Jefferson County Legislative Fund Audit

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    Ronald L. Jones, Chief Examiner12-418

    Report on theLegislative Fund

    Jefferson County, Alabama

    June 1, 2008 through January 31, 2012

    Filed: October 19, 2012

    Department of

    Examiners of Public Accounts50 North Ripley Street, Room 3201

    P.O. Box 302251

    Montgomery, Alabama 36130-2251

    Website: www.examiners.alabama.gov

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    Table of ContentsPage

    Legislative Fund

    Jefferson County

    Summary A

    Contains items pertaining to state and local legal compliance.

    Schedule of State and Local Compliance and Other Findings B

    Contains detailed information about findings pertaining to state and local

    legal compliance and other findings.

    Financial Information 1

    Exhibit #1 Summary of Cash and Investments 2

    Exhibit #2 Statement of Receipts, Disbursements and Balances 3

    Exhibit #3 Schedule of Investments 4

    Exhibit #4 Legislative Delegation Members 6

    ___________________________________________

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    12-418 A

    Department of

    Examiners of Public Accounts

    SUMMARY

    Legislative Fund

    Jefferson County, Alabama

    June 1, 2008 through January 31, 2012

    The Legislative Fund, Jefferson County, Alabama, (hereinafter referred to as the Fund) wascreated by Act Number 639, Acts of Alabama 1973, as amended by Act Number 369, Acts of

    Alabama 1975. The Fund accounts for a portion of the Pistol Permit Fee collected by the

    Sheriff of Jefferson County. The Fund is to establish, equip and maintain a legislative officefor the members of the state legislative delegation serving Jefferson County.

    This report presents the results of an examination of the Fund and a review of compliance by

    the Fund with applicable laws and regulations of the State of Alabama in accordance with therequirements of the Department of Examiners of Public Accounts under the authority of the

    Code of Alabama 1975, Section 41-5-14.

    An instance of noncompliance with state and local laws and regulations and other matters was

    found during the examination as shown on the Schedule of State and Local Compliance and

    Other Findings and it is summarized below.

    CURRENT FINDING

    2012-01 relates to documentation of expenditures for the Jefferson County LegislativeFund not being maintained or made available for review.

    Findings are numbered and reported by the fiscal year in which the finding originallyoccurred.

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    This Page Intentionally Blank

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    B

    Schedule of State and Local

    Compliance and Other Findings

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    Schedule of State and Local Compliance and Other FindingsFor the Period June 1, 2008 through January 31, 2012

    Legislative Fund

    Jefferson County

    C

    Ref.

    No. Finding/Noncompliance

    2012-01 Finding:

    An adequate system of internal controls requires supporting documentation for allexpenditures to be properly maintained. For the period June 1, 2008 through

    January 1, 2011, the supporting documentation for 37 of the 41 non-payroll

    related expenditures for the Jefferson County Legislative Funds Birmingham

    office was not maintained or made available for subsequent review. There were

    no expenditures for the Jefferson County Legislative Funds Birmingham office

    for the period January 2, 2011 through January 31, 2012.

    Recommendation:

    Internal controls should be implemented to ensure adequate supporting

    documentation is maintained for all expenditures.

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    1

    Financial Information

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    Legislative Fund

    Jefferson County 2 Exhibit #1

    Summary of Cash and Investments

    January 31, 2012

    Total

    Cash in Banks

    Operating Fund - Birmingham 126,730.70$

    Operating Fund - Bessemer 20,642.02Sub-Total 147,372.72

    Investments 1,312,775.00Total 1,460,147.72$

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    Legislative Fund

    Jefferson County 3 Exhibit #2

    Statement of Receipts, Disbursements and Balances

    June 1, 2008 through January 31, 2012

    Legislative Legislative

    Fund- Fund-Birmingham Bessemer Total

    Receipts

    Pistol Permit Fees 399,192.00$ 100,405.50$ 499,597.50$

    Interest Earned 10,840.66 10,840.66Total Receipts 410,032.66 100,405.50 510,438.16

    Disbursements

    Salaries and Benefits 197,564.43 197,564.43Telephone 3,602.79 982.24 4,585.03Computer Repair 890.00 890.00Postage 260.00 260.00Legal Advertisement 30.00 30.00Parking 780.00 780.00Office Equipment 1,163.66 1,163.66Office Supplies 1,015.78 1,015.78

    Miscellaneous 2,000.00 2,000.00Total Disbursements 206,143.00 2,145.90 208,288.90

    Excess of Receipts Over/(Under) Disbursements 203,889.66 98,259.60 302,149.26

    Transfers

    Transfers In from Investments 856,177.90 856,177.90Transfers Out to Investments (946,000.00) (82,450.00) (1,028,450.00)

    Total Transfers (89,822.10) (82,450.00) (172,272.10)

    Excess/(Deficit) after Transfers 114,067.56 15,809.60 129,877.16

    Balances - June 1, 2008 12,663.14 4,832.42 17,495.56

    Balances - January 31, 2012 126,730.70$ 20,642.02$ 147,372.72$

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    Legislative Fund

    Jefferson County 4 Exhibit #3

    Schedule of Investments

    January 31, 2012

    MaturityPurchase Date Description Date

    Investment Fund

    January 31, 2012 Repurchase Agreement - Birmingham 02/01/2012

    January 31, 2012 Repurchase Agreement - Bessemer 02/01/2012

    Total Investments

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    Legislative Fund

    Jefferson County 5 Exhibit #3

    Interest Market InvestmentsRate Value at Cost Totals

    0.108201% 947,788.35$ 947,788.35$ 947,788.35$

    0.108201% 364,986.65 364,986.65 364,986.65

    1,312,775.00$ 1,312,775.00$ 1,312,775.00$

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    Legislative Delegation MembersAs of January 31, 2012

    Legislative Fund Exhibit #4

    Jefferson County

    6

    Delegation Members District

    Hon. Greg Reed, Senator 5

    Hon. Cam Ward, Senator 14

    Hon. Slade Blackwell, Senator 15

    Hon. Jabo Waggoner, Senator 16

    Hon. Scott Beason, Senator 17

    Hon. Rodger Smitherman, Senator 18

    Hon. Priscilla Dunn, Senator 19

    Hon. Linda Coleman, Senator 20

    Hon. Allen Farley, Representative 15

    Hon. Elwyn Thomas, Representative 34

    Hon. Mary Sue McClurkin, Representative 43

    Hon. Arthur Payne, Representative 44

    Hon. E. Richard Drake, Representative

    (elected November 2011)

    45

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    Legislative Delegation MembersAs of January 31, 2012

    Legislative Fund Exhibit #4

    Jefferson County

    7

    Delegation Members District

    Hon. Paul DeMarco, Representative 46

    Hon. Jack Williams, Representative 47

    Hon. Jim Carns, Representative 48

    Hon. Allen Treadaway, Representative 51

    Hon. John W. Rogers, Representative 52

    Hon. Demetrius C. Newton, Representative 53

    Hon. Patricia Todd, Representative 54

    Hon. Rod Scott, Representative 55

    Hon. Lawrence McAdory, Representative 56

    Hon. Merika Coleman, Representative 57

    Hon. Oliver Robinson, Representative 58

    Hon. Mary Moore, Representative 59

    Hon. Juandalynn Givan, Representative 60