West Feliciana Parish Sheriff

Transcription

WEST FELICIANA PARISH SHERIFF
ST. FRANCISVILLE, LOUISIANA
ANNUAL FINANCIAL REPORT
AS OF AND FOR THE YEAR ENDED JUNE 30, 2008
Under provisions of state law, this report is a public
document. Acopy of the report has been submitted to
the entity and other appropriate public officials, The
report is available for public inspection at the Baton
Rouge office of the Legislative Auditor and, where
appropriate, at the office of Jhe parish clerk of court.
Release Date
WEST FEUC1ANA PARISH SHERIFF
ST. FRANCISVILLE, LOUISIANA
ANNUAL FINANCIAL REPORT
AS OF AND FOR THE YEAR ENDED JUNE 30, 2008
CONTENTS
Page
Independent Auditors' Report
] -2
Management's .Discussion and Analysis
3-8
Basic Financial Statements:
Government Wide. Financial Statements:
Statement of Net Assets
Statement of Activities
Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet - Governmental Funds
to the Statement of Net Assets
Combined Statement of Revenues, Expenditures, and Changes in Fund
Balance- Governmental FunJs
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balance-Governmental Funds to the Statement of Activities
Statement of Fiduciary Net Assets
9
10
11
12
13-14
15
16
Notes to Financial Statement.*
Required Supplementary Information
Budgetary Comparison Schedule - General Fund
30-31
Supplemental Infnrmation Schedules Nonmajor Governmental funds - [)ebt Service. Fund ~ Law Enforcement District:
Description
Statement of Revenues, Expenditures, & Changes in Fund Balance
32
33
FictHCiaiy funds - Agency Funds:
Descriptions
Combined Balance Sheet
Schedule of Changes in Balance Due to Taxing Bodies and Others
34
35
36
Other Information Required by Government Auditing Standards:
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
37 - 38
Schedule of Findings and Questioned Costs
39
Summary Schedule of Prior Audit Findings
40
Corrective Action Plan tor Current Year Audit Findings
41
JOHN L, MORRISON III, CPA, PC
MARK A. DAVID, CPA; PC
MEMBERS:
AMERICAN INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
SOCIETY OF LOUISIANA
VAN P. MAJOR, CPA (1951-2005)
INDEPENDENT AUDITORS' REPORT
Honorable J, Austin Daniel
West Feliciana Parish Sheriff
PO Drawer 1844
St. Francisvillc. Louisiana 70775
\Vc have audited the accompanying financial statements of the governmental activities, each major fund, and
the aggregate remaining fund information of the West Feliciana Parish Sheriff as of and for the year ended
June 30, 2008 f which collectively comprise the Sheriffs basic financial statements as listed in the foregoing
table of contents. These financial statements are the responsibility of the West Feliciana Parish Sheriff
management. 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 3J»d the standards applicable to financial audits contained in Gave/'/v»e?it Auditing SttoKkvds* 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 arc free of material misstatemenL An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe thai our audit
provides a reasonable basis for our 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 West Feliciana Parish Sheriff, as of June 30,2008, and the respective changes in financial
position thereof for the year then ended in conformity with accounting principles generally accepted in the
United States of America,
In accordance with Gwernment Audit ing Standards, we have also issued our report dated October 7,2008 on
our consideration of the West Feliciana Parish Sheriffs internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
mailers. The purpose of that report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on the internal control
over financial reporting or on compliance. That report is an integral pan of an audit performed in accordance
with Government Auditing Standard? and important in assessing the results of our audit.
The Management's Discussion and Analysis and budgetary comparison information on pages 3 through 8 and
pages 30 and 31, are not a required part of the basic financial statements, but are supplementary information
required by accounting principles generally accepted in the United Status of America. We have applied certain
limited procedures, which consisted principally of inquiries of management regarding the methods of
measurement and presentation of the required supplementary information. However, we did not audit the
information and express no opinion on EL
I
POST OFFICE BOX 190, MOW ROADS, LA 70760- PHOiNK (225) 638-4531 - KAX (225) 638-6898
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Sheriffs basic financial statements. The accompanying supplemental information schedules and
other information as listed in the foregoing lable of contents are presented for the purpose of additional
analysis and are not a required part of the basic financial statements of the West Feliciana Parish Sheriff. Such
inforrmuion has been subjected to the auditing procedures applied in the audit of the basic financial statements
and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken
as a whole.
\
) '
Major, Morrison £ David
(/
New Roads, Louisiana
October 7, 2008
2
POST OI'FICK BOX 190, NEW ROADS, 1,A 70760 - FHONE (225) 638-4531 - FAX (225) 638-6898
MANAGEMENT'S DISCUSSION AND ANALYSIS
WEST FEL1CIANA PARISH SHERIFF
JUNE 30, 2008
Within this section of the West Fcliciana Parish Sheriff (the Sheriff) annual financial report, the Sheriffs
management provides this narrative discussion and analysis of the financial activities of the Sheriff for the
fiscal year ended June 30, 2008. The Sheriffs financial performance is discussed and analyzed within the
context of the accompanying financial statements and disclosures following this section.
FINANCIAL HIGHLIGHTS
The Sheriff's assets exceeded its liabilities by 56,827.868 (net assets) for the fiscal year reported.
Total assets arc comprised of the following:
1.
Capital assets, net of related debt, of $1,726,359 include property and equipment, net of
accumulated depreciation, and reduced for outstanding debt.
2.
Unrestricted net assets of $4,895,894 represent the portion available to maintain the
Sheriffs continuing obligations to citizens and creditors.
The Sheriffs governmental funds reported total ending fund balance of $5,101,509 this year, This
compares to the prior year ending fund balance of 55,307,493, showing a decrease of $205,984. General
i\md balance of $4,971,960 shows a $244,875 decrease from the prior year.
At the end of the current fiscal year, unreserved fund balance for the General Fund was 54,895,894,
Overall, the Sheriffs office continues to maintain a strong financial position. The financial highlights are
explained in more detail in the "financial analysis" section of this document.
OVERVIFAV OF THE FINANCIAL STATEMENTS
This Management Discussion and Analysis document introduces the Sheriffs basic financial statements.
The basic financial statements include: (1) government-wide financial statements, (2) fund financial
statements, and (3) notes to the basic financial statements. The Sheriff also includes in this report
additional information EO supplement the basic financial statements.
Government-wide Financial Statements
The Sheriffs annual report includes two government-wide financial statements. These statements provide
both long-term and short-term information about the Sheriffs overall financial status. Financial reporting
at this level uses a perspective similar to that found in the private sector with its basis in accrual accounting
and elimination orreclassification of activities between funds.
The first of these government-wide statements is the Statement of Net Assets. This is the government-wide
statement of position presenting information that includes all of the Sheriffs assets and liabilities, with the
difference repotted as net assets. Over time, increases or decreases in net assets may serve as a useful
indicator of whether the financial position of the Sheriff as a whole is improving or deteriorating.
Evaluation of the overall health of the SherifFs finances would extend to other nonfmancial factors such as
diversification of the taxpayer base, in addition to the financial information provided in this report.
The second government-wide statement is the Statement of Activities, which reports how the Sheriffs net
assets changed during the current fiscal year. All current year revenues and expenses are included
regardless of when cash is received or paid, An important purpose of the design of the statement of
activities is to show the financial reliance of the Sheriffs distinct activities or functions on revenues
provided by the Sheriffs taxpayers.
JUNE 30, 2008
The government-wide financial statements present governmental activities of the Sheriff that are
principally supported by property taxes. The sole purpose of these governmental activities is public safety.
The government-wide financial statements are presented on pages 9 and 10 of this report.
Fund Financial Statements
A fund is an accountability unit used to maintain control over resources segregated for specific activities or
objectives. The Sheriff uses funds to ensure and demonstrate compliance with finance-related laws and
regulations. Within the basic financial statements, fund financial statements focus (in the Sheriffs most
significant funds rather than the Sheriff as a whole.
The Sheriff has two kinds of funds:
Governmental funds are reported in the fund financial statements and encompass the same function
reported as governmental activities in the government-wide financial statements. However, the focus is
very different with fund statements providing a distinctive view of the Sheriffs governmental funds,
including object classifications. These statements report short-term fiscal accountability focusing on the
use of spendable resources and balances of spendable resources available at the end of the year. They are
useful in evaluating annual financing requirements of governmental programs and the commitment of
spendable resources for the near-term.
Since the government-wide focus includes the long-term view, comparisons between these two
perspectives may provide insight imo the long-term impact of short-term financing decisions. Both the
governmental fund balance sheet and the governmental fund operating statement provide a reconciliation to
assist in understanding the differences between these two perspectives. The basic governmental fund
financial 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 taxing
bodies, deposits held pending a court action and the individual prison inmate accounts. The Sheriff only
reports agency fluids. The basic agency fund financial statement is presented on page 16 of this report.
Notes to the basic financial statements
The accompanying notes to the financial statements provide information essential to a full understanding of
the government-wide and fund financial statements. The notes to the financial statements begin on page
17 of this report.
Other information
In addition to the basic financial statements and accompanying notes, this report also presents certain
required supplementary information concerning the Sheriffs budget presentations. Budgetary comparison
statements are included as "required supplementary information" for the general fund. These statements
and schedules demonstrate compliance with the Sheriffs adopted and final revised budget. Required
supplementary information can be found on pages 30 and 31 of this report.
In addition, other supplemental information providing details on the debt, service fund and individual
agency funds is presented on pages 33, 35 and 36 of this report.
FINANCIAL ANALYSIS OF THE SHERIFF AS A WHOLE
The Sheriff implemented the new financial reporting model used in this report beginning with (he fiscal
year ended June 30, 2003. Over time, as year-to-year financial information is accumulated on a
WEST FEUCIANA PARISH SHERIFF
JUNE 30,2008
consistent basis, changes in net assets may be observed and used to discuss the changing financial position
of the Sheriff as a whole.
The Sheriffs net assets at fiscal year-end arc $6,827,868, The following table provides a summary of The
Sheriffs net assets:
Summary of Net Assets
2008
Governmental
%
Activities
Total
Assets:
Current assets and other assets
Capital assets
2007
Governmental
Activities
%
Total
S 5,318,644
3,224,331
62%
S 5,583,756
2.494,134
69%
31%
Total Assets
8,542,975
100%
8,077,890
100%
Liabilities:
Current liabilities
Long-term liabilities
264,727
1.450,380
15%
85%
294,075
782,138
27%
73%
1,715,107
J00%
1.076.263
100%
1,726,359
205,615
4.895,894
25%
3%
72%
1,694,134
90,658
5.216,815
24%
1%
75%
S 6.827,8.68
iQ£%
£7.0.0.1.627.
10.0%
Total liabilities
Net assets:
Investment in capital assets, net of debt
Restricted
Uiue strict ed
Total net assets
The Sheriff continues lo maintain a high cuiient ratio. The current ratio compares current assets to current
liabilities and is an indication of the ability to pay current obligations. The current ratio for governmental
activities is 20 to 1.
The Sheriff reported positive balances in net assets for the governmental activities. Net assets for the
sheriff decreased by 5173,759 for governmental activities in fiscal 2008.
Note that only 25% of the governmental activities* net assets are tied up in capital assets. The Sheriff uses
these capital assets to provide services to its citizens.
The following table provides a summary of the Sheriffs changes in net assets:
JUNE 30,2008
Summary of Changes in Net Assets
Governmental
Activities
6/30/03
Revenues:
Program;
Charges for services
Operating grants
Capital grants
Genera):
Ad Valorem taxes
Unrestricted state grams
Interest earnings
Miscellaneous
Total revenues
Program expenses:
Public safety
Interest
Total expenses
Percent
of Total
6/30/08
$1.421,476
287,173
98,081
23%
4%
1%
3,820,960
276,522
173,304
116.938
62%
5%
3%
2%
6,194,454
100%
Governmental
Activities
6/30/07
.
Percent
of Total
6/30/07
$ 833,351
275,952
649,503
13%
4%
10%
3,937,844
268,224
235,468
79.294
64%
4%
4%
1%
6,279,636
100%
6,309,925
58,288
99%
1%
5,736,705
13.475
99%
1%
6.36S.2I3
100%
5,750.180
100%
Change in net assets
(173,759)
529,456
Beginning net assels
7.001,627
6.472,171
Ending net assets
6,827,8&a_
7,00X622
Governmental Revenues
The Sheriff is heavily reliant on property taxes to support its operation. Property taxes provided 62% of the
sheriffs total revenues. Program revenues, intergovernmental agreements, sheriffs office fees and
commissions, other sheriffs office revenues, and interest on deposits fund 38% of governmental operating
expenses.
Governmental Functional Expenses
The total function of the Sheriffs office is public safety activities. Of the total public safety costs,
depreciation on the capital assels was 3334,728 or 5.3% of total costs.
FINACIAL ANALYSIS OK THE SHERIFF'S FUNDS
Governmental funds:
As discussed, governmental funds are reported in the fund statements with short-term, inflow and outflow
of spendable resources focus. This information is useful »i assessing resources available: at rhe end of the
year in comparison with upcoming financing requirements. Governmental funds reported ending fund
balances of $5.101,509. Of this year-end total, $4,S95,894 is unreserved indicating availability for
WKST FELICIANA PARISH SHERIFF
JUNE 30,2008
continuing the sheriffs activities. Legally restricted fund balances (reserved fund balances) include
$76,066 for prepaid items.
The total ending fund balances of governmental funds show a decrease of 5205,984 and resulted mainly
from both an decrease in revenues and increased expenses.
Major Governmental Funds
The General Fund is the Sheriffs primary operating fund and die largest source of day-to-day service
delivery. The General Fund's balance decreased by $244,875 from the prior year. In fiscal 2006 - 2007
the Genera] Fund decreased approximately $43,456. Revenues increased by $257,357 mainly from
increases in work release inmate funding and state supplemental payments. Expenses increased by
$414.735 due to increases in personal services and benefits and operating costs such as fuel.
The General Fund's ending fund balance was lower than the prior year mainly due to difficult inflationary
pressures and resulted in an increase in costs as indicated by the deficit spending. Management's goal is lo
return to a position of spending only what is generated and operating within budgeted costs. The fund
balance reflects an adequate reserve for unexpected occurrences.
Budgetary Highlights
General l;und
The General Fund's original budget, which was amended once during the current year, was less than, actual
collected amounts reported in fiscal 2008. In fact, actual results were better than estimated in almost alt
revenue categories. Expenses came in under budget and within an acceptable range. Salaries were budgeted
higher due to increased personnel for the work release center, operating expenses were somewhat higher
due to maintenance and fuel costs even though extra effort was made to contain these costs, and capital
outlay was reduced from the prior year.
The original budget report expected no increase or decrease in tax revenues and increases in capital outlays
for needed equipment. Other items having budget significance included:
•
•
»
•
No change in the cost of health insurance coverage for employees
Pension contributions will remain the same 11% as the prior year
Capital outlay included estimates for six new vehicles, an equipment storage building,
and miscellaneous support equipment
Grant revenues are expected to drop due to completion of the work release center
CAPITAL ASSKTS AND DEBT ADMINISTRATION
The Sheriffs investment in capital assets, net of accumulated depreciation as of June 30, 2008, was
$3,224,331. The overall increase was 100% for the Sheriff as a whole. See footnote number 6 for
additional information about changes in capital assets during the fiscal year and balances at year end. The
following table reflects a summary of capital asset activity,
JUNE 30, 2008
Capital Assets:
Governmental Activities
Depreciable assets;
Building, equipment £ furniture
Construction in progress
Vehicles
2008
200?
$ 3,522,782
0
1.49 CO 00
$ 1398,593
1,199,292
1.444.605
Total depreciated assets
5,019.052
4,042,490
Less accumulated depreciation
1.794.751
1^712,262
Book value - depreciable assets
O>?24,3.3,L
? 2^30,228
36%
____42%__
Percentage depreciated
The major additions to capital assets include:
Nine new and seven old vehicles
Completion on Work release Center- Phase 1
CRT Building, Parking £ Land improvements
Furniture & Fixtures at Work Release Center
$ 260,157
S 202,826
S 394,122
S 19,000
Long-term debt:
During the prior year, (he Sheriff issued S2,OOOfOOO Certificate of Indebtedness, Series 2006 of (he Law
Enforcement District of West Felidana Parish, These certificates were purchased by a local bank from
which the Sheriff may borrow proceeds not to exceed 52.000,000 to be paid back from the pledge and
dedication of the excess of annual revenues of the Sheriff, Additional security on the obligation was met by
pledging two certificate of deposits owned by the sheriff in order to obtain lower interest rates. As of the
year ended June 30. 2008, the Sheriff had outstanding a total of $1,497,972 on the certificate of
indebtedness. Additional information on the Sheriffs debt can be found in Note 13 on page 27.
KCONOMJC FACTORS AM) NEXT YEAR'S BUDGETS AND RATES
Approximately 62% of the sheriffs revenues are derived from ad valorem taxes, with the Entergy River
Bend Nuclear Plant providing 72% of the ad valorem taxes in the parish. As the plant ages, assessment
values and revenues will continually decline- Revenues are expected to increase due lo the
Communications Districi taking over the payment of 50-75% of police dispatcher's salaries and benefits,
foil year operations of the work release center and the reassessment of property taxes. Expenses in total are
expected co remain stable with budgeted amounts to fund 4 new vehicles (implementing a system of yearly
replacements to avoid large one time expenditures) and a reduction in other capital equipment purchases.
The budget will also include a 5% salary increase for all full time personnel. Group health costs are
expected to stabilize as well as pension costs.
CONTACTING THE SHERIFF'S FINANCIAL MANAGEMENT
Tiiis financial report is designed to provide a general overview of the Sheriffs finances, comply with
finance-related laws and regulations, and demonstrate the Sheriffs commitment to public accountability. If
you have questions about this report or would like to request additional information, contact J. Austin
Daniel, Sheriff, West Feliciana Sheriff ami Tax Collector, P. O. Box 1844, St. Francisville, LA, 70775.
BASIC FINANCIAL STATEMENTS
St. Francisvillo, Louisiana
Statement of Net Assets
June 30, 2008
Governmental
Activities
ASSETS
Cash and cash equivalents
Investments
Accounts receivable
Prepaid assets
Capital assets:
Land
Other capital assets, net of depreciation
456,395
4,474,097
312,086
76,066
272,876
2.551,455
8,542,975
Total Assets
LIABILITIES
Accounts payable and accrued expenses
Current portion of long-term obligations - due within one year
Non-current portion of long-term obligations
217,135
47,592
1.450.380
1,715,107
Total Liabilities
NET ASSETS
1,726,359
Invested in capital assets, net of related debt
Restricted for:
Prepaid expenses
Capital projects
Debt service
Unrestricted (deficit)
76,066
114,229
15,320
4.895.894
6,827,868
Total net assets
The accompanying noles are an integral part of this statement
9
St. Francisville, Louisiana
Statement of Activities
For the Year Ended June 30, 2008
Program Revenues
Operating
Capital
Charges for
Grants and
Grants and
Services
Contributions
Contributions
FUNCTIONS/PROGRAMS
Expenses
Governmental activities:
General government - Public Safety
Interest on long term debt
$ 6,309,925
58,288
S 1,421.476
$
287,173
S
98,081
Total governmental activities
$ 6,368,213
$ 1,421,476
$
287,173
S
98,081
Net
(Expense)
Revenue
$
(4,503,195)
(58,288)
(4,561,483)
General revenues:
Ad valorem taxes
State revenue sharing
Video poker revenues
Gain (Joss) on sale of equipment
Miscellaneous
Unrestricted investment earnings
3,820,960
123,840
152,682
15,946
100,992
173,304
4,387,724
Total general revenues
(173,759)
Change in net assets
7,001,627
Net assets - beginning of the year
S
Net assets - end of the year
The accompanying notes are an integral part of this statement.
10
6,827,868
BALANCE SHEET - GOVERNMENTAL FUNDS
June 30, 2008
CAPITAL
PROJECT
FUND
OTHER
GOVERNMENTAL
FUND
TOTAL
GOVERNMENTAL
FUNDS
328,541
4,474,097
310,391
76.066
$ 112,534
1,695
-
$
$
456,395
4,474,097
312,086
76.066
$ 5.189,095
S 114.229
S
S
5.318.644
$
S
$
S
38,469
178.666
GENERAL
FUND
ASSETS AND OTHER DEBITS
Assels:
Investments
Receivables
Prepaid assets
TOTAL ASSETS AND OTHER DEBITS
$
15,320
:
15.320
LIABILITIES, EQUITY, AND OTHER CREDITS
Liabilities:
Accounts and salaries payable
Compensated absences payable
Total Liabilities
38,469
178.666
217.135
Equity and Other Credits;
Fund balances
Reserved for prepaids
Unreserved - designated
Unreserved - undesignated
Total Equity and Other Credits
TOTAL LIABILITIES, EQUITY,
AND OTHER CREDITS
-
-
:
:
217,135
:
76,066
4,895,894
114,229
-
15,320
:
76,066
129,549
4,895.894
4.971,960
114.229
15.320
5.101.509
$ 5.189.095
_$ 114.229
S
The accompanying notes are an integral part of this statement,
11
15.320
$
5.318.644
Reconciliation of the Balance Sheet - Governmental Funds
to the Statement of Net Assets
Total fund balance - governmental funds
S 5,101,509
Amounts reported for governmental activities in the statement
of net assets are different because:
Capital assets used in governmental activities are not current
financial resources and, therefore, are not reported in the
Balance sheet - governmental funds.
Long-term liabilities, including certificates of indebtedness, are not due and payable in the
current period and therefore are not reported in the governmental funds.
Total net assets of governmental activities
3,224,331
(1,497.972)
$ 6,827.868
12
St. Francisviile, Louisiana
GOVERNMENTAL FUNDS
Combined Statement of Revenues, Expenditures,
and Changes In Fund Balance
For the Vear Ended June 30, 2008
GENERAL
FUND
CAPITAL
PROJECT
FUND
OTHER
GOVERNMENTAL
FUND
TOTAL
GOVERNMENTAL
FUNDS
REVENUES
Ad valorem taxes
Intergovernmental revenues:
Federal grants
State grants:
State supplemental pay
Miscellaneous
Local
Fees, charges, and commissions for services:
Commissions on licenses, etc.
Civil and criminal fees
Court attendance
Feeding, transporting, and keeping prisoners
Other
Fines and forfeitures
Interest
Miscellaneous
$ 3.820,959
Total revenues
$
-
S
$
3,820,959
151.743
151,743
123,840
204,230
29,281
438,225
123,840
204,230
29,281
433.225
61,982
44,261
3,350
854,841
1,498
10,271
173,304
260,722
61,982
44.261
3,350
854,841
1,498
10,271
173,304
260,722
6,178,507
6,178,507
4,076,729
1,553,839
228,684
75,320
400,053
EXPENDITURES
Public safety:
Personal services and related benefits
Operating services
Material and supplies
Travel and other charges
Capital outlay
Facilities acquisition & construction
Debt service
Miscellaneous
-
85,316
91
684,749
85,407
7,142,252
2,863
37,471
6,372,096
Total expenditures
EXCESS(Deflciency) OF REVENUES
OVER EXPENDITURES
681,686
200
4,076,729
1,553,839
231,547
75,320
1,081,739
200
85,316
37,562
S
(193,589)
$ (684,749) - $
13
-
(85,407)
$
(963,745)
GOVERNMENTAL FUNDS
Combined Statement of Revenues, Expenditures,
and Changes in Fund Balance
For tho Year Ended June 30, 2008
GENERAL
FUND
EXCESS(DeficIency) OF REVENUES
OVER EXPENDITURES
$
CAPITAL
PROJECT
FUND
OTHER
COVER ^MENTAL
FUND
(193,589) $ (684,749) S
TOTAL
GOVERNMENTAL
FUNDS
(85,407) $
(963,745)
OTHER FINANCING SOURCES(Usos)
Sale of equipment
Bond proceeds
Operating transfers in
Operating transfers out
(84,047)
(16,680)
Total other financing sources(uses)
(51,286)
708,320
100,727
757,761
(244,875)
23,571
15,320
(205,984)
EXCESS (Deficiency) OF REVENUES AND
OTHER SOURCES OVER EXPENDITURES AND
OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
32,761
32,761
725,000
100,727
(100,727)
725,000
100,727
5,216,835
90,658
$ 4,971,960
S 114,229
5,307,493
$
14
15,320
$
5,101,509
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds to the Statement of Activities
Net change in fund balances - total governmental funds
S
(205,983)
Amounts reported for governmental activities in the statement of activities are
different because;
Governmental funds report capital outlays as expenditures. However, in the statement
of activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the amount which capital outlays
exceeded depreciation in the current period:
Capital outlays
Depreciation expense
1,081,739
(334.723)
Governmental funds report the proceeds from the sale of capital assets as revenues.
However, in the statement of activities only gains or losses are reported:
Gain (loss) on the disposal of capital assets
Proceeds from sale of capital assets
15,94$
(32,761)
Bond proceeds provide current financial resources to governmental funds, but issuing debt
increases long-term liabilities in the statement of net assets. This amount represents the
bond proceeds received during the year.
(725,000)
Repayment of the principal of long term debt results in the use of current financial resources
in the governmental funds, but has no effect on the Statement of Net Assets. This represents
the amount of principal retirement of long term debt.
Change in net assets of governmental activities
27.028
S
15
(173,759)
WEST FELICIANA PARiSH SHERIFF
STATEMENT OF RDUCfARY NET ASSETS
Juno 30, 2008
AGENCY
FUNDS
ASSETS
162,432
162,432
TOTAL ASSETS
LIABILITIES
162,432
Due to taxing bodies and others
162,432
TOTAL LIABILITIES
16
NOTES TO THE FINANCIAL STATEMENTS
St. Francisville, Louisiaua
Notes to the Financial Statements
As of and for the Year Ended June 30, 2008
INTRODUCTION
As provided by Article V, Section 27 of the Louisiana Constitution of 1974, the sheriff serves a four-year term as the chief
executive officer of the law enforcement district and ex-officio tax collector of the parish. The sheriff administers the parish jail
system and exercises duties required by ihu parish court system, such as providing bailiffs, executing orders of the court, and
serving subpoenas.
As the chief law enforcement officer of the parish, die sheriff has the responsibility for enforcing state and local laws and
ordinances within die territorial boundaries of" the parish. The sheriff provides protection to the residents of the parish through onsite patrols and investigations and serves the residents of the parish through die establishment of neighborhood watch programs,
anti-drug abuse programs, ct cetera. In addition, when requested, the sheriff provides assistance to other law enforcement
agencies within the parish.
As die ex-officio tax collector of the parish, the sheriff is responsible for collecting and distributing ad valorem property taxes,
parish occupational licenses, stale revenue shoring hinds, sporting licenses, fines, costs, and bond forfeitures imposed by the
district court.
1. SUMMARY OF SIGNIFICANT POLICIES
A.
BASIS OF PRESENTATION
The accompanying basic financial statements of the West Feliciana Parish ShcriCThave been prepared in conformity with
governmental accounting principles generally accepted in the United States of America. The Governmental Accounting
Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial
reporting principles. The accompanying basic financial statements have been prepared in conformity with GASB
Statement 34, Basic Financial Statements- and Management's Discussion and Analysis—for State and Local
Governments, issued in June 1999.
B.
REPORTING ENTITY
The sheriff is an independently elected official The West Feliciana Parish Police Jury does maintain and operate the
parish courthouse in which the sheriffs office is located. However, because die police jury docs not provide significant
assistance to the sheriff, which makes the sheriff fiscally independent of the police jury, the sheriff was determined not to
be a component unit of the West l:eliciana Parish Police Jury, the Financial reporting entity.
The accompanying financial statements present information only on the funds maintained by the sheriff and do not
present information on the police jury, the general government services provided by fe governmental unit, or the other
governmental units that comprise the financial reporting entity.
C.
FUND ACCOUNTING
The sheriff uses funds to maintain its financial records during the year. Fund accounting is designed to demonstrate
legal compliance and to aid financial management by segregating transactions relating to certain government
functions or activities. A fund is defined as a separate fiscal and accounting entity with a self-balancing set of
accounts.
Funds of the sheriff are classified into two categories: governmental and fiduciary. Each category, in turn is divided into
separate fund types, The fund classifications and a description of each existing fund typu follow:
17
St. Fraiicisville, Louisiana
Notes to (lie Financial Statements
Governmental Funds
Governmental funds account for all or most of the sheriffs general activities. These funds focus on the sources,
uses, and balances of current financial resources, Expendable assets arc assigned to the various governmental
funds according to the purposes for which they may be used. Current liabilities are assigned to the fond from
which they wilt be paid. The difference between a governmental fund's assets and liabilities is reported as fund
balance, [n general, fund balance represents the accumulated expendable resources, which may be used to
finance future period programs or operations of the sheriff. The following arc the sheriff's governmental funds:
General Fund—The General Fund, as provided by Louisiana Revised Statute 13:1422, is the principal
fond of the sheriffs office and accounts for all financial resources, except chose required to be
accounted for in oilier fluids. The sheriffs primary source of revenue is an ad valorem lax levied by
the 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 maintenance
of prisoners, etcetera. General operating expenditures are paid from this fond.
Capital Project fund—accounts for financial resources received and used for the acquisition,
construction, or improvement of capital facilities not reported in other governmental funds.
Debt Service. J-'unti ~ accounts for transactions relating to resources retained and used for the payment
of principal and interest on those long icrm obligations incurred through the general fund
Fiduciary Funds
Fiduciary fund reporting focuses on net assets and changes in net assets. The only funds accounted for in this
category by the sheriff arc agency funds, '['he agency funds account for assets held by the sheriff as an agent for
various taxing bodies (tax collections) and for deposits held pending court action. These funds are custodial in
nature (assets equal liabilities) and do not involve measurement of results of operations. The agency funds arc
used as depositories for civil suite, cash bonds, laxes, fees, et cetera. Disbursements from these funds are inade
to various parish agencies, litigants in suits, et cetera, in the manner prescribed by law. Consequently, the
agency funds have no measurement focus, but use the modified accrual basis of accounting.
D. MEASUREMENT FOCUS/BASIS OF ACCOUNTING
Government-Wide Financial Statements (GYv'FS)
The Statement of Net Assets and the Statement of Activities display information about the sheriff as a whole. These
statements include all the financial activities of the sheriff. Information contained in these statements reflects the
economic resources measurement focus and the accrual basis of accounting. Revenues, expenses, gains, losses, assets,
and liabilities resulting from exchange or exchange-like transactions arc recognized when the exchange occurs
(regardless of when cash is received or disbursed). Revenues, expenses, gains, losses, assets, and liabilities resulting
from nonexchange transactions are recognized in accordance with the requirements of GASB Statement No, 33,
Accounting and Financial Reporting for Nonexchttnge Transactions,
Program Revenues - Program revenues included in the Statement of Activities are derived directly from users
as a fee for services; program revenues reduce the cost of the function to be financed from the sheriff's general
revenues.
Fund Financial Statements (FFS)
The amounts reflected iii the General Fund and olher funds of rhc Balance Sheet and Statement of Revenues,
Expenditures, and Changes in Fund Balance are accounted for using a current financial resources measurement focus.
With this measureinent focus, only current assets and current liabilities are generally included on the balance sheet. The
IS
St. FrancfsviHe, Louisiana
statement of" revenues, expenditures, and changes in fund balances repoits on the sources (i.e., revenues and other
financing sources) and uses (i.e., expenditures and other financing uses) of current financial resources. This approach is
then reconciled, through adjustment, to a government-wide view ol'lhc sheriffs operations (See the reconciliation
Statements).
The amounts reflected in the General Fund in the FFS use the modified accrual basis of accounting. Under the
modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e.; when they become
both measurable and available). Measurable means the amount of the transaction can be determined and available
means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The
sheriff considers all revenues available if they are collected within 60 days after the fiscal year end. Expenditures are
recorded when the related fiind liability is incurred, except for interest and principal payments on general long-term
debt, which is recognized when due, and certain compensated absences and claims and judgments which arc
recognized when the obligations arc expected to be liquidated with expendable available financial resources. The
governmental funds use the following practices in recording revenues and expenditures:
Revenues
Federal and state entitlements (which include state supplemental pay for deputies and state revenue sharing) are
recorded as unrestricted grants-Hi-aid when available and measurable. Federal and stare grants are recorded
when the expenditures have been incurred.
Local intergovernmental reimbursements arc recognized monthly when available and measurable.
Ad valorem taxes are recorded in the year the taxes are due and payable. Ad valorem taxes are assessed on a
calendar year basis, become due on November 15 of each year, and become delinquent on December 31. The
taxes are generally collected in December, January, and February of the fiscal year.
Interest earnings on lime deposits are recorded when earned. Interest on checking and money market accounts
is recorded monthly when the interest is available.
Feeding, transporting, and maintenance of prisoners' revenue are recorded monthly for services rendered
during the month.
Substantially all oilier revenues are recorded when received.
Expenditures
Salaries are recorded as expenditures when earned.
Purchases of various operating supplies are recorded as expenditures in the accounting period in which they are
purchased.
Compensated absences are recognized as benefits are earned.
Substantially all other expenditures are recognized when the related fimd liability has been incurred.
Other Financing Sources (Uses)
Transfers between funds, which are not expected to be repaid, sate of equipment, and proceeds from the sale of
certificates of indebtedness are accounted for as other financing sources (uses). These other financing sources
(uses) are rccogni/.cd at the time the underlying events occur.
19
WEST FEFJCf ANA PARISH SHERIFF
St. Francis ville, Louisiana
Deferred Revenues
Deferred revenues arise when resources arc received by the sheriff before it has a legal claim to them, as when
grant monies are received before the incurrence of qualifying expenditures. In subsequent periods, when the
sheriff lias a legal claim to the resources, die liability for deferred revenue is removed from the combined
balance sheet and the revenue is recognfocd
K BUDGETS
The proposed budget for die general fund, which is prepared on the modified accrual basis of accounting, for fiscal year
June 30, 2008 was made available for public inspection on June 14, 2007. A notice concerning the public hearing was
published in the official journal on June 7, 2007. The public hearing was held at the West Feliciana Parish Sheriffs
office on June 28, 2007 for comments from taxpayers at which time it was legally adopted. The budget is legally
adopted and amended, as necessary, by the sheriff
All expenditure appropriations lapse at year-end. Unexpended appropriations and any excess of revenues over
expenditures are carried forward to the subsequent year as beginning fund balance.
Neither encumbrance accounting nor formal integration of the budget into the accounting records is employed as a
management control device. However, periodic comparisons of budget and actual amounts are made. Budget amounts
included in the accompanying financial statements include the original adopted budget and all subsequent amendments,
Formal budgetary integration is not employed for the Capital Projects Fund or the Debt Sen-ice Fund due to their limited
F. ENCUMBRANCES
The Office of the West Feliciana Parish Sheriff does not employ encumbrance accounting.
G. CASH AND CASH EQUIVALENTS
Cash includes amounts in demand deposits, interest-bearing demand deposits, and time deposits. Cash equivalents
include amounts in time deposits and those other investments with original maturities of 90 days or less. Under state
law, the sheriff may deposit with state banks organized under Louisiana law or any other state of the United Slates, or
under die laws of the United Stales. Tax collections must be deposited in a bank domiciled in the parish where the funds
are collected.
H. INVESTMENTS
Investments are limited by R.S. 33:29.55 and the sheriffs investment policy. If the original maturities of investments
exceed 90 days, they are classified as investments: however, if the original maturities arc 90 days or less, they are
classified as cash equivalents. All external pool deposits are considered investments.
GASB Statement No. 3 1 requires the sheriff to report investments at fair value in the balance sheet, except as follows:
1.
Investments in nonpar tic ipat ing interest-earning contracts, such as mmncgu liable certificates of deposit
with redemption terms that do not consider market rates, should be reported using a cost-based measure,
provided that the fair value of those contracts is not significantly affected by the impairment of the credit
standing of the issuer or other factors.
2.
The sheriff may report at amortized cost money market investments und participating interest-earning
investment contracts that have a remaining maturity at time of purchase of one year or less, provided diat
the fair value of those investments is nol significantly affected by the impairment of the credit
20
St. Francisvillc, Louisiana
standing of the issuer or by other factors. Money market investments are short-temi, highly liquid
investment contracts include U.S. Treasury obligations. Interest-earning investment conn-acts that
include tune deposits with financial institutions (such as certificates of deposit), repurchase agreements,
and guaranteed investment contracts.
In accordance with GASD Statement No. 31, the sheriff reports investments at amortized cost, money market
investments and participating interest-bearing investment contracts that have a remaining maturity at time of purchase
of one year or less, provided that the fair value of those investments is not significantly affected by die impairment of
the credit standing of the issuer or by other faciors. Money market investments are short-term, higlily liquid debt
instruments that include U.S. Treasury obligations.
I.
PREPAID ITEMS
The Sheriff records prepaid assets for any significant expenditure that can be allocable to future periods in both the
government-wide and fund financial statements.
J. CAPITAL ASSETS
Capital assets are capitalized at historical cost or estimated cost if historical cost is not available. Donated assets are
recorded as capital assets at their estimated fair market value at the date of donation. The sheriff maintains a threshold
level of $500 or more for capitalizing capital assets, All fixed assets are valued at historical cost.
Capita! assets are recorded in the Statement of "Net Assets and Statement of Activities. Since surplus assets arc sold for
an immaterial amount when declared as no longer needed for public purposes, no salvage value is taken into
consideration for depreciation purposes. All capital assets, other than land, are depreciated using the straight-line method
over the following useful lives:
Description
Buildings
Vehicles
Office furniture & equipment
Law enforcement weapons & equipment
Estimated Lives
40 years
5 years
5-20 years
7-10 years
K. COMPENSATED ABSENCES
The sheriffs office has the following policy relating to vacation, K-time, and sick leave:
Annual Leave
One week vacation after one year of service; Two weeks after three years of service.
Three weeks after eight years of service; Four weeks after twelve years of service.
Hive 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 hire
and will be paid upon retirement, resignation, or termination.
K-time
Compensatory time may be awarded lo employees in lieu of cash payments and is work performed ill
connection with an emergency declared by the sheriff. K-tune may accrue up to a maximum of 240
hours, must be used within one year from the date earned, and is paid upon termination.
Sick Leave
At the Sheriffs discretion.
21
St. Frandsville, Louisiana
The sheriffs recognition and measurement criteria for compensated absences follows GASEJ Statement No. 16 which
provides that vacation leave and other compensated absences with similar characteristics should be accrued as a liability
as the benefits are earned by the employees if both of the following conditions are met:
a.
The employees' rights to receive compensation are attributable to services already rendered.
b.
It is probable that the employer will compensate the employees for the benefits through paid
time off or some other means, such as cash payments at termination or retirement.
L. RESTRICTED NET ASSETS
l-'or government- wide statement of net assets, net assets are reported as restricted when constraints placed on net asset
use are either:
1} externally imposed by creditors ( such as debt covenants), grantors, contributors, or laws or regulations of other
governments; and
2) imposed by law tlirough constitutional provisions or enabling legislation.
M. FUND EQUITY
In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not
available for appropriation or are legally restricted by outside parties for use for a specific purpose. Any designations of
fund balance represent tentative management plans that are subject to cliange.
N. USE OP ESTIMATES
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those estimates.
2. EXCESS OK EXPENDITURES OVER APPROPRIATIONS
The following fund had actual expenditures over budgeted appropriations for the year ended June 30, 2008:
Fund
Original
Budget
Final
Budggt
Actual
Unfavorable
Variance
None
3. LEVIED TAXES
The following is a summary of authorized and levied ad valorem taxes:
Authorized
Millage
Property Tax
Property Tax
8.43
5.77
Levied
Millaee
Expiration
Date
8.43
5.77
Indefinite
December 31, 2010
The following are the principal taxpayers for the parish:
22
WEST FELICUNA PARISH SHERIFF
St. Francisvflfe, Louisiana
Assessed
Valuation
Type of Business
Entergy
Utility
Paper
Tembec
Texas Eastern
Pipeline
Dixie Electric
Utility
Transmontaigne Products Pipeline Products
Percentage of
Total Assessed
5198,501,712
8,823,502
5,039,040
2,134,820
1.215.557
6H.S4%
3.06%
1.75%
0.74%
0.42%
Ad Valorem
Tax Revenue
for Sheriff
$2,818,724
125,294
71,554
30,314
$215.
4. DEPOSITS AND INVESTMENTS
A. Cash and Cash Equivalents
Cash and Cash equivalents include bank accounts and short-term investments. See Note 1{G) for additional cash disclosure note
information.
Custodial Credit Risk - Deposits
Custodial credit risk is the risk that in the event of a bank failure the Sheriffs deposits may not be returned. Deposits are exposed
to custodial credit risk if they arc either (a) uninsured and uncollateralized, or (b) uninsured and collatcraliztd with securities held
by the pledging financial institution or its trust department/agent but not in the name of the Sheriff. The Sheriffs cash and
investment policy, as well as state law, require that deposits be fully secured by federal deposit insurance or the pledge of
securities owned by the bank. The fair value of the pledged securities plus the federal deposit insurance must at all times equal or
exceed the amount on deposit with (he bank. The following chart represents bank balances for the sheriff as of June 30, 2008.
Deposits are listed in terms of whether they are exposed to custodial credit risk.
Bank Balances
Cash and
Cash Equivalents
Uninsured &.
Uncollateraligcd
Uninsured & coUateralized
With securities held by
Fledging Institution or it's
Trust Department/Agent
But not in the Entity's Name
Total Bank Balances All Deposits
S .. .
S
S
... ..
-.
Total Carrying Value All Deposits
864,605
Total bank balances and total currying amount of deposits includes cash in the agency funds at year end.
B. Investments
investments are stated at fair value, See also Note 1 (H) for additional investment disclosure information,
Credit Risk - Investments
Investments permitted by state statute include obligations issued, insured or guaranteed by the U.S. government including
certificates or other ownership interest in such obligations and/or investments in registered mutual or Irusl funds consisting solely
of U.S. government securities. The Sheriffs investment program is limited to purchases of bank certificate of deposits, U,S,
treasury and government agency obligations as well as investments in the Louisiana Asset Management Pool, Inc. (LAMP).
LAMP is a nonprofit corporation formed by an initiative of the State Treasurer, and organized under the laws of the State of
23
St. Frnncisville, Louisiana
Louisiana which operates a local government investment pool. It is the Sheriffs opinion that singe these securities are
governmental agencies, credit risk is not a factor.
Custodial Credit Risk - Investments
Custodial credit risk for investments is the risk that in the event of the failure of the counterparty to a transaction, the Sheriff will
not be able to recover the value of the investment. Investments are exposed to custodial risk if the securities are (a) uninsured and
unregistered and held by the counterparty or (b) uninsured, unregistered and held by the counterparty's trust department or agent
but not in the name of the Sheriff. The following chart presents the investment position of the Sheriff as of June 30, 2008. The
various types of investments are listed and presented by whether they are exposed to custodial credit risk.
Investments
Uninsured,
Unregistered, and
Held by the
Counterparty
Uninsured, Unregistered &
Held by the Counterparty's
Trust Department or Agent
Butnnt in the Entity's Name
Certificates of Deposit
All Investments Reported Amount
S
All Investments Fair Value
1,556,963
S
1,556,963
S 2.917,134
$
2.917.134
S-. .4.474.097.
£
4.474.097
Investments Not
Categorized:
LAMP
Total
L
:
^
S
Interest Rate Risk - Investments
Interest rate risk is defined as the risk that changes in interest rates will adversely aflfect the fair value of investments.
Investments can be highly sensitive to changes in interest rates due to their terms or characteristics. The Sheriffs investment
policy with regards to interest rale risk is to match cash flow requirements with cash flows from investments. This matching
allows for securities to be held to maturity thereby avoiding realizing losses due to liquidation of securities prior to maturity,
especially in a rising interest rate environment. Investing in longer term maturities that contain a "step up" in coupon interest
rates will also contribute to the reduction of interest rate risk. Investments classified by maturity dates at June 30, 2008 are
summarized below:
Investment
0-1 Years.Before
Maturity
l-'au1 Value
Certificates of Deposits
TAMP
S 1,556,963
2.917,134
$
'K»al
$.-4.474.022
S
1.556,963
2.917.134
j>474,097
5. RECEIVABLES
The following is a summary of receivables at June 30, 2008:
24
1 -5 Years Before
Maturity
:
6-1- Years Before
Maturity
:
General Fond
Intergovernmental:
Federal
State
Ixical
Accounts
Accrued Interest Receivable
$
117,422
132,532
37,307
22,102
1.Q28
1,695
$.. 310,391
Total Receivables
Capital Project Fund
was
6. CAPITAL ASSETS
Capital assets and depreciation activity as of and for the year ended June 30, 200H arc as follows:
Furniture &
Fixtures
Cost of capital assets,
June 30, 2007
Additions
Deletions
Cost of capital assets,
June 30, 2008
Accumulated depreciation,
June 30, 2007
Additions
Deletions
Accumulated depreciation,
June 30, 200S
Vehicles
$ 1,444,605
260,157
( 2QS.4C31
$103,293
19,000
Q
Weapons &
l,,and &
Equipment Buildinjis
$1,072,721 S 386,486
205,634
1,796,240
f 60,591)
(
01
122,293
1.496.299
K217.764
42,170
12,891
1,014,716
156,195
(192.2371
978,674
Q
55.061
Capital assets net of accumulated
depreciation, at June 30, 2008
Totals
$3,007,105
2,281,031
(269.0541
2.182.726
5.019.082
640,508
140,854
.(60.002)
14,868
24,788
0
1.712,262
334,728
(252,239)
721.360
39.656
1.794.751
52,143,07^
S3.221311
Depreciation expense of $334,728 for the year ended June 30, 2008 was charged to the general fund governmental function.
7. PENSION PLAN
Plan Description, Substantially all employees of the West Feliciana Parish Sheriffs office arc members of the Louisiana Sheriffs
Pension and Relief Fund (System), a cost-sharing, multiple-employer defined benefit pension plan administered by a separate
board of trustees.
AH sheriffs and all deputies who are found to be physically fit, who earn at least $400 per month, and who were between the ages
of 18 and 50 at the lime of original employment are required to participate in the System. Employees are eligible to retire at or
after age 55 with at least 12 years of credited service and receive a benefit, payable monthly for life, equal to a percentage of (heir
final-average- salary for each year of credited service. The percentage factor to be used for each year of service is 2.5 percent for
each year if total service is at least 12 but less than 15 years, 2,75 percent for each year if tolaJ service is at least 15 but less than
20 years, and 3 I/3rd percent for each year if total service is at least 20 years (Acl 1117 of 1995 increased the accrual rate by .25
percent for all service rendered on or after January 1, 1980), In any case, the retirement benefit cannot exceed 100 percent of their
final-average salary. Final-average salary is the employee's average salary over die 36 consecutive or joined months that produce
the highest average. Employees who terminate with at least 12 years of service and do not withdraw their employee contributions
25
St. FrancisviHe, Louisiana
may retire at or after age 55 and receive the benefit accrued to their date of termination as indieated previously. Employees who
terminate with at least 20 years of credited service are also eligible to elect early benefits bclwecn ages 50 and 55 with reduced
benefits equal to the actuarial equivalent of the benefit to which they would otherwise be entitled at age 55. 'llie System also
provides death and disability benefits, Benefits are established or amended by slate statute. The System issues an annual publicly
available financial report that includes financial statements and required supplementary information for the System. That report
inay be obtained by writing to the Louisiana Sheriffs Pension and Relief Fund, 1225 Nicholson Drive, Raton Rouge, Louisiana
70802, or by calling (225) 2 1 9-0500.
Funding Policy. Plan members are required by state statute to contribute 1 0.0 percent of their annual covered salary and the West
Fclicmna Parish Sheriff is required to contribute at an actuarially determined rale. The current rale is 11.00 percent of annual
covered payroll. Contributions to the System also include one-half of one percent of the taxes shown to be collectible by the tax
rolls of each parish and funds as required and available from insurance premium taxes. The contribution requirements of plan
members and the West Feliciana Parish Sheriff are established and may be amended by state statute. As provided by Louisiana
Revised Statute 11:103, the employer contributions are determined by actuarial valuation and are subject to change each year
based on the results of the valuation for the prior fiscal year. The West Feliciana Parish Sheriff's contributions to the System tor
the years ending June 30, 2008, 2007, and 2006, were $297,777, $281,732, and $272,052, respectively, equal to the required
contributions for each year.
8. DEFERRED COM PENS ATION PLAN
Certain employees of the Sheriff participate in the Louisiana Public Employees Deferred Compensation Plan adopted under the
provisions of the Internal Revenue Code Section 457. Complete disclosures relating to the Plan are included in the separately
issued audit report for llie Plan, available from the Louisiana Legislative Auditor, Post Office Box 94397, Baton Rouge,
Louisiana 70804-9397.
9. OTHER POSTEMPLOYMENT BENEFITS
The West Feliciana Parish Sheriff provides certain continuing health care and life insurance benefits for retired employees.
Substantially all of the sheriffs employees become eligible for these benefits if they reach normal retirement age while working
for the sheriffs office. These benefits for retirees and similar benefits for active employees are provided through an insurance
company whose montlily premiums are paid by the sheriff. The sheriff recognizes the cost of providing these benefits (the
sheriffs poition of premiums) as an expenditure when the montlily premiums are due, which was $50,812 for the year ending
June 30, 2008. 'Hie sheriff had nine retirees receiving benefits as of June 30, 200S.
10. COMPENSATED ABSENCES
At June 30, 2008. employees of the sheriff have accumulated and vested SI 78,666 of employee leave benefits, which was
computed in accordance with GASB Codification CCO, This entire amount is recorded as an obligation of the General Fund.
11. LEASES
The sheriff has an operating lease for one copier and previously rented various office buildings. Rent expense was 57,569 for the
year ending June 30, 2008. The minimum annual commitments under cancelahlc operating leases are as follows:
Office Facilities
2009
2010
2011
2012
2013
675
0
0
0
_ Q
Totals
26
12. CHANGES IN AGENCY FUND BALANCES
See supplemental information Schedule of Changes ill Balances Due to Taxing Bodies and Others.
13. LONG-TERM OBLIGATIONS
The following is a summary of ihc long-term obligation transactions for the years ended June 30, 2008:
Lease
Purchase
Bonded
Debt
Long-term obligations
At June 30, 2007
Additions
Deductions
Long-term obligations
At June 30, 2008
Total
Agreement
$
$ 800,000
725,000
(27,028)
0
$ 800,000
725,000
( 27.028)
0
&L42L2Z2
0
The following is a summary of the current (due in one year or less) and the long-term (due in more than one year) portions of
long-term obligations as of June 30, 2008:
Lease
Purchase
Bonded
Agreements
Total
Debt
Current portion
Long-term portion
$
$
47,592
1.450.380
0
47,592
1.450.380
S 1,497,972
$ 1,497,972
Total
$
0
All bonds of the sheriff outstanding at June 30S 2008, in the amount of $1,497,972, cojisist of certificates of indebtedness
maturing September 2027 at various interest rates with a current rate of 4.5%. Bond principal and interest payable in the next
fiscal year are 547,592 and $55,361, respectively. The individual issue is as follows: .
Bond Issue
Certificate of
Indebtedness, Series 2006
Original
Issue
Interest
Rates
Final
Payment
Pui;
$2,000,000
Var. - 5.0
09/01/27
Principal
Outstanding
$671,088
$1,497,972
All principal and interest requirements are funded in accordance with Louisiana law by the excess of annual revenues of (he
general funds of the Law Enforcement District of the Parish of West Feliciaiia after payment of statutory-, necessary, and usual
charges. The certificates are due as follows:
Year ending June 30
2009
2010
2011
2012
2013
Thereafter
Prlncji>al_ Payments
47,592
49,408
51,293
53,250
55,281
1.241,148
Interest Payments
55,361
53,546
51,661
49,704
47,672
413,144
Total
102,953
102,954
102,954
102,954
102,953
1,654,292
S 2.169.060
Total
27
WEST FEUCTANA PARISH SHERIFF
St. Krancisville, Louisiana
14. INTERFUM) TRANSFERS
The following inter-fund transfers were incurred during die year ended June 30S 2008;
Transferring Fund
Debt Service Fund
General Fund
Capital Project Fund
$ 84,047
S 16,680
Transfers to the debt service fijnd were to pay current principal and interest expense due on the outstanding bonds.
15. LITIGATION, CLAIMS, AND RISK MANAGEMENT
At June 30, 2008., the sheriff is involved in four lawsuits and no unasseited claims. In the opinion of the sheriffs legal counsel, the
ultimate resolution of these claims would not materially affect the financial statements. However, die ultimate outcome of these
matters cannot presently be determined and no provision for any liability that may result from such claims has been made in the
tinaDcial statements. The cost of litigation and claims incurred during the current year was $6,984. The sheriff manages its risk
from losses by purchasing commercial insurance coverage. Of die above lawsuits, legal council indicates all arc covered by the
sheriffs insurance policies with no decrease in coverage amounts from the prior year.
16. EXPENDITURES OF THE SHERIFF'S OFFICE
PAID BY THE PARISH POLICE JURY
Certain operating expenditures of the sheriffs office are paid by the parish police jury and are not included in the accompanying
financial statements. These expenditures are summarized as follows:
Description
1. Maintenance of jail.
2. Various utilities.
17. ON-BEHALF PAYMENTS
A portion of the salaries of the sheriff's deputies are paid through a supplement from the state. These payments provide the
deputies of the sheriffs office with an additional $425 per month, which is added to their base salary. l;or the year ended June 30,
200H, $204,230 was received from the state and is included in revenues under state supplemental pay and in expenses under
personal services and related benefits on the combined statement of revenue, expenditures, and changes in ftmd balance.
18. CONSTRUCTION COMMITMENTS
The Sheriff is in the preliminary stages of expanding the work release center from a 140 bed to a 260 bed center. This second
phase of the work release center is estimated to cost $643,000 and is to be financed by current operations and certificates of
indebtedness not to exceed $800,000. Bond financing has not been approved as of yet. Plans and specifications are in the
processing stage with construction expected to begin at the earliest in the first quarter of 2009. With no unexpected delays, the
project is estimated to be completed by early 2010.
28
19. FEDERAL FINANCIAL ASSISTANCE
The sheriff participates in the following federal financial assistance programs:
Federal Grantor/
Pass-Through Grantor/
ProgramTitle
Federal
CFDA
Number
Pass Through
Grantor's
Number
Expenditures
20.601
20.601
FTQ7-55-GO
K8200S-18-00-00
S 6,428
S 13,846
Byrne Memorial Justice Assistance Grant
Criminal Patrols
16.738
16.738
B06-5-G15
B07-5-015
5,594
7,442
Violence Against Women Formula GrantCombination Investigation
16.588
M05-5-004
1,160
Juvenile Accountability Block Grant
Safe Schools
16.523
A04-8-003
10,000
Juvenile Justice & Delinquency PreventionAllocation to States (Equipment)
16.540
J04-5-010
5,543
Direct Grants:
Bullet Proof Vest Partnership Act
16.607
N/A
2.323
United States Department oi'Transportation
Passed through La. Highway Safety Commission
Alcohol Traffic Safety £ Drunk Driving
Prevention Incentive Grants
United States Department of Justice
Passed through the Louisiana
Commission on Law Enforcement:
53.336
Total United States Department of Justice
United States Department of Homeland Security
Passed through La. Governor's Office- Office of
Homeland Security & Emergency Preparedness:
Disaster Grant - Public Assistance
Hurricane Katrina
Hurricane Rita
Law Enforcement Terrorism Prevention Program
(O.DP Grant Funds)
97.036
97,036
97.067
Buffer Zone Protection Program
River Bend Nuclear Plant
97.078
Total United States Department of Homeland Security
Total Program Expenditures
1-1-MA1603-DR-LA
FEMAIG07-DR-LA
1,948
230
2006GHT6QQ69
48,500
200GBZPPRiverBcnd
48.729
99,407
REQUIRED SUPPLEMENTARY INFORMATION
St. FrancisvilJe, Louisiana
GENERAL FUND
BUDGETARY COMPARISON SCHEDULE
For the Year Ended June 30,2008
BUDGETED AMOUNTS
ORIGINAL
FINAL
ACTUAL
(UNFAVORABLE)
REVENUES
Ad valorem taxes
Intergovernmental revenues:
Federal grants
State grants:
State supplemental pay
Miscellaneous
Local
Fees, charges, and commissions for services:
Commissions on licenses, etc.
Civil and criminal fees
Court attendance
Feeding, transporting, and keeping prisoners
Other
Fines and forfeitures
Interest
Miscellaneous
S
Total revenues
3,900,000
S
3,815,404
S
3,820,959
S
5,555
150,000
15,600
151,743
136.143
118,000
135,000
23,000
348,600
123,840
204,155
23,200
387,900
123,840
204,230
29,281
438,225
6,081
50,325
35,000
30,000
2,000
445,200
8,000
180,000
157,400
59,000
43,000
2,000
763,800
_
4,900
145,000
252,175
61,982
44,261
3,350
854,841
1,498
10,271
173,304
260,722
2,982
1,261
1,350
91,041
1,498
5,371
28,304
8,547
5,532,200
5,839,974
6,178,507
338,533
3,863,700
1,358,900
228,000
55,000
770,000
40,000
4,183,120
1,552,600
207,000
66,000
572,000
50,000
4,076,729
1,553,839
228,684
75,320
400,053
37,471
106,391
(1 ,239)
(21,684)
(9,320)
171,947
12,529
6,315,600
6.630,720
6,372,096
258,624
_
75
EXPENDITURES
Publice safety:
Personal services and related benefits
Operating services
Material and supplies
Travel and other charges
Capital outlay
Miscellaneous
Total expenditures
EXCESS(Deficiency) OF REVENUES
OVER EXPENDITURES
$
(783,400)
30
S
(790,746)
S
(193,589)
S
597,157
GENERAL FUND
BUDGETED AMOUNTS
FINAL
ORIGINAL
EXCESS(Deficiency) OF REVENUES
OVER EXPENDITURES
$
(783,400)
$
(790,746)
ACTUAL
S
(193,589)
VARIANCE
WITH FINAL
BUDGET
FAVORABLE
(UNFAVORABLE)
S
597.157
OTHER FINANCING SOURCES (Uses)
Sale of equipment
9,500
(123,800)
23,100
(71,000)
32,761
(84.047)
9,651
(13,047)
Total other financing sources (uses)
(114,300)
(47,900)
(51,286)
(3,386)
(897,700)
(838,646)
(244,875)
5,216,835
5,216,835
4.378,189
S 4,971,960
EXCESS (Deficiency) OF REVENUES AND
OTHER SOURCES OVER EXPENDITURES AND
OTHER USES
5,339,451
S
4,441,751
S
593,771
-
$
593,771
SUPPLEMENTAL INFORMATION SCHEDULES
St. Frandsville, Louisiana
As of and for the Year Ended June 30, 2008
NONMAJOR GOVERNMENTAL FUNDS
DEBT SERVICE FUND
Debt service funds arc used to accumulate monies for ihc repayment of the principal and interest1 on outstanding certificate of
indebtedness or bonds of the governmental unit.
LAW ENFORCEMENT DISTRICT
To accumulate monies lor the repayment of principal and interest on the Certificate of Indebtedness, Scries 2006 of the Law
Enforcement District of the Parish of West Feliciaua. These funds were used to construct a 140 bed minimum security work
release center and other support facilities. These certificates mature September 2027, with early payoff allowed, at a current
interest rate of 4.5%.
32
SI FrancisviHe, Louisiana
DEBT SERVICE FUNDS
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
LAW
ENFORCEMENT
DISTRICT
FUND
REVENUES
Local sources;
Taxes:
Ad valorem
Interest earnings
Total revenues
$
-
EXPENDITURES
General administration
Business services
Debt service
Total expenditures
91
85,316
85,407
EXCESS (Deficiency) OF REVENUES
OVER EXPENDITURES
(85,407)
OTHER FINANCING SOURCES (Uses)
Operating transfers in
100,727
-
Total other financing sources (uses)
100.727
EXCESS (Deficiency) OF REVENUES AND OTHER
SOURCES OVER EXPENDITURES AND OTHER USES
15,320
S
33
15,320
St. Franc is vi lie, Louisiana
As of ami for the Year Ended June 30,2008
FIDUCIARY FUND TYPE - AGENCY FUNDS
SHERIFFS FUND
The Sheriffs Fund accounts for funds held in civil suits, sheriffs sales, and garnislimems. It also accounts for collections of cash
bonds, fines and costs, bail bonds, parish licenses, forfeitures, with payment of these collections- to the recipients in accordance
with applicable laws.
TAX COLLECTOR FUND
Article V, Section 27 of the Louisiana Constitution of 1974, provides that the sheriff mil serve as the collector of state and parish
taxes and fees. The Tax Collector Fund is used to collect and distribute these taxes and fees to the appropriate taxing bodies.
FINE ACCOUNT
The fine account is used to deposit funds held for judicial penalties as imposed by judges. After the full penalty is collected for
each case, the funds are distributed to the tax collector fund for distribution.
CANTEEN FUND
Vending machines of cokes, candy, ami cigarettes in jail for use by prisoners, create a profit from sales and commissions. These
funds arc used to benefit various recreation needs of prisoners.
WITNESS SUBPOENA FUND
This Fund is to account for the reimbursements from the police jury for payment to off duty deputies for testifying in court
proceedings involving judicial matters. Funds are reimbursed to the sheriff who in turn makes payments to deputies who testify on
the judicial matters.
34
FIDUCIARY FUNDS - AGENCY FUNDS
Combined Balance Sheet, June 30, 2008
SHERIFF'S
FUND
TAX
COLLECTOR
FUND
FINES
FUND
CANTEEN
FUND
WITNESS
SUBPOENA
FUND
65
$
162,433
65
$
162,433
TOTAL
ASSETS
TOTAL ASSETS
55,260
$
3,867
S 83.862
$ '19,379
55,260
S
3.867
$
S
83.862
19,379
S
LIABILITIES
Due to taxing bodies and others
TOTAL LIABILITIES
55,260
S
55,260
$
3,867
83,862
3,867
$ 83,862
35
65
19,379
$
19,379
S
65
162,433
S
162,433
FIDUCIARY FUNDS -AGENCY FUNDS
Schedule of Changes in Balance Due
to Taxing Bodies and Others
TAX
SHERIFF'S
FUND
COLLECTOR
FUND
$
47.983
$
747,179
211,935
85,419
27,890
82,404
178,132
5,552
$ 1,338,511
$
$ 1,386,494
FINES
FUND
S
TOTAL
10,207
$
200
S
70,223
2,096 S 2,096 $ 70,223
S
-
S
•
19,700,092
2,370
$ 19702,462
$
3,115
747,179
211,935
85,419
27,890
82,404
178,132
73,338
19,700,092
10,018
321,116,407
$ 19,702,965
S 83,862
S
3,315
321,257,066
S 19,699,098
$
503
$81,766
WITNESS
CANTEEN SUBPOENA
FUND
FUND
140,659
ADDITIONS
Deposits:
Sheriff's Sales
Cash bonds
Garnishments
Bail bonds
Parish licenses
Forfietures & fines
Other deposits
Taxes, fees, etc., paid to tax collector
Interest
Total additions
Total
S
S
$ 80,430
3,115
-
REDUCTIONS
Taxes, fees, etc., distributed
to taxing bodies and others
Deposits settled to:
Sheriff's General Fund
Police jury
District attorney
Indigent defender board
Criminal court fund
Clerk of court
Litigants
Attorneys, appraisers, etc.
Other settlements
Other reductions:
Purchases - merchandise
Total reductions
51,331,234
$ 19.699,098
S
61,051
$ 61.051
$
3,250
3,250
64,301
$21.094.633
BALANCES AT END OF YEAR
$
$
S 83,862
$ 19,379
S
65
162,432
$ 19,699,098
103,333
127.387
31,090
34,146
64,653
441,615
202,500
224,695
101,815
103.333
127,387
31,090
34,146
64,653
441,615
202,500
224,695
101,815
55,260
3.867
36
MAJOR, MORRISON & DAVID
JOHN L. MORRISON III, CPA, PC
MARK A. DAVID, CPA, PC
MEMBERS:
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE
AND OTHER MATTERS BASED ON AN AUDIT OF F I N A N C I A L STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Honorable J. Austin Daniel
West FcHciuna Parish Sheriff
P.O. Drawer 1844
We have audited the accompanying financial statements of the governmental activities, each major fund, and
the aggregate remaining fund information of the West Feliciana Parish Sheriff, as of and for the year ended
June 30, 2008, which collectively comprise the Sheriffs basic financial statements, and have issued our report
thereon dated October 1, 200S. 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
Gowrnment Auditing Standards, issued by the Comptroller General of the United Stales,
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the Sheriffs internal control over financial reporting as a
basis for designing our auditing procedures 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 Sheriffs internal
control over financial reporting. Accordingly, we do not express an opinion on the cffcciivenuss of the
Sheriffs internal control over financial reporting.
Our consideration of internal control over financial reporting was for the limited purpose described in the
preceding paragraph and would not necessarily identify all deficiencies in internal control over financial
reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we
identified certain deficiencies in intcmul control over financial repotting that we consider to be significant
deficiencies.
A control deficiency exists when the design or operation of a control does not allow management or
employees, in (he normal course of performing their assigned functions, to prevent or detect misstatemems on
a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, thai
adversely affects the Sheriffs ability to initiate, authorize, record, process, or report financial data reliably in
accordance with generally accepted accounting principles such that there is more than a remote likelihood thai
a misstatement of the Sheriffs financial statements that is more man inconsequential will not he prevented or
delected by the Sheriffs internal control. We consider the deficiency described in the accompanying, schedule
of findings and questioned costs as item OJi-1 to be a significant deficiency in internal control over financial
reporting.
A material weakness is it significant deficiency, or combination of significant deficiencies, thai results in more
than a remote likelihood lhat a material misstatemcnl o f l h c financial statements will not be prevented or
detected by the Sheriffs internal control. Our consideration of the internal control over financial reporting was
for the limited purpose described in the first paragraph of this section and would not necessarily identify all
deficiencies in internal control that might be significant deficiencies and, accordingly, would not necessarily
disclose all significant deficiencies that are also considered to be material weaknesses. However, we believe
thai the significant deficiency described above is not a material weakness.
POST OFFICE BOX 190, NEW ROADS, LA 70760 - PHONE (225)638-4531 - FAX (225) 638-6898
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Sheriffs financial starements are free of material
rnisslatcment, we performed tests ofils compliance with certain provisions of laws, regulations, contracts and
grain agreements, noncompliance with which could have a direct and material effect on ihc determination of
financial statement amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit ami, 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 (jovernwetit Auditing
Standards.
We noted certain matters that we reported to management of the SheriJYin a separate letter dated October 1,
2008.
The Sheriffs response to the findings identified in our audit is described in the accompanying schedule of
findings and questioned costs. We did not audit the Sheriffs response and. accordingly, we express no
opinion on it.
This report is intended solely for the information and use of the West Kcltciana Parish Sheriff, management,
the Legislative Auditor for the State of Louisiana, federal awarding agencies, and pass-through entities and is
not intended to be and should nor be used by anyone other than these specified parties. However, this report is
a matter of public record and its distribution is not limited.
Major, Morrison & David
October 7,2008
//
"
'
38
POST OFFICE BOX WO, NEW ROADS, LA 70760- PHONE (225) 638-4531 - FAX (225} 638-68'J8
St. Francisviilc, Louisiana
Schedule of Findings find Questioned Costs
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:
Unqualified
Internal control over financial reporting:
Material weakness (es) identified?
Significant Dcficiency(s) identified not
considered to be material weaknesses?
yes X do
X yes
Noncompliance material to financial statements
noted?
none reported
yes X no
SECTION II - FINANCIAL STATEMENT FINDINGS
Findinii OS-1
Condition: As is common in small organizations, the sheriff does not have a staff person who has the qualifications and training to
apply generally accepted accounting principles (GAAP) in preparing its financial statements, including related notes. As such
management has chuscn to engage the auditor to prepare the annual financial statements. This condition is intentional by
management based upon the sheriffs limited administrative personnel, along with the cost effectiveness of acquiring the ability to
prepare financial statements in accordance with GAAP, Based on this decision, internal controls over the preparation of die
financial statements, including the notes, in accordance with GAAP have not been established. Under generally accepted auditing
standards, this represents a significant deficiency in internal controls.
Statement on Auditing Standards (SAS) No. 112 requires that we report the above condition as a control deficiency. SAS 112
does not provide for exceptions to reporting deficiencies (hat arc resolved with non-audit services performed by the auditor or
deficiencies For which the costs make it impractical lo correct.
Recommendation: As discussed above, whether it is cost effective to correct a control deficiency is not a determining factor in
applying SAS 112 reporting requirements. The sheriff has evaluated the cost vs. benefit of establishing internal controls over die
preparation of financial statements in accordance with GAAP, and determined that it is in the best interests of the office to
outsource this task to its independent auditory, and carefully review the draft financial statements and notes prior to approving
them and accepting responsibility for the contents and presentation.
Management's Response: Management has agreed with the auditor's finding and recommendation.
39
Summary Schedule of Prior Audit Findings
ReF. No.
Fiscal Year
Finding
Initially
Occurred
Corrective
Action
Taken
Description of Finding
Section I - Inter mil Control and Compliance Material to the Financial Statements:
07-1
2007
Violation of Art? Sec 14
prohibited use of public
property for private
reasons.
YES
07-2
2007
Violation of RS15:708
regarding the use of inmate
labor on private property.
YES
Section H - Internal Control and Compliance Material to Federal Awards:
There were no matters reported.
Section UI - Management Letter
No management letter was issued.
40
Planned Corrective
Actiori'Tartial
Corrective
Action Taken
Corrective Action Plan for
Current Year Audit Findings
Name of
Contact
Description of Finding
Corrective Action Planned
Person
Anticipated
Completed
Section I-Internal Control and Compliance Material to the Financial Statements:
8-1
The sheriff does not have a
staff person who has the
qualifications & training to
apply GAAP in preparing the
entity's financial statements.
The sheriff has evaluated cost
verses benefit of establishing
controls over preparing the
financial statements in accordance
with GAAP & determined that
it is best to have the auditor
prepare the financial statements
and notes & review drafts before
approving the reports for issuance.
J. Kapp
J.A.Daniel
10/2008
Section II-Internal Control and Compliance Material to Federal Awards:
Not applicable.
Section III-Management Letter
Discussed improvement needed regarding computer backup systems. Management has agreed with this recommendation and has
moved forward to correct it. Tape drives and backup software has already been put into place to perform the necessary backup
procedures. Two individuals have been assigned to maintain backup copies offsite. The department has also inquired about offsite
real-time storage with their software provider and pending cost estimates could implement by next year.
41
MAJOR, MORRISON & DAVID
JOHN L. MORRISON III, CPA, PC
MARK A. DAVID, CPA, PC
MEMBERS;
Honorable J. Austin Daniel
West i?e!iciajia Parish Sheriff
In planning and performing our audit of the financial statements of the governmental activities, each major
fund, and the aggregate remaining fund information of the West Fcliciana Parish Sheriff as of and for ihe year
ended June 30,2008, in accordance with auditing standards generally accepted in the United States of America,
we considered the Sheriffs internal control over financial reporting (internal control) as a basis for designing
our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of tlic governmental unit's internal control. Accordingly,
we do not express an opinion on the effectiveness of the governmental unit's internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and
would not necessarily identify all deficiencies in internal control that might be significant deficiencies or
material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of
management override of controls, misstatemcnis due to error or fraud may occur and not be detected by such
controls. However, as discussed below, we identified certain deficiencies in internal control thai we consider to
be significant deficiencies,
A control deficiency exists when the design or operation of a control docs not allow management or employees,
in the normal course of performing their assigned functions, to prevent or detect misstate me ncs on a timely
basis. A significant deficiency is a control deficiency, or a combination of control deficiencies, that adversely
affects the entity's ability to initiate, authorize) record, process, or report financial data reliably in accordance
with generally accepted accounting principles such that there is more- than a remote likelihood that a
misstatcmcnt of the entity's financial statements that is more than inconsequential will not be prevented or
delected by the entity's internal control. We consider the following deficiencies to be significant deficiencies in
internal control.
Hem OR-1: The Sheriffs office does not have a staff person who has the qualifications and training to apply
generally accepted accounting principles in preparing its financial statements, including related notes.
A material weakness is a significant deficiency, or a combination of significant deficiencies, that results in more
than a remote likelihood that a material misstatemc-nl of (he financial statements will not be prevented or
detected by the entity's internal control. We believe that the deficiency referred to in the preceding paragraph
does not constitute a material weakness.
In addition to the findings and comments noted in the reports as identified above which constitute control
deficiencies, we wish to communicate the following comments and recommendations to management and
ihe sheriff:
As part of our examination we determined the sheriffs office did not have an adequate computer data
backup system in place operating on a consistent basis. We noted that the current processes and equipment
used was unreliable, backups were not performed on a routine basis, arid the backup data was nor stored at
an offsitc location, resulting in technically no backup at all. Based on these observations, we recommend
thai the sheriffs office install an external tape drive backup system along with the needed software in order
to backup their entire computer operations on a routine basis and assign staff persons to verify that the
system is operating according, to specifications. We also recommend lh;il (he backed up data be stored at a
secure otTsile location, '('he department may also want to discuss with their software vendors as to the
availability of routine backups via the internet to of ft he storage banks which would provide an additional
POST OKPICK BOX 190, NEW ROADS, LA 70760 - PHONE (225) 633-4531 - FAX (225) 638-SS98
level of security.
This communication is intended solely for the information and use of the Sheriff, management, the Legislative
Auditor for the state of Louisiana, federal awarding agencies, and pass-through entities and is not intended 10
he and should not be used by anyone other than these specified parties. However, this. report is a matter of
public record and iis distribution is not limited.
Major, Morrison & David
October 7, 2008
POST OFFICE BOX 190, NF.W ROADS, LA 70760- PHONE (225) 63R-453I - KAX (225) 638-6898

West Feliciana Parish Sheriff

Transcription

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