west felic1an a parish shehiff st. francisville,...
TRANSCRIPT
WEST FELIC1AN A PARISH SHEHIFFST. FRANCISVILLE, LOUISIANA.
ANNUAL FINANCIAL REPORT
AS OF AN» TOR THE YEAR ENDED JUNE 30,2005
Under provisions of state law, this report is a publicdocument. Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of.the parish clerk of court.
Release Date
WEST FE1JCIANA PARISH SHERIFFST. FRANCISVILLE, LOUISIANA
ANNUAL FINANCIAL REPORTAS OF AND FOR THE YEAH ENDED JIJNE 30, JW5
Pafifl
Independent Auditors' Report 1-2
Management's DiscusE»n and Aiulysii 3-8
Bute Financial Statements:
Gov&flment Mde Ftntutcitil Statements;Statement of Not ASM** 9Statement of Activities 10
FwtA Futantiiai Ktatem«ats:Bnknce Sheet-Govcnnoental Funds 11Reconciliation of the Balance Sheet - Governmental Funds
to fte Statement of Net Assets 12Combined Statement of Revenues, Expenditures, ind Change* in 1'und
Balance-GovtrnmentdPuttds 13-14Reconciliation of flw Stmtemeut of Revenues, Expenditures, and Changua in
Fund Balance - Goveanmental Funds to the Statement of Activities ISStatement of Fiduciary Net Assets 16
Vote* to Financial Statement* 17-29
Required Supplementary Information
Budgetary Comparison Schedule - General Ftind 30-31
Supplemental Information Schedules -
Capital Project Fund - Wo* Release Fund:
Description 32Statement of Revenues, Expenditures, & Changes in Fund Balance 33
Fiduciary Fund* - Agency Funds:
Descriptions 34Combined Balance Sheet 35Schedule qf Changoa in Balance Due to Taxing Bodies and Others 36
Other Information Required by GbwiwMcn* AxtEting Standantit;
Report on Internal Control Over Financial Reporting and cm Compliance and Other Matters Basedcm an Audit of Financial Statements Performed in Accordance with Government Auditbig Staritlarth 37
Schedule of Findings and Questioned Costs 38
Summary Schedule of Prior Audit Fi&dings 30
Ccorcctivc Action Plan for Current Year Audit Findings 40
MAJOR & MORRISONCERTIFIED PUBLIC ACCOUNTANTS
MEMBERS:JOBN L. MOBHlflOtt in, CPA, PC AMBHTCW IHS*IO!U!HI OFHftfiK A. DAVID, CPA, EG CSRVITZKD FOBLIC
aOCXEVT OPCHRVIFXKD PUBLIC AOCOtniTJUmS
V30J P. MHJOR, CEH, »C [KETIEKD) «W*~M*K.»
INDEPENDENT AUQITOHSf REPORT
Honorable J. Austin DanielWest Fcliciwia Parish SheriffF O Drawer 1844St Francisville, Louisiana 70775
We bave audited the accon-nunying financial statements of Ac governmental activities each major fund, andthe aggregate remaining fond information of Has West Felicia™. Parish Sheriff as of tod for fbc year endedJune 30,2005, which collectively comprise the Sheriffs basic financial statements as listed in the foregoingtable of contents. These financial statement* are the reaponsibiliry of the West Feliciani Parish Sheriffmanagement Our responsibility is to express opinions oa these financial statements based on our audit
We conducted our audit in accordance with auditing staodanb generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standard*, issuedby the Comptroller General of the United States. HIOEB standards require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements ore free of material misstatenKut. An auditincludes examining, on a test basis, evidence supporting tbc amounts and disclosures in the financialstatements. An audit also includes assessing the accounting principles used and significant estimates nude bymanagement as well as evaluating die overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinions.
In our opinion, die financial statements referred to above present fairly, in all material respects, the respective{buuiciaj position of me governmental activities, each major find, and the aggregate remaining fondinfflrmatinn of the West Felitiana Parish Sheriff, as of June 30,2005, and the respective changes in financialposition thereof far die year then ended in conformity with accounting principles generally accepted in theUnited States of America.
In accordance with Government Auditing Staa^at^st we have also issued oiir report dared September 25,2005on our consideration of me West Fehciana Parish Sheriffs internal control over financial reporting and oa ourteats of its compliance with certain provisions of laws, regulations, contracts, *nd grant agreements and othermatteis. The purpose of mat report is to describe die scope of our testing of intamal control ovur financialrcpurtmg and compliance awl the re&ulto of diai le*Uu6. and not to provide an opinion on the internal controlover financial reporting or on compliance. That teport is an integral part of an audit performed in accordancewith Gevei-WTKwt Auditing Standards and should be considered in conjunction with mis report in consideringthe miolrs of our audit.
The Management's Discussion and Analysis and budgetary comparison information on pages 3 through & andpages 30 and 31. are not a required part of the basic financial statements, but are supplementary informationrequired by accounting prioedpleB generally accepted in the United States of America. We have applied certainlimited procedures, which consisted principally of inquiries of management regardioj* the methods ulmeasurement and presentation of the required supplementary utfbrmstioji, However, we did not audit th£mfonmatiaft and express DO opinion on it.
1
POST OFFICE BOX 190, NEW ROADS, LA 70760 - PHONE (225) tfft-4531 - FAX (225) 63K-689H
Our audit ww conducted for the purpose of footling opinions on the financial statements thai collectivelycomprise the Sheriffs basic financial statement!. Hie accompanying supplemental information schedule* andother information as listed in the foregoing table of content} arc presented tat the purpose of additionalanalysis and arc not a required port of the basic financial siattrceoti of the West Fdiciaoa Parish Sheriff. Suchmfbrmmtion has been subjected to the auditing procedures applied m the audit of the basic financial statementsand, in our opinion, b fairly stated, in all material respects, in relation to the basic financial statements takenas a whole.
Maj or and MorrisonNew Roads, LouisianaSeptember 28,2005
2
POST OmCE. BOX 190, N EW ROADS, LA 7D760 - PHONE (215) 63*453 ] - FAX <123) 63K-6RV8
MANAGEMENT'S DISCUSSION AND ANALYSIS
WEST FELIOANA PARISH SHERIFF
MANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30,2005 •
Within this section of the West Felicfana Parish Sheriff (the Sheriff) annual financial report, the Sheriffsmanagement provides this narrative discussion and analysis of the financial activities of the Sheriff for thefiscal year ended June 30,2005. The Sheriff's financial performance is discussed and analyzed within thecontext of the accompanying financial statements and disclosures following tins section.
FINANCIAL HIGHLIGHTS
The Sheriff a assets exceeded ita liabilities by $6,468,701 (act assets) for the fiscal year reported.
Total assets are comprised of the following:
1. Capital assets, net of related debt* of 91,196,368 include property and equipment, net ofaccumulated depreciatiou, and reduced for outstanding debt
2. Unrestricted net assets of $5,263,433 represent the portion available to maintain theSheriffs continuing obligations to citizens and creditors.
The ShwifP* governmental mods reported total ending fund balance of 55,272,333 this year. Thiacompares to the prior year ending fund balance of $5,232,019, showing an increase of $40,314. Generalfund balance of $5,263,433 allows a $35b4°5 increase from the prior year,
At the end of the current fiscal yeat, unreserved fund balance for the General Fund was 35,138,943.Ovexfll}, the Sherilf s office continues to maintain a strong financial position. The financial highlights areexplained in more detail in the "financial analysis" section of this document
OVERVIEW OF THE FINANCIAL STATEMENTS
This Management Discussion and Analyst* document introduce* the Sheriffs basic financial statements.The basic financial statements include: (I) government-wide financial statements. (2) fund financialstatements, and (3) notes to the bttic financial statements. The Sheriff also includes in this reporttdrlitinnal information to supplement the baeifi financial statements.
Government-wide Financial Statement*
The Sheriffs annual report includes two government-wide financial statement*. These statements provideboth long-term and short-term information about die Sheriffs overall financial status. Financial Departingat this level uses a perspective similar to that found in the private sector with its basis in accrual accountingand elimination or rechusification of activities between funds.
The first of these government-wide sUtltiDwnls 1st the Sluleuient of Net Assets. This is me government-widestatement of position presenting iDfora»tiaa that includes all of (be Sheriffs assets and liabilities, with thedifference reported as net Assets. Over time, increases or decreases in not aucts may serve as a usefulindicator of whether the financial position of the Sheriff as a whole is improving or deteriorating.Evaluation of the ovemll heatth nf the Sheriffs finances would extend to other nonfmaneial faciors such usdiversification of the taxpayer base, iu addition to the financial information provided in this report.
The second government-wide statement is the Statement of Activities, which reports how the Sheriffs netassets changed during the current fiscal your. All current year revenues and expenses are includedregardless of when cash is received or paid. An important purpose of tho design of die statement ofactivities is to show the financial reliance of the Sheriffs distract activities or functions OD revenue*provided by the Sheriff*s taxpayer*.
WEST FEUCIANA PARISH SHERIFF
MANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30,2005
The government-wide fuunciAl statements present governmental activities of the Sheriff tfa&t areprincipally supported by property fexec. The sole purpose of these governmental activities is public safety.The goveromeot-wide financoal sUtementi are presented on pages 9 and 10 of this report
ftuul Financial Statements
A fund is an accountability unit used to maintain control over resources segregated for specific ac tivitics orobjectives. The Sheriff uses funds to ensure and demonstrate compliance with finance-related lews cudregulMiani. Within the basic financial statements, fund financial ststeraetitj focua on the Sheriff» mostligraScant funds rather than the Sheriff as a whole.
The Sheriff has two kinds of funds:
Govotnmcatal funda arc reported 11 die fund financial statements and encompass the same functionreported as governmental activities in rbc government-wide financial statements. However, fee focus isvery different with fund statements providing a distinctive view of the Sheriffs governmental funds,including object chmifioatiotis. These statements report short-term fiscal accountability focusing on thewe gf spendable resources and balance* of spendable resources available at the end of the year. They areuseful in evaluating annual financing requirements of govtxnineptcil programs and the commitment ofspendable resources for the near-term.
Since the government-wide focus include! the long-term view, comparisons between these twoperspectives may provide insight into the long-term impact of shott-torm financing decisions. Both thegovernmental fond balance sheet and the governmental fund operating statement provide a reconciliation 10assist in understanding the differences between these two perspectives. The basic governments! fundfinancial statements are presented on pages 11-15 of this report.
Fiduciary funds are reported in the fund financial statements and report taxes collected for other taxingbodiM, deposits held pending a court action and the individual prison inmate accounts. The Sheriff onlyreports agency fluids. The basic agency fund financial statement: is presented on page 16 of this report
Note* to the basic financial statements
The accompanying notci to the financial statements provide information essential to a full undemanding ofthe government-wide and fowl financial statements. Th« aotea to The financial statements begin cm page17 of this report.
Other informatloa
In addition fa tba basic financial statements and accompanying notes, this report also present* certainrequtmd supplementary information coDcerame; the Sheriffs budget presentations. Budgetary comparisonstatements are included as "required supplementary information" for the general fund. These statementsand schedules demonstrate compliance with the Sheriffs adopted and fiwU revised budget. Requiredcuppleraentary information can be found on pages 30 and 31 of this report.
hi addition, other supplemental information providing details on the capital project fund and individualagency funds is presented on pages 33,35, and 36 of mis report
FINANCIAL ANALYSIS OF THE SHERIFF AS A WHOLE
The Sheriff implemented the DEW financial reporting model used in this report beginning with the fiscalyear ended June 30,2009. Over time, as year-to-year financial information is accumulated on a
WEST FELICIANA PARISH SHERIFF
MANAGEMENTS DISCUSSION AND ANALYSISHW 30,2005
consistent bub, changes in net assets may be observed and used to discusi the changing financial positionof the Sheriff a* a whole.
The Sheriff's net aaieta at focal year-end are 16,463,701. The following table provides a summary of CbeSheriff1* net assets:
Summary of Net Assets
2005Governmental %
Activities Total
31104GovernmentalActivities
%Total
Assets:Current assets and other assetsCapital assets
Total Assets
Liabilities:Current liabilitiesLong-term liabilities
Total liabilities
Net assets:Investment in capital assets, not of debtRestrictedUnrestricted
Total net assets
3 5,554,592U96368
6J5D.96Q
282,2590
282.239
1,196,3688,900
SO63.433
82%18%
10Q&
100%0%
100%
19%0%
81%
S 5,493,8051.281.955
6.775.760
261,786U083
262.869
1,280,8724,081
5.227,918
81%19%
100%
99%
100%
19%0%
81%
S ti.46S.701 100% S fi.5ia.B91 100%
The Sheriff continues to maintain a high current ratio. The cumttt ratio compare* current assets to cuirentliabilities and is an indication of the ability to pay current obligations. The current ratio for governmentalactivities is 19.7 to 1.
The Sheriff reported positive balances in net abxels fur (he goveiwuentaL activities. Net assets for thesheriff decreased by 344,190 fin governmental activities in fiscal 2005.
Note that only 19% of ttw governmental activitieft* net nscete are tiod up id capital aisets. The SbenfF usesthese capital uset& to provide services to it* citizens.
The following table provides a summary of tht Sheriffs changes in net asset*:
WEST FELICIANA PARISH SHBJUQFF
MANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30,2005
Summary of Changes in Net Afisete
Governmental PercentActivities ofTotal
6/30/Q3
Revenues;Program;
Chatgcs for servicesOperating grantsCapital grants
General:Ad Valorem taxesUnrestricted state grantsMerest earningsMiscellaneous
Total revenues
Program expenses:Public safetyInterest
Total expense}
Change in net assets,
Beginning net assets
Ending net assets
S 641,794570,436
5,623
3,925,435226,494100,333100,225
12%10%0%
70%4%2%2%
5.570.340
5.614.5290.
5.614.329
( 44,190)
6.512.891
6.468.701
100M
100%0%
100%
Governmental PercentActivities ofTotal
6/3Q/Q4
& 655,643491,588105,230
3,870,889228,86057,91449.125
12%9%2%
71%4%1%1%
5.459.243
5,533,366Q_
5.533.366
< 74,118)
ti. 5 87,008
fi.512.891
100%
100%1%
100%
Governmental Revenuu
The Sheriff is heavily reliant on property taxes to support its operation. Properly taxes provided 70% of diesheriffs total revenues. Program revenues, intergovernmental agreements, sheriff's office fees andcommissioni, other sheriff's office rcvcnuci, and interest on deposits fund 30% of governmental operatingexpenses. Prior year percentage* for property taxes were comparable to the current year's percentage.
Governmental Function*! Expenie?
The total function of die Sheriff B office ii public safely activities. Of the total public safety coits,dcpMciatton on the capital assets -was $328,943 or 6% of total costs.
FINAOAL ANALYSIS OT THE SHERIFFS FUNDS
Gavcramental funds:
As discussed, govamnctita) funds are reported in the fund statements with short-term, inflow and outflowof spendable icsoutccs focus. This information is useful m assessing Tcnourcea available u the end of theyear in canquruoa wWi upcomioa financing lequiremeiite. Gavenuaental funds reported ending fund
,272,333. Of this year-end total, 35,H7,&42 is unreserved indicating availability for
WEST FELICIANA PARISH SHERIFF
MANAGEMENTS DISCUSSION AND ANALYSISJUNE 30,2005
continuing die sheriffs activities. Legally restricted fund balances (reserved fund balances) include$124,491 for prepaid items.
The total ending fund balances of governmental funds show an increase of $40,314 and resulted mainlytrain both an increase in revenues and slight decrease in expenses.
Major Governmental Funds
The General Fund ia the Sheriffs primary operating fund and the largest source of day-to-day servicedelivery. The Genend Fund's balaiBeii^rca^ by 335, W In fiscal 2003 - 2004 theGeneral Fund decreased approximately $113,838. The current year increase was due to a number offactors. Revenues increased by $217,0$! mainly from increases ia property taxes, interest earnings, andgrant income. Expenses increased by $67,717 due to increases in operating service^ fuel, insurance, andsupplies) and capital outlay.
The General Funds ending fund balance was slightly higher than the prior year, reflecting the continuedgoal of spending only what it generated and operating within budgeted cents. The fund balmce reflect! anadequate reserve for unexpected occurrences.
Budgetary Highlights
General Fund
The Genera) Fund's original budget was more than, and the final revenue budget less than, actual collectedamounts reported in fiscal 2005. The oriental revenue budget was reduced in the area of federal grants dueto the delay in starting the work release center project, while moat other revenues remained the same withlittle changes in the amended number*. Miscellaneous revenue items actually came in over budget ai wellas fmeE and forfeiujres.
The original expenditure and final budget reported! expected increases in capital outlays tor neededequipment with minor decreases in personnel costs and benefits and operating services. Other increasesincluded:
An increase of 5,0% in health insurance coverage for employeesPension contributiona -worn 7.5% higher (due to ,5% increase in employer rate)Non-health insurance (auto, liability) was 5.7% higher dun estimatedFuel costi were 14.3% higher than estimated due to higher gasoline pricesCapital outlay included estimates for four srw vehicles and communication equipment
CAPITAL ASSETS AND DEBT ADMINISTRATION
Tho Sheriff a investment m capital assets, net of accumulated depreciation as of June 30, 2005, was,$1,196,368. The overall increase was 6.6% for the Sheriff JIB a whole. See footnote number 6 foradditional infommtidn about changes in capital assets during the fiscal year and balance* at year end. Thefallowing t&ble reflects a summary of capital asset Activity.
WEST FELIdANA PARISH SHERIFF
MANAGEMENT'S DISCUSSION AND ANALYSISJUNE 30, 2005
Capital Assets:Activities
Depreciable assets:Buiiding» equipment & furcitin* S 923,231 $ 784,061Construction in progress tM.zyj 1 24,<J47Vehicles 1.317.403 1.383.003
Total depreciated assets 2,371,929 2,292,01 1
Lew accumulated depreciation 1.390.705 _ 1,215 JJOQ
Book value - depreciable assets S OS1/MA il.066.gll
Percentage depreciated 59% 53%
The major additiona to capital assets include:
Fourncw vehiclBB 9103,003 (an average cost of 525,751)One uted vehicle S 11,900Communication and computer equipment $122,671
Long-teem debd
At the end of the fiscal year, the Sheriff had no long-term debt
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
Approximately 70% of the sheriffs revenues are derived from ad valorem taxes, with the Entergy RiverBead Nuclear Plant providing 72% of the ad valorem taxes in the parish. Ai the plant ages, assessmentvalue* and revenues will continually decline. Grant revenues uc expected to increase due to funding for thework reloase center and homeland security related funds. Expenses in total are expected to remain stablewith increases in the capital outlay budget In fund 4 new vehicles (impletnentfas a system of yearlyreplacements to avoid largp one time expenditures), a narcotics and detective building, other capitalequipment, and expenses ou the woilc release center. Group health costs and pension costs are expected toincrease due to retirement benefit increases and health, insurance costs rising. Due to (be work releasecenter construction, it is Expected that die meed to use excess fund balance within this yeir will occur atsome point during the year.
CONTACTING THE SHERIFF'S FINANCIAL MANAGEMENT
Thia financial report is designed to provide a. general overview of the Sheriffs finance, comply withfinance-related lavs and regulations, and demonstrate the Sheriff A commitmeat to public accountability. Ifyou have questions about this report or would like to request additional information, contact 3. AustinDaniel, Sheriff, West Feticiana Sheriff and Tax Collector, P. 0. Box 1844, St. Fraacisvillc, LA, 70775.
BASIC FINANCIAL STATEMENTS
WEST FEUCIANA PARISH SHERIFFSt Francl»vlll«, Louisiana
Statement of Net Assets
June 30.2005
ASSETS
Cash and cash equlvaJeritsInvestmentsAccounts receivablePrepaid assetsCapital assets:LandOther capital assets, net of depredation
Total Assets
LIABILITIES
Accounts payable and accrued expanses
Total LEabilittw
NET ASSETS
Invested in capital assets, net of related debtRestricted tor:
Capital projectsUnrestricted (deficit)
Total net assets
GovernmentalActivities
91,3665,203.421
135.324
124,491
215.144981.224
6.750.960
282.2S9
282,259
1,196,368
8.9005.263.433
fl48BJQ1
The accompanying notes are an integral part of this statement.
WEST FELICIAMAPARJSH SHERIFFSt. Francisville, Louisiana
Statement of Activities
For the Year Ended Jun» 30,2005
Program
FUNCTrONSflPROGRAHS
Operating CapFtal NetCharges for Grants and Grants and (Expense)
Expenses Services Contributions Contrtoutions Revenue
Governmental activities:General government - Public Safety S 5.S14.529 S 641.794$ 570.436 S 5.823 S M.39B.B771
Total governmental activities
General revenues:Ad valorem taxesState revenue sharingVideo poker revenuesGain (loss) on sale of equipmentMiscellaneousUnrestricted investment earnings
Total general revenues
Change in net assets
Net assets - beginning of the year
Net assets - end of tha year
S 5.614.529 t 641.794 S 570.436 t 5.623 C4.396.6771
3,925/135119,609106.885
3,55496,671
100.333
4.352.4B7
(44,190)
6.5-12,891
G.468.701
The accornpanyhg notes are an integral part of this statement.
10
WEST FEUCIANA PARISH SHERIFFSt Francisville, Louisiana
BALANCE SHEET -GOVERNMENTAL FUNDS
June 30,2005
OTHER TOTALGENERAL GOVERNMENTAL GOVERNMENTAL
FUMD FUND
ASSETS AND OTHER DEBITS
Assets:Cash and cash equivalentsInvestmentsReceivablesPrepaid assets
Total Assets and other debits
LIABILITIES, EQUITY, AND OTHER CREDITS
Liabilities:Accounts and salaries payableCompensated absancas payable
Total Liabilities
Equity and Other Credits:Fund balancesReserved tor prepaid*Unreserved - designatedUnreserved - undesignated
Total Equity and Other Credits
TOTAL LIABILITIES. EQUITY,AND OTHER CREDITS
$ 42,625 $
5,203.421135.155124.491
S 5.545.692 S
$ 46.143 $236.116
282.259
124.4910
5.138.943
5.263.433
I 5.545.692 t
B.731 $0
1690
a.0005
0$0
0
08.900
0
8.900
8,900 S
91,3565,203,421
135,324124.491
5.554.592
46.143236.116
282.259
124,491B.9GQ
5,13fl,943
5.272.333
S.554.592
Ttie accompanying notes are an integral part of this statement.
11
WEST FEUCIANA PARISH SHERIFFSI Franclsvllle, Louisiana
Reconciliation of the Balance Sheet - Governmental Fundsto the Statement of Net Assets
For the Year Ended Juno 3D, ZOOS
Total fund balance - governmental funds $ 5.272,333
Amounts reported for governmental activities In the statementof net assets are different because:
Capital assets used In governmental activities are not currentfinancial resources and. therefore, am not reported in theBalance sheet - governmental funds. 1,196.368
Long-term liabilities, including certificates of indebtedness, are not due end payable in thecurrent period and therefore are not reported tn tha governmental funda. 0_
Total net a&sets of governmental activities $ 6.466.701
The accompanying notes are an integral pert of this &tatem&nt.
12
WEST FELECIANA PARISH SHERIFFSI. Francisvilla, LouisianaGOVERNMENTAL FUNDS
Combined Statement of Revanuw. Expenditures,and Changes In Fund Balance
For the Year Ended June 30,2009
REVENUES
Ad valorem laxeeIntergovernmental revenues:Federal grantsState grants:State revenue sharingState supplemental payMiscellaneous
LocaJFees, charges, and commissions for services:Commissions on licenses, etc.Civil and criminal feesCourt attendanceFeeding, transporting, and keeping prisonersOther
Fines and forfeituresInterestMiscellaneous
Total revenues
EXPENDITURES
Public safety:Personal services and related benefitsOperating servicesMaterial and suppliesTravel and other chargesCapital outlayFacilities acquisition & constructionMiscellaneous
Total expenditures
EXCESS{D0fici»ncy) OF REVENUESOVER EXPENDITURES
GENERAL GOVERNMENTAL GOVERNMENTALFUND
$ 3.925,435 $
116,174
1 19,609142.B9B311,366311,993
24,86428,9933,200
204,04326,35833,455
100,333211.864
5.560.584
3.687,3171.325,153
220,07342,388
261,2300
9.702
5.545.863
FUND
0 $
5,623
0000
000000
0579
6.202
00
5110
6,348605920
8.383
FUNDS
3.925,435
121,796
119,609142,896311,366311.993
24,86428.9933,200
204,04326,35833.45S
100,333212.444
5.565.786
3,687,3171,325,153
220,58442,389
£67,577805
10.622
5.554.246
14.720 $ •:2.181) $ 12.539
The accompanying notes are an integral part of this statemant
13
WEST FELECI ANA PARISH SHERIFFSI. Franclsvlhe, LouisianaGOVERNMENTAL FUNDS
Combined Statement of Revenue*, Expenditures,and Changes In Fund Balance
For fli« Year Ended June 30,2005
OTHER TOTALGENERAL GOVERNMENTAL GOVERNMENTAL.FUND FUME FUNDS
EXCES3[Daflclancy) OF REVENUESOVER EXPENDITURES
OTHER FINANCING SOURCES(UseG)Sale gf equipment
Operating transfers inOperating transfers out
Total other financing sourcestuses)
EXCESS {Deficiency) OF REVENUES ANDOTHER SOURCES OVER EXPENDITURES ANDOTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
$
$
14,720 $
27,7750
20.775
35,495
5,227,938
5.263.433 S
*«D»
07,000
0
7.000
4,819
_.4.081 ...
8.900 S
12,539
27,7757,000
ff.QOOl
27.775
40,314
5.232.019
5.272.333
The accompanying notes are an Integral part of this statement.
14
WEST FELIC1ANA PARISH SHERIFFSt. FranctBviJIo, Louisiana
Reconciliation of the Statement of Revenues, Expenditure*, andChange* in Fund Balances - Governmental Funds to ttie Statement of Activities
For the Year Ended June 30,2005
Net change in fund balances - total governmental funds
Amounts reported for governmental activities In the statement of activities aredifferent because:
Governmental funds report capital outlays as expenditures. However , in the statementof actEvFtlas the coat of those assets is allocated over their estimated useful lives andreported as depreciation expense, This is trie amount which capital outlaysexceeded depreciation in the current period;
Capital outlaysDepreciation expense
Governmental ftjnda report the proceeds from the sale of capital assets as revenues.However, In the statement of activities only gains or losses are reported:
40.314
(loss) on the disposal of capital assetsProceeds from sale of capital assets
Repayment of the principal of long term debt results in the use of current financial resourcesin the governmental funds, but riaa no effect on the Statement of Met Assets. This representsthe amount of printipa! retirement of long term debt
267,577(328.943)
3.564(27.775)
1.063
Change in net assets of governmental activates (44.1901
Tne accompanying notes am an Integral part of this statement,
WEST FELICIANA PARISH SHERIFFSt. Francis villa, Louisiana
STATEMENT OF FIDUCIARY NET ASSETSJune 30.2005
ASSETS
Cash and cash equivalents
TOTAL ASSETS
AGENCYFUNDS
163.533
163.533
LIABILITIES
Due to taxing bodtes arid others
TOTAL LIABILITIES
163.533
163L533
The accompanying notes are an integral part of this statement.
NOTES TO THE FINANCIAL STATEMENTS
WEST FELICIANA PARISH SHERIFFSi. FrancIsvilLe, Louisiana
Note* to the Financnl StatemcntiAJ of and for the Year Ended June 30,1005
INTRODUCTION
AB provided by Article V, Section 27 of the Louisiana Constitution of 1974, the sheriff servsa a four-year term as the chiefexecutive oflkra of the kweiUTOceninitdiFt^ The ibciff administers the pariibjeiJsystem and exerciser duties required by die parish court system, mch as providing bailiffs, executing orders of the court And
As toe chief law enforcement officer of the parish, the sheriff hu the responsibility far enf jrting state and local laws andotdinmoeswitiuD the terdtoriri boundaries of to The sheriff {travidcapcotectinn to tosite patrols and investigations and serves the residents of the parish through the establishment of neighborhood watch programs,antidrug abuse programs, rt cetera. In addition* when requested, the sheriff provides assistance to other law enforcementaeeoeiec within the parish,
An ifce ex-nfficio tacr collector of die parish, the sheriff1 \a respnraiMe fhr collecting and diKtrihiting ad valnrem property taxes,parish occupational licenses, state revenue sharing funds, sporting licenses, fines, costs, and hand forfeitures imposed by thedistrict coat
1. SUMMARY OF SIGNIFICANT POLICIES
A. BASIS OF PRESENTATION
financial ttntotucifls of the West Fcliciana Parish Sheriff have I men prepared in cootbmuty withgovernmental accounting principles generally accepted in toe United States of America. The GovemnoeuinJ AccountingStindardt Board (GASB) is die accepted itandaid-wttiag body for establishing govenunentai accounting and financialreporting principles. The accompanying basic financial statements have been prepsired in conformity with GASBStatement 34, Basic Financial Statements- and Management's Ditatssian and Anutyxis—fir State uad LocalGovernments. Issued in Jure 1999.
B. REPORTING ENTITY
The sheriff is aa bdepenoently elected oflkuiL The Wesl Feliciaiu Pariilt Police Juiy due» nminfaiii and operate OKparish courthouse fr wiifefr &f. attpriff** nfffaft « tngaiad HMKJVCT, hecawp *q p^T*<« j wy <*«« TJ^I pmy^dtr riEnT**^"?assistance to the sheriff -which makes the shciifTfiacally independent nf ihe polioe jury, the sheriff was determined not tobe a component unit of die West FeUcimia. Pariah Police Jury, the financial reporting entity,
The acconpnnying financial stnirmrnfr present in&imatbn only on the flinds rmiodained by the sheriff and do notpresent iafDnmtton on fte police Jnrft fte genenl government service* provided by thiJt gowmnieuial unit, or the othergovernmental units that ooxoprise the financial reporting entity.
c VUND ACCOUNTINGThe sheriff uses funds to maintain its flnnnciftl records during the year. Fund accounting ii designed it) demonstratelegal compliance and to aid financial management by segregating transactione relating to certain governmentfunctions or activities. A fund is defined as a separate fiscal and accounting nutty with a self-balancing set ofaccounts.
Fund$ of the sheriff an classified into two categories: governmental and fiduciary. Each category, in turn is divided intoseparate fund types. The fund classifications and a desoiptioiicf each existing fimdtyp; follow:
17
WEST FELK1ANA PARISH SHERIFFSt. Fnuicisrille, Louisiana
Nates to the Financial Statements
Garoniixiental Fundi
Governmental fluids account for all or most of the sheriff's general activities. These funds focus on the sources,uso», and balancea of current financial resources. Expendable assets are assigned ta the various goveuuusnulfunds acmritng to Hie purposes for which they may be used. Current liabilities are assigned to the fiiud fromwhich they will be paid. The difference between a governmental fund's iBseta and liabilities is reported as fundbalance. In ge&etal, fund balance represents the accumulated expendable resources, which mty he wnd tnfinance Jutuxe period programs or operation* of tta Ehui£t Thn following are the AeanfFs gpvenunHotil fundc:
General Fund-Tlto General Fund, as provided by Louisiana Revised Statute 13:1422, is the principalfund of the sheriffs office and accounts for all fiiuucial icuutcet, except those required to beaccounted for in other finds. The sheriffs priznaiytcairoe of revenues an nd valorem tax levjedhythe law enforcement district Other sources of revenue include commissions on state revenue sharing.state supplemental pay for deputies, civil and criminal fees, fees for court attendance and maintenanceof prisoners, et cetera. General operating expenditures ate paid from ±i& fund,
Capital Project /M— accounts for financial resources received and luted for tl« acquisition,ccnetiuction» or improvement of capital facilities not reported in othcf fioveramenttJ funds.
Fiduciary Fuuda
Fiduciary food reporting focusd on net assets and changes in net aiseta. The only fund* accounted for m ftriscategoiy by ifae abctuT aie agenc/ tuDd& The Bgeocyvarious (axing bodieB (tax coUecubns) and for depo&iee held pending court act ion. These fluids arc custodial innature (acsetc equal liabrilitie») and do not involve measurement of results of ikperatians. The agency funds areused as depoaitcdea for civil suita, cash bonds, taxes, fees, et cetera. Disbuiis&iJCTrtiaTsrathewftndsi arc madeto various parish agencieB, utigantE in suits, et cetera, ul the manner prescribed by law, Conscqucnfly, )heagency finds have no measurement focus, but ute the modified accrual basis of accounting.
a MEASDOEMffiNT FOCUS/BASIS OF ACCOUNTING
KovemmEiii-Wide Financial Statementi (GWFS)
The Statement of Net Assets and the Statement of Activities dispky information about the aheriff u a whole. Thesestatements include all the financial activities of the sheriff Information contained in tfcctc statements reflect theeconomic re»uiws me«uiwn losses, assets,and JiobilidM resulting from exchange or exchange-like transactions are "wgni-aftrf when the exchange occurs(regardless of when cash is received or disbinaed). Revenues, expenses, gains, losses, assets, and liabilities resultingfrom Tionex&hgnxB transactions are recognized in accordance with the lequircmeos of GASB StatemeDt No, 33,Accounting and Financial Reporting jbr Noaexchange Transactions.
Prograai ReveniKi - Program revenues included in the Statement of Actives sro clcrivcd directly finmas a Ifce far services; program revenuea reduce the cost of the function to be financed, from the sheriffs ganeral
Fund Financial Statements (FFS)
The omoonte reflected in the General Fund and other funds of the Balance Sheet 2nd Statement of Revenues,Expenditure^ and Changes m Fund Bd^Witn tfii* iflcaaurtenent foeus, oaly cuttent usets and entreat liabilities are generally included on the balance sheet. Thestatement of levemuft, expenditures, and changes in fund balances reports on fhe source* (ie., revenues and otherfinancing sources) and uses (i.o., expenditures And oilier financing uses) of current finocciR] resources. This approach isthen reconciled, through adjustment to a government-wide view of the sheriff 6 operations (See the reconciliation
IS
WEST FEUCIANA PARISH SHERIFFSt. FrauMlivJlIc, Louisiana
Notei to the Financial Statements
The amounts reflected in lite General Fund in the FFS use the modified accrual bass of accounting. Under themodified accrual basis of accounting, revenue! tie recognized when susceptible to accraa] (U, when they becomeboth neajuiablc and available). Measurable means tne amount of the transaction can be determined and availablemeans collectible within fee current period or soon enough thereafter to pay liabilities of tbt current period. Thesheriff considers all revenues available if they are collected within 60 days after the fiscal year end. Expenditures uerecorded when the related fund liability is incurred, except for interest and principal payments on general long-termdebt, which is recognized when due. and certain con^xnaatcd absences and claims and judgments which axerecognized when the obligation* are expected to be liquidated with expendable available financial resources. Thegovernmental funds we the following practices in recording revenues and expenditures:
Revenues
"Federal ml fltate entideinenti (which include state mipjilemental pay for deputfe* tnA state revenue utiaring) areiQooitkxi as umnatricted grantt-m-qM when available and measurable. Federal Mid state gndtt are recordedwhen die expenditures have been incurred.
Local mtHgDvemmentftl reMEbniwarenta are recognized monthly when available and measurable.
Ad valorem taxes an recanted ia the year ihe taxea tun due and payable. Ad valorem taxea are assessed on acalendar year baaia, become due oa November IS of eachyear, andbecomedelbquentonDeoeniberSl. Thetaxes are geoerally collected in December, January, and February of the fiscal year.
Interest earning* on time deposita are recanted when earned. Interest on checking and money market accountsis recorded monthly whta die interest i* available.
Keedt&g, transporting, and maintenance of priaacen* revenue is recorded monthly for services renderedduring the month.
Substantially all omer tevenuea are recorded when received.
Expenditures
Salaries are recotded as expenditun» wbefi earned
Purchases of various operating supplies are xeconled as expenditures hi the accounting period in which they arepurchased.
Compensated absences are recognized as benefits art) earned.
Substantially all other expendiranw are recognized when die related fund liability has been incurred.
Other Financing Sources (Uses)
Transfer between funds, which are not expected to be repaid, sale of equipment, and proceeds from the sale ofcertificates of indcbtednesB are accounted for as other financing sources (uses). These other financing sources(uses) are recognized at die time the underlying events occur.
Deferred Revenues
Deferred revenue* viao when naauiCBtt flic received by the ateriff before it bu a legal claim to them, as whengiaut monies ace received before the incurrence of qualifying expenditures. In subsequent periods, when the
19
WEST FEUOANA PARISH SHERIFFSL Francuville, Louisiana
Notes to the Financial Statements
sheriff has a legal claim to too resources, the liability &r deferred revemte ia removed from the ootnnuiadnhftet and thft revenue " mayiiajf. d,
E, BUDGETS
Hie proposed budget for the general frnd,WfiB[&ispKpaxcdanthemotfJfi^June 30, 1QOS WAS made available for public inspection ott June 1 1, 2004. A notice concerning the public hearing waspiublahed in Ibe official journal on June 10,2004. Tte public hearing was held at fro Weal Feliciaiia Parish Sheriffsoffice on June 23, 2004 for comments fora taxpayer at which time it was legally adopted. The budget is legallyadopted and mynrVid, as noocssaiy, by the sheriff;
All expenditure appropriations lapse at year-end. Unexpended appropriations find any excess of revenues overexpenditures aro cairied forward to die sribttquent year as beginning fimd balance,
Neither encumbrance accounting nor fnml integration of the budget into the accounting records is employed as AnwiagaoKOt oontiol device. However, periodic coTtqaftriaona of budget and actual amounts aie made. Budget amountsimdudod in foe accompanying financial sbtcmcob include 4c orignial adopted budget and all subsequent amendments.
F. ENCUMBRANCES
TT» Office of Ac Wett Fcliciaoa Pariah Sheriff does not employ encumbrance aooooadng.
G. CASH AND CASH EQUIVALENTS
Cash incudes amounu bi demand dcpoaita, interest-bearing demand deposits, and time depoaib. Cash eqiuvnlentsinclude amounts in time deposits and those otter inveibncnta with original maturities of 90 days or less. Under statelaw, the sheriff may dcpont with state banks organized voder Louisiana law or any other state of tiu United States, orunder the laws of the United States. Tax collections must be deposited in a bank dornicilcd in fte parish where the &mdsare collected
HL INVESTMENTS
Investments ore limited by R-S. 332955 and the Gheriff * investment policy* If the original maturities of iove&tmetitaexceed 90 days, they ate classified aa investments: however, if the original maturities are 90 days or less, they areclassified a* cash equivalents. All external pool deposits are considered investments.
GASB Statement No. 3 1 requires the sheriff to report investments at Stir value in the balance sheet, except as fallows :
1. Investmftnts in fionpflrticipfltirig imettat-eanring contracte, such as aonnegotiable certificatesof deposit with redemption terms that do not consider market rates, should bo reported using acoat-iased measure, provided that the fair value of those ccmtmcrs is not s^nificanily affirciedl>y the impairmerit of the credit standing of the issuer or other factors.
2. The sheriff nay report at amortized Cost money raukat investment* and participating intettataunins icveBUnenl contracls thai have v nsuwuning wnturily at Lime urpuntauw ol ucu yetu orless, provided feat the fair value of those investments is not significantly affected by theimpairment of the credit standing of the issuer or by other factors. Money market investmentsue abort-term, highly liquid investment contracta include U.S. Treasury obtieatioas. Interesttaming investment contracts fhat include time deposits with financial institutions (such ascertificates of deposit), repurchase agreements, aod guaranteed investment contacts.
In accordance with GASB Statement No. 31, to sheriff teporta investments at amortized cost, money marketinvestments end participating interest-bearing investment contracts that have a remaining maturity at time of purchase
20
WEST FELIOANA JABHSH SHBKHFSt. Fnudsvtile, Louisiana
Notei to the Financial Statements
of one year or less,, provided that the for value of those investments is not sjgnificardy affected by the impairment ofthe credit standing of the issuer or by other factors. Money market investments Arc short-term, highly liquid debtinitmmeate that include U.S. Treasury obligations.
I. PREPAID ITEMS
The Sheriff reroute prepaid asaeta for any significant expenditure tot can be altocable ki future periods ui bulb thegovernment-wide nod fund financial statements.
J. CAPITAL ASSETS
Capital assets are capitalized at historical cart or estimated cost if historical cost is not available. Donated asset* arerecorded n capital assets at ftreir estimated fair market value at die date of donation. 'Die sheriff maintain* a thresholdlevel of 1500 or mc»ro for ctr^liziEgcapitilM«ets. All fixed assets are valued at historical cost
Capital assets are recocded in the Statement of Net Assets and Statement of Activities. Since surplus assets are sold foran immaterial amooM when declared as no longer needed for public purposes, no salvage value is taken intoconsideration for depreciation purposes. All capital assets, other than land, are depreciated using the straight-line methodover the following useful lives:
Description Estimated IJvesBuildings 40 yearsVehicles 5 yearsOffice furnitnre ft equipment 5-20 yearsLaw enforcement weapons & equipment 7-10 yeais
K. COMPENSATMI ABSENCES
Tlw sheriffa office has the following policy relatog to vacaubo, K-dma, and sick leave:
Animal LeaveOne week vacation after one year of service; Two weeks after three yens of service.Three weeks after right years of service; Four wtetesilertw^eywi* of service*Five weeks after eighteen years of service; Six weeks after thirty or more years of service,Accumulation of 5 days is allowed to be carried over from date of hire to following year's date of lureand will be paid upm retirement, resignation, ortemnoatioB.
K-timeCompensatory time nmy be awarded to onptoyca in lini of ca^paynKntsai^amrjcctian with an emergency declared by Hie sheriff K-time may Accrue up to a maximum of 240hours, must be used within one year from the date earned, and ii paid upon termination.
Sick LawsAt the Sheriff s discretion.
The sheriffs recognition and measurement criteria for cojnfxaifiated absences follows QASB Statement No. 16 whichprovides tbat vacation leave and other compensated absences with aunilar characteristics should be Accrued as a liabilityas the benefits a
The employee^ rights to receive compensation are attributable ID services atmidy tendered.
It is probable that the employer will compensate the exnptayeeB for the benefits through paidtime offer gome other means, such BE cash payments at tcnumation or retirement
21
WEST FEUCIANA PARISH SHERIFFSt. Francbville, LnuJsiana
Notes to the Financial Statements
L. RESTRICTED NET ASSETS
For government-wide statement of net assets, net assets nc reported as restricted when constrains placed on net asset
1] externally imposed by creditors ( &uch as debt covenants), grantors., contributors, or laws or regulations of othergovernments; and
2) imposed by law through constitutional provisions or enabling legislation.
ftf. FUND EQUITY
Id tbo fijod financial statements, governmental funds report reservations of fund balance for amount! that arc notavailable for appropriation or we legally restricted by outside parties for use lor a specific purpose. Any designations atfund balance nepRsent teatatrvg matiagenient plans tlut are subject btchangp.
N. USE OF ESTIMATES
The preparation of financial statemfldts in conformity with generally accepted accounting principles requiresmanagement to make estimates and assumptions Out affect the reported amounts of assets aod liabilities and disclosureof contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues andexpenses during the lepottine period. Actual results could difierfixraiftBse estimates,
2. LEVIED TAXES
The following is a summary of authorized and levied ad valorem taxes:
Authorized Levied ExpirationMillaee Date
Property Tax 8.43 8.43 IndefiniteProperty Tax 5.77 5.77 r>mriier3l,2D10
The following are the principal taxpayers for the parish:
Ad ValoremAueaaed Percentage of TutRfivenue
Taxpayer Tvpe.pfBu$facsj Valuation Total Assessed far Sheriff
Bntergy Utility $211,548,740 71,52% $3,003,902Tembec Paper 20,957,157 7.11% 297,592Texas Eastern Utility 4,142=590 1,41% 58,825Dixia Electric Utility 1,668,500 0.53% 26,533BellSouth Telephone 1.SQU70 0.51% 21.319
S240.Qllt.357 8lA&% it 3.408.261
22
WEST EELICUNA PARISH SHERIFFSi FrundsvUle, Louisiana
Note* to the Financial Statements
3. CASH AND CASK EQUIVALENTS
At June 30,2005, the sheriff has cash nd cash equivalents (book balance*) totaling $91,356 AE follows:
Demand deposits £ 25,477Interest Bearing Demand Deposits 65 £79
Total £ 91356
These deposits art elated at cost, which approximate! nunket. Under Elate law, these deposits (or the resulting bonk babfiCei}must be secured by federal deposit insurance or the pledge cfsecuiitiw owned by 4e fiscal aecittbMJe, The market value of thepledged securities plus fee fedenl deposit ixuurance must at all tract equal the amount on deposit with the fiscal agent. Theseaocmitica ae hold in the name of the pledging fiscal agsnt bank La a holding or custodial hank that is mutually acceptable to bothparties.
At June 3D, 2005, the sheriff hu $217,496 in deposits (collected bank balances). These deposit* ate fficurcd from risk by$166,783 of federal deposit insurance and $2,050,556 of pledged securities (which also coven the certificate of depositinvestment. See note 4) held by the custodial bank intheBaineoftefisadagiGLtbTOk(GASBQite(saiy3).
Even though die pledged securities arc considered uocollateralized (Category 3} under the provisions of GASB Statement 3,Louisiana. Revised Statute 39:1229 impwei a statutory requirement on the custodial bank to advertise and wfl flic pledgedsecurities within 10 da.y» of being notified by (be sheriffthat the nscal agent hoj fiiifed to pay deposited funds upon demand.
4. INVESTMENTS
Investments arc categorized into these three categories of credit ride:
1. liniied 01 icgislezcd, of sceptics tek tto2. Uninsured and unregistered, wife securities Held by the counter party's trust department or agent in the
sheriff's name3. Uninsured and unregistered, -with securities held by the counter party, or by its trust department or agent hut
not id iliB sheriffn name
At fiscal year-aid, (he sheriff's investment balances were as follows:
TnvRitmtnta hrM at Tune 30,2005, consisted of $3,684,201 in the Louiaiana Afliet Management Pool Inc. (LAMP), a localgovernment investment pool (see Summary of Significant Accounting Policies) and $1,519,220 in certificate of deposits at alocal bank. LAM? inveBtnKOtoatJone 30,2004 totaledS3,720,135. In accordanoawiniQASB Codification Sertbn 150.126the investment in LAMP at June 30,2005, is not categorized in the three risk categories provided by GASB CodificationSection ISO, 125 becauas the investment la in the pool of funds and therefore not evidenced by securities that eclat in physicalor book entry form. LAMP isadjidjufitoredbyLAMPIac., a non-profit corporation orfinnizod «ndeiU»B laws of the Slate ofLouisiana. Only local government entities having contracted to participate in LAMP have ML investment interest in its pool ofassets. Tbe primary objective of LAMP is to provide a safe environment for the placement of public funds hi abort-term high'quality investments* The LAMP portfolio includes only securities and otba obligation* in which local governments inLouisiana are authorized to invest in accordance with LSA - R.3. 33:2955. Accordingly, LAMP investment* att restricted tosecurities issued, guaranteed, or backed fay the U.S. Treasury, the U.S. Government, or one of its agencies, enterprises, orinstrumentalities, as well as repurchase agreements coltateralized by those securities.
23
WEST FELICIANA PARISH SHERIFFSt Fractisvfllft, LouisianB
Notes to the Financial Statements
Effective August 1,2001, LAMP1! investment guidelines were amended to permit the investment in government-only moneymarket funds. In its 2001 Regular Session, the Louisiana Legislature (Senate Bill No. 512, A ct 701) enacted LSA-R.S.33:29 55 (A)(l)(h) -which allows all municipalities, parishes, school boards, and any other political subdivisions of the state toinvest in "Investment grade (A-l/P-1) commercial paper of domestic United Slates corporations." Effective October 1,2001,LAMP'S investment guidelines were amended to allow the limited investment in A-l or A-1+ commercial paper. The dollarweighted average portfolio maturity of LAMP assets is restricted to not more than 90 days, and consists of no securities with amaturity m excess of 397 days. LAMP is designed to bt highly liquid to give its peitkipants immediate access to theiraccount balances. The inveBtmenta in LAMP sre slated at fair value based on quoted market rues, lite fair value isdetermined on a weekly basis by LAMP and the value of the position in the external investment pool is the same as the valueof the pool shares. LAMP, Inc. is subject to foe regulatory ovem^t of the state treasui^ and the booad of director. LAMP ianot registered wito foe SEC as an investment company, "Die certificate of deposits are collateratized by toe bank for the full
[,519.220 (sec note 3).
CarrviM Amount Tttilttitr Amortized CarryingValue Coit Amount
Certificate of Deposits 1,519,220 1,519,220 1,519,220 1,519,220Investments not subject to Categorization:
External Investment Pool 3.fiR4.201 0_ 3.6B4.201
Total Investments 3.2TCU21 LSI 9320
5. RECEIVABLES
The following is a summary of roorivables at June 30,2005:
Genets! FundIntergovernmental:
Federal I 54.940State 294740Local 21.206
Accounts 28,675Accrued Interest Receivable 763
Total Receivable* S Ijj^f
6. CAPITAL ASSETS
Capital assets and depreciation activity as of and for the year ended June 30> 2005 are as fallow.
Fuiuituie & Weapons & Land &jTfctjUfS Vebiftteg Equipment
Cost of capital assets,June 30,2004 144,202 11,383,003 $649,911 $305,091 32.382,207
Additions 0 114,903 137,671 8,656 261,230Deletions ^0 [ 1603031Coat of capitals
June 30,2005 44,202 1.317,403 780,426 313747 2.455.778
WEST FEIICIANA PARISH SHERIFFSL Frandsvflle, Louisiana
Notn to the Financial Statements;
Accumulated depreciation,June 30, 2004
Addition*Deletions
852,961229,867
depreciation,June 30, 2005
Capital assets net of accumulateddepreciation, at June 30, 2005
922.627
345,41390,980
f 3.237)
433J56
3,4502,556
0
1025,200328,943
f!63.438\
1.39Q.7Q5
£15.286 S 347.270 S 307.741 ai.QfiS.073
Corutmctian in progress on the work release center in toe anx>uittof S13 1*295 hai Dot begun to be depnciatcd due to non-Complc&onof the ai^ Depreciation expense of $328,943 for the year ended June 30, 2005 was ctaiged to the general fiindgovernmental junction.
7. PENSION PLAN
Won Description. Substantially all employees of the West Feliciana Parish Sheriffs office ate members of the Louisiana SherifisPension and Relief Fund (SystemX a cost-sharing, rauhjple-ejnployer defined benefit pension plan administered by a separateboard of trustees.
AUshmffiind ill deputies who ME found to be ph^flf 18 and 50 at the time of original onploymeol are required to participate in the System. Employees arc eligible to retire it oralter age 55 wo» at least 12 yean of credited service and receive a beutTil, payable monthly for life, equal to a percentage of theirSnal-avcragp salaiy for each year of credited serviw. The percentage factor to be wed ibr each yearof service i* 2,5 percent foreach year if total service is at least 12 but less than IS years, 2.75 percent far each year if total service is at lent 15 but less than20 yean, and 3 percent ibr each year if total service is at least 20 yean (Act ill? of 1595 increased the accrual rate by .25percent for all service icndcrtd on or after January 1, 1980). In any case, the retirement benefit cannot exceed 1 00 percent of theirfinal-average salary, Final-average salary is the employee's avenge salary over flic 36 consecutive or joined months that producethe highest avenge. Employees vrfw teonimtn with at leut 12 yean of aervice and da not withdraw their employee contributionsany retkc at ot after age 55 mid recdvT! the beneftaccriwd to their date of t^^ indicated previously. Employee* whotenninflte with at least 20 yean of credited service are Abo eligible to elect early hmc&s between ages 50 and 55 with reducedbenefits equal to QIC actuarial equivalent of the benefit to which they would otherwise be entitled at age 55. The System alsoprovides dealt and disability benefit!. Benefits aro established or amended by state statute.
The System issues an annual publicly Available financial report ftat icdutk* financial statements and requiredinformation fttt ta System. That report may be obtained by writing to the Louisiana Sheriffs Pension and Relief Fund,, Post
, Louisiana 71Z2Q, or bytalKng {318)362-3191.
Funding Policy. Plan member* are required by state statute to contribute 9.8 percent of their aiwual covered salary (10%effective October 1, 2004) and the West Fcliciaaa Parish Sheriff is required to contributt at an actuarially dctermned rate. Tliecurrent rate i» 9.75 percent of annual covered payroll Contributions to th* System also include one-half of one percent of thetaxes shown to be collectible by die tax mils of cacb pariah and finds as required and available from insurance premium taxes.The contribution requirement* of plan mstttoo* and the West Peliciua Parbsh ShnifT am established and my be amended bystate statute. As provided by Louisiana Revised Statute 1 1:103, the employer gofltobudGtis are determined by actuarial valuationand are subject to change each year based on fre results of the valuation for the prior focal year. The West Pdiciam ParishSherifPB contributums to the System for the yean ending June 30, 2005, 2004, and 2003, were $248,626, 5231,251, and$190,362, respectively, equal to the required cocbibutioot for each year.
8. DEFERRED COMPENSATION PLAN
The Sheriff offers ite employees participation in the Louisiana Deferred Compensation Plan adopted by the Louisiana DeferredCotnpansation Comnrisuon and established in acconfcrira with Internal Reveoue Code Section 457. The plan is reported as in
WEST FEUCIAN A PARISH SHERIFFSt. FvandsviJlc, Louiiiana
Notes to the Financial Statement!
agency fund in flit State of Louisiana's financial statements. The plan, available to all Sheriff employees, permits the employeesto defer a portion of fheii salary until firture yean, The deferred cciDpeDsatkm is oot avail^lc to employee u^il irmiia&tioii*retirement, death or proof of hardship. All amounts of compensation defcned under ft* plan, all property and rights purchasedwith tome amounts, and all income attribuUbte to those amount, property or lights are ( until paid or wade available GO theetaployee or other beneficiary) solely the property and lights of tbe State of Louisiana (without being restricted to the provisionsof benefits under tie plan) subject coly to the claim of tbe general creditors of the State of Louisiana ID an amount equal to (befair marled: value of the deflated account for each participant.
9. OTHOIPOSTEMPLOYMENT BENEFITS
The Wcrt Felicuma Parish Sheriff provide* certain continuing health cue and life iomrauce benefits foe retired employees,SubfltaatiaHydlofthesheiifPsen|jloy«for die aheiiff B office. These benefits for retired and similar benefits for active employees are provided through an insurant*company whose monthly prtanimna are paid by the sheriff. The sheriff recognizes the coat of providing these benefits (thesheriffs portion of premhims) as an expcndtatc whco the monthly premiums are due, which was $22,538 for die year endingJune 30, 2005. The sheriff bad seven retirees leceiviog benefits as of June 30, 2005.
10. COMPENSATED ABSENCES
At Tune 30, 20DS, employes of the sheriff have accumulated and vested $236,116 of employee leave benefits, which wascomputed in accwdanoe with GASH Codification C60. HUB entire amount a recorded at on obli tion of the General Fund
11. LEASES
The sheriff has Operating lease* for two copien, of&ce and storage spdoe with various local eatitiea. Reid expense vms $26,667for die year ending June 30, 2005.The miniwum animal commitnaenn; under nm-csuicelabfc operating lease* ra aa fblLowa:
Office acilities
2006 43592007 1,9872008 1,1582009 02010 0
Totals
12. CHANGES IN AGENCY FUND BALANCES
See suppfcmciifiU in&rraatinn Schedule of Change? in Baloocc Due to Taxing Bodies and Others.
13. LONG-TKBM OBLIGATIONS
The following is a $umnauy of long-ienn obUgatitmtrQiisactians for tfae year ended June 30, 2005:
Bonded Lone PurchaseDebt AtmanentB Totals
Loc£4erm obligatiooB at July 1, 2004 $ 0 ( 1,0 S3 £ Ir083Additions 0 0 0
0 1.083 UO
,2005 X 0. S 0 5 0
26
WEST FEUCIAN A PARISH SHERIFFSi. Fnnciivflld Louiiiina
Notei to tbe Financial Statement!
14. INTKRFUNtt TRANSFERS
The following interfimd transfers were incurred during the year ended June 30. 2005:
Transfarin Fund
General Fund S 7,000
Tramfcn to the capital project fund were for (be initial start up expenses inn^red TOT die Inuld^
15. LmGATlON, CLAIMS, AND RISK MANAGEMENT
At June 30, 2Q05> the ehflriffia involved in three lawsuits and no uoaaseited claims. In the opinion of the sheriff^ legal counsel,the ultimate resolution of these claim would not materially affect the financial statement. However, the ultimate outcome ofthese mattem cannot presently be determined and no provision for any liability^the financial statements. The cost of litigation uid claims incurred during the cunentyear was $2,013. UK sheriff manages its riskfannbssw by purcta&mg commercialaherifPs insurance policicR with no decrease in coverage amounts fiom fte prior year.
16. EXPENDITURES OF THE SHERIFF'S OFFICEP AID BY THE PARISH POUCE JURY
Certain operating expenditures of tbe sheriffs office ate paid by Itc parish police jury and are not included in tbe accompanyingstatement. These expenditures are summarized as follows:
Description
1 , MamtODonce of jail.2. Various utilities.
IT. ON^BEHALF PAYMENTS
A portion of tbe salaries of the sheii£T» deputies ue paid thrmigh a supplement fiom the state. These paycotiUs provide flic
2005, £142,896 was received from the state nod is included in revenue* under state supplemental pay and in otponsei underpersonal service*; and related benefils on the combined statement of revenue, expenditures, and changes in fund balance,
18. imXRGOVERNMENTAL AGREEMENT
The West Fcliciaca Parish Sheriff's Office entered into an agreement with the Poifflc Coupee Pariah SherifTa Office for the use ofPointe Coupee'B helicopten, inpoa request, with Suffidcflt and reasonable ootioe in order to enhance t3w delivflry of kwenforcement protection to the citizen* of ite pariflh. Except in emergency situations, the nature of all helicopter miiBions shaH beApproved in advance by Poiotu Coopcc'i aviatioa ditectar, uidoaly for law enfincement wctiviticB. The West Fclitauia Bheriff iito nunbune PointE Cnqtee fbr addUkxral wsm«won Wc^Fdic^a fligbl^ aMmairtamnceor damiges onooebeu^^ WettFeliciaua's pilote, to be approved by Pointe Coupee's Aviitiori dtfectCtf and inHuranoe carrier, shall be paid by WestFeJiciana aswell is fixii pension, weaken* cftHipMafttiMi and related benefits. The agreement is cffoctive Novnhber 1, 2000 and remains ineffect until tenninated by eidiftt party by ttirty days written notice. During the currant fiscal yc*i this agreement WBI cuncelled bythe Pointe Coupee Pariah SheriEPfi office.
27
WEST PELICIANA PARISH SHERIFFSt FrautiftvDle, Louisiana
Notts to the Financial Statements
1». FEDERAL FINANCIAL ASSISTANCE
The sheriff participate* in the faltowio£ federal financial assistance programs:
Federal Gnats/Proemm Tide
United States Department «f Jortce
Direct Grant:
Bulletproof Vest Partnership Program
Passed trough the LouisianaCommission on Law Enforcement:
Byrne Formula Grant Program-Integrated Criminal Apprehension
Infbnxurtian Systems Upgrade
Violence Against Women Fotnuk Gr&nt-Coml^tiofl Investigation
Load Low frforceaieiit Block Grant ProgramLav Enforcement Equipment
Juvenile Accountability Incentive Block GrantB-Pmhatitm "Pmgram to Reduce Recidivi&m
Passed through L«.I>cpt of Pyhlic Safety& Corrections:
Violent Offender Incarceration ft Truth inSentencing Incentive Grant (VDI/TtSV WorkRdBiae Facility
Tool United States Department of Justice
United Stata Department of Homeland Security
Passed ttnqugh La. Military Department- Office ofHomeland Security & Emergency PttpaEeduttft
Law Enforcement Tomjnam Prevention Piagiam(ODPOnut Funds)
TotaJ other
Total Program Expenditures
FederalCFDANumber
16.607
16.586
97.074
Pass ThroughGrantor**Number
N/A
N/A
LET?PXW-5-Ql6
Exncaditures
3,081
16.57916,57916.379
15.588
16.592
16.52316,523
B03-5-U12•BCW-5-022BO 1-8 012
M 02-5-004M03-5-004
Z03-5-038ZW-5-018
A02-8-037A03-B-TO7
6,24510,2755.110
6,5816,660
6t&2,184
22,5348,657
WEST FELICIANA PARISH SHERIFFSt. FrandivlUe, Laubfam
Note to the Financial Statements
20. CONSTRUCTION COMMITMENTS
The Sheriff plans to build an 88 bed nrixnixum security work, release center. HUB center is estimated ro cost $V Ji million and is tobe financed by a $500,000 federal grant and a 30 year USDA rural development loan. Plans and specifications a* well as iho
assessment «s*tf are con*!
29
REQUIRED SUPPLEMENTARY INFORMATION
WEST FEUCIANA PARISH SHERIFFSt. Francisville, Louisiana
GENERAL FUND
BUDGETARY COMPARISON SCHEDULEFor the Year Ended Juno 30,2005
BUDGETED AMOUNTS
VARIANCEWITH FINAL
BUDGETFAVORABLE
REVENUES
Ad valorem taxesIntergovernmental revenues:Federal grantsState grarite:State revenue sharingState supplemental payMiscellaneous
LocalFees, charges, and commissions for services:CommiBsions on licensee, etc.Civil and criminal feesCourt attendanceFeeding, transporting, and keeping prisonersOther
Fines and forfeituresInterestMiscellaneous
Total revenues
EXPENDITURES
Publics safely:Personal services and related benefitsOperating servicesMaterial and suppliesTravel and other chargesCapital outlayMiscellaneous
Total expenditures
EXCESS(Defictency] OF REVENUESOVER EXPENDITURES
ORIGINAL
$ 4,000,000 $
356,000
110,000160,000310,000272,100
30,00030,0002,000
217,00000
50,000197.700
5.733.600
3,776,0001,438,300
217,50050,000
184,0005.000
5.670,900
FINAL
3,922,000 $
77,600
120,000145,000262,255299,300
25,00025,0002,700
165.90024,000
091,000
164.300
5.364.055
3,720.7001.332,550
226,00045,000
228,70030.000
5.582.950
ACTUAL
3,325,435
116/174
119,600142,896311,366311,993
24,36428,9933.200
204,04326,35833,455
100,333211J&S4
5.560.584
3.687,3171.325,153
220,07342,389
261,2309.702
€.545.863
[UNFAVORABLE!
S 3,435
38,574
(39T)(2.104)29,11112,393
(136)3.993
50018.143
2<35&33,4559,333
47.564
196.523
33,3837,3975,92?2.611
(32.530)20.299
37,08?
63,000 $ (218.B95)* 14,720 $ 233.615
WEST PCLICIANA PARISH SHERIFFSt Franclsvjlle, Louisiana
GENERAL FUND
BUDGETARY COMPARISON SCHEDULEFor the Year Ended June 30,2005
BUDGETED AMOUNTS
VARIANCEWTTH FINAL
BUDGETFAVORABLE
EXCESS(D<rflcl«ricy)QF REVENUESOVER EXPENDITURES
OTHER FINANCING SOURCES (Uses)Sals of equipmentOperating transfers out
Total other financing sources (uses)
EXCESS (Deficiency) OF REVENUES ANDOTHER SOURCES OVER EXPENDITURES ANDOTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
$
$
ORIGINAL
63,000 $
9,000(360.0001
(351.0001
(288.000)
4,950.243
FINAL
(218,895) $
27,000_ (5.6001
21.400
(197,495)
5.232.019
5.034.524 &
ACTUAL
14,720
27,775(7.0001
20.775
35,495
5.227.938
5.263.433
(UNFAVORABLE!
$ 233,615
775. _ (1.4001
<G2S\
232.990
S 228.909
31
SUPPLEMENTAL INFORMATION SCHEDULES
WEST FEUOANA PARISH SHERIFFSt, Fruiciivillc, Loniiiana
SUPPLEMENTAL INFORMATION SCHEDULESAs at'and for the Year Ended June 3tt> 20HS
CAPITAL PROJECT FUND
Capital project fimdi ere used ID account for the acquiaitiem and construction of mfljor apital fodlitwE other fhan ftoae fituocedby proprietary foods and trust funds.
WQBK RELEASE CENTER
To account for fat acquisition and construction of an 88 bed ™nimnm security wodc rebate center. Expenditures are to beSSW.OQQftdeTmJgrant^QyeOT
32
WEST FELICIANA PARISH SHERIFFSt. Franclsvillt, Louisiana
CAPITAL PROJECT FUNDS
Statement of Revenues, Expenditures,and Changes In Fund Balances
For the Year Ended June 30,2005
WORKRELEASECENTERFUND
REVENUESintergovernmental revenue:
Federal grant $ 5,623Miscellaneous 579
Interest earnings _ CTotal revenues _ 6.202
EXPENDITURESGeneral administration 51 1Loan issuance costs 0Facilities acquisition and construction 605Capital outlay 6,348Miscellaneous
Tola) expenditures fl.383
EXCESS (Deficiency) OF REVENUES OVER EXPENDITURES _ (
OTHER FINANCING SOURCES (UaeeJBond Proceeds 0Operating transfers in 7,000Operating transfers out __ JL
Total other financing sources (uses) _ 7.00D
EXCESS (Deficiency) OF REVENUES AND OTHERSOURCES OVER EXPENDITURES AND OTHER USES 4.819
FUND BALANCE AT BEGINNING OF YEAR 4.081
FUND BALANCE AT END OF YEAR $ _ ..... ... B.9QP_
33
WEST FELICI ANA PARISH SHERIFFSL Frandivffle, Loniiiua
SUPPLEMENTAL INFORMATION SCHEDULESAi of and fw the Year Ended June 3D, 2005
FIDUCIARY FUND TYPE - AGENCY FUHDS
SHERIFF'S FUND
The Sheriffs Rjnd accounts for funds held in civil wits, sheriffs sales, and garnishments. It also accounts for collections of cubbonds, fines nod costs, boil bends, palish licenses, forfeiture*, with payment of these collections to the recipients in accordancewith applicable laws.
TAX O)I,LECK)RFUND
Article V, Section 27 of the Louisiana Constitution of 1974, provides fott tha sheriff will atrvc as the collector of state and parishtaxes •ndfees. The Tax Collector Fund iiiucd to colkctand distribute dieie tnes and fees to tbe appropnAte laxiog bodies.
F1MB ACCOUNT
The fine account is used to depQiit fijdds Iield for judicial pcnaltiei aa imposed by judges. Ailei Ibe full penally J$ collected foreach case, tfae funds are distributed to the tax collector fund for distribution.
CANTEEN FUND
Vending machines of cobra, candy, and cigarette* in jail for use by prisoners, create a profit from stales end comnuasions. Thesefimd> are used to benefit various recreation needs ofprisanere.
WEST FELICIANA PARISH SHERIFFSI, Francisville, Louisiana
FIDUCIARY FUNDS -AGENCY FUNDS
Combined Balance Sheet Juno 30,2005
ASSETS
Cash and cash equivalents
TOTAL ASSETS
TAXSHERIFF'S COLLECTOR FINES CANTEEN
FUND FUND FUND FUND
5 65.765$
3.SBSS 75.222$ 18.960
JBTAL
163.533
75.222 t 18.9fiD S 163.533
LIABILITIES
Due to taxing bodies and others 65.765
TOTAL LIABILITIES S 65.7851
1566 75,222 18.960 163.533
3.5SSS 75.222 t 18.860 S 163.533
35
WEST F&LICIANA PARISH SHERIFFSt. Franclsvllla, Louisiana
FIDUCIARY FUNDS -AGENCY FUNDS
Schedul* of Changes In Balance Dueto Taxing Bodies and Other*
For ttie Year Ended Juno 30,2005
TAX
BALANCES AT BEGINNING OF YEAR
ADDITIONS
Deposits:Sheriffs SalesCash bondsFines and CostsGarnishmentsSail bonds
Forfletures & finesOther deposits
Taxes, fees, etc.. paid to tax collectorInterest
Toted additions
Total
REDUCTIONS
Taxes, fees* etc., distributedto taxing bodiaa and others
Deposits settled to:Sheriffs General FundPolice juryDistrict attorneyIndigent defender boardCriminal court fundClerk of courtLitigantsAttorneys, appraisers, etc.
Other reductions:Purchases - merchandise
Total reductions
BALANCES AT END OF YEAR
SHERIFFS COLLECTOR FINES CANTEEN
i
$
$
$
$
t
FUND FUND FUND FUND
.31,8855 1.738 S 71.465 S 10.8781
41,320 $57,235
2,67396,74722,92364.430
171.0060 101,408
20,057.0641.H7B 1,259 1,084 0
475.540 S 20.058.322 $ 3757 S 101.408 3
507,426$ 20.060,060$ 75,222 S 112,267$
20,056,474
52,510 010,91130,27531,97451,47333,15324,00099,214
108.151 0
93.327441.G61 S 20.058.474 K 0$ 93.327. £
65.765 S 3.586 S 75.222 S 18.960 t
TOTAL
115.967
41,32057.2352,673
06,74722,92334,430
171,006101,408
20.057.0644.221
20.839.028
20,754,994
20.056.474
52,51010,91130.27531,97451.47333,15324,00099,214
106.151
93.32720.591,461
A63.S33
OTHER INFORMATION REQUIRED BYGOVE&NMEW AUDITING STAJWAXDS
MAJOR & MORRISONCERTIFIED PUBLIC ACCOUNTANTS
JOHH D. KDWUaOH lit, CFA, PCMUtK A. DAVID, CPA, PC
inur E. MAJOR, CPA, PC (HBTIKSD)
AUBRXCKN INSTITUTE QTetic AccexumorraOF LOUISIANA
CERVIITIKD KKX.XC
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ONCOMPLIANCE AND OTHES MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITINGSTANDARDS
Honorable J. Austin DanielVest FcUeiana Parish SheriffPO Drawer 1&44St. FiancisvJlle, Louisiana
We have audited the financial statementi of UK governmental activities, each major fund, and the aggregatelenuining fund information of the West Feliciana Parish Sheriff, as of and for the year ended June 30, 2005,which collectively comprise the Sheriffs basic financial statements and have issued our report thereon datedSeptember 2S, 2005. We conducted our audit in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained in Government Auditing
, issued by the Comptroller General of the United States.
Internal Control Ovfr Financial Reporting
In planning and performing out audit, we considered the West Feliciana Parish Sheriffs internal control overftttficial reporting in order to determine our auditing procedures for ttepiirposetrfthe finDocial stotwncnta and not to provide an opinion on the internal control over financial reporting. Ourconsideration of the internal central over financial reporting would not necessarily disclose all matters in theinternal control that might be material weabiasfifct A material wcakncu is a rcporttblB condition in which thedesign OT operate of o« or mare of the mtenalcro^the risk that miHtatemfiato caused by emir or fraud in auKHffib out would be material in relation to thefinancial statcmente being audited may occur and not be detoctad within a timely period by employee* it) theKrttoal caoiirBc of performing their assigned Ibnction*. We rated no mattera involving the intemttl control overfinancial reporting and its operation that we consider to be material weaknesses,
Comufamce and Other Matters
As part pf obtaining reasonabb assuianCfi about whether the West Ftiliciam Pariah Sheriff's financiaJstatementB are See of material misstatement, we performed tests of its coa liance with certain piwisiom oflaws, regulations* contracts and grant agreements, noncoo jliance «ith. which could nave a direct and tmteruleffect on flie detemunatioa of financial Rtntement amounts. However, providing an opinion on compliancewilh those provision was not an objective of our audil and, acuoidiugly* we do not express such an opinion,The results of our tc*tt diacteoed no instanon of nooDompliaoDe or other matien that are required to bereported under Government AwtiOng Standards.
Thii Apart is izdended solely for the infonmtion and use fif the West ?eliciana Fari&h Sheriff, management,and me Legislative Auditor for me State of Louisiana, and is not intended to be and should not be used byanyone other than these specified parties. However, this report is a matter of public record and its distributionis nut limited.
Major & MormonNew Kaada, LouisianaSeptember 23,2005
37
COST OFFICE BOX 190, NEW ROADS, LA 70760 - PHONE (225) 638-4S31 - FAX (225) 634-6898
WEST FEUCIANA PARISH SHERIFFSt. Frandi vOle, Louisiana
Schedule of Findings and Questioned CasteFar the Year Ended June 3ft, 2005
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor1* report issued: UnqualifiedIntern] control over financial reporting:
Material weakness (cs) identified? _yes X noRcportable conditkm(s) identified not
yes X Bone reported
NoncoiBpliince material to financial itttementanoted? ya Xao
SECTION B - FINANCIAL STATEMENT FINDINGS
There wen no financial fftatcmcni f
3B
WEST FEUCIANA PARISH SHERIFFSt, Frandjvflle, Louisiana
Summary Schedule of Prior Audit FindingsFor UIB Year Ended June 30,2003
Section I - Intcmil Control and Compliance Material to the Fuuincul Statem«u»;
There were no prior year audit findings.
Section tt-lntcnifll Control ind Compliance Miterial to Federal Awards:
Notapplkihle.
Section in - Mjwwgemenl Letter
No ttanaeeitustt tetter was issued.
39
WEST FEUCIANA PARISH SHERIFF
Corrective Action Finn forCurrent Year Audit FindingsFor the Year Ended June 30, 2005
Section I -Internal Control and CompHanw Material to the EiDiukclal Statement
There were no current year audit findings.
Section II- Internal Control and Compliance Material to Federal Awards:
Not applicable.
Section ID - Management Letter
Mo management letter vtt issued.
40