LEGiSLAFiVE AUDITOR 2007FEB2I AMIh I6 CONCORDIA PARISH …app1.lla.la.gov/PublicReports.nsf/0AD0140F0F... · 2020-06-11 · At the request of the State of Louisiana, officers were

LEGiSLAFiVE AUDITOR

2007FEB2I AMIh I6

CONCORDIA PARISH SHERIFFVidalia, Louisiana

Annual Financial Statementsand Independent Auditors' Report

as of June 30,2006with Supplemental Information Schedules

Under provisions of state law, this report is a publicdocument. A copy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Date

CONCORDIA PARISH SHERIFFVIDALIA, LOUISIANATABLE OF CONTENTS

Statement Page

Management Discussion & Analysis (MD&A) 1-6Independent Auditors' Report 7-8

Government-Wide Financial Statements (GWFS) 9Statement of Net Assets A 10Statement of Activities B 11

Fund Financial Statements (FSS) 12Balance Sheet - Governmental Fund C 13Reconciliation of the Governmental Fund Balance Sheet to the

Statement of Net Assets D 14Statement of Revenues, Expenditures and Changes inFund Balance E 15-16

Reconciliation of the Statement of Revenues, Expenditures andChanges in Fund Balance of the Governmental Fund to theStatement of Activities F 17

Statement of Fiduciary Assets and Liabilities G 18Notes to the Financial Statements 19-28

Required Supplementary Information 29Budgetary Comparison Schedule - Governmental Fund 30Note to Budgetary Comparison Schedule 31

Independent Auditors' Report on Internal Control Over FinancialReporting and on Compliance and Other Matters Based on anAudit of Financial Statements Performed in Accordance withGovernment Auditing Standards 32-33

Schedule of Findings and Questioned Costs 34

Schedule of Findings and Questioned Costs 3 5

Summary of Schedule of Prior Audit Findings 36

CONCORDIA PARISH SHERIFFVIDALIA, LOUISIANATABLE OF CONTENTS

Page

Single Audit Act Reports 37

Report on Compliance with Requirements Applicable to Each MajorProgram and on Internal Control over Compliance in Accordancewith OMB Circular A-133 38-39

Schedule of Expenditures of Federal Awards 40

Schedule of Findings and Questioned Costs - Single Audit 41

CONCORDIA PARISH SHERIFFVIDALIA, LOUISIANA

MANAGEMENT DISCUSSION & ANALYSIS (MD&A)YEAR ENDED JUNE 30, 2006

INTRODUCTION

The discussion and analysis (MD&A) of the Concordia Parish Sheriffs financial performance provides an overallnarrative review of the Sheriffs financial activities for the year ended June 30, 2006. The intent of this discussionand analysis is to look at the Sheriffs performance as a whole; readers should also review the notes to the basicfinancial statements and the financial statements to enhance their understanding of the Sheriffs financialperformance.

This discussion and analysis is a new element of required supplementary information specified in the"Governmental Accounting Standards Board's (GASB) Statement No. 34 - Basic Financial Statements andManagement's Discussion and Analysis for State and Local Governments" issued June 1999. Certain comparativeinformation between the current year and the prior year is required to be presented.

The Concordia Parish Sheriffs office is located on Carter Street in Vidalia, Louisiana, with outlying facilitieslocated in all parts of Concordia Parish.

FINANCIAL HIGHLIGHTS

The financial statements included in this report provide insight into the financial status for the year. Based upon theoperations of the two years ended June 30, 2006, the Concordia Parish Sheriffs net assets increased by $115,023 in2005 and decreased by $470,626 in 2006. This resulted in ending net assets of $10,507,962 in 2005 and$10,037,336 in 2006.

1. The beginning cash balance for the Concordia Parish Sheriff was $6,617,995 as of June 30, 2004. Theending cash balance at June 30, 2005 was $5,463,827 and it was $5,220,710 at June 30, 2006.

2. The Sheriff had $11,068,186 in revenues for the year ended June 30, 2005 and $10,594,408 for the yearended June 30, 2006, which primarily consisted of property taxes, grants, prisoner upkeep and interestincome. There was $10,953,163 in expenditures including depreciation of $318,494 for the year endedJune 30, 2005 and $11,065,034 in expenditures including depreciation of $392,970 for the year ended June30, 2006.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to the Concordia Parish Sheriffs basic financialstatements. The Sheriffs basic financial statements comprise two components: 1) government-wide financialstatements, 2) fund financial statements, and 3) notes to the financial statements.

Governmental-wide financial statements. The government-wide financial statements are designed to providereaders with a broad overview of the Sheriffs finances, in a manner similar to a private-sector business.

The statement of net assets presents information on all of the Sheriffs assets and liabilities, with the differencebetween the two reported as net assets. Over time, increases or decreases in net assets may serve as a usefulindicator of whether the financial position of the town is improving or deteriorating.

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The statement of activities presents information showing how the Sheriffs net assets changed during the mostrecent fiscal year.

The government-wide financial statements outline functions of the Sheriff that are principally supported byproperty taxes and intergovernmental revenues (governmental activities). Fixed assets and related debt is alsosupported by taxes and intergovernmental revenues.

The government-wide financial statements can be found on pages 10-11 of this report.

Fund financial statements. The government-wide financial statements are designed to provide readers with abroad overview of the Sheriffs finances, in a manner similar to a private-sector business.

The statement of net assets presents information on all of the Sheriffs assets and liabilities, with the differencebetween the two reported as net assets. Over time, increases or decreases in net assets may serve as a usefulindicator of whether the financial position of the Sheriff is improving or deteriorating.

The statement of revenues, expenses and changes in net assets presents information showing how the Sheriffs netassets changed during the most recent fiscal year.

Notes to the financial statements. The notes provide additional information that is essential to a fullunderstanding of the data provided in the fund financial statements. The notes to the financial statements can befound on pages 19 to 28 of this report.

FUND FINANCIAL ANALYSIS

Net assets may serve as a useful indicator of a government's financial position. In the case of the Sheriffs, assetsexceeded liabilities by $ 10,037,336 as of June 30, 2006.

Net Assets for the period ending June 30,2006

The last two year's financial statements are dramatically different from past years as a result of implementingGASB 34. We present comparative data for the two years ended June 30, 2006, which are the two years that GASB34 has been implemented by the Sheriffs office.

The following is a condensed statement of the Concordia Parish Sheriffs net assets as of June 30, 2006 and 2005:

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Current AssetsRestricted AssetsNoncurrent Assets - Capital AssetsTotal Assets

Year Ended June 30,2006

$ 6,159,199 $

5,027.40411,186,603

20056,203,248

207,2505,256,285

11,666,783

Current LiabilitiesLong-term Liabilities

Total Liabilities

1,149,267

1,149,267

968,854189,967

1,158,821

Net AssetsInvestment in capital assets, net of related debtRestricted for debt serviceUnrestricted

Total Net Assets

5,027,404

5,009,932

$ 10,037,336

4,684,246

207,2505,616,466

$ 10,507,962

A large portion of the Sheriffs net assets ($5,027,404 or 50%) is its investment in capital assets such as equipmentand facilities less related debt expended in the acquisition of those assets.

Some of the net assets ($207,250 or 2%) were restricted to fund debt service in the event that current operationscould do so, but were released when the related debt was repaid in full.

The remaining balance of the net assets ($5,009,932 or 50%) may be used to pay current operating expenses.

The Sheriff had long-term debt of $ 817,333 at June 30, 2005, of which $591,222 is for the note used to build thecorrections facility in prior years. More information concerning this debt may be found on pages 26 - 27 of thenotes to the financial statements. Total liabilities of $1,149,267 are equal to 11% of the total assets of the Sheriff.

The following is a summary of the statement of activities:

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Year Ended June 30,2006 2005

Revenues:Charges for services

Public SafetyCorrectionsMowing

General revenuesAd valorem taxesState supplemental payState revenue sharingInterestOther

Grants

Total revenues and transfers

$ 307,5276,528,913381,036

2,033,216141,321129,190178,490223,120671,595

10,594,408

$ 202,2436,236,279354,419

2,013,232166,212131,165149,615319,493

1,495,528

11,068,186

Expenses:Operating expenses

Public safetyCorrectionsMowing

Interest expenses

Total expenses

4,193,6896,755,714

101,49314,138

11,065,034

3,882,1276,954,512

84,91231,612

10,953,163

Increase in net assets $ (470,626) $ 115,023

Net assets July 1

Net assets June 30

Governmental Type Activities

10,507,962 10,392,939

$ 10,037,336 $ 10,507,962

The Governmental-Type Activities of the Sheriff include revenues resulting from fines and fees charged, feescharged for the care and feeding of prisoners and contract fees for mowing and upkeep activities. It also includesgrants for law enforcement activities and prisoner functions.

The following presents in graphs the information from the Statement of Activities for the Governmental-TypeActivities:

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As of June 30, 2005, the Sheriff had outstanding bonded indebtedness of $572,039. Principal payments of$382,072 were due to be paid during this fiscal year. This debt consisted of one issue which is secured by thecorrectional facility on Highway 15. This debt was scheduled to be paid in full in the year ended June 30, 2007, butwas paid off early in May, 2006.

BUDGET AMENDMENTS

Amendments to the budget for revenues resulted from a change in revenues and expenditures from the amountsestimated at the beginning of the year.

MANAGEMENT'S COMMENTS

The Sheriffs office was heavily involved in assistance to those affected by Hurricane Katrina in August of 2005.At the request of the State of Louisiana, officers were dispatched to remove prisoners being held in the NewOrleans area and transport those prisoners, both to Concordia Parish facilities and other locations. Additional staffhad to be activated to help care for the overload of prisoners being held here. Also, many evacuees were housedhere at the Correctional Facility for an extended period of time. There was also provision for assistance to lawenforcement in St. Bernard and Plaquemines parishes immediately after the storm. All of the expenses for thisproject are included in the financial statements. The revenues are being billed for all the Louisiana Sheriffs whoprovided men and equipment as one billing. We expect to receive these revenues in 2007. This revenue is notincluded in accounts receivable or revenues for the year ended June 30, 2006 since it was not received within 60days as explained in notes to the financial statements on page 20. The Sheriff expects to have a claim from FEMAfor approximately $180,000 related to Hurricane Katrina.

Also as a consequence of the expense of recovery from Katrina, certain state contracts for services werediscontinued unexpectedly during the fiscal year presented here. These contracts have been renewed in the newfiscal period.

It was found that funds were available to be able to pay off the debt connected with the construction of theCorrectional Facility here in Concordia Parish. The Sheriffs office can now operate the facility more effectively,continuing to provide jobs to parish residents and maintain a facility owned completely by the residents ofConcordia Parish.

Through effective management and technology improvements, property tax collections have improved and morefunds have been able to be collected and remitted to the various government offices around the parish.

REQUEST FOR INFORMATION

This financial report is designed to provide citizens, taxpayers, customers and creditors with a general overview ofthe Sheriffs finances and to show the Sheriffs accountability for the money it receives. Any questions about thisreport or request for additional information may be directed to Sandy Burget, Administrative Supervisor at (318)336-5231.

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SWITZER, HOPKINS & MANGECertified Public Accountants

POST OFFICE BOX 478FERRIDAY, LOUISIANA 71334

DENNIS R. SWITZER, CPAH. MYLES HOPKINS, CPASUSAN L. MANGE, CPA

JOHN M. JONES, CPA 1921 -1983

1840 NORTH E.E. WALLACE BLVD.FERRIDAX LOUISIANA 71334

TELEPHONE (318) 757-2600FAX (318) 757-7206

OFFICES IN NATCHEZ, MISSISSIPPI

INDEPENDENT AUDITORS' REPORT

Honorable Randy J. MaxwellConcordia Parish SheriffVidalia, Louisiana

We have audited the accompanying financial statements of the governmental activities, each major ftmd and theaggregate remaining fund information of the Concordia Parish Sheriff as of and for the year ended June 30, 2006,which collectively comprise the Sheriffs basic financial statements as listed in the table of contents. Thesefinancial statements are the responsibility of the Sheriff. Our responsibility is to express an opinion on thesefinancial statements based on our audit.

We conducted our audit in accordance with standards generally accepted in the United States of America and thestandards applicable to financial audits contained in Government Auditing Standards issued by the ComptrollerGeneral of the United States. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of material misstatement. An audit includes examining,on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit alsoincludes assessing the accounting principles used and significant estimates made by management, as well asevaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis forour opinion.

hi our opinion, the financial statements referred to above present fairly, in all material respects, the financialposition of the Concordia Parish Sheriff as of June 30, 2006, and the results of its operations for the year then endedin conformity with accounting principles generally accepted in the United States of America.

hi accordance with Government Auditing Standards, we have also issued our report dated January 22, 2007 on ourconsideration of the Concordia Parish Sheriffs internal control over financial reporting and our tests of itscompliance with certain provisions of laws, regulations, contracts and grants agreements and other matters. Thepurpose of that report is to describe the scope of our testing of internal control over financial reporting andcompliance and the results of that testing, and not to provide an opinion on the internal control over financialreporting or on compliance. That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards and should be considered in assessing the results of our audit.

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Honorable Randy J. MaxwellConcordia Parish SheriffPage Two

The management's discussion and analysis and budgetary comparison information on Page 3 through 6 and Page32 are not a required part of the financial statements but are supplementary information required by accountingprinciples generally accepted in the United States of America. We have applied certain limited procedures, whichconsisted principally of inquiries of management regarding the methods of measurement and presentation of thesupplementary information. However, we did not audit the information and express no opinion on it.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprisethe Concordia Parish Sheriffs basic financial statements. The accompanying schedule of expenditures of federalawards is presented for purposes of additional analysis as required by U.S. Office of Management and BudgetCircular A-133, Audits of States, Local Governments and Non-Profit Organizations, and is not a required part ofthe basic financial statements of the Concordia Parish Sheriff. The schedule of expenditures of federal awards havebeen subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion,are fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Ferriday, LouisianaJanuary 22, 2007 *

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GOVERNMENT - WIDE FINANCIAL STATEMENTS (GWFS)

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CONCORDIA PARISH SHERIFFGOVERNMENT-WIDE FINANCIAL STATEMENTS

STATEMENT OF NET ASSETSJUNE 30, 2006

Statement A

ASSETSCash and Cash Equivalents $ 5,220,710Accounts Receivable 121,501Accrued Interest Receivable 10,734Due from Other Governmental Units 769,575Commodities Inventory 12,580Prepaid Expenses 24,099Capital assets - net 5,027,404

Total Assets $ 11,186,603

LIABILITIESAccounts and Other Accrued Payables 628,579Payroll and Related Liabilities 175,800Long-term liabilities:

Due within one year 344,888

Total Liabilities 1,149,267

NET ASSETSInvested in Capital Assets 5,027,404Unrestricted 5,009,932

Total Net Assets $ 10,037,336

The accompanying notes are an integral part of the basic financial statements.-10-

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FUND FINANCIAL STATEMENTS (FSS)

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CONCORDIA PARISH SHERIFFBALANCE SHEET - GOVERNMENTAL FUND

JUNE 30, 2006

Statement C

ASSETSCash and Cash Equivalents $ 5,220,710Accounts Receivable 121,501Accrued Interest Receivable 10,734Due from Other Governmental Units 769,575Commodities Inventory 12,5 80Prepaid Expenses 24,099

Total Assets $ 6,159,199

LIABILITIESAccounts and Other Accrued Payables 628,579Payroll and Related Liabilities 175,800

Total Liabilities 804,379

FUND BALANCEUnrestricted 5,354,820

Total Assets and Fund Balance $ 6,159,199


CONCORDIA PARISH SHERIFFRECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET

TO THE STATEMENT OF NET ASSETSJUNE 30, 2006

Statement D

Total Fund Balances for Governmental Funds (Statement C) $ 5,354,820

Total Net Assets reported for governmental activities inthe statement of net assets is different because:

Capital assets used in governmental activities are notfinancial resources and therefore are not reported inthe funds. Those assets consist of:

Land 87,500Building improvements, net of $1,008,207

accumulated depreciation 3,911,352Automobiles and equipment, net of $1,170,461

accumulated depreciation 1,028,552

Total Capital Assets 5,027,404

Long-term liabilities, including compensated absencesare not due and payable in the current periodand therefore, are not reported in the governmental funds.Accrued compensated absences 344,888

Net Assets of Governmental Activities at June 30, 2006 (Statement A) $ 10,037,336


CONCORDIA PARISH SHERIFFSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE - GOVERNMENTAL FUNDFOR THE YEAR ENDED JUNE 30, 2006

Statement E

REVENUESAd valorem taxes $ 2,033,216Intergovernmental revenuesFederal funds:

Grants: Correctional 439,820Public safety 94,931

State funds:State revenue sharing 129,190State supplemental pay 141,321State grants: Correctional 36,000

Public safety 100,844Mowing contract 3 81,036Miscellaneous 223,120

Fees, charges and commissions:Hydro patrol and disasters 39,742Sheriffs sales 27,029

Fines and forfeitures 40,646Civil and criminal fees 54,785Feeding and keeping prisoners-jail 68,422Feeding and keeping prisoners-CPCF 6,131,010Telephone commissions 218,816Commissary sales 25 5,990Interest income 178,490

Total revenues 10,594,408

EXPENDITURESPublic safetyPersonal services and related benefits 3,083,220Operating services 727,791Materials and supplies 16,686Travel and other charges 76,932Capital outlay 117,757

Total public safety 4,022,386


CONCORDIA PARISH SHERIFFSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE - GOVERNMENTAL FUNDFOR THE YEAR ENDED JUNE 30, 2006

Statement E

Correctional facility:Personal services and related benefits $ 5,243,945Operating services 1,195,332Materials and supplies 132,880Capital outlay 48,295Debt service:

Principal paid 572,039Interest paid 14,138

Total correctional facility 7,206,629

Grass mowing contract:Operating services 34,721Materials and supplies 44,861

Total grass mowing contract 79,582

Total expenditures 11,308,597

(DEFICIENCY) OF REVENUES

OVER EXPENDITURES (714,189)

FUND BALANCE AT BEGINNINGOF YEAR 6,069,010

FUND BALANCE AT END OF YEAR $ 5,354,821


CONCORDIA PARISH SHERIFFRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCE OF THE GOVERNMENTAL FUNDTO THE STATEMENT OF ACTIVITIES

YEAR ENDED JUNE 30, 2006

Statement F

Net change in Fund Balance at June 30, 2006 perStatement of Revenues, Expenditures and Changesin Fund Balance (Statement E) $ ( 7 1 4 , 1 9 0 )

The change in Net Assets reported for GovernmentalActivities in the Statement of Activities is differentbecause:

Principal payments on loans 572,039

Governmental Funds report Capital Outlays asexpenditures. However, in the Statement ofactivities, the costs of those assets is allocatedover their estimated useful lives and reportedas depreciation expense.

Capital Outlay which is considered an expenditurein Statement of Revenues, Expenditures and

Changes in Fund Balance 166,052

Depreciation Expense (392,970)

Expenditures in Statement of Activities that do notinvolve current financial resources:

Book value of equipment abandoned (1,963)Accrued compensation absences (99,594)

Changes in Net Assets at June 30, 2006 perStatement of Activities (Statement B) $ (470,626)


CONCORDIA PARISH SHERIFFSTATEMENT OF FIDUCIARY NET ASSETS

JUNE 30, 2006

Statement G

ASSETSCash and cash equivalentsAccounts receivable

TOTAL ASSETS

SHERIFFS

FUNDS

$ 82,85968,296

TAX

COLLECTOR

FUND

$ 79,16411,628

INMATE

FUND

$ 237,0221,798

TOTAL

$ 399,04581,722

151,155 90,792 238,820 480,767

LIABILITIESDue to taxing bodies and others $ 151,155 $ 90,792 $ 238,820 $ 480,767



NOTES TO THE FINANCIAL STATEMENTSAS OF AND FOR THE YEAR JUNE 30, 2006

INTRODUCTION

As provided by Article V, Section 27 of the Louisiana Constitution of 1974, the Sheriff serves a four-year term asthe chief executive office of the law enforcement district and ex-officio tax collector of the parish. The sheriffadministers the parish jail system and exercises duties required by the parish court system, such as providingbailiffs, executing orders of the court, and serving subpoenas.

As the chief law enforcement officer of the parish, the Sheriff has the responsibility for enforcing state and locallaws and ordinances within the territorial boundaries of the parish. The Sheriff provides protection to the residentsof the parish through on-site patrols and investigations and serves the residents of the parish through theestablishment of neighborhood watch programs, anti-drug abuse programs, et cetera. In addition, when requested,the sheriff provides assistance to other law enforcement agencies within the parish.

As the ex-officio tax collector of the parish, the Sheriff is responsible for collecting and distributing ad valoremproperty taxes, state revenue sharing funds, fines, costs and bond forfeitures imposed by the district court.

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. BASIS OF PRESENTATION

The accompanying basic financial statements of the Concordia Parish Sheriff have been prepared in conformitywith governmental accounting principles generally accepted in the United States of America. The GovernmentalAccounting Standards Board (GASB) is the accepted standards setting body for establishing governmentalaccounting and financial reporting principles. The accompanying basic financial statements have been prepared inconformity 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; however the Sheriff is fiscally dependent on the Concordia ParishPolice Jury. The Police Jury maintains and operates the parish courthouse in which the sheriffs office is locatedand provides funds for equipment and furniture of the Sheriffs office. Because the Sheriff is fiscally dependent onthe Police Jury, the Sheriff was determined to be a component unit of the Concordia Parish Police Jury, thefinancial reporting entity.

The accompanying financial statements present information only on the funds maintained by the sheriff and do notpresent information on the police jury, the general government services provided by that governmental unit, or theother 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 todemonstrate legal compliance and to aid management by segregating transactions related to certain sheriff functionsand activities. A fund is defined as a separate fiscal and accounting entity with a self-balancing set of accounts.

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CONCORDIA PARISH SHERIFFVDDALIA, LOUISIANA

NOTES TO THE FINANCIAL STATEMENTSAS OF AND FOR THE YEAR ENDED JUNE 30, 2006

Governmental Funds

Governmental funds account for all or most of the sheriffs general activities. These funds focus on thesources, uses and balances of current financial resources. Expendable assets are assigned to the variousgovernmental funds according to the purposes for which they may be used. Current liabilities are assignedto the fund from which they will be paid. The difference between a governmental fund's assets andliabilities is reported as fund balance. In general, fund balance represents the accumulated expendableresources which may be used to finance future period programs or operations of the sheriff. The followingis the sheriffs governmental fund:

General Fund - the primary operating fund of the sheriff and it accounts for all financialresources, except those required to be accounted for in other funds. The General Fund is availablefor any purpose provided it is expended or transferred in accordance with state and federal lawsand according to sheriff policy.

Fiduciary Funds

Fiduciary fund reporting focuses on net assets and changes in net assets. The only funds accounted for inthis category by the sheriff are agency funds. The agency funds account for assets held by the sheriff as anagent for various taxing bodies (tax collections), for deposits held pending court action and deposits heldfor inmates. These funds are custodial in nature (assets equal liabilities) and do not involve measurementof results of operations. Consequently, the agency funds have no measurement focus, but use the modifiedaccrual basis of accounting.

D. MEASUREMENT FOCUS/BASIS OF ACCOUNTING

Fund Financial Statements (FFS)

The amounts reflected in the General Fund, of Statements C and D, are accounted for using a current financialresources measurement focus. With this measurement focus, only current assets and current liabilities are generallyincluded on the balance sheet. The statement of revenues, expenditures, and changes in fund balances reports on thesources (i.e., revenues and other financing sources) and uses (i.e., expenditures and other financing uses) of currentfinancial resources. This approach is then reconciled, through adjustment, to a government-wide view of sheriffoperations.

The amounts reflected in the General Fund, of Statements C and D, use the modified accrual basis of accounting.Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., whenthey become both measurable and available). Measurable means the amount of the transaction can be determinedand available means collectible within the current period or soon enough thereafter to pay liabilities of the currentperiod. The sheriff considers all revenues available if they are collected within 60 days after the fiscal year end.Expenditures are recorded when the related fund liability is incurred, except for interest and principal payments ongeneral long-term debt which is recognized when due, and certain compensated absences and claims and judgmentswhich are recognized when the obligations are expected to be liquidated with expendable available financialresources. The governmental funds use the following practices in recording revenues and expenditures:

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Revenues

Ad valorem taxes and the related state revenue sharing are recorded in the year taxes are due and payable.Ad valorem taxes are assessed on a calendar year basis, become due on November 15 of each year, andbecome delinquent on December 31. The taxes are generally collected in December^ January and Februaryof the fiscal year.

Intergovernmental revenues and fees, charges and commissions for services are recorded when the sheriffis entitled to the funds.

Interest on interest-bearing deposits is recorded or accrued as revenues when earned. Substantially all otherrevenues are recorded when received.

Expenditures

In the government-wide financial statements, expenses are classified by function. In the fund financialstatements, expenditures are classified by character and function.

Government-Wide Financial Statements (G\VFS)

The Statement of Net Assets (Statement A) and the Statement of Activities (Statement B) displayinformation about the sheriff as a whole. These statements include all the financial activities of the sheriff.Information contained in these columns reflect the economic resources measurement focus and the accrualbasis of accounting. Revenues, expenses, gains, losses, assets and liabilities resulting from exchange orexchange-like transactions are recognized when the exchange occurs (regardless of when cash is receivedor disbursed). Revenues, expenses, gains, losses, assets and liabilities resulting from nonexchangetransactions are recognized in accordance with the requirements of GASB Statement No. 33, Accountingand Financial Reporting for Nonexchange Transactions.

Program Revenues - Program revenues included in the Statement of Activities (Statement B) are deriveddirectly from sheriff users as a fee for services; program revenues reduce the cost of the function to befinanced from the sheriffs general revenues.

D. BUDGETS

The Sheriff uses the following budget practices:

1. The Sheriff prepares a proposed budget for the general fund in June of each year for the year beginningJuly 1.

2. A summary of the proposed budget is published and the public notified that the proposed budget isavailable for public inspection. At the same time, a public hearing is called.

3. A public hearing is held on the proposed budget at least ten days after publication of the call for thehearing.

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4. After the holding of the public hearing and completion of all action necessary to finalize and implement thebudget, the budget is adopted by the Sheriff.

5. All budgetary appropriations lapse at the end of each fiscal year.

6. Budgets are adopted on an accrual basis.

7. There was one amendment to the budget during the year ended June 30, 2006.

F. CASH AND CASH EQUIVALENTS

Cash includes amounts in demand deposits, interest-bearing demand deposits and time deposits. Under state law,the Sheriff may deposit funds in demand deposits, interest-bearing demand deposits, or time deposits with statebanks organized under Louisiana law or any other state of the United States, or under the laws of the United States.

G. INVENTORIES

Inventory of the Sheriffs General fund consists of food purchased by the Sheriff and commodities granted byvarious governmental agencies. The commodities are recorded as revenues when received; however, all inventoryitems are recorded as expenses when consumed. All purchased inventory items are stated at cost, which isdetermined by the first-in, first-out method.

H. PREPAID ITEMS

Certain payments for insurance reflect cost applicable to Mure accounting periods and are recorded as prepaiditems in both government wide and fund financial statements.

L CAPITAL ASSETS

Capital assets, which include land, buildings, furniture, fixtures and equipment and vehicles, are reported in thestatement of net assets. Capital assets are capitalized at historical cost or estimated cost if historical is not available.

Donated assets are recorded as capital assets at their estimated fair market value at the date of donation. The Sheriffmaintains a threshold level of $500 or more for capitalizing capital assets. The costs of normal maintenance andrepairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Depreciation of all exhaustible capital assets is recorded as an allocated expense in the statement of activities, withaccumulated depreciation reflected in the statement of net assets. Depreciation is provided over the assets' estimateuseful lives using the straight-line method of depreciation. The range of estimated useful lives by type of asset is asfollows:

Vehicles 5- 10 yearsBuildings 20 - 40 yearsFurniture, fixtures and equipment 5-20 years

In the fund financial statements, capital assets used in governmental fund operations are accounted for as capitaloutlay expenditures of the governmental fund upon acquisition.

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NOTES TO THE FINANCIAL STATEMENTSAS OF AND FOR THE YEAR JUNE 30, 2006

J. COMPENATED ABSENCES

The Sheriff has the following policy relating to vacation and sick leave:

After one year of service, employees of the Sheriffs office receive five working days of noncumulative vacationleave. For each year thereafter, they receive a total of ten working days of noncumulative vacation leave.Employees receive the same number of cumulative sick leave days, which are not payable upon termination orretirement.

The sheriffs recognition and measurement criteria for compensated absences follows: GASB Statement No. 16provides that vacation leave and other compensated absences with similar characteristics should be accrued as aliability 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 timeoff or some other means, such as cash payments at termination or retirement.

GASB Statement No. 16 provides that a liability for sick leave should be accrued using one of the followingtermination approaches:

a. An accrual for earned sick leave should be made only to the extent it is probable that the benefitswill result in termination payments, rather than be taken as absences due to illness or othercontingencies, such as medical appointments and funerals.

b. Alternatively, a governmental entity should estimate its accrued sick leave liability based on thesick leave accumulated at the balance sheet date by those employees who currently are eligible toreceive termination payments as well as other employees who are expected to become eligible inthe future to receive such payments.

The current portion of the liability for compensated absences should be reported in the fund financial statements.The current portion is the amount left unpaid at the end of the reporting period that normally would be liquidatedwith expendable available financial resources. The remainder of the liability is adjusted into the entity-wide onStatements A and B.

S. ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the UnitedStates of America require management to make estimates and assumptions that affect the reported amounts ofassets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and thereported amounts of revenues, expenditures, and expenses during the reporting period. Actual results could differfrom those estimates.

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NOTE 2 - EXCESS OF EXPENDITURES OVER APPROPRIATIONS

The Sheriff has actual expenditures over budged appropriations as follows:

OriginalBudget

FinalBudget Actual

UnfavorableVariance

General Fund $ 11,295,218 $ 11,277,997 $ 11,308,595 $ (30,601)

NOTE 3 - LEVIED TAXES

The Sheriff is the ex-officio tax collector of the parish and is responsible for the collection and distribution of advalorem taxes. Ad valorem taxes attach as an enforceable lien on property as of January 1 of the following year.The taxes are based on assessed values determined by the Concordia Parish Tax Assessor and are collected by theSheriff. The taxes are remitted to the appropriate taxing bodies net of deduction for assessor's compensation andpension fund contributions.

The following is a summary of Concordia Parish levied ad valorem taxes for 2006:

DESCRIPTIONParish Tax:General Alimony TaxLibraryHighway, Drainage and Building UpkeepHealth UnitAssessorSheriffs Law EnforcementSheriffs SpecialSchool ConstitutionalSchool New ConstructionSchool Maintenance

Fifth Louisiana Levee DistrictRecreation District No. 1Recreation District No. 2Recreation District No. 3Fire District No. 1Fire District No. 2 Debt ServiceFire District No. 2 MaintenanceForestry Tax

LeviedMillaee

AuthorizedMillaee

ExpirationDate

2.78M8.45M9.94M.80M1.98M8.62M12.00M3.08M12.55M27.11M3.86M2.74M6.29M3.89M3.15M2.40M6.75M

$.08/Acre

2.78M8.45M9.94M.80M1.98M8.62M12.00M3.08M13.00M27.11M3.86M2.92M6.29M4.00M3.15M3.00M6.94M

$.08/Acre

N/A200820072009N/AN/A

2006201020102012N/A200720072006200820052009N/A

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NOTE 4 - CASH AND CASH EQUIVALENTS

At June 30, 2006, the Sheriff has cash and cash equivalents, book balances, totaling $5,220,710 as follows:

Interest-bearing demand deposits $ 972,419Time deposits 4,248,291

Total $ 5,220,710

These deposits are stated at cost, which approximates market. Under state law, these deposits (orresulting bank balances) must be secured by federal deposit insurance or the pledge of securities ownedby the fiscal agent bank. The market value of the pledged securities plus the federal deposit insurancemust at all times equal the amount on deposit with the fiscal agent. At June 30, 2006, the Sheriff had$5,839,010 in deposits (collected bank balances). These deposits are secured from risk by $400,000 offederal deposit insurance and $5,439,010 of pledged securities held by the custodial bank in the name ofthe fiscal agent bank.

NOTE 5 - ACCOUNTS RECEIVABLE

The accounts receivable at June 30, 2006 are as follows:

Imate accounts $ 62,700Telephone commissions 17,766Other 41,035

Total $ 121,501

NOTE 6 - DUE FROM OTHER GOVERNMENT UNITS

Amounts due from other government units at June 30, 2006 were as follows:

United States Treasury: Federal grants $ 23,894State of Louisiana: Prisoner Upkeep 693,977

Mowing 43,034Other 8,670

Total $ 769,575

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NOTE 7 - CAPITAL ASSETS

A summary of the Concordia Parish Sheriffs capital assets follows:

Capital assets not being depreciatedLand

Capital assets being depreciatedFurniture, fixtures and equipmentBuildings and improvements

Total

Less accumulated depreciationFurniture, fixtures and equipmentBuildings and improvements

Total

Total being depreciated

Balance6/30/2005

$ 87,500

2,054,0774,919,5606,973,637

Balance6/30/2005

$ 932,144872,708

1,804,852

Additions

$

166,052

166,052

Additions

$ 257,471135,499392,970

Retirements

$

21,117

21,117

Retirements

$ 19,154

19,154

Balance6/30/2006

$ 87,500

2,199,0124,919,5607,118,572

Balance6/30/2006

$ 1,170,4611,008,2072,178,668

5,168,785 (226,918) 1,963 4,939,904

Capital assets, net S 5,256,285 S (226,918) $

Depreciation expense was charged to governmental activities as follows:

Public safetyCorrectionsGrass mowing

Total

$ 237,300133,75921,911

$ 392,970

1,963 $ 5,027,404

NOTE 8 - LONG-TERM LIABILITIES AND RESTRICTED ASSETS

The following is a summary of long-term liability transactions and balances for the year ended June 30, 2006:

Notes payableCompensated absences

Total

Beginning

Balance Additions Retirements

AmountsEnding Due WithinBalance One Year

$ 572,039 $ - $ 572,039 $ - $245,294 99,594 - 344,888 344,888

$ 817,333 $ 99,594 $ 572,039 $ 344,888 $ 344,888

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NOTE 9 - PENSION PLAN

Plan Description - Substantially all employees of the Concordia Parish Sheriffs Office are members of theLouisiana Sheriffs Pension and Relief Fund (System), a multiple-employer (cost-sharing), public employeeretirement system (PERS), controlled and administered by a separate board of trustees.

All sheriffs, deputies and other employees who are found to be physically fit, who earn at least $400 per monthdepending on year employed, and who were at least age 18 years or older at the time of original employment arerequired to participate in the System. Employees are eligible to retire at or after age 55 with at least 12 years ofcredited service and receive a benefit, payable monthly for life, equal to a percentage of their final-average salaryfor each year of credited service. The percentage factor to be used for each year of service is 3.33 percent for eachyear of total service. 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 the 36 consecutive or joined months thatproduce the highest average.

Employees who terminate with at least 12 years of service and do not withdraw their employee contributions mayretire at or after age 55 and receive the benefit accrued to their date of termination as indicated previously.Employees who terminate with at least 20 years of credited service are also eligible to elect early benefits betweenages 50 and 55 with reduced benefits equal to the actuarial equivalent of the benefit to which they would otherwisebe entitled at age 55. The System also provides death and disability benefits. Benefits are established or amendedby state statute.

Members are not required to make any contributions to the plan. The Concordia Parish Sheriffs Office is requiredto contribute at an actuarially determined rate. The combined rate is 20.75% of annual covered payroll. TheConcordia Parish Sheriffs Office contributions for the year ending June 30, 2006 were $1,301,505.

The Louisiana Sheriff Pension and Relief fund issues a publicly available Actuarial Valuation and requiredsupplementary information. That information may be obtained by writing to Sheriffs Pension and Relief Fund,6554 Florida Blvd., Suite 215, Baton Rouge, LA 70806 or by calling (800) 586-9049.

NOTE 10 - POST RETIREMENT BENEFITS

The Concordia Parish Sheriff provides group health, dental and life insurance benefits to retirees who are at least 55years of age and who are entitled to receive benefits from the Louisiana Sheriffs Pension and Relief Fund. Thefiscal year cost of these benefits, which were established by legislative act in the year 2001, was $3,546. Theretired employees are not required to contribute any of the cost of this benefit. At June 30, 2006, one retiredemployee was a participant.

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NOTE 11 - CHANGES IN FIDUCIARY FUND TYPE - AGENCY FUND BALANCES

The following is a summary of changes in agency fund unsettled balances for the year ended June 30, 2006:

Balance BalanceJuly 1.2005 Additions Reductions June 3 0.2006

FundsSheriffs $ 126,335 $ 767,263 $ 742,443 $ 151,155Tax Collector 46,194 10,140,128 10,095,530 90,792Inmate 109,706 1,405,229 1,276,115 238,820

$ 282,235 $12,312,620 $12,114,088 $ 480,767

NOTE 12 - EXPENDITURES OF THE SHERIFF'S OFFICE PAID BY THE PARISH POLICE JURY

The Sheriffs office is located in the parish courthouse. Expenditures for operation and maintenance of the parishcourthouse, as required by state statute, are paid by the Concordia Parish Police Jury and are not included in theaccompanying financial statements.

NOTE 13 - LITIGATION

The Sheriffs Office was involved in one lawsuit at June 30, 2006. It is not possible at present for the ConcordiaParish Sheriffs legal counsel to predict the outcome or the range of potential loss, if any, that may result from thoseactions. No provision for any liability that may result has been made in the financial statements, but the lawsuit isconsidered to be within the Sheriffs insurance limits and therefore should not have any effect on its financialstatements. The Concordia Parish Sheriff is not aware of any claims or assessments that should be reflected in theaccompanying financial statements.

NOTE 14 - RISK MANAGEMENT

The Concordia Parish Sheriff is exposed to various risks of loss related to torts; theft of, damage to, and destructionof assets; errors and omissions; injuries to employees, and natural disasters. The Sheriff maintains commercialinsurance coverage covering each of those risks of loss. Management believes such coverage is sufficient topreclude any significant uninsured losses to the Sheriff.

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REQUIRED SUPPLEMENTARY INFORMATION

-29-

CONCORDIA PARISH SHERIFFBUDGETARY COMPARISON SCHEDULE - GENERAL FUND

YEAR ENDED JUNE 30, 2006

REVENUESAd valorem taxesIntergovernmental revenuesFederal Fund:Grants

State Funds:State revenue sharingState supplemental payState and other grantsMowing contractMiscellaneous

Fees, charges and commissions:Hydro patrol and disastersSheriffs sales

Fines and forfeituresCivil and criminal feesFeeding and keeping prisoners-jailFeeding and keeping prisoners-CPCFTelephone commissionsCommissary salesInterest income

Total revenues

EXPENDITURESPublic safetyCorrectional facilityGrass mowing contract

Total expenditures

(Deficiency) of revenues overexpenditures

Fund balance, beginning

Fund balance, ending

BUDGET

ORIGINAL FINAL

$2,060,600 $2,040,000

996,500

132,000170,000328,500356,000302,400

65,00030,00065,120

100,0006,142,000180,000300,000174,200

4,017,3387,224,880

53,000

107,102

520,500

132,000156,000135,500339,000230,953

261,910

30,00044,00054,160

80,0006,095,724246,500

348,000179,416

11,402,320 10,893,663

4,202,3587,004,009

71,630

11,295,218 11,277,997

(384,334)

6,069,010 6,069,010

$6,176,112 $5,684,676

ACTUAL

$2,033,216

534,751

129,190141,321136,844381,036223,120

116,64527,02940,64654,78568,422

6,054,107218,816255,990178,490

10,594,408

4,022,3867,206,630

79,582

11,308,598

(714,190)

6,069,010

$5,354,820

VARIANCEWITH FINAL

BUDGETPOSITIVE

(NEGATIVE)

$ (6,784)

14,251

(2,810)(14,679)

1,34442,036(7,833)

(145,265)(2,971)(3,354)

625(11,578)(41,617)(27,684)(92,010)

(926)

(299,255)

179,972(202,621)

(7,952)

(30,601)

(329,856)

_

$ (329,856)


CONCORDIA PARISH SHERIFF

NOTE TO BUDGETARY COMPARISON SCHEDULEFOR THE YEAR ENDED JUNE 30, 2006

General Budget Policies

A proposed budget, prepared on the modified accrual basis of accounting, is published in the official journal at leastten days prior to the public hearing. A public hearing is held at the Concordia Parish Sheriffs office during themonth of June for comments from taxpayers. The budget is established and controlled by the sheriff at the objectlevel of expenditure. Appropriations lapse at year-end and must be reappropriated for the following year to beexpended.

Formal budgetary integration is employed as a management control device during the year. Budgeted amountsincluded in the accompanying budgetary comparison schedule include the original adopted budget amounts and allsubsequent amendments.

Budget Basis of Accounting

All governmental funds' budgets are prepared on the modified accrual basis of accounting. Budgeted amounts areas originally adopted or as amended by the Sheriff. Legally, the Sheriff must adopt a balanced budget; that is, totalbudgeted revenues and other financing sources including fund balance must equal or exceed total budgetedexpenditures and other financing uses. State statutes require the Sheriff to amend its budgets when revenues plusprojected revenues within a fund are expected to be less than budgeted revenues by five percent or more and/orexpenditures within a fund are expected to exceed budgeted expenditures by five percent or more.

- 31 -




JOHN M. JONES, CPA 1921 - 1983

1840 NORTH E.E. WALLACE BLVD.FERRIDAY, LOUISIANA 71334

TELEPHONE (318) 757-2600FAX (3181 757-7206


INDEPENDENT AUDITORS' REPORTON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON ANAUDIT OF FINANCIAL STATEMENTS PERFORMED IN

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS


We have audited the accompanying financial statements of the governmental activities, each major fund and theaggregate remaining fund information of the Concordia Parish Sheriff, Vidalia, Louisiana as of and for the yearended June 30, 2006, which collectively comprise the Concordia Parish Sheriffs basic financial statements, andhave issued our report thereon dated January 22, 2007. We conducted our audit in accordance with auditingstandards generally accepted in the United States of America and the standards applicable to financial auditscontained in Government Auditing Standards, issued by the Comptroller General of the United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the Concordia Parish Sheriffs internal control over financialreporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financialstatements and not to provide an opinion on the internal control over financial reporting. Our consideration of theinternal control over financial reporting would not necessarily disclose all matters in the internal control overfinancial reporting that might be material weaknesses. A material weakness is a reportable condition in which thedesign or operation of one or more of the internal control components does not reduce to a relatively low level therisk that misstatements in amounts that would be material in relation to the basic financial statements being auditedmay occur and not be detected within a timely period by employees in the normal course of performing theirassigned functions. We noted no matters involving the internal control over financial reporting and its operationthat we consider to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Concordia Parish Sheriffs financial statements are free ofmaterial misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contractsand grant agreements, noncompliance with which could have a direct and material effect on the determination offinancial statement amounts. However, providing an opinion on compliance with those provisions was not anobject of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed oneinstance of noncompliance or other matters that are required to be reported under Government Auditing Standardswhich is described in the accompanying schedule of findings and questioned costs as item 2006-1.

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This report is intended for the information and use of the Concordia Parish Sheriffs management, federal awardingagencies, and pass-through entities and is not intended to be and should not be used by anyone other than thesespecified parties. Although the intended use of these reports may be limited, under Louisiana Revised Statute24:513, this report is distributed by the Office of the Louisiana Legislative Auditor as a public document.

Ferriday, LouisianaJanuary 22, 2007

- 3 3 -

SCHEDULE OF FINDINGS ANDQUESTIONED COSTS

- 3 4 -


Schedule of Findings and Questioned Costs and ResponseYear Ended June 30,2006

Summary of Audit Results

Financial Statements:

1. Type of auditors' report issued on the primary governmentfinancial statements: Unqualified

2. Internal control over financial reporting:

a. Material weakness(es) identified? Nob. Reportable condition(s) identified that are not considered

to be material weaknesses? No

3. NoncompHance material to the primary governmentfinancial statements? No

Findings - Financial Statement Audit

Reportable Conditions

2006-1 Late Filing of Audit Report

Louisiana Revised Statute 24:413 requires that this audit be completed by December 31, 2006. Itwas mailed to the Legislative Auditor after that date. This is a law violation.

We recommend that the audits be completed each year by December 31.

Management response:

The Concordia Parish Sheriff stated that it is the auditors' responsibility to complete the audit bythe due date.

- 3 5 -


Status of Prior Audit FindingsJune 3 0,2006

(Findings Occurred June 30, 2005)

Findings - Financial Statement Audit

Reportable Conditions

NONE

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SINGLE AUDIT ACT REPORTS

- 3 7 -




JOHN M. JONES, CPA 1921 -1983

1840 NORTH E.E. WALLACE BLVD.FERRIDAY, LOUISIANA 71334

TELEPHONE (318) 757-2600FAX (318) 757-7206


REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLETO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL

OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133


Compliance

We have audited the compliance of the Concordia Parish Sheriff, Vidalia, Louisiana with the types of compliancerequirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 ComplianceSupplement that are applicable to each of its major federal programs for the year ended June 30, 2006. TheConcordia Parish Sheriffs major federal programs are identified in the summary of auditor's results section of theaccompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations,contracts and grants applicable to each of its major federal programs is the responsibility of the Concordia ParishSheriff management. Our responsibility is to express an opinion on the Concordia Parish Sheriffs compliancebased on our audit.

We conducted our audit of compliance in accordance with standards generally accepted in the United States ofAmerica; the standards applicable to financial audits contained in Government Auditing Standards, issued by thecomptroller General of the United States and OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform that audit toobtain reasonable assurance about whether noncompliance with the types of compliance requirements referred toabove that could have a direct and material effect on a major federal program occurred. An audit includesexamining, on a test basis, evidence about the Concordia Parish Sheriffs compliance with those requirements andperforming such other procedures, as we considered necessary in the circumstances. We believe that our auditprovides a reasonable basis for our opinion. Our audit does not provide a legal determination of the ConcordiaParish Sheriffs compliance with those requirements.

In our opinion, the Concordia Parish Sheriff complied, in all material respects, with the requirements referred toabove that are applicable to each of its major federal programs for the year ended June 30, 2006.

-38-


Internal Control Over Compliance

The management of the Concordia Parish Sheriff is responsible for establishing and maintaining effective internalcontrol over compliance with the requirements of laws, regulations, contracts and grants applicable to federalprograms. In planning and performing our audit, we considered the Concordia Parish Sheriffs internal control overcompliance with requirements that could have a direct and material effect on a major federal program in order todetermine our auditing procedures for the purpose of expressing our opinion on compliance and to test and reporton internal control over compliance in accordance with OMB Circular A-133.

Our consideration of the internal control over compliance would not necessarily disclose all matters in the internalcontrol that might be material weaknesses. A material weakness is a condition in which the design or operation ofone or more of the internal control components does not reduce to a relatively low level the risk that noncompliancewith applicable requirements of laws, regulations, contracts and grants that would be material in relation to a majorfederal program being audited may occur and not be detected within a timely period by employees in the normalcourse of performing their assigned functions. We noted no matters involving the internal control over complianceand its operation that we consider to be material weaknesses.

This report is intended solely for the information and use of the Concordia Parish Sheriff, management of thesheriffs office, interested state agencies, federal awarding agencies and the Louisiana Legislative Auditor and isnot intended to be and should not be used by anyone other than these specified parties. Although the intended useof these reports may be limited, under Louisiana Revised Statute 24:513, this report is distributed by the LegislativeAuditor as a public document.

Ferriday, LouisianaJanuary 22,2007

-39-

CONCORDIA PARISH SHERIFFSchedule of Findings and Questioned Costs

Year Ended June 30, 2006

Summary of Audit Results

1. The auditors' report expresses an unqualified opinion on the financial statements of the Concordia ParishSheriff.

2. No reportable conditions were disclosed during the audit of the financial statements were reported.

3. One instance of noncompliance was disclosed during the audit.

4. No reportable conditions disclosed during the audit of the major federal award programs were reported.

5. The auditors' report on compliance for the major federal award programs for the Concordia Parish Sheriffexpresses an unqualified opinion on all major federal programs.

6. No audit findings relative to the major federal award programs for the Concordia Parish Sheriff arereported in this Schedule.

7. The program tested as major programs was:

U. S. Department of Justice "90 Day Drug Program" (Violent Offender)

8. The threshold for distinguishing between Types A and B programs was $500,000.

9. The Concordia Parish Sheriff was determined to be a low-risk auditee.

-40-

CONCORDIA PARISH SHERIFFSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED JUNE 30, 2006

Federal Grantor Pass-through Grantor/

Program or Cluster Title

United States Department of Justice

Domestic Violence

Drug Rehabilitation (RSAT)

Multijurisdictional Task Force

90 Day Drug Program (Violent Offender)

Total expenditures of Federal Awards

FederalCFDA

Number

16.575

16.593

16.579

16.586

Federal

Expenditures

$ 45,844

292,728

49,087

147,092

$ 534,751

NOTE 1 -BASIS OF PRESENTATION

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the ConcordiaParish Sheriff and is presented on the accrual basis of accounting. The information in this schedule is presented inaccordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-ProfitOrganizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or usedin the presentation of, the financial statements.

-41-

Documents

LEGiSLAFiVE AUDITOR 2007FEB2I AMIh I6 CONCORDIA PARISH …app1.lla.la.gov/PublicReports.nsf/0AD0140F0F... · 2020-06-11 · At the request of the State of Louisiana, officers were