District Attorney for the 25th Judicial District€¦ · District Attorney of the Twenty-Fifth...

District Attorney of the

Twenty-Fifth Judicial DistrictParish of Plaquemines, Louisiana

ftMMiifl PMAMHIAI STATEMENTS

As of and for the Year Ended December 31,2006

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

Release

CONTENTS

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TRANSMITTAL LETTER 1

AFFIDAVIT 2

INDEPENDENT ACCOUNTANT'S REPORT 3

MANAGEMENT DISCUSSION AND ANALYSIS 4 - 8

BASIC FINANCIAL STATEMENTS: 9

Governmental Funds Balance Sheet/Statement of Net Assets 10

Statement of Governmental Funds Revenues,Expenditures and Changes in Fund Balances/Statement of Activities 11

Notes To Financial Statements 12-19

REQUIRED SUPPLEMENTAL INFORMATION: 20

Schedule of Revenues, Expenditures, and Changesin Fund Balances - Budget (GAAP Basis) and Actual -General Fund 21$10 Court Cost Act 293 22

$10 Court Cost Act. 1443 23IV-D Office 24

Worthless Check 25

SUPPLEMENTAL INFORMATION; 26

Expenditures of Federal Awards 27

Independent Accountant's Report on Applying Agreed-UponProcedures 28-30

Summary Schedule of Prior Year Findings 31

Management's Corrective Action Plan for Current Year Findings 32

Louisiana Attestation Questionnaire 33 - 34

TRANSMITTAL LETTER

ANNUAL FINANCIAL STATEMENTS

June 21,2006

Office of Legislative AuditorAttention: Ms. Suzanne ElliottP.O. Box 943971600 North ThirdBaton Rouge, LA 70804-9397

Dear Ms. Elliott:

In accordance with Louisiana Revised Statute 24:514, enclosed are the annual financial statements for the District Attorney of the

Twenty-Fifth Judicial District, Parish of Plaquemines, Louisiana as of and for the fiscal year ended December 31,2005. The report

includes all funds under the control and oversight of the District Attorney. The accompanying financial statements have been

prepared in accordance with generally accepted accounting principles.

Sincerely,

Enclosure

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DISTRICT ATTORNEY OF THE TWENTY-FIFTH JUDICIAL DISTRICTPARISH OF PLAQUEMINES, LOUISIANA

ANNUAL SWORN FINANCIAL STATEMENTS AS OFAND FOR THE YEAR ENDED DECEMBER 31,2005

WITH APPROPRIATE SUPPLEMENTAL INFORMATION

Required by Louisiana Revised Statute 24:514to be filed with the Legislative Auditor

within 90 days after the close of the fiscal year

A F F I D A V I T

Personally came and appeared before the undersigned authority, Darryl W. Bubrig, Sr, who, duly sworn, deposes and says that the

financial statements herewith given present fairly the financial position of the District Attorney of the Twenty-Fifth Judicial District,

Parish of Plaquemines, Louisiana as of December 31,2005, and the results of operations for the year then ended, in accordance with

the basis of accounting described within the accompanying component unit financial statements.

j ^_Sworn to and subscribed before me this ffilav of JdKjL. 2006.

District Attorney Dairyl W. Bubrig. Sr.P. O.Box73Belle Chasse, Louisiana 70037(504)394-0601

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Certified <Pu6ficAccountant ~ êrsonaCînanciaCSpedaCist

Robert]. Laporte, CPA - PFS www.laportecpa.comD i r- /- it- j ODA 1401 West Causeway ApproachRaelyn C. Galhand, CPA .. . ... . . / v,VîiT^ »/ u it i ™»A CA Mandeville, Louisiana 70471Donna M. Hoblack, CPA, EA (9g5) 67ô839 . FAX (985) 674-0826

Metairie, Louisiana(504) 455-2077 • FAX (504) 455-2079

INDEPENDENT ACCOUNTANTS REPORT

Honorable Darryl W. Bubrig, Sr.District Attorney of theTwenty-Fifth Judicial DistrictParish of Plaquemines, Louisiana

I have reviewed the accompanying annual financial statements of the District Attorney of the Twenty-Fifth Judicial District, Parish ofPlaquemines, Louisiana (a component unit of the Plaquemines Parish Government), as of and for the year ended Decembers*!, 2005, inaccordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified PublicAccountants.

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

Based on my review, I am not aware of any material modifications that should be made to the 2005 financial statements in orderfor them tobe in conformity with generally accepted accounting principles.

In accordance with the Louisiana Governmental Audit Guide and the provisions of State law, I have issued a report dated May 31,2006 onthe results of my agreed-upon procedures. I have included the Schedule of Prior Year Findings, Management's Corrective Action Plan forCurrent Year Findings, and Louisiana Attestation Questionnaire as prescribed by State law.

My review was made for the purpose of expressing limited assurance that there are no material modifications that should be made to thefinancial statements in order for them to be in conformity with generally accepted accounting principles. The Management's Discussionand Analysis, the Required Supplementary Information, and Supplementary Information is not a required part of the basic financialstatements, but is supplementary information required by the Governmental Accounting Standards Board. This Required SupplementaryInformation is the responsibility of management. This Required Supplementary Information and supplementary information has beensubjected to the inquiry and analytical procedures applied to the review of the basic financial statements, and I am not aware of anymaterial modifications that should be made thereto.

ROBERT LAPORTEgpA.pMandeviile, LouisianaMay 31,2006

MANAGEMENTS DISCUSSION AND ANALYSIS

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DISTRICT ATTORNEY OF THE TWENTY-FIFTH JUDICIAL DISTRICTPARISH OF PLAQUEMINES, LOUISIANA

MANAGEMENT'S DISCUSSION AND ANALYSISAS OF AND FOR THE YEAR ENDED DECEMBER 31,2005

As management of the District Attorney of the Twenty-Fifth Judicial District, Parish of Plaquemines, Louisiana(the "District Attorney"), we present this narrative overview and analysis of the financial activities of theDistrict Attorney for the fiscal year ended December 31,2005. This management and discussion and analysis("MD&A") is designed to provide an objective and easy comprehensive analysis of the District Attorney'sfinancial activities based on currently known facts, decision, or conditions. It is intended to provide a broadoverview of the District Attorney's finances. It is also intended to provide readers with an analysis of theDistrict Attorney's fiscal policies that have been adopted by the District Attorney. This section is specificallydesigned to focus on significant financial issues, provide a broad view of the District Attorney's financialactivity, identify changes in the District Attorney's financial position (its ability to address the next andsubsequent year challenges), identify any deviations from the financial plan (the approved budget), and identifyindividual fund issues or concerns.

As with other sections of this financial report, the information contained within this MD&A should beconsidered only a part of a greater whole. All sections of this report should be read and evaluated including thefootnotes and the other Required Supplemental Information ("RSI") that is provided in addition to this MD&A.

Overview of the Financial Statements

This discussion and analysis is intended to present an introduction to the District Attorney's financialstatements. The District Attorney's basic financial statements consist of the following:

1. Government-Wide Financial Statements2. Fund Financial Statements3. Notes to the Financial Statements4. Other Supplementary Information, which is in addition to the basic financial statements.

1. Government-Wide Financial Statements

Government-Wide financial statements are designed by GASB Statement No. 34 to change the way inwhich government financial statements are presented. For the first time, concise entity-wide Statementof Net Assets and Statement of Activities are provided to give the user of the financial statements abroad overview of the District Attorney's financial position and results of operations in a mannersimilar to a private-sector business.

A. The statement of net assets provides information on all of the District Attorney's assets andliabilities using the modified accrual basis of accounting, which is similar to accounting used by mostprivate-sector companies. The difference between the assets and liabilities is reported as net assets.Increases or decreases over time could become a useful indicator of whether the financial position ofthe District Attorney is improving or weakening.

The statement of activities depicts the District Attorney's net assets' changes during the most recentyear. Changes in net assets are reported as soon as the underlying event giving rise to the changeoccurs, regardless of the timing of related cash flows. Revenues and expenses are reported in thisstatement for some items that will only result in cash flows in future fiscal periods (e.g. uncollectedfees).

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Governmental Activities

The Governmental Activities of the District Attorney include the general government. Commissionson fines and forfeitures, court costs, and federal and state grants fund these governmental activities.

2. Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have beensegregated for specific activities or objectives. The District Attorney, like other state and localgovernments, uses fund accounting to ensure and demonstrate compliance with finance-related legalrequirements. All of the funds of the District Attorney are considered governmental funds.

Governmental funds are used to account for the District Attorney's based services as reported asgovernmental activities in the government-wide financial statements. However, unlike thegovernment-wide financial statements, governmental fund financial statements focus on how moneyflows into and out of those funds, and the balances left at year-end that are available for spending.These funds are reported using modified accrual accounting, which measures cash and all otherfinancial assets that can be converted to cash. The governmental fund statements provide a detailedshort-term view of the District Attorney's general government operations and the basis services itprovides. Governmental fund information assist in determining whether there are more or fewerfinancial resources that can be spent in the near future to finance the District Attorney's programs.

Since the focus of governmental funds is narrower than that of the government-wide financialstatements, it is useful to compare the information presented for governmental funds with similarinformation presented for governmental activities in the government-wide financial statements. Thismethod provides a better understanding of the long-term impact of the government's near-termfinancing decisions. The governmental fund balance sheet and the governmental fund statement ofrevenues, expenditures and changes in fund balances provide a reconciliation to facilitate thecomparison between governmental funds and governmental activities. These reconciliations arelocated on pages 10 and 11.

The District Attorney maintains five major funds, the General Fund, the $10 Court Cost 293, $10Court Cost 1443, IV-D Office, and Worthless Checks, which are listed separately in the statements.Four smaller funds are also maintained by the District Attorney, which are grouped together in thestatements.

3. Notes to the Financial Statements

The notes to the financial statements provide additional information that is necessary for a fullunderstanding of the data provided in the government-wide and fund financial statements. Thesenotes can be found on pages 12 through 19 of this report.

4. Other Supplementary Information

In addition to the basic financial statements and associated notes, this report also presents certainrequired supplementary information. This information can be found beginning on page 26 of thisreport

Budgetary Comparison Schedules - The District Attorney adopts budgets for all funds each fiscal year.A budgetary comparison statement has been provided for the major funds to demonstrate compliancewith this budget, beginning on page 21.

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Financial Highlights

Our financial statements provide these insights into the results of this year's operations:

• The District Attorney's expenses for the year were $ 3,673.31 less than the $ 220,111.07 generated incharges for services, and other revenue.

• The General Fund reported a fund balance of $ 231,830.48 at December 31,2005, which is an increase of$ 17,049.90 from the prior year.

• The Special Revenue Fund's combined reported a fund balance of $ 1,318,460.24 at December 31,2005,which is an increase of $ 11,923.34 from the prior year.

The Statement of Net Assets and the Statement of Activities reports only one type of activity - governmentalactivities. All of the basic governmental services are reported as this type. Fines and fees charged to the publicfinance most of these activities.

The beginning balances for capital assets were adjusted to remove the vehicles, and associated accumulateddepreciation related to the vehicles, from the books of the District Attorney this year. Vehicles are treated asintergovernmental transfers between the District Attorney1 s office and Plaquemines Parish Government per theintergovernmental agreement dated February 28,2005.

Our analysis below focuses on the net assets of the governmental-type activities.

Financial Analysis as a Whole (GWFS)

Condensed Statement of Net Assets

2004

$ 1,572,357

44.049

1,616,406

51.039

$ L565.367

2005

$ 1,633,894

33,253

1,667,147

83.604

SLrn^a

DollarChange

$ 61,537

(10.7961

50,741

32.565

S1&126

PercentChange

3.91%

(24.51%>

3.13%

63.80%

1.16%

Current and Other AssetsCapital Assets, net ofaccumulated depreciation

Total Assets

Current Liabilities

Total Net Assets

The District Attorney's net assets increased by $ 18,176 as a result of current year operations. The overallfinancial position improved during the year. The increase in current assets was mainly from a decrease inexpenses for the year, and an increase in certificates of deposit. The amount invested in capital assetsdecrease due to depreciation taken on those assets.

The District Attorney's investment in capital assets (e.g. equipment, furniture, etc.) is 2.09% of its netassets, less the related debt used to acquire those assets that are still outstanding. The District Attorney usesthe capital assets to provide services to citizens; therefore, these assets are not available for future spending.

The remaining balance of unrestricted net assets, after the investment in capital assets of $ 1,5 83,543 may beused to defray the District Attorney's ongoing obligations to citizens and creditors.

At the end of the 2005 fiscal year, the District Attorney reports positive balances in net assets. The same istrue for the prior fiscal year.

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The total revenues for the year in governmental activities were $229,661 ($220,111 in charges for servicesand $9,550 in operating and grant revenue contributions). Overall the revenues in 2005 decreased by$ 43,509 as compared to the revenue of $273,170 from 2004. This decrease is duepartiy from the decreasein population due to Hurricane Katrina, and the reduction in the related fines collected. The DistrictAttorney's expenditures for governmental functions were $216,438 for the year, which was an increase of$27,430 as compared to 2004. No new programs were added this year,

Financial Analysis of the Governmental Funds

As of the end of the 2005 fiscal year, the District Attorney's General Fund, the $10 Court Cost 293, $10Court Cost 1443, IV-D Office, and Worthless Checks funds reported ending fund balances of $231,830,$438,305, $116,011, $354,474, and $187,476, respectively. The smaller grouped funds reported acombined fund balance of $222,194. The overall governmental fund balance increased $28,973 over theprior year.

The District Attorney retains a reasonable surplus in the General Fund for unforeseen emergencies such asnatural disasters, decrease in economic conditions, emergency capital outlay requirements and other similarconditions.

Capital Asset and Debt Administration

Capital Assets - The District Attorney's investment in capital assets for its governmental activities as ofDecember 31,2005 amounts to $33,253 (net of accumulated depreciation). This includes equipment andfurniture. Capital asset additions during the current fiscal year totaled $1,384. Depreciation expense of$ 12,181 was recorded for the year. More detailed information about the capital assets is presented in thenotes to the financial statements.

Debt - At the end of the fiscal year, the District Attorney had no debt outstanding.

Economic Factors and Next Year's Budget and Rates

The following factors were considered in preparing the District Attorney's budget for the 2006 fiscal year:

Fines, forfeitures, court costs fees and check fees have decreased over the past year due in part to the reducedpopulation from Hurricane Katrina. In an effort to adopt a conservative budget, the effect from the hurricanewas taken in to account in estimating revenues for 2006.

Due to increase availability of federal grants due to Hurricane Katrina, Federal grants were budgeted at anincreased amount for the current year.

There are no significant budget changes reflected in expenditures for the fiscal year ending December 31,2006.

There is no surplus or deficit budget for the fiscal year ending December 31,2006.

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BASIC FINANCIAL STATEMENTS

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District Attorney of the Twenty-Fifth Judicial DistrictParish of Haquemtnes, Louisiana

NOTES TO FINANCIAL STATEMENTSDecember 31,2005

INTRODUCTION

As provided by Louisiana Revised Statutes 16:1, the District Attorney has charge of every criminal prosecution by the State in his Districtand is the representative of the State before the grand jury. He performs other duties as provided by law. The qualified electors of thejudicial district elect the District Attorney for a term of six years. The Twenty-Fifth Judicial District encompasses the Parish of Plaquemines,Louisiana.

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. BASIS OF PRESENTATION

The accompanying basic financial statements of the Twenty-Fifth Judicial District Attorney have been prepared inconformity with governmental accounting principles generally accepted in the United States of America. TheGovernmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishinggovernmental accounting and financial reporting standards. The accompanying basic financial statements have beenprepared in conformity with GASB Statement 34, Basic Financial Statement • and Management's Discussion andAnalysis - for State and Local Governments, issued in June 1999.

B. REPORTING ENTITY

The District Attorney of the Twenty-Fifth Judicial District is part of the District Court System of the Stale of Louisiana.However, the state statutes that create the District Attorneys also give the District Attorneys control over all theiroperations. This includes the hiring and retention of employees, authority overbudgeting, responsfoiStyfor deficits, andthe receipt and disbursements of funds. The District Attorney is independent from the district court system and theparish government. Therefore, the District Attorney reports as an independent financial reporting entity.

For years beginning after December 15,1992, Governmental Accounting Standards Board Statement No. 14. "TheFinancial Reporting Entity" (GASB 14), is effective and requires the presentation of financial statements forthe primarygovernment and its component units. A primary government is defined as an entity that has a separately electedgoverning body, is legally separate (i.e., created as a body corporate) and is fiscally independent of other state or localgovernments. Any organization that is not legally separate is part of the primary government for financial reportingpurposes. Component units are legally separate organizations for which the elected officials of the primary governmentare financially accountable. In addition, a component unit may also be an organization whose relationship with theprimary government is such that exclusion would cause the reporting entity's financial statements to be misleading.

Since the District Attorney is fiscally dependent on the Plaquemines Parish Council, the District Attorney wasdetermined to be a component unit of the Plaquemines Parish Council, the financial reporting entity. The accompanyingfinancial statements present only information on the funds maintained by the District Attorney and do not presentformation on the Plaquemines Parish Council, the general government services provided by that governmental unit, or

the other governmental units that comprise the financial reporting entity,

C. FUND ACCOUNTING

The District Attorney uses funds to maintain its financial records during the year. Fund accounting is designed todemonstrate legal compliance and to aid management by segregating transactions relating to certain District Attorneyfunctions or activities. A fund is defined as a separate fiscal and accounting entity with a selt-balancing set of accounts.

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Governmental Funds

GovemmentaifundsaccountforalloftheDistrictAttomey'sgeneralactivities. These funds focus on the sources, uses,and balances of current financial resources. Expendable assets are assigned to the various governmental fundsaccording to the purposes for which they may be used. Current liabilities are assigned to the fund from which they willbe paid. The difference between a governmental fund's assets and liabilities is reported as fund balance. In general,fund balance represents the accumulated expendable resources which may be used to finance future period programsor operations of the District Attorney. The following are the District Attorney's governmental funds.

General Funds-

General Fund (District Attorney's Expense) - The General Fund was established in compliance with Louisiana RevisedStatute 15:571.11, which provides that twelve percent of the fines collected and bonds forfeited be transmitted to theDistrict Attorney to defray the necessary expenditures of his office,

Special Revenue Funds - are used to account for fees, fines, and costs collected for a specified purpose or grantamounts received to be used for specific purposes that deal with the prosecution.

Title IV-D Fund - The Title IV-D Fund consists of incentive payments and reimbursement grants from the LouisianaDepartment of Social Services, authorized by Act 117 of 1975, to establish family and child support programscompatible with Title IV-D of the Social Security Act. The purpose of the fund is to enforce the support obligations owedby absent parents to their families and children, to locate absent parents, to establish paternity, and to obtain family andchild support. The Title IV-D income is captioned Incentives for child support collections" in the accompanying financialstatements.

Worthless Checks Collection Fee Fund - The Worthless Checks CoBection Fee Fund was established in compliancewith Louisiana Revised Statute 16:15, which provides for a specific fee whenever the District Attorney's office collectsrestitution of issuance of worthless checks. Expenditures from this fund shall be at the sole discretion of the DistrictAttorney, and may be used to defray the salaries and the expenses of the Office of the District Attorney, but may not beused to supplement the salary of the District Attorney.

$ 10.00 Court Cost Fund Act 293 - This fund was established in compliance with Louisiana Revised Statute 16:16. In allcriminal cases over which the District Attorney has jurisdiction, a nonrefundable sum of ten dollars is taxed as costsagainst every defendant who is convicted after trial, pleads guilty, or who forfeits a bond. This fee is in addition to allother fines, costs, or forfeitures lawfully imposed. The sums collected are to be used at the discretion of the DistrictAttorney in defraying the expenditures of his office.

S 10.00 Court Cost Fund Act 1443 • This fund was established in compliance with Louisiana Revised Statute 16:16.1.In all criminal cases over which the District Attorney has jurisdiction, a nonrefundable sum of ten dollars is taxed ascostsagainstewrydefendantwhoisconvictedaftertria^pleadsguilty.orwhoforfeitsabond. This fee is in addition toall other fines, costs, or forfeitures lawfully imposed. The sums collected are to be used at the discretion of the DistrictAttorney in defraying the expenditures of his office.

Special Asset Forfeiture Fund - This fund was established in compliance with Louisiana Revised Statute 40:2616{B),which provides that all monies obtained in relation to the seizure and forfeiture from (legal drugs shad be deposited inthis fund. Of these monies, the District Attorney's office shall receive twenty percent, after the payments made forsatisfaction of any bona fide security interest or lien, and after the payment of all proper expenses of the proceedhgs forforfeiture and sale. This twenty percent shall be paid into the Dte^purposes, including, but not limited to use lor prosecution, rewards, support and continuing legal education.

Criminal Bail Bond Fees - This fund was established in compliance with Louisiana Revised Statute 22:1065.1, whichprovides that there shall be a fee on premiums for all commercial surety underwriters who write criminal bail bonds in

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the State of Louisiana. That fee shall be equal to two hundred dollars for each ten thousand dollars worth of liabilityunderwritten by the commercial surety. Of these fees, the District Attorney's office shall receive twenty-five percentwhich is to be used for operating expenses.

Commercial Bond Forfeitures - This fund was established in compliance with Louisiana Revised Statute 15:571, whichprovides that all fines and forfeitures impostcourt for violations of municipal ordinances be disbursed. Of the totaldisbi ement, twelve percent shal be remittedtothe Office of the District Attorney, which may be used at the discretion of the District Attorney in defraying theexpenditures of his office.

$ 7 Criminal Bond Fee - This fund was established in compliance with Louisiana Revised Statute 15:851, whichprovides thatafee of fifteen dollars shall be collected by the sheriffs office from every person seeking release by meansof a criminal bond, or their designated representative. Of the total fee, seven dollars shall be remitted to the Office ofthe District Attorney, which may be used at the discretion of the District Attorney in defraying the expenditures of hisoffice.

D. MEASUREMENT FQCU&BASIS OF ACCOUNTING

Fund Financial Statements (FFS)

The amounts reflected in the General Fund and Other Funds, of the Statement of Net Assets and Statement ofActivities, are accounted for using a current financial resources measurement focus. With this measurement focus, onlycurrent assets and current liabilities are generally included on the balance sheet. The statement of revenues,expenditures, and changes in fund balances reports on the sources (i.e. revenues and otherfinancing sources) anduses (i.e. expenditures and other financing uses) of current financial resources. This approach is then reconciled,through adjustment, to a government-wide view of District Attorney operations.

The amounts reflected in the General Fund and Other Funds, of Statement of Net Assets and Statement of Activities,used the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues arerecognized when susceptible to accrual (i.e. when they become both measurable and available). Measurable meansthe amount of the transaction can be determined and available means collectible within the current period or soonenough thereafterto pay liabilities of the current period. Basis of accounting refers to when revenues and expendituresare recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of themeasurements made, regardless of the measurement focus applied.

The District Attorney's records are maintained on the cash basis of accounting. The funds reported in theaccompanying financial statements have been converted to the modified accrual basis of accounting using the followingpractices:

Revenues - Commissions on fines and bond forfeitures, fees for worthless check collections, incentives for Title IV-Dcases, and fees for additional court costs are recorded in the year they are earned. Interest income on the certificatesof deposit is reported in the period the income is earned. Substantially all other revenues are recorded when received.

Expenditures - Expenditures are generally recognized under the modified accrual basis of accounting when the relatedfund liability is incurred.

Other Financing Sources (Uses) - Transfers between funds and other governmental units that are not expected to berepaid (and any other financing source/use) are accounted for as other financing sources (uses).

Deferred Revenues - Deferred revenues arise when resources are received by the District Attorney before it has a legaldaim to them, as when grant monies are received before the incurrence of qualifying expenditures. In subsequentperiods, when the District Attorney has a legal claim to the resources, the liability for deferred revenue is removed fromthe combined balance sheet and the revenue is recognized.

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Government-wide Financial Statements (GWFS)

The column labeled Statement of Net Assets and the column labeled Statement of Activities display information aboutthe District Attorney as a whole. ThesestatementsincludeallthefinancialactivitiesoftheDistrictAttomey. Informationcontained in these columns reflects the economic resources measurement focus and the accrual basis of accounting.

E. BUDGETS

The DistrictAttomey follows these procedures in establishing the budgetary data reflected inthese financial statements.

1. An Administrative Assistant prepares a proposed budget and submits the budget to the District Attorney nolater than forty-five days within the new fiscal year.

2. The District Attorney approves the budget

3. Budgetary amendments, involving the increase in expenditures resulting from revenues exceeding amountsestimated, require the approval of the District Attorney.

4. AH budgetary appropriations lapse at the end of each fiscal year.

5. The budgets were prepared on the modified accrual basis of accounting. Budgetafyamountsareasoriginallyadopted, or as amended from time to time by the District Attorney.

F. CASH AND CASH EQUIVALENTS

Cash and cash equivalents are comprised of daily cash amounts in demand depositor interest-tearing demand depositaccounts. Under state law, the District Attorney may deposit funds in demand deposits, interest-bearing demanddeposits, or time deposits with state banks organized under Louisiana law or any other state of the United States, orunder the laws of the United States.

G. INVESTMENTS

Investments are limited by Louisiana Revised Statute 33:2955 and the District Attorney's investment policy. All timedeposits are considered investments regardless of maturity date. The book balances are stated at cost, whichapproximates the fair market value of the investments.

H. ENCUMBRANCES

Encumbrance accounting, under which purchase orders are recorded in order to reserve that portion of the applicableappropriation, is not employed in the District Attorney's accounting system.

I. CAPITAL ASSETS

Capital assets are capitalized at historical cost or estimated cost if historical cost is not available. Donated assets arerecorded as capital assets at their estimated fair market value at the date of donation. The District Attorney maintains athreshold level of $ 1,000.00 or more for capitalizing capital assets.

Capital assets are recorded in the Statement of Net Assets and Statement of Activities. Since surplus assets are soldfor an immaterial amount when declared as no longer needed for public purposes, no salvage value is token intoconsideration for depreciation purposes. All capital assets, other than land, are depreciated using the straight-linemethod over the following useful lives:

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- Furniture and equipment 5 years- Kitchen equipment 12 years- Computer equipment 5 years- Radio, communication equipment 10 years- Special equipment (e.g. radar) 10 years- Software 5 years

J. COMPENSATED ABSENCES

Annual and sick leave for professional staff members is granted at the discretion of the District Attorney.

At December 31,2005, the District Attorney had no accumulated and vested employee leave benefits required to bereported in accordance with the Governmental Accounting Standards Board Statement No. 16 (GASB16).

K. ESTIMATES

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

2. CASH AND CASH EQUIVALENTS

At December 31,2005, the District Attorney has cash and cash equivalents (book balances) totaling $ 552,377.62, which are indemand deposit or interest-bearing demand deposit accounts.

These deposits are stated at cost which approximates market. Under State law, these deposits (or the resulting bankbalances) must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. Themarket value of the pledged securities plus the federal deposit insurance must at all times equal the amount on deposit withthe fiscal agent At December 31,2005, the District Attorney has $ 565,698.17 in demand deposits or interest-bearingdemand deposit accounts and $940,435.88 in time deposits. These deposits are securedfrom risk by $ 100,000.00offederaldeposit insurance and $ 1,404,140.96 of pledged securities held by the custodial bank in the name of the fiscal agent.

Even though the pledged securities are considered uncoHateralized under provisions of GASB Statement No. 3, LouisianaRevised Statute 39:1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within10 days of being notified by the District Attorney that the fiscal agent has failed to pay deposited funds on demand.

3. INVESTMENTS

Investments are categorized into these three categories of credit risk:

1. Insured or registered, or securities held by the District Attorney or its agent in the District Attorney's name.

2. Uninsured and unregistered, with securities held by the counterparty's trust department or agent in the DistrictAttorney's name.

3. Uninsured and unregistered, with securities held by the counterparty, or by its trust department or agent but not inthe District Attorney's name.

At fiscal year-end, the District Attorney's investment balances were all in insured or registered securities held by the DistrictAttorney or its agent in the District Attorney's name. These securities are stated at cost, which approximates market.

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4. CAPITAL ASSETS

Capital assets and depreciation activity as of and for the year ended December 31,2005, is as follows:

Balance, Balance,Governmental Activities Jan. 1.2005 Additions Deletions Dec. 31.2005

Furniture and equipment $ 97,190.38 $1,384.21 $0.00 $ 98,574.59Less: Accumulated Depreciation 53.141.39 12.180.67 0.00 65.322.06

Capital Assets, Net $ 44.048.99 $ nO.7S6.46> $0.00 S 33.252.53

Beginning balances for capital assets were adjusted to remove the vehicles, and associated accumulated depreciation, from thebooks of the District Attorney, and treat them as an intergovernmental transfer per the intergovernmental agreement between theDistrict Attorney's office and the Plaquemines Parish Government (see Note 5).

5. INTERGOVERNMENTAL AGREEMENT

The Plaquemines Parish Government and the District Attorney's office have an intergovernmental agreement to which aB vehiclespurchased by the District Attomey'soffice are to be treated as a donation orintergovemmentaltransfertothe Plaquemines ParishGovernment.

The Plaquemines Parish Government has provided vehicles to the Plaquemines Parish District Attorney's Office forthe past thirtyyears in recognition of its obligation to provide reasonable expenses of the District Attorney's Office.

Due to increasing demands on local government for services, the District Attorney's office over past several years, useddiscretionary funding forthe purchase of vehicles for use by the District Attorney's Office. These purchases were made by thePlaquemines Parish Government on behalf of the District Attorney's Office, and were made with the express understanding thatthe Plaquemines Parish Government would take title in their name, insure, and maintain said vehicles, and assign the vehicles tothe District Attorney's Office fortherexclusive use. Upon nomral rotation out of the District Attome/sOffit», due to condition andmileage, the vehicle is delivered back to the Plaquemines Parish Government to use or dispose of as they see fit.

For inventory purposes, the vehicles are carried as Plaquemines Parish Government vehicles, and depreciation, if any, can beclamed for said vehicles by the Plaquemines Parish Government for accounting purposes and, if the purchase with DistrictAttorney Office funds needs to be considered a donation or intergovernmental transfer to the Plaquemines Parish Government

6. PENSION PLANS

The District Attorney and Assistant District Attorneys are members of the Louisiana District Attorneys Retirement System(System), a cost sharing, multiple-employer defined benefit pension plan administered by a separate board of trustees.

Assistant District Attorneys who earn, as a minimum, the amount paid by the State for assistant District Attorneys and are underthe age of 60 at the time of original employment and all District Attorneys are required to participate in the System. For memberswho joined the System before July 1,1990, and who elected not to be covered by the new provisions, the following applies: Anymember with 23 or more years of creditable service regardless of age, may retire with a 3% benefit reduction for each year belowage 55, provided that no reduction is applied if the member has 30 or more years of service. Any member with at least 18 yearsof service may retire at age 55 with a 3% benefit reduction for each year below age 60. In addition, any member with at least 10years of service may retire at age 60 with a 3% benefit reduction for each year retiring below the age of 62. The retirementbenefit is equal to 3% of the member's average final compensation multiplied by the numberof years of his membership service,not to exceed 100% of his average final compensation.

For members who joined the System after July 1,1990, or who elected to be covered by the new piwisions. the following applies:Members are eligible to receive normal retirement benefits if they are age 60 and have 10 years of service credit, are age 55 andhave 24 years of service credit, or have 30 years of service credit regardless of age. The normal retirement benefit is equal to

(17)

3.5% of the member's final-average compensation multiplied by years of membership service. The calculation of averagesalaryrestricts increases in non-state compensation to 110% for each of the final two years utilized. Fees earned in connection withofficial duties are not included in average final compensation. A member is eligible for early retirement if he is age 55 and has 18years of service credit The early retirement benefit is equal to the normal retirement benefit reduced 3% for each year themember retires in advance of normal retirement age. Benefits may not exceed 100% of average final compensation.

The System also provides death and disability benefits. Benefits are established or amended by state statute. Optional benefitsare available at the time of retirement. These benefits have to be computed on an actuarial basis at that time based on theirattained age and that of their beneficiary.

Should a member become disabled and not able to work after having acquired ten years of service in the System, the membermay be eligible fordisability retirement benefits of 3.-5% times the years of actual service times the best three yearaverage salarywith a minimum of 15 years, or actual service plus number of years to age 60, whichever is less.

Any member who has at least ten years of creditable service may be retired by the Board of Trustees providing the MedicalDisability Board, after a medical examination, shall certify that the member is mentally or physically incapacitated for the furtherperformance of duty; that such incapacity is likely to be permanent; and that the member should be retired. Upon application fordisability retirement, the retirement office must be provided with a complete medical statement from the attending physicianconcerning the nature and seriousness of the disability.

Upon the death of any active contributing member with less than five years of creditable service, his accumulated contributionsand interest thereon shall be paid to his surviving spouse if he is married, otherwise to his designated beneficiary if any, or to themember's estate.

Upon the death of any active contributing member with 5 or more years of creditable service, or any member with 23 years ofservice who has not retired, the plan provides benefits for surviving spouses and minor chidren. Under certain conditionsoutlined in the statutes, the benefit varies according to each member's family situation.

This retirement system is funded by empbyee contributions and percentage of taxes and revenue sharing funds, and if required,employer contributions.

Members contribute to the retirement systems on their total salary from all sources; salary paid by the State of Louisiana; thatpaid by the Parish; or any other governing body of a parish or political subdivision of the State of Louisiana, etc. At the presenttime, this percentage is 7%, As of July 1,1998, the Public Retirement Systems Actuarial Committee has stated there will be noemployer contribution for all active members of the District Attorneys' Retirement System.

The "pension benefit obligation" is a standardized disclosure measure of the present value of pension benefits, adjusted for theeffects of projected salary increases and step-rate benefits, estimated to be payable in the future as a result of employee serviceto date. The measure, which is the actuarial present value of credited projected benefits, is intended to help users assess theSystem's funding status on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits whendue, and make comparisons among PERS and employers. The Systems do not make separate measurements of assets andpension benefit obligation for individual employers.

The pension benefit obligation at December 31,2005, for the System as a whole, cannot be determined because the DistrictAttorney Pension Fund is maintained on a fiscal year ending June 30,2006.

Contribution requirements for the year are as follows:

2005MEMBER EMPLOYER TOTAL

Contribution Rate:January 1 - June 30 7% 3.75%July 1 - December 31 7% 6.00%Contribution Requirement $ 4,690.56 $ 3,266.64 $ 7,957.20

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7. COOPERATIVE ENDEAVOR AGREEMENT

The District Attorney of the Twenty-Fifth Judicial District loaned the Plaquemines Parish Courthouse District $ 95,000.00 onApril 12,2000. These funds are to be used as local matching funds for the Plaquemines Parish Courthouse Project. ThePlaquemines Parish Courthouse District understands and agrees that if the funds are not totally expended within two yearsfrom the date of this agreement, the District will close the Project and recommend that the Board of Commissioners return theunspent funds to the District Attorney's Office. It is further acknowledged and agreed that upon receipt of permanentfinancing of the building project, all funds advanced underthis Agreement should be returned to the District Attorney's Office.As of April 12,2002, the cooperative endeavor agreement with the Plaquemines Parish Courthouse District was extended foran additional two years. During 2004, the cooperative endeavor agreement expired, but was renewed on a month-to-monthbasis. The proposition forthe Plaquemines Parish Courthouse District did not pass during the election, and as of December31,2005, the Plaquemines Parish Courthouse District was in the process of reimbursing the remaining monies back to the DistrictAttorney of the Twenty-Fifth Judicial District

8. EXPENDITURES OF THE DISTRICT ATTORNEY NOT INCLUDED IN THE FINANCIAL STATEMENTS

The accompanying financial statements do not include certain expenditures of the District Attorney paid out of the funds ofcriminal court, the parish governing authority, or paid directly by the State.

9. FEDERAL GRANT INCOME AND EXPENDITURES OF THE DISTRICT ATTORNEY NOT INCLUDED IN THE FINANCIALSTATEMENTS

Certain federal grants under the oversight of the District Attorney of the Twenty-Fifth Judicial are accounted for on the financialstatements of the Plaquemines Parish Government. These funds are as follows:

Project ID: M04-7-004 Start Date: 09/01/04 -12/31/05 $ 20,202.00A03-8-010 10/01/04 - 09/30/05 13,575.00C03-8-016 01/01/05 - 09/30/06 41,000.00

10. PER DIEM PAYMENTS TO BOARD MEMBER

There were no per diem payments to the board member for the year ended December 31,2005.

11. RECLASSiFICATIONS

Certain accounts in the financial statements have been reclassified for comparative purposes to conform to the presentationin the current-year financial statements.

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REQUIRED SUPPLEMENTARY INFORMATION

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District Attorney of the Twenty-Fifth Judicial District

Parish of Plaquemines, Louisiana

STATEMENT OF REVENUES. EXPENDITURES. AND CHANGES I

FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND

For the Year Ended December 31, 2005

BUDGETED AMOUNTS

REVENUES

Fees on fines and forfeitures

Diversionary program revenues

Federal grantsInterest income

Total Revenues

EXPENDITURES

Salaries

Grants' expense

Office supplies and expenses

Professional fees

Seminars, meetings and travel

Payroll taxes

Public relations awareness

Repairs and maintenance

Capital outlayCounciling expense

Retirement contributionDues

Total Expenditures

(Deficiency) Excess of Revenuesover Expenditures

OTHER RNANCING SOURCES (USES)

Operating transfers

Total Other Financing Sources (Uses)

t-UNL> BALANCfcS - Beginning ot Year

l-UND BALANChS - bnd ot Year

ORIGINAL

$ 27,000.00

20,000.00

6.400.00

1,900.00

55,300.00

120,000.00

15,000.00

9,000.00

6,800.00

6,200.00

2,800.00

2,500.00

2,500.00

2,000.00

1,500.00

1.300.00

300.00

169,900.00

(114,600.00)

95,000.00

95,000.00

134,066.03

$114,466.03

FINAL

$ 43,000.00

24,000.00

9,700.00

6,000.00

82,700.00

145,000.00

15,000.00

11,500.00

6.800.00

17.000.00

2,800.00

2,500.00

2,500.00

2,000.00

2,500.00

3,150.00300.00

211,050.00

(128.350.00)

115,000.00

115,000.00

214,780.58

$201,430.58

ACTUAL

AMOUNTS

$ 41,581.47

24,499.42

9,550,027,447.71

83,078.62

138,563.04

9,550.31

10,845.11

-

16,298.36

1,041.02

-

-

•

2,464.24

3.266.64

182,028.72

(98,950.10)

116,000.00

116,000.00

214,780.58

$ 231,830.48

VARIANCE WITH

FINAL BUDGET

FAVORABLE

(UNFAVORABLE)

$ (1,418.53)

499.42

(149.98)

1.447.71

378.62

6,436.96

5.449.69

654.89

6,800.00

701.64

1,758.98

2,500.00

2,500.00

2,000.00

35.76

(116.64)300.00

(29.02128)

29,399.90

1.000.00

1,000.00

$ 30,399.90

See Accountant's Report

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Parish of Plaquemines, LouisianaSTATEMENT OF REVENUES. EXPENDITURES. AND CHANGES IN

FUND BALANCES - BUDGEt AND ACTUAL - $ 10 Act 293

For the Year Ended December 31.2005

REVENUESFees from court costsInterest income

Total Revenues

EXPENDITURESProfessional feesDuesOffice expense

Total Expenditures

Excess of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)

Intergovernmental transfers out


FUND BALANCES - Beginning of Year

FUND BALANCES - End of Year

BUDGETED AMOUNTS

VARIANCE WITH

FINAL BUDGET

ACTUAL FAVORABLE

ORIGINAL$ 39,000.00

2,000.00

41,000.00

9,300.004,820.00

14,120.00

26,880.00

(33,500.00)

(33,500.00)

439,987.97

FINAL

$ 35,000.002,000.00

37,000.00

9,300.00

4,820.002,000.00

16,120.00

20,880.00

(33.502.00)

(33.502.00)

442,785.80

AMOUNTS

$ 36,450.008,593.34

45,043.34

9,300.00

4,816.321,905.68

16,022.00

29,021.34

(33,502.00)

(33,502.00)

442,785.80

(UNFAVORABLE^$ 1,450.00

6,593.34

8,043.34

3.6894.32

98.00

8,141.34

_

$ 433,367.97 $ 430,163.80 $ 438.305.14 $ 8.141.34


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FUND BALANCES - BUDGET AND ACTUAL - $ 10 Act 1443For the Year Ended December 31,2005

BUDGETED AMOUNTS

VARIANCE WITHFINAL BUDGET

ACTUAL FAVORABLEREVENUESFees from court costsInterest income

Total Revenues

EXPENDITURESOffice expense & suppliesCapital outlaySeminars, meetings and travel

Total Expenditures

Excess (Deficiency) of Revenuesover Expenditures

OTHER FINANCING SOURCES (USES1Operating transfers




ORIGINAL$ 39,000.00

150.00

39,150.00

_

39,150.00

76,442.90

$ 115,592.90

FINAL$ 37,000.00

2,800.00

39,800.00

5,800.001,500.00

300.00

7,600.00

32,200.00

(9,000.00)

(9,000.00)

92,266.14

$ 115,466.14

AMOUNTS$ 36,370.00

2,965.53

39,335.53

6,084.861,384.21

121.51

7,590.58

31,744.95

(8,000.00)

(8,000.00)

92,266.14

$ 116,011.09

(UNFAVORABLE^$ (630.00)

165.53

(464.47)

(284.86)115.79178.49

9.42

(455.05)

1,000.00

1.000.00

$ 544.95

See Accountants Report

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FUND BALANCES - BUDGET AND ACTUAL - IV-D OFFICEFor the Year Ended December 31, 2005

REVENUESIncentives for child support collectionsInterest income

Total Revenues

OTHER FINANCING SOURCES (USES)

Operating transfers




BUDGETED AMOUNTSORIGINAL FINAL


ACTUAL FAVORABLEAMOUNTS (UNFAVORABLE)

$ 36,069.92 $ 36,069.92 $ 38,927.34 $ 2,857.427.500.00 7.500.00 9.411.45 1,911.45

43.569.92 43.569.92 48.338.79

(90,000.00) (100.000.00) (100,000.00)

(90,000.00) (100.000.00) (100.000.00)

405,634.55 406.135.39 406.135.39

$ 359,204.47 $ 349,705,31 $ 354,474.18 $

4,768.87

4,768.87


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District Attorney of the Twenty-Firth Judicial District


FUND BALANCES - BUDGET AND ACTUAL - WORTHLESS CHECKSFor the Year Ended December 31, 2005

REVENUESFees for worthless check collectionsInterest income

Total Revenues

OTHER FINANCING SOURCES (USES1Operating transfers



FUND BALANCES-End of Year

BUDGETED AMOUNTSORIGINAL FINAL

ACTUALAMOUNTS


FAVORABLE(UNFAVORABLE)

$ 12,500.00 $ 12,500.00 $ 12,349.211.100.00 1,100.00 5.115.38

13,600.00 13,600.00 17,464.59

$ (150.79)4.015.38

3,864.59

(8.000.00) (8,000.00)

(8.000.00) (8.000.00)

176.290.91 178.011.71 178,011.71

$ 189,890.91 $ 183,611.71 $ 187,476.30 $ 3,864.59


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SUPPLEMENTARY INFORMATION

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District Attorney of the Twenty-Fifth Judicial DistrictParish of Plaquemlnes, Louisiana

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

For the Year Ended December 31,2005

FEDERAL GRANTOR/

PASS-THROUGH GRANTOR/

PROGRAM TITLE

Passed through Louisiana Department of Criminal Justice;Louisiana Commission on Law Enforcement - 7/1/04 - 6/30/05

Louisiana Commission on Law Enforcement - 8/27/05 - 8/26/06

Louisiana Commission on Law Enforcement - 7/1/05 - 6/30/06

Total United States Department of Justice/ Expendituresof Federal Awards

Notes to the Schedule of Expenditures of Federal Awards

PASS-

FEDERAL THROUGH

CFDA GRANTOR'S

NUMBER* NUMBER

FEDERAL

EXPENDITURES

16.540 J04-7-003 $ 5,723.52

16.738 B05-8-030 2,072.00

16.579 J05-7-002 1.754.50

$ 9,550.02

Note 1. Basis of PresentationThis schedule of expenditures of federal awards includes the federal grant activity of the District Attorney and is presented on themodified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMBCircular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the general purpose statements.1

* If CFDA number Is not available, include other identifying number.

1 This note is included to meet the Circular A-133 requirement that the schedule include notes that describethe significant accounting policies used in preparing the schedule.

See Accountants Report

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Certified (Public Accountant - Personal* (Financial'Specialist

Robert]. Laporte, CPA - PFS

RaclynC.Galliand.CPADonna M. Hoblack, CPA, EA

Independent Accountant's Report onApplying Agreed-Upon Procedures

www.laportecpa.com1401 West Causeway ApproachMandeville, Louisiana 70471

(985) 674-0839. FAX (985) 674-0826

Metairie, Louisiana(504) 455-2077 • FAX (504) 455-2079

To the Honorable Darryl W. Bubrig, Sr.District Attorney of theTwenty-Fifth Judicial DistrictParish of Plaquemines, Louisiana

I have performed the procedures included in the Louisiana Governmental Audit Guide and enumerated below,which were agreed to by the management of the District Attorney of the Twenty-Fifth Judicial District, Parish ofPlaquemines, Louisiana, and the Legislative Auditor, State of Louisiana, solely to assist the users In evaluatingmanagement's assertions about the District Attorney of the Twenty-Fifth Judicial District, Parish of Plaquemines,Louisiana compliance with certain laws and regulations during the year ended December 31,2005 included in theaccompanying Louisiana Attestation Questionnaire. This agreed-upon procedures engagement was performed inaccordance with standards established by the American I nstitute of Certified Public Accountants. The sufficiencyof these procedures is solely the responsibility of the specified users of the report. Consequently, I make norepresentation regarding the sufficiency of the procedures described below either for the purpose for which thisreport has been requested or for any other purpose.

PUBLIC BID LAW

1. Select all expenditures made during the year for material and supplies exceeding $ 15,000, or publicworks exceeding $ 100,000, and determine whether such purchases were made in accordance with LSA-RS 38:2211-2251 (the public bid law).

There were no expenditures made during the year for material and supplies exceeding $ 15,000 or public worksexceeding $ 100,000.

CODE OF ETHICS FOR PUBLIC OFFICIALS AND PUBLIC EMPLOYEES

2. Obtain from management a list of the immediate family members of each board member as defined byLSA-RS 42:1101 -1124 (The Code of Ethics), and a list of outside business interests of all board membersand employees, as well as their immediate families.

Management provided me with the required list including the noted information.

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

Management provided me with a listing of alt employees paid during the year ended December 31,2005.

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

See Accountanf s Report

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

BUDGETING

5. Obtain a copy of the legally adopted budget and all amendments.

Management provided me with a copy of the original budget. There was one amendment to the budget during theyear.

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

I traced the adoption of the original budget to the copy approved by the District Attorney of the Twenty-Fifth JudicialDistrict, Parish of Plaquemines, Louisiana.

7. Compare the revenues and expenditures of the final budget to actual revenues and expenditures todetermine if actual revenues failed to meet budgeted revenues by 5% or more or if actual expendituresexceeded budgeted amounts by 5% or more.

I compared the revenues and expenditures of the final budget to actual revenues and expenditures. Actual revenuesdid not fail to meet budgeted revenues by more than 5% and actual expenditures for the year did not exceedbudgeted amounts by more than 5%.

8. Randomly select 6 disbursements made during the period under examination and:

(a) Trace payments to supporting documentation as to proper amount and payee;

I examined supporting documentation for each of the 6 selected disbursements and found that payment wasfor the proper amount and made to the correct payee.

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

All payments were properly coded to the correct fund and general ledger account.

(c) Determine whether payments received approval from proper authorities.

Inspection of documentation supporting each of the 6 selected disbursements indicated approvals from theDistrict Attorney of the Twenty-Rflh Judicial District, Parish of Plaquemines, Louisiana.

MEETINGS

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

The office of the District Attorney of the Twenty-Fifth Judicial District, Parish of Plaquemines, Louisiana is open to thepublic daily with the exception of holidays. The District Attorney of the Twenty-Fifth Judicial District is only required topost a notice of each meeting and the accompanying agenda on the door of the District Attorney's office building.Although management has asserted that such documents were properly posted, I could not find any evidencesupporting such assertion other that an unmarked copy of the notices and agendas.


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DEBT

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

I inspected copies of all bank deposit slips for the period under examination and noted no deposits which appeared tobe proceeds of bank loans, bonds, or like Indebtedness.

ADVANCES AND BONUSES

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

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

I was not engaged to, and did not, perform an examination, the objective of which would be the expression of anopinion on management's assertions. Accordingly, I do not express such an opinion. Had I performed additionalprocedures, other matters might have come to my attention that would have been reported to you.

This report is intended solely for the use of management of the District Attorney of the Twenty-Fifth JudicialDistrict, Parish of Plaquemines, Louisiana, and the Legislative Auditor, State of Louisiana, and should not be usedby those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures fortheir purposes. However, this report is a matter of public record and its distribution is not limited.

ROBERT J. LAPOQ-E,Mandeville, LouisianaMay 31, 2006


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SUMMARY SCHEDULE OF PRIOR YEAR FINDINGSFor the Year Ended December 31,2005

I did not find any suggestions for improvement in the accounting system or any deviations of compliance during my review of theaccounting system for the year ended December 31,2004.


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MANAGEMENT'S CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGSFor the Year Ended December 31,2005

I did not find any suggestions for improvement in the accounting system or any deviations of compliance during my review of theaccounting system for the year ended December 31,2005.


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LOUISIANA ATTESTATION QUESTIONNAIRE(For Attestation Engagements of Government)

May 31,2006

Robert J. Laporte, CPA1401 West Causeway ApproachMandeville, Louisiana 70471

In connection with your review of our financial statements as of December 31,2005 and for the yearthen ended, and as required by Louisiana Revised Statute 24:513 and the Louisiana GovernmentalAuditGuide, \ make the following representations to you. I accept full responsibility for my compliancewith the following laws and regulations and the internal controls over compliance with such laws andregulations. I have evaluated my compliance with the following laws and regulations prior to makingthese representations.

These representations are based on the information available to me as of May 31,2006:

Public Bid LawIt is true that I have complied with the public bid law, LSA-RS Title 38:2212, and, where applicable,the regulations of the Division of Administration, State Purchasing Office.

Yes[x] No[ ]

Code of Ethics for Public Officials and Public EmployeesIt is true that no employees or officials have accepted anything of value, whether in the form of aservice, loan, or promise, from anyone that would constitute a violation of LSA-RS 42:1101-1124.

Yes[x] No[ J

It is true that no member of the immediate family of any member of the governing authority, or thechief executive of the governmental entity, has been employed by the governmental entity after April1,1980, under circumstances that would constitute a violation of LSA-RS 42:1119.

Yes[x] No[ ]

BudgetingI have complied with the state budgeting requirements of the Local Government Budget Act (LSA-RS39:1301-14) or the budget requirements of LSA-RS 39:34.

Yes[x ] No[ ]

Accounting and ReportingAll non-exempt governmental records are available as a public record and have been retained for atleast three years, as required by LSA-RS 44:1,44:7,44:31, and 44:36.

Yes[x] No[ ]I have filed my annual financial statements in accordance with LSA-RS 24:514,33:463, and/or 39:92,as applicable.

Yes[x]No[ ]

I have had my financial statements audited, reviewed, or compiled in accordance with LSA-RS24:513.

Yes[x]No[ ]


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MeetingsI have complied with the provisions of the Open Meetings Law, provided in RS 42:1 through 42:12.

, . Yes[x] No[ ]

DebtIt is true I have not incurred any indebtedness, other than credit for 90 days or less to make purchasesin the ordinary course of administration, nor have we entered into any lease-purchase agreements,without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974Louisiana Constitution, Article VI, Section 33 of the 1974 Louisiana Constitution, and LSA-RS39:1410.60-1410.65.

Yes[x] No[ ]

Advances and BonusesIt is true I have not advanced wages or salaries to employees or paid bonuses in violation of ArticleVII, Section 14 of the 1974 Louisiana Constitution, LSA-RS 14:138, and AG opinion 79-729.

Yes[x] No[ ]

I have disclosed to you all known noncompliance of the foregoing laws and regulations, as well as anycontradictions to the foregoing representations. I have made available to you documentation relatingto the foregoing laws and regulations.

I have provided you with any communications from regulatory agencies or other sources concerningany possible noncompliance with the foregoing laws and regulations, including any communicationsreceived between the end of the period under examination and the issuance of this report. Iacknowledge my responsibility to disclose to you any known noncompliance which may occursubsequence the issuance of your report.

District Attorney . Date


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District Attorney for the 25th Judicial District€¦ · District Attorney of the Twenty-Fifth...

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