c^6)95 - Louisianaapp1.lla.la.gov/.../DE4C99D77DBC887486257766005A6871/$FILE/00… · Original $254,000 130,000 6.000 390.000 Expenditures: Current - Salaries and payroll taxes Conferences

c^6)95

CITY COURT OF ABBEVILLE, LOUISLVNA

Financial Report

Year Ended December 31,2009

H;V3, I '"ider provisions of state iaw, this report is a pi ciocument, Acopy of the report has been submitted to tlie entity and other appropriate public officials. The report is avatlablg for public inspection at the Baton Rouge office of the Legislative Auditor and, w/here appropriate, at the office of the parish clerk of court.

Release Date

TABLE OF CONTENTS

Page

ACCOUNTANTS REPORT 1

GOVERNMENT-WIDE FINANCIAL STATEMENTS Statement of Net Assets 3 Slatement of Activities 4

FUND FINANCIAL STATEMENTS Balance Sheet - Govemmental Fund 6 Statement of Revenues, Expenditures, and Changes in Fund

Balance - Govemmental Fund 7 Reconciliation of the Statement of Revenues, Expenditures and

Changes in Fund Balance of Govemmental Fund to the Statement of Activities 8

Budgetary Comparison Schedule - General Fund 9 Notes to Financial Statements 10-14

SUPPLEMENTAL INFORMATION

Independent Accountant's Report on Applying Agreed-Upon Procedures 16-18 Schedule of Management Letter Findings and Corrective Action Plan 19 Louisiana Attestation Questionnaire 20-21

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Accouniant .s Report

7 — ^

Gardes§^Frederick

The Honorable Richard J. Pumam. Hi, Judge

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Cit\' Court of Abbeville, Louisiana ^ ' " • • •"""'r. CI-A • k v l , ' I' .S . l l t , r ; i ; , , i , i I'A

l.lisif H 1 n u c h i M u i , ( ' I 'A

We have reviewed the accompanying financial statements of the govemmental activities and the major fund of City Court of Abbeville, Louisiana, a component unit of the Ciiy of Abbeville, Louisiana, as of and for the year ended December 31, 2009, which collectively comprise the Cit>' Court's basic fmancial statements as listed in the table of contents, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these financial statements is the representation of management of City Court of Abbeville, Louisiana.

A review consists principally of inquiries of City Court of Abbeville, Louisiana personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with generally accepted accounting principles.

The City Court of Abbeville, Louisiana has not presented managemenfs discussion and analysis that the Govemmental Accounting Standards Board has determined is necessarj' to supplement, although not required lo be a part of, the basic financial statements.

A Corporation of Certified Public Accountants

Abbeville. Louisiana June 7. 2010

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GOVERNMENT-WIDE FINANCIAL STATEMENTS

CITY COURT OF ABBEVILLE, LOUISIANA

Statement of Net Assets December 31. 2009

ASSETS

Current assets: Cash $ 100 Interest-bearing deposits 615.067 Investments 60341

Total current assets 675.508 Capital assets:

Equipment 53,068 Fumiture and fixtures 29.036

82,104 Less: accumulated depreciation (72396)

Total capital assets, net of accumulated depreciation 9.708

Total assets S 685.216

LIABILITIES

Current liabilities:

Accounts payable $ 2.085 Due 10 other agencies 373343 Deferred revenue 90.660

Total liabilities 466.088

NET ASSETS Invested in capital assets 9,708 Unrestricted 209.420

Total net assets S 219.128

See accompanying notes and accountant's report.

3

CITY COURT OF ABBEVILLE. LOUISIANA

Statement of Activities Year Ended December 31. 2009

FunctiCTis./Programs

Governmental activities: General govemment

Expenses

$ 452,729

Program Revenues Charges for

Services

$ 458,135

Net (ExfKnse) Revenue And Changes in

Net Assets

Governmental .Activities

5.406

General Revenues: Interest income 8.031

Change in net assets

Net assets - beginning

13,437

205.691

Net assets ~ ending ?E 219.128


4

FUND FINANCIAL STATEMENTS


Balance Sheet Govemmental Fund December 31, 2009

(With Comparative Totals as of December 31,2008)

2009 2008

ASSETS

Cash Interest bearing deposits Investments

Total assets

LIABILITIES AND FLTMD EQUITY

Liabilities: Accounts payable Due to other agencies Deferred revenue

Total liabilities

Fund equity: Fund balance -

Unreserved, undesignated

Total liabilities and fund equity

s

5 -

100 615,067 60341

675.508

S

^

100 673,965 59342

733.607

2,085 373343 90.660

466.088

209.420

$ 2,509 434,487 103.479 540.475

193.1.32

S 675.508 % 733.607

Total fund balance for governmental fiinds $ 209,420 $ 193,132

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

Capital assets used in govemmental activities are not financial resources, and, therefore, are not reported in the (unds

Net assets of govemmental activities

9.708 12559

S 219.128 % 205.691


6


Slatement of Revenues, Expenditures, and Changes in Fund Balance Govemmental Fund

Year Ended December 31,2009 (With Comparative Totals for the Year Ended December 31, 2008)

2009 2008 Revenues:

Court costs Fines Interest

Total revenues

Expenditures: Current -

Salaries and payroll taxes Conferences and meetings Office expenses Telephone Professbnal fees Janitorial service Miscellaneous Repair and maintenance Dues and subscriptions C omputer service Court costs -

Indigent defender's board City Marshall - fees Cit>' Marshall - holding facility Louisiana commission on law enforcement City of Abbevilte - witness fees Ci^' of Abbevilte - intoxilizer fees Acadiana crime lab Vermilion Parish District Attomey Depart of PubHc Safety-Case management information systems Louisiana rehab services - HSCI

Court fines -City of Abbeville VermiUon Parish Police Jury

Capital outlay Equipment Total expenditures

Excess of revenues over expenditures

Fund balance, beginning

Fimd balance, ending

$ 284396 173339

8.031 466.166

66341 7,047

20,249 3.859 4300 2,100 2,164

458 3,447 3,770

53.294 53374

-3,749

21,770 1.856

18.692 170 135

3,693 2,757

171314 2,025

2.714 449.878

16,288

193.132

S 209.420

$ 239,085 127^2

8.648 374.955

60.681 5,063

15,539 3359 3300 2.160 1332

147 2,299 3,600

39.269 48.795

140 3,360

14,822 895

17,203 80

200 3,228 1.761

127,217 5

_ 354.855

20,100

173.032

S 193.132


7


Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance Of the Govemmental Fund to the Statement of Activities

Year Ended December 31. 2009 (With Comparative Totals for the Year Ended December 31. 2008)

2009 2008

Net change in fund balance - governmental fund $ 16,288 $ 20,100

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

Govemmental funds report capital outlays as expenditures, however, in the statement of activities the cost of those assets is allocated over their estimated usefiil lives and reported as deiêciaiion expense -

- Capital outiay ejqjenditures 2,714 - Depreciation expense f 5.565) (5.446)

Change in net assets of governmental activities S 13 437 S 14.654



General Fund Budgetary Comparison Schedule Year Ended December 31, 2009

Budgeted Amounts

Revenues: Court costs Fines Interest

Total revenues

Original

$254,000 130,000

6.000 390.000

Expenditures: Current -

Salaries and payroll taxes Conferences and meetings Office ex|Knses Telephone Professional fees Janitoria! service Miscellaneous Repair and maintenance Dues and subscriptbns Computer service Court co.sts -

Indigent defender's board City Marshall - Fees Cit>' Marshal] - Holding facility Louisiana commission on law enforcement City of Abbeville - Wimess fees Cit>' of Abbeville - Intoxilizer fees Acadiana crime lab Vermilion Parish District Attorney Department of Public Safety Case management information systems Louisiana rehab services - HSCI

Court fmes -City of Abbeville Vermilion Parish Police Jury

Capital outlay Equipment

Total expenditures

Excess of revenues over expenditures

Fund balance, beginnbig

Fund balance, ending

1.000 383.500

6300

148.855

Final

$267,987 177.765 12.060

Actual Amounts

$284396 $173339

8.031 457.812 466.166

650 456.618

1,194

155.355

2.714 449.878

16288

193.132

Variance with Final Budget

Positive (Negative)

$ 16.609 (4.226) (4.029) 8354

65,000 6300

16,000 3.700 3300 2,200 4300

300 5300 3,600

39300 49,000

200 3,400

15.000 1,000

18,000 100 200

3300 2,200

135,000 5,000

62.053 7,048

14,467 3.860 4,500 2.000 4,610

625 10,191 3.600

55,462 56-119

-3.899

21322 1,656

19,627 190 135

3,853 2,787

175,894 1,870

66341 7.047

20,249 3.859 4300 2,100 2.164

458 3.447 3,770

53,294 53374

-3,749

21.770 1,856

18.692 170 135

3.693 2,757

171314 2,025

(4^88) 1

(5,782) I -

(100) 2,446

167 6,744 (170)

2,168 2,545

_ 150

, (248) (200) 935 20

-160 30

4380 (155)

(2.064) 6.740

15.094

(37.777)

£ma^ MMM ^mm ^ ' -^^


9

CifY COURT OF ABBEVILLE. LOUISIANA

Notes to Financial Statements

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The City Court of Abbeville, Louisiana (City Court) was created under Louisiana Revised Statute i 3:1872 as a political subdivision of the State of Louisiana. The Court operates under the control of the City Judge, an elected official serving a term of six years.

The accounting and reporting policies of the City Court conform to generally accepted accounting principles as applicable to govemments. Such accounting and reporting procedures also conform to the requirements of Louisiana Revised Statute 24:517 and to the guides set forth in the Louisiana Government Audit Guide and to the industr>' audit guide, Audits of Slate and Local Governmental Units.

The following is a summary of certain significant accounting policies:

Financial Reporting Entity-

This report includes all funds which are controlled by or dependent upon the Cit>' Court Judge. City Court is a component of a financial reporting entit>' with the City of Abbeville, Louisiana being the primary govemment.

Government-Wide and Fund Financial Statements

The govemment-wide financial statements report information on all of the activities of the govemment. Both the govemment-wide and fund financial statements categorize primary activities as govemmental.

The statement of activities demonsuales the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Items not properly included among program revenues are reported a.s general revenues.

A separate financial statement is provided for the governmental fund.

Measurement Focus. Ba.sis of Accounting, and Financial Statement Presentation

The govemment-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when the liability is incurred, regardless of the timing of the related cash flows.

" Govemment fimd financial statements are reported using the current fmancial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or as soon enough thereafter to pay liabilities for the current period. For tins purpose, the govemment considers revenues to be a\'ailahte if they are collectible within the current period or soon enough thereafter, within 60 days of the end of the current fiscal period, to pay liabilities of die current period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.

10

CrrY COURT OF ABBEVILLE. LOUISIANA

Notes to the Financial Statements

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Cit>' Court of Abbeville, Louisiana has the following fimd type:

Govemmental Fund ~

The focus of the govemmental fund's measurement (in the fimd statement) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the govemmental fund of City Court:

General Fund

The General Fund is the general operating fund of Cit\' Court. It is used to account for all financial resources except those required to be accounted for in another fund.

Capital Assets

All capital assets purchased or acquired are reported at historical cost or estimated historical cost. Additions, improvements, and other capital outlays tliat significantly extend the usefiil life of an asset are capitalized. Other costs incun-ed for repairs and maintenance are expensed as incurred.

Depreciation on all assets is provided on the straight-line basis over die following estimated usefiil lives:

Equipment 5-7 years Fumiture and fixtures 7-10 years

Budgetarv Practices

The budget is adopted on a basis consistent with generally accepted accounting principles (GAAP). Budgeted amounts included in the accompanying financial statements are as originally adopted and as finally amended by the City Court Judge.

Interest-Bearing Deposits

Interest-bearing deposits are stated at cost, which approximates market.

Salaries and Compensated Absences

Salaries include amounts paid for part-time office staff, as well as monthly payments to the Clerk of Court and other full-time employees. Salaries do not include amounts paid to the Cit\' Judge, City Marshall, nor tlie regular salaries of the Clerk of Court and other full-time employees, which are paid by the Vennilion Parish Police Juiy and theCit)' of Abbeville. Employee benctits such as retirement, health insurance and compensated absences are also provided by the City of Abbeville. No liability has been accrued for compensated absences since the City Court is not responsible for those costs.

n



NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Encumbrances

Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by City Court.

Use of 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 at the date of the financial stawments and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Comparative Data

Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the government's financial position and operations.

Recent Accounting Pronouncements

In June 2009, the Financial Accounting Standards Board ("FASB'") issued Statement of Financial Accounting Standards ("SFAS") No. 168. "The FASB Accounting Standards Codification and tlie Hierarchy of Generally Accepted Accounting Principles" ("SFAS 168"') (ASC Topic 105). SFAS 168 establishes the FASB Accounting Standards Codification (the "Codification'' or "ASC") as the single source of authoritafive, nongovernmental generally accepted accounting principles ("GAAP"), other than guidance issued by the SEC. ASC does not change GAAP; it introduces a new structure for organizing GAAP and limits the hierarchy to two levels-authoritative and non-authoritative. ASC is effective for interim or annual financial periods ending after September 15.2009 and the principal impact on our financial statements is limited to disclosures as all fijture references to authoritative accounting literature will be referenced in accordance with the Codification. In order to ease the transition to the Codification. City Court is providing the Codification cross reference alongside the references to the standards issued ^ d adopted prior to the adoption of the codification.

Subsequent Events

In May 2009, the FASB issued SFAS No. 165, Subsequent Events (ASC 855) which establishes general standards for accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. This is effective for financial periods ending after June 15,2009. We have evaluated events subsequent to the balance sheet date through June 7,2010, the date the financial statements were available to be issued.

12



NOTE 2 CASH AND INTEREST-BEARING DEPOSITS

Under .slate law, the City Court may deposit funds within a fiscal agent bank organized under the laws of the Slate of Louisiana, the laws of any other state in the Union, or the laws of the United States. The City Court may invest in certificates and time deposits of state banks organizeti under Louisiana law and national banks having principal offices in Louisiana. At December 31,2009, the Cit\' Court had cash and interest-bearing deposits (book balances) totaling $674,065 as follows:

Cash on hand $ 100 Ger^ral Fund - Criminal account 155,855 General Fund - Special account 458.087 General Fund - Juvemle Probation account 1.125

Total $615.167

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

Deposit balances (bank balances) at December 31. 2009, are secured as follows:

Bank balances S 621304

Federal deposit insurance 250.000

Balance uninsured 371304 Pledged securities (Category 3) 45L049

Excess FDIC insurance and pledged securities $ 79,745

Pledged securities in Category' 3 include uninsured or unregistered investments for which the securities are held by the broker or dealer, or by its tmst department or agent, but not in City Court's name. Even though the pledged securities are considered uncollateralized (Category 3), state law imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by City Court that the fiscal agent has failed to pay deposited funds upon demand.

13



NOTE 3 INVESTMENTS

Investments consist of the following certificates of deposit:

I nstitiitbn

Bank of Abbeville Abbeville Building & Loan

Term

6 months 18 months

Maturity' Date

10/14/2010 9/10/2010

Interest Rate

1.10% 2.25%

Amount

$ 30,000 30.341

The investment balances are fully secured by FDIC insurance.

NOTE 4 CAPITAL ASSETS

Capital Asset Cost: Equipment Fumiture and fixtures

Bahnce December 31,

2008

$ 51,049 29.036

Additbns

$ 2,714 .

Deletions

$ (695) _

Balance December 31,

2009

$ 53,068 29.036

g 80.085

Accumulated Depreciatron: Equipment Fumiture and fixtures

Net Capital Assets

$

$

L

40.402 27.124 67.526

12.559

$ 4,715 850

L J ^ ^ £ E M

% (695) $ 44,422 27.974

^ (695) H 72.39fi

NOTES DEFERRED REVENUE

In late 1989, the City Court instituted a policy to accept partial payments of court costs and fines. Prior to this, a sentenced individual was required to pay the assessed court costs and fines in full or serve time in jail. Due to the shortage and cost of jail facilities it was decided that a series of partial payments would be accepted until the complete court assessed fine was paid out. Collections of partial payments are deposited into a separate checking account called the"special account". The balance in this cash account at December 31, 2009 was $458,087 consisfing of approximately $90,660 expected to be recognized as revenue in the future, $362,641 to be disbursed to various govemmental agencies, and $4,786 representing accumulated interest earnings that have not yet been transferred to the criminal account.

14

SUPPLEMENTAL INFORMATION

15

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Independent Accountant's Report on Applying Agreed-Upon Procedures

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Cit>' Court of Abbeville. Louisiana i !>>•. B . ^.^^ch^•.û^ c p \

To the Honorable Richard J. Putnam. IIL Judge

We have performed the procedures included in the Louisiana Government Audit Guide as enumerated below, which were agreed to by the management of City Court of Abbeville^ Louisiana and the Legislative .Auditor, State of Louisiana, solely to assist the users in evaluating management's assertions about Cit>' Court of Abbeville's compliance with certain laws and regulations during the yeai" ended December 31,2009 included in the accompanying Louisiana Ailestation Questionnaire. This agreed-upon procedures engagement was performed in accordance with standards established by the American Institute of Certified Public Accountants and applicable standards oi Govemment Auditing Standards. The sufficiency of tiiese procedures is solely the responsibilit)' of the specified users of the report. Consequently, we make no representation regarding the sufficiency ofthe procedures described below either for the purpose for which this report has been requested or for any other purpose,

Public Bid Law

1. Select all expenditures made during the year for material and supplies exceeding $20,000, or public works exceeding $100,000. and determine whether such purchases were made in accordance with LSA-RS 38:22i 1-2251 (the pubiic bid iaw).

7'here were no expenditures made during the year ended December 31,2009 for materials and supplies exceeding $20,000.

Code of Ethics for Public Officiais and Public Employees

2. Obtain from management a list ofthe immediate family memliers of each hoard member as defined by LSA-RS 42:1 lOi-1124 (the code of ethics), and a list of outside business interests ofali board members and employees, as well as their immediate families.

Management provided us with the required list including the noted infomiation.

3. Obtain from management a listing of all employees paid during the period under examination.

Management provided us with the required list.

'I'M! K i i h - U s u l o o i i i H,l I 2 i i | l i i . i v h t ' i .\-i-iiuL- C f i i i f i^-iJ P I I U I K A C C P - U I U J U H

, , • ' " " ^ " i ' " . , . - , ' • ^ ' '• ' ^ " • ' ^ ' •••ve.iuf " HiMIC ;'lM ' ' 2 ( 1 ' -i, J c i f f i ^ . , , , S l . v c i - J o i i d y ,.( l . „ i , . i , u . d IK • ' " ' , . , . - , . , , . , ' " " ' ^ ' V , - '^ . • ! ' • ' • • ' M,>.i ' : in ( n > . ( \ VtilKlt A b b . ' ' , Ik- t. A 7 ( i i ' r ) c o rn t l ! , - . l P u b t u - . ^ . c i . u n t - j r . i v

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4. Determine whether any of those employees included in the listing obtained fi*om management in agreed-upon procedure (3) were also included on the listing obtained from management in agreed-upon procedure (2) as immediate family members.

None ofthe employees included on the list of employees provided by management in agreed-upon procedure (3) appeared on the list provided by management in agreed-upon procedure (2).

Budgeting

5. Obtained a copy ofthe legally adopted budget and all amendments.

Management provided us with a copy ofthe original budget and one amendment.

6. Trace the budget adoption and amendments to the minute book.

The City Court of Abbeville is not required to keep minutes.

7. Compare the revenues and expenditures ofthe final budget to actual revenues and expenditures to determine if actual revenues failed to meet budgeted revenues by 5 % or more or if actual expenditures exceed budgeted amounts by 5% or more.

We compared the revenues and expenditures ofthe final budget to actual revenues and expenditures. Actual revenues for the year ended December 31,2009 did not fail to meet budgeted amounts by more than 5%. Actual expendimres for the year ended December 31, 2009 did not exceed budgeted amounts by more than 5%.

Accounting and Reporting

8. Randomly select 6 disbureements made during the period under examination and: (a) trswe payments to supporting documentation as to proper amount and payee;

We examined supporting documentafion for each ofthe six selected disbursements and found that payment was for the proper amount and made to the correct payee.

(b) determine if payments were properly coded to the correct ftind and general ledger account; and

We examined supporting documentation for each ofthe six selected disbursements and found that payments were properly coded by fund and general ledger account.

(c) determine whether payments received approval fi-om proper authorities.

Inspection of documentation supporting each ofthe six selected disbureements indicated approval from the proper authorities.

Meetings

9. Examine evidence indicating that agendas for meetings recorded in the minute book were posted or advertised as required by LSA-RS 42:1 through 42:12 (the open meetings law).

The Cit\' Court of Abbeville had no requirements under the open meetings law.

Debt

10. Examine bank deposits for the period under examination and determine whether any such deposits appear 10 be proceeds of bank loans, bonds, or like indebtedness.

We inspected copies of bank deposit slips for the period under examination and noted no deposits which appeared to be proceeds of bank loans, bonds, or like indebtedness.

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Advances and Bonuses

11. Examine payroll records and minutes for the year to determine whether any payments have been made to employees which may constitute bonuses, advance, or gifts.

We inspected payroll records and minutes for the year and noted no instances which would indicate payments to employees which would constitute bonuses, advances, or gifts.

We were not engaged to, and did not, perform an examination, the objective of which would be the expression of an opinion on managemenfs assertions. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the use of management of City Court of Abbeville. Louisiana and the Legislative Auditor, State of Louisiana, and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency ofthe procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

A Corporation of Certified Public Accountants

Abbeville, Louisiana June 7. 2010


Schedule of Management Letter Findings and Corrective Action Plan Year Ended December 31. 2009

The following finding was reported to management in a separately issued management letter:

ML (01-2009) Reconciliation and Maintenance of Subsidian' Detail of Partial Payment Deposits

Finding: City Court accepts partial payments of court fines and deposits these partial payments in a separate bank account. Citj' Court was unable to provide a subsidiary' listing by payee which reconciled lo amounts on deposit in the partial payment bank account. While City Court has a system of filing receipts of partial payments that provides some detail as to the composition ofthe current cash balance, no effort has been made to reconcile this filing system to cash balances.

Recommendation: City Court should establish procedures to maintain a subsidiary listing of partial payments that can regulariy be reconciled to cash balances.

Corrective Action Plan: Cit>' Court intends to investigate the deficiencies in its system of accounting for partial payments and implement procedures to mitigate those deficiencies.

Status: This finding is unresolved.

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LOUISIANA ATTESTATION QUESTIONNAIRE (For Attestation Engagements of Government)

January 15,-2010(Pate Transmitted)

DARNALL, SIKES, GARDES & FRKDEKICK — (A CORPORATION OF CERTtFIED PUBLIC ACCOUNTAtJTSl

P.O. BOX TZl ABBEVILLE. LOUiaANA70&11^727 (AudltOrs)

in connect ion wi th your review of our financial s tatements as of [date] and for the yea r then ended, and as required by Louisiana Revised Statute 24:513 and the Louisiana Governmental Audit Guide, we make the following representations to you. We accept full responsibility for our compliance with the foiiowing laws and regulations and the internal controls over compliance with such laws and regulations. We have evaluated our compliance with the following laws and regulations prior to making these representations.

These representations are based on the information available to us as of (date of completion/representations).

Public Bid Law

it is true that we have complied with the public bid law, R.S. Title 38:2211-2296, and, where applicable, the regulations of the Division of Administration and the State Purchasing Office.

Yes [ v f No [ 1

Code of Ethics for Public Officials and Public Employees

It Is true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of R.S. 42:1101-1124.

Yes [v4 No [ ]

It is true that no member of the immediate family of any member of the governing authority, or the chief executive of the governmental entity, has been employed by the governmental entity after April 1,1980, undercircumstancesthat would constitute a violation of R.S. 42:1119. ^

Yes M No 1 1

Budgeting

We have complied with the state budgeting requirements of the Local Government Budget Act (R.S. 39:1301-16), R.S. 39:33, or the budget requirements of R.S. 39:1331-1342. as applicable.

Yes [V] No E 1

Accounting and Reporting

All non-exempt governmental records are available as a pubiic record and have been retained for at least three years, as required by R.S. 44:1.44:7,44:31. and 44:36.

Yes l vTNo l ]

We have filed our annua! financial statements in accordance with R.S. 24:514, and 33:463 where applicable.

Yes[VJNo[ ]

We have had our financial statements reviewed in accordance with R.S. 24:513. Yes[^/lNot 1

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Meetings

We have compiled with the provisions of the Open Meetings Law, provided in R. S, 42:1 through 42:13. ,

Yes [v4 No [ ]

Debt

It is true we have not incurred any indebtedness, other than credit for 90 days or less to make purchases in the ordinary course of administration, nor have we entered into any lease-purchase agreements, without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974 Louisiana Constitution, Article VI, Section 33 ofthe 1974 Louisiana Constitution, and R.S. 39:1410.60-1410.65, ,

Y e s f v f N o l ]

Advances and Bonuses

It is true we have not advanced wages or salaries to employees or paid bonuses in violation of Article V)}, Section 14 ofthe 1974 Louisiana Constitution, R.S. 14:138, and AG opinion 79-729.

Y e s l / ] No I ]

We have disclosed to you all known noncompliance of the foregoing laws and regulations, as well as any contradictions to the foregoing representations. We have made available to you documentation relating to the foregoing laws and regulations.

We have provided you with any communications from regulatory agencies or other sources concerning any possible noncompliance with the foregoing lava's and regulations, including any communications received between the end of the period under examination and the issuance of this report. We acknowledge our responsibility to disclose to you any known noncompliance that may occur subsequent to the issuance of your report.

Secretary _Date

Treasurer

President Date J A ^ V A I ^ ^ fs^ 2^/0

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Documents

c^6)95 - Louisianaapp1.lla.la.gov/.../DE4C99D77DBC887486257766005A6871/$FILE/00… · Original $254,000 130,000 6.000 390.000 Expenditures: Current - Salaries and payroll taxes Conferences