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BEA UREGA R D PA R ISH SHER IFF 'S TA X COLLECTOR A GENC Y FUN D
DeR idder , Louisiana
STA TEMENTS OF A SSETS AND L IA BIL IT IE S AR ISING OUT OF
CA SH TRAN SA CT ION S , AN D COLLE CT ION S , D ISTR IBUT ION S AND
UN SE T T L E D BA L A N CE S W IT H A C C OM PA N Y IN G A U D IT O R 'S R E PO R T
JUNE 30 , 1999
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C O N ~ E N T S
Schedule Page No .
Independent Auditor 's Report 1-2
Statement o f A ssets and L iabilitie s
A r ising out o f C ash Tr an sac tio n s A 3
Statem ent o f Co llections , Distributions
and Unsett led Balances B 4- 5
Notes to the Financial Statements 6-7
Report on Comp liance and Internal
Contro l over Financ ial Reporting
Based on an Audit o f the Statem ent o f
the A ssets and L iabilities Arising out
o f Cash Transactions and the St atem ent
o f Co llections , Distributions , and
Unsettled Balances Performed in Accordance
w ith Governm ent A uditing Standard s 8-9
n
John A . W i dham , C P A
o si por i
A Prfe sonalCor aton
h ne .
1620 N ort Pi St ndham , CPA
John A . W i
dder, LA 70634
D eR i
. 318)462-
Tel ( 3211
x. 318)462-
Fa ( 0640 INDEPENDENT AUDITOR 'S REPORT
DeR idder , Lou is ian a
I have audited the statement o f assets and liabilities
arising out o f cash transactions and the statem ent o f
co llec t io n s , d istr ibut ions and un sett le d b a lanc e s , o f the
Beauregard Parish Sheriff 's Tax Co llector A gency Fund as o f
and for the year ended June 30 , 1999 , as listed in the tab le
o f content s . These statem ents are the responsibility o f the
Beauregard Parish Sheriff . My responsibility is to express
an op inion on the statement o f assets and liab ilities arising
out o f cash transactions and the statem ent o f collections ,
d istribution s , and unsettled balance s based on my audit .
I conducted my audit in accordance w ith generally
acc ep ted aud it in g st andard s , and GOV E RE RNM ENT A UD IT ING
STA N DA RD S , issued by the Com ptro ller G ene ral o f the U nited
States . Those standards require that I p lan and per form the
audit to obtain reasonab le assurance that the statement o f
assets and liab ilities arising out o f cash transactions and
the statem ent o f co llections , distr ibutions , and unsettled
balances are free o f m aterial m isstatem ent . An audit
inc ludes exam ining , on a test basis , ev idence supporting the
am ounts and disc losures in the statem ent s . An audit also
inc ludes assessing the accounting princip les used and the
significant est im ates made by m anagem ent , as w ell as
eva luat ing the o verall pre sen tatio n o f the statem ent o f
asset s and liabilities arising out o f cash transactions and
the statement o f collections , distributions , and unsettled
balances . I be lieve that my audit prov ides a reasonab le
basis for my opinion .
A s de scribed in Note i the Beauregard Parish Sheriff 's
Tax Co llector A gency Fund prepares it s statem ents on the cash
basis , w hich is a comprehensive basis o f accounting other
than generally accepted accounting principles .
- i-
Mr . Bo livar Bishop
Beauregard Parish Sheriff and
Ex-O fficio Tax Collector
DeRidder , Louisiana
P age 2
In my opinion , the accompany ing statem ent o f asse ts and
liab ilitie s arising out o f cash transactions and the
statem ent o f co llections , distributions , and unsettled
balances presents fairly , in all m ater ial respects , th e cash
balances of the Beauregard Parish Sheriff 's Tax Collec to r
A gency Fund as of June 30 , 1999 and the co llections it
received and distributions it paid for the year then ended on
the basis o f accounting described in Note i .
In accordance with GOVERNMENT AUD IT ING STANDARDS , I have
a lso issued a report dated Novem ber 16 , 1999 on m y
considerat ion o f the Beauregard Parish Sheriff 's Tax
Collector A gency Fund 's internal contro l structure and its
comp liance w ith law s and regulations .
,
9
C P/
lana
99
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St at em e n t A
B E A U R E G A R D P A R I S H S H E R IF F 'S TA X C O L L E C T O R A G EN C Y FUN D
DeRidder , Louisiana
Statement o f A ssets and L iab ilities
A rising out o f Cash Transact ions
June 30 , 1999
A SSETS
C ash $ 228,113
LIABILITIES
Due to taxing bodies and others $ 226,113
Due to gene ra l fu nd 2 ,000
Total liabilities $ 228,113
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St at em e nt B
BEA U R E GA R D PA R ISH SH E R IF F 'S TA X C O L L E C T O R A G EN C Y FUN D
DeR idder , Lou isiana
Statement of collections , Distributions ,
and Unsettled Balances
For the Year Ju ly I , 1998 to June 30 , 1999
]
[N SETTLED BAL ANCE S AT JUNE 30 . 199 8 $ 185,265
~QLLECTIQN$
A d valorem taxes :
Beauregard Parish $ 11,897,596
City o f DeR idder 397 ,57 1
Tow n o f Merryv ille 13 ,540
Interest earned on :
De linquent taxes
Beauregard Parish 645
City o f DeRidder 571
Town o f Merryv ille 34
Inv e stm e n t s 409
Prote sted taxe s 657
Occupationa l and chain store license s :
Beauregard Parish 99 786
C ity o f DeRidder 370 848
Tow n o f Merryville 41 670
Angling , hunting , and trapping licenses 16 126
St ate rev enu e sh ar in g 659 2 15
T ax no tic e s , etc . 16 764
Fire protection assessment (Act 145 of 1987) I0 000
Gaming licenses (escrow ) 93 715
Sa le s tax :
City of DeRidder
Beauregard Parish School Board
Beauregard Parish Police Jury
Town o f Merryville
Sheriff
Bac k taxe s
Prote sted t axe s
Tax sale redemptions
Louisiana tax comm ission assessment fee
M iscellaneous
To ta l co llect ion s $ 27 ,773 ,032
Tot a l $ 27 ,958 .297
(Continued )
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S t at em e nt B
BEA UREGA R D PA R ISH SHER IFF 'S TA X COLLECTOR AGEN CY FUND
DeRidder , Louisiana
Statement of Co llections , Distributions ,
and Un sett led B a lanc e s
For the Year July 1 , 1998 to June 30 , 1999
Lou isiana Departm ent o f W ildlife
and F ishe r ie s 79 ,339
Louisiana Departm ent o f Agriculture
and Forestry 39 ,776
Louisiana Tax Comm ission 3 ,22 6
Beau re gard Par ish :
Po lice Jury
Sc hoo l Bo ard
W aterwork s districts
Library
Sheriff
A s se s s o r
C lerk o f Cou rt
Fire districts 301 ,565
Sales tax aud it fees 54 ,380
Pen sion fu nd s 331 ,532
Tow n o f M erryv ille 270 ,693
C ity o f DeR idder 4 ,329 ,924
Re funds 24 ,336
M iscellaneous 20
Tot a l $27,730 ,184
UN SETTLE D BA LAN CE S AT JUNE 30 . 1999
D U E T O T A X IN G B O D IE S A N D O T H E R S $ 228,113
(Concluded )
- 5-
BEA UREGA RD PA R ISH SHE R IFF 'S TA X COLLECTOR A GENCY FUN D
DeRidder , Louisiana
Notes to the Financ ial Statem ents
For the Year July I , 1998 through June 30 , 1999
i . SUM MA R Y OF S IGN IF ICA NT A CCOUN T IN G POL IC IE S
A s prov ided by A rtic le V , Section 27 o f the Louisiana
Constitution of 1974 , the sheriff is the ex-o fficio tax
co llector o f the parish and is responsib le for the co llection
and distribution o f ad valorem property taxes , parish sale s
taxes and occupational licenses , state revenue sharing funds ,
angling , hunting , and trapp ing licenses , and fines , costs ,and
bond for feitures imposed by the district court .
Louisiana Revised Statute 24 :517 (D ) requires that the
account s of each p arish t ax co llector be audited annually .
Accord ingly , the accompany ing statem ents re flect the
financ ial activ ity o f the sheriff relating only to his
responsib ility as ex-o fficio parish tax co llector . Amounts
included in these statements of assets and liabilities
arising out o f cash transactions and collections ,
distributions and unsettled balances are also included in the
sheriff 's annual general purpose financial statements .
The account s o f the parish t ax co llector are est ab lished
to reflect the collections imposed by law , distributions
pursuant to such law , and unsett led balances due various
taxing bod ies and others . The accompany ing statem ents of
assets and liabilities arising out o f cash transactions and
co llections , distributions and unsett led balances have been
prepared on the cash basis of account ing , w ith collections
recognized w hen received and distributions reflected when
paid .
- 6-
BEA UREGA RD PA R ISH SHER IFF 'S TA X COLL ECTOR A GEN CY FUND
DeR idder , Louisiana
Notes to the Financial Statem ents
For the Year July i, 1998 through June 30 , 1999
2 . STA TE REVEN UE SHA R ING FUND S
The revenue
T h e r e w e r e no ex c e s s revenue sharing funds .
sharing funds prov ided by Act 763 o f 1990 were distributed as
fo llow s :
119 ,171
279 ,302
A s se s so r 48 ,255
Sheriff :
Law En forcement District -
Inc lude s Comm ission 152 ,117
L ibrary 49 ,014
Pen sion fund s 11,~ 6
To ta l $ 659,215
3 . UN SETTLED BALANCES AT JUNE 30 , 1999
Due to Lou isiana W ildlife and
Fisheries Comm ission $ 6 ,552
Due to Louisiana Forestry Comm ission 39
Due to Beauregard Parish Po lice Jury 2 ,774
Due to Beauregard Parish Schoo l Board 4 ,820
Due to Beauregard Parish Waterworks District 177
Due to Beauregard Parish L ibrary 693
Due to Beauregard Parish Sheriff 1 ,435
Due to Beauregard Parish A ssessor 379
Du e to 5e aur~gard P arish F ire D istr ict ~ 351
Due to C ity o f DeRidder 336
Due to Tow n o f Merryv ille ii
Hunting and fishing escrow 11 ,451
Protested taxes escrow 197 ,095
Due to general fund 2 .000
Tota l $ 228 .113
-
7-
John A . W indham , C P A
o sonalCor aton
4 Pr fes i
.
por i
1620 N ort Pi St.
h ne ndham , CPA
John A .W i
dder, LA 70634
D eR i
. 318)462-
Tel ( 3211
F~ .( 0640
318)462- REPORT ON COMPLIANCE AND INTERNAL CONTROL
OV ER F INANC IA L REPORT IN G BA SED ON A N A UD IT OF THE STA TEMEN T
O F A SSE T S A N D L IA B IL IT IE S A R IS IN G OU T O F CA SH T RA N SA C T ION S
AN D THE STA TEMENT O F COLLECT ION S , D ISTR IBU T IONS , AN D
UN SETTLED BA LA NCE S PER FORM ED IN A CCOR DANCE W ITH
"GOVERNMEN T A UD IT ING STA N DA RDS "
Mr . Bo livar Bishop
Beauregard Parish Sheriff and
Ex-O fficio Tax Co llector
DeRidder , Louisiana
I have audited the statem ent o f asset s and liabilities
arising out o f cash transactions and the statement of
co llections , distributions , and unsett led balances of the
Beauregard Parish Sheriff 's Tax Co llector A gency Fund as o f
and for the year ended June 30 , 1999 , and have issued my
report thereon dated November 16 , 1999 . I conducted my audit
in accordance w ith generally accepted auditing standards and
the standards app licab le to financial audits contained in
GOVERNMENT AUD ITING STAN DARDS , issued by the Comptroller
G enera l o f the Un ited State s .
Comp liance
A s part o f obtaining reasonab le assurance about whether the
statement o f assets and liab ilities arising out of cash
transactions and the statement o f collections , distributions ,
and unsettled balance s o f the Beauregard Parish Sheriff 's Tax
Co llector Agency Fund are free o f m aterial m isstatement , I
per form ed tests o f its comp liance w ith certain provisions o f
law s , regu lations , contract s and grants , noncomp liance w ith
w hich could have a direct and material e ffect on the
determ ination o f the statem ent amount s . However , providing an
op inion on comp liance w ith those prov isions w as not an
objective of my audit and , accordingly , I do not express such
an opinion . The resu lts o f my tests disc losed no instances
o f noncompliance that are required to be reported under
G OV E RN M EN T A U D IT IN G STA N DA R D S .
-
8-
M r . Bo livar Bishop
Beauregard Parish Sheriff and
Ex -O ffic io T ax Co llector
DeRidder , Louisiana
P a ge 2
to determ ine my auditing procedures for the purpose of
expressing my opinion on the statements and not to provide
assurance on the internal contro l over financial reporting .
My consideration of the internal contro l over financial
reporting wou ld not necessarily disc lose all m atters in the
internal control over financ ial reporting that m ight be
m aterial w eaknesses . A m aterial w eakness is a condition in
w hich the design or operation o f one or more o f the internal
contro l components does not reduce to a relatively low level
the risk that m isstatements in am ounts that wou ld be material
in relation to the statements being audited m ay occur and not
be detected w ithin a tim ely period by employees in the norm al
cour se o f per form ing their assigned funct ion s . I noted no
m atters invo lv ing the internal control over financial
reporting and its operation that I consider to be m aterial
w e a kn e s se s .
This report is intended for the inform ation o f the Beauregard
P ar ish Sh er iff and th e L egis lat iv e A ud ito r . How ev er , this
report is a m atter o f pub lic record and its distribution is
not lim ited .
C P~
lana
November 16 , 19 99
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