Twenty-Second Judicial District Public Defender Boardapp1.lla.la.gov/.../$FILE/00000FD5.pdfIndependent Auditor's Report 1 - 2 Required Supplemental Information - Part I Management's

TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICE

Covington, Louisiana

Annual Financial StatementsDecember 31, 2007

Under provisions of state law, this report is a publicdocument, Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Date 5/3,3/0ft

Contents

Independent Auditor's Report 1 - 2

Required Supplemental Information - Part IManagement's Discussion and Analysis 4-5

Basic Financial StatementsGovernment-Wide Financial Statements

Statement of Net Assets 7Statement of Activities 8

Fund Financial StatementsBalance Sheet - Governmental Funds 10Statement of Revenues, Expenditures and Changes

In Fund Balance - Governmental Funds 11Reconciliation of the Statement of Revenues,

Expenditures and Changes in Fund Balance ofGovernmental Funds to the Statement of Activities 12

Notes to Financial Statements 13-19

Required Supplemental Information - Part IIBudgetary Comparison Schedule - General Fund 21Budgetary Comparison Schedule - Special Revenue Fund 22

Other ReportsReport on Internal Control Over Financial Reporting and on

Compliance and Other Matters Based on an Audit ofFinancial Statements Performed in Accordance withGovernment Auditing Standards 24 - 25

EHRTAND

C ACCOUNTANTS

Independent Auditor's Report

To the Board of DirectorsTwenty-Second Judicial District

Public Defenders OfficeCovington, Louisiana

We have audited the governmental activities and each major fund of the Twenty-SecondJudicial District Public Defenders Office, which collectively comprise the basic financialstatements as of and for the year ended December 31, 2007, as listed in the table of contents.These financial statements are the responsibility of the Twenty-Second Judicial District PublicDefenders Office's management. Our responsibility is to express an opinion on these financialstatements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States. Those standardsrequire that we plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includes examining, on a testbasis, evidence supporting the amounts and disclosures in the financial statements. An auditalso includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statement presentation. We believethat our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects,the financial position of the governmental activities and each major fund of the Twenty-SecondJudicial District Public Defenders Office as of December 31, 2007, and the results of itsoperations for the year then ended in conformity with accounting principles generally acceptedin the United States of America.

The Management's Discussion and Analysis on pages 4 and 5 and budgetary schedules onpages 21 and 22 are not required parts of the basic financial statements, but are supplementaryinformation required by the Government Accounting Standards Board. We have applied certainlimited procedures, which consist primarily of inquiries of management regarding the methods ofmeasurement and presentation of the supplementary information. However, we did not auditthe information and express no opinion on it.

U0 VETERANS BOULEVARD, Sum-200, MBTAIRJE, LA 70005-4958 • 504.835.5522 - FAX 504.835.55355100 VILLAGE WALK, Sum' 2Q2, COVINC.TON, LA 70433-4012 • 985.892.5850 • FAX 985.892.5956

5153 BLUEBONNETT BOULLVARU, SUITE B, BATON ROUGH, LA 70809-3076 • 225,296,5150 • FAX 225.296.5151WWW.LAPORTE.COM

A pRnrfcSMONAL-Acc.ouNTiNt1; CORPORATION

RSM McGladrey Network

In accordance with Government Auditing Standards, we have also issued our report datedMarch 20, 2008, on our consideration of the Twenty-Second Judicial District Public DefendersOffice's internal control over financial reporting and our tests of its compliance with certainprovisions of laws, regulations, contracts, grant agreements and other matters. The purpose ofthat report is to describe the scope of our testing of internal control over financial reporting andcompliance and the results of that testing and not to provide an opinion on the internal controlover financial reporting or on compliance. That report is an integral part of an audit performed inaccordance with Government Auditing Standards and should be read in conjunction with thisreport in considering the results of our audit.

A Professional Accounting Corporation

March 20, 2008

REQUIRED SUPPLEMENTAL INFORMATION - PARTMANAGEMENT'S DISCUSSION AND ANALYSIS


Management's Discussion and AnalysisAs of and for the Year Ended December 31, 2007

Our discussion and analysis of the Twenty Second Judicial District Public Defenders Office's(the Organization) financial performance provides an overview of our financial activities for thefiscal year ended December 31, 2007. Please read it in conjunction with the financialstatements enclosed.

Financial Highlights

• The Organization's net current assets increased by 6.6% as a result of fiscal year 2007operations.

• During fiscal year 2007, the Organization had operating and non-operating revenues thatwere $74,531 more than the $2,091,109 in operating expenses.

• The cost of all of the Organization programs increased by $721,269 or 52.7% over thefiscal year ending December 31, 2006.

Using This Annual ReportThis annual report consists of a report on the general financial highlighted statements (above), ageneral report on the entity performance as a whole, and an activities statement on contributingfactors affecting the Organization's past and future financial conditions. Other supportingfinancial statements and comments are enclosed as components to the annual audit aspresented by the auditing agent.

Reporting on the Board as a WholeThe payroll and conflict panel attorney expense structure for the Organization is structured onan average of 91.14% of total expenditures coming from direct payroll related expenses of90.28% and an additional .86% from contract attorneys within the Conflict Panel. The staff wasmaintained with a hiring initiative to increase both attorney staff and support staff positions tosupport developing standards goals of the emergent draft objectives of the pending PublicDefender Act of 2007 (Act 307). Total expenses rose 52.7% over the 2006 expenditureperformance with targeted staff increases funded by the Louisiana Public Defender Board.

The revenue stream from the sustained, but slowed demographic change of an estimated270,000 population for St. Tammany Parish and 42,139 for Washington Parish provided for anet growth of revenue from local services and court fees of 1.8%. The Louisiana PublicDefender Board (formerly the Louisiana Indigent Defender Assistance Board) augmented anadditional 141.7% of revenue for staff augmentation and quality of service initiatives. Theseinitiatives were targeted towards Juvenile Defense, 72 Hour Representation, Data Management,IT Equipment upgrades, and Case Load easement utilizing the Compliance Fund.

Bail Bond fees as previously discussed on last year's analysis has shown a decrease resultantfrom the one time "Katrina" forfeiture assessment of $127,000 received in the 2006 accountingperiod. Additionally, Investment Income rose with rates and increased deposits netting anincrease of 70.5%


Management's Discussion and AnalysisAs of and for the Year Ended December 31, 2007

The Slidell City Court Office has been re-established by the Public Defender Office with thelease of Suite 203 on 636 Cause Boulevard in city of Slidell. This is now the 2nd leased officeemployed by the Organization and reflects an increase of 49.2% to the lease expense category.

Major Fund Sources are summarized below:

Source 2007 2006 Percent

LAPDB(LAIDABDAF)22nd JDC Court Fees22nd JDC Bail Bond/ForfeituresLocalJ DC GrantDistrict Felony ProbationInvestment EarningsDistrict Application Fees

$717,1151,091,871

104,40860,00061,83866,09466,523

$ 296,6761,083,191

229,56260,00061,94138,76950,904

141.7%.8%

-54.5%0%

-.2%70.5%36.6%

The Organization ActivitiesThe 22nd Judicial District Public Defender Office and the District Public Defender continue toaddress the local needs of public defender system within the St. Tammany and WashingtonParishes. From the base of 25 full time employees in 2006, the significant growth to 36 full timeattorneys and supporting staff employees was achieved through growth initiatives funded by theLAPDB in support of Act 307 goals and milestones. Looking ahead, additional funding forCINC services for Adults is pending for the 2008 fiscal year.

Contacting the Organization's Financial ManagementThis financial report is designed to provide our citizens, customers and other interested partieswith a general overview of the Organization's finances and to demonstrate the Organization'sfinances and accountability for money it receives. If you have questions about this report orneed additional financial information, contact the Organization's accountant at (985) 892-5002.

BASIC FINANCIAL STATEMENTSGOVERNMENT - WIDE FINANCIAL STATEMENTS

THE TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICEStatement of Net AssetsDecember 31, 2007

GovernmentalActivities

AssetsCash $ 453,523Certificates of Deposit 600,000Court Fees Receivable 100,014Probation Fees Receivable (Net of

Allowance of $998,213) 60,400Prepaid Expenses and Other 6,290Capital Assets, Net 37,082

Total Assets 1,257.309

LiabilitiesAccounts Payable 19,854Accrued Liabilities 2,590Compensated Absences 180,853Deferred Revenue 100.860

Total Liabilities 304.157

Net AssetsInvestment in Capital Assets 37,082Unrestricted 916.070

Total Net Assets $ 953.152

The accompanying notes are an integral part of these financial statements.

7

THE TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICEStatement of ActivitiesFor the Year Ended December 31, 2007

ProgramRevenues

Activities

Public Defender

Expenses

$ 2,091,109

Charges forServices

$ 1,218,023

Grants andContributions

$ 717,115

Total

$ (155,971)

General RevenuesBond Forfeitures 7,056Shared Revenues 157,352Interest Income 66,094

Total General Revenues 230,502

Change in Net Assets 74,531

Net Assets, Beginning of Year 878,621

Net Assets, End of Year $ 953,152


BASIC FINANCIAL STATEMENTSFUND FINANCIAL STATEMENTS

GOVERNMENTAL FUNDS

THE TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICEBalance SheetGovernmental FundDecember 31, 2007

GeneralFund

AssetsCash $ 453,523Certificates of Deposit 600,000Court Fees Receivable 100,014Probation Fees Receivable (Net of

Allowance of $941,076) 60,400Prepaid Expenses and Other 6.290

Total Assets $ 1,220.227

LiabilitiesAccounts Payable $ 19,854Accrued Liabilities 2,590Compensated Absences 180,853Deferred Revenue 100,860

Total Liabilities 304,157

Fund BalanceUnrestricted 916,070

Total Fund Balance 916,070

Total Liabilities and Fund Balance $ 1,220,227

Reconciliation of the Governmental Fund Balance Sheet to theStatement of Net Assets

Fund Balance per Balance Sheet $ 916,070Capital assets used in governmental activitiesare not financial resources and, therefore,are not reported in the funds. 37,082

Net Assets per Statement of Net Assets $ 953,152


10

THE TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICEStatement of Revenues, Expenditures andChanges in Fund Balance - Governmental FundsFor the Year Ended December 31, 2007

RevenuesCourt Costs Fees and ChargesShared RevenuesIntake FeesInterest IncomeCourt Fees and AwardsBond ForfeituresDefense Assistance Fund

Total Revenues

ExpendituresPayroll and FringeContract Attorney FeesCapital OutlayBuilding Expenses and RentTravelContinuing Legal Education ExpensesInsuranceLaw LibraryOffice SuppliesAccounting and AuditTelephoneOperating ExpenseAdministrationDefendant Expenses and Services

Total Expenditures

Changes in Fund Balance

Fund Balance, Beginning of Year

Fund Balance, End of Year

GeneralFund

$ 1,086,411157,35269,52366,09462,089

7,056-

1,448,525

1,162,45550,49732,33330,50223,36520,02518,02816,36615,69012,83011,4908,635

89897

1,403,211

45,314

870,756

$ 916,070

SpecialRevenue

Grant Fund Total

$ - $1,086,411157,35269,52366,09462,089

7,056717,115 717,115

717,115 2,165,640

717,115 1,879,57050,49732,33330,50223,36520,02518,02816,36615,69012,83011,4908,635

89897

717,115 2,120,326

45,314

870,756

$ - $ 916,070


11

TWENTY-SECOND JUDICIAL DISTRICT

PUBLIC DEFENDERS OFFICEReconciliation of the Statement of Revenues, Expendituresand Changes in Fund Balance of Governmental Funds

to the Statement of Activities

For the Year Ended December 31, 2007

Amounts reported for governmental activities in the statement of activitiesare different because:

Net Change in Fund Balance - Total Governmental Fund $ 45,314

Governmental funds report capital outlays as expenditures. However,in the statement of activities the cost of those assets is allocatedover their estimated useful lives and reported as depreciation expense.This is the amount by which capital outlays exceeded depreciationin the current period. 29,217

Change in Net Assets of Governmental Activities $ 74,531


12


Notes to Financial Statements

Note 1. Summary of Significant Accounting Policies

The Twenty-Second Judicial District Public Defenders Office (the Organization) wasestablished in compliance with Louisiana Revised Statutes 15:144-149 and modified byAct 307 implemented August 15th 2007. The Organization provides counsel to representindigent (needy individuals) in criminal cases at the District level. The Organizationencompasses the parishes of Washington and St. Tammany, which are located in theState of Louisiana.

The Organization is composed of a District Public Defender who works under thesupervision of the Louisiana Public Defender Office. A State Louisiana Public DefenderBoard governs the Louisiana Public Defender Office.

Revenues to finance the Organization's operations are provided primarily from courtcosts on fines imposed by the various courts within the District and State Revenuesreceived through distributions from the Louisiana Public Defender Office.

Basis of PresentationThe accompanying basic financial statements of the Twenty-Second Judicial DistrictPublic Defenders Office have been prepared in conformity with governmental accountingprinciples generally accepted in the United States of America. The GovernmentalAccounting Standards Board (GASB) is the accepted standard setting body forestablishing governmental accounting and financial reporting principles. Theaccompanying basic financial statements have been prepared in conformity with GASBStatement No. 34, Basic Financial Statements - and Management's Discussion andAnalysis - for State and Local Governments.

Government-Wide Financial Statements (GWFS)The government-wide financial statements (i.e., the statement of net assets and thestatement of activities) report information on all of the non-fiduciary activities of theOrganization. For the most part, the effect of inter-fund activity has been removed fromthese statements. Governmental activities, which normally are supported by taxes andintergovernmental revenues, are reported separately from business-type activities, whichrely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of agiven function or segments are offset by program revenues. Direct expenses are thosethat are clearly identifiable with a specific function or segment. Program revenuesinclude 1) charges to customers or applicants who purchase, use, or directly benefit fromgoods, services, or privileges provided by a given function or segment and 2) grants andcontributions that are restricted to meeting the operational or capital requirements of aparticular function or segment. Taxes and other items not properly included amongprogram revenues are reported instead as general revenues.

Separate financial statements are provided for the governmental funds.

13



Note 1. Summary of Significant Accounting Policies (Continued)

Basis of Presentation (Continued)

Fund Financial Statements (FFS)The Organization uses funds to maintain its financial records during the year. Fundaccounting is designed to demonstrate legal compliance and to aid management bysegregating transactions related to certain Board functions and activities. A fund isdefined as a separate fiscal and accounting entity with a self-balancing set of accounts.The funds of the Organization are classified as governmental and special revenue. Theemphasis on fund financial statements is on major funds, each displayed in a separatecolumn. A fund is considered major if it is the primary operating fund of the Organizationor its total assets, liabilities, revenues, or expenditures of the individual governmentalfund is at least 10 percent of the corresponding total for all governmental funds.

Reporting EntityFor financial statement reporting purposes, the Organization is a part of the district courtsystem of the State of Louisiana. However, the state statutes that create theOrganizations also give each of the Organizations control over all of their operations.This includes the hiring and retention of employees, authority over budgeting,responsibility for deficits, and the receipt and disbursement of funds. The Organizationis financially independent and operates independently from the district court system.The financial statements include only the transactions of the Organization.

Governmental Fund AccountingFund accounting is designed to demonstrate legal compliance and to aid financialmanagement by segregating transactions relating to certain government functions oractivities. A fund is a separate accounting entity with a self-balancing set of accounts.The Organization uses two funds to report the Organization's financial position and theresults of operations. The general fund reports all transactions of the organization otherthan those funds to be used for a purpose specified by law or agreement. A specialrevenue fund (grant fund) reports all transactions for grant money.

Basis of AccountingThe accounting and financial reporting treatment applied to a fund is determined by itsmeasurement focus. The general fund is accounted for using a current financialresources measurement focus. Only current assets and current liabilities are generallyincluded in this measurement focus on the balance sheet. The operating statementrepresents increases and decreases in net current assets. The general fund uses thefollowing practices in recording revenues and expenditures:

RevenuesCourt costs on fines and forfeitures imposed by the district and city courts are recordedin the year they are collected by the contributing agencies. Fees from indigents arerecorded when received. Interest income is accrued when earned. All other revenuesand grants are recorded when earned.

14




Basis of Accounting (Continued)

ExpendituresExpenditures are generally recognized under the modified accrual basis of accounting,when the related fund liability is incurred.

Budget PoliciesThe Organization is required by law to adopt an annual budget. The Organizationadopted and prepared a budget for the general fund and the special revenue fund on themodified accrual basis of accounting for the year ended December 31, 2007. Thisbudget is presented with these financial statements in the supplementary section of thereport on pages 21 and 22.

This budget was integrated into the accounting records and employed as a managementcontrol device. Budget comparisons were presented to the Organization at the quarterlymeetings. The Organization does not use encumbrance accounting and appropriationslapse at the end of each year. The General Fund budget was amended during the year.

CashCash includes amounts in demand deposits and interest-bearing demand deposits.Under state law, the Organization may deposit funds in demand deposits, interest-bearing demand deposits, money market accounts, or time deposits with state banksorganized under Louisiana law and national banks having their principal offices inLouisiana.

Accounts ReceivableReceivables for probation fees are fees imposed by the courts as a condition ofprobation and are reported net of uncollectible amounts. Traditionally, collection of thesefees is highly questionable. Accordingly, the amounts collected are treated as deferredrevenue. Collection is assured for receivables for court costs on fines and forfeituresand bail bond fees; these fees are recognized as revenue when earned.

GrantsThe Organization's major grant is reported as special revenue in a special revenue fund.The Organization has two grants at December 31, 2007, from the Louisiana PublicDefender Board.

Use of EstimatesThe preparation of financial statements in conformity with accounting principles generallyaccepted in the United States of America includes the use of estimates that affect thefinancial statements. Accordingly, actual results could differ from those estimates.

15




Compensated AbsencesThe Organization's employees earn varying amounts of vacation and sick leave eachyear. Employees cannot accrue sick leave; however, vacation leave may be accrued,up to thirty days, and used to supplement sick leave in the event of catastrophic illness.At termination, employees may be paid for unused vacation. However, sick leave isforfeited.

Cash and Cash Equivalents and InvestmentsCash includes amounts in interest-bearing demand deposits. Cash equivalents includeamounts in time deposits and those investments with original maturities of 90 days orless. Under state law, the municipality may deposit funds in demand deposits, interest-bearing demand deposits, money market accounts, or time deposits with state banksorganized under Louisiana law and national banks having their principal offices inLouisiana.

Under state law, the municipality may invest in United States bonds, treasury notes, orcertificates. These are classified as investments if their original maturities exceed 90days; however, if the original maturities are 90 days or less, they are classified as cashequivalents. Investments are stated at their fair market value.

Capital AssetsAll fixed assets of the Organization are recorded at historical costs. Depreciation of allexhaustible fixed assets is charged as an expense against their operations.

The costs of normal maintenance and repairs that do not add to the value of the assetsor materially extend asset lives are not capitalized. Improvements are capitalized anddepreciated over the remaining useful lives of the related fixed assets, as applicable.The Organization capitalizes equipment and furniture in excess of $500. The followingestimated useful lives and methods are used to compute depreciation:

Furniture, Fixtures and Equipment 7-10 Years Straight LineComputers 5-10 Years Straight Line

Depreciation expense amounted to $3,116 for the year ended December 31, 2007.

Note 2. Cash and Cash Equivalents

The following is a summary of cash and cash equivalents (book balances) atDecember 31, 2007:

Demand Deposits $ 453,523Certificates of Deposits 600.000

Total Cash and Cash Equivalents S 1.053.523

16



Note 2. Cash and Cash Equivalents (Continued)

These deposits are stated at cost, which approximates market. Under state law, thesedeposits (or the resulting bank balances) must be secured by federal deposit insuranceor the pledge of securities owned by the fiscal agent bank. The market value of thepledged securities plus the federal deposit insurance must at all times equal the amounton deposit with the fiscal agent. These securities are held in the name of the pledgingfiscal agent bank in a holding or custodial bank that is mutually acceptable to bothparties.

At December 31, 2007, the Organization has $1,124,930 in deposits (collected bankbalances). These deposits are secured from risk by $200,000 in federal depositinsurance, $924,930 of pledged securities held by the custodial bank in the name of thefiscal agent bank (GASB Category 3). Funds on deposit by the Organization were over-pledged by $209,535 as of December 31, 2007

Note 3. Capital Assets

The Organization's furniture and fixtures consist of the following for December 31, 2007:

Beginning EndingBalance Additions Retirements Balance

Furniture, Fixtures, Equipment & ComputersLess: Accumulated Depreciation

Net Fixed Assets

$ 83,741 $(75,876)

32,333 $(3,116)

(55,529) $55,529

60,545(23,463)

$ 7,865 $ 29,217 $ $ 37,082

Note 4. Concentrations

The majority of revenue earned by the Board comes from the Parish of St. Tammanyand the City of Sh'dell in the form of court costs.

Note 5. Operating Lease

On January 1, 1999, the Organization entered into a lease in Washington Parish foroffice space. The lease is non-cancelable with an option to lease the building untilDecember 2005, with monthly payments of $900. There are two renewal periods - eachwith a five-year term. As of December 31, 2007, the lease had been renewed with aneffective date of October 1, 2005 and payments were being made on a month-to-monthbasis. For the year ended December 31, 2007, rent expenses for the Franklintonproperty totaled $10,800.

17



Note 5. Operating Lease (Continued)

On October 1, 2007, the Organization entered into a lease in St. Tammany Parish foroffice space. The lease is non-cancelable with an option to lease the building untilSeptember 30, 2012, with monthly payments of $1,429 discounted for Katrina damagesto $1,294 until repairs are made. For the year ended December 31, 2007, rentexpenses for the Slidell property totaled $5,311.

Note 6. Governmental Fund Revenues and Expenditures

For the year ended December 31, 2007, the major sources of governmental fundrevenues and expenditures were as follows:

Governmental FundRevenues

State GovernmentGrants

Total

Local GovernmentGrantsOn-Behalf PaymentsOther

Total

Charges for Services

Investment Earnings

Miscellaneous

Total Revenues

$ 717.115

717,115

60,0001,190,820

61.838

1,312,658

69,523

66,094

250

$ 2,165,640

18



Note 6. Governmental Fund Revenues and Expenditures (Continued)

Governmental FundExpenditures

Personnel Services and BenefitsSalaries $ 1,584,721Insurance 178,213Payroll Taxes 116.636

Total 1,879,570

Professional DevelopmentDues, Licenses, and Registrations 10,742Travel 9,283Other 5.830

Total 25,855

Operating CostsLibrary and Research 16,366Contract Services - Attorney 50,497Contract Services - Other 7,000Lease-Office 16,111Travel - Transportation 23,365Insurance 18,028Supplies 24,325Repairs and Maintenance 2,546Utilities and Telephone 23,335Other 995

Total 182,568

Capital Outlay 32.333

Total Expenditures $ 2,120,326

19

REQUIRED SUPPLEMENTAL INFORMATION - PART II

THE TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICEBudgetary Comparison ScheduleGeneral FundFor the Year Ended December 31, 2007

Budgeted Amounts

RevenuesCourt Costs Fees and ChargesShared RevenuesIntake FeesInterest IncomeCourt Fees and AwardsBond Forfeitures

Total Revenues

ExpensesPayroll and FringeContract Attorney FeesCapital OutlayBuilding Expenses and RentTravelContinuing Legal Education ExpensesInsuranceLaw LibraryOffice SuppliesAccounting and AuditTelephoneOperating ExpenseAdministrationDefendant Expenses and Services

Total Expenses




Original

$1,053,840169,68051,66060,37457,600

600

1,393,754

1,174,61520,400

-21,67517,40013,40016,76416,50012,4287,060

11,8922,280

74425,560

1,340,718

$ 53,036

Final

$ 1,053,660160,68061,60256,44055,8007,055

1,395,237

1,178,42838,100

-33,43021,36016,41017,16016,50012,79612,30011,8167,5001,076

25,560

1,392,436

$ 2,801

ActualAmounts

$ 1,086,411157,35269,52366,09462,089

7,056

1,448,525

1,162,45550,49732,33330,50223,36520,02518,02816,36615,69012,83011,4908,635

89897

1,403,211

45,314

870,756

$ 916,070

Variance withFinal Budget

Positive(Negative)

$ 32,751(3,328)7,9219,6546,289

1

53,288

15,973(12,397)(32,333)

2,928(2,005)(3,615)

(868)134

(2,894)(530)326

(1,135)178

25,463

(10,775)

$ 42,513

21

THE TWENTY-SECOND JUDICIAL DISTRICTPUBLIC DEFENDERS OFFICEBudgetary Comparison ScheduleSpecial Revenue FundFor the Year Ended December 31, 2007

RevenuesDefense Assistance Fund

Total Revenues

ExpendituresPayroll and Fringe

Total Expenditures



Variance withFinal Budget

Budgeted Amounts Actual PositiveOriginal Final Amounts (Negative)

$ 457,238 $ 690,437 717,115 $ 26,678

457,238 690,437 717,115 26,678

457,238 690,437 71 7, 1 1 5 26,678

457,238 690,437 717,115 26,678

$ - $ - $

_


22

OTHER REPORTS

[APORTE$EHRTROM!G HANDClRHFltD PUBLIC ACCtJUNTANTS

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTINGNG AND ONCOMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCEWITH GOVERNMENT AUDITING STANDARDS

To the Board of DirectorsTwenty-Second Judicial District

Public Defenders OfficeCovington, Louisiana

We have audited the financial statements of the Twenty-Second Judicial District PublicDefenders Office as of, and for the year ended December 31, 2007, and have issued our reportthereon dated March 20, 2008. We conducted our audit in accordance with auditing standardsgenerally accepted in the United States of America, and the standards applicable to financialaudits contained in Government Auditing Standards, issued by the Comptroller General of theUnited States.

Internal Control over Financial Reporting

In planning and performing our audit, we considered Twenty-Second Judicial District PublicDefenders Office's internal control over financial reporting as a basis for designing our auditingprocedures for the purpose of expressing our opinion on the financial statements, but not for thepurpose of expressing an opinion on the effectiveness of the Twenty-Second Judicial DistrictPublic Defenders Office's internal control over financial reporting. Accordingly, we do notexpress an opinion on the effectiveness of the Twenty-Second Judicial District Public DefendersOffice's internal control over financial reporting.

A control deficiency exists when the design or operation of a control does not allowmanagement or employees, in the normal course of performing their assigned functions, toprevent or detect misstatements on a timely basis. A significant deficiency is a controldeficiency, or combination of control deficiencies, that adversely affects the entity's ability toinitiate, authorize, record, process, or report financial data reliably in accordance with generallyaccepted accounting principles such that there is more than a remote likelihood that amisstatement of the entity's financial statements that is more than inconsequential will not beprevented or detected by the entity's internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, thatresults in more that a remote likelihood that a material misstatement of the financial statementswill not be prevented or detected by the entity's internal control.

110 VETERANS BOULEVARD, Sum- 200, MKTAIRIE, LA 70005-4958 • 504.835.5522 * FAX 504.835.5535SlOOViUAGii WALK, SUITE 202, COVINGTON, LA 70433-4012 • 985.892.5850 - FAX 985.892.5956

5153 B L U E R O N N U I T BOULEVARD. SUITE B. BATON ROUGE. LA 7O8Oy-3O76 • 22S.2<>6.5'!50 • FAX 225.296.5151WWW.LAFORTE.COM

A PRorESMON'Ai. AcruuNTtNc: CORPORATION

RSMMcGladrey Networkif. H-liKS.1*)*,'*',' OsWtt! ».«!£«•

Our consideration of the internal control over financial reporting was for the limited purposedescribed in the first paragraph of this section and would not necessarily identify all deficienciesin internal control that might be significant deficiencies or material weaknesses. We did notidentify any deficiencies in internal control over financial reporting that we consider to bematerial weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Twenty-Second Judicial DistrictPublic Defenders Office's financial statements are free of material misstatement, we performedtests of its compliance with certain provisions of laws, regulations, contracts and grantagreements, noncompliance with which could have a direct and material effect on thedetermination of financial statement amounts. However, providing an opinion on compliancewith those provisions was not an objective of our audit and, accordingly, we do not express suchan opinion. The results of our tests disclosed no instances of noncompliance or other mattersthat are required to be reported under Government Auditing Standards.

This report is intended for the information of management and the Louisiana Legislative Auditor,and is not intended to be and should not be used by anyone other than these specified parties.

However, this report is a matter of public record and its distribution is not limited.

A Professional Accounting Corporation

March 20, 2008

Documents

Twenty-Second Judicial District Public Defender Boardapp1.lla.la.gov/.../$FILE/00000FD5.pdfIndependent Auditor's Report 1 - 2 Required Supplemental Information - Part I Management's