Rapides Parish Sheriff's Office Audit Report

8/10/2019 Rapides Parish Sheriff's Office Audit Report

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RAPIDES PARISH SHERIFF

Alexandria, Louisiana

Financial Report

Year

Ended

June 30, 2014


2/55

T ABLE O F CONTENTS

Page

Independent

Aud itors ' Repo rt 1-3

BASIC FINANCIAL

STATEMENTS

Governm ent-Wide Financial Statements (GWFS)

Statement of net position 6

Statement o f activities

7

Fund Financial Statements (FFS )

Bailee sheet -

governmental

funds 10

Reconcil iation

of

the governmental fund balance sheet

to the

statement of net p osition 11

Statement of revenues,

expenditures,

and changes

in

f lmd balance -

governmental hinds

12

Reconcil iation

of

the statement of

revenues,

expenditures,

and changes

in

fund balance of the governmental fund

to

the

statement

of

activities

13

Statement

of fiduciary

assets

and

liabilities 14

Notes to

basic f inancial

statements 15-33

REQUIRED SUPPLEMENT ARY INFO RMAT IO N

Budgetary comparison schedule -

General

Fund 35

Specia l Revenue Fund

36

Schedule of funding progress 3 7


3/55

T A B L E O F CONTENTS

Page

INTERNAL CONTROL, COMPLIANCE, AND OTHER INFORMA TION

Independent Auditors ' Report

on

Internal Control over Financial

Reporting and on Compliance and Other M atters Based on an

Audi t of Financial Statements

Performed in

Accordance

with Government

Auditing Standards

50-51

Summary

schedule of current

and

prior year audit

findings

and corrective action plan 52


4/55

C- Burton Kolder,

CPA*

Russell F. Champagne,

CPA*

Victor R- Slaven, CPA*

Gerald

A.Thfbodeaux, Jr., CPA*

Robert

S.

Carter,

CPA*

Arthur

R, MIxon,

CPA*

Penny Angelle Scrugglns, CPA

Christine

C.

Doucet, CPA

Wanda

F. Arcemeni

CPA,

CVA

KOLDER CHAMPAGNE SLAVEN COMPANY LLC

CERTIFIED PUBLICACCOUNTANTS

OFFICES

Stephen J. Anderson, CPA

Cheryl

L

Bartley, CPA

Bryan K. Joubert, CPA

Matthew E. Margaglio,CPA

Alien J.

UBry,

CPA

Albert R, Leger, CPA,PFS,CSA*

Marshall

W. Guldry, CPA

Stephen R,

Moore, Jr., CPA,PFS,CFP ,ChFC**

James R. Roy, CPA

Robert J. Metz CPA

Alan M. Taylor, CPA

Kelly M. Doucet, CPA

Mandy B. Self, CPA

Paul

L. Delcambre, Jr., CPA

Kristin B.Dauzat, CPA

Jane R. Hebert, CPA

W. Jeffrey Lowry, CPA

Brad E,Kolder, CPA,

JD

Casey L. Ardoln, CPA

Deidre L. Stock, CPA

Karen

V.

Fontenol,

CPA

INDEPENDENT AUDITORS' REPORT

183 South Beadle Rd.

Lafayette, LA 70506

Phone (337) 232-4141

Fax

(337)

232-8660

113 East Bridge SL

Breaux Bridge, LA70517

Phone (337) 332-4020

Fax

(337)

332-2867

1234 David

Dr. Ste

203

Morgan

City, LA 70380

Phone (985) 384-2020

Fax (985) 384-3020

434

East MainStreet

Ville Platte, LA 70586

Phone

(337) 363-27^

Fax (337) 363-3049

332

West Sixth

Avenue

Oberlin, LA

70655

Phone (337)

63^4737

Fax (337) 639-4568

450

East MainStreet

New Iberia, LA 70560

Phone (337) 367-9204

Fax (337) 367-9208

200

South MainStreet

Abbeville, LA 70510

Phone (337) 893-7944

Fax (337) 893-7946

1013 Main

Street

Franklin,

LA 70538

Phone

(337) 828-0272

Fax (337) 828-0290

133 EastWaddil

SI

Marksvllle

LA

71351

Phone (318)253-9252

Fax (318)

253-8681

1428 Metro

Drive

Alexandria, LA

71301

Phone (318)442-4421

Fax (318)

442-9833

WEB

SITE

WWW.KCSRCPAS.COM

*

A Professional

Accountlno Corporation

Retired:

Conrad

O.

Chapman.

CPA*

2008

The

Honorable Wil l iam

E .

Hilton

Rapides Parish Sheriff


Report

on

the

Finan cial Statements

W e

have audi ted

the a ccom p a ny i ng financial statements

o f

the governmenta l activities, each major

fund, a nd the aggregate remaining

fund

informat ion of

the

Rapides Parish Sheriff (hereinafter Sheriff') as of

and

for

the year

e nde d June 30, 2014, a nd the re la ted notes

to the

fmancia l statements, which collectively

comprise the

Sheriffs basic

fmancia l statements

as

listed in die table of contents .

Management s Responsibility

for the

Financial Statements

Management

is

responsib le for the prepara t ion and fa i r p resenta t ion

of

these fmancial statements in

accordance with account ing pr incip les generally accepted in

the

U ni t e d States

o f

America; this

includes the

design, implementa t ion , and maintenance

of

internal

control

re levant to

die prepara t ion and

fair presenta t ion


5/55

Opinions

Ih our opinion, the f inancia l s ta tements referred to above present fairly, in all material

respects,

the respective financial position of the governmenta l ac t iv i t i e s , each major fund, and the aggrega te

remaining

fiind

information

of

the Rapides

Parish Sheriff as

of June 30, 2014,

a nd

the

respective

changes

in financial posit ion thereof for

the

year then ended in a ccorda nce with accounting principles generdly

accepted

in &e

U ni t e d States

o f

Am e r i ca .

Other

Matters

Required

Supplementary

Information

Accounting principles genera l ly accepted in the United States of America require that die

requi red supplementa ry informat ion on pages

35 through

37 be presented to supplement

the

basic

financial

statements. Such

informat ion ,

al though not

a part

of the

basic

financial s ta tements ,

is

required

by

Gov e rnm e n ta l Accounting

Standards

B oa rd , who conside rs it

to be

an essential part of

financial

reporting for placing the

basic

financial s ta tements in an appropr ia te operational, e conom i c , or historical

context. W e have applied certain l imited

procedures

to the required supplementa ry informat ion in

accordance widi auditing standards genera l ly accepted in the Uni ted States of Am e r i ca , which consis ted

o f

inquiries

o f

management about the methods

o f

prepar ing

the

informat ion and comparing

the

informat ion for

consistency

with

management's responses

to

our inquiries, the basic fmancial sta tements,

a nd

other

knowledge

we obtain

during

our

audi t

of the

basic financial

statements. We do not express an

opinion or provide any assurance on the informat ion because

die

limited p roce dure s do not prov ide

us

with sufficient evidence to express an opinion or provide an assurance .

The

Sheriff has omitted management's

discuss ion

and analysis that account ing pr incip les

generally

accepted in the

United States

of

America require to be presented

to

supplement

the basic

fmancial s ta tements .

Such

missing informat ion , a l though

not

a part

of the basic financial

s ta tements , is

requi red by die

Governmental

Accoun t i ng S ta nda rds B oa rd ,

who

conside rs it

to be

an

essential part

of

financial reporting

for

placing the basic financial s ta tements in an appropriate opera t iona l , economic, or

historical context. Our opinion on the basic financial s ta tements

is

not affected by this missing

information.


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The budge ta ry compari son schedules , the schedule of depar tmen ta l expendi tures , and affidavit

on pages 41 through 44, and page

48

have not be e n subjected to the auditing procedures applied in the

audit of the basic

f inancial

statements and accordingly , we

d o

not express an opinion or provide any

assurance

on

them.

Other

Reporting

Required

by

Government Auditing Standards

In accordance with Gov e rnm e n t Auditing Standards, we have also i ssued our report da ted

September 30, 2014 on our consideration o f the

Sheriffs

internal control

over

f inancia l reporting and on

our tests

of

its com p l i a nce with certain prov is ions of laws, regulations, contracts, a nd grant agreements

a nd other matters.

T h e

purpose of that repor t is

to

describe the scope of our testing of internal control

over financial repor t ing

and

compliance

and

the

resul ts of

fi ia t testing, and not

to

prov ide

an

opinion o n

internal control over

fmancia l reporting

or on

compl iance . Tha t report

is

an

integral part

of

an

audit

performed

in a ccorda nce

with Gov e rnm e n t

Audi t ing Standards in considering the

Sheriffs internal

control over financial repor t ing and com pl iance .

Kolder, Champagne, Slaven Company, LLC

Certified

Public

Accoun ta n t s


September

30,2014


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BA S I C F I N A N C I A L S T A T E M E N T S


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G O V E R N M E N T - W r o E

F I N A N C I A L

S T A T E M E N T S ( G W F S )


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R A P I D E S PARISHS H E R I F F

Alexandria,

Louisiana

Statement

of

NetPosition

June 30,2014

Current assets:

Cash mid cmih equiva lents

Certificates

of

deposit

Receivables

Accrue d

inte res t rece ivable

Inventories

Prepa id

e xp e nse s

Total

current asse ts

ASSETS

Gov e rnm e n ta l

Activities

1,040,982

6,000,000

2,611,652

1,860

58,655

63,392

9,776,541

Noncurrent

assets:

Capita l assets, net

Total

asse ts

12,933,477

22,710,018

LIABILnrES

Current liabilities:

2 2 4 2 5 4


10/55

R A P I D E S PARISH S H E R I F F

Alexandria,

Louisiana

Statement

of Activities

Year

E n d e d

June 30,2014

Functions/Programs

G over nm enta l activities:

Public

safety:

Police

Pr ogr am Revenues

Expenses

Charges for

Services

Operating

Grants

and

Capital

Grants and

Contributions Contributions

Net

(Ejq)ense)

Revenue

And Changes in

Net Position

$ 43,955,604 $13,620,407 $

2,492,318

$

60,502

$(27,782,377)

Taxes:

Property,

levied for general

purposes

Sales taxes authorizedfor

general

purposes

Grants

and contributions not

restricted to

specific

programs

State

revenue

sharing

Other

^ants and

contributions

hiterest earned

Other

Gain

on

sale of

disposed

assets

Total

general revenues

1 2 2 7 8 7 1 5

1 2 2 1 9 5 4 3

5 7 1 8 1 4

7 1 8 6 3

7 5 8 5

1 4 6 1 2 6

1 8 3 0 9 1

2 5 4 7 8 7 3 7

Change in net position

Net position - July 1, 2013

Net posi t ion

-

June 30,2014

(2,303,640)

13,691,595

$ 11,387,955

The

accompanying

notes

are an

integral

part

of the

basic financial statements.

7


11/55

FUND FINANCIAL

STATEMENTS (FES)


12/55

MAJOR FUNDS DESCRIPTION

General

Fund

The

General Fund is used to account for resources traditionally

associated

with governments which are not

required to be accounted for in another fund.

Specia l R e v e n ue

Fund

Drug Enforcement Fund

T o account for

the

Edward

Byrne Memoria l Justice Assistance Grant restricted for

the

activities

and

transactions

related to

the Metro Narcotics Task Force.


13/55

R A P I D E S

P A R I S H SHERIFF

Alexan dria , Louisiana

Balance Sheet

-Governmenta l

Funds

June

30, 2014

Drug To ta l

Genera l Enforcement Governmenta l

Fund Fund Funds

A SSE T S

Cash

$ 1,024,831 $

16,151

$

1,040,982

Certificates

of

deposi t 6 ,000,000 - 6,000,000

Receivables 2,611,652 - 2,611,652

Accrued

interest

receivable 1,860 - 1,860

D u e

from

other funds 338 - 338

Inventories 58,655

-

58,655

Total

assets $

9,697,336

$

16,151

$

9,713,487

LIABILITIES

A N D F U N D B A LA N C E

Liabilities:

Accounts

payable

$ 197,774 $ - $ 197,774

Accrued payrol l l iabi l i t ies 1,480

-

1,480

Du e

to

other funds -

338 338

Unearned

revenue 1 7,492 7,592


14/55



Reconciliation

of the Gov e rnm e n ta l Fund Balance Shee t

to

the

Statement

o f

Net

Position

June

30,2014

Total fund

balance

for governmenta l

funds at June 30,2014

Total net position

reported for governmenta l activities

in

the s ta tement

of net

position is different

because :

Cost incurred

which

benef i t more than one

per iod

are recorded as

an

expenditure in the governmenta l funds whe n paid. The portion relating

to

the

next

fiscal

year

is

reported

as

prepa id expenditures

in

the

statement of

net

position.

Prepaid expenses

Capital assets

used

in

governmenta l

activi t ies

are

not

fmancial resources

and,

therefore, are

not reported

in

the funds. Those asse ts consist

of:

Land

Buildings and i mpr o vemen t s other

fiian

buildings,

net of $7,817,102 a ccum ul a t e d

depreciation

$

9,506,303

$819,145

7,507,770

63,392


15/55

R A P I D E S

P A R I SH SHE R I F F

Alexandr ia,

Louis iana

Statement of Revenues , Expenditures, and Changes in Fund Balance

Governmental

Funds

Y ear

Ended June 30,2014

Drug Tota l

Genera l Enforcement

Governmental

Fund Fund Funds

Revenues:

Taxes

A d

valorem

$12,278,715

$

$12,278,715

Sales

12,219,543

-

12,219,543

Intergovernmental

4,621,159 49,413 4,670,572

Fees,

commissions ,

etc.

12,028,903 10,211

12,039,114

Interest earned

7,585

-

7,585

Other 253,346

-

253,346

Total

revenues

41,409,251 59,624

41,468,875

Expenditures:

Current

-

Public

safety:

Personal services and related benefits

27,880,460 55,683 27,936,143

Operat ing services 5,227,590

59

5,227,649

Operat ions

and maintenance

7,224,341

22,623

7,246,964

Travel and other

charges

113,528

-

113,528

Capital

outlay

2,199,595 8,085 2,207,680


16/55

R A P I D E S P A R I S H

SHE R I F F

Ale^^dria, Louisiana

Reconcilia t ion of the Statement

o f

Revenues , Expenditures , and

Changes in Fund

Balance of

the Governm enta l Fund

to

the Statement of Activities

Year Ended J une 30,2014

Total

net

changes

in

fund balances for the year ended

June

30,2014

per

statement

of

revenues,

expenditures

and changes in

fund

balances

$(1,079,998)

The

cha nge in

net posi t ion

reported

for

governmental act ivities

in the

statement of

activities

is

different because:

Governmenta l

funds

report capital outlays as ejqienditures. However ,

in the

s tatement

of

activities, the

cost

o f

those

assets is

allocated over

their

est imated useful l ives and reported a s depreciat ion expense.

Capi tal outlay which is considered expenditures on s tatement

of revenues , expendi tures

and

changes

infund balance

Deprec ia t ion expense

for

the year ended June 30,2014

Curren t

period d ispositions of capital assets, ne t

o f

accumula ted

depreciat ion

$2,207,680

(1,537,245)

(41,520) 628,915

Prepaid cost

a re

recognized

a s

an

expenditure

when paid

in

the

governmental

funds.

In

the

statement

of activities;

however,

prepaid expendi tures

are al located over the period for

which

the expenditure is

related.

3,181


17/55



Statement o f Fiduciary Assets a nd Liabilities

June

30,

2014

ASSETS

Agency Funds

Cash

Due

from inmates

$ '963,487

6,821

Total assets $

970,308

LIA BILIT IES

Liabilities:

Due

to t^dng bodies, inmates , and othe rs

$

970,308


18/55

R A P I D E S P A R I S H S H E R I F F

Alexandr ia , Louisiana

Notes

to

Basic

Financia l

Statements

INTRODUCTION

As

provided

by

Article

V, Sect ion

27 of

die Louis iana Constitution

of 1974,

the

Sheriff

serves a four-

year

term

as the chief executive officer of the law enforcement district and ex-off ic io

tax

collector of the

parish.

T h e Sheriff administers die parish

jail

system and exercises dut ies requi red by the parish court

system,

such

as

providing

bailiffs,

execut ing

orders

o f

the court,

and

serving

subpoenas.

As

the ch ief l aw e n force m e n t

officer

of the parish, the Sheriff

has

the

responsibi l i ty for

enforc ing

state

and local l aws and ordinances wi thin the territorial boundar ies of the parish. T h e Sheriff provides protection

to the res idents

o f the

parish through on-site pa trols and invest iga t ions and serves the residents of

the parish

through

the establ ishment of

ne ighborhood watch

programs,

ant i -drug

abuse programs,

et cetera.

In

adition,

when requested, the

Sheriff

prov ides ass i s tance to

other

law enforcement agenc ies

within

the parish.

As the ex-officio tax collector ofdie parish, the She riff is responsib le for collecting and distributing ad

valorem

property taxes,

state

r e v e nue

sharing funds,

a nd

fines,

costs , and bond

forfeitures

i m p ose d by

the

district

court .

The accounts of the

tax collector are establ ished to reflectthe col lec t ions impo sed by law, distributions

pursuant

to

such law,

and

unse t t l ed ba lances due va r ious taxing bodies and others.

The accounting and reporting policies of

the

Rapides

Parish

Sheriff

Sheriff

conform

to

accounting

principles

generally accepted in the United States of America as applicable to governments.

Such accounting

and reporting procedures also conform to

the

requirements of the industry audit guide, Audits of State and

Local

Governmental

Units.

(1) S u mmar y of Significant Ac count ing Pol ic ies


19/55

RAPE)ES P A R I S H S H E R I F F

Alexandr ia ,

Louis iana

Notes to Basic Financia l

Sta tements (Continued)

B.

Basis of Presenta t ion

The

accompanying basic financial statements of the

Sheriff

have been

prepared

in conformity with

governmenta l

accoimting principles

general ly

accepted

in the U ni t e d States of America . The

Gov e rnm e n ta l

Accounting Standards Board

( G A S B )

is

the

accepted

standard-set t ing

body

for

establishing

governmenta l

account ing and fmancial reporting principles.

Gov e rnm e n t - W i de Financial

Sta tements

( G W F S )

The

statement

o f

ne t

posi t ion

a nd

the

statement

of activi t ies display

informat ion

about the Sheriff

a s a

whole . These statements include

all

the financial

activi t ies

o f the Sheriff. In format ion

conta ined

in

these

s ta tements reflects

the

economic resources

meas u r emen t

focus

and

the

accrual

basis

of

accounting.

Revenu es , expenses , gains, losses, assets , deferred outflows of resources, liabilities,

and defe rred inflows

of

resources

resul t ing

from exchange or exchange- l ike

t ransact ions are recognized when the

exchange

occurs (regardless

o f

whe n ca sh is

rece ived or

disbursed).

Revenu es , expenses ,

gains, losses,

assets,

deferred outflows

o f

resources , liabilities, a nd

deferred inflows

of

resources resul t ing

from

none xcha nge

transactions

are

recognized in accordance

vrith

the

requi rements of

G A S B Statement

No. 33, Account ing

and Financial Reporting for None xcha nge

Transact ions .

The

statement of activi t ies

presents

a comparison between direct expenses

and program

revenues for the Sheriffs governmenta l

activities.

Direct expenses are


20/55

R A P I D E S

PARISH SHERIFF


Notes

to Basic

Financial

Sta tements

(Cont inued)

Governmental Funds

General

F u n d

his

fund

is the primary operating fund

o f the

Sheriff

and

it

accounts

for

the operat ions of

the Sheriffs office. The

General

F u n d is available for

any purpose provided

it

is expended or

transferred

in a ccorda nce with

sta te and

federal

laws

a nd

internal pol icy.

Drug

Enforcement

F u n d his fund is use d to account for the Edward Byrne

Memorial Justice

Assi s tance

Grant restricted for the activi t ies and transactions

related to the

M etro Narcot ics

Task

Force.

Fiduciary Funds

-

Fiduciary fund report ing focuses on net posi t ion and c hanges in net position.

The only funds accounted for in this category are agency funds. The agency funds

account for asse ts held by the Sheriff as an agent for various taxing bodies (tax

collections) and

for

deposi ts

he ld

pending court

action. These

funds are

custodia l

in

nature

(assets equal

liabilities)

and

do not

involve measurement

of

results

of

operations. Accord ing ly ,

it

p resents only a statement of fiduciary net assets and

does

not present a statement of changes in fiduciary net assets. Fiducia ry f i inds are not

reflected in the government-wide financial statements because the resources of those

funds are

not avai lable

to support the

Sheriffs

own programs. Fiduciary funds are

presented on an

economic

resources

measurement focus

a nd

the

modif ied

accrual

basis

of

account ing.


21/55

R A P I D E S

PARISH SHERIFF


Notes

to

Basic

Financia l

Statements

(Cont inued)

R e v e nue s

A d v a l o re m taxes and the re la ted state revenue sharing are recorded in the

year taxes are due a nd

payab le . The

taxes are genera l ly col lected in D e ce m be r ,

January, and Fe brua ry

o f

the fiscal year.

In te rgovernmenta l revenues

and

fees, charges

and

commiss ions for services

are

recorded

whe n

the

Sheriff

i s enti t led

to

thefunds.

Merest on in te res t -bea r ing deposi ts

is

recorded or accrued a s revenues whe n

earned. Substantia l ly all other revenues are recorded whe n

received.

Sales Taxes

O n O ctobe r

5,

2002,

the

vote rs

of Rapides Parish

elected

to

allow

die

Rapides Parish Law Enforcemen t Dis t r ic t to levy a nd collect

an

addi t iona l 0.5% sales

a nd

use tax.

This

tax

wa s

lev ied effective

January

1, 2003,

in perpetui ty,

for

the

purposes of funding sa la r ie s and re la ted benefits,

as

well

as

the purchase,

lease,

opera t ion , and maMenance of vehicles,

furniture

a nd fixtures, and equipment of the

Rapides Parish Sheriffs Office as defined in Sect ions 301-317 of Title 47 of

Louisiana RevisedSta tues of 1950 (R.S. 47:301-47:317).

Expenditures

The

Sheriffs

primary

expendi tures

include salaries and insurance , which are

recorded when the liability is incurred. Capital expendi tures and purchases of


22/55

RAPIDES P A R I S H S H E R I F F

Alexandria, Louis iana

Notes

to

Basic Financial Sta tements (Continued)

2. A

s u mmar y

of the proposed

budget

is published and the pub l ic notified

that the

proposed

budget is available for public

inspection.

At the same

time, a

publ ic

hearing is called.

3. A public hearing is

held

on the proposed budget at

least

ten days after

publ icat ion

of the

call

for

the

hearing.

4. After the holding of the publ ic hearing and comple t ion of all action

necessary

to finalize and implement the budget, the

budget

is legally

adopted prior to the c o m m e n c e m e n t of

the

fiscal year for which the

budge t is be ing

adopted.

5.

All budgetary

appropriations lapse

a t the e nd of each fiscal year.

6.

The

budget

is

adopted on

a

basis

consistent with

general ly

accepted

account ing pr incip les

(GAAP).

B udge te d

amounts

a re as

originally

adopted

or

as

finally

amended

by the

Sheriff.

Such

a m e ndm e n t s were

not material in relation

to

the original

appropriations.

E.

Cash

and

Interest-Bem-ing Deposits

Cash and interest-bearing deposi ts inc lude amounts in d e m a n d deposits,

interest-bearing

d eman d deposits, and t ime deposi ts . They are stated at cost, which

approximates m arke t .

F. Investments


23/55

RAPIDES P A R I S H S H E R I F F

Alexandria, Louis iana

Notes

to

Basic Financial Sta tements (Continued)

I. Inventories

Inventories consist of (1) i t ems sold at the commissaries, (2) supplies for the

detention centers, (3) office supplies, a nd (4) shop

tire

inventory. Inventories are

valued at the lower

o f

cost or market, using the first- in/first-out (Fff O) method.

J. Prepaid Expenses

In the Gov e rnm e n t - W i de

Financia l

Statements, i nsurmice p re m i um s a nd

maintenance agreements paid prior to year-end for coverage i nc luded in

die

next

fiscal year are

repor ted

a s prepaid

expenses

since the expense benefi ts the next fiscal

year.

In

the

F u n d Financial

Statements,

these premiums are recorded as

expenditures when pa id .

K. Capita l Assets

Capital asse ts a re cap i ta l ized at historical costor estimated cost (the extent to

which fixed asset

costs

have been est imated and the methods of est ima t ion should be

disclosed) if historical

cost

is not

avai lable (or

describe other m e thod of valuation).

Donated assets a re

recorded

as capita l

assets

at their

estimated

fa ir market

value

a t

the date of dona t ion.

The

Sheriff main ta ins

a

threshold level of

$500

or

more

for

capitalizing capita l assets.

Capital asse ts

a re recorded

in the Sta tement of Net

Position

and Sta tement of

Activities.

Si nce

surplus

assets are

sold

for

an

immaterial amount when declared

as

no l onge r ne e de d for publ ic purposes, no sa lvage value

is

taken in to conside ra t ion for

depreciation purposes .


24/55

RAPE)ES

PARISH S H E R I F F


Notes

to

Basic Financia l

Sta tements (Continued)

M. Deferred Outflows

o f

Resources and Deferred Inf lows

of

Resources

In

some instances, e GA SB re qu i re s a gov e rnm e n t to de lay recogni t ion

of

decreases in

net posit ion as expendi tures unt i l a future

period.

In

other

ins tances ,

governments

are required to

de lay recognition

of

increases

innet position

as revenues

until

a

future

period.

In

these

ci rcumstances ,

defer red

outflows

of

r e source s a nd

defe rred inflows of resources resul t from the de layed recognition of expendi tures or

revenues, respectively. There a re no defe rred inf lows or outflows as of June 30,

2014.

N. Equi tv Classifications

In the government-wide s ta tements , equi ty

is

classified

as

net posit ion and

displayed in f l iree components :

a.

Net

i nves tment

in capita l assets onsists of capital asse ts inc luding

restricted

capi tal

assets, net

of

accumula ted deprecia t ion and

reduced

by outs tanding

ba lances of any related

debt obligations

and defer red

inflows o f resources a t t r ibutable to

die

acquis i tion , const ruct ion , o r

i m p rov e m e n t of those asse ts and increased by ba lances of defer red

outflows of resources related to those assets.

b.

Restricted net

posit ion

Consists of net position with

const ra in ts

placed

on the

use either

by (1)

external groups such as

credi tors ,

grantors, contributors,

or laws or

regula t ions

of

other governments ;


25/55

R A P I D E S

PARISH SHERIFF

AlexMidria ,

Louisiana

Notes

to

Basic

Financia l

Statements (Continued)

d. Ass i gne d

mounts

that do not m e e t the cri teria to be classified as

restricted

or commi t ted but

at

are

intended to b e used for specific

purposes de termined

by

theSheriff.

e.

Unassigned ll other spendable amounts.

W h e n

an

expendi ture is incurred for die purposes for which

both

restricted a nd

unres t r ic ted fund balmice

is

available , the Sheriff considers restricted funds to

have

been

spen t

first. When m i

expendi ture

is incurred for which commit ted , assigned, or

unass igned fund ba lances a re ava i lable , the Sheri f f conside rs amounts

to

have

been

spent

first out o f

com mit ted funds ,

then

assigned funds, and f ina l ly unass igned

funds,

as

ne e de d ,

imless die

Sheriff

has prov ided

otherwise in

its

c o mmi t men t or assignment

actions.

0. Estimates

The prepara t ion

o f fmancia l

statements

in

conformi ty

with accounting

princip les gen era l ly accepted in the United States of America require management

to

make est imates and assumpt ions

that

affect the reported a m oun t s o f assets and

liabilitiesa nd disclosure

of co n t ingen t

assets a nd liabilities at die date of

the

fmancial

s ta tements and

the repor ted

amounts of revenues,

expenditures,

a nd

expenses

during

the repor t ing

per iod. Actua l

resul ts

could

differ

f rom

those

estimates.

(2)

Cash

and

In te res t -Bear ing Deposits


26/55

RAPIDES PARISH S H E R I F F

Alexandria,

Louis iana

Notes

to

Basic Financial Sta tements (Cont inued)

Deposit balances (bank balances)at June 30,2014, a re secured as follows:

Bank

balances

$ 9,594,895

Federal

deposit

i nsurance

$

1,121,100

Pledged securities 8,473,795

Total $ 9,594,895

Deposits in the amount of $8,473,795 we re e xp ose d

to

custodial credit risk. The securities

pledged for these deposi ts are held by the bank, or its trust depar tment or agent , but not in the Sheriffs

name.

Even

though

the

pledged securities

a re not he ld

in the

n a m e of

the

Sheriff, Louisiana Revised

Statute 39:1229 imposes a s ta tutory requi rem ent on the

custodial

bank

to

advertise a nd sell the pledged

securities

within

10

days of being

notified

by the

Sheriff that

the fiscal agent has failed to paydeposited

fimds upon

de m a nd .

(3) Ad Valorem Taxes

The

Sheriff

is

the ex-officio

tax

col lector

of the parish a nd is responsib le for the collection a nd

distribution

of

ad

valorem

proper ty taxes. A d

valorem taxes

attach as anenforceable

l ien on

property as

of January 1 of each year.

Ta xe s

are levied

by

the parish gov e rnm e n t in J une and are actually billed

to

taxpayers by the Sheriff in November. Bil led taxes a re due by December 31, becoming delinquent o n

January

1

of

the fol lowing

year.

The

taxes

are

based

o n

assessed

va lues de te rmined

by

the

Tax

Assessor of

Rapides Par i sh and

are

collected by die Sheriff. The taxes a re remitted

to the

appropriate

taxing

bodies netof deduc t ions for assessor's com p e nsa t i on and pension fund

contributions.


27/55

R A P I D E S


Alexandr ia ,

Louisiana

Notes

to

Basic Financia l Sta tements

(Continued)

(5)

Liventor ies

Inventories

at

J une

30,2014

consist o f the fol lowing:

Warehouse inventory

Auto

parts

Office supplies

$17,942

27,575

13.138

$58,655

(6)

Capi ta l

Assets

Capital asset

activi ty

for the yearended June 30,2014 was as follows:

Balance

07/01/13

Additions

Dele t ions

Balance

06/30/14

Gov e rnm e n ta l activities:

Capital assets not beingdeprecia ted:

Land mid improvements

$ 819,145

$

- $ -

$

819,145

Other capital

assets:

Buildings a nd i m p rov e m e n t s

15 ,194,376 130,496

-

15,324,872

Vehicles

5,872,639

1,058,873

484,894

6,446,618

Radios

1,612,294

628,997

-

2,241,291

Boats

164,195

- -

164,195


28/55

R A P I D E S PARISH

S H E R I F F

Alexandr ia ,

Louisiana

Notes

to

Basic

Financial

Sta tements (Cont inued)

(7) Payables and Due to Other

Governmenta l

Agencies

Payables and a m oun t s due to other governmental agencies at June 30, 2 01 4

consist of

the

following:

Accounts

payable

$

197,774

Payroll withholdings 1,480

Litigation

expense 25,000

$224,254

(8) Compensated Abse nce s

T h e

Sheriff's

compensated

absences are

attributable

to govemmental activities.

T h e

following

is a summaryof the c o mpen s a t ed absences t ransact ions dur ing the year, which

are

due after

one year.

C om p e nsa t e d

Absences

Balance

July

1,2013 $ 1,609,075

Additions 128,306

Reductions

(92,767)

Balance June30,2014 $ 1,644,614


29/55

RAPIDES

PARISH SHERIFF

Alexand ria, Louisiana

Notes

to

Basic


(Continued)

(9) Postemplovment Healthcare

and

Life

Insurance B enefi ts

('continued')

Life

insurance

coverage is continued to

retirees

by

elect ion and

the

blended

rate for active

employees

and retirees

is $0,413

per

$1,000 of insurance. The employer pays

for

the first

$10,000 of life

insurance

after ret ireme nt

with

the ret iree pay ing the

remainder , but

both

costs

are

based

on

the

blended

rate.

Since G A S B 45

requires

the

use

of

unblended rates ,

w e have

used

the 9 4 G A R

mortality

table

to

unblend the rates so

as to reproduce

the

composi te

blended

rate

overall

as the rate structure

to

calculate the actuarial

valuation

results

for

life insurance.

Thus ,

the

implici t subsidy

by

the employer has

been

dete rmined by applying

the

unblended

rate

to the

full

coverage, and subtract ing

the

retiree's premium

of the

blended

rate

applied to

the

excess ove r $10,000. Based

on

historical patterns, we

have

assumed

that

20%

of

retirees decl ine

the opt ion of paying for

the

coverage beyond $10,000. All of

the

assumptions used for

the

valuat ion of

the

medical benef i ts have been used except for

the

trend assumption; zero t rend

wa s

used for

life

insurance.

Contribution Rates: Employees

do

not

contr ibute

to their post

employm ent benef i ts

costs

until they become ret i rees and

begin receiving

those benefits. The plan

provisions

and

contr ibut ion

rates are

contained in the

official

plan documents .

Fund

Policy; Until 2008,

the

Rapides

Parish Sheriff

recognized

the

cost

of providing

post -employment

medical and

life

insurance benefits

(the

Rapides P ar ish Sheriffs portion

of

the

retiree

medica l and

life

insurance b enef i t premium s)

as

an

expense when

the

benef i t

premiums

were

due

a n d

thus financed the

cost of

the post-employment benef i ts

on

a pay-as-you-go basis. In

2014

and 2013,

the

Rapides Parish Sheriffs portion

of

heal th care and life insurance

funding cost

for ret ired employees to taled $703,138 and $651,054, respect ively.


30/55


Alexandria,

Louisiana

Note s

to

Basic Financial Sta tements

(Cont inued)

(9) Postemplovment

Healt i icare

a nd Life

Insurance

Ben ef i ts fcont inuedl

Normal cost

30-year UAL amort iza tion amo unt

Annual

requi red contr ibut ion (ARC)

$ 993,876

1.640.868

$2.634.744

Net Postemployment Benefit Obligation (Asset): The table below shows

the

Rapides

Parish Sheriffs Net Other Post-employment Benefit

(OPEB)

Obligation

for

fiscal

year

ending

June 30,2014:

Annual requi red contr ibut ion

Interest

o n

net

O P E B obligation

Adjustment

to

annual required contribution

Annual O P E B cos t ( e xp e nse )

Contributions made

Current

year

retiree pr emi u m

Increase in net O P E B obl iga t ion

Net OPEB obligation - beginning of year

$2,634,744

306,016

(442,423)

2,498,337

(703,138)

1,795,199

7,650,404


31/55

RAPIDES PARISH

SHERIFF

Alexandria,

Louisiana

Notes

to Basic

Financial Statements (Continued)

(9) Postemplovment Healthcare

and

Life Insurance

Benefits

rcontinuedl

Actuarial accrued

liability (AAL)

$

28,374,296

Actuarial valuations of plan assets -

Unfunded

actuarial

accrued

l iabili ty (UA AL ) $28,374,296

Funded

ratio (actuarial

value

of

plan

assets/AAL)

0%

Covered payroll (active plan members) $ 23,649,462

U A A L

as a

percentage of covered payroll 119.98%

Actuarial Methods and Assumptions:

Actuarial

valuat ions involve est imates of

the

value

of

reported

amounts

and

assumpt ions

about

the probability of

events

far in to

the

future. The

actuarial

valuation for post

employmen t

benefits

includes est imates and assumpt ions regarding

(1)

tumover rate;

(2)

ret i rement rate;

(3)

health care

cost trend

rate;

(4)

mortal i ty rate; (5)

discount ra te ( investment return assumption); and

(6) the

per iod to which

the

costs apply (past,

current, or

fiiture years of service by employees).

Actuarially

dete rmined amoun t s are subject

to

continual revision as

actual

results are compared to

past

expectat ions and new est imates are made

about

the

future.

T h e

actuarial calculations are

based

on

the

types

of

benefits

provided

under

the

terms

of

the substantive plan (the plan as unders tood by

the Rapides

Parish She riff and its employee plan

members) at

the t ime of

the valuation

and on

the

pattern

of

sharing

costs

between t i ie Rapides

Parish Sheriff and i ts p lan members to that

point. The

projection

of

benef i t s for

financial


32/55

RAPIDES

PARISH SHERIFF

Alexandria,

Louisiana

Notes

to

Basic


(Continued)

(9)

Postemplovment

Healthcare

and

Life Insurance

Benefits

Ccontinuedl

Postemploymen t Benefit

Plan

Eligibility

Requirements:

Based on historical experience, it

has

been

assumed that

enti t lement

to

benefits

will

c o m m e n c e

four

and one-half

(4.5) years

after

the earliest eligibility

to

retire with

a

full pension benefit (i.e., not actuarially reduced)

and also

with

a t

least

f if teen

years

of

service (so

as

to

be eligible for medical /dental and

life

insurance)

as

descr ibed on

the

first page o f th is

letter

under the heading

Plan

Description . Medica l

benefits

are provided

to employees upon

actual retirement.

Investment Return Assumption

(Discount

Rate):

G A S B

Statement 45 states that

the

investment

return

assumpt ion

should be

the

est imated

long- term

investment yie ld on

the

investments that are expected to be used to f inance

the

payment of benefits

(that

is, for a plan

which

is

funded). Based on

the

assumption that

the

ARC wi l l no t be

funded,

a 4% annual

investment

return

has

been

used

in this

valuation.

Healthcare Cost Trend Rate:

The

expected

rate of

increase

in

medical

cost is

based on

a

graded

schedule

beginning

with

8%

annual ly, dow n

to an

ul t imate

annual rate of 5.0%

for

ten

years

out

and

later.

Mortality

Rate: The 1994 Group

Annui ty

Reserving

(94GAR) table, projected to

2002,

based on

a

f ixed blend of 50% of

the

unloaded male mortal i ty rates

and

50% of

the

unloaded

fema le

mortali ty

rates, is used. This is a recently published

mortal i ty table which

has been

used

in

determining

the value

of

accrued benefits

in

def ined benef i t

pension

plans.

Projected

future

mortality

improvement

has

not

been used

since it is

our

opinion that this table contains

sufficiently

conservat ive

margin for the population involved in this

valuation.


33/55

R A P I D E S


Alexmidr ia ,

Louisiana

Notes

to

Basic Financia l Sta tements

(Continued)

(10) Pension

Plan

Plan

Descr ip t ion. Substantial ly

all employees

of the Sheriff are

m e m be rs

of the

Louisiana

Sheriffs

Pension and Rel ie f F u n d (System) , a cost-sharing,

mul t ip le -employer

de fm e d

benefi t

pension plan adminis te red by a separate board of trustees to provide

ret i rement,

disability and

survivor benefits to

sheriff

and deputy sher i ff

members throughout

the

Sta te

o f

Louisiana.

Benef i ts

are established or amen d ed by

sta te

statute.

The System issues a publ icly ava i lable financial report that includes f inancia l s ta tements and

required suppleme nta ry informat ion for

the

System. That report m a y be obta ined

by

writing to the

Sheriffs'

Pension

a nd Relief Fund , 1225 Nicholson Drive, Baton Rouge,

Louisiana

70802 or

by

calling (225)219-0500.

Funding Policy: Plan m e m be rs

are

required to contribute 10.25%

of their

annual

covered

salary

a nd

the

Sheriff

is

required

to

contr ibute

at

an actuarially

de te rmined ra te .

The

current

rate

is

13.89% of annual covered

payroll .

The

contr ibut ion

requirements of plan m e m b e r s

and

the Sheriff

are established and may be

amen d ed

by sta te statute. As of July 1, 2005, the Sheriff also pays the

members share of the requi red contr ibut ion.

The

Sheriffs contributions to the re t i rement system for

the

years ended

June

30, 2014,

2013,

and

2012 were $3,174,598, $2,984,870, and $2,633,362,

respectively.

(11) Deferred

C om p e nsa t i on Plan

Certain employees of the Sheriff participate in the Rapides Parish

Sheriffs

Office Defe rred

Compensation Plan (P lan) adopted under the prov is ions of IntemalRevenue C o d e Section 457, which

is

administered by

the Hart ford L i fe Insurance Company. The Sheriff

d o es

not

have

manager ia l

or


34/55

R A P I D E S PARISH SHERIFF


Notes to Basic

Financial

Sta tements (Cont inued)

(13) Taxes Paid Under Protest

The unsett led ba l a nce s due

to taxing bodies

and

odie rs

in the agency

funds

a t June

30, 2014,

include

$

100 of taxes paid under pro tes t plus interest earned to date on the investment of diese funds.

These funds are he ld pending resolution of the protest and are accounted for in the Tax Collector

Agency

Fund.

(14) Litigation and Claims

At June 30, 2014, the Sheriff

is

involved in severa l l awsui ts claiming damages. In die

opinion of the Sheriffs legal

coimsel ,

resolution

of

these l awsui ts would not create a liability to

the

Sheriff in excess

of

insurance coverage .

(15) Ex-officio TaxCol lector

The amo u n t of cash

on ha nd

a t year e nd

was

$30,200.

Uie

unsett led ba lances

of

the

Tax

Collector

Fund at

June 30,2014

consistof the

following:

Ad

v a l o re m taxes $ 16,806

Protest taxes 1 00

Undistributed interest 5 ,035

Tax Notices, etc. 2,969

Redemptions

a nd

refunds to

taxpayers

4,022

Interest on

current year

taxes

1,268

Total $ 30,200


35/55



Note s

to

Basic Financial

Sta tements

(Continued)

For the fiscal year ended June 30, 2014, the taxes assessed and uncol lec ted were due to

movable

proper ty and the am ounts are as follows:

Louis imia

Tax

Commission

Decreases

Adjudications Bankruptc ies

Unpaid

Rapides Parish School Board

$

590,795

$ 9,621

$

14,159 $ 88,304

Rapides

Parish Police Juiy

384,446

6,260

9,213 57,462

Rapides

Parish Sheriff

208,851 3,401

5 ,005 31,216

Rapides

Parish

Library 87,201

1,420

2,090

13,034

Red River Levee Dis t r ic t

30,959

504

742 4,627

Red

River

W at e r way

C om m i ss i on

27,990 456

671

4,184

Rapides Parish Assessor

25,120 409

602 3,755

Ward

9

Recreation District 15,495

252

371 2,316

Ward 10 Recrea t ion Dis t r ic t 8,746

142

210 1,307

Gravity Drainage

District 5,178

84

124

774

Water

District 1

A 1,949

32

47

291

Fire District 12 5,348 87 128

799

LA Forestry

C o mmi s s i o n

582 9

14 87

LA Tax C om m i ss i on

276

4

7

41

$

1,392,936 $ 22,683

$ 33,382

$208,198


36/55


Alexandr ia , Louis iana

Notes

to

Basic

Financia l

Sta tements

(Continued)

(17) Risk Management

The Sheriff is

e xp ose d to

risks of

loss

in the a reas of vehicle l iabi l i ty,

professional law

e n force m e n t liability,

group

healrii a nd workers' compensa t ion. These risks are handled by purchasing

com m e rc i a l insurance. There have be e n no

signif icant

reductions in insurance

coverage

during the

current

f iscal

year, nor have se t t lem ents exceeded coverage

for

the past three

years.

(18) Excess'of Expenditures

O ver

Appropria t ions

The

Sheriff had

actua l

expenditures

in excess

of budge te d expenditures for

the year

ended

June 30,2014

as

follows:

Original Final

Budget Budget Actual Variance

General Fund

$41,413,200 $42,459,500 $42,645,514

$ (186,014)

(19) N e w Accounting P ronounce m e n t s

In

June,

2012

the GASB approved Sta tement No. 68, Accounting and Financial Reporting

for Pensions. GASB Sta tement No. 68 establ ishes accounting and financial repor t ing requi rem ents

related

to

pensions

for

governments

whose

employees

a re

provided with

pensions

through

plans

covered by Statement No.

67.

The

prov is ions

o f

G A S B Statement

No. 68 must

be

implemented

by

the

Sheriff

for the year

ending

June 30,

2015. The effect

of

implementation

of these s ta tements

on

the

Sheriffs

fmancials ta tements has not yet been de te rmined.


37/55

REQUIRED SUPPLEMENTARY INFORMATION


38/55



General

Fund

Budgetary Comparison Schedule

Year Ended June

30 ,2014

Budget

Variance -

Favorable

Original Final Actual (Unfavorable)

Revenues:

T axes

Ad v a lorem

$ 12,000,000 ;

S

12,300,000 $ 12,278,715

$

(21,285)

Sales

11,925,000 12,100,000 12,219,543 119,543

Intergovernmental rev enues -

Federal

129 , 600 191,100 229,216 38,116

State

2,811,000 2,948,200 2,944,510 (3,690)

Local

1,356,400 1,447,400 1,447,433

33

Fees

charges

and c om miss ions for serv ices -

Fees

719 , 000 667 , 000

683,195

16,195

Feeding

and

mainta ining

prisoners

10,134,900 10,051,900 10,050,702 (1,198)

C ommiss ions

1,320,200 1,282,200 1,295,006 12,806

Interest

i n c o m e

12,000

5,500 7,585

2,085

Odie r

income

177 , 400 215,000 253,346 38,346

Total revenues

40,585,500

41,208,300 41,409,251

200,951

E)q)endi tures :

Current

-

Public safety:

Personal services and related benefits

27,829,963

27,883,169 27,880,460 2,709


39/55


Alexandria,

Louisiana

Sp e c i a l R e v e nue Fund - D rug Enforcement

Fund

Budgetary C om p a r i son Schedule

For theYear Ended June 30, 2014

Budget

Variance -

Favorable

Original

Final

Actua l

(Unfavorable

Revenues:

hitergovemmental

Federal

$48,744 $44,930 $ 45 ,038

$

108

Local

4,186

4,375 4,375

-

Commission on forfeited assets

-

10,200

10,211

11

Total revenues

52 ,930 59,505 59,624 119

Expenditures:

Current

-

Salaries a nd related benefits 54,405 53,783 55,683

(1,900)

Utilities

-

2,536 2,669

(133)

Telephone

-

1,646 2,213 (567)

hiformants and imderco ver opera t ions

30,576 18,027 15 ,527 2,500

Supplies

- 812

2,214 (1,402)

Office

e xp e nse 249

- - -

hisurance

-

58 59 (1)

Capital

outlay

-

8,000

8,085

(85)

Total

expenditures

85 ,230

84,862

86,450

(1,588)


40/55

R A P I D E S P A R I SH SHERFF


Schedule

o f

Fund i ng Progress

For

the

Year Ended June 30,2014

Unfunded

Actuarial

Actuarial

U A A L

as a

Actuarial Actuarial

A c c r u ed

Accrued Percentage

Valuation Value

of

Liabi l i t ies Liabi l i t ies

Funde d

Covered o f

C ov e re d

D a te

Assets

( A A L )

(UA A L) Ra t i o

Payrol l

Payroll

July

1,2008

$

$14,322,544 $14,322,544

0.0% $23,283,072 61.5%

July

1,2010 $

$22,603,441 $22,603,441

0.0% $21,625,254 104.5%

July

1,2012 $ -

$27,282,977

$27,282,977 0.0%

$23,300,313

117.1%


41/55

OTHER SUPPLEMENTARY

INFORMATION


42/55

RAPIDES

PARISH

SHERffF

Alexan dria, Louisiana

Comparative Statement of Net Position

June 30.2014 and

2013

Governm ental Activities

2 01 4 2013

ASSETS

Current assets:

Cash a nd ca sh equivalents

$ 1,040,982 $ 2,188,866

Certificates of deposi t

6 ,000,000 6 ,000,000

Receivables

2,611,652 2,613,120

Accrued interest receivable

1,860

3,814

Inventories

58,655

49,341

Prepaid

e xp e nse s

63,392

60,211

Total current

assets

9,776,541 10,915,352

Noncurrent ^sets:

Capital assets, net

12,933,477 12,304,562

Total assets

22,710,018 23,219,914

LIABILrriES


43/55


Alexandr ia , Louis iana

General F u n d

and Drug

E nforce m e n t Fund

Compara t ive Ba lance Sheet

June

30,2014 and 2013

A S S E T S

Cash and cash

equiva lents

Certif icates of deposit

Rece ivables

Accrued interest rece ivable

D u e f rom other funds

Inventories

Total

assets

General F u n d

2014

2013

$ 1,024,831

6,000,000

2,611,652

1,860

338

58,655

$ 2,183,486

6,000,000

2,613,120

3,814

233

49,341

Drug

E nforce m e n t Fund

2014

2 0 1 3

$ 16,151 $ 5,380

$

9,697,336

$10,849,994

$

16,151

$

5,380

L I AB I L I TI E S

AND FUND

B A L A N C E S

Liabil i t ies:

Accoun t s payable $

197,774

$

264,665

A c c r u ed

payroll l iabi l i t ies

1,480

281

D u e

to

ofi ier funds

U ne a rne d

revenue

1

109

Total

liabilities

199,354 265,055

338

7,492

7,830

$

-

2 33

3,785

4,018


44/55

R A P I D E S

P A R I S H

S H E R I F F

Alexandria ,

Louis iana

General

F un d

Revenues , Ex pendi tures , and Changes

in

F un d Balanc e

Bud g e t to Actual

Year E n d e d

Jxme 30,2014

With

Compara t ive

Actual Balances for Year

E n d e d

June 30,2013

2014

Variance

-

Budget Favorable

2013

Origina l Final

Actual

(Unfavorable )

Actual

Revenues:

Taxes

Ad valorem

$12,000,000

$12,300,000

a

>12,278,715 $

(21,285) $11,880,369

Sales

11,925,000 12,100,000

12,219,543 119,543 11,887,949

In te rgovernmenta l revenues -

Federa l

129,600 191,100

229,216 38,116 273,482

State

2,811,000 2 ,948,200 2,944,510

(3,690)

2,812,116

Local

1,356,400 1 ,447,400

1,447,433

33

1,245,220

Fees charges and c ommiss ions for services

-

Fees

719 , 000

667,000

683,195 16,195 756,104

Feed ing

and

maintaining

prisoners

10,134,900

10,051,900 10,050,702

(1,198)

10,087,574

Commiss ions

1,320,200 1 ,282,200 1 ,295,006 12,806 1,454,861

In te res t income

12 , 000

5 ,500

7,585 2,085 12,841

Other incom e

177,400

215,000 253,346 38,346 260,066

Tota l

rev enues 40,585,500 41,208,300 41,409,251 200,951 40,670,582

Expenditures:

Current

-


45/55

RAPIDES

PARISH SHERIFF


General Fund

Budgetaiy Comparison

Schedule

- Expenditures

Year

Ended June 30 ,2014

With

Comparative

Actual

Balances for Year

Ended

June 30,

2013

2014

Variance

-

Budget

Favorable

2013

Origina l Final

Ac t ua l

(Unfavorable)

Ac t ua l

Current:

Public safety -

Personal services and related benefits:

Salaries $24,261,896 $24,321,756

$24,329,082

$

(7,326)

$23,985,363

Payrol l

taxes

390,104

380,524

376,780

3,744

379,666

Pension

3,177,963

3,180,889

3,174,598

6,291

2,984,870

Total personal serv ices and

rela ted benefi t s 27,829,963 27,883,169

27,880,460 2,709

27,349,899

Operat ing

services:

Hospita l izat ion insurance

4,261,954 4,255,031

4,253,416 1,615

4,048,939

Life insurance

308,169

307 , 376

307,094 282

300 , 180

A u t o insurance

243,700

254,800 254,987

(187)

242,924

D eput y liability 365,040

402,002 402,002

362,142

Other liability insurance

16,000

13 , 000

10,091 2,909

27,064

Tota l

operating

services 5,194,863

5,232,209 5,227,590

4,619

4,981,249

Operat ions

and

main t enanc e :

Auto fiiel and oil 1,018,800

971 , 200 1,006,126

(34,926)

1,029,725

Auto main t enanc e 386,200 417,100

424,910

(7,810)

305,692

267,045 3,255


46/55

R A P I D E S

P A R I SH SH ER I F F

Alexandria , Louisiana

General F u nd

Schedule of Departmenta l Expenditure

For

the Y e a rsEnded June

30,2014 and

2013

Personal Services

and

Related Benef i ts Operating Services

Operations

and

Maintenance

Travel and

Other Charges Capital Out lay Total

2014 20 13 2014 2013 2014 2013

2014 2013 2014 2013 2014 20 13

lenditures:

hrrent-

Executive $ 1,352 ,779 $

1,285,109

$

780,854

$

675,673

$

584,860

$

653,146

$ 8,856 $ 8,076 $ 224,603 $ 105,565 $ 2,951,952 $ 2,727,569

Finance

366,556 355,692 60 ,413 58,375 22,006

29,936 369

-

23,420

562

472,764 444,565

Hum a n re s ourc e s

99,254

95,363

16,856

16,385 45,759

76,816 1,032

167

1,630

-

164,531 188,731

Suppor t services 662,285 623,692 103,292 94,815 329,678 292,864 11,135 2,466 157,884 302,353

1,264,274

1,316,190

Bo nds and fine 243,635 231,997 49,680 46,702 18,563

19,521

-

- - -

311,878 298,220

Civil

627,626 650,122 108,431 107,167 86,052 83 ,852

-

127 8,602

972

830,711

842,240

Tax 243,427 235,927 43 ,522 42,626 125,291 125,416

-

60 21,737

-

433,977 404,029

Enforcement 6,080,711 5 ,879,916 1,040,295 994,048 1,279,545 1,214,909 21,201

24,817

992,933

338,253 9,414,685 8,451,943

Invetigative

2,372,372

3,476,801 363,896 529,543 325,354 398,895

34,335

33,375

336,713 60 ,536 3 ,432,670

4,499,150

Drug enforcOTient

1,068,264

-

174,164

-

173,174

-

16,702

-

140,207

-

1,572,511 -

School reource

off icem

3,365,831

3,301,977

528,526 511,569 47,482

41,951 6,446

2,011 11,162

6,321

3,959,447

3,863,829

Courthouse securi ty

731,629 797,144 103,986 114,627

5,703

16,863 409

213

36,804

-

878,531 928,847

Correc tions adminis tra tive 1,021,086

905,950

149,757 135,075 127,649

114,193

2,813 1,188

36,303 4,866

1,337,608 1 ,161 ,272

Correc tions (DC-1)

2,370,343 2,263,936

398,235

380,429 701,622

667,474 2,533 4,556 5 ,830 31,727 3 ,478,563

3,348,122

Correc tions (DC-3)

2,605,947 2,649,266 471,776 459,076 1,274,433

1,310,333

1,502

4,238 24,342 27,881

4,378,000

4,450,794

H o u se arres t 159,031 187,673 28,308 33,540 65,867 98,615

658 861 2,072 486 255,936

321,175

Wo rk re lease fac i l i ty

3,711,092 3 ,636,468 659,505 644,357 1,750,795 1,750,592

5,339

3,803 106,753 244,518 6,233,484 6,279,738

Maintenance/road crew

711,443 664,202

130,476

118,463

241,888

249,859 198

100

64,364 121,619

1,148,369

1,154 ,243

Wa re hous e

87,149 108,664

15,618 18,779 18,620

22,134

-

39 4,236 26,610

125,623

176,226

Tota l expenditures

$27,880,460

$27,349,899

$5,227,590 $4,981,249

$7,224,341 $7,167,369

$ 113,528 $86,097

$2,199,595

$

1,272,269

$42,645,514

$40,856,883

43


47/55



Special

R e v e nue F u n d -

Drug

Enforcement Fund

B udge ta ry C om p a r i son

Sche du l e

-

For

theYe a r E nd e d June

30,2014

With Comparative Actua l Ba lances

for

Y e a r Ended

June

30,2013

2014

Budget Favorable

2013

Original Final Actual

(Unfavorable )

Actual

Revenues:

Intergovernmental

Federal

$48,744

$

44 ,930 $45,038

$

108 $63,009

Local

4,186 4,375

4,375

-

8,005

Commission

on forfei ted

assets

-

10,200

10,211 11

4,082

Total

revenues

52,930 59,505

59,624 119

75,096

Expenditures:

Current -

Salaries and related benefits

54 ,405

53,783 55,683

(1,900)

100,218

Utilities

-

2,536 2,669

(133)

2,692

Telephone

-

1,646 2,213

(567)

3,399

Informants a nd unde rcov e r operations

30,576

18,027

15,527 2,500 24,500

Supplies

-

812

2,214

(1,402) 1,446


48/55

A G E N C Y

F U N D S

Sheriffs

Civil Fund -

To

account

for

cash rece ived f rom sheriffs sales, garnishment of wages ,

and services prov ided to

other

governmenta l units.

Also, certain

a m oun t s

are

held pursuant to

judicial orders

pending finalization

of

legal

suits,

Tax Collector Fund -

Article

V,

Section 27 of the Louis iana Constitution of 1974, prov ides

that

the Sheriff will serve

as

the

col lector of state and parish taxes and fees. The

Tax

Collector F u n d is use d

to

collect a nd distribute these

taxes and fees

to

the

appropriate taxing

bodies.

Cash Bond Fund -

To

account

for

cash

bonds rece ived

for

prisoners '

release

pending trial.

Fines and Costs Fund -

To account for fines

and costs

on traffic

and

other

legal

viola t ions

rece ived

by the Sheriff to be

distributed in

a ccorda nce with

specific l aws

and regulations.

Jail Inmate Fund

-

To

account

for

the

receipts

a nd

disbursements

made to the indiv idua l p r i son inmate accounts .


49/55

R A P I D E S

P A R I S H

S H E R I F F

Alexandria , Louisiana

A ge n c y Fu n d s

Co mb i n i n g

BalanceSheet

June

30,2014

With Comparat ive Totals for

J u n e

30,

20 13

D u e

to

others

Total l iabili ties

214 ,453

201,222

172,870

588,545

Sheriffs

Tax

Col lec tor

Cash

B o n d

Fi n e s

and

Costs

Jail

Inmate

Wo rk

Release

Lu n a te

Tota l

Civil

F u n d F u n d

Fu n d

F u n d

Fu n d

F u n d

20 14 20 13

A S S E T S

Ca sh

Due f rom

inmates

$214,453

S

30,200

$201,222 $

172,870 $ 56,217

5,934

$

288,525

887

$

963,487

$

6,821

1,093,276

5,067

Total asse ts $214,453

$

30,200

$201,222 $172,870

$

62 ,151 $ 289,412 $ 970,308 $ 1,098,343

LIA B ILITIE S

Due to

tax ing bodies

and

others

D u e

to

inmates

$

-

$

3 0 ,20 0

$ - $ - $ -

62,151

$ -

289,412

$

30,200

$

351,563

11,075

386,979

700,289

$214,453

$ 30,200 $201,222 $172,870

$

62 ,151

$289,412

$ 970,308 $ 1,098,343

46


50/55


Alexandria,

Louisiana

Agency Funds

Combining Statement of Changes in Assets and Liabilities

Ye a r Ended June 30,2014

With Comparat ive

Totals

for

Year

Ended June 30 ,

2013

Fines

Work

Tax Cash

and

Jai l

Release

Sheriffs Collector

Bond Cost s

Inma te Inma te Tota l

Civi l Fund Fund Fund

F u n d

Fund Fund 2014 2013

Ba lances , beg inning of year

$

280,618

$

11 ,075

$195,117

$ 224 ,554 $ 44 ,453

$

342,526

$

1,098,343 $2,614,123

Addit ions:

Deposi t s

-

Sheriffs

sales, etc.

3,486,422

-

-

- - -

3,486,422

3,417,482

Bonds, f ines,

and costs

- -

74,244

2,652,267

- -

2,726,511

3,246,282

Other deposits

-

- -

-

1,031,134 3,604,758 4,635,892 4,579,123

Taxes, fees, etc.

paid

to

taxcollector

-

86,896,570

- - - -

86,896,570

81,941,423

Other

addit ions

-

179

-

111,068

1,674

112 ,921 136 ,453

Total addit ions

3,486,422

86,896,570

74,423

2,652,267

1,142,202 3,606,432 97,858,316 93,320,763

Tota l 3,767,040

86,907,645 269,540

2,876,821 1,186,655 3,948,958 98,956,659 95,934,886

Reduct ions:

Taxes, fees,

etc.dist r ibuted to

taxing

bodies and others

-

86,877,445

- - - -

86,877,445 83,409,446

Deposits set t led

to

-

Sheriffs

Genera l

F u n d 937 ,473

- -

276,676

-

2,950,814 4,164,963 4,472,682

Rapides Parish Pol ice Jury

- - -

860,593

- -

860,593 1,052,514

District

at torney - - -

428,592

- -

428,592

500,910

Indigent

defender

- - -

376,189

-

-

376,189 413,812

Clerk of

Court 141,716

- - - - -

141,716

178,437

Lit igants

2,132,985

- - - - -

2,132,985 1,798,357

Other set t lements

9 ,330

- -

761,901

-

-

771,231

822,112

Other reduct ions

331 ,083

-

68,318

-

1,124,504 708,732

2,232,637

2,188,273

Tota l reduct ions

3,552,587 86,877,445

68,318

2,703,951 1,124,504

3,659,546 97,986,351 94,836,543

Ba lances ,

end

of year

$ 214,453

$

30,200 $201,222

$

172,870 $ 62,151

$ 289,412 $

970,308

$1,098,343

47


51/55

STATE

OF

LOUISIANA, PARISH OF RAP IDES

AFFIDAVIT

William

Earl

Hilton,

Sheriff of

Rapides

BEFORE ME, the

unders igned authority, personal ly c a m e

and

appeared, Wil l iam

Earl Hilton,

the

Sheriff of Rapides

Parish, State of Louis iana , who

after being

duly

sworn, deposed and

said:

The following information is true and correct:

30,200.10

is

the amount

of

cash

on hand in

the

tax collector account on June 30,2014;

H e

further

deposed

and

said:

All

itemized

statements of the amount of taxes collected for tax

year

2013, by taxing authority are

true

and correct.

All itemized

statements of all taxes assessed and uncollected, which indicate the reasons for the

failure to collect, by taxing authority are true and correct.

Sheriff of

Rapides

Parish


52/55

INTERNAL

CONTROL, COMPLIANCE,AND OTHER INFORMATION


53/55

C .

Burton Kolder, CPA*

Russell F. Champagne,

CPA*

Victor

R.

Slaven,

CPA*

Gerald Thibodeaux, Jr., CPA*

Robert

S.

Carter,

CPA*

Arthur R. Mlxon, CPA*

Penny Angelle Scrugglns, CPA

Christine

C.

Ooucet, CPA

Wanda

F. Arcement, CPA CVA

KOLDER CHAMPAGNE SLAVEN

COMPANY

LLC

CERTIFIED PUBLIC ACCOUNTANTS

OFFICES

Stephen J. Anderson, CPA

Cheryl arlley, CPA

Bryan

K. Joubert,

CPA

Matthew E. Margaglio, C PA

Allan J. LaBry, CPA

Abert R. Leger, CPAPFS,CSA*

Marshal W. Guidry, CPA

Stephen R, Moore, Jr., CPAPFS.CFP'.ChFC*

James R.

Roy,

CPA

Robert J.

Metz,

CPA

Aan

M. Taylor, CPA

Kelly M. Doucet, CPA

Mandy B. Self, CPA

Paul Delcambre, Jr., CPA

Kristin B. Dauzat,CPA

Jane R. Hebert,CPA

W. Jeffrey Ldwry, CPA

Brad

E.

Kolder,

CPA, JD

Casey

L.

Ardoln, CPA

Deidre

tock, CPA

Karen

V.

Fontenot, CPA

*A ProTesslonsI Accounting

Coipotmtion

I N D E P E N D E N T

AUDITORS'

REPORT O N

I N T E R N A L C O N T R O L

OVER

F I N A N C I A L

R E P O R T I N G

A N D

ON COMPLIANCE A N D

OTHER M A T T E R S BASED

ON

AN AUDIT OF

F I N A N C I A L S T A T E M E N T S PERFORMED IN

183 South Beadle Rd.

LBfayette, LA 70508

Phone (337) 232-4141

Fax (337) 232-8660

113 East Bridge St

Breaux Bridge, LA 70517

Phone

(337) 332-4020

Fax (337)

332-2867

1234

David

Dr.Ste203

Morgan City, LA 70380

Phone (985) 384-2020

Fax

(985)

384-3020

434 East Main

Street

Vllle

PtaRe,

LA 70586

Phone (337) 363-2792

Fax (337) 363-3049

332

West

Sixth Avenue

Obeiiln, LA

70655

Phone

(337)

639^737

Fax (337) 639-4568

450

East MainStreet

New Iberia, LA 70560

Phone (337) 367-9204

Fax (337) 367-9208

200

South Main Street

Abbeville, LA

70510

Phone (337) 893-7944

Fax (337) 893-7946

1013 Main Street

Franklin,

LA

70538

Phone (337) 828-0272

Fax

(337) 828-0290

133 EastWaddllSt.

Marksvll le

LA

71351

Phone (318) 253-9252

Fax

(318)253-8681

1428 Metro Drive

Alexandria, LA713Q1

Phone (318) 442-4421

Fax

(318)442-9833

WEB

SUE

WWW.KCSRCPAS.COM

Retired:

Conrad

O. Chapman,

CPA* 2006

ACCORDANCE WITH

GOVERNMENT

AUDITING

STANDARDS

T h e

Honorable William

E .

Hilton

Rapides

Parish Sheriff


We have audited,

in

accordance

with

the auditing

standards

genera l ly accepted in the United States

of

America

and the

standards

applicable

to

f inancial audits contained in

Gov e rnm e n t Auditing

Standards, issued

by the Comptroller Genera l of the Uni ted States, the fmancial statements

o f

the governmenta l activities, each

major fimd, and die

aggregate

remaining fund informat ion of theRapides Parish Sheriff (the Sheriff) as of a nd

for the

year

ended June 30, 2014,

and

the re la ted notes to

the

f inancia l statements, which collectively

com p r i se the

Sheriff's basic

fmancial s ta tements and have issued

our repor t

thereon dated September 30,

2014.

Internal

Control

overFinancial Reporting


54/55

Compliance

and Other

Matters

As

part of

obtaining reasonable ^surance about whether the

Sheriffs financial statements are fi-ee

of

material misstatement,

we

performed

tests of

its compliance

with

certain provisions of laws, regulations,

contracts and grant agreements, noncompliance with which could have a direct and material

effect

on the

determination of financial statement amounts. However, providing an opinion on compliance wilh those

provisions was

not

an objective of

our

audit, and accordingly, we do

not express

such an opinion. The

results

of our tests disclosed no

instances

of noncompliance or

other

matters that are required to be

reported under

Government

Auditing

Standards.

Rapides Parish SherifTs Response

to

Finding

The Rapides Parish Sheriffs response to the finding indentified in

our

audit is described in the

accompanying

summary

schedule

of

current a nd

prior

year audi t

findings

and correct ive action

plan.

The

Sheriffs

response was not

subjected

to

the

auditing

procedures

applied

in the

audi t

of the

financial s ta tements

and,

accordingly ,

we

express no opinion on it.

Purpose of this

Report

The

purpose of this

report

is Solely to

descr ibe the scope

of our testing of

internal

control

and

compliance and the

results

o f

that testing, and

not to

prov ide

an opinion on the

effectiveness

of

the entity's

internal

control

or

on

compl iance . This

report is

an

integral part

of an audi t

pe rformed

in accordance with

Government Audi t ing

Standards

in considering the

entity's

intemal control and compliance. Accordingly ,

this

com m uni ca t i on

is

not sui table for any other purpose . Although the intended use of

this

report m a y b e

limited unde r Louisiana Revised Sta tute 24:513, this report

is

distributed by the Legislative Auditor as a

public docum e n t in a ccorda nce

with Louisiana

Revised Sta tute 44:6.

Kolder,

Champagne, Slaven Company, LLC

Cert i f ied Publ ic Accountm i ts

R A P IDES

P A R I S H

SHER IF F


55/55


Summary Schedule of Current

and

Prior Y e a r

Audi t

Findings

and

Correc t ive

Act ion Plan

Y e a r Ended

June

30,2014

Ref. No.

Fiscal Year

Finding

Initially

Occurred Descr ip t ion o f Finding

C U R R E N T Y E A R (6/30/14)-

Tntemal control:

2014-001 2014 In order to ascer tain

that

internal controls

are

operat ing ef fect ively over die purchasing

funct ion, management should adhere to the

current

purchasing policies

and

procedures.

M anagement should verify that proper

init iation,

authorization, and approval

of

purchases

are followed.

Addit ionally ,

management should rev iew current credit card

policies and

take

measures

to

ensure

that credit

card

purchases

a re ma d e

in

accordance

with

approved purchasing policies, cards are

proper ly secured , and

activify

is proper ly

monitored.

Correct ive

Action

Taken

Correct ive Act ion

Planned

Contac t

Person

Ant icipated

Complet ion

Dat e

N o

M anagement will review current policies and

procedures wi th employees and

take

steps

to

verify that purchases

are

m a d e in accordance

with approved policies

and

procedures.

Rapides Parish Sheriff's Office Audit Report

Documents

Transcript of Rapides Parish Sheriff's Office Audit Report