District Attorney of the ANNUAL FINANCIAL STATEMENTS

District Attorney of the Twenty-Fifth Judicial District Parish of Plaquemines, Louisiana ANNUAL FINANCIAL STATEMENTS As of and for the Year Ended December 31,2004

Under provisions of state law, this report is a public document Acopy of the report has been submitted to the entity and otherappropriate public officials. The report is available forpublic inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court.

Release Date

CONTENTS

TRANSMITTAL LETTER

AFFIDAVIT

INDEPENDENT ACCOUNTANTS REPORT

MANAGEMENT DISCUSSION AND ANALYSIS

BASIC FINANCIAL STATEMENTS:

Governmental Funds Balance Sheet/ Statement of Net Assets

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

Notes To Financial Statements

REQUIRED SUPPLEMENTAL INFORMATION:

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget (GAAP Basis) and Actual ? General Fund

$10 Court Cost Act. 293 $10 Court Cost Act. 1443 IV-D Office

Worthless Check

SUPPLEMENTAL INFORMATION:

Expenditures of Federal Awards

Independent Accountant's Report on Applying Agreed-Upon Procedures

Summary Schedule of Prior Year Findings

Management's Corrective Action Plan for Current Year Findings

Louisiana Attestation Questionnaire

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TRANSMITTAL LETTER

ANNUAL FINANCIAL STATEMENTS June 24,2005

Office of Legislative Auditor Attention: Ms. Suzanne Elliott P.O. Box 94397 1600 North Third Baton 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 31,2004. 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.

Sincereli

Enclosure

fetrict Attorney Darryl W. Bubrig, Sr

(D

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

ANNUAL SWORN FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 31,2004 WITH APPROPRIATE SUPPLEMENTAL INFORMATION

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

within 90 days after the close of the fiscal year

AFFIDAVIT

Personally came and appeared before the undersigned authority, Danyl 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 31,2004, and the results of operations for the year then ended, in accordance with the basis of accounting described within the accompanying component unit finanefeSPstatements.

Sworn to and subscribed before me this^t^Hlay of

.X^xffcjfARY PUBLIC ^joyceC.Lobrano, Notary Pubttc

p

is issued tor Lrte.

Signature

District Attorney Darryl W. Bubrig, Sr. P.O. Box73 Belle Chasse, Louisiana 70037 (504)394-0501

(2)

Robert]. Laporte, CPA- PFS

Raelyn C Galliand, CPA Donna M, HoUack. CPA, EA

HOI West Causeway Approach MandevHle, Louisiana 70471 (985) 674-0839 ? FAX (985) 674-0826

Metairic, Louisiana (504) 455-2077 ? FAX (504) 455-2079

INDEPENDENT ACCOUNTANTS REPORT

Honorable Darryl W. Bubrig, Sr. District Attorney of the Twenty-Fifth Judicial District Parish of Plaquemines, Louisiana

1 have reviewed the accompanying annual financial statements of the District Attorney of the Twenty-Fifth Judicial District, Parish of Plaquemines, Louisiana (a component unit of tfcePJaquemines Parish Government), as of and forthe year ended December31, 2004, in accordance with Statements on Standards for Accounting and Review Services issued by the American institute of Certified Public Accountants.

A review consists principally of inquiries of Company personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding 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 2004 financial statements in order for them to be 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 June 15, 2005 on the results of my agreed-upon procedures. I have included the Schedule of Prior Year Findings, Management's Corrective Action Plan for Current 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 the financial statements in order for them to be in conformity with generally accepted accounting principles. The Management's Discussion and Analysis, the Required Supplementary Information, and Supplementary Information is not a required part of the basic financial statements, but is supplementary information required by the Governmental Accounting Standards Board. This Required Supplementary Information is the responsibility of management. This Required Supplementary Information and supplementary information has been subjected to the inquiry and analytical procedures applied to the review of the basic financial statements, and I am not aware of any material modifications that should be made thereto.

ROBERT J. Mandeville, Louisiana June 15, 2005

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