Audit of General Purpose Financial Statements

[Pages:19]T W E N T Y -SE C O N D JU D IC IA L D IST R IC T C O U R T W ashington,St.T am m any P arishes,L ouisiana D ecem ber 31,2002

A uditofG eneralPurpose FinancialStatem ents D ecem ber31,2002

CO NTENTS

IndependentA uditor'sR eport C om bined B alance Sheet- A llFund Types and A ccountG roups C om bined Statem entofR evenues,Expenditures,and C hanges

in Fund B alance - A llSpecialR evenue Funds Statem entofR evenues,Expenditu res and C hanges in Fund B alance -

A ctualand Budget(GAAP Basis)- SpecialRevenueFunds

N otes to FinancialStatem ents Supplem entalInform ation Schedules

C om bining B alance Sheet C om bining Statem entofR evenues,Expenditu res and C hanges in

Fund B alance C om bining Statem entofR evenues,Expenditu res and C hanges in

FundBalance- Actualand Budget(GAA P Basis)

R eporton C om pliance and on InternalC ontroloverFinancial R eporting B ased on an A uditofFinancialStatem ents Perform ed in A ccordance W ith G overnm entA uditing Standard~

P age 1 -2

3

5 12

14 15 - 16

T o the C hiefJudge and Judges ofthe T w enty-Second JudicialD istrict C ourt

W ashington,St.T am m any Parishes,L ouisiana

IndependentA uditor'sR et~ort

W e have audited the accom panying general purpose fi nancial statem ents of the T W E N T Y SE C O N D JU D IC IA L D IST R IC T C O U R T as ofand forthe year ended D ecem ber 31,2002,as listed in the table of contents. These general purpose financial statem ents are the responsibility of the T W E N T Y -SE C O N D JU D IC IA L D IST R IC T C O U R T 's m anagem ent. O ur responsibility is to express an opinion on these generalpurpose financialstatem ents based on our audit.

W e conducted our audit in accordance w ith auditing standards generally accepted in the U nited States of A m erica and the standards applicable to financial audits contained in G overnm entA uditing, Standards, issued by the C om ptroller G eneral of the U nited States. T hose standards require that w e plan and perform the audit to obtain reasonable assurance about w hether the generalpurpose financial statem ents are free of m aterialm isstatem ent. A n audit includes exam ining,on a test basis,evidence

supporting the am ounts and disclosures in the general purpose financial statem ents. A n audit also includes assessing the accounting principles used and significant estim ates m ade by m anagem ent, as w ell as evaluating the overall general purpose financial statem ent presentation. W e believe that our auditprovides a reasonable basisforouropinion.

In our opinion,the generalpurpose financialstatem ents referred to above present fairly,in all m aterialrespects,the financialposition ofthe T W E N T Y -SE C O N D JU D IC IA L D IST R IC T C O U R T as of D ecem ber 31,2002,and the results of its operations for the year then ended in conform ity w ith accounting principles generally accepted in the U nited StatesofA m erica.

In accordance w ith G overnm ental A uditing Standards, w e have also issued our report dated June 5, 2003 on our consideration of the T W E N T Y -SE C O N D JU D IC IA L D IST RI C T C O U R T 's internalcontrolover financialreport ing and ourtests of its com pliance w ith cert ain provisions of law s

,

regulations,contracts,and grants. That report is an integralpart of an audit perform ed in accordance

w ith GovernmentalAuditing Standardsand shouldberead inconjunctionw iththisreport in considering

the results ofour audit.

A ProfessionalA ccounting Corporation

110 VeteransM em orialBoulevard,Suite 200,M etairie,LA 70005-4958 (504)835-5522 FAX (504) 835-5535 5100 Village W alk,Suite 202,Covington,LA 70433 (985) 892-5850 FAX (985) 892-5956

InternetAddress:http:/w w w . /

M em ber ofA 1CPA D ivision for CPA Firm s-Private Com panies Practice Section and SEC Practice Section A n Independently O w ned M em berofthe RSM M cG ladrey N etw ork

O ur auditw as perform ed forthe purpose ofform ing an opinion on the generalpurpose financial

statem ents taken as a w hole. The accom panying inform ation listed as supplem entalinform ation in the

table ofcontents ispresented forpurposes ofadditionalanalysisand isnota required partofthe general

purposefinancialstatem ents.Such inform ationhasbeen subjectedtotheauditingproceduresapplied in

the

audit of the

general purpose

financialstatem

ents

and, in

our opinion ,

is

fairly

stated

in

all m

aterial

respects in relation to the generalpurp ose financialstatem entstaken asa w hole .

i,

A ProfessionalA ccounting C orporation

June 5,2003

TW EN TY -SE C O N D JU D IC IA L D IST R IC T C O U R T

W ashington,St.T am m any P arishes,L ouisiana

C O M B IN E D B A L A N C E SH E E T A LL FUN D TY PES AN D A CC O UN T G R O U PS

D ecem ber 31,2002 W ith C om parative T otals for 2001

A SSE T S

C ash and C ash Equivalents R eceivables D ue from O therC ourtFunds O fi ce Furniture and Equipm ent R enovations

T otalA ssets

G overnm ental

Fund Type

Special R evenue

A ccount

G roup

G eneral Fixed A ssets

T otals

(M em orandum Only)

2002

2001

$ 2,269,488

28,861 6,268

332,091 52,578

2,269,488 $ 2,109,982

28,861

68,157

6,268

20,986

332,091

326,267

52,578

52.578

$ 2,304,617 $ 384,669 $ 2,689,286 $ 2,577,970

LIABILITIES AND FUND EQ U ITY

L iabilities A ccounts Payable D ue to O therG overnm ents D ue to O therCourtFunds

T otalLiabilities

Fund Equity Investm entin G eneralFixed A ssets Fund B alance U nreserved -U ndesignated

T otalFund Equity

T otalL iabilitiesand Fund Equity

36,451 $

73,469 6,268

t16.188

384,669

2.188.429

2,188,429

384.669

$ 2,304,617 $ 384,669

36,451 $

73,469 6,268

116,188

26,005 62,777 20,986

109,768

384,669

378,845

2,188,429

2,089,357

2.573.098

2,468,202

$ 2,577,970

T he accom panying notes are an integralpartofthese financialstatem ents.

3~V EN TY -SEC O ND JU D ICIA L D ISTRICT C O U R T

W ashington,St.T am m any Parishes,Louisiana

CO M B IN ED ST ATEM ENT O F R EV ENU ES,EX PEN DITUR ES,A N D CtlA N G ES IN FUN D BA LAN C E

For the Y ear E nded D ecem ber31,2002

W ith C om parativeTotalsfor2001

Totals

(M emorandum

Only)

2002

2001

REV EN UES C urrentCourtR evenues CivilC ases

BailB ond Fees O therFees JudicialFees Child Suppo rtC ollection Fees Probation Fees D rug Screens O therRevenues InterestE arned FederalG rantR evenue -D rug C ourtG rant

M iscellaneous

$ 123,000 $

39,837 140,027

118,066

44,732 127,697

430,323 367,648 293,435

407,090

415~59 206335

46,701 10,985

93,196 238,593

874

Fo~ lR evenues

1.451.956

1,651~42

EX PEN I)IT U R ES SalariesandR elated Benefits C ontractual Services A ttorney Fees C ourtR eporters A uditFees C o~lsultant D W IC lassInstructors C om pulcrProgram m ing JanitorialServices Youth ServiceBureau

R ent

Courtroom Security IndigentD efenderB oard D istrictA ttorney'sO fi ce Child SupportC ollection Expense Repairs,M aintenance andRenovations

Insurance Telephone D ues,Subscriptions,and Law B ooks D rug Screens Incentive Program D SS C ourtProcessing

M aterialsand Supplies

O ther Educational Sem inars-Travel,M eals,

Lodging,and Registration Fees A dm inistrative M eetings M iscellaneous C apitalO utlays

TotalExpenditures

EX C E SS O F R EV ENU E S O V ER E XP EN D IT UR ES

FUN D BA LAN C E S -B E G IN N IN G

639,342

28,630 6,000

21,925 26,784 20,530 173,282 69,769

60,000 36,000

15,232 14,464 18,804 38,699 55,862 2,175

1,785 61,432

32,969 2,777 7,119 19,304

1,352,884

99,072 2,089,357

730.626

54,3 11 47,939

6,500 1,500

32,220 21,805 182,590 88,653 30,000 60,000 36,000

(18,502)

1,051 18,526 18,620 9,278

9524O

3,400 3,964 104,046

59,574 3,381 11,913 13.847

1.616.482

35,460

2,053,897

FUN D BA LAN C E S -EN D IN G

$ 2,188,429

T he accom panying notes are an integralpartofthese financialstatem ents

TW EN TY-SECON D 3UD ICIA L DISTR ICT CO URT

W ashington,St.T am m any Parishes,L ouisiana STA T EM EN T O F R EVENU ES,EX PEN D ITUR ES,AN D CItAN G ES IN FUN D BA LAN C E -

ACTUAL AND BUDGET (GAAP BASIS)-SPECIAL REVENUE FUNDS

ForTheY earE nded D ecem ber31,2002

REVENU ES C urrentC ourtR evenues C ivilC ascs B ailB ond Fees O therFees Judicial Fees C hild SupportC ollection Fees Probation Fees D rug Screens O therR evenues InterestEarned FederalG rantR evenue -D rug CourtG ran t M iscellaneous

TotalR evenues

E XPEN D IT U R E S Salar iesan d Related Benefits C ontractualServices A ttorney Fees C ourtR eporters A uditFees C onsultant D W IC lassInstructors Com pulerProgram m ing Janitorial Services Y outh Service Bureau R ent C ourtroom Security IndigentD efenderBoard D istrictA ttorney'sO fi ce C hild SupportC ollection Expense R epairs,M aintenan ce and R enovations Insurance Telephone D ues,Subscriptions,and Law B ooks D rug Screens Incentive Program D SS C ourtProcessing M aterialsand Supplies O ther EducationalSem inar s-Travel,M eal s, Lodging,and R egistration Fees A dm inistrativeM eetings M iscellaneous C apitalO utlays

T otalExpenditures

EX C E SS O F R EV E N U ES O V ER EX PEND IT UR E S

FU N D BA LA N C E S -BE G INN IN G

FU N D BA L A N C E S - EN D IN G

A ctual

Budget

V ar iance Favorable

(Unfavorable)

$ 123,000

39,837 140,027

$ 110,000

40,000 195,250

430,323 367,648 293,435

375,000 375,000 170,000

46,701

91,040

10.985 1,451,956

1,356,290

639,342

28,630 6,000

21,925 26,784 20,530 173,282 69,769

60,000 36,000

15,232 14,464 18,804 38,699 55,862 2,175

1,785

61~32

600,000

50,000 50,000 13,500

24,000 31,400 22,000 180,040 88,900 30,000 60,000 36,000

27,555 20,200 22,828 21,000 90,000 15,000

92,500

13,000

(163) (55,223)

55,323

(7,352)

123,435

(44,339)

10.985

95.666

(39,342)

50,000 21,370

7,500

2,075 4,616 1,470 6,758 19,13t 30,000

12,323 5,736 4,024

(17,699)

34,138 12,825

(1,785)

31,068

32,969 2,777 7,119 19,304

1,352,884

99,072

2,089,357

$ 2.188.429

61,000 4,500 16,000 728.000

2,284,423

(928,133)

_ 2_ ~089~ 357

$ 1.161.224

28,031 1,723 8,881

708.696

931,539

1,0272 05

The accom panying notes are an integralpartofthese financialstatem ents

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download