Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit

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<ul><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 1/39</p><p>/</p><p>CLERK, ClYTL DISTRICT COURTFOR THE PARISH OF ORLEANS</p><p>SALARY FUNDANNUAL FINANCIAL STATEMENTS</p><p>YEAR ENDED .TUNE 30,2009</p><p>Un der pro visions of state law, this report is a publ icdocument. Aco py of the report has been submitted tothe entity and o ther appropriate publ ic off ic ials, Thereport is avai lable for publ ic inspection at the BatonRouge of f ice of th e Le gis la t iveAu di tor and. wh e r eapprop riate, at the off ice of the parish clerk of court.</p><p>Re l e a s e Da t e /jS^f./O</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 2/39</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 3/39</p><p>Clerk , Civil District Cou rt for the P arish of OrleansManagem ent's Discussion and Analysis</p><p>Year Ended June 30.20 09MANAGEM ENT'S DISCUSSION AND ANALYSISManagement's discussion and analysis (MD&amp;A) of the Qerk Civil District Comt fot the Parish of (Means (theClerk) financial performance is designed to provide an overview of the financial activities as of and for the fiscal yearended June 30, 2009. This information should be read in conjunction with the basic financial statements and theaccompanying notes to thefinancialstatements.OVERVIEVy OF THE FINANCIAL STATEM ENTSThe MD&amp; A is required information that provides an overview of the Qerk's basic firumcial statements and fmancialactivities. Our auditor has provided assu rance in his independent aud itor's report that the basic financial statementsare fairiy stated in aU material aspects. A user of this report should read the independent auditor's report carefully toascertain the level of assurance being provided on these reports.This annual report consists of a series of financial statements. The C lerk's basic financ ial statements consist of thefollowing components: Government-Wide Financial Statements and Fund Financial Statements.Govemment-Wide Financial StatementsThe S tatement of Net Assets reflects the financial position of the Ge rk 's office. The unrestricted fund balance forthe Salary Fund, as reflected in this statement consists of funds available for future spending to meet the needs of theClerk's Office.The S tatement of Activities reflects the changes in net assets. Net assets, the difference between assets and liabilities,are one way to measure the financial hea lth of an entity. Over time, increases or decreases in net assets are oneindicator of whether an entity's fina ncial health is improving or deteriorating.The Statement of Net Assets and the Statement of A ctivities report information on the C lerk of Court as a whole andabout its activities in a way that shows the overa ll financial health of the office. These statements include all assetsand liabilities iising the accrual basis of accounting, which is similar to tbe accounting used by most private sectorcompanies. All of the current year's revenues and expenses are taken into accoimt regardless of when cash isreceived or paid.Fund Financial StatementsFund financial statements report detailed information on several distinct and separatefimdsmaintained by the Clerk'soffice. Some funds are established as mandated by State laws.The Clerk of Court uses govemmental funds for basic services. Govemmental funds focus on how money flows intoand out of the operating accounts and reflect the balances left at year-end that are available for spending. Thesefunds are reported under the modified accrual accounting method, wh ich measures cash and all otherfinancialassetsthat can readily be converted to cash.</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 4/39</p><p>Clerk, Civil District C ou rt for the Parish of Orlean sMan agem ent's Discussion and Analysis</p><p>Year Ended June 30, 2009Fund Financial Statements - (continued)The govemm ental fund statements provide a detailed short-term view of the general government operations and thebasic services it provides. Govemm ental fund information helps you determine whether there are more or fewerfinancial resources that can be spent in the near future to finance the Clerk of Cour t's programs.FINANOAL fflGHLIGHTSThe financial statements provide details of the current y ear's operations:As of June 30, 2009, the Qerk, Civil District Court for the Parish of Orleans maintained an Unrestricted Fundbalance of $6,014,560 representing the portion available to maintain the continuing obligations to citizens.Unrestricted Net Assets represents the net balance of all types of assets accumulated by the Clerk in excess of theamount invested in "capital asse ts" and any *'restricted asse ts". Restricted assets are those that are constrained bycreditors, grantors, contributors, or by laws and regulations. As of June 3 0, 2009, the Clerk did not have "restrictedassets".Total assets as of June 30, 2009 w ere $7,297,795 and total liabilities w ere $1,181,264. In acconlance with stamtoryrequirements, the Clerk has no bonded indebtedness or long-term notes.The most significant continuing revenue sources for govemmental activities w ere court filing fees.The Statement of Net Assets and the Statement of Activities reports only one type of activity - govemmentalactivities. All of tbe basic judicial services are reported as this type. Court filing fee charges to the public financemost of these services.ORLEANS PARISH CLERK OF COU RT AS A WHOLEBecause the Registry ofth e Cornt Agency Fxmd is on a calendar year basis and is reported in a separate audit report,only the Salary Fund is included in this discussion and analyses.FINANCIAL ANALYSIS OF T HE CLER K O F COURT AS A V^HOLE (GWFS)The Statement of Net Assets and the Statement of Activities report only one type of activity - govemmentalactivities. Most of the basic judicia l services are repo rted as this type. Fe es cha rged to the public financeall of these activities.</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 5/39</p><p>Clerk, Civil District Court for the Parish of OrieansManagement's Discussion and Analysis</p><p>Year Ended June 30,2009Our analysis below focuses on the net assets of the governmental-type activities:Condensed Statement ofNet Assets</p><p>Current and Other AssetsCapital Assets (net of accumulateddepreciation)Total AssetsCiurent L iabihtiesLong T erm L iabilitiesTotal LiabilitiesUnrestrictedTotal Net A ssets</p><p>2009$ 7,195,824 $</p><p>101,9717,297,7951,181,2641,181,2646,014,560</p><p>$ 6,116,531</p><p>20083,931,865 $</p><p>31,0463,962,911</p><p>502,810502,810</p><p>3,429,0553,460,101 $</p><p>DollarChange3,263,959</p><p>70,9253.334,884</p><p>678,454678,454</p><p>2,585,5052,655,430</p><p>PercentChange83.02%</p><p>228.44%84.16%</p><p>134.94%-%134.94%75.40%76.77%</p><p>The Clerk's net assets increased by $2,656,430 as a result of this yea r's operations. In 2006, the LouisianaLegislature mandated the merger of the offices of Orieans Parish Recorder of Mortgages, the Register ofConveyances and the Notarial A rchives. The increase in current assets was mainly due to funds that weretransferred from the former Notarial Archives office and the consolidation of three additional offices intothe Clerk's Salary Fund on January 1, 2009. The increase of $70,925 in capital assets was due to purchasedcomputers and equipment. ITie increase of 678 ,454 in current Habilities was mainly due to the additionalliabilities for the departments consolidated into the Clerk's Salary Fund in January 2009.Unrestricted net assets, the part of net assets that can be used to finance day-to-day operations withoutconstraints established by debt covenants, enabling legislation, or other legal requirements increased as aresult of this years operations and the additions of three new divisions that were consolidated into theClerk's Salary Fund. The balance in net assets represents the accumulated results of aU past years'operations.</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 6/39</p><p>Clerk, Civil District Court for the Parish of OrleansManagement's D iscussion and Analysis</p><p>Year Ended June 3 0,2009Condensed Statement of Act ivi t ies</p><p>Total Program Expense $Total Program RevenuesNet Program. IncomeGeneral RevenuesIntergovemmental TransferChange in N et AssetsNet A ssets:Begmning of the yearEnd of Year $</p><p>2009(5,517,744) $7,054,8041,537,060</p><p>119,3701,000,0002,656.4303,460,1016,116,531</p><p>2008(3.421,633)$4,952.3581,530,725</p><p>98,6181,629,3431,830.7583,460,101 $</p><p>DoUarChange2,096,1112,102,446</p><p>6,33520,752</p><p>1,000,0001,027,0871,629,3432,656,430</p><p>Total PercentChange61.26%42.45%0%21.04%100.00%63.04%89.00%76.77%</p><p>The Clerk's total revenues for the year in govemmental activities were $7,174,174 ($7,054,804 in programrevenues and $119 ,370 in general reven ues). The total cost of all program s and services was $5,517,744.FIN AN aA L ANALYSIS OF THE CLERK OF CO URT'S SALARY FUNDAs noted earher, the Qe rk uses funds to control and manage money for particular purposes. However, only theSalary Fund is included in this rep ort Analyzing these funds helps to determine whether the Clerk is using herresources in a responsible maimer and maintaining the financial integrity of the office.The Salary Fund reported a fund balance increase of $2,656,430.Condensed S ta t emen t of Revenu es , Expe ndi tures and Changes in Fun d B alancesDollar Total Percent2009 2008 Change ChangeTotal RevenuesExpenditures:CurrentCapital OutlayTotal ExpendituresExcess (Deficiency)Net Change in Fund BalanceFund Balance:Beginning ofthe yearEnd of Year</p><p>$ 8,174,174 $</p><p>5,458,66490.7445,549,408</p><p>2,624.7662,624,766</p><p>3,488,506$ 6.113,272</p><p>5,050,976</p><p>3,403,06337,0753,440,138</p><p>1.610,8381,610,838</p><p>1,877,6683,488,506 $</p><p>3,123,198</p><p>2,055,60153,6692,109,270</p><p>1.013.9281,013.928</p><p>1,610.8382,624,766</p><p>61.83%</p><p>60.40%144.75%6 U 1 %62.94%62.94%</p><p>85.79%75.24%</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 7/39</p><p>Clerk, Civa District Court for the Parish of OrieansManagemen t's Discussion and Analysis</p><p>Year Ended June 30,20 09SALARY FUND BUDGETARY fflGHLIG HTSThe Qerk, Civil District Court for the Parish of Orleans' budget for July 1, 2008 - June 30,2009 was proposed andmade available for public inspection by tbe Clerk, Civil District Court for tbe Parish of Orieans.A con5)arison of the budget to actual amounts follows:</p><p>OriginalBudget ActualVarianceFavorable(Unfavorable)</p><p>RevenuesFees, charges, and conunissions for services:Fees for recording legal docum entsFees for copies of dociunentsMiscellaneousUse of money and property - interest eamingsIntergovCTnmental transfa: in</p><p>6,424,142 $262,69613,847137,749</p><p>6,207,597 $652,487194,720119,3701,000,000</p><p>(216.545)389.791180,873(18.379)1,000,000</p><p>Total Revenues 6,838.434 $ 8,174,174 $ 1,335,740ExpendituresGeneral govemment:Personnel services and relatedbenefitsOperating servicesCapital Outlay</p><p>4,643,121 $1,538.398646.699</p><p>4,057,374 $1,401,29090,744</p><p>585,747137.108555,955</p><p>Total E xpendituresExcess revenues (expenditures)Fund balance at beginning of yearFund balance at end of year</p><p>$</p><p>$</p><p>6,828,218 $10,216</p><p>3,488,5063,498,722 $</p><p>5.549,408 $2,624,7663,488.5066,113.272</p><p>1,278,8102,614,550</p><p>2.614,550</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 8/39</p><p>Clerk, Civil District Co urt for the Parish of OrleansManagement's Discussion and Analysis</p><p>Year Ended June 3 0,200 9SALARY FUND BUDGETARY HIG HLIG HTS - (Continued)The imfavorable variance of $216,545 in the fees for recording legal documents is due to taking m less recordingrevenue than pxyected in the budg et As stated m the budget message for the fiscal year July 1, 2008 to June 30,2009 budget, tiie Clerk*s Office did not manage the other three (3) offices at the time the budget was prepared.Therefore, the budget was estimated based on unaudited prior year financial statements. However, the unfavorablevariance in fees for recording legal docm nents was offset by the favorable increase of $389,791 in fees for copies ofdocuments. The favorable variance of $180,873 in miscellaneous is mostly due to additional miscellaneous incomegenerated by the Archives and M ortgage Divisions consolidated into the Clerk 's Salary Fund January 1, 2009 . Thefavorable variance of $585,747 in personnel services &amp; related benefits expense is due to a reduction in personnel asa result of consolidating the divisions. The favorable variance of $ 137,108 in operating services expense is due to theimplementation o f controls over spending to create m ore efficient procedures. The favorable variance of $1,000,000is due to the transfer ofthe fimd balance for the Archives division upon consolidation to the Clerk's Salary FimdJanuaiy 1, 2009. The favorable variance of $555,955 in capital outlay is a result ofth e budgeted amoimt included thepurchase and implementation of a new register system and related software. The project is still in Ae developmentstages, therefore was not spent in the current fiscal year.CAPITALASSETSThe Clerk's investment in capital asse ts, net of accumulated depreciation, for govemmental activities as of June 30,2009 was $101,971.Computer Software $ 38,618Equipment 4,295Fumiture &amp; Fixtures 84,905Total Cost 127,819Accumulated Depreciation (25,850)Net Capital Assets 101,971Depreciation Expense 19,819LONG TERM OBLIGATIONSClerks of Court are not allowed to incur long-term indebtedness for bonds o r notes payable; therefore, the C lerk hadno long-term debt outstanding.The Clerk has several non-cancellable long-term lease agreements for warehouse and office space. The expirationdates vary from May 2010 to October 2013. Monthly payments under the leases total $40,884.</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 9/39</p><p>Qerk, Civil District Court for the Parish of OrleansManagemen t's Discussion and Analysis</p><p>Year Ended June 30, 2009ECONOMIC FACTORS AFFECTING OPERATIONSThe C lerk of Court's Office is primarily financed by filing fees charged to the pubfic and costs for services rendered.The setting of these fees and costs is regulated by the Louisiana Revised Statutes which gives the Judges of the CivilDistrict Court authority to set fees. The Q er k has no authority or discretion in setting fees.</p><p>CONTACTING FINANCIAL MANAGEMENTThis financial report is designed to provide a general overview of the Clerk, Civil Disoict Court for the Parish ofOrleans' finances and to show th e Clerk of Clourt's accountability for the money it receives. If you have questionsabout this report or need additional information, contact the Honorable Dale N, A tkins, Qeric, Civil District Court forthe Parish of Orleans, New Orieans, La . 70112 at phone number (504) 592-3472.</p></li><li><p>8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit</p><p> 10/39</p><p>S A G O N A , B Q U R G , L E E , M A T T H E W &amp;C C O . , L .L .C .C E R T I F I E D P U B L I C A C C O U N T A N T S &amp; C O N S U L T A N T S</p><p>&amp; C O</p><p>Inde pe nde n t Aud i t o r ' s R e po r tHonorable Dale N. AtkinsC LER K , C IV IL D ISTR IC T C O U R T FO R TH E PA R ISH O F O R LEA N SNew Orleans, LouisianaW e have audited the accom panyin g financial state men ts of the Salary Fun d of the Clerk, Civil District Court for the...</p></li></ul>

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