.287)

The acconpanying notes are an integral part of this statement. 20

TWENTY-FOURTH JUDICIAL DISTRICT COURT NOTES TO FINANCIAL STATEMENTS

December 31, 2016

NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the Twenty-Fourth Judicial District Court (the Court) conform to U.S. generally

accepted accounting principles as applicable to governments. The following is a summary of the more significant policies.

Reporting Entity

The Court is a level of the judicial branch of government and is governed by sixteen (16) independently elected

judges with 6 year-terms. As required by U. S. generally accepted accounting principles, the basic financial statements of the reporting entity present the primary government and its component units. The

accompanying basic financial statements present the Court as the primary government. No other organization was determined to be a component unit of the Court. Therefore, no blended or discretely presented

component units are presented in the accompanying basic financial statements.

Since the Court judges are independently elected officials, and the district is legally separate and fiscally

independent, they are considered a separate governmental reporting entity.

There are unrecorded financial transactions between the Jefferson Parish Council (the Parish) and the Court where the Parish provides office space, courtrooms, and various other items. These transactions between the

Court and the Parish are mandated by state statute and do not reflect fiscal dependency; thereby, they do not reflect financial accountability.

The financial statements of the Court include all funds and activitiesthat are within their oversight responsibility.

Basis of Presentation

The Governmental Accounting Standards Board (GASB) promulgates accounting principles generally accepted

in the United States of America and reporting standards for state and local governments. These principles are found in the Codification of Governmental Accounting and Financial Reporting Standards, published by the GASB.

The accompanying basic financial statements of the Court have been prepared in conformity with such principles.

During the year ended December 31, 2015, the Court adopted GASB Statement No. 68 - "Accounting and Financial Reporting for Pensions" and GASB Statement No. 71 - "Pension Transition for Contributions Made

Subsequent to the Measurement Date-an Amendment of GASB Statement No. 68." These statements changed the accounting and financial reporting for pensions that are provided to the employees of state and

local governmental employers through pension plans that are administered through trusts.

The statements require governments providing defined benefit plans to report the net pension liability in their Statement of Net Position. This net pension liability is the difference between the present value of the pension

liability and the fair value of the pension assets, set aside in a trust and restricted to paying benefits to current employees, retirees, and their beneficiaries.

21

TWENTY-FOURTH JUDICIAL DISTRICT COURT NOTES TO FINANCIAL STATEMENTS - CONTINUED

December 31, 2016

NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

Basis of Accounting

Government-Wide Financial Statements

The Statement of Net Position and Statement of Activities display information about the reporting government as a whole. Activities are presented using the economic resources method. The accounting objective of this measurement focus is the determination of operating income, changes in assets and financial position. All

assets and liabilities (whether current or noncurrent) associated with the government's activities are reported. Fund equity is classified as net position. Government activities are presented using the accrual basis of

accounting. Under the accrual basis of accounting, the Statement of Net Position and Statement of Activities present revenues, expenses and capital asset acquisitions as follows:

Revenues - Revenues are recognized in the accounting period in which they are earned.

Grants - Grants are recognized as soon as all eligibility requirements imposed by the provider have been met.

Expenses - Expenses are recorded when the liability is incurred or economic asset used.

Capital Assets - All capital assets are valued at historical cost, except for donated capital assets which are recorded at their estimated fair market value at the date of donation.

The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program income. Direct expenses are those that are clearly identifiable with a specific

function or segment. Program revenues include I) charges to participants or applicants who use or directly benefit from the services or privileges provided by the given function or segment and 2) grants that are

restricted to meeting the capital or operational requirements of a particular function or segment. Other items not properly included in program revenues are reported instead as general revenues.

Fund Financial Statements

The Court uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related

to certain government functions or activities.

A fund is a separate accounting entity with a self-balancing set of accounts.

Funds are typically classified into three categories: governmental, proprietary and fiduciary. Each category,

in turn, is divided into separate "fund types."

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Governmental funds are accounted for using a current financial resource measurement focus. With this

measurement focus, only current assets and current liabilities generally are included on the balance sheet.

22


December 31, 2016

NOTE I - SUMMARY OF SIGNIFICANTACCOUNTING POLICIES-Continued

Basis of Accounting - Continued

Operating statements of these funds present increases (i.e., revenues and grants) and decreases (i.e., expenditures) in net current position.

The modified accrual basis of accounting is used by governmental funds. 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 of the transaction can be determined and "available" means

collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Fees collected and held by intermediary collecting governments at year-end on behalf of the Court

are considered susceptible to accrual and are recognized as revenues. The Court considers all revenues available if they are collected within 60 days after the fiscal year end.

The Court reports the following major governmental funds:

ludlclal Expense Fund

As provided by Revised Statutes 13:994 through 13:995, the Fund was created for the purpose or purposes related to the proper administration or function of the Twenty-Fourth judicial District Court or the offices of

the individual judges of the Twenty-Fourth judicial District Court.

The judges en banc, shall have control over the fund and all disbursements made thereafter. They shall cause

to be conducted annually an audit of the fund and the books and accounting thereto, and shall file with the Office of the Louisiana Legislative Auditor, where it shall be available for public inspection. All accounting transactions are recorded and maintained by judicial Administration.

Intensive Probation Drug Court Fund

As provided by Revised Statutes 13:5304, the Fund was created for the purpose or purposes related to the establishment and proper administration of a probation program of the Twenty-Fourth judicial District Court

to be administered by the presiding judge or judges thereof or by an employee designated by the Court of the

Twenty-Fourth judicial District Court. All accounting transactions are recorded and maintained by judicial Administration.

Collections Fund

As provided by the Louisiana Constitution Article 5, Section 27, the Sheriff for the Parish of jefferson is the "collector of state and parish ad valorem taxes and such other taxes and license fees as provided by law."

Through agreement with the Sheriff, the Court has established a collection department in an effort to increase the collection of court costs, fines and fees.

The Fund, by approval of the Management Committee of the Twenty-Fourth judicial District Court, was

created for the purpose or purposes related to the proper administration of the collections of court costs, fines and fees as assessed to defendants in the Twenty-Fourth judicial District Court and to disburse the funds to

the appropriate agencies in the most expeditious manner. All accounting transactions are recorded and maintained by judicial Administration.

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December 31, 2016


Basis of Accounting - Continued

Legal Assistance Program Fund

As provided by Louisiana Revised Statute 13:1000, the Fund was created for the purpose or purposes related

to the establishment and proper administration of a legal assistance program to provide by rule the means to assure that persons served by a qualified pro bono project, legal services or the state's protection and advocacy

system for persons with disabilities are determined to be financially unable to afford the services of legal counsel. The Fund is to be administered by the presiding judge or judges thereof or by an employee designated

by the Court. All accounting transactions are recorded and maintained by judicial Administration.

DWI Court Fund

As provided by Revised Statutes 13:5304, the Fund was created for the purpose or purposes related to the establishment and proper administration of a probation program of the Twenty-Fourth judicial District Court

to be administered by the presiding judge or judges thereof or by an employee designated by the Court of the Twenty-Fourth judicial District Court. All accounting transactions are recorded and maintained by judicial Administration.

Budgetary Accounting

As required by Louisiana Revised Statute 39:1303, the judges of the Court adopt an annual budget for the judicial Expense Fund. The budget is legally enacted and amended through a meeting of the Court's judges.

The budget is prepared primarily on the modified accrual basis of accounting, except that losses resulting from claims and litigation are recorded when paid instead of when the liability arises. The accompanying Schedule of Revenues, Expenditures, and Changes in Fund Balance - Governmental Fund Type - Budget (Budgetary Basis)

and Actual presents comparisons of the legally adopted budget with actual data on the budgetary basis. Budgeted amounts are as originally adopted or as finally amended by the Court's judges.

The judges, as allowed by state law, do not adopt a budget for its non-judicial Special Revenue Funds. However,

a budget is submitted to the respective grantor for approval. Funding is from various federal, state or local agencies. The budgets are prepared on various grant year-ends. Therefore, budget-to-actual comparisons for the Special Revenue Funds are not presented for the year-ended December 3 1, 2016.

Cash

All of the Court's deposits, including cash, money market accounts, and certificates of deposit are carried at cost. At year-end, the carrying amounts of these deposits were $1,71 3,432.

Custodial Credit Risk - Deposits

Custodial credit risk is the risk that in the event of a bank failure, the Court's deposits may not be returned to it. The Court does not have a deposit policy for custodial credit risk. As of December 31, 2016, the bank balance was $1,929,51 I. Of this balance, $500,000 was covered by federal depository insurance which was

exposed to custodial credit risk. The remaining $ 1,429,51 I, which was exposed to custodial credit risk, was collateralized with securities held either by the pledging financial institutions agent or agent in jefferson Parish's

name.

24


December 31, 2016


Prepaid Assets

Payments made to vendors for services that will benefit periods beyond December 3 1, 2016 are recorded as prepaid assets in the government-wide financial statements and the fund financial statements.

Capital Assets and Depreciation

For the government-wide financial statements, capital assets are recorded at cost in the statement of net position. Donated assets are valued at their estimated fair market value on the date received. The Court

does not have any infrastructure assets. Depreciation is computed using the straight line method over the following useful lives:

Description Estimated Lives

Furniture and Equipment 5-7 years

For fund financial statements, capital acquisitions are reflected as expenditures in the governmental fund at the

time purchased.

Interfund Transactions

All interfund transactions are reported as operating transfers, with the residual amounts not transferred during the year reported as due to or from the originating fund. Transfers are used to move fines and fees collected

by the Collections Fund to the Judicial Expense Fund, the Intensive Probation Drug Court Fund, the DWI Court Fund, the Veterans Treatment Court Fund, and the Intensive Probation Services Fund. Interfund transactions are eliminated in the presentation of the Government-wide Statement of Net Position and Statement of Activities.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the

United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues, expenditures, and expenses during the reporting period. Accordingly, actual results could differ from these estimates.

25


December 31, 2016


Equity Classifications

In the government-wide financial statements, equity is classified as net position and displayed in three components:

a. Net investment in capital assets - consist of capital assets including restricted assets, net of

accumulated depreciation. b. Restricted net position - consist of net position with constraints placed on their use either by external

groups or law. c. Unrestricted net position - consist of all other net position that does not meet the definition of

"restricted" or "net investment in capital assets."

Governmental Fund Balances

In accordance with GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, fund balances are classified as follows:

1. Non-spendable fund balance - amounts that cannot be spent either because they are in a non-spendable form or because they are legally or contractually required to be maintained intact.

2. Restricted fund balance - amounts that can be spent only for specific purposes because of state or federal laws or externally imposed conditions by grantors, creditors, or citizens.

3. Committed fund balance - amounts that can be used only for specific purposes determined by a formal action by the Judges of the Twenty-Fourth Judicial District Court.

4. Assigned fund balance - amounts that are constrained by the Court's intent that they will be used for specific purposes.

5. Unassigned fund balance - all amounts not included in the other spendable classifications.

The Court considers restricted fund balances to be spent for governmental expenditures first when both restricted and unrestricted resources are available. The Court also considers committed fund balances to be

spent first when other unrestricted fund balance classifications are available for use.

Vacation and Sick Leave

The employees paid through the Court's funds are allowed various amounts of vacation and sick time

throughout the year, based on the number of years of service. Unused annual leave at the end of each calendar

year can be carried forward up to 160 hours.

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December 31, 2016

NOTE 2 - DUE FROM OTHER GOVERNMENTS

Due from other governments at December 31, 2016 are summarized below:

Intensive judicial Probation DWI Non

Expense Drug Court Court major

Fund Fund Fund Funds Total

Due from other governments: Clerk of Court $ 40,048 $ $ $ $ 40,048

Sheriff 19,872 - - 3,591 23,463 Louisiana State

Highway Safety Commission - - 35,630 - 35,630

Louisiana State Department of

Justice - - - 7,927 7,927 Department of juvenile Services - - - 3,781 3,781

Louisiana State Supreme Court _ 53,825 16,661 _ 70,486

Total S 59.920 5R 53.825 5R 52.291 S 15.299 5R 181.335

NOTE 3 - ACCOUNTS RECEIVABLE

These amounts consist mainly of probation, assessment and lab fees due from participants for services administered through December 31, 2016, but not yet remitted to the Intensive Probation Drug Court Fund,

Intensive Probation Services Fund, Legal Assistance Fund, Drug Lab Fund, and the DWI Court Fund.

NOTE 4 - CAPITAL ASSETS

A summary of changes in Capital Assets during the year is as follows:

Balance 01/01/16 Additions

Balance Retirements

Furniture and equipment $ 1,050,545 $ 18,229 $ (95,502) $ 973,272

Total at historical cost 1,050,545 18,229 (95,502) 973,272

Total accumulated depreciation (880,692) (51,257) 95,022 (836,927)

Capital assets, net $ 169.853 $ (33.028) $ (480) $ 136.345

Depreciation expense amounted to $51,257 for the year ended December 3 1, 2016.

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December 31, 2016

NOTE 5 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

The statutes which created the Court and its programs place certain limitations and restrictions on the collections and disbursements of the funds. The Court is in compliance with all significant limitations and

restrictions for 2016.

NOTE 6 - ON-BEHALF PAYMENTS

GASB Statement No. 24, Accounting and Financial Reporting for Certain Grants and Other Financial Assistance

establishes requirements that on-behalf payments for salaries and fringe benefits be recognized as revenue and expenditures in the employer's financial statements. On-behalf payments for salaries and fringe benefits are

direct payments made by one entity (Jefferson Parish) to a third-party recipient for the employee of another, legally separate entity (The Twenty-Fourth Judicial District Court). During the year ended December 31, 2016, Jefferson Parish paid state mandated salaries and fringe benefits of $4,563,860 directly to the Court's

employees. This amount included $492,318 paid to a pension plan on-behalf of the Court's employees and $570,791 of other postemployment benefits. These amounts have been included in the financial statements

of the Court's Judicial Expense Fund thus increasing intergovernmental revenues and various expenditures related to salaries and fringe benefits by $4,563,860.

These are not considered operating payments of the Judicial Expense Fund, but are state mandated costs paid

and budgeted by Jefferson Parish through their General Fund. Therefore these payments are not included in the operating budget of the Judicial Expense Fund.

NOTE 7 - RISK MANAGEMENT

The Court is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Court has obtained liability insurance

for the judges and hearing officers and other supporting staff, as well as for employee dishonesty. Losses associated with the destruction or damage to assets are also covered through the Court.

NOTE 8 - OTHER POST-EMPLOYMENT BENEFITS

Health and Life Insurance - Plan Description

The Twenty-Fourth Judicial District Court (the Court) provides health care and life insurance benefits to its

employees upon retirement through the retirement plan implemented by Jefferson Parish as authorized by Resolution No. 74791. Health coverage includes a fully insured group health maintenance organization plan

(HMO) together with Medicare 65 plans for those eligible. Life insurance coverage is continued after retirement but at a reduced amount of coverage.

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December 31, 2016

NOTE 8 - OTHER POST-EMPLOYMENT BENEFITS - Continued

Health and Life Insurance - Plan Description - Continued

Medical benefits are provided to employees upon retirement according to the retirement eligibility provisions as follows: for employees hired prior to January 1, 2007, 30 years of service at any age; age 55 and 25 years

of service; age 60 and 10 years of service; or, age 65 and 7 years of service; for employees hired after January 1, 2007, age 55 and 30 years of service; age 62 and 10 years of service; or, age 67 and 7 years of service. The

plan is a fully insured, single-employer defined benefit plan.

Life insurance coverage is provided in the amount of $10,000 for retirees under age 70 and $5,000 to retirees age 70 and older.

Funding Policy

Effective with the Fiscal Year beginning January I, 2009, the Court implemented GASB Statement No. 45,

Accounting and Financial Reporting by Employers for Post-Employment Benefits Other than Pensions (GASB 45).

Prior to that, the Court recognized the cost of providing post-employment medical and life benefits (the Fund's portion of the retiree medical and life benefit premiums) as an expense when the benefit premiums were due

and thus financed the cost of the post-employment benefits on a pay-as-you-go basis. In 2016, the Court's portion of health care funding cost for retired employees totaled $3,278, and the life insurance totaled $239.

The remaining amount of the Annual Required Contribution (ARC) is funded based on the employers' contributions for each employee's health and life benefits.

Annual Required Contribution (ARC)

The Court's Annual Required Contribution (ARC) is the sum of the Normal Cost plus the contribution to

amortize the Unfunded Actuarial Accrued Liability (UAAL). A level dollar, open amortization period of 30 years (the maximum amortization period allowed by GASB 43/45) has been used for the medical and life

insurance benefits. The total ARC for the fiscal year beginning January 1, 2016 is $ 101,455 for medical, and $3,874 for life, as set forth below:

Annual Required Contribution (ARC)

Normal Cost 30-year AAL amortization amount

Interest Annual required contribution (ARC)

Medical Life $ 21,726 $ 760

78,180 3,054 1,549 60

$ 101.455 $ 3.874

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December 31, 2016


Net Post-Employment Benefit Obligation

The table below shows the Court's Net Other Post-•employment Benefit (OPEB) Obligation for fiscal year ended December 31,2016:

Medical Life

Annual Required Contribution (ARC) $ 101,455 $ 3,874 Less: ARC Adjustment (21,024) (484)

Interest Earned on Investment (Net of Fees) 14,259 327 Annual Post-Employment Benefit Cost 94,690 3,717

Contributions: Current year retiree premiums 0,278) (239)

Increase in Benefit Obligation 91,412 3,478 Net Post-employment Benefit Obligation,

Beginning of year 284,476 1 1,596 Net Post-employment Benefit Obligation,

End of year S 375.888 S 15.074

The following table shows the Court's annual post-employment benefits (PEB) cost, percentage of the cost contributed, and the net unfunded post-employment benefits (PEB) liability (asset):

Fiscal Year Ended

2014

2015

2016

Annual OPEB

Cost

$ 74,841

90,434

98,407

Percentage of Annual

Cost Contributed

10.6%

4.5%

3.6%

Net OPEB

Obligation

$ 209,735 296,072 390,962

Funded Status and Funding Progress

As of December 31, 2016, the Court made an annual required contribution to its post-employment benefits

plan based on actuarial calculations with the assumption of a 4% annual investment return. However, after year end, the annual required contribution was recalculated at a lower rate of investment return due to the

economic conditions resulting in a higher annual required contribution. As of January 1, 2016, the most recent actuarial valuation, the Actuarial Accrued Liability (AAL) was $1,351,914 (medical) and $52,790 (life), which is defined as the portion, as determined by a particular actuarial cost method (the Court uses the Projected Unit

Credit Cost Method), of the actuarial present value of post-employment plan benefits and expenses which is not provided by normal cost.

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December 31, 2016


Funded Status and Funding Progress - Continued

Medical

Actuarial Accrued Liability (AAL) $ 1,351,914 Actuarial Value of Plan Assets ^

Unfunded Actuarial Accrued Liability (UAAL) 1,351,914 Funded Ratio (Act. Val. Assets/AAL) 0%

Medical

Life $ 52,790

52,790 0%

Life Total Payroll $ 1,020,309 $ 1,020,309 UAAL as a percentage of covered payroll 132.5% 5.2%

Actuarial Methods and Assumptions

Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future. The actuarial valuation for post-employment benefits includes estimates and

assumptions regarding (I) turnover rate; (2) retirement rate; (3) health care cost trend rate; (4) mortality rate; (5) discount rate (investment return assumption); and (6) the period to which the costs apply (past, current, or future years of service by employees). Actuarially determined amounts are subject to continual revision as

actual results are compared to past expectations and new estimates are made about the future.

The actuarial calculations are based on the types of benefits provided under the terms of the substantive plan (the plan as understood by the Court and its employee plan members) at the time of the valuation and on the

pattern of sharing costs between the Court and its plan members to that point. The projection of benefits for

financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations on the pattern of cost sharing between the Court and plan members in the future. Consistent with the long-term perspective of actuarial calculations, the actuarial methods and assumptions used include

techniques that are designed to reduce short-term volatility in actuarial liabilities and the actuarial value of assets.

Actuarial Cost Method

The ARC is determined using the Projected Unit Credit Cost Method. The employer portion of the cost for

retiree medical care in each future year is determined by projecting the current cost levels using the healthcare cost trend rate and discounting this projected amount to the valuation date using the other described pertinent

actuarial assumptions, including the investment return assumption (discount rate), mortality, and turnover.

Actuarial Value of Plan Assets are based on actuarial valuations of a smoothed market value consistent with Actuarial Standards Board ASOP 6, as provided in paragraph number 125 of GASB Statement No. 45.

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December 31, 2016


Turnover Rate

The following age related turnover scale was used:

Age Percent Turnover

18-25 31.7- 35.0% 26-40 23.3 - 31.0% 41-54 16.0-23.0%

55-h 0.0-10.0%

Post-employment Benefit Plan Eligibility Requirements

It is assumed that entitlement to benefits will commence three years after earliest eligibility for retirement. Eligibility for retirement for employees hired before January 1, 2007 has been assumed to be the earliest of: (I)

30 years of service at any age, (2) age 55 and 25 years of service, (3) age 60 and 10 years of service or (4) age

65 and 7 years of service; eligibility for employees hired after January 1, 2007 has been assumed to be the earliest of: (I) age 55 and 30 years of service, (2) age 62 and 10 years of service or (3) age 67 and 7 years of service. Entitlement to benefits continues through Medicare to death.

Investment Return Assumption (Discount Rate)

GASB Statement No. 45 states that the investment return assumption should be estimated long-term investment yield on the investments that are expected to be used to finance the payment of benefits. Based

on the assumption that the ARC will be funded, a 4% annual investment return has been used in this valuation. This is a conservative estimate of the expected long-term return of a balanced and conservative investment

portfolio under professional management.

Future Cost Increase (Trend) Rate

The expected rate of increase in medical cost is based on 9% in the first year of valuation. Future increases are graded uniformly down to an ultimate trend rate of 5% over 8 years. Retiree life insurance premiums are

paid 100% by the Court. The rate for retirees is $ 1.84 per $ 1,000 of insurance in force per month. The

same actuarial assumptions as those used for medical benefits were used to value life insurance post-employment except that a zero trend factor assumption was used.

Mortality Rate

The RP-2014 Combined Mortality Table (fully generational), using Projection Scale MP-2014. This mortality

table is required and approved by the Internal Revenue Code Sec 430, defining minimum required contribution for a defined benefit plan.

Method of Determining Value of Benefits

The portion of the total retiree medical premium which would be paid by the Court is determined according to a "vesting" schedule based on the number of years of service at retirement date. There are different

schedules for retiree coverage and for dependent coverage. The portion of the premium after retirement date (based on these "vesting" schedules) expected to be paid by the Court for each retiree has been used as

the basis for calculating the actuarial present value of OPEB benefits to be paid. It has been assumed that enrollees will retain the same coverage types after retirement date as they had during employment.

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December 31, 2016


Cost of Living Plan

In addition to the health care and life insurance benefits noted above, the Court also provides a supplement to

retirees' pensions as authorized by Jefferson Parish Ordinance No. 18176. This benefit is available to retirees participating in either the Employees' Retirement System of Jefferson Parish or the Parochial Employees'

Retirement System of Louisiana who have been retired for at least one year. This additional benefit is paid once a year and is calculated as 2% of the monthly benefit times the number of months the person has been retired including partial years. The minimum additional payment is $350 and the maximum payment is $1,200. Any

additional payment due to the retiree per these calculations is further reduced by any cost of living adjustment benefits paid by the Parochial Employees' Retirement System of Louisiana (not available to all plan participants).

One retiree received the cost of living adjustment from the Court in 2016.

NOTE 9 - RETIREMENT PLAN

General Information about the Pension Plan

Plan Description - The Parochial Employees' Retirement System Board of Trustees (The "Board") administers the

Parochial Employees' Retirement System (the "System'). Employees of the Court are eligible for participation in the System - a cost-sharing, multiple-employer defined benefit pension plan established as of January 1, 1953, by

Act 205 of the 1952 Regular Session of the Louisiana Legislature. The System was revised by Act No. 765 of 1979, effective January 1, 1980, to create the Plan A and Plan B fund to replace the "regular plan" and the "supplemental plan". The Plan is operating pursuant to LA R.S. 11:1901 through I 1:2015. The System covers employees who

were hired subsequent to December I 5, 1979. All employees of the Intensive Probation Drug Court Fund, the Drug Lab Fund, DWI Court Fund, Veterans Treatment Court Fund and the Intensive Probation Services Fund are

members of Plan A. The System issues a publicly available financial report that can be obtained at www.persla.org. The report may also be obtained by writing to the Parochial Employees' Retirement System of Louisiana, 7905

Wrenwood Boulevard, Baton Rouge, Louisiana 70809, or by calling (225) 928-1 361.

Benefits Provided - The System provides retirement, disability, and death benefits. Retirement benefits are determined as 2.0% of the employee's final compensation multiplied by the employee's years of creditable service. Employees who retire at or after age 60 with at least 10 years of creditable service, at or after age 55 with at least

25 years of creditable service, or at any age with at least 30 years of creditable service are entitled to a retirement benefit, payable monthly for life, equal to 3.0% of their final-average salary for each year of creditable service. Final-

average salary is the employee's average salary over the 36 consecutive or joined months that produce the highest average. Employees who terminate with at least the amount of creditable service stated above and do not withdraw

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. Under state law, cost of living increases to

benefits are allowable only if sufficient funds are available from investment income in excess of normal requirements. Cost of living increases cannot exceed 2% of the retiree's original benefit for each full calendar year

since retirement.

33

http://www.persla.org


December 31, 2016

NOTE 9 - RETIREMENT PLAN - Continued

Contributions - Per Act 765 of the 1979 Regular Session of the Louisiana Legislature, contribution rates for employees are established by state law and employer contribution rates are actuarially determined each year by the System's Board of Trustees. Employees are required to contribute 9.5% of their annual pay. The Court's

contractually required contribution rate was 14.5% for the year ended December 31, 2015 and I 3.0% for the

year ended December 3 1, 2016.

Contributions to the System from the Court were $ 140,808 for the year ended December 3 1, 2016.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions

At December 31, 2016, the Court reported a liability of $467,024 for its proportionate share of the net pension

liability. The net pension liability was measured as of December 31, 2015, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Court's proportion of the net pension liability was based on a projection of the Court's December 3 1, 2016 contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. At December 3 I, 2015, the Court's proportion was 0.177432%, which was an increase of 0.010246% from its proportion measured

as of December 31, 2014. For the year ended December 31, 2016, the Court recognized pension expense of $33,961. At December 31, 2016, the Court reported deferred outflows of resources and deferred inflows of

resources related to pensions from the following sources: Deferred

Outflows of Resources

Differences between expected and actual experience Net difference between projected and actual earnings

on pension plan investments Changes in proportion and differences between Court

contributions and proportionate share of contributions

Changes in assumptions Court contributions subsequent to the measurement date

$

Deferred

Inflows of

Resources $ 74,223

427,340

784

104,060

140,808

$ 672.992 $ 74.223

$ 140,808 reported as deferred outflows of resources related to pensions resulting from the Court's contributions

subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending December 31, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

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December 31, 2016


Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - continued

Year Ended:

December 31,20! 7 $ 120,94!

December 3 1, 20! 8 120,94! December 3!, 2019 !28,!29 December 3 !, 2020 87,950

Actuarial Assumptions - The total pension liability in the December 31, 20! 5 actuarial valuation was determined

using the following actuarial assumptions, applied to all periods included in the measurement:

Inflation 2.50%

Salary Increases 5.25% (2.50% Inflation, 2.75% Merit)

Investment Rate of Return 7.00%, Net of Investment Expense

Mortality rates were based on the RP-2000 Employee Sex Distinct Table for active members, the RP-2000 Healthy

Annuitant Sex Distinct Table for healthy annuitants and beneficiaries, and the RP-2000 Disabled Lives Mortality Tables for disabled annuitants for males or females, as appropriate.

The mortality rate assumption used in the December 3 1, 2015, valuation was set based upon an experience study

performed on plan data for the period January 1, 2010 through December 31, 2014. The data was then assigned credibility weighting and combined with a standard table to produce current levels of mortality. This mortality was

then projected forward to a period equivalent to the estimated duration of the System's liabilities. Annuity values calculated based on this mortality were compared to those produced by using a setback of standard tables. The result of the procedure indicated that the tables used would produce liability values approximating the appropriate

generational mortality tables. The long-term expected rate of return on pension plan investments was determined using atriangulation method which integrated the CAPM pricing model (top-down), a treasury yield curve approach

(bottom-up), and an equity building-block model (bottom-up). Risk return and correlations are projected on a forward-looking basis in equilibrium, in which best-estimates of expected future real rates of return (expected

returns, net of pension plan investment expense and inflation) are developed for each major asset class. These rates are combined to produce the long-term expected rate of return by weighting the expected future real rates of

return by the target asset allocation percentage and by adding expected inflation of 2.00% and an adjustment for the effect of rebalancing / diversification. The resulting expected long-term rate of return is 7.55% for the year

ended December 31, 2015.

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December 31, 2016


Long-Term Expected

Target Real Rate of Asset Class Allocation Return

Fixed Income 34.00% 1.06% Equity 51.00% 3.56% Alternatives 12.00% 0.74%

Real Assets 3.00% 0.19% Total 100.00% 5.55%

Inflation 2.00% Expected Arithmetic Nominal Return 7.55%

Discount Rate - The discount rate used to measure the total pension liability was 7.00%. The projection of cash

flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that contributions from participating employers will be made at the actuarially determined rates approved by the Louisiana Public Retirement Systems' Actuarial Committee ("PRSAC") taking into

consideration the recommendation of the System's actuary. Based on those assumptions, the System's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Court's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate-

The following presents the Court's proportionate share of the net pension liability calculated using the discount rate of 7.00%, as well as what the Court's proportionate share of the net pension liability would be if it were

calculated using a discount rate that is one percentage-point lower (6.00%) or one percentage-point higher (8.00%) than the current rate:

The Court's Proportionate Share of the Net Pension Liability

1.0% Decrease (6.00%)

$1,170,065

Current Discount Rate

(7.00%)

1.0% Increase (8.00%)

$ 467,024 $(127,130)

Pension Plan Fiduciary Net Position - Detailed information about the pension plan's fiduciary net position is available in the separately issued System financial report.

Payables to the Pension Plan - As of December 31, 2016, the Court did not have any payables due to the System.

NOTE 10 - INTENSIVE PROBATION SERVICES FUND DEFICIT

At December 31, 2016, the Intensive Probation Services Fund had a deficit fund balance of $23,421. The Court will resolve this deficit situation in 201 7.

36


December 31, 2016

NOTE I I - FUND BALANCES

Description

Fund Balances: Non-spendable:

Prepaid insurance

Restricted for: Intensive Probation Drug Court

Domestic Support Services

DWI Court Indigent Transcript Veterans

Treatment Court

Committed to: Stabilization Arrangement

Assigned to: Drug Lab

Unassigned:

Total Fund Balances:

770,267

317.600

Major Funds

Intensive Judicial Probation Expense Drug Court Collections

Fund Fund Fund

$ 35,204 $

Legal Assistance Program

Fund

DWI Court Fund

171,253

97,326

I.I23.07I $ 171.253 1

Nonmajor Total Governmental Governmental

Funds Funds

$ 35,204

4,308

92,135

6,210

108,490

^3.421)

171,253

4,308 97,326 92,135

6,210

770,267

108,490

294.179

$ 97.326 1 187.722 $ 1.579.372

Stabilization Arrangement

In October 2012, with en banc approval, the Court established a stabilization account effective January 1, 2013 for

the purpose of committing funds for emergency purposes or large equipment purchases. The account is funded annually from allotted funds for divisional expenditures in excess of $1 5,000. All expenditures from the account require en banc approval. As of December 3 1, 2016, the account had a balance of $770,267.

NOTE 12-SUBSEQUENT EVENTS

Subsequent events were evaluated through June 28, 2017, which is the date the financial statements were available to be issued. No material subsequent events have occurred since December 31, 2016 that required recognition

or disclosure in these financial statements.

37

REQUIRED SUPPLEMENTARY INFORMATION

TWENTY-FOURTH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL

December 31, 2016

BUDGETED AMOUNTS Judicial Variance with Expense Final Budget-

Original Final Fund Positive Budget Budget Actual (Negative)

Revenues Charges for services

Clerk of Court fees $ 160,000 $ 160,000 $ 203,478 $ 43,478 Bond fees 275,000 275,000 286,013 1 1,013

Other Revenues Fines and fees 16,000 8,000 1,800 (6,200) Interest income 42 35 256 221 Intergovernmental 9,600 9,600 9,599 (1) Miscellaneous - 16,520 120 (16,400)

Total Revenues 460,642 469,155 501,266 32,1 1 1

Expenditures Current

General government Audit fees 25,000 23,000 22,700 300 Banking 500 250 55 195 Wireless service 15,000 17,500 1 7,159 341 Computer and

noninventory equipment 15,000 10,000 23,261 (13,261) Computer software 10,000 10,000 - 10,000 Dues and subscriptions 35,000 35,000 41,038 (6,038) Equipment rental 500 500 - 500 Liability insurance 37,000 37,000 36,515 485 Meetings 12,000 7,750 6,883 867 Miscellaneous 21,000 21,000 21,241 (241) Office supplies 35,000 35,000 35,309 (309) Online services 85,000 85,000 86,807 (1,807) Professional services 10,000 16,200 16,175 25 Postage 200 315 296 19 Repairs and maintenance 20,000 20,000 17,654 2,346 Secretary expense 3,000 3,000 3,000 -Security guard - 1,100 1,091 9 Storage 18,000 18,000 15,633 2,367 Training & travel 85,000 65,000 56,1 14 8,886

Capital outlay 25,000 102,000 96,787 5,213

Total Expenditures 452,200 507,615 497,718 9,897

39


SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - Continued

December 31, 2016

BUDGETED AMOUNTS

Original Budget

Final Budget

Judicial Expense Fund Actual

Variance with Final Budget-

Positive (Negative)

Excess (Deficiency) of Revenues over Expenditures

Other Financing Sources

Transfers in (out) judicial interest Other Contempt payments

Total Other Financing Sources

Net Change in Fund Balance

Fund Balance

8,442

30,000

30,000

38,442

(38,460)

32,000

32,000

(6,460)

3,548

32,028 (23,668)

8,827

17,187

20,735

42,008

28 (23,668)

8,827

(14,813)

27,195

Beginning of Year

End of Year

1,102,336 1,102,336 1,102,336

$ 1.140.778 $ 1.095.876 $ I.I23.07I $ 27.195

40


SCHEDULE OF FUNDING PROGRESS FOR THE COURT'S OPEB PLAN

For the Years Ended December 31, 2016, 2015 and 2014

Actuarial Valuation

Date 12/31/2014 12/31/2015 12/31/2016

Actuarial Value of Assets

0 $

Actuarial Accrued Liability (AAL)

Entry Age $ 967,087

1,252,826 1,404,704

Unfunded AAL

(UAAL) $ 967,087

1,252,826 1,404,704

Funded Ratio

Percentage 0% 0% 0%

Covered Payroll

$ 839,130 910,560

1,020,309

UAAL as % of Covered Payroll I 15.3% 139.0% 137.7%

41


SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY For the Years Ended December 31, 2016, 2015 and 2014

Fiscal Year 12/31/2014 12/31/2015 12/31/2016

Employer's Proportion Share of the Net Pension

Liability (Asset)

0.1 54043% 0.167185% 0.177432%

Employer's Proportionate Share of the Net Pension

Liability (Asset)

$ 10,947 45,710

467,024

Employer's Covered-Employee

Payroll

$ 839,130 910,560

1,020,309

Employer's Proportionate

Share of the Net Pension Liability (Asset) as a % of

its Covered Employee Payroll

1.30%

5.02% 45.77%

Plan Fiduciary Net Position as a % of the Total Pension

Liability

99.77% 99.15% 99.15%

This schedule is intended to report information for 10 years. Additional years will be displayed as they become available. The amounts presented have a measurement date of the previous calendar year.

42


SCHEDULE OF EMPLOYER'S PENSION CONTRIBUTIONS For the Years Ended December 31, 2016, 2015 and 2014

Fiscal Year 12/31/2014 12/31/2015 12/31/2016

Contributions Contributions as in Relation to Employer's a Percentage of

Contractually Contractually Contribution Covered- Covered-Required Required Excess Employee Employee

Contribution Contribution (Deficiency) Payroll Payroll 140,554 $ 140,554 - $ 839,130 17% 152,421 152,421 - 910,560 17% 147,696 147,696 - 1,020,309 14%

$

This schedule is intended to report information for 10 years. Additional years will be displayed as they become available. The amounts presented have a measurement date of the previous calendar year.

43

OTHER SUPPLEMENTAL INFORMATION

TWENTY-FOURTH JUDICIAL DISTRICT COURT NONMA7OR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS


Domestic Relations Section Support Fund

As provided by Louisiana Revised Statute 46:236.5, the Fund was created for the purpose of expediting the process for the establishment and enforcement of support obligations (child support and alimony) under the jurisdiction of

the Twenty-Fourth judicial District Court Domestic Relations Section. All accounting transactions are recorded and maintained by judicial Administration.

Drug Lab Fund

As provided by the Louisiana Code of Civil Procedure, Article 191, the Fund was created for the purpose or purposes related to the establishment and proper administration of a Drug Lab to process drug tests of the Court.

The Fund is to be administered by the presiding judge or judges thereof or by an employee designated by the Court. All accounting transactions are recorded and maintained by judicial Administration.

Intensive Probation Services Fund

As provided by the Louisiana Code of Civil Procedure, Article 191, the Fund was created for the purpose or purposes related to the establishment and proper administration of a probation program of the Court to be administered by the presiding judge or judges thereof or by an employee designated by the Court. All accounting

transactions are recorded and maintained by judicial Administration.

Indigent Transcript Fund

As provided by Louisiana Revised Statue 13:967, the Fund was created for the purpose of paying the salaries of the

court reporters for the Court. All accounting transactions are recorded and maintained by the jefferson Parish accounting department.

Veterans Treatment Court Fund

As provided by Louisiana Revised Statute 13:5362, the Fund was created for the purpose of establishing a program

to assist veterans in order to reduce the incidence of alcohol and drug use, alcohol and drug addiction, and crimes committed by veterans as a result of alcohol and drug use and alcohol and drug addiction. All accounting transactions

are recorded and maintained by judicial Administration.

45

TWENTY-FOURTH JUDICIAL DISTRICT COURT C0M6/N/NG BALANCE SHEET

NONMA7OR GOVERNMENTAL FUNDS December 31, 2016

Drug Lab

Fund

Intensive Domestic Veterans Total Probation Relations Indigent Treatment Nonmajor Services Section Transcript Court Governmental

Fund Support Fund Fund Fund Funds ASSETS

Cash and cash equivalents Accounts receivable Due from other funds Due from other governments

124,793 1,454

16,177 3,781

5,612 767

1,480

4,308 $ 89,299 $ 20,573 $

3,591 3,319 7,927

244,585 2,221

20,976 15,299

TOTAL ASSETS $ 146.205 S_ 7.859 $ 4.308 $ 92.890 $ 31.819 S_ 283.081

LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable Accrued payroll Due to other funds

$ 6,917 $ 2,478 6,280

28,320 25,000

$ 755 $ $ 7,672 8,758

25,609 78,929

TOTAL LIABILITIES 37.715 31.280 755 25.609 95.359

FUND BAANCES (DEFICITS)

Restricted Assigned Unassigned

108,490 (23,421)

4,308 92,135 6,210 102,653 108,490 (23,421)

TOTAL FUND BAANCES (DEFICITS) 108,490 (23,421) 4,308 92,135 6,210 187,722

TOTAL LIABILITIES AND FUNDBAANCES $ 146.205 $ 7.859 $ 4.308 $ 92.890 $ 31.819 $ 283.081

o The acconpanying notes are an integral part of this statement.

TWENTY-FOURTH JUDICIAL DISTRICT COURT C0M6/N/NG STAT£/V1£NT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

NONMA7OR GOVERNMENTAL FUNDS December 31, 2016

Drug Lab

Fund REVENUES Charges for Services Supervision fees Drug lab fees Domestic support enforcement fees Indigent transcript fees

Other Revenues Interest income Intergovernmental Federal grant revenue

I ntensive Domestic Probation Relations Indigent Services Section Transcript

Fund Support Fund Fund

Veterans Treatment

Court Fund

$ - $ 97,062 $ 303,450 66,770

301 61,717

14,076 7,927

Total Nonmajor

Governmental Funds

$ 315 $ 97,377 370,220

301 61,717

2 14,076 7,927

TOTAL REVENUES 303,450 163,832 303 61,717 22,318 551,620

EXPENDITURES, Judicial Activities Advertising Audit fees Banking Computer and noninventory equipment

Contract personnel Court reporters Drug testing supplies Expense allowance Health-current JPRS Life-current Medicare Miscellaneous Social security

950 7,606 150

295 I 1,156

134,239 70

4,129 1,167

75 1,036 1,618 514

623 5,429

56

I 1,458

120 36,176 3,539 267

3,088

151

35,827

870 56

3,901 2,500

492 143 8

126

1,573 13,905

262

15,654 13,656 35,827 134,239

190 40,797 4,849 350

4,250 1,618 665

The acconpanying notes are an integral part of this statement.

TWENTY-FOURTH JUDICIAL DISTRICT COURT C0M6/N/NG STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

NONMA7OR GOVERNMENTAL FUNDS - CONTINUED December 31, 2016

Intensive Domestic Veterans Total

Drug Probation Relations Indigent Treatment Nonmajor Lab Services Section Transcript Court Governmental

Fund Fund SuDDort Fund Fund Fund Funds EXPENDITURES-continued

Office supplies 1 1,892 9,955 - - - 21,847 PAR employee 8,286 28,419 - - 1,162 37,867

Pension factor 159 547 - - 22 728 Professional services - 39,226 - - 5,954 45,180 Repairs & maintenance - 284 - - - 284

Salaries 139,201 226,785 - - 24,771 390,757 Training & travel - - - - 1,820 1,820

Unemployment 292 885 - - 36 1,213 Capital outlay - 3,980 - - - 3,980

TOTAL EXPENDITURES 322,835 370,988 35,827 41,861 771,51 1

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (19,385) (207,156) 303 25,890 (19,543) (219,891)

OTHER FINANCING SOURCES (USES)

Transfers in (out) other (43,408) 67,076 - - - 23,668 Transfers in (out) supervision fees - 132,178 - - - 132,178

TOTAL OTHER FINANCING SOURCES (USES) (43,408) 199,254 _ _ _ 1 55,846

NET CHANGE IN FUND BALANCES (62,793) (7,902) 303 25,890 (19,543) (64,045)

FUND BAANCES (DEFICITS) BEGINNING OF YEAR 171,283 (15,519) 4,005 66,245 25,753 251,767

END OF YEAR 1_ 108.490 $ (23.421) $ 4.308 $ 92.135 $ 6.210 $ 187.722

03 The acconpanying notes are an integral part of this statement.

TWENTY-FOURTH JUDICIAL DISTRICT COURT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


CFDA Federal Grantor/Program Title Number Expenditures

DIRECT PROGRAMS:

United States Department of Justice:

Drug Court Discretionary Grant Program 16.585 J 7.927

TOTAL DIRECT PROGRAMS 7,927

INDIRECT PROGRAMS:

United States Department of Health and Human Services Passed through the Louisiana Department of Social Services:

Temporary Assistance for Needy Families (TANF) State Plan 93.558 272,398

United States Department of Transportation Passed through the Louisiana Highway Safety Commission:

Alcohol Impaired Driving Countermeasures Incentive Grant 20.601 130.106

TOTAL INDIRECT PROGRAMS 402.504

TOTAL FEDERAL AWARDS EXPENDED $ 410.431

49

TWENTY-FOURTH JUDICIAL DISTRICT COURT NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Twenty-Fourth Judicial District Court and is prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied by governmental units. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Expenditures are recognized when incurred.

NOTE 2 - DE MINIMIS COST RATE

During the year ended December 31, 2016, the Court did not elect to use the 10% de minimis cost rate as covered in Section 200.414 of the Uniform Guidance.

50

SCHEDULE OF COMPENSAT/ON, BENEFITS, AND OTHER PAYMENTS TO AGENCY HEADS December 31, 2016

ludpe Lrabf/fty

Ins. Mileage Per Diem Travel Dues Lodging Meals Wireless Reg. Fees Total

Raymond Steib $ 1,467 $ 3,634 $ - $ 837 $ 1,278 $ 2,010 $ - $ $ 1,895 $ 1 1,121

Cornelius Regan 1,467 2,391 1,195 - - 5,053

June Darensburg 1,467 1,533 1,905 2,013 - 1,618 1,250 9,786

Scott Schlegel 1,467 922 96 277 1,045 156 - 948 - 4,91 1

John Molaison 1,467 - 1,160 480 40 3,147

Michael Mentz 1,467 435 758 800 3,279 - 480 1,965 9,184

E. Adrian Adams 1,467 - 1,850 486 - 480 1,678 5,961

Glenn Ansardi 1,467 2,941 - 1,753 1,345 4,144 108 962 2,190 14,910

Nancy Miller 1,467 1,354 - 314 1,045 3,962 1,595 9,737

Stephen Grefer 1,467 - 1,045 - - 2,512

Ellen Kovach 1,467 511 - 995 1,020 3,627 - 480 1,940 10,040

Donald Rowan 1,467 - 750 - 375 2,592

Henry Sullivan 1,467 - 1,045 - - 2,512

Stephen Enright 1,467 4,357 153 107 1,095 486 - 7,665

Danyelle Taylor 1,467 - 1,045 480 1,000 3,992

Lee Faulkner 1,467 _ _ _ 1,053 486 330 3,336

TOTAL S 93.47? S 17.643 S 684 S 5.041 S 18.676 $ 20.649 S 108 S 5.998 $ 14.958 S 106.459

On

rai^, L.L.C.

CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS

S. DAVID KUSHNER, CPA' WILSON A. LaGRAIZE, JR., CPA/CFP ERNEST G. GELPI, CPA, CGFM CRAIG M. FABACHER, CPA DOUGLAS W. FINEGAN, CPA, CVA 'A Professional Accounting Corporation ^Certified Forensic Accountant

MARY ANNE GARCIA, CPA WILLIAM B. HAMILTON, CPA KATHARINE M, LASSITER, CPA RICHARD J. RUMNEY, CPA

Members American Institute of CPA's Socletv of Louisiana CPA's

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN

AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Judges of the Twenty-Fourth Judicial District Court Gretna, Louisiana

We have audited, in accordance with the 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 of the United States, the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Twenty-Fourth Judicial District Court (the Court) as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the Court's basic financial statements and have issued our report thereon dated June 28, 2017.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Court's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Court's internal control. Accordingly, we do not express an opinion on the effectiveness of the Court's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

SUITE 100 3330 WEST ESPLANADE AVENUE METAIRIE, LOUISIANA 70002

rPAMERICA IIINTERNATIONAL

. Crowe Horwath intorational-

(504) 838-9991 • FAX (504) 833-7971 www.kl-cpa.com

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Court's financial statements are free 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 opinion on compliance with those

provisions was not an objective of our audit, and accordingly, 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.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal

control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly,

this communication is not suitable for any other purpose. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

KUSHNER LAGRAIZE, L.L.C.

Metairie, Louisiana June 28, 2017

SCHEDULE OF FINDINGS

TWENTY-FOURTH JUDICIAL DISTRICT COURT SCHEDULE OF FINDINGS

For The Year Ended December 31, 2016

SECTION I - SUMMARY OF AUDIT RESULTS

1. The auditors' report expresses an unmodified opinion on the basic financial statements of the Court.

2. No significant deficiencies in internal control relating to the audit of the financial statements are reported in the Independent Auditors' Report on Internal Control Over Financial Reporting And on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditins Standards.

3. No instances of noncompliance of the Court are reported in the Independent Auditors' Report on Internal Control Over Financial Reporting And on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditins Standards.

SECTION I I - FINANCIAL STATEMENT FINDINGS

None

55

TWENTY-FOURTH JUDICIAL DISTRICT COURT SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS

For The Year Ended December 31, 2016

SECTION I - FINDINGS RELATED TO THE FINANCIAL STATEMENTS

None

SECTION I I - MANAGEMENT LETTER

None

56

Documents

Twenty-Fourth Judicial District Court Funds · basic financial statements, co/vipl/ance, and internal controls of the twenty-fourth judicial district court for the parish of jefferson,