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8/10/2019 Rapides Parish Sheriff's Office Audit Report
1/55
RAPIDES PARISH SHERIFF
Alexandria, Louisiana
Financial Report
Year
Ended
June 30, 2014
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T ABLE O F CONTENTS
Page
Independent
Aud itors ' Repo rt 1-3
BASIC FINANCIAL
STATEMENTS
Governm ent-Wide Financial Statements (GWFS)
Statement of net position 6
Statement o f activities
7
Fund Financial Statements (FFS )
Bailee sheet -
governmental
funds 10
Reconcil iation
of
the governmental fund balance sheet
to the
statement of net p osition 11
Statement of revenues,
expenditures,
and changes
in
f lmd balance -
governmental hinds
12
Reconcil iation
of
the statement of
revenues,
expenditures,
and changes
in
fund balance of the governmental fund
to
the
statement
of
activities
13
Statement
of fiduciary
assets
and
liabilities 14
Notes to
basic f inancial
statements 15-33
REQUIRED SUPPLEMENT ARY INFO RMAT IO N
Budgetary comparison schedule -
General
Fund 35
Specia l Revenue Fund
36
Schedule of funding progress 3 7
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T A B L E O F CONTENTS
Page
INTERNAL CONTROL, COMPLIANCE, AND OTHER INFORMA TION
Independent Auditors ' Report
on
Internal Control over Financial
Reporting and on Compliance and Other M atters Based on an
Audi t of Financial Statements
Performed in
Accordance
with Government
Auditing Standards
50-51
Summary
schedule of current
and
prior year audit
findings
and corrective action plan 52
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C- Burton Kolder,
CPA*
Russell F. Champagne,
CPA*
Victor R- Slaven, CPA*
Gerald
A.Thfbodeaux, Jr., CPA*
Robert
S.
Carter,
CPA*
Arthur
R, MIxon,
CPA*
Penny Angelle Scrugglns, CPA
Christine
C.
Doucet, CPA
Wanda
F. Arcemeni
CPA,
CVA
KOLDER CHAMPAGNE SLAVEN COMPANY LLC
CERTIFIED PUBLICACCOUNTANTS
OFFICES
Stephen J. Anderson, CPA
Cheryl
L
Bartley, CPA
Bryan K. Joubert, CPA
Matthew E. Margaglio,CPA
Alien J.
UBry,
CPA
Albert R, Leger, CPA,PFS,CSA*
Marshall
W. Guldry, CPA
Stephen R,
Moore, Jr., CPA,PFS,CFP ,ChFC**
James R. Roy, CPA
Robert J. Metz CPA
Alan M. Taylor, CPA
Kelly M. Doucet, CPA
Mandy B. Self, CPA
Paul
L. Delcambre, Jr., CPA
Kristin B.Dauzat, CPA
Jane R. Hebert, CPA
W. Jeffrey Lowry, CPA
Brad E,Kolder, CPA,
JD
Casey L. Ardoln, CPA
Deidre L. Stock, CPA
Karen
V.
Fontenol,
CPA
INDEPENDENT AUDITORS' REPORT
183 South Beadle Rd.
Lafayette, LA 70506
Phone (337) 232-4141
Fax
(337)
232-8660
113 East Bridge SL
Breaux Bridge, LA70517
Phone (337) 332-4020
Fax
(337)
332-2867
1234 David
Dr. Ste
203
Morgan
City, LA 70380
Phone (985) 384-2020
Fax (985) 384-3020
434
East MainStreet
Ville Platte, LA 70586
Phone
(337) 363-27^
Fax (337) 363-3049
332
West Sixth
Avenue
Oberlin, LA
70655
Phone (337)
63^4737
Fax (337) 639-4568
450
East MainStreet
New Iberia, LA 70560
Phone (337) 367-9204
Fax (337) 367-9208
200
South MainStreet
Abbeville, LA 70510
Phone (337) 893-7944
Fax (337) 893-7946
1013 Main
Street
Franklin,
LA 70538
Phone
(337) 828-0272
Fax (337) 828-0290
133 EastWaddil
SI
Marksvllle
LA
71351
Phone (318)253-9252
Fax (318)
253-8681
1428 Metro
Drive
Alexandria, LA
71301
Phone (318)442-4421
Fax (318)
442-9833
WEB
SITE
WWW.KCSRCPAS.COM
*
A Professional
Accountlno Corporation
Retired:
Conrad
O.
Chapman.
CPA*
2008
The
Honorable Wil l iam
E .
Hilton
Rapides Parish Sheriff
Alexandria, Louisiana
Report
on
the
Finan cial Statements
W e
have audi ted
the a ccom p a ny i ng financial statements
o f
the governmenta l activities, each major
fund, a nd the aggregate remaining
fund
informat ion of
the
Rapides Parish Sheriff (hereinafter Sheriff') as of
and
for
the year
e nde d June 30, 2014, a nd the re la ted notes
to the
fmancia l statements, which collectively
comprise the
Sheriffs basic
fmancia l statements
as
listed in die table of contents .
Management s Responsibility
for the
Financial Statements
Management
is
responsib le for the prepara t ion and fa i r p resenta t ion
of
these fmancial statements in
accordance with account ing pr incip les generally accepted in
the
U ni t e d States
o f
America; this
includes the
design, implementa t ion , and maintenance
of
internal
control
re levant to
die prepara t ion and
fair presenta t ion
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Opinions
Ih our opinion, the f inancia l s ta tements referred to above present fairly, in all material
respects,
the respective financial position of the governmenta l ac t iv i t i e s , each major fund, and the aggrega te
remaining
fiind
information
of
the Rapides
Parish Sheriff as
of June 30, 2014,
a nd
the
respective
changes
in financial posit ion thereof for
the
year then ended in a ccorda nce with accounting principles generdly
accepted
in &e
U ni t e d States
o f
Am e r i ca .
Other
Matters
Required
Supplementary
Information
Accounting principles genera l ly accepted in the United States of America require that die
requi red supplementa ry informat ion on pages
35 through
37 be presented to supplement
the
basic
financial
statements. Such
informat ion ,
al though not
a part
of the
basic
financial s ta tements ,
is
required
by
Gov e rnm e n ta l Accounting
Standards
B oa rd , who conside rs it
to be
an essential part of
financial
reporting for placing the
basic
financial s ta tements in an appropr ia te operational, e conom i c , or historical
context. W e have applied certain l imited
procedures
to the required supplementa ry informat ion in
accordance widi auditing standards genera l ly accepted in the Uni ted States of Am e r i ca , which consis ted
o f
inquiries
o f
management about the methods
o f
prepar ing
the
informat ion and comparing
the
informat ion for
consistency
with
management's responses
to
our inquiries, the basic fmancial sta tements,
a nd
other
knowledge
we obtain
during
our
audi t
of the
basic financial
statements. We do not express an
opinion or provide any assurance on the informat ion because
die
limited p roce dure s do not prov ide
us
with sufficient evidence to express an opinion or provide an assurance .
The
Sheriff has omitted management's
discuss ion
and analysis that account ing pr incip les
generally
accepted in the
United States
of
America require to be presented
to
supplement
the basic
fmancial s ta tements .
Such
missing informat ion , a l though
not
a part
of the basic financial
s ta tements , is
requi red by die
Governmental
Accoun t i ng S ta nda rds B oa rd ,
who
conside rs it
to be
an
essential part
of
financial reporting
for
placing the basic financial s ta tements in an appropriate opera t iona l , economic, or
historical context. Our opinion on the basic financial s ta tements
is
not affected by this missing
information.
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The budge ta ry compari son schedules , the schedule of depar tmen ta l expendi tures , and affidavit
on pages 41 through 44, and page
48
have not be e n subjected to the auditing procedures applied in the
audit of the basic
f inancial
statements and accordingly , we
d o
not express an opinion or provide any
assurance
on
them.
Other
Reporting
Required
by
Government Auditing Standards
In accordance with Gov e rnm e n t Auditing Standards, we have also i ssued our report da ted
September 30, 2014 on our consideration o f the
Sheriffs
internal control
over
f inancia l reporting and on
our tests
of
its com p l i a nce with certain prov is ions of laws, regulations, contracts, a nd grant agreements
a nd other matters.
T h e
purpose of that repor t is
to
describe the scope of our testing of internal control
over financial repor t ing
and
compliance
and
the
resul ts of
fi ia t testing, and not
to
prov ide
an
opinion o n
internal control over
fmancia l reporting
or on
compl iance . Tha t report
is
an
integral part
of
an
audit
performed
in a ccorda nce
with Gov e rnm e n t
Audi t ing Standards in considering the
Sheriffs internal
control over financial repor t ing and com pl iance .
Kolder, Champagne, Slaven Company, LLC
Certified
Public
Accoun ta n t s
Alexandria, Louisiana
September
30,2014
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BA S I C F I N A N C I A L S T A T E M E N T S
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G O V E R N M E N T - W r o E
F I N A N C I A L
S T A T E M E N T S ( G W F S )
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R A P I D E S PARISHS H E R I F F
Alexandria,
Louisiana
Statement
of
NetPosition
June 30,2014
Current assets:
Cash mid cmih equiva lents
Certificates
of
deposit
Receivables
Accrue d
inte res t rece ivable
Inventories
Prepa id
e xp e nse s
Total
current asse ts
ASSETS
Gov e rnm e n ta l
Activities
1,040,982
6,000,000
2,611,652
1,860
58,655
63,392
9,776,541
Noncurrent
assets:
Capita l assets, net
Total
asse ts
12,933,477
22,710,018
LIABILnrES
Current liabilities:
2 2 4 2 5 4
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R A P I D E S PARISH S H E R I F F
Alexandria,
Louisiana
Statement
of Activities
Year
E n d e d
June 30,2014
Functions/Programs
G over nm enta l activities:
Public
safety:
Police
Pr ogr am Revenues
Expenses
Charges for
Services
Operating
Grants
and
Capital
Grants and
Contributions Contributions
Net
(Ejq)ense)
Revenue
And Changes in
Net Position
$ 43,955,604 $13,620,407 $
2,492,318
$
60,502
$(27,782,377)
Taxes:
Property,
levied for general
purposes
Sales taxes authorizedfor
general
purposes
Grants
and contributions not
restricted to
specific
programs
State
revenue
sharing
Other
^ants and
contributions
hiterest earned
Other
Gain
on
sale of
disposed
assets
Total
general revenues
1 2 2 7 8 7 1 5
1 2 2 1 9 5 4 3
5 7 1 8 1 4
7 1 8 6 3
7 5 8 5
1 4 6 1 2 6
1 8 3 0 9 1
2 5 4 7 8 7 3 7
Change in net position
Net position - July 1, 2013
Net posi t ion
-
June 30,2014
(2,303,640)
13,691,595
$ 11,387,955
The
accompanying
notes
are an
integral
part
of the
basic financial statements.
7
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FUND FINANCIAL
STATEMENTS (FES)
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MAJOR FUNDS DESCRIPTION
General
Fund
The
General Fund is used to account for resources traditionally
associated
with governments which are not
required to be accounted for in another fund.
Specia l R e v e n ue
Fund
Drug Enforcement Fund
T o account for
the
Edward
Byrne Memoria l Justice Assistance Grant restricted for
the
activities
and
transactions
related to
the Metro Narcotics Task Force.
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R A P I D E S
P A R I S H SHERIFF
Alexan dria , Louisiana
Balance Sheet
-Governmenta l
Funds
June
30, 2014
Drug To ta l
Genera l Enforcement Governmenta l
Fund Fund Funds
A SSE T S
Cash
$ 1,024,831 $
16,151
$
1,040,982
Certificates
of
deposi t 6 ,000,000 - 6,000,000
Receivables 2,611,652 - 2,611,652
Accrued
interest
receivable 1,860 - 1,860
D u e
from
other funds 338 - 338
Inventories 58,655
-
58,655
Total
assets $
9,697,336
$
16,151
$
9,713,487
LIABILITIES
A N D F U N D B A LA N C E
Liabilities:
Accounts
payable
$ 197,774 $ - $ 197,774
Accrued payrol l l iabi l i t ies 1,480
-
1,480
Du e
to
other funds -
338 338
Unearned
revenue 1 7,492 7,592
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R A P I D E S PARISH S H E R I F F
Alexandria, Louisiana
Reconciliation
of the Gov e rnm e n ta l Fund Balance Shee t
to
the
Statement
o f
Net
Position
June
30,2014
Total fund
balance
for governmenta l
funds at June 30,2014
Total net position
reported for governmenta l activities
in
the s ta tement
of net
position is different
because :
Cost incurred
which
benef i t more than one
per iod
are recorded as
an
expenditure in the governmenta l funds whe n paid. The portion relating
to
the
next
fiscal
year
is
reported
as
prepa id expenditures
in
the
statement of
net
position.
Prepaid expenses
Capital assets
used
in
governmenta l
activi t ies
are
not
fmancial resources
and,
therefore, are
not reported
in
the funds. Those asse ts consist
of:
Land
Buildings and i mpr o vemen t s other
fiian
buildings,
net of $7,817,102 a ccum ul a t e d
depreciation
$
9,506,303
$819,145
7,507,770
63,392
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R A P I D E S
P A R I SH SHE R I F F
Alexandr ia,
Louis iana
Statement of Revenues , Expenditures, and Changes in Fund Balance
Governmental
Funds
Y ear
Ended June 30,2014
Drug Tota l
Genera l Enforcement
Governmental
Fund Fund Funds
Revenues:
Taxes
A d
valorem
$12,278,715
$
$12,278,715
Sales
12,219,543
-
12,219,543
Intergovernmental
4,621,159 49,413 4,670,572
Fees,
commissions ,
etc.
12,028,903 10,211
12,039,114
Interest earned
7,585
-
7,585
Other 253,346
-
253,346
Total
revenues
41,409,251 59,624
41,468,875
Expenditures:
Current
-
Public
safety:
Personal services and related benefits
27,880,460 55,683 27,936,143
Operat ing services 5,227,590
59
5,227,649
Operat ions
and maintenance
7,224,341
22,623
7,246,964
Travel and other
charges
113,528
-
113,528
Capital
outlay
2,199,595 8,085 2,207,680
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R A P I D E S P A R I S H
SHE R I F F
Ale^^dria, Louisiana
Reconcilia t ion of the Statement
o f
Revenues , Expenditures , and
Changes in Fund
Balance of
the Governm enta l Fund
to
the Statement of Activities
Year Ended J une 30,2014
Total
net
changes
in
fund balances for the year ended
June
30,2014
per
statement
of
revenues,
expenditures
and changes in
fund
balances
$(1,079,998)
The
cha nge in
net posi t ion
reported
for
governmental act ivities
in the
statement of
activities
is
different because:
Governmenta l
funds
report capital outlays as ejqienditures. However ,
in the
s tatement
of
activities, the
cost
o f
those
assets is
allocated over
their
est imated useful l ives and reported a s depreciat ion expense.
Capi tal outlay which is considered expenditures on s tatement
of revenues , expendi tures
and
changes
infund balance
Deprec ia t ion expense
for
the year ended June 30,2014
Curren t
period d ispositions of capital assets, ne t
o f
accumula ted
depreciat ion
$2,207,680
(1,537,245)
(41,520) 628,915
Prepaid cost
a re
recognized
a s
an
expenditure
when paid
in
the
governmental
funds.
In
the
statement
of activities;
however,
prepaid expendi tures
are al located over the period for
which
the expenditure is
related.
3,181
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R A P I D E S PARISH S H E R I F F
Alexandria, Louisiana
Statement o f Fiduciary Assets a nd Liabilities
June
30,
2014
ASSETS
Agency Funds
Cash
Due
from inmates
$ '963,487
6,821
Total assets $
970,308
LIA BILIT IES
Liabilities:
Due
to t^dng bodies, inmates , and othe rs
$
970,308
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R A P I D E S P A R I S H S H E R I F F
Alexandr ia , Louisiana
Notes
to
Basic
Financia l
Statements
INTRODUCTION
As
provided
by
Article
V, Sect ion
27 of
die Louis iana Constitution
of 1974,
the
Sheriff
serves a four-
year
term
as the chief executive officer of the law enforcement district and ex-off ic io
tax
collector of the
parish.
T h e Sheriff administers die parish
jail
system and exercises dut ies requi red by the parish court
system,
such
as
providing
bailiffs,
execut ing
orders
o f
the court,
and
serving
subpoenas.
As
the ch ief l aw e n force m e n t
officer
of the parish, the Sheriff
has
the
responsibi l i ty for
enforc ing
state
and local l aws and ordinances wi thin the territorial boundar ies of the parish. T h e Sheriff provides protection
to the res idents
o f the
parish through on-site pa trols and invest iga t ions and serves the residents of
the parish
through
the establ ishment of
ne ighborhood watch
programs,
ant i -drug
abuse programs,
et cetera.
In
adition,
when requested, the
Sheriff
prov ides ass i s tance to
other
law enforcement agenc ies
within
the parish.
As the ex-officio tax collector ofdie parish, the She riff is responsib le for collecting and distributing ad
valorem
property taxes,
state
r e v e nue
sharing funds,
a nd
fines,
costs , and bond
forfeitures
i m p ose d by
the
district
court .
The accounts of the
tax collector are establ ished to reflectthe col lec t ions impo sed by law, distributions
pursuant
to
such law,
and
unse t t l ed ba lances due va r ious taxing bodies and others.
The accounting and reporting policies of
the
Rapides
Parish
Sheriff
Sheriff
conform
to
accounting
principles
generally accepted in the United States of America as applicable to governments.
Such accounting
and reporting procedures also conform to
the
requirements of the industry audit guide, Audits of State and
Local
Governmental
Units.
(1) S u mmar y of Significant Ac count ing Pol ic ies
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RAPE)ES P A R I S H S H E R I F F
Alexandr ia ,
Louis iana
Notes to Basic Financia l
Sta tements (Continued)
B.
Basis of Presenta t ion
The
accompanying basic financial statements of the
Sheriff
have been
prepared
in conformity with
governmenta l
accoimting principles
general ly
accepted
in the U ni t e d States of America . The
Gov e rnm e n ta l
Accounting Standards Board
( G A S B )
is
the
accepted
standard-set t ing
body
for
establishing
governmenta l
account ing and fmancial reporting principles.
Gov e rnm e n t - W i de Financial
Sta tements
( G W F S )
The
statement
o f
ne t
posi t ion
a nd
the
statement
of activi t ies display
informat ion
about the Sheriff
a s a
whole . These statements include
all
the financial
activi t ies
o f the Sheriff. In format ion
conta ined
in
these
s ta tements reflects
the
economic resources
meas u r emen t
focus
and
the
accrual
basis
of
accounting.
Revenu es , expenses , gains, losses, assets , deferred outflows of resources, liabilities,
and defe rred inflows
of
resources
resul t ing
from exchange or exchange- l ike
t ransact ions are recognized when the
exchange
occurs (regardless
o f
whe n ca sh is
rece ived or
disbursed).
Revenu es , expenses ,
gains, losses,
assets,
deferred outflows
o f
resources , liabilities, a nd
deferred inflows
of
resources resul t ing
from
none xcha nge
transactions
are
recognized in accordance
vrith
the
requi rements of
G A S B Statement
No. 33, Account ing
and Financial Reporting for None xcha nge
Transact ions .
The
statement of activi t ies
presents
a comparison between direct expenses
and program
revenues for the Sheriffs governmenta l
activities.
Direct expenses are
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R A P I D E S
PARISH SHERIFF
Alexandria, Louisiana
Notes
to Basic
Financial
Sta tements
(Cont inued)
Governmental Funds
General
F u n d
his
fund
is the primary operating fund
o f the
Sheriff
and
it
accounts
for
the operat ions of
the Sheriffs office. The
General
F u n d is available for
any purpose provided
it
is expended or
transferred
in a ccorda nce with
sta te and
federal
laws
a nd
internal pol icy.
Drug
Enforcement
F u n d his fund is use d to account for the Edward Byrne
Memorial Justice
Assi s tance
Grant restricted for the activi t ies and transactions
related to the
M etro Narcot ics
Task
Force.
Fiduciary Funds
-
Fiduciary fund report ing focuses on net posi t ion and c hanges in net position.
The only funds accounted for in this category are agency funds. The agency funds
account for asse ts held by the Sheriff as an agent for various taxing bodies (tax
collections) and
for
deposi ts
he ld
pending court
action. These
funds are
custodia l
in
nature
(assets equal
liabilities)
and
do not
involve measurement
of
results
of
operations. Accord ing ly ,
it
p resents only a statement of fiduciary net assets and
does
not present a statement of changes in fiduciary net assets. Fiducia ry f i inds are not
reflected in the government-wide financial statements because the resources of those
funds are
not avai lable
to support the
Sheriffs
own programs. Fiduciary funds are
presented on an
economic
resources
measurement focus
a nd
the
modif ied
accrual
basis
of
account ing.
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R A P I D E S
PARISH SHERIFF
Alexandr ia , Louisiana
Notes
to
Basic
Financia l
Statements
(Cont inued)
R e v e nue s
A d v a l o re m taxes and the re la ted state revenue sharing are recorded in the
year taxes are due a nd
payab le . The
taxes are genera l ly col lected in D e ce m be r ,
January, and Fe brua ry
o f
the fiscal year.
In te rgovernmenta l revenues
and
fees, charges
and
commiss ions for services
are
recorded
whe n
the
Sheriff
i s enti t led
to
thefunds.
Merest on in te res t -bea r ing deposi ts
is
recorded or accrued a s revenues whe n
earned. Substantia l ly all other revenues are recorded whe n
received.
Sales Taxes
O n O ctobe r
5,
2002,
the
vote rs
of Rapides Parish
elected
to
allow
die
Rapides Parish Law Enforcemen t Dis t r ic t to levy a nd collect
an
addi t iona l 0.5% sales
a nd
use tax.
This
tax
wa s
lev ied effective
January
1, 2003,
in perpetui ty,
for
the
purposes of funding sa la r ie s and re la ted benefits,
as
well
as
the purchase,
lease,
opera t ion , and maMenance of vehicles,
furniture
a nd fixtures, and equipment of the
Rapides Parish Sheriffs Office as defined in Sect ions 301-317 of Title 47 of
Louisiana RevisedSta tues of 1950 (R.S. 47:301-47:317).
Expenditures
The
Sheriffs
primary
expendi tures
include salaries and insurance , which are
recorded when the liability is incurred. Capital expendi tures and purchases of
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RAPIDES P A R I S H S H E R I F F
Alexandria, Louis iana
Notes
to
Basic Financial Sta tements (Continued)
2. A
s u mmar y
of the proposed
budget
is published and the pub l ic notified
that the
proposed
budget is available for public
inspection.
At the same
time, a
publ ic
hearing is called.
3. A public hearing is
held
on the proposed budget at
least
ten days after
publ icat ion
of the
call
for
the
hearing.
4. After the holding of the publ ic hearing and comple t ion of all action
necessary
to finalize and implement the budget, the
budget
is legally
adopted prior to the c o m m e n c e m e n t of
the
fiscal year for which the
budge t is be ing
adopted.
5.
All budgetary
appropriations lapse
a t the e nd of each fiscal year.
6.
The
budget
is
adopted on
a
basis
consistent with
general ly
accepted
account ing pr incip les
(GAAP).
B udge te d
amounts
a re as
originally
adopted
or
as
finally
amended
by the
Sheriff.
Such
a m e ndm e n t s were
not material in relation
to
the original
appropriations.
E.
Cash
and
Interest-Bem-ing Deposits
Cash and interest-bearing deposi ts inc lude amounts in d e m a n d deposits,
interest-bearing
d eman d deposits, and t ime deposi ts . They are stated at cost, which
approximates m arke t .
F. Investments
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RAPIDES P A R I S H S H E R I F F
Alexandria, Louis iana
Notes
to
Basic Financial Sta tements (Continued)
I. Inventories
Inventories consist of (1) i t ems sold at the commissaries, (2) supplies for the
detention centers, (3) office supplies, a nd (4) shop
tire
inventory. Inventories are
valued at the lower
o f
cost or market, using the first- in/first-out (Fff O) method.
J. Prepaid Expenses
In the Gov e rnm e n t - W i de
Financia l
Statements, i nsurmice p re m i um s a nd
maintenance agreements paid prior to year-end for coverage i nc luded in
die
next
fiscal year are
repor ted
a s prepaid
expenses
since the expense benefi ts the next fiscal
year.
In
the
F u n d Financial
Statements,
these premiums are recorded as
expenditures when pa id .
K. Capita l Assets
Capital asse ts a re cap i ta l ized at historical costor estimated cost (the extent to
which fixed asset
costs
have been est imated and the methods of est ima t ion should be
disclosed) if historical
cost
is not
avai lable (or
describe other m e thod of valuation).
Donated assets a re
recorded
as capita l
assets
at their
estimated
fa ir market
value
a t
the date of dona t ion.
The
Sheriff main ta ins
a
threshold level of
$500
or
more
for
capitalizing capita l assets.
Capital asse ts
a re recorded
in the Sta tement of Net
Position
and Sta tement of
Activities.
Si nce
surplus
assets are
sold
for
an
immaterial amount when declared
as
no l onge r ne e de d for publ ic purposes, no sa lvage value
is
taken in to conside ra t ion for
depreciation purposes .
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RAPE)ES
PARISH S H E R I F F
Alexandria, Louisiana
Notes
to
Basic Financia l
Sta tements (Continued)
M. Deferred Outflows
o f
Resources and Deferred Inf lows
of
Resources
In
some instances, e GA SB re qu i re s a gov e rnm e n t to de lay recogni t ion
of
decreases in
net posit ion as expendi tures unt i l a future
period.
In
other
ins tances ,
governments
are required to
de lay recognition
of
increases
innet position
as revenues
until
a
future
period.
In
these
ci rcumstances ,
defer red
outflows
of
r e source s a nd
defe rred inflows of resources resul t from the de layed recognition of expendi tures or
revenues, respectively. There a re no defe rred inf lows or outflows as of June 30,
2014.
N. Equi tv Classifications
In the government-wide s ta tements , equi ty
is
classified
as
net posit ion and
displayed in f l iree components :
a.
Net
i nves tment
in capita l assets onsists of capital asse ts inc luding
restricted
capi tal
assets, net
of
accumula ted deprecia t ion and
reduced
by outs tanding
ba lances of any related
debt obligations
and defer red
inflows o f resources a t t r ibutable to
die
acquis i tion , const ruct ion , o r
i m p rov e m e n t of those asse ts and increased by ba lances of defer red
outflows of resources related to those assets.
b.
Restricted net
posit ion
Consists of net position with
const ra in ts
placed
on the
use either
by (1)
external groups such as
credi tors ,
grantors, contributors,
or laws or
regula t ions
of
other governments ;
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R A P I D E S
PARISH SHERIFF
AlexMidria ,
Louisiana
Notes
to
Basic
Financia l
Statements (Continued)
d. Ass i gne d
mounts
that do not m e e t the cri teria to be classified as
restricted
or commi t ted but
at
are
intended to b e used for specific
purposes de termined
by
theSheriff.
e.
Unassigned ll other spendable amounts.
W h e n
an
expendi ture is incurred for die purposes for which
both
restricted a nd
unres t r ic ted fund balmice
is
available , the Sheriff considers restricted funds to
have
been
spen t
first. When m i
expendi ture
is incurred for which commit ted , assigned, or
unass igned fund ba lances a re ava i lable , the Sheri f f conside rs amounts
to
have
been
spent
first out o f
com mit ted funds ,
then
assigned funds, and f ina l ly unass igned
funds,
as
ne e de d ,
imless die
Sheriff
has prov ided
otherwise in
its
c o mmi t men t or assignment
actions.
0. Estimates
The prepara t ion
o f fmancia l
statements
in
conformi ty
with accounting
princip les gen era l ly accepted in the United States of America require management
to
make est imates and assumpt ions
that
affect the reported a m oun t s o f assets and
liabilitiesa nd disclosure
of co n t ingen t
assets a nd liabilities at die date of
the
fmancial
s ta tements and
the repor ted
amounts of revenues,
expenditures,
a nd
expenses
during
the repor t ing
per iod. Actua l
resul ts
could
differ
f rom
those
estimates.
(2)
Cash
and
In te res t -Bear ing Deposits
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RAPIDES PARISH S H E R I F F
Alexandria,
Louis iana
Notes
to
Basic Financial Sta tements (Cont inued)
Deposit balances (bank balances)at June 30,2014, a re secured as follows:
Bank
balances
$ 9,594,895
Federal
deposit
i nsurance
$
1,121,100
Pledged securities 8,473,795
Total $ 9,594,895
Deposits in the amount of $8,473,795 we re e xp ose d
to
custodial credit risk. The securities
pledged for these deposi ts are held by the bank, or its trust depar tment or agent , but not in the Sheriffs
name.
Even
though
the
pledged securities
a re not he ld
in the
n a m e of
the
Sheriff, Louisiana Revised
Statute 39:1229 imposes a s ta tutory requi rem ent on the
custodial
bank
to
advertise a nd sell the pledged
securities
within
10
days of being
notified
by the
Sheriff that
the fiscal agent has failed to paydeposited
fimds upon
de m a nd .
(3) Ad Valorem Taxes
The
Sheriff
is
the ex-officio
tax
col lector
of the parish a nd is responsib le for the collection a nd
distribution
of
ad
valorem
proper ty taxes. A d
valorem taxes
attach as anenforceable
l ien on
property as
of January 1 of each year.
Ta xe s
are levied
by
the parish gov e rnm e n t in J une and are actually billed
to
taxpayers by the Sheriff in November. Bil led taxes a re due by December 31, becoming delinquent o n
January
1
of
the fol lowing
year.
The
taxes
are
based
o n
assessed
va lues de te rmined
by
the
Tax
Assessor of
Rapides Par i sh and
are
collected by die Sheriff. The taxes a re remitted
to the
appropriate
taxing
bodies netof deduc t ions for assessor's com p e nsa t i on and pension fund
contributions.
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R A P I D E S
PARISH S H E R I F F
Alexandr ia ,
Louisiana
Notes
to
Basic Financia l Sta tements
(Continued)
(5)
Liventor ies
Inventories
at
J une
30,2014
consist o f the fol lowing:
Warehouse inventory
Auto
parts
Office supplies
$17,942
27,575
13.138
$58,655
(6)
Capi ta l
Assets
Capital asset
activi ty
for the yearended June 30,2014 was as follows:
Balance
07/01/13
Additions
Dele t ions
Balance
06/30/14
Gov e rnm e n ta l activities:
Capital assets not beingdeprecia ted:
Land mid improvements
$ 819,145
$
- $ -
$
819,145
Other capital
assets:
Buildings a nd i m p rov e m e n t s
15 ,194,376 130,496
-
15,324,872
Vehicles
5,872,639
1,058,873
484,894
6,446,618
Radios
1,612,294
628,997
-
2,241,291
Boats
164,195
- -
164,195
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R A P I D E S PARISH
S H E R I F F
Alexandr ia ,
Louisiana
Notes
to
Basic
Financial
Sta tements (Cont inued)
(7) Payables and Due to Other
Governmenta l
Agencies
Payables and a m oun t s due to other governmental agencies at June 30, 2 01 4
consist of
the
following:
Accounts
payable
$
197,774
Payroll withholdings 1,480
Litigation
expense 25,000
$224,254
(8) Compensated Abse nce s
T h e
Sheriff's
compensated
absences are
attributable
to govemmental activities.
T h e
following
is a summaryof the c o mpen s a t ed absences t ransact ions dur ing the year, which
are
due after
one year.
C om p e nsa t e d
Absences
Balance
July
1,2013 $ 1,609,075
Additions 128,306
Reductions
(92,767)
Balance June30,2014 $ 1,644,614
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RAPIDES
PARISH SHERIFF
Alexand ria, Louisiana
Notes
to
Basic
Financial Statements
(Continued)
(9) Postemplovment Healthcare
and
Life
Insurance B enefi ts
('continued')
Life
insurance
coverage is continued to
retirees
by
elect ion and
the
blended
rate for active
employees
and retirees
is $0,413
per
$1,000 of insurance. The employer pays
for
the first
$10,000 of life
insurance
after ret ireme nt
with
the ret iree pay ing the
remainder , but
both
costs
are
based
on
the
blended
rate.
Since G A S B 45
requires
the
use
of
unblended rates ,
w e have
used
the 9 4 G A R
mortality
table
to
unblend the rates so
as to reproduce
the
composi te
blended
rate
overall
as the rate structure
to
calculate the actuarial
valuation
results
for
life insurance.
Thus ,
the
implici t subsidy
by
the employer has
been
dete rmined by applying
the
unblended
rate
to the
full
coverage, and subtract ing
the
retiree's premium
of the
blended
rate
applied to
the
excess ove r $10,000. Based
on
historical patterns, we
have
assumed
that
20%
of
retirees decl ine
the opt ion of paying for
the
coverage beyond $10,000. All of
the
assumptions used for
the
valuat ion of
the
medical benef i ts have been used except for
the
trend assumption; zero t rend
wa s
used for
life
insurance.
Contribution Rates: Employees
do
not
contr ibute
to their post
employm ent benef i ts
costs
until they become ret i rees and
begin receiving
those benefits. The plan
provisions
and
contr ibut ion
rates are
contained in the
official
plan documents .
Fund
Policy; Until 2008,
the
Rapides
Parish Sheriff
recognized
the
cost
of providing
post -employment
medical and
life
insurance benefits
(the
Rapides P ar ish Sheriffs portion
of
the
retiree
medica l and
life
insurance b enef i t premium s)
as
an
expense when
the
benef i t
premiums
were
due
a n d
thus financed the
cost of
the post-employment benef i ts
on
a pay-as-you-go basis. In
2014
and 2013,
the
Rapides Parish Sheriffs portion
of
heal th care and life insurance
funding cost
for ret ired employees to taled $703,138 and $651,054, respect ively.
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R A P I D E S PARISH S H E R I F F
Alexandria,
Louisiana
Note s
to
Basic Financial Sta tements
(Cont inued)
(9) Postemplovment
Healt i icare
a nd Life
Insurance
Ben ef i ts fcont inuedl
Normal cost
30-year UAL amort iza tion amo unt
Annual
requi red contr ibut ion (ARC)
$ 993,876
1.640.868
$2.634.744
Net Postemployment Benefit Obligation (Asset): The table below shows
the
Rapides
Parish Sheriffs Net Other Post-employment Benefit
(OPEB)
Obligation
for
fiscal
year
ending
June 30,2014:
Annual requi red contr ibut ion
Interest
o n
net
O P E B obligation
Adjustment
to
annual required contribution
Annual O P E B cos t ( e xp e nse )
Contributions made
Current
year
retiree pr emi u m
Increase in net O P E B obl iga t ion
Net OPEB obligation - beginning of year
$2,634,744
306,016
(442,423)
2,498,337
(703,138)
1,795,199
7,650,404
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RAPIDES PARISH
SHERIFF
Alexandria,
Louisiana
Notes
to Basic
Financial Statements (Continued)
(9) Postemplovment Healthcare
and
Life Insurance
Benefits
rcontinuedl
Actuarial accrued
liability (AAL)
$
28,374,296
Actuarial valuations of plan assets -
Unfunded
actuarial
accrued
l iabili ty (UA AL ) $28,374,296
Funded
ratio (actuarial
value
of
plan
assets/AAL)
0%
Covered payroll (active plan members) $ 23,649,462
U A A L
as a
percentage of covered payroll 119.98%
Actuarial Methods and Assumptions:
Actuarial
valuat ions involve est imates of
the
value
of
reported
amounts
and
assumpt ions
about
the probability of
events
far in to
the
future. The
actuarial
valuation for post
employmen t
benefits
includes est imates and assumpt ions regarding
(1)
tumover rate;
(2)
ret i rement rate;
(3)
health care
cost trend
rate;
(4)
mortal i ty rate; (5)
discount ra te ( investment return assumption); and
(6) the
per iod to which
the
costs apply (past,
current, or
fiiture years of service by employees).
Actuarially
dete rmined amoun t s are subject
to
continual revision as
actual
results are compared to
past
expectat ions and new est imates are made
about
the
future.
T h e
actuarial calculations are
based
on
the
types
of
benefits
provided
under
the
terms
of
the substantive plan (the plan as unders tood by
the Rapides
Parish She riff and its employee plan
members) at
the t ime of
the valuation
and on
the
pattern
of
sharing
costs
between t i ie Rapides
Parish Sheriff and i ts p lan members to that
point. The
projection
of
benef i t s for
financial
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RAPIDES
PARISH SHERIFF
Alexandria,
Louisiana
Notes
to
Basic
Financial Statements
(Continued)
(9)
Postemplovment
Healthcare
and
Life Insurance
Benefits
Ccontinuedl
Postemploymen t Benefit
Plan
Eligibility
Requirements:
Based on historical experience, it
has
been
assumed that
enti t lement
to
benefits
will
c o m m e n c e
four
and one-half
(4.5) years
after
the earliest eligibility
to
retire with
a
full pension benefit (i.e., not actuarially reduced)
and also
with
a t
least
f if teen
years
of
service (so
as
to
be eligible for medical /dental and
life
insurance)
as
descr ibed on
the
first page o f th is
letter
under the heading
Plan
Description . Medica l
benefits
are provided
to employees upon
actual retirement.
Investment Return Assumption
(Discount
Rate):
G A S B
Statement 45 states that
the
investment
return
assumpt ion
should be
the
est imated
long- term
investment yie ld on
the
investments that are expected to be used to f inance
the
payment of benefits
(that
is, for a plan
which
is
funded). Based on
the
assumption that
the
ARC wi l l no t be
funded,
a 4% annual
investment
return
has
been
used
in this
valuation.
Healthcare Cost Trend Rate:
The
expected
rate of
increase
in
medical
cost is
based on
a
graded
schedule
beginning
with
8%
annual ly, dow n
to an
ul t imate
annual rate of 5.0%
for
ten
years
out
and
later.
Mortality
Rate: The 1994 Group
Annui ty
Reserving
(94GAR) table, projected to
2002,
based on
a
f ixed blend of 50% of
the
unloaded male mortal i ty rates
and
50% of
the
unloaded
fema le
mortali ty
rates, is used. This is a recently published
mortal i ty table which
has been
used
in
determining
the value
of
accrued benefits
in
def ined benef i t
pension
plans.
Projected
future
mortality
improvement
has
not
been used
since it is
our
opinion that this table contains
sufficiently
conservat ive
margin for the population involved in this
valuation.
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R A P I D E S
PARISH S H E R I F F
Alexmidr ia ,
Louisiana
Notes
to
Basic Financia l Sta tements
(Continued)
(10) Pension
Plan
Plan
Descr ip t ion. Substantial ly
all employees
of the Sheriff are
m e m be rs
of the
Louisiana
Sheriffs
Pension and Rel ie f F u n d (System) , a cost-sharing,
mul t ip le -employer
de fm e d
benefi t
pension plan adminis te red by a separate board of trustees to provide
ret i rement,
disability and
survivor benefits to
sheriff
and deputy sher i ff
members throughout
the
Sta te
o f
Louisiana.
Benef i ts
are established or amen d ed by
sta te
statute.
The System issues a publ icly ava i lable financial report that includes f inancia l s ta tements and
required suppleme nta ry informat ion for
the
System. That report m a y be obta ined
by
writing to the
Sheriffs'
Pension
a nd Relief Fund , 1225 Nicholson Drive, Baton Rouge,
Louisiana
70802 or
by
calling (225)219-0500.
Funding Policy: Plan m e m be rs
are
required to contribute 10.25%
of their
annual
covered
salary
a nd
the
Sheriff
is
required
to
contr ibute
at
an actuarially
de te rmined ra te .
The
current
rate
is
13.89% of annual covered
payroll .
The
contr ibut ion
requirements of plan m e m b e r s
and
the Sheriff
are established and may be
amen d ed
by sta te statute. As of July 1, 2005, the Sheriff also pays the
members share of the requi red contr ibut ion.
The
Sheriffs contributions to the re t i rement system for
the
years ended
June
30, 2014,
2013,
and
2012 were $3,174,598, $2,984,870, and $2,633,362,
respectively.
(11) Deferred
C om p e nsa t i on Plan
Certain employees of the Sheriff participate in the Rapides Parish
Sheriffs
Office Defe rred
Compensation Plan (P lan) adopted under the prov is ions of IntemalRevenue C o d e Section 457, which
is
administered by
the Hart ford L i fe Insurance Company. The Sheriff
d o es
not
have
manager ia l
or
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R A P I D E S PARISH SHERIFF
Alexandria, Louisiana
Notes to Basic
Financial
Sta tements (Cont inued)
(13) Taxes Paid Under Protest
The unsett led ba l a nce s due
to taxing bodies
and
odie rs
in the agency
funds
a t June
30, 2014,
include
$
100 of taxes paid under pro tes t plus interest earned to date on the investment of diese funds.
These funds are he ld pending resolution of the protest and are accounted for in the Tax Collector
Agency
Fund.
(14) Litigation and Claims
At June 30, 2014, the Sheriff
is
involved in severa l l awsui ts claiming damages. In die
opinion of the Sheriffs legal
coimsel ,
resolution
of
these l awsui ts would not create a liability to
the
Sheriff in excess
of
insurance coverage .
(15) Ex-officio TaxCol lector
The amo u n t of cash
on ha nd
a t year e nd
was
$30,200.
Uie
unsett led ba lances
of
the
Tax
Collector
Fund at
June 30,2014
consistof the
following:
Ad
v a l o re m taxes $ 16,806
Protest taxes 1 00
Undistributed interest 5 ,035
Tax Notices, etc. 2,969
Redemptions
a nd
refunds to
taxpayers
4,022
Interest on
current year
taxes
1,268
Total $ 30,200
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R A P I D E S PARISH S H E R I F F
Alexandria, Louisiana
Note s
to
Basic Financial
Sta tements
(Continued)
For the fiscal year ended June 30, 2014, the taxes assessed and uncol lec ted were due to
movable
proper ty and the am ounts are as follows:
Louis imia
Tax
Commission
Decreases
Adjudications Bankruptc ies
Unpaid
Rapides Parish School Board
$
590,795
$ 9,621
$
14,159 $ 88,304
Rapides
Parish Police Juiy
384,446
6,260
9,213 57,462
Rapides
Parish Sheriff
208,851 3,401
5 ,005 31,216
Rapides
Parish
Library 87,201
1,420
2,090
13,034
Red River Levee Dis t r ic t
30,959
504
742 4,627
Red
River
W at e r way
C om m i ss i on
27,990 456
671
4,184
Rapides Parish Assessor
25,120 409
602 3,755
Ward
9
Recreation District 15,495
252
371 2,316
Ward 10 Recrea t ion Dis t r ic t 8,746
142
210 1,307
Gravity Drainage
District 5,178
84
124
774
Water
District 1
A 1,949
32
47
291
Fire District 12 5,348 87 128
799
LA Forestry
C o mmi s s i o n
582 9
14 87
LA Tax C om m i ss i on
276
4
7
41
$
1,392,936 $ 22,683
$ 33,382
$208,198
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R A P I D E S P A R I S H S H E R I F F
Alexandr ia , Louis iana
Notes
to
Basic
Financia l
Sta tements
(Continued)
(17) Risk Management
The Sheriff is
e xp ose d to
risks of
loss
in the a reas of vehicle l iabi l i ty,
professional law
e n force m e n t liability,
group
healrii a nd workers' compensa t ion. These risks are handled by purchasing
com m e rc i a l insurance. There have be e n no
signif icant
reductions in insurance
coverage
during the
current
f iscal
year, nor have se t t lem ents exceeded coverage
for
the past three
years.
(18) Excess'of Expenditures
O ver
Appropria t ions
The
Sheriff had
actua l
expenditures
in excess
of budge te d expenditures for
the year
ended
June 30,2014
as
follows:
Original Final
Budget Budget Actual Variance
General Fund
$41,413,200 $42,459,500 $42,645,514
$ (186,014)
(19) N e w Accounting P ronounce m e n t s
In
June,
2012
the GASB approved Sta tement No. 68, Accounting and Financial Reporting
for Pensions. GASB Sta tement No. 68 establ ishes accounting and financial repor t ing requi rem ents
related
to
pensions
for
governments
whose
employees
a re
provided with
pensions
through
plans
covered by Statement No.
67.
The
prov is ions
o f
G A S B Statement
No. 68 must
be
implemented
by
the
Sheriff
for the year
ending
June 30,
2015. The effect
of
implementation
of these s ta tements
on
the
Sheriffs
fmancials ta tements has not yet been de te rmined.
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REQUIRED SUPPLEMENTARY INFORMATION
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RAPIDES PARISH SHERIFF
Alexandria, Louisiana
General
Fund
Budgetary Comparison Schedule
Year Ended June
30 ,2014
Budget
Variance -
Favorable
Original Final Actual (Unfavorable)
Revenues:
T axes
Ad v a lorem
$ 12,000,000 ;
S
12,300,000 $ 12,278,715
$
(21,285)
Sales
11,925,000 12,100,000 12,219,543 119,543
Intergovernmental rev enues -
Federal
129 , 600 191,100 229,216 38,116
State
2,811,000 2,948,200 2,944,510 (3,690)
Local
1,356,400 1,447,400 1,447,433
33
Fees
charges
and c om miss ions for serv ices -
Fees
719 , 000 667 , 000
683,195
16,195
Feeding
and
mainta ining
prisoners
10,134,900 10,051,900 10,050,702 (1,198)
C ommiss ions
1,320,200 1,282,200 1,295,006 12,806
Interest
i n c o m e
12,000
5,500 7,585
2,085
Odie r
income
177 , 400 215,000 253,346 38,346
Total revenues
40,585,500
41,208,300 41,409,251
200,951
E)q)endi tures :
Current
-
Public safety:
Personal services and related benefits
27,829,963
27,883,169 27,880,460 2,709
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R A P I D E S P A R I S H S H E R I F F
Alexandria,
Louisiana
Sp e c i a l R e v e nue Fund - D rug Enforcement
Fund
Budgetary C om p a r i son Schedule
For theYear Ended June 30, 2014
Budget
Variance -
Favorable
Original
Final
Actua l
(Unfavorable
Revenues:
hitergovemmental
Federal
$48,744 $44,930 $ 45 ,038
$
108
Local
4,186
4,375 4,375
-
Commission on forfeited assets
-
10,200
10,211
11
Total revenues
52 ,930 59,505 59,624 119
Expenditures:
Current
-
Salaries a nd related benefits 54,405 53,783 55,683
(1,900)
Utilities
-
2,536 2,669
(133)
Telephone
-
1,646 2,213 (567)
hiformants and imderco ver opera t ions
30,576 18,027 15 ,527 2,500
Supplies
- 812
2,214 (1,402)
Office
e xp e nse 249
- - -
hisurance
-
58 59 (1)
Capital
outlay
-
8,000
8,085
(85)
Total
expenditures
85 ,230
84,862
86,450
(1,588)
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R A P I D E S P A R I SH SHERFF
Alexandria, Louisiana
Schedule
o f
Fund i ng Progress
For
the
Year Ended June 30,2014
Unfunded
Actuarial
Actuarial
U A A L
as a
Actuarial Actuarial
A c c r u ed
Accrued Percentage
Valuation Value
of
Liabi l i t ies Liabi l i t ies
Funde d
Covered o f
C ov e re d
D a te
Assets
( A A L )
(UA A L) Ra t i o
Payrol l
Payroll
July
1,2008
$
$14,322,544 $14,322,544
0.0% $23,283,072 61.5%
July
1,2010 $
$22,603,441 $22,603,441
0.0% $21,625,254 104.5%
July
1,2012 $ -
$27,282,977
$27,282,977 0.0%
$23,300,313
117.1%
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OTHER SUPPLEMENTARY
INFORMATION
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RAPIDES
PARISH
SHERffF
Alexan dria, Louisiana
Comparative Statement of Net Position
June 30.2014 and
2013
Governm ental Activities
2 01 4 2013
ASSETS
Current assets:
Cash a nd ca sh equivalents
$ 1,040,982 $ 2,188,866
Certificates of deposi t
6 ,000,000 6 ,000,000
Receivables
2,611,652 2,613,120
Accrued interest receivable
1,860
3,814
Inventories
58,655
49,341
Prepaid
e xp e nse s
63,392
60,211
Total current
assets
9,776,541 10,915,352
Noncurrent ^sets:
Capital assets, net
12,933,477 12,304,562
Total assets
22,710,018 23,219,914
LIABILrriES
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R A P I D E S PARISH S H E R I F F
Alexandr ia , Louis iana
General F u n d
and Drug
E nforce m e n t Fund
Compara t ive Ba lance Sheet
June
30,2014 and 2013
A S S E T S
Cash and cash
equiva lents
Certif icates of deposit
Rece ivables
Accrued interest rece ivable
D u e f rom other funds
Inventories
Total
assets
General F u n d
2014
2013
$ 1,024,831
6,000,000
2,611,652
1,860
338
58,655
$ 2,183,486
6,000,000
2,613,120
3,814
233
49,341
Drug
E nforce m e n t Fund
2014
2 0 1 3
$ 16,151 $ 5,380
$
9,697,336
$10,849,994
$
16,151
$
5,380
L I AB I L I TI E S
AND FUND
B A L A N C E S
Liabil i t ies:
Accoun t s payable $
197,774
$
264,665
A c c r u ed
payroll l iabi l i t ies
1,480
281
D u e
to
ofi ier funds
U ne a rne d
revenue
1
109
Total
liabilities
199,354 265,055
338
7,492
7,830
$
-
2 33
3,785
4,018
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R A P I D E S
P A R I S H
S H E R I F F
Alexandria ,
Louis iana
General
F un d
Revenues , Ex pendi tures , and Changes
in
F un d Balanc e
Bud g e t to Actual
Year E n d e d
Jxme 30,2014
With
Compara t ive
Actual Balances for Year
E n d e d
June 30,2013
2014
Variance
-
Budget Favorable
2013
Origina l Final
Actual
(Unfavorable )
Actual
Revenues:
Taxes
Ad valorem
$12,000,000
$12,300,000
a
>12,278,715 $
(21,285) $11,880,369
Sales
11,925,000 12,100,000
12,219,543 119,543 11,887,949
In te rgovernmenta l revenues -
Federa l
129,600 191,100
229,216 38,116 273,482
State
2,811,000 2 ,948,200 2,944,510
(3,690)
2,812,116
Local
1,356,400 1 ,447,400
1,447,433
33
1,245,220
Fees charges and c ommiss ions for services
-
Fees
719 , 000
667,000
683,195 16,195 756,104
Feed ing
and
maintaining
prisoners
10,134,900
10,051,900 10,050,702
(1,198)
10,087,574
Commiss ions
1,320,200 1 ,282,200 1 ,295,006 12,806 1,454,861
In te res t income
12 , 000
5 ,500
7,585 2,085 12,841
Other incom e
177,400
215,000 253,346 38,346 260,066
Tota l
rev enues 40,585,500 41,208,300 41,409,251 200,951 40,670,582
Expenditures:
Current
-
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RAPIDES
PARISH SHERIFF
Alexandria, Louisiana
General Fund
Budgetaiy Comparison
Schedule
- Expenditures
Year
Ended June 30 ,2014
With
Comparative
Actual
Balances for Year
Ended
June 30,
2013
2014
Variance
-
Budget
Favorable
2013
Origina l Final
Ac t ua l
(Unfavorable)
Ac t ua l
Current:
Public safety -
Personal services and related benefits:
Salaries $24,261,896 $24,321,756
$24,329,082
$
(7,326)
$23,985,363
Payrol l
taxes
390,104
380,524
376,780
3,744
379,666
Pension
3,177,963
3,180,889
3,174,598
6,291
2,984,870
Total personal serv ices and
rela ted benefi t s 27,829,963 27,883,169
27,880,460 2,709
27,349,899
Operat ing
services:
Hospita l izat ion insurance
4,261,954 4,255,031
4,253,416 1,615
4,048,939
Life insurance
308,169
307 , 376
307,094 282
300 , 180
A u t o insurance
243,700
254,800 254,987
(187)
242,924
D eput y liability 365,040
402,002 402,002
362,142
Other liability insurance
16,000
13 , 000
10,091 2,909
27,064
Tota l
operating
services 5,194,863
5,232,209 5,227,590
4,619
4,981,249
Operat ions
and
main t enanc e :
Auto fiiel and oil 1,018,800
971 , 200 1,006,126
(34,926)
1,029,725
Auto main t enanc e 386,200 417,100
424,910
(7,810)
305,692
267,045 3,255
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R A P I D E S
P A R I SH SH ER I F F
Alexandria , Louisiana
General F u nd
Schedule of Departmenta l Expenditure
For
the Y e a rsEnded June
30,2014 and
2013
Personal Services
and
Related Benef i ts Operating Services
Operations
and
Maintenance
Travel and
Other Charges Capital Out lay Total
2014 20 13 2014 2013 2014 2013
2014 2013 2014 2013 2014 20 13
lenditures:
hrrent-
Executive $ 1,352 ,779 $
1,285,109
$
780,854
$
675,673
$
584,860
$
653,146
$ 8,856 $ 8,076 $ 224,603 $ 105,565 $ 2,951,952 $ 2,727,569
Finance
366,556 355,692 60 ,413 58,375 22,006
29,936 369
-
23,420
562
472,764 444,565
Hum a n re s ourc e s
99,254
95,363
16,856
16,385 45,759
76,816 1,032
167
1,630
-
164,531 188,731
Suppor t services 662,285 623,692 103,292 94,815 329,678 292,864 11,135 2,466 157,884 302,353
1,264,274
1,316,190
Bo nds and fine 243,635 231,997 49,680 46,702 18,563
19,521
-
- - -
311,878 298,220
Civil
627,626 650,122 108,431 107,167 86,052 83 ,852
-
127 8,602
972
830,711
842,240
Tax 243,427 235,927 43 ,522 42,626 125,291 125,416
-
60 21,737
-
433,977 404,029
Enforcement 6,080,711 5 ,879,916 1,040,295 994,048 1,279,545 1,214,909 21,201
24,817
992,933
338,253 9,414,685 8,451,943
Invetigative
2,372,372
3,476,801 363,896 529,543 325,354 398,895
34,335
33,375
336,713 60 ,536 3 ,432,670
4,499,150
Drug enforcOTient
1,068,264
-
174,164
-
173,174
-
16,702
-
140,207
-
1,572,511 -
School reource
off icem
3,365,831
3,301,977
528,526 511,569 47,482
41,951 6,446
2,011 11,162
6,321
3,959,447
3,863,829
Courthouse securi ty
731,629 797,144 103,986 114,627
5,703
16,863 409
213
36,804
-
878,531 928,847
Correc tions adminis tra tive 1,021,086
905,950
149,757 135,075 127,649
114,193
2,813 1,188
36,303 4,866
1,337,608 1 ,161 ,272
Correc tions (DC-1)
2,370,343 2,263,936
398,235
380,429 701,622
667,474 2,533 4,556 5 ,830 31,727 3 ,478,563
3,348,122
Correc tions (DC-3)
2,605,947 2,649,266 471,776 459,076 1,274,433
1,310,333
1,502
4,238 24,342 27,881
4,378,000
4,450,794
H o u se arres t 159,031 187,673 28,308 33,540 65,867 98,615
658 861 2,072 486 255,936
321,175
Wo rk re lease fac i l i ty
3,711,092 3 ,636,468 659,505 644,357 1,750,795 1,750,592
5,339
3,803 106,753 244,518 6,233,484 6,279,738
Maintenance/road crew
711,443 664,202
130,476
118,463
241,888
249,859 198
100
64,364 121,619
1,148,369
1,154 ,243
Wa re hous e
87,149 108,664
15,618 18,779 18,620
22,134
-
39 4,236 26,610
125,623
176,226
Tota l expenditures
$27,880,460
$27,349,899
$5,227,590 $4,981,249
$7,224,341 $7,167,369
$ 113,528 $86,097
$2,199,595
$
1,272,269
$42,645,514
$40,856,883
43
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R A P I D E S P A R I S H S H E R I F F
Alexandr ia , Louisiana
Special
R e v e nue F u n d -
Drug
Enforcement Fund
B udge ta ry C om p a r i son
Sche du l e
-
For
theYe a r E nd e d June
30,2014
With Comparative Actua l Ba lances
for
Y e a r Ended
June
30,2013
2014
Budget Favorable
2013
Original Final Actual
(Unfavorable )
Actual
Revenues:
Intergovernmental
Federal
$48,744
$
44 ,930 $45,038
$
108 $63,009
Local
4,186 4,375
4,375
-
8,005
Commission
on forfei ted
assets
-
10,200
10,211 11
4,082
Total
revenues
52,930 59,505
59,624 119
75,096
Expenditures:
Current -
Salaries and related benefits
54 ,405
53,783 55,683
(1,900)
100,218
Utilities
-
2,536 2,669
(133)
2,692
Telephone
-
1,646 2,213
(567)
3,399
Informants a nd unde rcov e r operations
30,576
18,027
15,527 2,500 24,500
Supplies
-
812
2,214
(1,402) 1,446
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A G E N C Y
F U N D S
Sheriffs
Civil Fund -
To
account
for
cash rece ived f rom sheriffs sales, garnishment of wages ,
and services prov ided to
other
governmenta l units.
Also, certain
a m oun t s
are
held pursuant to
judicial orders
pending finalization
of
legal
suits,
Tax Collector Fund -
Article
V,
Section 27 of the Louis iana Constitution of 1974, prov ides
that
the Sheriff will serve
as
the
col lector of state and parish taxes and fees. The
Tax
Collector F u n d is use d
to
collect a nd distribute these
taxes and fees
to
the
appropriate taxing
bodies.
Cash Bond Fund -
To
account
for
cash
bonds rece ived
for
prisoners '
release
pending trial.
Fines and Costs Fund -
To account for fines
and costs
on traffic
and
other
legal
viola t ions
rece ived
by the Sheriff to be
distributed in
a ccorda nce with
specific l aws
and regulations.
Jail Inmate Fund
-
To
account
for
the
receipts
a nd
disbursements
made to the indiv idua l p r i son inmate accounts .
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R A P I D E S
P A R I S H
S H E R I F F
Alexandria , Louisiana
A ge n c y Fu n d s
Co mb i n i n g
BalanceSheet
June
30,2014
With Comparat ive Totals for
J u n e
30,
20 13
D u e
to
others
Total l iabili ties
214 ,453
201,222
172,870
588,545
Sheriffs
Tax
Col lec tor
Cash
B o n d
Fi n e s
and
Costs
Jail
Inmate
Wo rk
Release
Lu n a te
Tota l
Civil
F u n d F u n d
Fu n d
F u n d
Fu n d
F u n d
20 14 20 13
A S S E T S
Ca sh
Due f rom
inmates
$214,453
S
30,200
$201,222 $
172,870 $ 56,217
5,934
$
288,525
887
$
963,487
$
6,821
1,093,276
5,067
Total asse ts $214,453
$
30,200
$201,222 $172,870
$
62 ,151 $ 289,412 $ 970,308 $ 1,098,343
LIA B ILITIE S
Due to
tax ing bodies
and
others
D u e
to
inmates
$
-
$
3 0 ,20 0
$ - $ - $ -
62,151
$ -
289,412
$
30,200
$
351,563
11,075
386,979
700,289
$214,453
$ 30,200 $201,222 $172,870
$
62 ,151
$289,412
$ 970,308 $ 1,098,343
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RAPIDES PARISH SHERIFF
Alexandria,
Louisiana
Agency Funds
Combining Statement of Changes in Assets and Liabilities
Ye a r Ended June 30,2014
With Comparat ive
Totals
for
Year
Ended June 30 ,
2013
Fines
Work
Tax Cash
and
Jai l
Release
Sheriffs Collector
Bond Cost s
Inma te Inma te Tota l
Civi l Fund Fund Fund
F u n d
Fund Fund 2014 2013
Ba lances , beg inning of year
$
280,618
$
11 ,075
$195,117
$ 224 ,554 $ 44 ,453
$
342,526
$
1,098,343 $2,614,123
Addit ions:
Deposi t s
-
Sheriffs
sales, etc.
3,486,422
-
-
- - -
3,486,422
3,417,482
Bonds, f ines,
and costs
- -
74,244
2,652,267
- -
2,726,511
3,246,282
Other deposits
-
- -
-
1,031,134 3,604,758 4,635,892 4,579,123
Taxes, fees, etc.
paid
to
taxcollector
-
86,896,570
- - - -
86,896,570
81,941,423
Other
addit ions
-
179
-
111,068
1,674
112 ,921 136 ,453
Total addit ions
3,486,422
86,896,570
74,423
2,652,267
1,142,202 3,606,432 97,858,316 93,320,763
Tota l 3,767,040
86,907,645 269,540
2,876,821 1,186,655 3,948,958 98,956,659 95,934,886
Reduct ions:
Taxes, fees,
etc.dist r ibuted to
taxing
bodies and others
-
86,877,445
- - - -
86,877,445 83,409,446
Deposits set t led
to
-
Sheriffs
Genera l
F u n d 937 ,473
- -
276,676
-
2,950,814 4,164,963 4,472,682
Rapides Parish Pol ice Jury
- - -
860,593
- -
860,593 1,052,514
District
at torney - - -
428,592
- -
428,592
500,910
Indigent
defender
- - -
376,189
-
-
376,189 413,812
Clerk of
Court 141,716
- - - - -
141,716
178,437
Lit igants
2,132,985
- - - - -
2,132,985 1,798,357
Other set t lements
9 ,330
- -
761,901
-
-
771,231
822,112
Other reduct ions
331 ,083
-
68,318
-
1,124,504 708,732
2,232,637
2,188,273
Tota l reduct ions
3,552,587 86,877,445
68,318
2,703,951 1,124,504
3,659,546 97,986,351 94,836,543
Ba lances ,
end
of year
$ 214,453
$
30,200 $201,222
$
172,870 $ 62,151
$ 289,412 $
970,308
$1,098,343
47
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STATE
OF
LOUISIANA, PARISH OF RAP IDES
AFFIDAVIT
William
Earl
Hilton,
Sheriff of
Rapides
BEFORE ME, the
unders igned authority, personal ly c a m e
and
appeared, Wil l iam
Earl Hilton,
the
Sheriff of Rapides
Parish, State of Louis iana , who
after being
duly
sworn, deposed and
said:
The following information is true and correct:
30,200.10
is
the amount
of
cash
on hand in
the
tax collector account on June 30,2014;
H e
further
deposed
and
said:
All
itemized
statements of the amount of taxes collected for tax
year
2013, by taxing authority are
true
and correct.
All itemized
statements of all taxes assessed and uncollected, which indicate the reasons for the
failure to collect, by taxing authority are true and correct.
Sheriff of
Rapides
Parish
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INTERNAL
CONTROL, COMPLIANCE,AND OTHER INFORMATION
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C .
Burton Kolder, CPA*
Russell F. Champagne,
CPA*
Victor
R.
Slaven,
CPA*
Gerald Thibodeaux, Jr., CPA*
Robert
S.
Carter,
CPA*
Arthur R. Mlxon, CPA*
Penny Angelle Scrugglns, CPA
Christine
C.
Ooucet, CPA
Wanda
F. Arcement, CPA CVA
KOLDER CHAMPAGNE SLAVEN
COMPANY
LLC
CERTIFIED PUBLIC ACCOUNTANTS
OFFICES
Stephen J. Anderson, CPA
Cheryl arlley, CPA
Bryan
K. Joubert,
CPA
Matthew E. Margaglio, C PA
Allan J. LaBry, CPA
Abert R. Leger, CPAPFS,CSA*
Marshal W. Guidry, CPA
Stephen R, Moore, Jr., CPAPFS.CFP'.ChFC*
James R.
Roy,
CPA
Robert J.
Metz,
CPA
Aan
M. Taylor, CPA
Kelly M. Doucet, CPA
Mandy B. Self, CPA
Paul Delcambre, Jr., CPA
Kristin B. Dauzat,CPA
Jane R. Hebert,CPA
W. Jeffrey Ldwry, CPA
Brad
E.
Kolder,
CPA, JD
Casey
L.
Ardoln, CPA
Deidre
tock, CPA
Karen
V.
Fontenot, CPA
*A ProTesslonsI Accounting
Coipotmtion
I N D E P E N D E N T
AUDITORS'
REPORT O N
I N T E R N A L C O N T R O L
OVER
F I N A N C I A L
R E P O R T I N G
A N D
ON COMPLIANCE A N D
OTHER M A T T E R S BASED
ON
AN AUDIT OF
F I N A N C I A L S T A T E M E N T S PERFORMED IN
183 South Beadle Rd.
LBfayette, LA 70508
Phone (337) 232-4141
Fax (337) 232-8660
113 East Bridge St
Breaux Bridge, LA 70517
Phone
(337) 332-4020
Fax (337)
332-2867
1234
David
Dr.Ste203
Morgan City, LA 70380
Phone (985) 384-2020
Fax
(985)
384-3020
434 East Main
Street
Vllle
PtaRe,
LA 70586
Phone (337) 363-2792
Fax (337) 363-3049
332
West
Sixth Avenue
Obeiiln, LA
70655
Phone
(337)
639^737
Fax (337) 639-4568
450
East MainStreet
New Iberia, LA 70560
Phone (337) 367-9204
Fax (337) 367-9208
200
South Main Street
Abbeville, LA
70510
Phone (337) 893-7944
Fax (337) 893-7946
1013 Main Street
Franklin,
LA
70538
Phone (337) 828-0272
Fax
(337) 828-0290
133 EastWaddllSt.
Marksvll le
LA
71351
Phone (318) 253-9252
Fax
(318)253-8681
1428 Metro Drive
Alexandria, LA713Q1
Phone (318) 442-4421
Fax
(318)442-9833
WEB
SUE
WWW.KCSRCPAS.COM
Retired:
Conrad
O. Chapman,
CPA* 2006
ACCORDANCE WITH
GOVERNMENT
AUDITING
STANDARDS
T h e
Honorable William
E .
Hilton
Rapides
Parish Sheriff
Alexandria, Louisiana
We have audited,
in
accordance
with
the auditing
standards
genera l ly accepted in the United States
of
America
and the
standards
applicable
to
f inancial audits contained in
Gov e rnm e n t Auditing
Standards, issued
by the Comptroller Genera l of the Uni ted States, the fmancial statements
o f
the governmenta l activities, each
major fimd, and die
aggregate
remaining fund informat ion of theRapides Parish Sheriff (the Sheriff) as of a nd
for the
year
ended June 30, 2014,
and
the re la ted notes to
the
f inancia l statements, which collectively
com p r i se the
Sheriff's basic
fmancial s ta tements and have issued
our repor t
thereon dated September 30,
2014.
Internal
Control
overFinancial Reporting
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Compliance
and Other
Matters
As
part of
obtaining reasonable ^surance about whether the
Sheriffs financial statements are fi-ee
of
material misstatement,
we
performed
tests of
its compliance
with
certain provisions of laws, regulations,
contracts and grant agreements, noncompliance with which could have a direct and material
effect
on the
determination of financial statement amounts. However, providing an opinion on compliance wilh those
provisions was
not
an objective of
our
audit, and accordingly, we do
not express
such an opinion. The
results
of our tests disclosed no
instances
of noncompliance or
other
matters that are required to be
reported under
Government
Auditing
Standards.
Rapides Parish SherifTs Response
to
Finding
The Rapides Parish Sheriffs response to the finding indentified in
our
audit is described in the
accompanying
summary
schedule
of
current a nd
prior
year audi t
findings
and correct ive action
plan.
The
Sheriffs
response was not
subjected
to
the
auditing
procedures
applied
in the
audi t
of the
financial s ta tements
and,
accordingly ,
we
express no opinion on it.
Purpose of this
Report
The
purpose of this
report
is Solely to
descr ibe the scope
of our testing of
internal
control
and
compliance and the
results
o f
that testing, and
not to
prov ide
an opinion on the
effectiveness
of
the entity's
internal
control
or
on
compl iance . This
report is
an
integral part
of an audi t
pe rformed
in accordance with
Government Audi t ing
Standards
in considering the
entity's
intemal control and compliance. Accordingly ,
this
com m uni ca t i on
is
not sui table for any other purpose . Although the intended use of
this
report m a y b e
limited unde r Louisiana Revised Sta tute 24:513, this report
is
distributed by the Legislative Auditor as a
public docum e n t in a ccorda nce
with Louisiana
Revised Sta tute 44:6.
Kolder,
Champagne, Slaven Company, LLC
Cert i f ied Publ ic Accountm i ts
R A P IDES
P A R I S H
SHER IF F
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Alexandria, Louisiana
Summary Schedule of Current
and
Prior Y e a r
Audi t
Findings
and
Correc t ive
Act ion Plan
Y e a r Ended
June
30,2014
Ref. No.
Fiscal Year
Finding
Initially
Occurred Descr ip t ion o f Finding
C U R R E N T Y E A R (6/30/14)-
Tntemal control:
2014-001 2014 In order to ascer tain
that
internal controls
are
operat ing ef fect ively over die purchasing
funct ion, management should adhere to the
current
purchasing policies
and
procedures.
M anagement should verify that proper
init iation,
authorization, and approval
of
purchases
are followed.
Addit ionally ,
management should rev iew current credit card
policies and
take
measures
to
ensure
that credit
card
purchases
a re ma d e
in
accordance
with
approved purchasing policies, cards are
proper ly secured , and
activify
is proper ly
monitored.
Correct ive
Action
Taken
Correct ive Act ion
Planned
Contac t
Person
Ant icipated
Complet ion
Dat e
N o
M anagement will review current policies and
procedures wi th employees and
take
steps
to
verify that purchases
are
m a d e in accordance
with approved policies
and
procedures.