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7/31/2019 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