orleans parish civil clerk of court salary fund 2009 audit

8/8/2019 Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit

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CLERK, ClYTL DISTRICT COURTFOR THE PARISH OF ORLEANS

SALARY FUNDANNUAL FINANCIAL STATEMENTS

YEAR ENDED .TUNE 30,2009

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.

Re l e a s e Da t e /jS^f./O


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Clerk , Civil District Cou rt for the P arish of OrleansManagem ent's Discussion and Analysis

Year Ended June 30.20 09MANAGEM ENT'S DISCUSSION AND ANALYSISManagement's discussion and analysis (MD&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& 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.


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Clerk, Civil District C ou rt for the Parish of Orlean sMan agem ent's Discussion and Analysis

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.


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Clerk, Civil District Court for the Parish of OrieansManagement's Discussion and Analysis

Year Ended June 30,2009Our analysis below focuses on the net assets of the governmental-type activities:Condensed Statement ofNet Assets

Current and Other AssetsCapital Assets (net of accumulateddepreciation)Total AssetsCiurent L iabihtiesLong T erm L iabilitiesTotal LiabilitiesUnrestrictedTotal Net A ssets

2009$ 7,195,824 $

101,9717,297,7951,181,2641,181,2646,014,560

$ 6,116,531

20083,931,865 $

31,0463,962,911

502,810502,810

3,429,0553,460,101 $

DollarChange3,263,959

70,9253.334,884

678,454678,454

2,585,5052,655,430

PercentChange83.02%

228.44%84.16%

134.94%-%134.94%75.40%76.77%

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.


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Clerk, Civil District Court for the Parish of OrleansManagement's D iscussion and Analysis

Year Ended June 3 0,2009Condensed Statement of Act ivi t ies

Total Program Expense $Total Program RevenuesNet Program. IncomeGeneral RevenuesIntergovemmental TransferChange in N et AssetsNet A ssets:Begmning of the yearEnd of Year $

2009(5,517,744) $7,054,8041,537,060

119,3701,000,0002,656.4303,460,1016,116,531

2008(3.421,633)$4,952.3581,530,725

98,6181,629,3431,830.7583,460,101 $

DoUarChange2,096,1112,102,446

6,33520,752

1,000,0001,027,0871,629,3432,656,430

Total PercentChange61.26%42.45%0%21.04%100.00%63.04%89.00%76.77%

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

$ 8,174,174 $

5,458,66490.7445,549,408

2,624.7662,624,766

3,488,506$ 6.113,272

5,050,976

3,403,06337,0753,440,138

1.610,8381,610,838

1,877,6683,488,506 $

3,123,198

2,055,60153,6692,109,270

1.013.9281,013.928

1,610.8382,624,766

61.83%

60.40%144.75%6 U 1 %62.94%62.94%

85.79%75.24%


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Clerk, Civa District Court for the Parish of OrieansManagemen t's Discussion and Analysis

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:

OriginalBudget ActualVarianceFavorable(Unfavorable)

RevenuesFees, charges, and conunissions for services:Fees for recording legal docum entsFees for copies of dociunentsMiscellaneousUse of money and property - interest eamingsIntergovCTnmental transfa: in

6,424,142 $262,69613,847137,749

6,207,597 $652,487194,720119,3701,000,000

(216.545)389.791180,873(18.379)1,000,000

Total Revenues 6,838.434 $ 8,174,174 $ 1,335,740ExpendituresGeneral govemment:Personnel services and relatedbenefitsOperating servicesCapital Outlay

4,643,121 $1,538.398646.699

4,057,374 $1,401,29090,744

585,747137.108555,955

Total E xpendituresExcess revenues (expenditures)Fund balance at beginning of yearFund balance at end of year

$

$

6,828,218 $10,216

3,488,5063,498,722 $

5.549,408 $2,624,7663,488.5066,113.272

1,278,8102,614,550

2.614,550


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Clerk, Civil District Co urt for the Parish of OrleansManagement's Discussion and Analysis

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 & 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 & 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.


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Qerk, Civil District Court for the Parish of OrleansManagemen t's Discussion and Analysis

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.

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.


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S A G O N A , B Q U R G , L E E , M A T T H E W &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 & C O N S U L T A N T S

& C O

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 Parish ofOrle ans as of and for the year ended Ju ne 30 , 2009 , as listed in the tabl e of conten ts. Th ese basic financial statem ents are therespo nsibility of the mana geme nt of the Clerk , Civil District Court for the Parish of Orleans. Our responsibility is to express anopinion on these basic fmancial statements based on our auditWe conducted our audit in accordance with auditing standards generally accepted in the United States and Govemment AuditingStand ards, issued by the Comptroller G eneral of th e United States. Tho se standards require that we plan and paf orm the audit toobtain reasonable assurance about whether th e financial statements are firee of material misstatement. An audit includes examining,on a test basis, evidence suppo rting the am ou nt s and disclosures in the bas ic financial statem ents. An audit also include s assessingthe accounting principles used and significant estimates made by management, as well as evaluating the overall basic financialstatement presentation. We believe that our aud it provides a reasonable basis for our opinio n.As discussed in Note 1, the financial statements present only the activities of the Salary Fund of the Clerk, Civil District Court forthe Parish of Orleans and do not purport to and do not present fairly the financial position of die Clerk, Civil District Court for theParish of Orleans aiKl the changes in its financial pos ition, as of June 30 , 2009 in conform ity with accounting principles generallyaccepted in the United States of America.In our opinion, the basic financial statements referred to above present fairly, in all material respects the financial position of theSalary Fund of the Clerk, Civil District Court for the Parish of Orleans as of June 30, 2009, and the results of its operations and itschanges in fimd balances for the year then ended in conformity with accounting principles generally accepted in tbe United States.The Management's Discussion and Analysis and other required supplementary information, as listed in the foregoing table ofcontents are not a required part of the basic financial statements but are supplementary information required by accountrog principlesgenerally accepted in the United States of Am erica. We have ^p li ed certain limited procedures, which consisted principally ofinquiries of management regarding the methods of measurement and presentation of the required supplementary 'mformation.Howev er, we did not audit the information an d expr ess no opinion on itIn accordance with Govemment Auditing Standards, we have also issued our report dated December 29,2009 on our consideration ofthe Clerk, Civil District Court for the Parish of Orleans' intemal control over financial reporting and our tests of its compUance withcertain provisions of laws, regulations, co ntracts a nd gra nts. That report is an integral report of an audit performed in accordance withGovem ment Auditing Standards and should b e read in conjunction with this report in considerin g the results of our audlL

J.,t^^^M,^ / ^ ^ JZL f U ^ L ^ irCy.^ L U L -Certified Public AccountantsDecember 29 .2009

650 PoYDRAs STREET - SUITE 1200 NEW ORLEANS, LA 70130 504.274.0200 FAX: 504.274.0201 www.sblmcpa.comMEMBER; AMERICAN INSTITUTE OF CPAS Sc SOCIETY OF LOUISIANA CPAS
http://www.sblmcpa.com/http://www.sblmcpa.com/


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Clerk , Civil District Co urt for the Parish of Orleansstatement ofNet Assets

June 30 , 2009Salary Fund

AjssetsCash and cash equivalentsReceivablesPrepaid e3qnsesCapital assets, net of accumulated depreciation

6,982,09283,078130,654101,971Total Assets 7,297,795LiabilitiesAccounts payableAccrued pajroll liabilitesEscrow on depositDue to Judicial Expense FundDue to Others

109,323330,66917,253678,27745,742Total Liabiliries 1,181,264Net Assetshivested m capital assetsUnrestrictedTotal Net AssetsTotal Liabilities and Net Assets

101,9716.014,5606,116,531

$ 7,297,795See notes to financial statements

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Clerk, Civil District Cou rt for the Pa rish of OrleansStatement of A ctivities

June 30, 2009Salary Fund

ExpensesGeneral government:Personnel services and related benefits $ 4,096,634Operating services 1,421,110Total Expenses 5,517,744Program RevenuesFees, charges, and comm issions for se rvices:Fees for filing legal docum ents 6,207,598Fees for copies of documents and facsimiles 652,487Miscellaneous fees 194,719Total Program Revenues ^ 7,054,804Genera l RevenuesIntergovemmental Transfer 1,000,000Interest eamings 119,370Total General Revenues 1,119,370Net AssetsChange in Net Assets 2,656,430Beginning of year 3,460,101End of year $ 6,116,531

See notes tofinancialstatements

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Clerk, Civil District Co urt for the Parish of OrleansBalance Sheet - Governmental FundJune 30,2009

Salary FundAssetsCash and cash equivalentsReceivablesPrepaid expenses

6,982,09383,078130,654Total Assets 7,195,825LiabilitiesAccoimts payableAccrued payroll habiUtiesEscrow on depositDue to othersDue to Judicial Expense Fund

109,323231,95917.25345,741678,277Total Liabiliries 1,082,553Fund EquityFund balance - imreserved and undesignated

6,113,2726,113,272

Total Liabihties and Fund Equ iquity 7,195,825See notes to financial statements

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Clerk, Civil District Court for the Parish of OrleansReconciliation ofthe Balance Sheet - Governmental FundTo the Statement ofNe t Assets

June 30,200 9Total fund balance - govenunental fund (fund financial statements) $ 6,113,272Amoimts reported for govemm ental activities in the statement of net assets(govemment-wide financial statements) are different because:

Capital assets used in governmental activities are not financial resourcesand therefore are not reported m the funds 101,971Accrued compensated absences are not recorded on fund fmancialsbecause they are not due and payab le at June 30,2009 (98,712)

Total net assets (govemment-wide financial statements) $ 6,116,531See notes to financial statements

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Clerk, Civil District Co urt for th e Parish of O rleansStatement of Revenues, Expenditures andChanges in Fund Balance - Govemm ental Fund

Year Ended June 30,200 9RevenuesFees, charges, and conunissions for services:Fees for filing legal documents $ 6,207,598Ffees for copies of docum ents and facsimiles 652,487Miscellaneous 194,720Intergo vermnental Transfer 1,000,000Interest eamings ^ 119,369Total Revenues 8,174,174ExpendituresGeneral govemment:Personnel services and related benefits 4,057,374OpCTating services 1,401,290

Total Current ExpendituresCapital OutlayTotal ExpendituresExcess of revenues over expendituresFund balance at be^nning of yearFund balance at end of year

5,458,66490,744

5,549,4082,624,7663,488.506

$ 6,113,272See notes tofinancialstatements

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Clerk, Civil District Court for the Parish of OrleansReconcihation of the Statement of Revenues, Expenditures, and Changes in Fund Balance -Govemm ental Fund to the Statement of Activities

^ Year Ended June 30,2009Net change m fund balance (fund financial statements) $ 2,624,766Amounts reported for governmental activities in tbe statement of activities(govemment-wide financial statements) are different because:

Current year increase in con:q)ensated absences are not recorded on fimdfinancials because they are no t due and payable m the current year. (39,261)Governmental funds report capital outlays as expenditures in the individualfund. Govemmental activities report depreciation expense to allocatethe cost of those capital assets over the estimated useful Uves of the asset.Capital asset purchases capitalized 90,744Depreciation expense (19,819)

Changes in net assets (govemm ent-wide financial statements) $ 2,656,430See notes to financial statements

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Clerk, Civil District Cou rt for th e Parish of Orlean sNotes to e F inancial Statements

Year Ended June 30, 2009INTRODUCTIONAs provided by Article V, SecticMi 28 of the Louisiana Constitution of 1974, the Cleric of Court serves as the ex-officionotary public, the recorder of court filings, and other acts, and has other duties and powers provided by law. The Qe rkof O u r t is elected for a four-year term.1. SUMMARY OF SIGNIFICANT ACCOUNTING POLIC IES

Basis of presentation - Tlie accon:5anying financial statements of the Salary Fund of the Qetic, Civil District Comtfor the Parish of Orleans have been prepared in conformity with generally accepted accoimting principles (GAAP)as apphed to governmental units. The Govemmental Accounting Standards Board (GASB) is the acceptedstandard-setting body for estabUshing govenunental accounting and financial reporting principles. Theaccompanying basic financial statements have been prepared in conformity with GASB, Statement 34, BasicFinancial Statements - and Managem ent's Discussion and Analysis - for State and Local Govemments.Reporting entity - Govenunental A ccounting Standards Board Statement No. 14, The Financial Reporting Entity,(GASB 14) as amended by GASB 39 establishes standards for defining and reportmg on the financialentity. Thefocal point for identifying the fina ncial reporting entity is the primary government, which is considered to be anystate govemment or general purpose local government or a special purpose govemment that has a separately electedgoveming body, is legally separate, and isfiscally ndependent of other state and local govemments-On June 23,200 6, Act 621 of the 2006 regular legislative session was signed into law. Prior to the passage of Act621, the Clerk, Civil District Cburt for the Parish of Orleans was a con:5Xjnent unit of the Orleans Parish JudicialExpense Fund because of the Q erk*s fiscal dependence on the Judicial Expense Fund. However, Act 621established the Qerk*s Salary Fund and specified that it will be fimded by 60% of the filing fees collected by theQerk. As such, tbe Qe rk is no longer fiscally dependent on the Judicial Expense Fund, and is now a discretegovemmentalfinancialreporting entity under the GASB standards.Fund accounting - The Clerk of Court uses funds and account groups to report on its financial position and theresults of its operations. Fund accounting is designed to denwnstrate legal compliance and to aid financia lmanagement by segregating transactions relating to certain govemment fimctions or activities.A fimd is a separate accounting entity with a self-balancing set of accounts. On the other hand, an account group isafinancialreporting device designed to provide accountabihty for certain assets and habilities that are iwt recordedm the fimds because they do not directiy affect net expendable availablefinancialresources.Funds of the clerk of court are classified into two categories: govemmental (Salary Fund) and fiduciary (AgencyFund). These fimds are described as follows:

(Continued)17


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Clerk, Civil District Court for the Parish of OrleansNotes to the Financial Statements

Year Ended June 30 ,20091. SUMMARY OF SIGNIFICANT ACCO UNTING POL ICIES - (Continued)

Salary FundThe Salary Fund, as provided by Louisiana Revised Statute 13:751.4, is the principal fund of the Q erk of Court andaccounts for the operations of the Clerk's office. The various fees and charges due to the Q a i ' s office areaccounted for in this fund. General operating expenditures are paidfi-omhis fund.Agency FundThe Registry of Court Agency Fimd, as provided by Louisiana Revised Statute 13:1305, accounts for assets held asan agent for others. Agency funds are custodial in nature (assets equal habihties) and do not involve measurementof results of opCTations.Basis of accounting - Fund Financial Statements (FFS) - The amounts reflected in the Balance Sheet and Statementof Revenues, Expenditures and C hanges in Fund Balance - Governmental Fund (ETS), are accounted for using acurrent financ ial resources m easurement focus. With this measurement focus, only current assets and currenthabihties are generally included on the balance sheet The statement of revenues, expenditures, and changes infimd balance reports on the sources (i.e., revenues and other financing sources) and uses (i.e., expenditures andother fina ncing uses) of current financial resources. This approach is then reconciled, through adjustment, to agoverrunent-wide view of operations.The amounts reflected in these statements (FFS), use the modified accrual basis of accountmg. Under the modifiedaccrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become bothmeasurable and available). Measurable means the amount of the transaction can be determined and available meanscollectible within the current period or soon enough ttercaftear to pay liabilities of the current period. Thegovemmental fimds use the following practices in recording revenues and expenditures:RevenuesFDing fees are recorded in the year hi w hich they are earned. Interest income on investments is recorded when theinvestments have matured and the incom e is available. Substantially all other revenues are recorded when received.ExpendituresExpenditures are generally recorded under the m odified accrual basis of accounting when the related fund habihtyis incuned.Basis of accounting - Government-Wide Financial Statements (GWFS) - The Statement of Net Assets and theStatement of Activities (GWFS) display mformation about the Clerk, Civil District Court for the Parish of Orleansas a whole. These statements include all the financial activities of the Clerk, Civil District Court for the Parish ofOrleans. Information contained in these statements reflects the economic resources raeasu reroa it focus and theaccrual basis of accounting.

(Continued)18


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Clerk, Civil District Co urt for the Pa rish of OrleansNotes to the Financial Statements

Year Ended June 30 . 2009L SUMMARY OF SIGNIFICANT ACCOUNTING PO UC IES - (Continued)

Revenues, expenses, gains, losses, assets and habilities resulting fi-omexchange or exchange-like transactions arerecognized when the exchange occurs (regardless of when cash is received or disbursed). Revenues, expenses,gains, losses, assets and habilities resulting fiom nonexchange transactions are recognized in accordance with therequirements of GASB Statement No. 33 , Accounting and Financial Reporting for Nonexchange Transactions.Program RevenuesProgram revenues included in the Statement of Activities are derived directiy from users as a fee for services;program revenues reduce the cost of the fimction to be financedfiomgeneral revenues.ReconcihationsOn pages 14 and 16 are the reconcihations ofthe items reflected in thefimdfinancialstatements to the govemment-wide financial statements.Budget practices - Cormnencmg with fiscal year end June 30, 2009, the Clerk Civil District Court for the Parish ofOrleans adopted her own disoreet budget separate from the Orleans Parish Civil District Judicial Expense Fund.The Clerk. Civil District Court for the Parish of Orleans' budget was proposed and made available for pubhcinspection by the Clerk.Formal budget integration (within the accounting records) is enq)loyed as a managem ent control device. Budgetamounts included in the acconqjanying financial statements include the original adopted budget and all subsequentamendments.C^b and cash equivalents - Cash includes amounts m demand deposits, interest bearing demand deposits, andmoney market accounts. Cash equivalents include amounts in time deposits and those investments with origmalmaturities of 90 days or less. Under state law, the Clerk of Court may deposit fim ds in demand deposits, interestbearing demand deposits, money market accounts, or time deposits with stale banks organized under Louisiana lawand national banks having their principal offices in Louisiana.Uncollectible accounts receivable - The Qerk of Court uses the aUowance method to account for uncollectibleaccounts receivable. The allowance for uncollectible accounts is based on prior years experience and management'sanalysis of possible bad debts. Bad debt recoveries are charged against the aUowance account as realized. TheOerk of Court considers all accoimts receivable at June 30,20 09 to be fully co llectible. Accordmgly, no allowancefor uncollectible accounts is required.Capital assets - Capital assets are capitalized at historical cost or estimated cost if historical cost is not available.Donated assets are recorded as capital assets at their estimated fair market value at the date of donation. The Qerkmaintains a threshold level of $500 or more for capitalizing capital assets.

(Contmued)19


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Clerk, Civil District Cou rt for the Paris h of OrleansNotes to tbe Financial Statements

Year Ended June 30 ,20091. SUMMARY OF SIGNIFICANT ACCOUNTING PO LICIES - (Continued)

Capital assets are recorded in their S tatement of Net Assets and Statement of Activities. Since surplus assets aresold for an immaterial amount when declared as no longer needed for public purposes, no salvage value is takeninto consideration for depreciation purposes. All capital assets, other than land, are depreciated using the straight-line mediod over the following useful Uves:

EstimatedDescription LivesComputers 3 yearsOffice Equipment 5 yearsFumiture & Fixtures 5 yearsAutomobiles 5 yearsLeasehold Improvements 20 years

Compensated absences - Employees of the Qerk of Coxut's office earn from 1 to 4 weeks vacation leave per yearbased on years of service. The vacation time accmes on an employment anniversary date basis and must be used inthe following year of service, otherwise it is forfeited. The accmed accumulated leave which had been unused byenq)loyees a t Jime 30,2009 has been included in die govemment - widefinancialstatements.Fund equity - ResCTves represent those portions of fimd equity not appropriable for expenditure or are legallysegregated for a specific future use. Designated fimd balances represoit tentative plans for future use of financialresources. All of the Clerk's fimd equity was un-reserved and un-designated as of June 3 0,20 09 .Use of estimates - The preparation of financial statements m conformity with generally accepted accountingprinciples requires management to make estimates and assumptions that affect the reported amounts of assets andliabihties and disclosure of contmgent assets and liabiUties at the date of tbe fmancial statements and the reportedamounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

2. REGISTRY O F COU RT FUND OMISSIONTbe Registry of Court Agency Fund is on a calendar year basis and was audited by other auditors who issued anunqualified opinion dated June 11,2009 on itsfinancialstatements as of December 31 ,20 08 . Since the Registry ofCourt Agency Fund is on a different fiscal year than the Salary Fund and was audited by other auditors, it is notincluded in the audit of the Salary Fund.

(Continued)20


21/39

Clerk, Civil District Co urt for th e Parish of OrleansNotes to the Financial Statements

Year Ended June 30,20 093. CASH AND CASH EQUTVALENTS

At June 30, 2(X)9, die Cleric of Court has cash and cash equivalents (book balances) totaling $6,982,092 asfoUows:SalaryFund

Checku3g accounts $ 6,982,092

Tbe deposits are stated at cost, which apja^ximates market Uhd- state law, the deposits (or the resulting bankbalances) must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank.The m arket value of the pledged securities plu s the federal deposit insurance must at all times equal the amount ondeposit with die fiscal agent bank. These securities are held in the name of die pledging fiscal agent bank in aholding or custodial bank that is mutuaUy acceptable to both parties. At June 30, 2009, the clerk has $7,019,297 indeposits (coUected bank balances). These deposits are secured from risk by $250,000 of federal deposit insuranceand two Federal Home Loan Bank Le tters of Credit held by the custodial bank in the name of thefiscalagent bank(GASB Category 3) with a par value of $7,000,000 and a market value of $7,000,000 at June 30 .2009 .4, RECEIVABLES

The receivables of $83,078 at June 30, 2009, are for court filing fees and documentary tax fees. Of this amount,S 806 arc for checks that were returned for non sufficient funds and are past due ninety days or more at June 30,2009.

5, DUE TO .lUDIQA L EX PENSE FUNDDuring fiscal year ended June 30, 2009, the Q erk's filing fees were deposited into the Oerk*s bank account and40% of those fees were disbursed by the Q erk to the Orleans Parish Civil Judicial Expense Fund at the close ofeach montii. Enp loyee Benefits are paid by the Judicial Expense Fund and biUed back to the Qerk each montiL Asof June 30, 2009, the Q erk had a net balance due to tbe Judicial Expense Fund of $678,277. Such amount isrepresented as Due to Judicial E^qjense F und on the Q er k's financialstatements.

6, PENSION PLANSLouisiana Qe rks of Court Retirement and ReUef FundPlan Description. The majority of en^loyees of the Clerk, CivU District Court for the Parish of Orleans aremembers of the Louisiana Qerks of Court Retirement and ReUef Fund (System), a multiple-employer (cost-sharing), pubhc employee retirement system (PERS), controlled and administered by a separate board of trustees.The system provides retirement, survivor, disabUity and terminated benefits to plan m embers and beneficiaries.

(Continued)21


22/39


Year Ended June 30, 2009d. PENSION PLANS - (C^ntimifed)

Louisiana Qerks of Court Retirement and R chef Fund-(Continucd)Ftmding Policy. All full-time enq>loyees earning at least $500 per montii who are under the age of 60 at the time oforigmal eEDployment are required to participate in the System. Biq)loyees who retire at or after age 55 with at least12 years of credited service are en titled to an annual retirement benefit, payable monthly forfife,equal to 3 percentof theirfinal-averagesalary for each year of credited service, not to exceed 100 percent of theirfinal-averagesalary.Final-average salary is the employee's average salary over the 36 consecutive or joined months that produce thehighest average. Final average salary for em ployees commencing employment on or after October 1, 2Q06 is theenq)loyee's average salary over 60 consecutive months. En5)loyees who tenninate w ith at least 12 years of serviceand do not withdraw their enq>loyee contributions may retire at or after age 55 and receive the fuU benefit accmedto their date of termination. T be System also provides death and disabihty benefits. Benefits are estabhshed by statestatute. Contributions to tbe System include one-fourth of one percent (one-half of one percent for Orleans Parish)of the taxes shown to be collectible by the tax rolls of each parish. State statute requires covered en ^loyecs tocontribute a percentage of theu salaries to tbe System. As provided by Louisiana Revised Statute 11:103, theemployer's contributions are determined by actuarial valuation and ait subject to change each year based on theresults of the valuation for the prior fisca l year.Annual Pension Cost. For 7009, the Qerk's annual pensirai cost of $281,601 agreed with the Qerk's requiredcontribution of $281,601 . The requ ired contribution was determined as part of the June 30, 2008 actuarialvaluation. The actuarial assum ptions included an 8% investment rate of retum (net of administrative expenses)and a projected salary increase of 6% per year.Required supplemental mfOTmation - Schedule of Funduig Program of PERS

ActuarialValuationDate06/30/2006 $06/30/200706/30/2008

AcmarialValue ofAssets(a)288,606,478 $325.278,452356,502,864

ActuarialAccruedLiabihty(AAL)-EntryAge(b)371,386,765 $409,351,418441,718,760

UnfundedAAL(UAAL)(b-a)82.780,28784,072,96685,215,896

FundedRatio(aA))78% $80%81 %

CoveredPayroll(c)70,935.73178,384,24983,637,009

UAAL as aPercentageOfCoveredPayroll(b-a)/(c)117%107%102%

(Continued)22


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Year Ended June 30,200 96. PENSION PLANS - (Continued)

Louisiana Qerks of Court Retirement and ReUef Fund - (Continued)The following provides certain additional disclosures for the Q ^ k and the retirement system:

Clerk, Civil Disbict Court for the Parish of Orleans Year EndedJune 30,2009Total current-year payrollTotal current-year covered payroll - en^loyerTotal cunent-year covered payroll - err^loyees(excludmg DR OP wages)ActuariaUy required contribution:Dollar amountPercentage of total actuariaUy required contribution of aUparticipating en:q)loyers and enq^loyces

2,421,0862,396.6082,048.425

460.838

2.72%

Requiredby Statute ActualContributionContributions:EmployeesEmployer 8.75% $ . 179.23711.75% 281,601 8.75% $11.75% 179,237281.601

20.50% $ 460,838 20.50% $ 460,838

(Continued)23


24/39

Clerk, Civil District C ou rt for the Parish of O rieansNotes to the Financial Statements

Year Ended June 30, 20096. PENSION PLANS - (Continued)

Louisiana Qerks of Court Retirement and ReUef Fund-(Continucd)Actuarial information about the Sys tem for its most recent year available, the year ended June 30,2008, ispresented below.Louisiana Clerks of Court R etirement and ReUef FundEstimated payroll for current year $ 84,966,295ActuariaUy required contributions:ActuariaUy required contribution for dedicated taxes:Dollar amount 6,897,827Percent of estimated payroU 8.12%

Actuarially required contribution for eiiq)loyers and employees:DoUar amount 10,032.170Percent of estimated payroU 11.81%Total actuariaUy reqmred contribution:DoUar amount 16,929,997Percent of estimated payroU 19.93%Net assets, fair value 331,865,504Pension benefit obUgation 450,482,020Unfunded benefit obhgation ^ _ _ _ _ _ _ $ 118,616,516

(Continued)24


25/39

Clerk, Civil District Court for the Parish of OrleansNotes to the Fmancial Statements

Year Ended June 3 0.20096. PENSION PLANS (Continued)

Louisiana Clerks of C ourt Retfrement and ReUef Inmd - (Continued)The pension benefit obUgation is a standardized measure of the present value of pension bwiefits, adjusted for theeffects of projected salary increases and step-rated benefits, estimated to be payable in the future as a result ofemployee service to date. The measure , which is the actuarial present value of credited projected benefits, ismtended to help users assess the System's funding status on a going-concem basis, assess progress made inaccumulating sufficient assets to pay benefits when due, and make conq)arisons among PERS and employers. TheSystem does not m ake separate measurements of assets and pension benefit obUgations for individual en:5>loyers.Historical trend information showing tbe System's progress in accum ulating sufficient assets to pay benefits whendue is presented in the System's comprehensive annual financialreport. That report may be obtained by writing tothe Louisiana Clerks of Court RetiremeiU and Relief Fund, 11745 Bricksome Avenue, Suite B-1, Baton Rouge,Louisiana 70816, or by caUmg (225) 293-1162.The Clerk, CivU District Court for the Parish of Orieans does not guarantee the benefits granted by theSystemOther Pension PlansOn January 1, 2009, three new divisions w ^ e ccHisoUdated in to the Qerks office. Employees of those divisionswho w ere participants Ln one of the foUowing plans, continued to participate in those plans. As of January 1, 2009aU new participants under tbe consoUdation wUl participate in the Louisiana Q erks of Court Retirement and RehefFund.Plan Descrivton: Those additiorud plans in which the enq)loyees of the Clerk Qvil District Court for theParish of New Orleans participate are as foUows:Plan Louisiana Revised StatuteLouisiana State Employees* Retirement System 11:401-542Enq)loyees' Retirement System of the City of New Orleans City of New Orleans Code

Chapter 114GeneraUy eUgjbiUty to participate in one of tiie plans conam^ices with full time permanent en^loyment and, insome instances, is subject to certain age and earning requuements.Vesting of fiiU benefits is subject to various years of required service, generally ranging from twelve to diirty yearsand, in some m stances, may require attainment of a minimum age.

(Continued)25


26/39

Clerk, Civil District Cou rt for the Parish of OrleansNotes to the Financial Statements

Year Ended June 30, 20096. PENSION PLANS - (Continued)

Other Pulsion Plans - (Continued)Annual Retirement benefits under the plans are generaUy stipulated as a percentage of a participant's definedannual con:5)ensation for each year of service. In certain instances, the resultmg amcftmt may be increased by afixed amount. In most cases, annual retirement benefits may not exceed 100% of the participant's defined annualcompensation. The plans issue pubUcly avaUable reports that include fina ncial statements and requiredsupplementary information. The repo rts may be obtained via contact as follows:

Louisiana State Employees' Retirement System8401 United Plaza BlvdBaton Rouge. LA 70804-4213Tel^hone: (800)256-3000Fax: (225) 922-0614Website: lasers.state.la.usCity of New Orleans Enqjloyees' Retirement System1300 Perdido Street, Room 1E12New Orleans. LA 70112Telephone: (504) 65S-1S50Fax: (504) 658-1602

Under the terms of the plans, employees ccmtribute a specified percentage of their gross eamings and the QerkCivil District Court for tbe Parish of New Orleans also contributes a specified percentage.

(Continued)26


27/39

Clerk, Civil District Co urt for th e Parish of OrleansNotes to the Financial Statements

Year Ended June 30, 20096. PENSION PLANS - (Continued )

Louisiana State Emnlovees' Retirement SystemAnnual Pension Cost, For 2009, the Qerk's annual pension cost of $69,430 agreed with the Qerk's requiredcontribution of $69,430. The reqm red contribution was determined as part of the June 30, 2(X )8 actuarialvaluation.Required supplemental information - Schedule of Funding Program of PERS (Dollar amounts ia thousands)

AcmarialActuarial Value ofValuation AssetsDate (a)6/30/2006 7,430,7846/30/2007 8,345,4956/30/2008 9,167,1706/30/2009 8,499,662

ActuarialAccruedLiabihty(AAL>EntryAge(b)11,548,68012,421,90713,562,21413,986,847

UnfundedAAL(UAAL)(b-a)4,117,8964,076,4124,395,0445,487.185

FundedRatio64.3%67.2%67.6%60.8%

CoveredPayroll(c)1,979,7052,175,3672.436,9562,562,576

UAAL as aPercentageOfCoveredPayroll(b-a)/(c)208.0%187.4%180.3%214.1%

The following orovides certain additicHial disclosures for the Qe rk and the Louisiania Sta te Em nlov ees 'Retireme nt STstem:Clerk, Civil District Court for tiie Parish of OrleansTotal current-year payrollTotal current-year covered payroll -Total current-year covered payroll -(excluding DROP w ages)Actuarially reqmred contribution:Dollar amoimt

employeremployees

Percentage of total actuarially required contribution of allparticipating employers and emp loyees

Year EndedJune 30,2009$

$

369,000369,000369.000

98,030

.01%

(Continued)27


28/39

Clerk, Civil District Co urt for the Parish of O rleansNotes to the Rnancial Statements

Year Ended June 30,200 96. PENSION PLANS (Continued )

Louisiana State Emnlovees' Retirement System - (Contmued)Requiredby Statute ActualContribution

Contributions:EmployeesEmployer 7.60%18.90%

28,60069,430 7.60%18.90% 28,60069.43026.50% 98,030 26.50% $ 98,030

Actuarial information about the System for its most recent year available, the year ended June 30,200 8, ispresented below.Louiaa na State Employees' Retiremen t SystemEstimated payroll for current yearActuarially requfred contributicHis:Actuarially required contribution for dedicated taxes:

Dollar amountPercent of estimated payrollActuarially required contribution for employers and emp loyees:Dollar amountPercent of estimated payroll

Total actuarially required contribution:Dollar amountPercent of estimated payro llNet assets, fafr valuePension benefit obhgation

$ 2,562,575,942

544,7210%

767,80932529-97%

768,208,55929.98%8,292,849,439

13,986,847,000Unfunded benefit oblig;ation $ 5,693,997,561

(Continued)28


29/39

Clerk, Civil District Cou rt for th e Parish of OrleansNotes to the Financial Statements

Year Ended June 30,200 96. PEN SIO N PLAN S - (Contiunued)

Qty of New Orleans Kmplovees' Retirement SystemAnnual Penvion Cost. For 2009, the Qerk's annual pension cost of $57,719 agreed with the Qerk's requiredcontribution of $57,719- The requ ired contribution was detennined as part of the June 30, 2008 actuarialvaluation.Required supplemental information - Schedule of Funding Program of PERS

ActuarialValuationDate

12/31/2007 $12/31/2008

ActuarialValue ofAssets

398.490.554 $381,604,003

ActuarialAccmedLiability(AAL>EntryAge(b)

423,794,409 $450.942,554

UnfundedAA L(UAAL)(b-a)

25,303,85569,338,551

FundedRatio(aA))

94.02% $84.62%

CoveredPayroU(c)

63,456,91178,846,321

UAAL as aPercentageOfCoveredPayroll(b-ay(c)

39.92%87.94%The following pmvidfts ri>:rtain additional disclosures fcff the Qeric aixl tiie Qt v of New Or leans Emplovees*Retiremen t System

Clerk. Civil Disfrict Court for the Parish of OrleansTotal current-year payroUTotal current-year covered payroll -Total current-year covered payroll -(excluding DROP wages)ActuariaUy requfred contribution:DoUar amount

- employeremployees

Percentage of total actuarially lequired contribution of allparticipating em ployers and em ployees

Year EndedJune 30, 2009$ 388,502

388,502388,502

20.220,206

.36%

(Continued)29


30/39

Clerk, Civil District Cou rt for the Parish of OrleansNotes to the Financial Statements

Year Ended June 30, 20096, PENSION PLANS (Continnedl

Qt y of New Orleans Employees' R etirement System - (Ccmtinued)Required Actualby Statute Contribution

ContributicMis:Enq>loyees 4% $ 15,553 4% $ 15,553Employer 14.86% 57,720 14.86% 57,720

18.86% $ 73,273 18.86% $ 73,273Actuarial mformation about the System for its most recent year ava ilable, the year ended December 31,2(X )8, ispresented below.Q ty of New Orieans Employees' Retirement SystemEstimated payroU for current year $ 78,846,321Actuarially required contributions:ActuariaUy required contribution for dedicated taxes:

DoUar am ountPercent of estimated payroU %Actuarially required contribution for em ployers and em ployees:DoUar amount 20,220,206Percent of estinoated payroll 25.645 %

Total actuariaUy required contribution:Dollar amount 13,108,201Percent of estimated payroU 16.625%Net assets, fair value 381,604,(X )3Pension benefit obhgation 450,942,554Unfimded benefit obUgation $ 69.338.551

30


31/39

Clerk, Civil District Court for the Parish of OrleansNotes to the Rnancial Statements

Year Ended June 30,200 96. PENSION PLANS - (Continued)

City of New Orleans Employees'' Retirement System - (Continued)The pension benefit obligation is a standardized measure of the present value of pension benefits, adjusted for dieeffects of projected salary increases and step-rated benefits, estimated to be payable m the future as a result ofenq)loyee service to date. The measure, which is the actuarial present value of credited projected benefits, isintended to help users assess the System's funding status on a going-concem basis, assess progress made inaccumulating sufficient assets to pay benefits when due, and make comparisons among PERS and employers. TheSystem does not make separate measurements of assets and pension benefit obligations for iadividual en5)loyers.Historical trend information showing the System's progress in accum ulating sufficient assets to pay benefits whendue is presented in the System's conqjrehensive annual financial report. The reports may be obtained via contact asfoUows:Louisiana Qerics of Court Retirement and ReUef Fund11745 Bricksome Avenue, Suite B-1Baton Rouge, Louisiana 70816or by caUmg (225) 293-1162.Louisiana State Enqjloyees' Retirement System8401 United Plaza BlvdBaton Rouge, LA 708 04^2 13Telephone: (800)256-3000Fax: (225)922-0614Website: lasers.state.la.usCity of New Orleans Employees' Retirement System1300 Perdido Street, Room 1E12New Orieans, LA 70112Telephone: (504)658-1850Fax: (504) 658-1602

The Qerk, CivU District Court for the Parish of Orleans does not guarantee the benefits granted by any ofthe Systems.

31
http://lasers.state.la.us/http://lasers.state.la.us/


32/39

Clerk, Civil District Court for the P arish of OrleansNotes to the Financial Statements

Year Ended June 30, 20097, OTHER POST-EMPLOYMENT BENEFTFS

The Qerk, CivU District Court for the Parish of Orleans provides certain contmuing health care and Ufe insurancebenefits for retired employees. SubstantiaUy aU of the Clerk's employees becom e eligible for these benefits if theyreach normal retirement age whUe wcarking for the Qerk of Court. These benefits for retirees and similar benefitsfor active en^loyees are provided through an insurance conq)any whose mcnthly premiums are paid jointiy by theemployees and the Qe rk of Co urt The Qe rk of Court includes the cost of providing these benefits (the Qerk'sportion of the premiums) in insurance expense when the monthly premiums are due. The cost of such premiumshome by the Qerk of Court amounted to $308,510 for 2009. These benefits are provided in accordance with theprovisions of the Louisiana Qe rks of O u r t Retirement and ReUef System in which the Qerk, Q vil District Courtfor the Parish of Orleans office participates as described in note 6.8. CA Pn AL ASSETS

A schedule of changes in capital assets foUows:

EquipmentAccumulated DepreciationCapital Assets, N et

$

$

Balance6/30/0837,075

6,02931,046

$

$

Additions90,74419,81970,925

Disposals

-

Balance6/30/09$ 127,81925,848

$ 101,971

9. FA CIL rnE S, FUR NirURE . FIXTURES AND EOUIPMENT OWNED BY OTHER E N T m E SThe office space occupied by the Q erk, CivU District Court for die Parish of Orleans is owned by the City of NewOrleans, which is statutorily required to provide office space for the Qerk.

10. COMMITTMENTSThe Clerk has several noncanceUable long-term lease agreements for warehouse and office space. The exphationdates vary fiom M ay 2010 to October 2013. Monthly payments under die leases total $40,884.Future minimum lease pajonents, by year and in the aggregate, under noncanceUable leases with initial orremaining terms of one year or more consisted of the foUowing at June 30 ,200 9.

OperatingLeases2010 $ 490.6092011 166,6672012 166,6672013 166,6672014 69,445

$ 1.060,055

32


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CLERK. ClV n. DISTRICT COURTFOR TH E PARISH OF ORLEANS

REOUntED SUPPLEMENTARY INFORMATION

YEAR ENDED .TUNE 30.2009


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Clerk, Civil District Court for the Parish of OrleansBudgetary Com parison Schedule - General FundYear Ended June 30 , 2009

Original VarianceFavorableBudget Actual (Unfavorable)

RevenuesFees, charges, and commissions for se rvices:Fees for filing legal documentsFees for copies of documentsMiscellaneousInterest F^mmgsIntergovemmental Transfer

Total RevenuesExpendituresGeneral government:Personnel services and relatedBenefitsOperating servicesComputers, Equipment, Furmture & SuppUesTotal ExpendituresExcess revenues (expenditures)Fund balance at beginning of yearFund balance at end of year

$

$

$

$

$

6,424,142 $262,69613,847137,749

6,838,434 $

4,643,121 $1,538,398646,6996,828,218 $

10,2163,488,5063,498,722 $

6,207,597 $652,487194,720119,3701,000,000

8,174,174 $

4,057,374 $1,401,29090.7445,549,408 $2,624,7663,488,5066,113,272

(216,545)389,791180,873(18,379)1,000,000

1,335,740

585,747137,108555,9551,278,8102,614,550

2,614,550See notes tofinancialstatements

34


35/39

CLE RK, CTVIL DISTRICT COU RTFOR T HE PARISH OF ORLEANSREPORTS REQUIRED BY GA P

YEAR ENDED .lUNE 30.2009


36/39

Clerk, Civil District Cou rt for the Parish of OrleansSchedule of Findings and Questioned C ostsYear Ended June 30 ,2009

We have audited the basic financ ial statements of the Salary Fund of the Clerk, CivU D istrict Court for the Parish ofOrleans as of and for the year ended June 30,2 00 9 and have issued our report thereon dated December 29, 2009. Weconducted our audit in accordance with generally accepted auditing standards and the standards apphcable tofinancial audits contamed in Govemment Auditing Standards, issued by the Comptroller General of the UnitedStates. Our audit ofthe finan cial statements as of June 30, 2009 resulted in an unquaUfied opuiion.Section I Sunmiary of Auditor's R epo rts

a. Repeat on Intem al Control and ConopUance Material to the Financial StatementsInternal Control:Material Weaknesses Yes X N o, Significant Deficiencies Yes X NoComphance:Coii^)liance Issues Material to Financial Statements Yes X No

b. Federal Awards - Reports not required; no federal funds expended during the year.c. Identification of Major Programs - None

Section n Financ ial Statemen t Fmd ings - No matters were reportedSection n i Federal Aw ard Findings and Qnestioned Costs - None

36


37/39

CLE RK, CrVTL DISTRICT COUR TFOR THE PARISH OF ORLEANS

INDEPENDENT AU DITOR'S REPOR T ON COMPLLVNCE AND ONINTERNAL C ONTRO L OVER FINANCIAL REPORTING BASED ONAN AUDIT OF BASIC FINANCIAL STATEMENTSPERFOR MED IN ACCORDANCE WITHGOVERNMENT AVDUIN G STANDARDSYEAR ENDED .TUNE 30,20 09


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m S A G O N A , B O U R G , LEE, M A T T H E W & Co ., 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 & C O N S U L T A N T S

& COIndependent Audi tor ' s Repor t on C om pl i a nc e and onIn te m al Cont ro l over F inanc ia l Rep or t in g Based ona n Aud i t of Basic Financial StatementsPerformed in Accordance with Govemment AtuUting Standards

Honorable D ale N. A tkinsCLERK, CIVIL DISTRICT COU RT FO R TH E PARISH OF ORLEAN SNe w Orleans, LouisianaWe have audited the basic financial statements of the Salary Fund of the Qerk, Qvil District Court for the Parish ofOrleans (the Qerk) as of and for the year ended June 30. 2009, andhave issued our report thereon dated December 29,2009. We conducted our audit in accordance with auditing standards generaUy accepted in the United States and thestandards applicable to financial audits contained in the Govemment Auditing Standards^ issued by the ComptroUerGeneral of die United States.CompUanceAs part of obtaming reasonable assurance about whether the Clerk's financial statements are free of materialmisstatement, we performed tests of its corr^Uance with certain provisions of laws, regulations, contracts and grants,noncompUance with which could h ave a direct andmaterial effect on the determination of financial statement amounts.How ever, providing an opinion on conqjfiance with those provisions was not an objective ofour audit and, accordingly,w e do not express such an opinion. The results of our tests disclosed no instances of noncomphance that are required tobe reported und^ Govemment Auditing Standards.Intemal Control Over Financial Rep ortingIn planning and performing our audit of the financial statements of the salary fund, in accordance with auditingstandards generaUy accep ted in the United States of America, we considered the Qerk*s intemal control over financialreporting (intemal control) as a basis for designing our auditing procedures for the purpose of expressing our opinionson the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Clerk's intemalcontrol. Accordingly, we do nc^ express an opinion on the effectiveness of the Qerk's intemal control A controldeficiency exists when the design or operation of a control does not aUow management or enq)loyees, in the normalcourse of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significantdeficiency is a control deficiency, or a combination of control deficiencies, that adversely affects the entity's ability toinitiate, authorize, record, process, or report financial data reliably m accordance with generaUy accepted accountingprinciples such tiiat there is more than a remote likelihood that a misstatement of the enti ty's financial statements that ismore than inconsequential wiU not be prevented or detected by the entity's intemal control.A material weakness is a significant deficiency, or a combination of significant deficiencies, that results m more than aremote hkelihood that a material misstatement of the financial statements wiU not be prevented or detected by theentity's intemal control.

Our consideration of intemal control was for the limited purpose described in the first paragraph and would notnecessarUy identify all deficiencies in intemal control that might be significant deficiencies or material weaknesses.However, we did not identify any deficiencies in intemal control that we consider to be material weaknesses, as definedabove.

650 PoYDRAS STR EET S U I T E 1200 NEW O RL E A N S , LA 70130 * 5'04.274,0200 FAX: 504.274.0201 www.sblmcpa.comMEMBER: AMERICAN INSTITUTE OFC P A S &SOCIETY OFLOUISIANA CPAS
http://www.sblmcpa.com/http://www.sblmcpa.com/


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This report is intended for the information and use of management and the legislative auditor. However, this report is amatter of pubhc record and its distribution is no t limited.

ly^ j l^^%,M^^^- i^^Certified Public AccountantsDecember 29,2009

orleans parish civil clerk of court salary fund 2009 audit

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