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District Attorney for the 18th Judicial District

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   DISTRICT ATTORNEY OPTHE ElG&XCKNTfl
             JCMOALMSTMCT

           PtrWiM of Ibtrvffl* Pointe Coupe*
            and Wtat Baton Bongo, LanUajia

            ANNUAL FINANCIAL REPORT
    AJ of and For the Ynr Ended December 31, MW




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

    Release Date
                                     DISTRICT ATTORNEY OF THE EIGHTEENTH
                                               JUDICIAL DISTRICT

                                             PorMiei of DxrriUo, Potato Coupee,
                                              and W«t Union Rouge, Loubdm*

                                             ANNUAL FINANCIAL REPORT
                                     As of and Ftor the ¥w Ended Decanter 31. MM

                                                         OONTJJNIS
                                                                                          -
Independent Audteatt' Report                                                                  1-2
Management's Discussion Bod Anolyiii                                                          3-6

Hub financial SlaUmrart;
       Government ffideFinaiKud Statements:
                 Statement of Net Aucte                                                       7
                                                                                              &

        Funrf Financial Statements:
                 Bilance Sheet -GovemmcnlilFfflidB
                                             f nmnnfrf
                   To the Statement of Not Aarti                                              10
                 SMement of Revenues, Expenditurefl, ind dungea to Fund
                    Rplrnwt _ fVmpniiiM-fitBl PIIIH<|                                         H
                 Rcpnnc^^ilifffHTf fe SinlttiiiPiit of Kcvemia, Bxpcnditnm, audOimgei
                   In Fund Balmoes -Goveomicnttl Fonda to tie Statement of Activities         12
                 ScuteroentofFiduciaiyNctAwrts                                                13

        Note* to Pumicifll SutemoU                                                      14-23



                                                                                           24

                                                                                           25
        Budgetary Con?»ariflmSdrduk-Worthkw O                                             26

Supptementd InAmuttOn
Repatt aalncenial Oonlcol Over FSouicul RtpoitniE ind anConfiliiince ind

        Aocordnnce with Government Auditing Standard*                                         27
                               iJ it tiie
Siimmaty SuhMJn]* nf Pindingp a i Q i « i i i J Chrta                                     2R



          ScbadnlB of Prior Audit Finding!                                                 29
                                 MAJOR & MORRISON
                                   CERTIFIED PUBLIC ACCODHTAKTS

                                                                                               MENWBM:
JOB* L. HDRBZHV III,           C«k, K                                                  MfltttCAM UWTITUYI OF
wir a. anna, CM, PC
                                                                                        aocarr or
                                                                                        'lf JKD VQBLXC
       p. MAJOR, cm,, EC


                                           INDEPENDENT AUDITORS' REPORT




HotwmbleRickinJ J.Wsid,Jr.
District AttonKy, IBfe Judicial District
PlaqnenmiB, Louisiana 70765-08380

Wo have audited ft* auajuamiyina; fcmtM siaietinrim of die governmental Bctivitiea md euh major find of die District
Attorney, 184 Judicial District for flu Firaboa of ttwvflle, PtndE Coupee And West Baton RougOt Stale of Lomuin, a
compoM^uoir of the Ibeiviflcind West Baton RpofflPii^
jw ended December 31, 20H winch ro^^
of contentB. Thgc finenciil itatemena ue The laronribiltty of (be DWPflgaPS°* °f fte Durtrict Attorney, ISih Judicial District
Our icaponmbiljly is to raprai an opinion onthew fiwnc»l«t*tetncoli based on our mdh.

We eondoctaxl our audit in aocondmce witfi auditing ttandacdi gencolly icoepted in OB United Stntei of AnericB and H»
atindardt appKabb to fmanciil auditt cotttam^
Ucdtod States. Tbow raodards wquin *»t we plan and perform die audit to ubbiin icanmiahlr iuurtn« about whether the
financial statement* an free of nmkrial nriiitotement An nidit mctude* nnrmining, on * ten buis, evidence wppoctiqg the
anmna and duclororei in die financial ttatanaants. An audit alao indudei iiBriiinc the ar-mniting princ^nlci wed ad
audit pnividct a icaaDoahle baaiifin*our opinion.

h our cpnnoB, ike fbincial atatenmb rcfctred to above praait fatty, in *U material Tttpectt,
die govofflnental acdvitiei and each major flmd of the District Attnniey, 18th Judicial Kit^
Coupee and We* Bftton Rouge^ State of Laotiana, as of Decwubei 31, 2004, and the respective change* in financial poritwn
fteveof lor te yeafttra ended in conCbRDi^ wib
In accordance with Gavenmtrf Auditing Standards, we have alro issued our report dtted May 13, 2002 on our
tte DiftriBt AtnxneyB mtenul oonbnl over financial noportinjs and en nv tefti of ita oampUanso wifli certain pnoraioni of law,
                                           a^
itfemal ccntnl over             repuitiug and oonailianpe md the multo of that teting and not to provide an opimoa on
                                                         Th«* ^«*» h ^ fr*-£i*l pBft **** •" "Ultit p*****!!^ fall


The Managements Discusskm and Analysis on pega 3 tbnni^i 6, and budgetny compariion infcm«tion aa listed in the
fonfioing table of ffiiileatSt am not i nquued paxt of ftie ba>ic f**™1*^*^ itatenaenta, but are snpplcnKnnuy infinmtioa leqmnd
              pinipeig
byucounin^pinidpleigenafl%BDDeptcdm                                              We hnv^^ed certain Uniited procedure*, i^ich
coosifted principally «f inquiae* of nwngemfltt xegmhng the methods of meuuRment md presentation of the required




                                                              1
           POST OFFICE BOX 190, NEW ROADS, LA 70760 - PHONE (225] t3M531 - FAX (225) «3MBM
Our udit WM conducted for toe purpose of fbnnmg opinions oa the fizundil ahitnmmfi that collectively wwnnic the Dtottict
Attorney*! basic flnmciaiilatomenfr. TOB iccoinpaiyiiig wpptoinenW
fee foragping dblc of oontcnto BE pnKtded fin die purpose of addition*] uurtyiai «nd we not« nquind put «f tie bwfc
finiBcU ittteaieDii of ite Dishiec Atton^. So^
of ihebieic fioaocial statements and, inouropiraon^ is fiiirty stated in ifl nuftiial respects in rehtion to fbabpiic fiomdal



Mq'wmd Mantra
          i, Louisiana,
May 13,2005




                                                 2
          POST OFFICE VOX 1TO,HEW ROADS, 1A707CO-FHONE (325) 638-4531 - FAX (225) 638-6BM
MANAGEMENT'S DISCUSSION AND ANALYSIS
                   DISTRICT ATTORNEY Of THE EIGHTEENTH JUDICIAL DISTRICT

                               MANAGEMENTS DISCUSSION AND ANALYSIS
                                        December 31, 2004


The Management's Discwsion and Amlysu (MD&A) of the District Attorney of th» Eighteenth Judicial District
(Diatrict Attorney) provides an overview and overall review of fee District Attorney's financial aativitiea for 1ha
fucal year coded Dectnfber 31, 20H. The talent of the MD&A IB to look at the District Attorney i financial
pri fiifmanrft a> a wlmle. Tt dmnli^ therefore, he nod in nniijimp.tinin with ftie rtfatrnrJ Attnnij-y** ferial
found in th» financial section ftorting on page 7, and the noteitherrto-NTO^W is raeletnent of the new reporting
model adopted by tbeGovemoteotalAccoudliiigStaiidafdiBoari                                           Basic
                                                                   t*- for Staff and Local Governments iuued June


FINANCIAL HIGHUCETTS

                  Toe District Attorney's total act isacta decreaacd by $90,135 over ttic COUTK of thia ycar'i
                  opentiani.
                  During tbe yaar, tiw District Attorney'iexpeasei won $95,02Qmoir* than the Jl.960,299
                             in

         •        The total cost offlwDiatrict Attorney's program* *•• $2,053,319, m incrcauc of •pprcwimately
                  1208,143 or 113 percent
         •        The govemmeotal activitiej reported t deeceew (exchidmggeneralrevcmie*) thu yearof WOJ69.

OVERVIEW OF THE FINANCIAL STATEMENTS

Thil umual report comuta of fiwpirto— nmnagcnBrt'i duourioa and analysii (itaU aectioo), the basic financial
statcnrnta. required iiqjpleittiitatyurfoa^
•WcticuU inciadc two kinda of rtttements that present different views of the District Attorney:
                  The firattwo RtatemenlBonpigci 7 and 8 are government- wide finaicial tttttcmentt
                  inforraatiofl about the tctivftle* of the DtttriclAttom^asawhokaiidpreieotaloDgcr-tcnnview
                  of dK Diatrict Attorney 'i &UPGN.
                  pads of the Diitrict Attorncy'K government importing the PtMrict Attoraey* J opontwns in toon
                  detail than the EovenKnent-

                  •         The ^nwranunta) tonda «M^"*qp'« tell how genenl government aervicca, anch aa
                           judicial services, were financed in die abort term aa well at whstieuiaina foe ratnta
                            spending.
                  •         Pi^iiei^iy fimd alMteBHiiito Tftm^f mturaig/yim lAta^^nfinanOialTPhriitfnM
                            flic Diatrict Attorney acta solery aa agent tor the benefit of others, to whom the resooicei
                            in queanbn belong.

              tatemeDta alw inehide notes d^
provide Additional detailed data. Tho notaa an &UawcdbyaKctionoftcqiiiiednppleme3ilBiyiiifaniiBtkm^

datx The lag aection of the report cortBJiMa^^
any compliance findmga. The ictt of fraaoffcnfiewiect^
           oontenb of each of die itatementa.



The goveninKi^wide atateirienta report inform
•oconnting, winch i> nmilor to that which it uwd by prirfitt HCttf OOOipam«,'nw»totementof netawcti onpftge 7
includea all of the District Attorney's auets andttabilhiM.All of to current vnrt
accounted for mtheatitecnent of activities <mpa^ 8, regardle«orwheni»ahi* received or paM.
                   DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT

                                MANAGEMENT'S DISCUSSION AND ANALYSIS
                                         Dramber 31,2004

That tiro •Inlnirnli report tie District Attorney's net auett and change* in them. Net Meets - the difference
between ft» District Attorney** ajaete and liabffitiea- is o«wiytomeaiuretl]cDiitrictAttnnKy'afii»Dcialbw»lth,
ot futaflcial poiitko. Over time; inczeuei and decrease* in the District Attomey'a not aiaeti aw one indicator of
•ifrgfliar fai pinneM frprith
to HK» Ihc ovcaD hcalfli of flic Dulrict Attamoy.

The government-wide financial &tatEmenla of die Diitrict Attorney, reports tmiy one type of activity- governmental
activities All of tfae District AttomBy'K buk servion are mchidBdhere, mch u judidal lervjccs and BDnecal


FnndFinuidalStaleiiwiiti

Tfae toid financial «taceQwittr begiB^^
significant faids-DOt the Diitrirt^
ate aecoantiog device diat the Dtoict AttotDey w^
puticulBT purpna.

The Diitrict Attorney nset only the governmental type of fund wife the following Bccounting •ppnouh. Moot of the
Pialriet Atlpmey1* tmmc. aenricea ME mehnfad m gpnieramen*ri fimd^ mhicb fnniii nn htpw CMh ami ntlier fJiMnraal
Bafcti that can be rflidfly coovwted to ««sh flow h and out of ttuiwfijnds^ttxJltobtUncwleflittj^iir-eDdtlifltBre
avaikbla fti apeodio^ TbeM (bodi are xoportod i^^
^ttchtBgunrM raah and all oflier flmnritl auaci Hut can bo readily oopverted IP caib. The govenmiental fond
rtatemonto thercfigB provide a detaikd abort-teim view of the Diitrict Attocney'i general gpranment apecatiani and
the basic aervicw it pcovidea, and helpJ you datcnnme whether ttcroaronnre or tewcr fining
be spent in fiic near future to finance die Diatriet Attorney's progrtintSiacetlMinlbrnifltimdoanotiacludctbe
                                                             wt prmrirf^ THnniiriliariniM nn tkr aiilimqiMmf puptf f>««f
WCPhin ttM TP^atH"^^^ (P^ ififlgr<Bie^i) hetncen the tarn difppi«it typf

FINANCIAL ANALYSIS Of THE DISTRICT ATTORNEY AS A WHOLE

Net UMts. The Dirtrict Attorney's combined net uscti chafed ligninanUybctwwnfiacil yean 200J and 2004,
dccreaiing to appnHUmately 1600,000. (See Table 1 below)

                                                        Table 1
                                            District AttonKy'a Net Aaaeb
                                                                Govwnmtatal                   Oownmntal
                                                                  AetHtto                      AetiTltfet
                                                                    2003                         2004
                  Current and otlKTMiela                         $   576^32                  S 532*489
                  Ctpitalaueis                                        95-663                   115^66
                           Tvtaiasieto                          S    «71,995                 S 447,755

                  Current liabilities                                   1,502                     52,241
                  Noncunmt lisbflitki                                       0                     15.156
                           Total K«bfliti«t

                  Netaasets;

                  Inveated in capital assets, net of
                   iclaoddebt                                         95,663                    95,05S
                  Rwnicted-IV-D Prognua                               29/441                    16,005
                  Restricted - Worthlew CbeckPngnm                    65,733                    75,464
                  Unrestricted                                       479.635                   393.831
                           Total not ftttefa
                   DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT

                                MANAGEMENT'S DISCUSSION AND ANALYSIS
                                         December 31,2014
Netaetote of the District Attomey'i governmental aetivitiee decreased by 13,4 percent to 1580,358.
ChugM In net waeb. The Dfefcict Attomey'a total revenues increasad by 7.9 percont to SI .97 mfllion (See Table
2), doe to higher collectionfi on fines, feu and forfeitures andprc-trail intervention feet. Approximately 58 poroont
jvTthff THrtrirf AttnmryN nengmie nmrv-a from finea, fcaa, ami fnrfritarea CftlWleil ftram figfenriynfr jn rtyfl   flft^

cruniDRl cue*.
The total coat of all programs md aefvioes bctewed approximately S20S.143 or lljpffceot due to additional
personnel and benefit expenses incurred. The District Attorney's etpetuet coverall services performed by its officer

Governmamial Acttvlttea

Kevemuefor^ Diiirici Aqontsy'a gmrenuan^


                                      ChuwM In DWrlet Attorney1* Net Aaaata
                                                                       Gorenunental                 GwcrniBHrtal
                                                                                                        ctlTttt
                                                                             2003                        2004

         SenouM
                  Omrgeiflarsenrjcei                                      $ 1,042,098                  $ 1,142,877
                  Federil nod State grtnte                                   773^92                        817,422
                                                                                                             4.885
                             Total revenues                               S 1^21,477                   $ 1,969484

         EipaniM
         General go                                                        1^47.176
                             Total ezpeniH                                11J47.176                    » X058319

                                                                          1 t 1*.MV\                   t <• «L13«



                                                      T»Ue3
                              Net Cart of Pigtrtct Attorney'• GOTH immiUl Aettrfttoi

                                                        Total Coft        Net Cost
                                                       ofServica         of Service*
                                                         3004              2004

         Judicial Servicca                              1,852,105           40.769
         TV-D Protram                                     20A213            54.350
                  Tttal                                                   « MAM


FINANCIAL ANALYSIS OF THE DISTRICT ATTOHNKrS FUNDS

Aa dw Dutrict Athmcy camploiodilM y««r, it» goremmeatel Ibnda npoctod a «anibinBd fimd Tnhwjt of
reflecting a decrewe over the priot year of 189,530. Of tfaia fundbalanM, $91,469 unctrictod fcruse indwIV-D
«od mjittikM check program and 5393,831 ii nnrwtiiotcd and wdeaigntfed and therefore available for ipendiiig.
                   DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT

                               MANAGEMENT'S DISCUSSION AND ANALYSIS
                                         December 31,2004

ThB decreuo in find balance was due mainly to iacrafiM in persttmel and related benefits.

General Fond Budgetary QgbUibts
Duong fhe yew, the District Attorney icvund ita budget once. The budget imudmeiili all wen to incrnue
appropriation to prevcot budget mvn^
additioiNlfuDdiieonv«dftomfoiflitnxM rodpretrial intervention fees witn expense increase! due to satiric* of
additional penonuol and related faith and rotiramcot benefits.

CAPITAL ASSET AND DEBT ADMINISTRATION
Cipttal Asaati
At the end of the yen; the District Attorney hid inverted 1 11 S,26fi in capital aiieti. (See Table 4).


                                                        Tsbk4
                                         District Attorney1! Cupftal Awetv
                                          (net of accumulated deprocUtion)
                                                                      Garenniiffitii              Govenunenlil
                                                                       AetMtiH                     ActMttn
                                                                         2003                        2004

                  VchidM                                                 61,257                           46,705
                  Pumiture ind equpment                                  34406

                            Total

DeM
At year-end, the District Attomer had long-train debt in die annum of $15 J 56 (o^vdjagcuireirt portions due
within the next yew), lepreHDang upitil leue pmymenteduei
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES


8 criaiiul aies. Ibe District AttoaKy &U
offlccitiff and oo^ should reiminitible after uicceising during tte
iciMmcoiiaiileiM.tiieDittiietAtlorocy'ftO
doeiwedne lou ofatsta fbricituit revenuee. Ctpittl eotpeadituiw «re »!M expected to decrcwE from the cmrcnt
ywr. ThB budget ftf AD ywr 2005 ihonild ^jpraodinate the same u the year's 2004 budget
CONTACTING THE DISTRICT ATTORNEY'S FINANCIAL MANAGEMENT

This financial report is designed to provide our attain,
OWVOT of the Diitrict Attorney'! finance* and to demonstrate the DuirictAttaniey'iira^
itre«ivGi. IfyoEhraquestioMabmrttharepOT  f th
BifihiM T. Wtrd, fa, Pifftrifft At^mffy i* ^ TRieHtf*** Tn^i^vi niatA* numriflii P«riA r»i.trti«.a» P.Q
880 FUquemine, Loniauoft 70765.
BASIC FINANCIAL STATEMENTS
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                          Plaquemlne, Louisiana

                                                  Statement of Net Assets

                                                    December 31, »04




                                                                                               Governmental
                                                                                                Activities

ASSETS

Cash and each equivalents                                                                            21 1 ,61 1
Investments                                                                                          280,807
Accounts receivable                                                                                   20,875
Grants receivable
Capital assets, net of depreciation

     Total Assets                                                                                    64755
LIABILITIES

Accounts payable and accrued expenses                                                                 47.1 BO
Currant portion of long term obligations                                                               5,052
Non-current portion of long term obligations                                                          15.1 SB

  Total Liabilities                                                                                   BT.aaT

NET ASSETS

Invested In capital assets, net of related debt                                                       95.058
Restricted for:
   IV-D Program                                                                                       19,005
  Worthless Chech Program                                                                             75.464
Unrestricted (deflcH)

 Total net ftuete                                                                                    5M.35B




                              The aocomponyhfl notes are an Integral pert of thte statement.

                                                             7
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                          Ptaquamlne, Louisiana

                                                   Statement of Arthritic*
                                          For the Year Ended December 31,2004



                                                                          Program Revenue*
                                                                                      Operating               Net
                                                                         Charges for Grants and            {Expense)
           FUHCTIQMafPROQRAMB                           Expanaaa          Serving        ContributJomt     Hmanua

Governmental activities:
      General government - Judicial                        1,652.105 $       1,142,877 $       666.499 $       (40.769)
      Health and welfare                                     203.213.                0 ... . _ 14&963          (54.2501

Total governmental activities                              2.D55.319         1.142.877           817.422      (95.0201

General revenue*:
        Unrestricted hvestment earnings                                                                         4.88B

        Total general revenue*                                                                                  4.B85

            Change In net assets                                                                               (90,135)

Net aaaets - beginning of the year                                                                            670,403

Net asset* - end of the year                                                                                 .680358




                                "Hie acoompanyhg rotee are an Integral part of this »tatement.
                                                              8
                        DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                           Plaquemlnt, Louisiana
                                    Balance Sheet - Governmental Funda

                                                 December 31,2004




                                                      GENERAL          IV-D         CHECK            GOVERNMENTAL
                                                       FUND           FUND          FUND                 FUNDS

ASSETS

Cash and cash equivalents                         $      123,626 $        7,663$         80,323$           211.611
Investments                                              280,887              0               0            280.887
Reoatvabtes                                               26.876      _ 13.116                0             39.991

                                                  5      431 .38B S      20.778 S        80.323 t          S32.4BB

              & FUND BALANCE


Accounts payable                                  $       16,704 $        1,510$             4.659*         23.072
Payroll deduction* and withholding*                       20.853          3,283                 0           24.116

  Total Uablltiea                                         37.657          4.773              aasfl          47.1B9

Fund Balances:
 Unreserved - designated                                        0        16,005          75,464             91,469
 Unreserved - und«Blgnated                               3B3.R31              0               D            MS.flai

 Total Fund Balances                                     393.831         16.005          75.484            4fl5.3QD

TOTAL LIABILITIES ft FUND BALANCE                 S      431.388 S       20.778 i        80.323 S          632.480




                             The accompanying notes are an integral part of this statement

                                                          9
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                          Plaquomlne, Louisiana

                              Reconciliation of ft* Balance Sheet - Governmental Fund*
                                            to the Statement of Net Aeaeta

                                         For the Year Ended December 31,2004




Total fund balance - governmental funds                                                       $   485,300

Amount* reported for governmental activities in the statement
  of net assets are different because:

    Capital assets used In governmental activities am not current
    finantiaf resources end, therefore, are not reported in the
    Balance sheet - governmental funds.                                                           115,266

    Long-term liabilities, Including capital leases payable, are not due and payable In the
    currant period and therefore are not reported bi the governmental funds.

Total net assets of governmental activities                                ft                     BS0.368




                              The accompanying notes are an htogral part of this statement

                                                             10
                          DISTRICT ATTORNEY OP THE EIGHTEENTH JUDICIAL DISTRICT
                                          Plaquwnlne, Louhlint
                                         GOVERNMENTAL FUNDS

                                      Statemtfit of Rflvwiut*, Expenditures, and
                                             Changw In Fund Balanc*
                                                mrEiKwa uvDHnavrair£um


                                                                                    WORTHLESS    TOTAL
                                                    GENERAL            IV-D           CHECK   GOVERNMENTAL
                                                     FUND             FUND             FUND      FUNDS
REVENUES
Commtoion* on fines and forfeiture! and fees    S      726.183 S                          64.315 $     790/498
                                                                               0 *
 for collection of worthless checks
Intergovernmental revenues:
 Parish police juries                                  315,934                 0                  0    315.034
  Federal grante                                               0        148,063                   0    148,963
 Other                                                  26.687                0                   0     26.587
On-Behalf salaries & benefits received                 643,450                0                   0    643,469
Interest earnings                                        4.886                0                   0      4,865
Other revenues                                          34.858                0                   Q     34.868

  Total revenues                                      1.751.906         148,963           64,315      1.965.184

EXPENDITURES
Satariei and related benefits                           867.254         192,465                431    1.060,150
On-Bahaff salaries & benefits paw                       643.459                0                 0      643,489
Legal and accounting                                     10,200                0           7,800         18,000
Insurance                                                81,586                0               0         81.5W
Office supplies                                          47.513            2,130          18,332         67.976
Repairs and maintenance                                  23,623           1,089            3.679         28,391
UflNHac                                                   9,740           6.116            2.32ft        17,186
Capital outlay                                           30,364           4,185            2.939         37.488
MiscettaneouB                                            83.992           2.413           U.073         100.478
  Total expendHuree                                   1.797.731         207.398           49.584      2.0S4.714

EXCESaXPefkdancy) OF REVENUES OVER
   EXPENDITURES                                         (45.825)        (38,435)          14.73f       (89,590)

OTHER FINANCING SOURCES (USES)
 Transfers in                                            13.541          46,000                0       58,541
 Transfer* out                                          J53.541I               0          J3,000)      1 58.541)
  Total other financing sources {uses)                  440.000)         46.000            5.000              0

excess (DEFICIENCY) OF REVENUES
   AND OTHER SOURCES OVER
   EXPENDITURES AND OTHER USES                          (85,525)         (13,435)             9.731     (89.530)

FUND BALANCE AT BEGINNING OF YEAR                      479.855           29X41            65.733       574.650

FUND BALANCE AT END OF YEAR                     S      393.831 S         16.005 S         75464 S      485.300


                             The accompanying notes are an Integral pert of this statement.
                                                          11
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                           Plaquernln*. Louisiana

                       Reconciliation of the Statement of Revenues, Expenditures, and
                 Change In Fund Balancaa of Governmental Fu nde to the Statement of Activities

                                         For the YMT EndMl December 31,2004




Net change hi Tund balances- total governmental funds                                                $   (&9,53Q)

Amounte reported for governmental activities in the statement of activities are
   different because;

    Governmental fund* report capital outlays as expenditures However, In the statement
    of acMes fiie cost of those assets IB allocated over their estimated useful llvee and
    reported as depredation expense. This is the amount Which capital outlays
    exceeded depreciation in the current period.

        Capital outlays                                                                                   32,436
        Depreciation                                                                                     {38.093)

    Repayment of the principal of long term debt results in the use of currant financial resources
    In the governmental funds, but has no effect on the Statement of Net Assets.. This represents
    the amount of prtwlpal retirement of long term debt                                                    5.052


Change hi net eweta of governmental activities                                                       S   rf&0.13ffl




                              The acoompanyhg notes are an Integral part of this statement.

                                                             12
                        DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                                           Louisiana
                                        Statement of Fiduciary Net Asatf*
                                               Dwwnlwr 31,2004




                                                                                     AGENCY
                                                                                      FUNDS

ASSETS

Cash and cash equivalents                                                        S    221.862

     Total Asseu                                                                 £    221M2

LIABILITIES

Due to other lUndB                                                                          0
Dw to other governmental entities                                                           0
Amounts held In custody tor other*                                                    221.862

  Total Liabilities                                                              S    Z




                            The aooompanvlng notes are an htegral part of ttito atatement

                                                         13
                      DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                   Parish** of DMI-A, Poiala Coopee,
                                            and Wat Baiao Koafe, LouWftua
                                           Note to tb* Pbuuicial Statementa
                                   As of and Fur flu Yew Ended December 31,2004

INTRODUCTION

Aa provided by Article V, Section 26 of the Louinina Constitution of 1984, the District Attorney ha» charge of way cxinmal
proMCUtkm by the State in ha district, w tie icprcKDAathv of the State bafarc fee Grand Jury in hu Strict, md it the fcgal
adviicr to flw Graod Jury, He pfffimns other dad* as provided by l«w. The quiKficdekctorBoTQiejiKlkydlMria elect fli»
District AUorocy lor • tennof sue yMn»Thc Dirtrict Atton^cuncalyrtDptoyj 39 people.

1* SUMMARY OF SEGMFZCAHT POLICIES

        A. BASIS OF PRESENTATION

        The Accompanying financiil itfrtpinmli of the Diilrict AVccncy of the 18& Judicial Diltnct, i compmnntf unit of the
        Ibcrville and Wot Baum Rouge Parish Council, and Pointe Coupoe Parish PoKce Jmy, hne been prepared in
                    with govetoiDBatil mM^mfrm principlei geaeraUy accepted in the United State* of Amenc*. The
                                                              ^^^J^r1^^
                        financial lepuiliug principle*. The aoDompanyiag basic fioanninl rtBhcraenni hove been prepaied ta
        coofbnntty witti GASB SmtenMU H flarfc Financial Statement*- and Management'* Dtoauiton and Anatyrtojbr
        State tad Local Govenrmanta, Ssiued June 1999.

        B. SETORTTNGENTnY

        The district attoney u an independent elected official: hcnraro, the dJatriet itann^ ia fiscally dependent on the
                 ^WcrtBttmiROT^PiiiihCQUira^                                                    Tbapoticfl jury and couacib
                 and operate the pariib oourfbouw in which the dJitrict attomey** officca arc lottled and prwide ftndi lot
        payroll and ofhcr «pa«f of to didrirt 11001116/1 office. In addition, die councils and police jory't financial
                                                                             rf
         fffrhOTyttrt* wniulil W rtfffpipli^ nr miilnntugffMlinffJIKfr*'""        **" *V^   •H^mfly THT *h«e ruMrm, AK rfififrirf
        attonioywaa detamioed to be a conqxEKiit unit of tie Ibemlfe and West Baton ROUBB Pariah Ctnindl and Ponde
        Conpce Pariah Police Jury, Ibe financial reporting entitiei of fee Iberrille, Pointe Coopee, and Weat Baton Rouge
        Pariihca.




         C. FUND ACCOUNTING

         The diBtfkt attorney niea nmdi to r^shtfitin its fii»i»efoi records during (ho year. I7und BccoimtiDg is dwigaed to
                      legal rmtjo^tm »nd to cud """igRinr"* by wgregBlipE tajrnirrimut tdatiog to oeriaa diaUct attoaey
         ftncdoni or activities. A tmil is defined ai a separate nac^indaci^uD!u%flotilywifr
         Gavdnunentftl Fnndi
         OonnnirnenlBl fimdt aoccuot for aU cir incat tf
         uaca, and Balanoes of current financial rtwmroei. Expendable aaacts are uaigoed to the variona gDvermneotal ftndi


         balaaca tqpnaenta the accunaitated expendable naouroc*, which may he uwd to finance future period piugiinua or
         opsHtiDU of o^ dutriet «tinm^. Iho fbtle^^




                                                            14
               DISIWCT ATTORNEY OF THE EIGHTEENTH JULICIAL DISTRICT
                           Parlihev of IberriDe, Rotate Conpee,
                                     And Watt Baton Rouge, LoodnLuu
                                         NotH to th* Financial Snrtemeiini


        General Food -
        except tow nxpriicd to be accounted for in other finds, The Gcoaal Flmd is available fir toy pinpoac
        provided ft is expended or trawfoued in accordance with state and federal laws and •ocanttng to district
        attorney policy,

         Title IV D Special Revenue Fund
        TheTiflelV-D Special Revenue Fund consist* of wtobuwmwt gnnti from the Loufcuni Department of
        SocM Service*. auflmzed by Act 1 17 of 1975, to eitabliih finmly and child wppoxt JOT anmu coinpfttible
        wtihl^IV4)of(bc3Ocrtfecarityact The pmpole of thofaiidi^ enforce the iiipfxrtobl^^
        ftbsertparetttitotteirftniflJeaandch^^
        apouitl and TnMircil mpport.


        Tfae Worthies! Check Collection Fee Special Revenue Fund couiisB of fcei collected fax accordance
        Louiimna Reviled Statute 16:15. which povkks tor a specific foe whenever fco diftrict •ttomey'* office
         •Itaniey md may be used to defiay fix caluies and the expeiuca of Ihc office of tbc district attoney bat nay
         not by uved to wpplMnenl the ailny of Oe diitrictittomcy.


a MEASUREMEIH'FOCUSyBASlS OF ACCOUNTING

Gmnunfnt-Wlde Ttnindid Stotemmta (BWFS)
TTie Statemnt of Wet Aaoete and flie Statement of Activities display nrfbnmfan about tin district attpmey u i utok.
lliewrtatcmenliiwlude dl fhe £iiuu^ «c^^
reflect tbe economic IMOUXDH mcaniremcnl fixna ud toe accrual baaii of ftfwmnfng Revenues, expense*, £««•,
lowfti, iBKta, and liaMljtii* itsultiog from yp^^^Er or exduDge-fike tmstctioiM are Moogniged when be rmhingr
occui (Rgaidless of lAen caah is recriwd or dbbraed). Revcuuw, ntpemea, gun, lows, aucO, and lubtUttef
                                              y rMhgq^erf hi •cmdmpe wtlh Aft ttqnhwaaiMi nf OASR fitafanent Nn^


         Program Revenue) - Pippwnrevenuesincluded in ^Sdtetmeffl o
         H a fee for aenioei; progrmm Kvetwes tednee fee eoat of Ac fraction to be financed from the dulrict
         attorney '» geaeealmveniifli.
Fund imandiU Statemenb <FFS)
The «mrn^reflectedm to Gofittd Fund of the Ba^^
fn ^^                                .i g                                                          e m»«t
        TUlMiM at*, •rwanrtftd fhi- n i^ a rnirwMtfinonwalrtMMfttaitllftMmemetltfetBM.Wifli tiria m a i i i fettil,

only cmrent saute nA cunent liahih'tiea are generafly included on (ha balance ibest The itttcnienl of teveauet,
expcnditw, and chugei in fimd 1*1*1*** wpeatB on fte eourcea (Leu RVCDIMB end other ff""1"1^ aouroei} and we
(i.e., expcudituies and other -finding nan) of current financial letoiima. fbto approach is then reconciled, through,
                             wxtevicvaffc

The aimuiM reflected m the Gtneitl Fund m the FFS UK
HMzval bwia of acoaqntiii^, wvamM KB tooopmed when wnapHbh to tactual ((A, vrfmi tbey beeome bolh
meuocable and avulabk). Measurable nceju fee amount of ftc tnninnrtion can be detonnitted and available mean
collectible wittra the cmtertt period or uon enough thereafter to pay liabilitiM of ttw cunaot period. The cHifeiet
attorney araideis all nrvcoonei available if they are collected wttua 60 dtyi tfler ft» fiscal year end. Expenditures m
recorded ^caterelMed fund liiibflny IB         faionie^G^^
                                                        15
               DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                             P&rifha eflbervflfc, Potato Cbnpee,
                              And Wevt BetonRinq^ LonUua
                                    Nefaa to (to Ffauooal Statement*

debt, ttteehia recognized ^todiiet and ceit^
when tbe obligations am oKpoctcd to be liquidated with expendible available financial ieuaia«s. The governmental
funds use (be following practical in recording revenue* andflxpcndtara:

        XtavmiM

        Revenues m lemgrirol when they becoanc both nnnnbb nod available to finance rapcoditww of d*
        current period Ccrtiin itvcaue* are ttttucd art collected in such « mumer tiat ftcy cm be accrued


         Cummiaiinni on the fines md fbrfefrma are recorded in tfaoyoar toy are cjllectcdby tfac tncollectpc, an
         kdetmediaiy ooieetiiig govennncat

                         liBVBnvt an tecordcdiv^

        EqwnditurM

                       tte genendly r«cnprizod undo1 fte modified tccnia] buis of ^counting wtaan fcc rclatod fimd
        liebility k incurwd, if mewonbJe.

        Other Fbunttng Souron (Un>)

        Tranafisn between Hinds, Triuct ire not expected to be refold, md proceeds from the nle of meli ue
        icconnted far as efher finmcang etniraei



        Defined icvcniei ariie vrhea fte dutrict itttnqr receivei rewonxi befare it hu • fcgil cliifi tottwnvM

        tnc district attorney hu ft lepU cbnm to the reionrets, te Uibitity to defined levome ii temDved flooi Itw
        conbined btlance duct and ft* revenue it recognized.

E. BUDGETS

Budgeti for tte Ooncot und Special Revome Fuocfa an adopted on * basil eocuifletit with U.S. genenOy acoepnd
accounting principki. The|i>opoHdtudg^pnp«ediB^xnod]fied*cen^bM^
December 31, Z004 WM completed, publiihed, and made BVJdlable fat public inipcction on December 11, 2003.
The pubHc hoimg im held it the DUtrict Attorney1* office on December 22, 2003 tor comments from tupeyew.
The budget wai legally adopted and ammrind, u neociaary, by fee District Attorney following the public hearing.
All expenditure ippiopriatuHii lapse at year end* The District Attorney faas pole tufttority to make dungei or
amcndmenti widnii venous budget climifiCTtimii , One •™»*'*™'* was made to the original General and Special
Revenue Find budged for die year ended December 31 , 2004.


reflected iathe Bwigetaty Oomperiaao Schedule- Gwuitl Food in tbii report Tte net effcrt of icflBctbgtto
payment of latufes and beneflta on-behutf • ECTO. A noacUtatioiL of total rowan and exp^


                                                        TotnlRuvBOM            Total BxpenditBRa
                     ActwU-Pigcll                       $1.751.906             S 1.7OT,731
                     Cte-BebalfP«noeo1a                    643,459                643,459
                     Budget -Page 24                    SUOM47                 $1.154.272

                                                   16
                 DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                               fturitim of Ibervflla, rotate Coupee,
                                And Wo* Baton Rouge, LonkiMia



F. CASH AND CASH EQUIVALENTS

Cash ioclndM amount* in rtrnanfl depoulB, intensatbcBring 'I*****"* dcpcdO> ud nuneyflMtfloataccounts, Under state
Itw, OB district attorney nny deposit fund* in demand deposta, intecwt-betring demand deporiK money jnaiket
accounti, or time dcpowrt with state banb organized under Louisiana law ud national beaks hiving (bar principal
offices in Louiriana or wy other itate of fee United States, or under ftwlawi of the United Statea.
G. INVESTMENTS

                 linnted by R.3. 33:295S ^ d» dictrid:
Unttd StMM bandt, trcmry notes, or ccrtifioatei ofdepoott. Thaw no clanified H nvevkDcnb iftbrar ariguul
fmturtia catcccd 90 dnys; howwwr, tf Ac origmtl zuluritkairaDOd^orlei^tbeyacecluiifiedueiiheqiiinktffc
GASB F^MTICT?* Nix 31 &UDWB the diitrict •ttttocy to report it unratizcd cmt nuney maricet iuvcftmeuti and
participating intcitrt-ttmii£ inveBtatttt co^^
provktodfttf thB&kvMhicQfd30«invBimKgoiamitri^
te iamer « by odw iacton Mcnc? xivbt iavestnicitt
Treamay obligations. Interest-cmricg invntnoit conttsctt iodudfl timo <fcpcwiii with fioucial itatitutloQi (fuck M
cotificfttof ofdepovit), i^uidiue •grttunomi, and gjnTwrtrPd investment cootrecti. frvcttnean Urtod n Ac baknoe
abeet m itated at oott
H. CAPITAL ASSETS

           an ctpililiBM at lutcciciL cent or ^^
•neb ne ocordrf u cipidU mcb at fcdt estimated to muket value at the date a? donation. The district attooKy
          • *ir*.t.ftlHfaMilaff «H nrmnrm far MjiifaitigWipcqdtail M«t«.

Capital aaaeta a» leraded ia tt» Statemml cf Net Anets and StatemaiofActOTdca. Since »utphisa*ffl»iicwU fa
m immaterial amount when declared u no longer needed for pifctic purpoaea, no lalyagc value ia token into
conndciBlian lor depiedatm pocpoecft. M capild
cncr the following usefai livca:
                    & ftonxtuic
        Vehidca                                      5-10yww

L COMPENSATED ABSENCES

TOE diflrict attorney haa die following policy relative to vacitioo and side leave* which am um-cnamlatrra and non-
vwting:
         Sick Leave - Employees have tan daya leave with pay. Any ride Jenvc taken after Oe tat dayi will be taktt
         wiftunttpay.

         Vacation - Srcxctarici have 000 week vacation the first year, two week* vacation foe leooad ycwr and once
         weeks vacation thcremfler.
J. RESTRICTED NET ASSETS

For ajovemmeBt-widB •totanunt of net aaacta. net aatata B» reported aa iwtricted wtem conatraiiibi placed on net auet
UK ate either:

1) extenaliy iropoted by creditor* (such a> debt eovenanb), gramon, contribunm, or lawn or rcgulationa of other
   goveuunonta; and
                                                     17
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                             Parbbei of IbwvUle, Point* Coupe*
                                             And Wert Baton Rouge, LdUUni*
                                              Note to the Financial Slaicxuenla



         K. FUND EQUITY

         la Ox fiud fioaocid statenwnbf govooinv^                                                fat inunntt that an not
         available for ippropriatioo « are legallyrestrictedby amide psrtiwforiiwftir»Epccdflcinirpo»». ABydwignatitn*

         L. USE 0? ESTIMATES

         The preparation of financial rtatomente in oooftranily wifti gmenUy accepted icooiiBtivg pnncqilet require*
                       to mkc crthartei and aiaunytiom tfatt affect th» reported tmouna cf uieta and BtMHtin uiri
         of nttniii^aii uiett and Bahilitios »t fcc date of the fioflncul »«»*^««** md die iqwned maoatOt of wvoouw and
         ezpawi duriog the reporting period. Aetna] icmlte could differ fiomtt»««timBtM,

2. EXCKSS OF EXPENDITURES OVER APPROPRIATIONS

>foindividMllurAhadartud«pend^^

3. CASH AND CASH EQUIVALENTS

At Denote 3 1, 2004^ the diftrkt attnmcy hu cuh and catheqaivBtenblDtilmg $311,611 ufollawi:

         DcnmddqiDiJts                                S 210.567
         Money ntttfcet accounts                      S 1.044

                  Total                               S 21 1.611


iiinauLMorflMpfedgeoficcuntincnvn^bydiefi«cal
ionuuce mart at 83 timca cqml fhe amount on deport with fa final iga& These Kcarilia ire beld in the Dime of tbo

mnnnee
Evaithou^ the pledged gocpritiea are coiiBideicduiy^llite^^
ILS. 39:1229 uqiOMi • vWoloiyteqiiiiBDaBiit on Ite
being notified >y ftc diitrict aaaniey fhtt *w fiscal lE^hai&iled to p»y deposited fladsiopoailemaod.
4. INVESTMENTS

Invetttueim are catagorizcd into dine three cttegorki of credit risk:

         1.       Insured or regiitBred, or Konittta held by the cfctodat^^
         2.          Uniiinixedanduiiniglaie^MthiDcuritiEibBUI^
                  diitrict attoroey'j MUM
         3.         UoiinBcdmdijttfe^fttftdfWifliHeuritieiheU^
                  notmthedirtrictHttomey'sDanic


                                                              18
                          rasnucr      ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                            Paridu* vflbcrvUlft Potato Coupee,
                                            And Wart Baton Rovf* LouUna
                                             Motet to tte nnudai Statement*

At fiscal year-end, tin dirtricl attorney'! investment balances wares*follow*:

                                                                                  Total
                                                     Fail      Amortized         Catiyiog
                                                   Value       Coat
 Certificates of Depute                 1        5280.887      t280.887

                  Total In vestments             S280.887

& RECEIVABLES
HiefofiawEiigii a saaamry ofrecewabfcsat December 31,2004;
                                                               Special
                                             Qenenl            RevemiQ
                                             Pbnd                                Totola

         Account! Receivable                 S26.875


6. CAPITAL ASSETS

Capital aocti mud deprecution activity u of and fijrthe 501 ended December 31f 2004 are ai MJOWK



                                                                                                          Total
          Cost of capital awrti,
           Decanter 3 1.2003                                             5 130^06           $ 72.759    $203^)65
                                                                            57,696                 0       57,696
          Deletion*                                                                                      f 48.8291
          Coit of capital aaieb,
           December 31,2004                                                                   72J59      211,932

          Accaittolated
                                                                            95,900             11^02      107t402
          Additions                                                         23,541             14,552      38,093
          Deletioni                                                       L&8221                   0     f 48.8291

                          . 2004                                           70.^12             2&Q54        96.666

          Capital asaeta net of accumulated
           Deprecation, atDocombet31, 2004                                                  » 1&.705

DepieciatkmejqxaBe of S38,093fe toe yetreidcd December 31, 2004 wuc^^

7. PENSION PLANS

                            ftiKDixtritf ^
or ^ Pinxidal Bnvloycc*1 RctuemeDt System of Louisiana. These lyatema an coit aharina mnltiple-einplovor defined
benefit pension plam administered by lepnatcboardjoftnuteei. PertmaUinforaMtic«n^tr« to each plan folkfW:

                                                             19
                DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                          Partita of Ibvrvflle, Potato Coupet,
                                          And Wait Baton Ranee, Lodriua
                                            Note to thf Pbumdil Stotenuwti

A. LouiaianB District Attorney) Retirement Syrian

                   Tie district attorney and ouistant dxrdctattonieys aremcnfcen of OteLouii^^

bond of tzinteo. Aaiiitant district attorney* Tvio earn, u i rmniimm, the amDiurh pud by the state tot fliffia*aiit
district altcinc^iud are under Ihei^ of 60 it thetimeof o^^
to participate in the System. For memtoti who joined fro Syrian before My lr 1 '390, and wno elected not to be
covered by the new provfrwma, the following appH«: Any member with 23 or mote yean of creditobfe service
rogwdlcji of «ge tmy irfrc with t 3 per cent benefit redaction fir each year follow age 55, provided flat no
reduction i* applied if die member has BOonouicycaisaficrvicc. Any member irith it lent IB yen of service
may t«tin it i^ 55 wiihi 3 per coat benefit ndi^onfbr each yeirbelaw^                1 ii «ddifkn^ «ay member with at
leut 10 yean of cervice nay retire at ige 60 with & 3 pet cent benefit reductkai for <iachye«i retiring below die age
of 62. The redrement benefit ii equal to 3 percent of flic meniber'i gvcrage fial ixjiiyeijaatkm niiitylied by ttie
                                                  ,O£rttoei^^

For monAen who joined the SyHem afler July l, 1990. or who elected to be covured by the DEW povttiani tbe
following t^plisi: Menibcn ere eligible to receive normal retirement benefits if ttcy ure ige 60 tad have 10 yetn of
secvicetraditjEreage 55 u^hcve24yeaiiofKTviccczeditarbBve30ye^                                                    The
noirml retiraineiit benefit u equal to 3.5 per cc^
iianubexahip Ittvtoo. A member is eligible for early retirement if be a age 55 and be IBygaraof acrvice cacdit Tho
curry Jieiiieiiiuil benefit ii equal ID normal retirement benefit reduced 3 per cant for utdb year fee monte netirca is
*dvimc* of omml retirement age. Beoefita may not exceed 100 per cent rf*vti^gcfmalcooiper«ttk)ri. TheSyrtem
al»prrmde» death and dUibdlhy benefits, Beiu^ are established or ameBdfld by state statatfl,

Tne Syitcra Jaam an anoual publicly available financial nport that indudei financal atatBraenb and required
                                                 That report nuy be obdaned by wrning to ttel^iuita^
                                               NewO^

Funding Potey, PlanmeirfxTaareieqQiredbTmttJ»tUteto«mOibute7.0peic^
toe diitrict artomey m required to contribute at an actmriafly determined rate. Hie rate tram July 1, 2004 10 June 30>
2005 w« 3 J5 percent of covered payroU. Cordhbutitxii to the System alw indudo ^pcio^
coUectcd teou^ioiit the state and nveone rtarn't AT"^ ai appmpriatcd by fks legialatnrc* The
aquireBimti of plan meuixriairi fee dishiit attorney a^
                                    r me employ
       each ywr baaed wfbe nadti of me valuitim fo f^
Syrtem fbr fee yean ealiDg December 31, 2004, 2003, and 2002, were $11,37*. SO. and SO, respectively, equal to foe
nquked contributions for each year.
B. Parochial EtnployeeV Etefircment Syaton of Louisiana
Plait Description, SHhffftTFH*11?   g11
                                          enip1"ya« «f *•* niahirf Atlr^i^y «hrt am nut murfiftta nrf iha niririef Attmrym
Rettemert Syrtem «Puieui^»^thoFaip^^
miltiple^cinyloyerdeBr^ benefit pcaaoa plan *dmrn^^                                       Tbe Syttcraiscornjiowd
of two distinct plat*, Plan A and Plan B, with teparate aaaeb and benefit provadons. Afl employee* of toe Diatrict
Attonuy nAw an in the tyatemare raembcia of Plan A.

                           winking at leak 28 bora p
elected p«mthciflaMl*araeligibk to roitidr^                          Under Plim A, einploi-oe* who retire at or alter age 60
wife at least 10 yean of oeditiMe Mrvice, at ov after age 55 with at leart 25 yean of cnditaUc «orvioo, or at any ago
wi^atlc«t30ytantfcndirableaeiviceire(adia>dtoarelh
oftbeirfln»>*v«rag»ialarymr eaehyearof oeditaWescrvU^
umplemental plan only bofort January 1, 1980, ma benefit ii eqaal ID one percent of final avenge Mhuy phu $24 for
                                                                                                     U

                                                           20
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                                ParitiM of RwrriUB, Point* Coupe*,
                                                And Wait Baton Kougfc, Laniaiftju
                                                 Notts to UK Fliutadal Statements

         avenge aalary over foe 36 conMCUtfre or joined moiubib^ produce Ibebi^mtaverago. Eniplqyeei who
         wilhntle^ to mxrimt of actable wtvice stated above and d^
         at Ac agca ipccified above and receive toe benefit accrued lolbeird^of
         and disability benefits, Benefits arc established or amend*! by Mate statute.
         the System iaww m annual publicly available financial report that inclurini fi*i*ncM *j»*mmt« ind required
         Bopphmenliiy it|fa™Mrtvm for tiu Sy*tam Tlwt nptnt may be obtained by writing to dv Ptrodnal En^loyeeif
         Rrtiremint System of Louinana, F, O, Box 14619, Baton Rongc. LouiskDfl70»98-46l3, on by calling (504) 925-1361.

         Funding Policy > Under PUn A, membea ire required by state statute to codttihwte 9.5 petcw^ of *edr aamal covncd
         salary an$ be Dufeict Attaney is required to contribute it an actuariilly datemrined nt. The cuzeat 2MB ti 11.75
         percent tfaonnal covered payroll. r>mtrihiirio» In? thrr SyttW" ^V fa*arfn rw^fr^THh rf MM pm-rf (^m^pt fwWm«
         a^EMtBatonBffl^p4riih»)ofttotaxw»aoiTOtobc<»
         divided between Plan A tad Plan B baaed propOTtionatety m the salaries rf to wtira n^                     The
         coflgflmttot lequUcmenh of plan mcinbai and the District Attorney arc otabfiahed and may be amaidedby state
         statute. Aa pravidri by KS.U; 103, UK nnployacond^^
         change each year based imtt»re^tB(rf to valuatMrn^te prior               fiix^   1T»e District Attorney*! cmkibutlaiB ID
         thr Syrtemuflto Plan A for flu yeara endbg December 31, 2004, 2003, aul 2002. were $41,505, J27.480; and


& LEASES
The district attorney Twwdi aaacto toquind Ihrau^h capital leases u an uaet and m obligation m be accooqunytof fimndal
fftataocrda,11v district attanttycumtt^
SI.



         Equ^HMot- Copier                                            $25,260

Thr, urinirtaifti mmnMl .-rtiMmitllrtaii^HiiJer Aperairing IBMM me

         Fatal year.

           2005                                                            ,5
                                                                          502
           2006                                                            ,5
                                                                          502
           2007                                                           2,052
            08
           20                                                             3-032
                                                                     $20,208


         Prefect value of net DEnimimteaKpttyoitoti                  120JQ8

A WTKRFHND TRANSFERS

Tho fbllowiog intcrfimd tmsfin were inclined during tteyeir coded Dwetri^

                                                               IV-D Fund
                                                                S 40,000
Wrathlew Check Fwd                                              S SjQOO


                                                                     21
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTKZCT
                                        FtfUm of IbarfllB, Ftdnte Coupeft,
                                                 And We*t Baton Ro«ge,Laiibtaiift
                                                 Motes to (be FiaucUI Statements

Traoi&n from to genenj fund and wcrtblau check fund to 1^^
the Child MrfOffPBPBtf *npp'Jltril^lE'^m 'Jfvgr fre ^^"0   p™h recehmd Airing the ygflr.

30, LITIGATION AND CLAIMS

At I>»2idier 3 1, 2(HH ^ <UstrictflflDnvyhnd na iRwuito
11. EXPENDITURES OF THE DISTRICT ATTORNEY NOT INCLUDED
       IN THE ACCOMPANYING FINANCIAL STATEMENTS

Tfac accui3>aqyfoi fioaotial fiater^
from other pariah faraai for the operation of (to District Attorney. EaumpkB include office root, nnsceUmeona SoppKet, sod
portions of hedfoiMMDcc. The                                       roo^                                See note Ufa odier
ao-bcbalf pBymcnb iodudodifl iboBe finncul j*"^™^"^-
11. OTHER EMPLOYMENT BENEFITS

TJieDirtrirtAftm^ panda «rtiinheildi era
vl^ woddng in- the DJBtaicA Atton^. TbflM bcofl^
ivtutft naoniily iniunnce pnamudi we paid by ** Dutrict Attamcy. The cost of employe*'! benefit! totaled $75,976 fir the
yea: caled December 31, 2004.
13. WSit MANAGEMENT

The District Attorney's office is nqnied to riila of Ion in toe tnt of woritcn* oanpewatian. Those risks an heuudlcd by
                                 .Tto
M. ON-BEHALV PAYMENTS

The (Me xnd the vniow councils and jury p«y • pottion of the uitides of (be Dirtrict Atlomcy md ftr floistast Dirtrict
            The councfla and jury piy ftc s>hriei of the office iteff with a mpplnmrntnt payroll torn the District ABoracy'i
         Hconot The Start* of LoiumnipcDvideB direct ptyaooto ^ ajana to ^ dStl!^ tttoti^ tuA ^ tai^aA ^atnA
&ttnmcy« u doigriated by tho District Attorney1* ofBoe. ThocpByinenti, refcaiedtoai "oo-bdialf ptynrtdirecdved*1,provide
thft di»Wct ittomcy md aiiiitmt datrict attorney* wife their buc stbuy (curmttry $50,000 and $30,000» napectivriy). If tie
District Attorney*! ofRca wiibci to pay aaluin pemter than Ibo *mount of wl«y n^iplOTienh from th* itao\
•muda arc paid out of the ecmnciTft payroll accaudi or to Diftriot Aitani^*i office paynd] account. The couajdb and jury
prmidfl the office mff with their hue i»Ury and if flu Dirtrict AUantywitota


In aoiwdKBX wiA GASB No. 24^ >ioeoui^ o^ flncnc^ /^^
ioxwnt of oo^jehalfsahriei paid direc^ to the dirtri^
%enE^ liaa beentecogflizcdby te Divbict AttoniB^
«DdBdDecerDbcr 31, 2004 TO 1643,459.




                                                                  22
                         DISTRICT ATTORNEY OP THE EIGHTEENTH JUDICIAL DISTRICT
                                            PirfetKft of Ibcrville, Polote Crapee,
                                             And Wat Baton Rnigt, LouttAUi
                                              Note to the financial StetooKDb


15. FEDERAL FINANCIAL ASSISTANCE PROGRAM

Tbc District Attorney participates in the following federal fmancM assistance program:


Federal Grants/                                       CFDA        GtB&ftm
PlflBIittTillff                                       N«"i^er      Nurriber              EjdjendJtaret
Dqwrtmait of He»fth and Human 3crvicet
 Fund through Louisiana Department of
 Social Services:



          Direct Gnuft
                                                     93J63          DSS#613596             $147,763
          One-time PfOgnun RnhMPcment-Egoqi.         93J63          DSS#61665S             $ 1,200


Hiii ptQfftm a foodttl by indirect Mawttnce jnynetfs tt the fonnof idmbnrtemems of apoxtlmof oertam
received from the LouUlaiK Depmment of Social Sflrrioci. The ichdnaied pnynMio are rwtrict»d by • formal
between teDiatrictAtam^ and Dopaitmr^ of Social
                                               iMinhi^^
bMi.R*iiiiniriaiMttp8ynwUi n^bembjoctri                                                                  No ptoviaion bu
been tmde in the financial mttttwtt* IbrttMreunbuTEraica^
teviaw oc wndlt DIE^ the currcnl >eu, die D^artment ^
uted to purchaic equipment md service*.




                                                             23
BEQUXBKD SUPPLEMENTARY INFORMATION
                         DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                               Platfuemrnt, Louisiana
                                                  GENERAL FUND
                                         BUDGETARY COMPARISON SCHEDULE
                                                     I I U UWMfllJIMI *l,AVIf*
                                                  r EIM



                                                                                                   VARIANCE VWm
                                                                                                     FINAL BUDGET
                                                        BUDGETED AMOUNTS                             FAVORABLE
                                                       ORIGINAL     FINAL            ACTUAL        (UNFAVORABLE)

REVENUES
Commissions on fines, forfeitures and fees        S       472.000 $      637,000 $     726,163 $          89,163
 for collection of worthless checks
Intergovernmental revenues:
 Parish police jury                                       305,000        300.000       315,934             15,934
 Other                                                          0              0        26,587            26,587
Interest earnings                                               0              0         4.885              4,886
Other revenues                                            170.000         47.000        34.358            «2.t42)

  Total revenues                                          947,000        964,000      1,108,447          124,447

EXPENDITURES
Solaria* and related benefits                             900.000        900,000       867,254            32,746
Legal and accounting                                       15.000         15,000        10,200             4,800
Insurant*                                                  65.000         92.000        81,588            10,414
Office supplies                                            50.000         54,000        47,613             8y«7
 Repairs and maintenance                                   13.000         16.300        23,823            (7,323)
 UfflUes                                                   12,000         10,000         9,740               200
Capital outlay                                             48,000         26,000        30,364            (2.364}
 Miscellaneous                                             B5.000        107000         B3.992            23.008

  Total expenditures                                     1.188.000      1 ???,3W      1.154.272           6B.02B

EXCESS(Daflolaiwy) OF REVENUES OVER
   EXPENDITURES                                          (241,000}      <238,300)       (45,625)         192,475

OTHER FINANCING SOURCES {USES)
 Transfers h                                                    0              0         13,541           13,541
 Transfers out                                             (fiaooo)      458.0001       f53.541)           4.459

  Total other financing sources (uses)                     03.000         58.000        40.000            18.000

        (Deficiency) OF REVENUES
    AND OTHER SOURCES OVER
    EXPENDITURES AND OTHER USES                           (304,000}     (296,300}       (85,825)         210,475

FUND BALANCE AT BEGINNING OF YEAR                         350.959        479.655       478.656                 0

FUND BALANCE AT END OF YEAR                       fi       4B 95ft S     1&3.355 S     393.831 S         210.476



                                                          24
                          DISTRICT ATTORNEY OF THE EIGHTEENTH JU DICIAL DISTRICT
                                              Plaquemlne, Loufelana
                                                    IV-D FUND
                                       BUDGETARY COMPARISON SCHEDULE
                                        For *• Yw Ended DeoMibttr 31,2004


                                                                                               VARIANCE WITH
                                                                                                FINAL BUDGET
                                                    BUDGETED AMQUMT5                             FAVORABLE
                                                   ORIGINAL     FINAL            ACTUAL        (UNFAVORABLE


REVENUES
Commtasipna on fines, forfeitures and few      S              0 $          0 S            0    $           o
 for collection of vmrtHesB checks
Intergovernmental revenues:
 Federal grant!                                       141.000         141.000      148.963             7.963


  Total revenue*                                      141.000         141,000      148,983             7,903


EXPENDITURES
Salaries and related benefits                         201,700         205,000      192.465            12,535
Legal end accounting                                         0              0            0                 0
Insurance                                                    0              0            0                 0
Office supplies                                         5,000           5,000        2,130             2,670
R*pelr» and maintenance                                      0          1,200        1.089               111
                                                        3.500           5,500        5.118               384
Utmtos
Capital outlay                                          1.500           3.800        4.185              (365)
MtoceflaneouB                                           2.QQQ_          2.500        2.413                67


  Total expenditures                                  213.700 .       223.000      207.390            15.602



EXCiSSjDQflclency) OF REVENUES OVER                   (72.700)        (62,000)     (56.435}           23,565
  EXPENDITURES

OTHER FINANCING SOURCES (USES)
 TwwferB fci                                           63.000          63.000       45.000           (16,000)
 Transfers out                                              0               0            0                 0

   Total ottiar financing sources (uses)               S3.000          63.000       45.0DO            (18.0001


EXCESS {DEFICIENCY) OF REVENUES
   AND OTHER SOURCES OVER
   EXPENDITURES AND OTHER USES                          (9,700)       (19.000)      (13,435)           6,565


FUND BALANCE AT BEGINNING OF YEAR                      11.561          28.441       2B.441_                0_

FUND BALANCE AT END OF YEAR                    S         1.861 S __JOJ4J_i                     (^       5.SB4_




                                                         25
                         DISTRICT ATTORNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                         Plaquomfne, Louitiana
                                        WORTHLESS CHECK FUND

                                         BUDGETARY COMPARISON SCHEDULE
                                          For tfM Ywr Endftd DttOMtlMr SI , 2004


                                                                                                  VARIANCE WTTH
                                                                                                   FINAL BUDGET
                                                         BUDGETED AMOUNTS                           FAVORABLE
                                                        ORIGINAL     FINAL           ACTUAL       [UNFAVORABLE!

REVENUES
Commiaskxia on fines, forfeitures and      fees   $        45,000 S      54,500 $       64*315 i          9,815
  for collection of worthless checks
Intergovernmental revenues:
  Federal grants                                                 0             0              0                0

  Total revenues                                           45,000        54,500         64,315            9,815

EXPENDITURES
Salaries and related benefits                                   0             0            431              (431)
Legal and accounting                                        3.000         8,300          7,600               500
Insurance                                                       0             0              0                 0
Olflceeupplles                                             27.000        27.000         18.332             8.668
Rapaka and maintenance                                      8,000         6.000          3,679             1,321
Utilities                                                   2,500         2.725          2,329               396
Capital outlay                                                  0             0          2.B30            [2,93$)
Miscellaneous                                              10.000        10.000         14.073            f4.073)

  Total expenditures                                       S3.500        53.025        49.5BA             3.441



EXCESSfDsflcUncy) OF REVENUES OVER                          (6.500)       1.475         14,731           13458
   EXPENDITURES

OTHER FINANCING SOURCES (USES)
 Transfers In                                                    0            0              0                0
 Transfers out                                                   0       (5.0001        45.000)               0

  Total other financing source* (uses)                           0        S.OOO          E.MO                 0

EXCESS (DEFICIENCY) OF REVENUES
   AND OTHER SOURCES OVER
   EXPENDTTURES AND OTHER USES                              03,500)       (3.525)        9,731           13,256

FUND BALANCE AT BEGINNING OF YEAR                          51481         65.733         86.733                0

FUND BALANCE AT END OF YEAR                         |      42.881 S      82.206 ft      75.484 S         13.256




                                                            28
SUPPLEMENTAL INFORMATION
                                   MAJOR & MORRISON
                                     CERTIFIED PUBLIC ACCOUNTANTS

     I- UWEEXBCK III, CHI, EC                                                                AMERICAN IWBTITDT1 OF
MUK A. DAVID, CPA, PC                                                                     GDXXKXD PUBLIC AOCODWDUm
   _                                                                                          BOCtETT OF LOOiraUtt
   ----------                                                                             CWBKniD PUBLIC ACCOOMIMTI
WU? F. MAJOR, CflA, PC (BBEIRBD)

           REPORT ON INTERNAL COrmW>LOVI» FINANCIAL HE^
           AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS lEHPORMSD
                     IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

HooooUc PifflhaH I. Wad, A.
Dirtrict Attorney, L8th Judicial District
Plaqnenme, Lonisiat* 70765
We have audited the financial itttements of the governmental activitiM ted each major find of die District Attorney, ISth
Judiciil DiBbiet te flu Parisbv of Ibcnnlle, Pointc Oi^^
Ibetvifle ud West Baton RtWfiP Parwh Councik fend Pointe Cn^ee Piriih Police Jury, w of and for the year ended December
31, 2DM, which coflectivetycaiDpriNfhflD^^
Mir 13. 2i(X)^ We condwled our twlit in iMofdmce w^
•ai fee ituubrft ^pib^bto ID ftaanciil a^^
of fte United States.


In plural^ oul perfiwuing ow tndit, we cam^
deonmniD our niditiiig piucalmct for the purpoje of nqnwong our opinimi on UK ftttndai rtiimrMi end not to provide
ir"*>*mg^ "•ft1*fr**"-*"!"«*^t «u»»fe»«nfti«itapflHhig However, i« noted • cabin natter involving the intcmil control om
finiMiii reporting u^i£40petitk)iithiitTWcoii»WM to IK                               Reported coodidooiwvohviMtteri coming
^ ffnt ^Mmtirm pdatgnj to *jpnificfT^ 4^^%*"** *° **"* dp"ign PT "riertlif11^ of the ^tfpf"*^ ft^itfr^^ T"*** fl""'«ft»^l pffpjf ting tot i*>
our judgment could •dvenely iflfcct die Dutrict Attorney*! ability to tccwd, proceai, nmnwtaB md report finmdtl data
           -wifti the tMtttiow of mumgcment in the fnucul rinlriiiBiitt. ltd Ajponabla oooditkm if datcnbed in the
Bcampmying Bchcdnle of findings
A nateriil WMknn» it • Rfwtttl^ oooditm
dow not lodW to a idfttiv^ kw bvd o^ rUt tet imssiitein^
idation to die fimncitl stttomts being audited may occur «nd not be detected wiftdn a timdy period by envloyeei in fee
                                        jg^
                                 in Ibe internal cout^
diBcloee all icpoctftblc oonditioni thai arc •!» comidErad to be matedal weaknenei. However, we beEeve fco reportabk
condition tern 04-1 u a mterU «eaku«u.

As part of obtaining reasonable unnnce ibcut nte&er toe DUHict AttcewyR ftnmcial natemem are free of mtaial
muMatenind, we perfbmwl tests of itt coooplivace wiJh certain proviaJon of hw, legnlntinm. GDotnctt and gfaffl afliryimnm,
                                                                                                                                 Howevcf,
providing an opinioii on compliance Ti^ lte« ptovutow w^
•udnnopinioa. llteienAteofoivvuBidiBckiiBdiiDniiDBveiofiioncanv
under Government Auditing Stamfartb.
Thia report ia intended fbrtbeinfijraation of fee C
Cbupee Pariah Police Iniy, and the Legislative Auditor toe (be State of Loniiima, and it not intended to be tod tbcwld not be
used by anyone o&er than theie apedned patties. Eowew, thii reoort ia & matter of public record and its distribution u ant
limited-



Major AMoniton.                                                                            fj
NcwKoadtj Louaune.
May 13, 2005
                                                                    27
           POST OFFICE BOX ITO.NEW ROADS. LA 7Q7«u - PHONE cun «ws3i - FAX (22$) www*
                            DISTRICT ATTOHNEY OF THE EIGHTEENTH JUDICIAL DISTRICT
                                     Pn-bhaoriberTaktPQljiteCcKipetrAiid
                                          Wctt Baton Rooge, Uraltbna

                                        Schedule of Findings md Qnnttoned Cotti
                                         For the Year Ended December 31, 2M4


SECTION I - SUMMARY OF AUDITOR'S RESULTS



                                                              Unqualified


                             («) idodified?                        X^ei     no
         RqKXdblB cmdUtan(i) identified not
          craistdcred to be material weflknwK*?                    ve» Xnoncieportcd

                                   fftUfffflfnit   ttOtftd?        JtA    X TOO


SECTION H -FINANCIAL STATEMENT FINDINGS



         Accounting duties aho«W be »egrt3?rirf to «^^

Qnditiin: Lick of segrtgatioo of duties inpro«aiingcaahtran«ctio04,

Effect   A dc&lc«tionoiiiii»pprofCJition of ftmda could more eisily occur.

dme:        IidcofK^gationofdatiB^vftiiGlipcmiitaantRdtob^
baudlei or controls c«h tanBctiom without any intervention by nctarpeaaa.

                                                                          inp


                                                       ^
bepuubleorcottbeneficMl Etoffevgr, romecngntbM catabKihed add implementpd ndditional japcediMaito reduce potottiiH
                             reif[p»3mflpMnllBgp<«cAifei ^tid mAe iiitCTr*^ cnnfanl JB^an




                                                              28
DISTRICT ATTORNEY OF THE EIGHTEENTH
JUDICIAL DISTRICT


Summary Schedule of Prior AadltFlndtaji
For UK Yew Ended December 31, 2004


                 Fiscal Yar                                                      Planned Conceive
                  Finding                                     Corrective         ActionltPutial
                 Initially                                     Action                  Corrective
                  Occmred         eacrmtio   P                                    l*lf**TH Tthfll

SvctbnL I - Ifltenml Control wid Convdluue MataiRltotlieFiiiMciiilStaitemnils:

03-1              FY98          Ladcofwfiwtgatioa.            Paitiilly          TottJieigwgatkaiii
                                                                                          ]. WiB mike cent effective




Swtbm n - Internal ControlftadCoaiftUaiuoMitcrUI to Federal Awtrdi:

None.

Swttnn ffl- Manntemeat Letter

Notippiicible.
DISTRICT ATTORNEY OF THE EIGHTEENTH
JUDICIAL DISTRICT
PlaqnemliK, Loubluu

Cometh* Action Han far
Current Yew Andh Flndlnp
Tor flu Year Ended December 3U20M
                                                                   Name of
                                                                   Contact Anticipated
fa|f T4o, PflBcriptipn nf    TOndmn   OonBcljye Act|Qa Flapped     Penan Completed

Settknl-IntcnnlCoatrtttdCta^

04-1     Lmdcofusgregati«.            DuctodBrizeofftio            R. Ward Ongoing
                                      Diitrict Attorney**
                                      office^ totel MgiqgtboQ of
                                      socountiog duties ii
                                      icjptactictL MaM
                                      willreviewaccounting
                                      pfoccdoicR aodiDBlGB
                                      inteoMi control
                                      unptDVcmendi tint ore




                                        Ma*erW

None.

Section HI—Management Letter
KaCqvpticable.