p I^ lU- ] 10 - Louisiana

1 ^73^ Louisiana TWENTY-SEVENTH JUDICIAL DISTRICT JUDICIAL EXPENSE FUND OPELOUSAS. Louisiana ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31. 2009 Under provisions of state law, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rougeofficeofthe Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date 1 I lU- ] 10 p^ TABLE OF CONTENTS PAGE Independent Auditor's Report 1-2 Basic Financial Statements 3 Government-wide Financial Statements (GWFS)

2 Statement of Net Assets 4 Statement of Activities 5 Fund Financial Statements Balance Sheet - Governmental Funds 6 Reconciliation of the Governmental Funds' Balance Sheet to the Statement of Net Assets 7 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 8-10 Reconciliation of the Statement of Revenues, Expenditures.

3 And Changes in Fund Balances of Governmental Funds to the Statement of Activities 11 Notes to Basic Financial Statements 12-20 REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule - General Fund 21-22 Budgetary Comparison Schedule - Adult Drug Court Fund 23 Budgetary Comparison Schedule - Hearing Officer Fund 24 OTHER SUPPLEMENTARY INFORMATION (OPTIONAL)

4 General Fund - 25 Comparative Balance Sheet 26 Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance 27-28 Special Revenue Funds 29 Hearing Officer Fund -Comparative Balance Sheet 30 Comparative Statement of Revenues, Expenditures.

5 And Changes in Fund Balance 31 Adult Drug Court Fund -Comparative Balance Sheet 32 Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance 33 Law Library Fund -Comparative Balance Sheet 34 Comparative Statement of Revenues, Expenditures.

6 And Changes in Fund Balance 35 TABLE OF CONTENTS Indigent Transcript Fund Comparative Balance Sheet 36 Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance 37 FINS Fund Comparative Balance Sheet 38 Comparative Statement of Revenues, Expenditures.

7 And Changes in Fund Balance 39 RELATED REPORTS Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 40-41 Schedule of Findings and Responses 42 Schedule of Prior Year Findings 43 Chizal S.

8 Fontenot, CPA James L. Nicholson, CPA G. Kenneth Pavy, II, CPA Michael A. Roy, CPA Lisa Trouille Manuel, CPA Dana D. Quebedeaux, CPA JOHN S. DOWLING & COMPANY A CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS John S. Dowling, CPA 1904-1984 John Newton Stout. CPA 1936-2005 Retired Harold Dupre, CPA 1996 Dwight Ledoux, CPA 1998 Joel Lanclos, Jr., CPA 2003 Russell J. Stelly, CPA 2005 INDEPENDENT AUDITORS REPORT The Honorable Judges of Louisiana Twenty-seventh Judicial District Judicial Expense Fund Opelousas, Louisiana We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Louisiana Twenty-seventh Judicial District Judicial Expense Fund, as of and for the year ended December 31, 2009, which collectively comprise the Judicial Expense Fund's basic financial statements as listed in the table of contents.

9 These financial statements are the responsibility of the Judicial Expense Fund's management. Our responsibility is to express an opinion on these financial statements based on our audit. i We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the judges, as well as evaluating the overall financial statement presentation.

10 We believe that 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 respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Louisiana Twenty-seventh Judicial District Judicial Expense Fund as of December 31, 2009, and the respective changes in financial position for the year then ended, in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2010 on our consideration of the Louisiana Twenty-seventh Judicial District Judicial Expense Fund's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters.