THE HONORABLE MARILYN LAMBERT, JUDGE · PARISH COURT FOR THE PARISH OF ASCENSION JUDICIAL EXPENSE...

PARISH COURT FOR THE PARISH OF ASCENSIONJUDICIAL EXPENSE FUND

STATE OF LOUISIANA

Annual Financial StatementsAs of and for the Year ended June 30,2007

THE HONORABLE MARILYN LAMBERT, JUDGE

Under provisions of state law, this report is a publicdocument. Acopy 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 $f the parish clerk of court.

Release Date


STATE OF LOUISIANA

As of and for the Year Ended June 30,2007

TABLE OF CONTENTSStatement

Independent Auditors' Report 1 -2

Required Supplemental Information (Part 1 of 2) 3Managements' Discussion and Analysis 4-5

Government - Wide Financial Statements 6Statement of Net Assets A 7Statement of Activities B 8

Fund Financial Statements 9Governmental Funds:

Balance Sheet C 10Reconciliation of the Governmental Fund Balance Sheet

To the Government-Wide Statement of Net Assets D 11Statement of Revenues, Expenditures and Changes in

Fund Balances E 12Reconciliation of the Statement of Revenues, Expenditures

And Changes in Fund Balances to the Statement ofActivities F 13

Notes to the Financial Statements 14Notes 15-22

Required Supplemental Information (Part 2 of 2) 23Budgetary Comparison Schedule - General Fund 24Budgetary Comparison Schedule - Special Revenue Fund 25Notes to the Schedules 26

Supplemental Schedules and Information 27

Schedule of Compensation Paid to Governing Members 28Independent Auditors Report on Internal Control Over Financial Reporting

and on Compliance and Other Matters Based on an Audit of FinancialStatements Performed hi accordance with Government Auditing Standards 29-30

Status of Prior Audit Findings 31Current Year Audit Findings, Recommendations and Corrective Action Plan 32

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

SWITZER, HOPKINS & MANGECertified Public Accountants

POST OFFICE BOX 478FERRIDAY, LOUISIANA 71334

JOHN M. JONES, CPA1921 -1983

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

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

OFFICES IN NATCHEZ, MISSISSIPPI

INDEPENDENT AUDITORS' REPORT

The Honorable Marilyn Lambert, JudgeAscension Parish CourtJudicial Expense Fund828 South Irma Blvd., Bldg. 2Gonzales, Louisiana 70737

We have audited the accompanying financial statements of the governmental activities of the Parish Courtfor the Parish of Ascension, Judicial Expense Fund (a component unit of the Ascension Parish Council),as of and for the year ended June 30, 2007, as listed in the table of contents. These financial statementsare the responsibility of the management of the Parish Court for the Parish of Ascension, Judicial ExpenseFund. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica 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 performthe audit to obtain reasonable assurance about whether the financial statements are free of materialmisstatement An audit includes examining, on a test basis, evidence supporting the amounts anddisclosures in the financial statements. An audit also includes assessing the accounting principles usedand significant estimates made by management, as well as evaluating the overall financial statementpresentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, thefinancial position of the Parish Court for the Parish of Ascension, Judicial Expense Fund, as of June 30,2007, and the results of its operations for the year then ended in conformity with generally acceptedaccounting principles generally accepted in the United States of America.

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Independent Auditors' ReportPage Two

The management's discussion and analysis and budgetary comparison information on Page 3 through 5and Pages 24 through 25 are not a required part of the basic financial statements but are supplementaryinformation required by accounting principles generally accepted in the United States of America. Wehave applied certain limited procedures, which consisted principally of inquiries of managementregarding the methods of measurement and presentation of the supplementary information. However, wedid not audit the information and express no opinion on it.

Our audit was made for the purpose of forming an opinion on the financial statements taken as a whole.The supplemental schedules, as listed in the table of content, are presented for purposes of additionalanalysis and are not a required part of the financial statements of the Parish Court for the Parish ofAscension Judicial Expense Fund. Such information has been subjected to the auditing proceduresapplied in the audit of the financial statements and, in our opinion, is fairly presented in all materialrespects in relation to the financial statements taken as a whole.

In accordance with Government Auditing Standards, we have also issued our report dated December 21,2007 on our consideration of the Parish Court for the Parish of Ascension, Judicial Expense Fund'sinternal control over financial reporting and our tests of its compliance with certain laws, regulations,contracts and grants. That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards and should be read in conjunction with this report in considering the results of ouraudit.

Ferriday, LouisianaDecember 21,2007

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REQUIRED SUPPLEMENTAL INFORMATION(PART 1 OF 2)

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STATE OF LOUISIANA

MANAGEMENTS' DISCUSSION & ANALYSISJUNE 30,2007

Managements' discussion and analysis (MD&A) is a required element of the reporting model adopted bythe Governmental Accounting Standards Board (GASB) in Statement No. 34. Its purpose is to provide anoverview of the financial activities of the Judicial Expense Fund based on currently known facts,decisions and/or conditions.

Financial Statement Presentation

The annual financial report consists of four parts - (1) managements' discussion and analysis, (2) general-purpose financial statements including note disclosures, (3) required supplemental information and (4)supplemental information. There are two types of statements presented in the financial statement section.

The government-wide financial statements present financial information for all activities of the AscensionParish Court, Judicial Expense Fund from an economic resource measurement focus using the accrualbasis of accounting. They are designed to present governmental activities separately from business-typeactivities.

Fund financial statements, however, present financial information for governmental activities using acurrent financial resources measurement focus and the modified accrual basis of accounting. This basis ofaccounting recognizes current assets and liabilities and present increases and decreases hi net currentassets.

Other differences between these two presentations are presented in Note 1. There is also reconciliationbetween the government-wide financial statements and the fund financial statements for governmentalactivities presented in the fund financial statements.

Financial Analysis

The Ascension Parish Court, Judicial Expense Fund's combined net assets as of June 30, 2007 and 2006were:

2007 2006Invested in capital assets, net of related debt 12,272 19,074Unrestricted 167,645 119,705

Total Net Assets $ 179,917 $ 138,779

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STATE OF LOUISIANA

MANAGEMENTS' DISCUSSION & ANALYSISJUNE 30,2007

The following is a summary of other pertinent financial data:

2007 2006

Cash and cash equivalents $ 148,031 $ 102,237Revenues from fines and court costs 293,511 224,859Interest earned 923 697Expenditures 253,296 223,877Excess of expenditures over revenues - 1,679Excess of revenues over expenditures 41,138

Budgetary Highlights

Revenues for the year exceeded anticipated revenues by $86,234 in the General Fund and exceeded by$8,400 in the Special Revenue Fund. However, actual expenditures were $697 less than budgeted in theGeneral Fund and $15,991 more than budgeted in the Special Revenue Fund.

Capital Asset and Debt Administration

The Ascension Parish Court, Judicial Expense Fund has no long-term debt.

A summary of capital assets at June 30,2007 and 2006 is as follows:

2007 2006Furniture and fixtures $ 106,438 $ 106,438Equipment 61,762 60,562Accumulated depreciation (155,928) (147,926)

Net Capital Assets $ 12,272 $ 19,074

Request for Additional Information

A copy of this report or additional information can be obtained by writing or contacting Lesley LeBlanc atthe Parish Court for the Parish of Ascension, Judicial Expense Fund, 828 South Irma Blvd., Bldg. 2,Gonzales, Louisiana 70737.

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GOVERNMENT - WIDE FINANCIAL STATEMENTS

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STATE OF LOUISIANA

STATEMENT OF NET ASSETSJUNE 30,2007

Statement A

ASSETS

Current AssetsCash and cash equivalentsFines and forfeitures receivablePrepaid expenses

Total Current Assets

Non-current AssetsCapital assets, net of accumulated depreciation

Total Assets

LIABILITIES

Current LiabilitiesAccounts payablePayroll taxes payable

Total Current Liabilities

NET ASSETS

Invested in capital assets, net of related debtUnrestricted

Total Net Assets

Total Liabilities and Net Assets

$ 148,03118,5103,180

169,721

12,272

181,993

9921,084

2,076

12,272167,645

179,917

$ 181,993

The accompanying notes are an integral part of this statement.-7 -

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FUND FINANCIAL STATEMENTS

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STATE OF LOUISIANA

BALANCE SHEETGOVERNMENTAL FUNDS

JUNE 30,2007

ASSETS

Cash and cash equivalentsFines and forfeitures receivablePrepaid expensesDue from General Fund

TOTAL ASSETS

LIABILITIES AND FUND BALANCES

Liabilities:Accounts payablePayroll taxes payableDue to special revenue fund

Total Liabilities

Fund Balances:Unrestricted

TOTAL LIABILITIES ANDFUND BALANCES

GeneralFund

$ 121,59118,510

400

140,501

9921,0841,981

4,057

136,444

$ 140,501

Statement C

Special TotalRevenue Governmental

Fund Funds

$ 26,440 $ 148,03118,510

2,780 3,1801,981 1,981

31,201 171,702

9921,0841,981

4,057

31,201 167,645

$ 31,201 $ 171,702

The accompanying notes are an integral part of this statement.-10-


STATE OF LOUISIANA

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEETTO THE STATEMENT OF NET ASSETS

JUNE 30,2007

Statement D

Fund Balances - Governmental Funds(Statement C)

Amounts reported for governmentalactivities in the Statement of NetAssets are different because:

Capital assets used in governmentalactivities are not current financialresources and, therefore, are notreported in the Governmental Fundsbalance sheet. This is the capitalassets, net of accumulateddepreciation, reported on theStatement of Net Assets

Net Assets - Governmental Activities(Statement A)

GeneralFund

SpecialRevenue

Fund

TotalGovernmental

Funds

$ 136,444 $ 31,201 $ 167,645

10,898 1,374 12,272

$ 147,342 $ 32,575 $ 179,917



STATE OF LOUISIANA

STATEMENT OF REVENUES, EXPENDITURES ANDCHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS

FOR THE YEAR ENDED JUNE 30,2007

Statement E

REVENUESFines and forfeituresInterest earned

Total Revenues

EXPENDITURES - JUDICIALAd hoc judge expensesSalariesContract laborAutomobileConference, seminars & meetingsCapital outlayOffice expenseOtherProfessional servicesProfessional services - CourtRetirement expenseInsuranceTaxesUtilities and telephone

Total Expenditures - Judicial

GeneralFund

$ 245,320514

245,834

2,128131,441

-4,8293,5201,2008,7978,8556,3054,8909,970

7298,987

10,152

201,803

SpecialRevenue

Fund

$ 48,191409

48,600

--

11,092-

12,123-

983,5862,025

--

15,767--

44,691

TotalGovernmental

Funds

$ 293,511923

294,434

2,128131,44111,0924,829

15,6431,2008,895

12,4418,3304,8909,970

16,4968,987

10,152

246,494

EXCESS OF REVENUES OVEREXPENDITURES

FUND BALANCE AT BEGINNINGOF YEAR

FUND BALANCE AT ENDOF YEAR

44,031

92,413

3,909

27,292

47,940

119,705

$ 136,444 $ 31,201 $ 167,645



STATE OF LOUISIANA

RECONCILIATION OF THE STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES TO THE

STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30,2007

Statement F

GeneralFund

SpecialRevenue

FundChange in Fund Balances -Total Governmental Funds

(Statement E)

Amounts reported for governmentalactivities in the Statement of Activitiesare different because:

$ 44,031 $ 3,909

TotalGovernmental

Funds

47,940

Governmental funds report capitaloutlays as expenditures. However,in the Statement of activities, thecost of those assets is allocatedover then* estimated useful livesas depreciation expense. This isthe amount by which depreciationexceeded capital outlay inthe current period.

Change in Net Assets -Governmental Activities

(Statement B)

(6,552) (250) (6,802)

$ 37,479 $ 3,659 $ 41,138


NOTES TO THE FINANCIAL STATEMENTS

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STATE OF LOUISIANA

Notes to the Financial StatementsAs and for the Year Ended June 30,2007

INTRODUCTION

The Parish Court for the Parish of Ascension was established January 3, 1977 under the provision ofSection 2563 of Title 13 of the Louisiana Revised Statutes. The boundary of the court is the entire Parishof Ascension, (population approximately 90,501) including municipalities. The statute provides forestablishment of a Judicial Expense Fund for the operations of the court from costs, not to exceed $15imposed on all pleas before the court. The Clerk of Court of Ascension Parish is designated custodian ofthe funds, which are to be disbursed only upon orders of the Judge of the Parish Court, for purposesrelated to the proper administration of the court. LA R.S. 13/2563.5 (B) permits the fund to supplementthe Judge's salary with an amount necessary to bring the Judge's salary, which is paid by themunicipalities of the parish, in line with the District Court Judge of the judicial district in which the parishcourt is located. The Judge is elected by the qualified electors of the Parish of Ascension. In addition tothe Judge, there were five employees as of June 30, 2007. For the fiscal year ended June 30, 2007approximately 21,961 cases were filed before the court.

1. SUMMARY OF SIGNIFICANT ACCOUNT POLICIES

A. BASIS OF PRESENTATION

The accompanying basic financial statements of the Parish Court of Ascension have been prepared inconformity with governmental accounting principles generally accepted in the United States of America.The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body forestablishing governmental accounting and financial reporting principles. The accompanying basicfinancial statements have been prepared in conformity with GASB Statement 34, Basic FinancialStatements-and Management's Discussion and Analysis—for State and Local Governments, issued inJune 1999.

B. REPORTING ENTITY

The court judge is an independently elected official. However, the parish court is fiscally dependent onthe Parish of Ascension Council for office space, courtrooms, and related utility costs, as well as partialfunding of salary costs. Because the parish court is fiscally dependent on the parish, the parish court wasdetermined to be a component unit of the Parish of Ascension Council, the financial reporting entity.

The accompanying financial statements present information only on the funds maintained by the parishcourt and do not present information on the Parish of Ascension, the general government servicesprovided by that governmental unit, or the other governmental units that comprise the financial reportingentity.

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STATE OF LOUISIANA


C. FUND ACCOUNTING

The court uses funds to maintain its financial records during the year. Fund accounting is designed todemonstrate legal compliance and to aid management by segregating transactions related to certain courtfunctions and activities. A fund is defined as a separate fiscal and accounting entity with a self-balancingset of accounts.

Governmental Funds

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

General Fund - the primary operating fund of the court and it accounts for all financial resources,except those required to be accounted for in other funds. The General Fund is available for anypurpose provided it is expended or transferred in accordance with state and federal laws andaccording to court policy.

Special Revenues Fund - has been established to account for the Probation Litter Program Fund.This fund was established by the Judge to defray the cost of supervision of court mandated litterabatement as part of an offender's probation. The office of the Judge has taken on theresponsibility of administering the program. Therefore, it is being reported as a Special RevenueFund in connection with the Judicial Expense Fund.

D. MEASUREMENT FOCUS/BASIS OF ACCOUNTING

Fund Financial Statements (FFS)

The amounts reflected in the General Fund and Other Funds, of Statements C and E, are accounted forusing a current financial resources measurement focus. With this measurement focus, only current assetsand 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 other financingsources) and uses (i.e., expenditures and other financing uses) of current financial resources. Thisapproach is then reconciled, through adjustment, to a government-wide view of court operations.

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STATE OF LOUISIANA


The amounts reflected in the General Fund and Other Funds, of Statements C and E, use the modifiedaccrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognizedwhen 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 periodor soon enough thereafter to pay liabilities of the current period. The court considers all revenuesavailable if they are collected within 60 days after the fiscal year end. Expenditures are recorded whenthe related fund liability is incurred, except for interest and principal payments on general long-term debtwhich is recognized when due, and certain compensated absences and claims and judgments which arerecognized when the obligations are expected to be liquidated with expendable available financialresources. The governmental funds use the following practices in recording revenues and expenditures:

Revenues - Major revenues include fines from the Ascension Parish Sheriff and the Cities ofGonzales, Donaldsonville and Sorrento.

Expenditures - The court generally reports expenditures when a liability occurs.

Government-Wide Financial Statements (GWFS)

The column labeled Statement of Net Assets (Statement A) and the column labeled Statement ofActivities (Statement B) display information about the court as a whole. These statements include all thefinancial activities of the court. Information contained in these columns reflect the economic resourcesmeasurement focus and the accrual basis of accounting. Revenues, expenses, gains, losses, assets andliabilities resulting from exchange or exchange-like transactions are recognized when the exchange occurs(regardless of when cash is received or disbursed).

Program Revenues - Program revenues included in the column labeled Statement of Activities(Statement B) are derived directly from court users as a fee for services; program revenues reduce the costof the function to be financed from the court's general revenues.

E. BUDGETS

Budgetary Practices - Prior to the beginning of the fiscal year, the Judge for the Ascension Parish Court,Judicial Expense Fund, prepares and adopts a budget for the ensuing fiscal year. The budget ismaintained hi the offices of the Judicial Expense Fund and is available for public inspection duringnormal in office hours. Any amendments to the budget deemed appropriated by the Judge are approvedand maintained in the same manner as the original budget.

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STATE OF LOUISIANA


F. CASH AND CASH EQUIVALENTS

Cash includes amounts in demand deposits, interest-bearing demand deposits, and time deposits. Understate law, the court may deposit funds in demand deposits, interest-bearing demand deposits, or timedeposits with state banks organized under Louisiana law or any other state of the United States, or underthe laws of the United States.

G. CAPITAL ASSETS

Capital assets are capitalized at historical cost or estimated cost. Donated assets are recorded as capitalassets at their estimated fair market value at the date of donation. The court maintains a threshold level of$500 or more for capitalizing capital assets.

Capital assets are recorded in the Statement of Net Assets and Statement of Activities. Since surplusassets are sold for an immaterial amount when declared as no longer needed for public purposes, nosalvage value is taken into consideration for depreciation purposes. All capital assets, other than land, aredepreciated using the straight-line method over the following useful lives:

EstimatedDescription Lives

Office furniture 5-10 yearsEquipment 4-10 yearsLeasehold improvements 5-10 years

H. COMPENSATED ABSENCES

The employees of the Ascension Parish Court, Judicial Expense Fund are not allowed to accumulatevacation or sick leave.

I. ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted hi theUnited States of America require management to make estimates and assumptions that affect the reportedamounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of thefinancial statements and the reported amounts of revenues, expenditures, and expenses during the reportingperiod. Actual results could differ from those estimates.

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STATE OF LOUISIANA


2. CASH AND CASH EQUIVALENTS

At June 30, 2007, the Parish Court of Ascension has cash and cash equivalents (book balances) totaling$148,03 las follows:

Interest-bearing demand deposits $ 148,031

These deposits are stated at cost, which approximates market. Under state law, these deposits must besecured 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 theamount on deposit with the fiscal agent. These securities are held in the name of the pledging fiscal agentbank in a holding or custodial bank that is mutually acceptable to both parties.

At June 30, 2007, the court has $149,850 in deposits (collected bank balances). These deposits aresecured from risk by $149,850.

3. RECEIVABLES

The receivables of $18,510 at June 30,2007, are as follows:

GeneralClass of Receivable FundCharges for Services $ 18,510

These accounts receivable are considered to be 100% collectable and no provision for bad debts havebeen made by the Court.

4. CAPITAL ASSETS

Capital assets and depreciation activity as of and for the year ended June 30,2007 is as follows:

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STATE OF LOUISIANA


Governmental Activities

Furniture and fixturesEquipment

Total capital assets being

depreciated

Less accumulated depreciation for:

Furniture and fixturesEquipment

Total accumulated depreciation

Capital assets, net

BalanceJulyl,2006

$ 106,43860,562

167,000

Additions

$ - $1,200

Deletions

1,200

BalanceJune 30,

2007

$ 106,43861,762

168,200

97,78650,140

147,926

2,2525,750

8,002

$ 19,074 $ (6,802) $

100,03855,890

155,928

$ 12,272

5. ACCOUNTS AND OTHER PAYABLES

The accounts payable of $992 at June 30,2007, represents normal operating payables.

6. PENSION PLAN

Substantially all employees of the Parish Court, Judicial Expense Fund are members of the ParochialEmployees Retirement System of Louisiana (System), a multiple-employer (cost-sharing), defined benefitpension plan administered by a separate board of trustees.

The System is composed of two distinct plans, Plan A and Plan B, with separate assets and benefitprovisions. All employees of the Judicial Expense Fund are members of Plan B.

All permanent employees working at least 28 hours per week who are paid wholly or in part from parishfunds and all elected parish officials are eligible to participate in the System. Under Plan B, employeeswho retire at or after age 62 with at least 10 years of creditable service or at or after age 55 with at least 30years of creditable service are entitled to a retirement benefit, payable monthly for life, equal to 2 percentof their final-average monthly salary in excess of $100 for each year of creditable service. Furthermore,employees with at least 10 years of creditable service, but less than 30 years, may take early retirementbenefits commencing at or after age 60, with the basic benefit reduced 3 percent for each year retirementprecedes age 62 unless he has at least 30 years of creditable service.

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STATE OF LOUISIANA


In any case, monthly retirement benefits paid under Plan B cannot exceed 100 percent of final-averagesalary. Final-average salary is the employee's average salary over the 36 consecutive or joined monthsthat produce the highest average. Employees who terminate with at least the amount of creditable servicestated above and do not withdraw their employee contributions may retire at the ages specified above andreceive the benefit accrued to their date of termination. The System also provides death and disabilitybenefits. Benefits are established by state statute.

The System issues an annual publicly available financial report that includes financial statements andrequired supplementary information for the System. That report may be obtained by writing to theParochial Employees' Retirement System, Post Office Box 14619, Baton Rouge, Louisiana 70898-4619,or by calling (225) 928-1361.

Under Plan B, members are required by state statute to contribute 3.0 percent of their annual coveredsalary hi excess of $300 and the Judicial Expense Fund is required to contribute at an actuariallydetermined rate. The current rate is 6.00 percent of annual covered payroll.

Contributions to the System include one-fourth of one percent of the taxes shown to be collectible by thetax rolls of each parish, except Orleans and East Baton Rouge Parishes. These tax dollars are dividedbetween Plan A and Plan B based proportionately on the salaries of the active members of each plan. Thecontribution requirements of plan members and the Judicial Expense Fund are established and may beamended by state statute. As provided by Louisiana Revised Statute 11:103, the employer contributionsare determined by actuarial valuation and are subject to change each year based on the results of thevaluation for the prior fiscal year. The Judicial Expense Fund's contributions to the System under Plan Bfor the years ending June 30, 2007, 2006 and 2005 were $5,873, $5,466 and $4,315 respectively, whichwere equal to the required contributions for each year.

The Judge is a member of the Louisiana Employees Retirement System. Contributions to the system aremade by the Judge and the Judicial Expense Fund as a percentage of salary. The Judicial Expense Fundcontributed $4,056 to the system during the year.

7. LEASES

There were no lease agreements entered into as of June 30, 2007. All office and court room facilities areprovided by the governing authority of the parish, as required by legislative statute.

8. RELATED PARTY TRANSACTIONS

There were no related party transactions that would require disclosure as of June 30,2007.

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STATE OF LOUISIANA


9. RISK MANAGEMENT

The Parish Court for the Parish of Ascension is subject to various risks of loss due primarily to thepossible injury of its employees or injury to others by its employees while performing duties of the Court.The Parish Court has purchased commercial insurance, which it believes is sufficient to cover this risk ofloss.

10. SUBSEQUENT EVENTS

There were no subsequent events that would have a significant impact on the accompanying financialstatements.

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REQUIRED SUPPLEMENTAL INFORMATION

(PART 2 OF 2)

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BUDGETARY COMPARISON SCHEDULE - GENERAL FUNDFOR THE YEAR ENDED JUNE 30, 2007

REVENUESFines and forfeituresInterest earnings

Budgeted Amounts

Original Final

$ 159,000 $ 159,000600 600

Actual Variance withAmounts Final Budget

(Budgetary Positive

Basis) (Negative)

$ 245,320 $ 86,320514 (86)

Total Revenues 159,600 159,600 245,834 86,234

EXPENDITURESSalariesContract laborConferences, seminars

and meetingsCapital OutlayTelephone & utilitiesOtherLegal & professionalOffice supplies & equip.TaxesAd Hoc Judge ExpenseAuto expenseRetirement expenseInsurance

118,000 118,000 131,441 (13,441)

9,0001,000

12,00010,0009,0008,0007,0004,0004,000

12,0008,500

9,0001,000

12,00010,0009,0008,0007,0004,0004,000

12,0008,500

3,5201,200

10,1528,855

11,1958,7978,9872,1284,8299,970

729

5,480(200)

1,8481,145

(2,195)(797)

(1,987)1,872(829)

2,0307,771

Total Expenditures

Excess (Deficit) of Revenues overexpenditures

Fund Balance, beginning

Fund Balance, ending

202,500

(42,900)

92,413

202,500

(42,900)

92,413

201,803

44,031

92,413

697

86,931

$ 49,513 $ 49,513 $ 136,444 $ 86,931



BUDGETARY COMPARISON SCHEDULE - SPECIAL REVENUE FUNDFOR THE YEAR ENDED JUNE 30, 2007

REVENUESFines and forfeituresInterest earnings

Total Revenues

EXPENDITURESContract laborConferences, seminars

and meetingsCapital outlayLegal & professionalOtherOfficeInsurance

Total Expenditures

Excess of Revenues overexpenditures

Fund Balance, beginning

Fund Balance, ending

Budgeted Amounts

Original

$ 40,000200

40,200

15,000

10,000

2,500

1,200

28,700

11,500

15,904

Final

$ 40,000200

40,200

15,000

10,000

2,500

1,200

28,700

11,500

15,904

ActualAmounts

(Budgetary

Basis)

$ 48,191409

48,600

11,092

12,123

2,0253,586

9815,767

44,691

3,909

15,904

Variance withFinal Budget

Positive

(Negative)

8,191209

8,400

3,908

(2,123)

475(3,586)1,102

(15,767)

(15,991)

(7,591)

.

$ 27,404 $ 27,404 $ 19,813 $ (7,591)



NOTES TO THE SCHEDULESJUNE 30,2007

NOTE 1 - SPECIAL REVENUE FUND

The actual expenditures exceeded the budgeted expenditures for the year by $15,991. The actualrevenues exceeded the budgeted revenues for the year by $8,400.


SUPPLEMENTAL SCHEDULES AND INFORMATION

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STATE OF LOUISIANA

SCHEDULE OF COMPENSATION PAID TO GOVERNING MEMBERSJUNE 30, 2007

JUDGE MARILYN LAMBERT

Salary $ 21,220Retirement 4,056Auto 3,876Travel and conferences 5,820

Total $ 34,972

Salary amounts required to be paid to the Judge by the following governmental units are not included inthe above amounts.

State of LouisianaAscension Parish SheriffCity of GonzalesCity of DonaldsonvilleCity of Sorrento

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

SWITZER, HOPKINS & MANGECertified Public Accountants

POST OFFICE BOX 478FERRIDAY, LOUISIANA 71334

JOHN M. JONES, CPA 1921 -1983

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

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

OFFICES IN NATCHEZ, MISSISSIPPI

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTINGAND ON COMPLIANCE AND OTHER MATTERS BASED ONAN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Honorable Marilyn Lambert, JudgeAscension Parish CourtJudicial Expense Fund828 South Irma Blvd., Bldg. 2Gonzales, Louisiana 70737

We have audited the financial statements of the Parish of Ascension, Judicial Expense Fund as of and for the yearended June 30, 2007, and have issued our report thereon dated December 21, 2007. We conducted our audit inaccordance with auditing standards generally accepted in the United States of America and the standards applicableto financial audits contained in Government Auditing Standards, issued by the Comptroller General of the UnitedStates.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Parish of Ascension, Judicial Expense Fund's internal controlover financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinionon the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Parish ofAscension, Judicial Expense Fund's internal control over financial reporting. Accordingly, we do not express anopinion on the effectiveness of the Parish of Ascension, Judicial Expense Fund's internal control over financialreporting.

A control deficiency exists when the design or operation of a control does not allow management or employees, inthe normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. Asignificant deficiency is a control deficiency, or combination of control deficiencies, that adversely affect the Parishof Ascension, Judicial Expense Fund's ability to initiate, authorize, record, process, or report financial data reliablyin accordance with generally accepted accounting principles such that there is more than a remote likelihood that amisstatement of the Parish of Ascension, Judicial Expense Fund's financial statements that is more thaninconsequential will not be prevented or detected by the Parish of Ascension, Judicial Expense Fund's internalcontrol.

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Parish of AscensionJudicial Expense FundPage Two

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more thana remote likelihood that a material misstatement of the financial statements will not be prevented or detected by theParish of Ascension, Judicial Expense Fund's internal control.

Our consideration of the internal control over financial reporting was for the limited purpose described in the firstparagraph of this section and would not necessarily identify all deficiencies in the internal control that might besignificant deficiencies or material weaknesses. We did not identify any deficiencies hi internal control overfinancial reporting that we consider to be material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Parish of Ascension, Judicial Expense Fund's financialstatements are free of material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts and grants, noncompliance with which could have a direct and material effect on thedetermination of financial statement amounts. However, providing an opinion on compliance with those provisionswas not an object of our audit, and accordingly, we do not express such an opinion. The results of our testsdisclosed no instances of noncompliance or other matters that is required to be reported under Government AuditingStandards,

This report is intended for the information and use of management of the Parish of Ascension, Judicial ExpenseFund and the Legislative Auditor of the State of Louisiana. However, this report is a matter of public record and itsdistribution is not limited.

Ferriday, Louisiana <December 21,2007

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STATE OF LOUISIANA

Status of Prior Audit Findings

For the Year Ended June 30,2007

Fiscal Year Corrective Planned CorrectiveFinding Action Taken Action/PartialInitially (Yes, No, Corrective

RefNo. Occurred Description of Finding Partially) Action Taken

Section I - Internal control and Compliance Material to the Financial Statements:

None

Section n - Internal Control and Compliance Material to Federal Awards

None

Section m - Management Letter:

None

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STATE OF LOUISIANA

Current Year Audit Findings, Recommendations andCorrective Action Plan

For the Year Ended June 30,2007

Name(s) of AnticipatedContact Completion

RcfNo. Description of Finding Corrective Action Planned Person(s) Date

Section I - Internal Control and Compliance Material to the Financial Statements:

None

Section n - Internal Control and Compliance Material to Federal Awards:

None

Section ffl - Management Letter:

None

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THE HONORABLE MARILYN LAMBERT, JUDGE · PARISH COURT FOR THE PARISH OF ASCENSION JUDICIAL EXPENSE...

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