St. Mary Parish Clerk of Court · 2021. 3. 1. · Budgetary comparison schedule General fund 29 Notes to budgetary comparison schedule 30 Schedule of funding progress 31 INTERNAL

ST. MARY PARISH CLERK OF COURT

Franklin, Louisiana

Financial Statements

Year Ended June 30, 2013

TABLE OF CONTENTS

Page

INDEPENDENT AUDITORS' REPORT 1-3

BASIC FESIANCIAL STATEMENTS

Govemment-wide Financial Statements Statement of net position 6 Statement of activities 7

Fund Financial Statements Govemmental fund

Balance sheet 9-10 Statement of revenues,expenditures and changes in fund balance 11-12

Fiduciary funds Statement of agency assets and liabilities 13

Notes to financial statements 14-27

REQUIRED SUPPLEMENTARY INFORMATION Budgetary comparison schedule

General fund 29 Notes to budgetary comparison schedule 30 Schedule of funding progress 31

INTERNAL CONTROL, COMPLL\NCE AND OTHER MATTERS Independent auditor's report on internal control over financial reporting and on

compliance and other matters based on an audit of financial statement performed in accordance with Government Auditing Standards 33-34

Summary of auditor's results 35 Summary schedule of prior audit findings 36 Management's corrective action plan for current year findings 37

C. Burton Kolder, CPA' Russell F. Champagne, CPA* Victor R. Slaven, CPA" Gerald A. T!iit»deaux, Jr., CPA* Robert S. Carter, CPA* Arthur R. Mixon, CPA* Penny Angelie Sornggins, CPA Christine C. Doucet, CPA

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS

OFFICES

Wanda F. Arcement, CPA.CVA Allen J. LaBry, CPA Albert R. Leger, CPA.PFS.CSA' Marshall W. Guidry. CPA Stephen R Moore, Jr., CPA,PFS,CFP®,ChFC^ James R. Roy, CPA RobertJ. Metz. CPA Alan M. Taylor, CPA Kelly M. Doucei, CPA Cheryl L. Bartiey, CPA Mandy B. Self, CPA Paul L Delcambre, Jr., CPA Kristin B. Dauzat, CPA Matthew E. MargaglJo, CPA Jane R. Hebert, CPA Bryan K. Joubert, CPA Stephen J. Anderson, CPA W. Jeffrey Lowry, CPA Brad E. Kolder, CPA, JD Casey L. Ardoin, CPA

183 South Beadle Rd. Lafayette, LA 70508 Phone (337) 232^141 Fax (337) 232-8660

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Retired: Conrad O. Chapman, CPA* 2006 INDEPENDENT AUDITOR'S REPORT WEB SITE

WWW.KCSRCPAS.COM

' A Professional Accojnting Corporslion

The Honorable Clifford Dressel St. Mary Parish Clerk of Court Franklin, Louisiana

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the major fund, and the aggregate remaining fund information of the St. Mary Parish Clerk of Court (hereinafter "Clerk of Courf), a component unit of the Parish of St. Mary, as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise the Clerk of Court's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of intemal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment ofthe risks of material misstatement ofthe financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers intemal control relevant to the Clerk of Court's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Clerk of Court's intemal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation ofthe financial statements.

Member of: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

Member of: SOCIETY OF LOUISiANA

CERTIFIED PUBLIC ACCOUNTANTS

http://WWW.KCSRCPAS.COM

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position ofthe govemmental activities, the major fund, and the aggregate remaining fund information of the Clerk of Court as of June 30, 2013, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter

As described in Note 10 to the financial statements, the financial statements for the year ended June 30, 2012 have been restated to correct a misstatement. Our opinion is not modified with respect to this matter.

As described in Note 14 to the financial statements, the Clerk of Court implemented the provisions of the Govermnental Accounting Standards Board Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. Our opinion is not modified with respect to this matter.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that budgetary comparison information and a schedule of funding progress for postemployment benefits other than pensions be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the infonnation and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit ofthe basic financial statements. We do not express an opinion or provide any assurance on the budgetary comparison information or the schedule of funding progress for postemployment benefits other than pensions on pages 29 through 30 and page 31, respectively, because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

The Clerk of Court's management has omitted management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Govemmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. Our opinion on the basic financial statements is not affected by this missing information.

other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 6, 2013, on our consideration ofthe Clerk of Court's internal control over financial reporting and on our test of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on intemal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Clerk of Court's internal control over financial reporting and compliance.

Kolder, Champagne, Slaven & Company, LLC Certified Public Accountants

Morgan City, Louisiana December 5, 2013

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS

ST. MARY PARISH CLERK OF COURT Franklin, Louisiana

Statement of Net Position June 30, 2013

ASSETS Cash Receivables

Accounts Accrued interest Other govemments

Prepaid expenses Capital assets, net of accumulated depreciation

Governmental Activities

S 846,750

37,248 1,260

560 7,093

252,196

Total assets 1,145,107

LIABILITIES Current liabilities

Accounts payable 3,498

Noncurrent liabilities Compensated absences payable OPEB liability

Total noncurrent liabilities

Total liabilities

20,276

371,021

391,297

394,795

NET POSITION Invested in capital assets Unrestricted

252,196 498,116

Total net position 750,312

Jlie accompanying notes are an integral part of the financial statements.


Statement of Activities Year Ended June 30, 2013

EXPENSES Current-Judici ary:

Personal ser\'ice and related benefits Operating services Materials and supplies Travel and other charges Depreciation

Total expenses

PROGRAM REVENUES Marriage licenses Fees, charges and commissions for services

Court costs, fees and charges Fees for recording legal documents Fees for certified copies of documents

Miscellaneous Total program revenues

Net program expense

GENERAL REVENUES Interest eamed

Change in net position

NET POSITION- beginning of year, as restated

NET POSITION- end of year

Govemmental Activities

1,535,391

87,554

6,978

16,362

51,045

1,697,330

4,961

980,544

476,038

106,120

34,751

1,602,414

(94,916)

4,229

(90,687)

840,999

750,312

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

FUND FINANCIAL STATEMENTS


Balance Sheet Govemmental Fund

June 30, 2013

ASSETS Cash and cash equivalents Receivables:

Accounts Accrued interest

Due from other govemments Prepaid expenditures

Total assets

LIABILITIES AND FUND BALANCE Liabilities:

Accounts payable Compensated absences payable

Total liabilities

Fund balance: Nonspendable Unassigned

Total fund balance

Total liabilities and fund balance

General Fund

846,750

37,248 1,260

560 7,093

892,911

3,498 20,276 23,774

7,093 862,044 869,137

892,911

(continued)


Balance Sheet (continued) Govemmental Fund

June 30, 2013

Reconcilliation ofthe govemmental fimd balance sheet to the statement of net position

Total fund balance-governmental fund (fund financial statement) $ 869,137

Amounts reported for govemmental activities in the statement of net position (govemment-wide financial statements) are different because:

Capital assets used in govemmental activities are not financial resources and therefore are not reported in govemmental funds. The cost ofthe

assets is $1,115,526 and the accumulated depreciation is $863,330 252,196

Long-term liabilities applicable to governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. (371,021)

Total net position of govemmental activities (govemment-wide financial statements) $ 750,312

The accoiupanying notes are an integral part of the financial stateiuents.

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


REVENUES Marriage licenses Fees, Charges and commissions for services:

Coiul: costs, fees and charges Fees for recording legal documents Fees for certified copies of documents

Use of money and property - interest earnings Miscellaneous

Total revenues

General Fund

4,961

980,544

476,038

106,120

4,229

34,751

1,606,643

EXPENDITURES General govemment:

Personal ser\'ice and related benefits Operating services Materials and supplies Travel and other charges

Capital outlay Total expenditures

1,422,008 87,554 6,978

16,362 1,411

1,534,313

Net change in fund balance

Fund balance- beginning of year

Fund balance- end of year

72,330

796,807

$ 869,137

(continued)

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Statement of Revenues, Expenditures and Changes in Fund Balance (continued) Grovernmental Fund


Reconciliation ofthe statement of revenues, expenditures and changes in fund balance to the statement of activities

Net change in fund balance-governmental fund (fund financial statement) $ 72,330

Amounts reported for govemmental activities in the statement of activities (govemment-wide financial statements) are different because:

Govemmental funds report capital outlays as expenditures in the individual fund. Govemmental activities report depreciation expense to allocate the cost of those capital assets over the estimated useful lives ofthe asset.

Capital outlay 1,411 Depreciation (51,045)

Some expenses reported in the govemment-wide statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in govemmental funds (113,383)

Change in net position of govemmental activities (govemment-wide financial statements) $ (90,687)

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

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Statement of Agency Assets and Liabilities Fiduciary Funds June 30, 2013

ASSETS Cash and cash equivalents Investments Receivables

Total assets

LIABILITIES Unsettled deposits Due to litigants

Total liabilities

Advance Deposit Fund

$ 452,425 274,207

116,906

$ 843,538

$ 843,538 -

$ 843,538

$

I

$

I

Registry of Court

Fund

1,334,004 --

1,334,004

1,334,004

1,334,004

$

£

$

1

Total

1,786,429 274,207

116,906

2,177,542

843,538 1,334,004

2,177,542

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Notes to Financial Statements

INTRODUCTION

As provided by Article V, Section 28 ofthe Louisiana Constitution of 1974, the Clerk of Court serves as the ex-officio notary public, the recorder of conveyances, mortgages, and other acts, and has other duties and powers provided by law. The Clerk of Court is elected for a four-year term.

(I) Summary of Significant Accounting Policies

A. Financial Reporting Entitv

The Clerk of Court is an independently elected official; however, the Clerk of Court is fiscally dependent on the Parish of St. Mary. The parish government maintains and operates the parish courthouse in which the Clerk of Court's office is located and provides funds for equipment and fumiture of the Clerk of Court's office. Because the Clerk of Court is fiscally dependent on the parish govemment, the Clerk of Court was determined to be a component unit ofthe Parish of St. Mary, the financial reporting entity.

The accompanying financial statements present information only on the funds maintained by the Clerk of Court and do not present information on the parish government, the general govemment services provided by that governmental unit, or the other govermnental units that comprise the financial reporting entity.

B. Basis of Presentation

The accompanying basic financial statements ofthe Clerk of Court have been prepared in conformity with govermnental accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

Government-Wide Financial Statements

The statement of net position and the statement of activities display information about the Clerk of Court as a whole. These statements include all the financial activities of the Clerk of Court. Information contained in these statements reflects the economic resources measurement focus and the accmal basis of accounting. Revenues, expenses, gains, losses, assets and liabilities resulting from exchange or exchange-like transactions are recognized when the exchange occurs (regardless of when cash is received or disbursed). Revenues, expenses, gains, losses, assets and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Codifiction section N50, Nonexchange Transactions.

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Notes to Financial Statements (continued)

The statement of activities presents a comparison between direct expenses and program revenues for the Clerk of Court's govemmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) fees and charges paid by the recipients of services offered by the Clerk of Court, and (b) grants and contributions that are restricted to meeting the operational or capital requirement of a particular program. Revenues that are not classified as program revenues are presented as general revenues.

Fund Financial Statements

The Clerk of Court uses funds to maintain its financial records and results of operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions relating to certain govemment functions or activities. A fund is defined as a separate accounting entity with a self-balancing set of accounts. Funds of the Clerk of Court are classified into two categories: governmental (General Fund) and fiduciary (Agency Fund). Since the resources in the fiduciary funds cannot be used for the operations ofthe Clerk of Court, they are not included in the govemment-wide statements. The emphasis on fund financial statements is on major funds, each displayed in a separate column. A fund is considered major if it is the primary operating fund ofthe Clerk of Court or meets the following criteria:

a. Total assets, liabilities, revenues or expenditures of individual funds are at least 10 percent ofthe corresponding total for all funds of that category or type; and

b. Total assets, liabilities, revenues or expenditures/expenses of the individual govemmental funds are at least 5 percent ofthe corresponding total for all govemmental funds combined.

Governmental Fund

General Fund - This fund is the primary operating fund of the Clerk of Court and it accounts for the operations ofthe Clerk of Court's office. The General Fund is available for any purpose provided it is extended or transferred in accordance with state and federal laws and according to the Clerk of Court's policy.

Fiduciary Funds

Fiduciary fund reporting focuses on net position and changes in net position. The only funds accounted for in this category by the Clerk of Court are agency funds. The agency fund accounts for cash deposits that are held by the Clerk of Court as an agent for litigants who are pending court action. These funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Consequently, the agency funds have no measurement focus, but use the modified accrual basis of accounting. The agency funds are as follows:

15



Advance Deposit Fund - The Advance Deposit Fund, as provided by Louisiana Revised Statute 13:842, is used to account for advance deposits on suits filed by litigants. The advances are refundable to the litigants after all costs have been paid.

Registry of the Court Fund - The Registry of Court Fund, as provided by Louisiana Revised Statute 13:475, is used to account for funds which have been ordered by the court to be held until judgment has been rendered in court litigation.

C. Measurement Focus

Measurement focus is a term used to describe "which" transactions are recorded with the various financial statements. Basis of accounting refers to "when" transactions are recorded regardless ofthe measurement focus applied.

On the govemment-wide statement of net position and statement of activities, govemmental activities are presented using the economic resources measurement focus as defined in item b. below. In the fund financial statements, the "current financial resources" measurement focus or the "economic resources" measurement focus is used as appropriate:

a. The govermnental fund utilizes a "current financial resources" measurement focus. Only current financial assets and liabilities are generally included on its balance sheet. Their operating statement presents sources and uses of available spendable financial resources during a given year. This fund uses fund balance as its measure of available spendable financial resources at the end ofthe period.

b. The govemment-wide financial statements utilize an "economic resources" measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), and financial position. All assets and liabilities (whether current or noncurrent) associated with its activities are reported. Govemment-wide fund equity is classified as net position.

D. Basis of Accounting

In the government-wide statement of net position and statement of activities, the govemmental activities are presented using the accmal basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

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Govemmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Clerk of Court considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures (including capital outlay) generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

E. Assets, Liabilities, and Equity

Cash and interest-bearing deposits

For purposes ofthe statement of net position, cash and interest-bearing deposits include all demand accounts, savings accounts, and certificates of deposits ofthe Clerk of Court.

The Clerk of Court has established the policy of including all short-term, highly liquid investments with maturities of 90 or fewer days in cash and cash equivalents. Under state law, the Clerk of Court may deposit funds in demand deposits, interest-bearing demand deposits, or time deposits with state banks organized under Louisiana law or any other state of the United States, or under the laws ofthe United States.

Accounts receivable

The Clerk of Court records its fees in the month the services are rendered. At June 30, 2013, accounts receivable were recorded as $37,248.

Prepaid items

The Clerk of Court's policy regarding prepaid expenditures is to record as prepaid the portion of insurance premiums and maintenance agreements that is paid during the current fiscal year for future periods.

Capital assets

Capital assets, which include property, plant, and equipment, are reported in the govemment-wide financial statements. Capital assets are capitalized at historical cost or estimated historical cost if purchased or constmcted. Donated capital assets are recorded at their estimated fair market value at the date of donation. The Clerk of Court maintains a threshold level of $1,000 for capitalizing capital assets. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

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Depreciation of all exhaustible capital assets is recorded as an expense in the statement of activities, with accumulated depreciation reflected in the statement of net position. Since surplus assets are sold for an immaterial amount when declared as no longer needed for public purposes, no salvage value is taken into consideration for depreciation purposes.

Depreciation is provided using the straight-line method of depreciation over the following estimated useful lives:

Estimated Asset Class Useful Lives

Fumiture and fixtures 10 Office equipment 5-10 Vehicles 5 Leasehold improvements 10

Compensated absences

Employees ofthe Clerk of Court's office earn 5 - 2 0 days of leave each year depending on length of service. Such leave is to be used for vacation, sickness, or emergencies. Vacation leave must be taken in the year eamed. Sick leave is granted at the discretion ofthe Clerk of Court.

Equity classifications

In the govermnent-wide financial statements, equity is classified as net position and displayed in three components:

1. Invested in capital assets, net of related debt - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.

2. Restricted net position - Consists of net position with constraints place on their use either by (I) external groups such as creditors, grantors, contributors, or laws or regulations of other govemments; or (2) law through constitutional provisions or enabling legislation.

3. Unrestricted net position - All other net position that does not meet the definition of "restricted" or "invested in capital assets, net of related debt."



Fund balance for the Clerk of Court's govemmental fund (the General Fund) is displayed in the following classifications depicting the relative strength of the spending constraints placed on the purposes for which resources can be used. In the govemmental financial statements, fund balances are classified as follows:

1. Nonspendable - amounts that cannot be spent because either they are in nonspendable form or because they are legally or contractually required to be maintained intact.

2. Restricted - amounts that can be spent only for specific purposes because of constitutional provisions or enabling legislation or because of constraints that are extemally imposed by creditors, grantors, contributors, or the laws or regulations of other govemments.

3. Committed - amounts that can be used only for specific purposes determined by a formal action ofthe governing authority ofthe Clerk of Court's office. The Clerk of Court is the highest level of decision-making authority for the Clerk of Court. Commitments may be established, modified, or rescinded only through formal declarations approved by the Clerk of Court.

4. Assigned - amounts that do not meet the criteria to be classified as restricted or committed but that are intended to be used for specific purposes. Under the Clerk of Court's policy, only the Clerk of Court may assign amounts for specified purposes.

5. Unassigned - all other spendable amounts.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the Clerk of Court considers the restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the Clerk of Court considers the amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned ftinds, as needed, unless the Clerk of Court has provided otherwise in its commitment or assignment actions.

LA R.S. 13:785 requires that every four years (at the close of the term of office) the Clerk of Court must pay the parish treasurer the portion ofthe General Fund's fund balance that exceeds one-half of the revenues of the Clerk's last year of his term of office. The potential liability to the parish is limited to the amount received by the Clerk of Court from the parish for necessary office fumiture, equipment, and record books.

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F. Revenues, Expenditures and Expenses

Revenues

Fees, charges and cormnissions for services are recorded when the Clerk of Court is entitled to the ftinds. Interest on interest-bearing deposits is recorded or accrued as revenue when eamed. Substantially all other revenues are recorded when received.

Expenditures/Expenses

In the govemment-wide financial statements, expenses are classified by function and in the fund financial statements, expenditures are classified by type.

G. Bad Debts

Uncollectible amounts due for receivables are recognized as bad debts utilizing the direct write-off method. Although this method is not in conformity with generally accepted accounting principles (GAAP), no allowance for uncollectible accounts receivable was made due to immateriality at June 30, 2013.

H. Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date ofthe financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

(2) Cash and Interest Bearing Deposits

Under state law, the Clerk of Court may deposit funds with a flscal agent bank organized under the laws of the State of Louisiana the laws of any other state in the union, or the laws of the United States. The clerk may invest in United States bonds, treasury notes or certificates and time deposits of state banks organized under Louisiana law and national banks having principal offices in Louisiana.

At June 30, 2013, the Clerk of Court has cash and cash equivalents (book balances) totaling $2,633,179 as follows:

Cash Demand deposits Time deposits

Total ^ ^ _

20

Govemmental Fund

$ 100 546,650 300,000

$ 846,750

Fiduciary Funds

$ 1,786,429

% 1,786,429

Total Book Balance

$ 100 2,333,079

300,000

$ 2,633,179

Bank Balance

$ 2,455,413

300,000

$ 2,755,413



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

These deposits (bank balances) are secured from risk as follows:

Bank balance

Secured by: FDIC coverage

Pledged securities

Governmental

^

^

Fund

673,008

550,000

123,008

673,008

Fiduciary Funds

$ 2,082,405

505,743

1,576,662

$ 2,082,405

Total

$ 2,755,413

1,055,743

1,699,670

$ 2,755,413

Custodial credit risk for deposits is the risk that in the event of the failure of a depository financial institution, the Clerk of Court's deposits may not be recovered or the Clerk of Court will not be able to recover collateral securities that are in the possessions of outside parties. At June 30, 2013, the Clerk of Court's total bank balances were fully insured and collateralized with securities held in the name ofthe Clerk of Court by the pledging financial institution's agent and therefore not exposed to custodial credit risk.

(3) Investments

The Clerk of Court can invest in securities of the United States Govermnent unless such an investment is expressly prohibited by law.

The carrying amounts and approximate market values of investments are summarized as follows;

Fiduciary Funds

Total

Description Louisiana Asset

Management Pool

Interest Rate

Various

Amount

274,207

$ 274,207

June 30, 2013 Market Value/

Carrying Cost

274,207

S 274,207

21



Investments held at June 30, 2013 consist of $274,207 in the Louisiana Asset Management Pool (LAMP). LAMP is administered by LAMP, Inc., a non-profit corporation organized under the laws of the State of Louisiana. Only local govemments having contracted to participate in LAMP have an investment interest in its pool of assets. The primary objective of LAMP is to provide a safe environment for the placement of public funds in short-term, high quality investments. The LAMP portfolio includes only securities and other obligations in which local govermnents in Louisiana are authorized to invest in accordance with LSA-R.S. 33:2955.

GASB requires the disclosure of credit risk, custodial credit risk, concentration of credit risk, and foreign currency risk for all public entity investments. LAMP is a 2a7-like investment pool. The following acts are relevant for 2a7-like investments pools:

Credit risk - LAMP is rated AAAm by Standard & Poor's.

Custodial credit risk - LAMP participants' investments in the pool are evidenced by shares ofthe pool. Investments in pools should be disclosed, but not categorized because they are not evidenced by securities that exist in physical or book-entry form. The public entity's investment is with the pool, not with the securities that make up the pool; therefore, no disclosure is required.

Concentration of credit risk - pooled investments are excluded from the 5 percent disclosure requirement.

Interest rate risk - 2a7-like investment pool are excluded from this disclosure requirement.

Foreign currency risk - not applicable to 2a7-like pools.

The dollar weighted average portfolio maturity of LAMP assets is restricted to not more than 90 days, and consists of no securities with a maturity in excess of 397 days. LAMP is designed to be highly liquid to give its participants immediate access to their account balances. The investments in LAMP are stated at fair value based on quoted market rates. The fair market value of investments is determined on a weekly basis by LAMP and the value ofthe position in the external investment pool is the same as the value ofthe pool shares.

LAMP, Inc. is subject to regulatory oversight of the state treasurer and the board of directors. LAMP is not registered with the SEC as an investment company.

(4) Due from other Governmental Units

Individual balances due from other governments are as follows:

The Parish of St. Mary (Court attendance) $ 560

Total due from other govemmental units $ 560

22



(5) Capital Assets

Capital assets and depreciation activity for the year follows:

Balance Deletions/ Balance

June 30,2012 Additions Adjustments June 30,2013

Fumiture and fixtures

Office equipment

Vehicles

Leasehold improvements

Total

Less: accumulated depreciation

Net capital assets

Depreciation expense of $51,045 was charged to govemmental activities, judiciary function.

(6) Governmental Fund Balances

As of June 30, 2013, govemmental fund balances are comprised ofthe following:

General Fund

Nonspendable

Prepaid expenditures $ 7,093

Unassigned 862,044

$ 869,137

$ 358,557

437,342

318,216

1,114,115

(812,285)

$ 301,830

$

1,411

1,411

(51,045)

$ (49,634)

$

S

- $

-

$

358,557

438,753

318,216

1,115,526

(863,330)

252,196

23



(7) Pension Plan

Plan Description. The Clerk of Court contributes to the Clerks of Court Retirement and Relief Fund (Retirement System), a cost-sharing multiple-employer defined benefit pension plan administered by the Clerk of Court Retirement and Relief Fund, a public corporation created in accordance with the provisions of Louisiana Revised Statute 11:1501-1540 to provide retirement, disability and survivor benefits to members throughout the State of Louisiana. The Clerk of Court Retirement and Relief Fund issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Clerk of Court Retirement and Relief Fund, 11745 Bricksome Ave., Suite B-l, Baton Rouge, Louisiana 70816.

Funding Policy. Plan members are required by state statute to contribute 8.25% of their annual covered salary and the Clerk of Court is required to contribute at an actuarially determined rate. The current rate is 17.75yo of annual covered payroll. The contribution requirements of plan members and the Clerk of Court are established and may be amended by state statute. As provided by Louisiana Revised Statute 11:103, the employer contributions are determined by actuarial valuation and are subject to change each year based on the results ofthe valuation for the prior fiscal year. The Clerk of Court's contributions to the System, which include the Clerk of Court's statutorily required contribution (17.75%) as well as the Clerk of Court's elective contribution ofthe employee's retirement contribution (8.25%) for the years ended June 30, 2013, 2012 and 2011, were $182,341, $182,382, and $180,926, respectively.

(8) Post-retirement Benefits

Plan Description. The Clerk of Court's defined benefit postemployment health care plan ("the Retiree Health Plan") provides medical, dental, vision and life insurance benefits to eligible retired employees and their beneficiaries. The Retiree Health Plan is affiliated with the Louisiana Clerks of Court Insurance Trust ("LCCIT"), an agent multiple-employee postemployment healthcare plan administered by the Louisiana Clerks of Court Association.

Funding Policy. The contribution requirements of plan members and the Clerk of Court are established and may be amended by the LCCIT board of trustees. The Clerk of Court pays for the entire premium charge by the LCCA for retirees and their dependents. Retirees are not required to contribute. For fiscal year 2013, the Clerk of Court contributed $151,714 to the plan and the retirees contributed $0.

Annual OPEB Cost and Net OPEB Obhgafion. For 2013, the Clerk of Court's annual other postemployment benefit ("OPEB") cost (expense) is calculated based on the annual required contribution of the employer ("ARC"), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents the level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and to amortize an unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the Clerk of Court's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the Clerk of Court's net OPEB obligation to the Retiree Health Plan:

24



Aimual required contribution $ 269,614 Interest on net OPEB obligation 9,017 Adjustment to annual required contribution (13,534)

Annual OPEB cost (expense) 265,097

Contributions made (151,714)

Increase in net OPEB obligation 113,383 Net OPEB obligation, beginning of year, as restated 257,638

Net OPEB obligation, end of year $371,021

The Clerk of Court's annual OPEB costs, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for fiscal year 2013 are as follows:

Fiscal Year

Ended

6/30/2013 6/30/2012 6/30/2011

Annual OPEB Cost

265,097 187,483 187,073

Percentage of Annual OPEB

Cost Contributed

57.2% 63.1% 48.8%

Net OPEB Obligation

371,021 257,638 188,517

Funded Status and Funding Progress. As of June 30, 2013, the actuarial accmed liability for benefits was $3,678,567, all of which was unfunded. The covered payroll (annual payroll of active employees covered by the plan) was $743,481, and the ratio ofthe unfunded actuarial accmed liability to the covered payroll was 494.8%.

The projection of future benefit payments for an ongoing plan involves estimates of the value of reported amounts and assumptions about the probability of occurrence of events into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funding status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of the plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for the benefits.

Methods and Assumption. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattem of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce short term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective ofthe calculations.

25



In the July 1, 2012 actuarial valuation, the unit credit cost method was used. Based on the Clerk of Court's short-term investment portfolio, a discounted rate of 3.5% was used. In addition, the actuarial assumptions included an annual healthcare cost trend rate of 9% initially, reduced by decrements to an ultimate rate of 5.5% after 15 years. The Clerk of Court's unfunded actuarial liability is being amortized on a level dollar, open basis over 30 years.

(9) Deferred Compensation Plan

The Clerk of Court offers its employees participation in the Louisiana Public Employees Deferred Compensation Plan adopted by the Louisiana Deferred Compensation Cormnission and estabhshed in accordance with the Intemal Revenue Code Section 457. Complete disclosures relating to the Plan are included in the separately issued audit report for the Plan, available from the Louisiana Legislative Auditor, Post Office Box 94397, Baton Rouge, Louisiana 70804-9397.

The Clerk of Court's contributions to the Plan for the year ended June 30, 2013 totaled $61,586.

(10) Prior Period Adjustments

An error in the computation ofthe Clerk of Court's net OPEB obligation which resulted in the understatement of net position in the Clerk of Court's previously issued government-wide financial statements has been corrected in the current year. This correction resulted in the following change to beginning net position:

Beginning balance, as previously reported

Overestimated net OPEB obligation

Beginning balance, as restated

$ 788,761 52,238

$ 840,999

(11) Changes in Agency Fund Balances

A summary of changes in agency fund unsettled deposits follows:

Unsettled deposits at July 1, 2012 Additions Reductions

Unsettled deposits at June 30, 2013

Advance Deposit

Fund

$ 702,177 1,427,155

(1,285,794)

$ 843,538

Registry of Court

Fund

$ 393,316 1,159,705 (219,017)

$ 1,334,004

$

Total

1,095,493 2,586,860

(1,504,811)

2,177,542

26



(12) Risk Management

The Clerk of Court is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Clerk of Court has elected to purchase insurance coverage through the commercial insurance market to cover its exposure to loss. The Clerk of Court is insured up to policy limits for each of the above risks. There were no significant changes in coverage, retentions, or limits during the year ended June 30, 2013. Settled claims have not exceeded the commercial coverage in any ofthe previous three fiscal years.

(13) Expenditures of the Clerk of Court Paid by the Parish Council

The Clerk of Court's office is located in the St. Mary Parish Courthouse, which is owned by the Parish of St. Mary. The parish government provides utilities and maintenance for operation of the courthouse. These expenditures are not reflected in the accompanying financial statements.

(14) New Accounting Pronouncements

During the year ended June 30, 2013, the Clerk of Court implemented the provisions of Governmental Accounting Standards Board (GASB) Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources and Net Position, which provides guidance for reporting deferred outflows of resources, deferred inflows of resources, and net position in a statement of flnancial position and related disclosures. The statement of net assets is renamed the statement of net position and includes the following elements: assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position, as applicable.

In April 2012, the Govermnental Accounting Standards Board (GASB) approved Statement No. 65, Items Previously Reported as Assets and liabilities and Statement No. 66, Technical Corrections- 2012. Statement No. 65 clarifies the appropriate reporting of deferred outflows of resources and deferred inflows of resources to ensure consistency in flnancial reporting. Statement No. 66 enhances the usefulness of financial reports by resolving conflicting accounting and financial reporting guidance that could diminish the consistency of financial reporting. The provisions of GASB Nos. 65 and 66 must be implemented by the Clerk of Court for the year ending June 30, 2014. The effect of implementation on the Clerk of Court's financial statements has not yet been determined.

In June 2012, the GASB approved Statement No. 67, Financial Reporting for Pension Plans and Statement No. 68, Accounting and Financial Reporting for Pensions. GASB Statement No. 67 replaces the requirements of GASB Statement Nos. 25 and 50 relating to financial reporting and note disclosures of pension plans. GASB Statement No. 68 establishes accounting and financial reporting requirements related to pensions for govemments whose employees are provided with pensions through plans covered by Statement No. 67. The provisions of GASB Statement No. 67 must be implemented by the Clerk of Court for the year ending June 30, 2014 and provisions of GASB Statement No. 68 must be implemented by the Clerk of Court for the year ending June 30, 2015. The effect of implementation of these statements on the Clerk of Court's financial statements has not yet been determined.

27

REQUIRED SUPPLEMENTARY INFORMATION

28


Budgetary Comparison Schedule General Fund


REVENUES Marriage licenses Fees, charges and commissions for services:

Court costs, fees and charges Fees for recording legal documents Fees for certified copies of documents

Use of money and property - interest earnings

Miscellaneous

Total revenues

EXPENDITURES General govemment:

Personal service and related benefits Operating services Materials and supplies Travel and other charges Capital outlay

Total expenditures

Net change in fund balance

Fund balance, beginning of year

Fund balance, end of year

Budget

Original Final

Variance Favorable

Actual (Unfavorable)

$ 5,000 $ 5,000 $ 4,961 (39)

1,007,000

477,000

84,000

9,000

35,000

1,617,000

1,007,000

477,000

84,000

9,000

35,000

1,617,000

980,544

476,038

106,120

4,229

34,751

1,606,643

(26,456)

(962)

22,120

(4,771)

(249)

(10,357)

1,432,000

130,000

8,000

12,000

15,000

1,432,000

130,000

8,000

12,000

15,000

1,422,008

87,554

6,978

16,362

1,411

9,992

42,446

1,022

(4,362)

13,589

1,597,000

20,000

949,950

$ 969,950

1,597,000

20,000

785,398

$ 805,398

1,534,313

72,330

796,807

$ 869,137 9

62,687

52,330

-

; 52,330

See notes to budgetary comparison schedule.

29


Notes to Budgetary Comparison Schedule

(1) Basis of Accounting

The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America (GAAP). Budgeted amounts are as originally adopted or as finally amended by the Clerk of Court.

(2) Budget Adoption

The following procedures apply to establishing the budgetary data reflected in the supplementary information:

1. A proposed budget is prepared and submitted to the Clerk of Court for the fiscal year no later than fifteen days prior to the beginning of each fiscal year.

2. A surmnary ofthe proposed budget is published and the public is notified that the proposed budget is available 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 ofthe call for a hearing.

4. After the holding ofthe public hearing and completion of all action necessary to finalize and implement the budget, the budget is legally adopted prior to the commencement ofthe fiscal year for which the budget is being adopted.

5. All budgetary appropriations lapse at the end ofthe fiscal year.

30


Schedule of Funding Progress Post Employment Benefits Other Than Pensions


Actuarial Valuation

Date

6/30/2009 6/30/2013

Actuarial Value of Assets

(a)

$ $

Actuarial Accmed Liability (AAL) -

Entry Age (b)

$ 3,480,014 $ 3,678,567

Unfunded AAL

(UAAL) (b-a)

$3,480,014 $3,678,567

Funded Ratio (aA))

0.0% 0.0%

Covered Payroll

(0

$715,682 $743,481

UAAL as a Percentage

Of Covered Payroll ((b-a)/c)

486.3% 494.8%

31

INTERNAL CONTROL, COMPLIANCE AND OTHER MATTERS

32

C. Burton Kolder, CPA' Russell F. Champagne, CPA* Vicior R. Slaven, CPA" Gerald A. Tiiibodeaux, Jr., CPA* Robert S. Carter, CPA* Artiiur R. Mixon, CPA* Penny Angelie Sornggins, CPA Ctiristine C. Doucet, CPA

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS

OFFICES

Wanda F. Arcement, CPA.CVA Allen J. LaBry, CPA Albert R. Leger, CPA,PFS,CSA' Marshall W. Guidry, CPA Stephen R Moore, Jr., CPA,PFS,CFP®,ChFC^ James R. Roy, CPA RobertJ. Metz, CPA Alan M. Taylor, CPA Kelly M. Doucei, CPA Cheryl L. Bartiey, CPA Mandy B. Self, CPA Paul L Delcambre, Jr., CPA Kristin B. Dauzat, CPA Matthew E. MargaglJo, CPA Jane R. Hebert, CPA Bryan K. Joubert, CPA Stephen J. Anderson, CPA W. Jeffrey Lowty, CPA Brad E. Kolder, CPA, JD Casey L. Ardoin, CPA

183 South Beadle Rd. Lafayette, LA 70508 Phone (337) 232^141 Fax (337) 232-8660

450 East Main Street Newlbena, LA 70560

Phone (337) 367-9204 Fax (337) 367-9208

113 East Bridge Si. 200 South Mam Street Breaux Bridge, LA 70517 Abbeville, LA 70510 Phone (337) 332^020 Phone (337) 893-7944 Fax (337) 332-2867 Fax (337) 893-7946

1234 David Dr. Ste 203 Morgan City, tA 70380 Phone (985) 384-2020 Fax (985) 384-3020

408 West Cotton Street Ville Platte, LA 70586 Phone (337) 363-2792 Fax (337) 363-3049

332 West Sixth Avenue Oberiin, LA 70655 Phone (337) 639^737 Fax (337) 63&4568

1013 Mam Street Franklin, LA 70538

Phone (337) 828-0272 Fax (337) 828-0290

133EasiWaddilSt. MartevilleLA71351

Phone (318) 253-9252 Fax (318) 253-8681

1428 Meiro Drive Alexandna, LA 71301

Phone (318) 442-4421 Fax (318) 442-9833

Retired: Conrad O. Chapman, CPA* 2006

WEB SITE WWW.KCSRCPAS.COM

' A Professional Accojnting Corporslion

EMDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTEMG AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Honorable Clifford Dressel St. Mary Parish Clerk of Court Franklin, Louisiana

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General ofthe United States, the financial statements ofthe govemmental activities, the major fund, and the aggregate remaining fund information ofthe St. Mary Parish Clerk of Court (hereinafter "Clerk of Court"), a component unit ofthe Parish of St. Mary, as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise the Clerk of Court's basic financial statements, and have issued our report thereon dated December 6, 2013.

Internal Control over Fmancial Reporting

In planning and performing our audit ofthe financial statements, we considered the Clerk of Court's intemal control over financial reporting (intemal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Clerk of Court's internal control. Accordingly, we do not express an opinion on the effectiveness ofthe Clerk of Court's intemal control.

A deficiency in intemal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in intemal control such that there is a reasonable possibility that a material misstatement of the Clerk of Court's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in intemal control that is less severe than a material weakness, yet important enough to merit attention by those charged with govemance.

Member of: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 33

Member of: SOCIETY OF LOUISIANA

CERTIFIED PUBLIC ACCOUNTANTS

http://WWW.KCSRCPAS.COM

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in intemal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Clerk of Court's financial statements are free 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 with 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.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of intemal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Clerk of Court's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Clerk of Court's intemal control and compliance. Accordingly, this communication is not suitable for any other purpose. Although the intended use of this report may be limited under Louisiana Revised Statute 24:513, this report is distributed by the Louisiana Legislative Auditor as a public document in accordance with Louisiana Revised Statute 44:6.

Kolder, Champagne, Slaven & Company, LLC Certified Public Accountants

Morgan City, Louisiana December 6, 2013

34


Summary of Auditor's Results Year Ended June 30, 2013

Part I: Summary of Auditor's Results

An unmodified opinion has been issued on the financial statements of the Clerk of Court.

No deficiencies were reported during the audit of the financial statements which are considered material weaknesses.

No material instances of noncompliance were reported during the audit of the financial statements.

A management letter was not issued.

Part II: Findings Related to an Audit in Accordance with Government Auditing Standards

There were no findings reported during the audit ofthe financial statements.

Part III: Findings and Questioned Costs Relating to Federal Programs

At June 30, 2013, the Clerk of Court did not meet the requirements to have a single audit in accordance with OMB Circular A-133. Therefore this section is not applicable.

35


Summary Schedule of Prior Audit Findings Year Ended June 30, 2013

A. Intemal Control -

There were no findings previously reported under this section.

B. Compliance -

There were no findings previously reported under this section.

C. OMB A-133-

This section was not applicable in the prior year.

36


Management's Corrective Action Plan for Current Year Findings Year Ended June 30, 2013

There were no items reported requiring corrective action.

37

Documents

St. Mary Parish Clerk of Court · 2021. 3. 1. · Budgetary comparison schedule General fund 29 Notes to budgetary comparison schedule 30 Schedule of funding progress 31 INTERNAL