Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit

/
CLERK, ClYTL DISTRICT COURT

FOR THE PARISH OF ORLEANS
SALARY FUND
ANNUAL FINANCIAL STATEMENTS
YEAR ENDED .TUNE 30,2009
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
Rouge office ofthe LegislativeAuditor and. where
appropriate, at the office of the parish clerk of court.
Release Date /jS^f./O

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

Yeai Ended June 30, 2009
TABLE OF CONTENTS
Page
Maaagement's Discussion and Analysis 3- 9
Independent Auditor's Report 10
Finandal Statements:
Govenunent-Wide Financial Statements:

Statement of Net Assets 11
Statement of Activities 12
Fund Financial Statements:
Balance Sheet - Govemmental Fund 13
Reconciliation of the Balance Sheet - Governmental Fund to the Statement of Net Assets 14
Statement of Revenues, Expenditiu^ and Changes in Fund Balances - Govenunental Fund 15
Reconcihation of the Statement of Revenues^ Expenditures, and Changes in Pimd Balance -
Govemmental Fund to the Statement of Activities 16
Notes to Financial Statements 17 - 32
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund 34
Reports Required by GAO:
Schedule of Findings and Questioned Costs 36
Independent Auditor's Report on Compliance and on Intemal

Control Over Financial Reporting Based on an Audit of
Basic Plnancial Statements Performed in Accordance
with Govemment A udUing Standards 37 - 39

Year Ended June 30.2009
MANAGEMENT'S DISCUSSION AND ANALYSIS
Management's discussion and analysis (MD&A) of the Qerk» Civil District Comt fot the Parish of (Means (the
Clerk) financial performance is designed to provide an overview of the financial activities as of and for the fiscal year
ended June 30, 2009. This information should be read in conjunction with the basic financial statements and the
accompanying notes to thefinancialstatements.
OVERVIEVy OF THE FINANCIAL STATEMENTS
The MD&A is required information that provides an overview of the Qerk's basic firumcial statements and fmancial
activities. Our auditor has provided assurance in his independent auditor's report that the basic financial statements
are fairiy stated in aU material aspects. A user of this report should read the independent auditor's report carefully to
ascertain the level of assurance being provided on these reports.
This annual report consists of a series of financial statements. The Clerk's basic financial statements consist of the
following components: Government-Wide Financial Statements and Fund Financial Statements.
Govemment-Wide Financial Statements
The Statement of Net Assets reflects the financial position of the Gerk's office. The unrestricted fund balance for
the Salary Fund, as reflected in this statement consists of funds available for future spending to meet the needs of the
Clerk's Office.
The Statement of Activities reflects the changes in net assets. Net assets, the difference between assets and liabilities,
are one way to measure the financial health of an entity. Over time, increases or decreases in net assets are one
indicator of whether an entity's financial health is improving or deteriorating.
The Statement of Net Assets and the Statement of Activities report information on the Clerk of Court as a whole and
about its activities in a way that shows the overall financial health of the office. These statements include all assets
and liabilities iising the accrual basis of accounting, which is similar to tbe accounting used by most private sector
companies. All of the current year's revenues and expenses are taken into accoimt regardless of when cash is
received or paid.
Fund Financial Statements
Fund financial statements report detailed information on several distinct and separatefimdsmaintained by the Clerk's
office. 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 into
and out of the operating accounts and reflect the balances left at year-end that are available for spending. These
funds are reported under the modified accrual accounting method, which measures cash and all otherfinancialassets
that can readily be converted to cash.

Year Ended June 30, 2009
Fund Financial Statements - (continued)
The govemmental fund statements provide a detailed short-term view of the general government operations and the
basic services it provides. Govemmental fund information helps you determine whether there are more or fewer
financial resources that can be spent in the near future to finance the Clerk of Court's programs.
FINANOAL fflGHLIGHTS
The financial statements provide details of the current year's operations:
As of June 30, 2009, the Qerk, Civil District Court for the Parish of Orleans maintained an Unrestricted Fund
balance 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 the
amount invested in "capital assets" and any *'restricted assets". Restricted assets are those that are constrained by
creditors, grantors, contributors, or by laws and regulations. As of June 30, 2009, the Clerk did not have "restricted
assets".
Total assets as of June 30, 2009 were $7,297,795 and total liabilities were $1,181,264. In acconlance with stamtory
requirements, the Clerk has no bonded indebtedness or long-term notes.
The most significant continuing revenue sources for govemmental activities were court filing fees.
The Statement of Net Assets and the Statement of Activities reports only one type of activity - govemmental
activities. All of tbe basic judicial services are reported as this type. Court filing fee charges to the public finance
most of these services.
ORLEANS PARISH CLERK OF COURT AS A WHOLE
Because the Registry ofthe 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 THE CLERK OF COURT AS A V^HOLE (GWFS)
The Statement of Net Assets and the Statement of Activities report only one type of activity - govemmental
activities. Most of the basic judicial services are reported as this type. Fees charged to the public finance
all of these activities.
Clerk, Civil District Court for the Parish of Orieans

Year Ended June 30,2009
Our analysis below focuses on the net assets ofthe governmental-type activities:
Condensed Statement ofNet Assets
Dollar Percent
2009 2008 Change Change
Current and Other Assets $ 7,195,824 $ 3,931,865 $ 3,263,959 83.02%

Capital Assets (net of accumulated
depreciation) 101,971 31,046 70,925 228.44%
Total Assets 7,297,795 3,962,911 3.334,884 84.16%
Ciurent Liabihties 1,181,264 502,810 678,454 134.94%

Long Term Liabilities -%
Total Liabilities 1,181,264 502,810 678,454 134.94%
Unrestricted 6,014,560 3,429,055 2,585,505 75.40%
Total Net Assets $ 6,116,531 3,460,101 $ 2,655,430 76.77%
The Clerk's net assets increased by $2,656,430 as a result of this year's operations. In 2006, the Louisiana
Legislature mandated the merger of the offices of Orieans Parish Recorder of Mortgages, the Register of
Conveyances and the Notarial Archives. The increase in current assets was mainly due to funds that were
transferred from the former Notarial Archives office and the consolidation of three additional offices into
the Clerk's Salary Fund on January 1, 2009. The increase of $70,925 in capital assets was due to purchased
computers and equipment. ITie increase of 678,454 in current Habilities was mainly due to the additional
liabilities 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 without
constraints established by debt covenants, enabling legislation, or other legal requirements increased as a
result of this years operations and the additions of three new divisions that were consolidated into the
Clerk's Salary Fund. The balance in net assets represents the accumulated results of aU past years'
operations.

Condensed Statement of Activities

DoUar Total Percent
Total Program Expense $ (5,517,744) $ (3.421,633)$ 2,096,111 61.26%

Total Program Revenues 7,054,804 4,952.358 2,102,446 42.45%
Net Program. Income 1,537,060 1,530,725 6,335 0%
General Revenues 119,370 98,618 20,752 21.04%

Intergovemmental Transfer 1,000,000 1,000,000 100.00%
Change in Net Assets 2,656.430 1,629,343 1,027,087 63.04%
Net Assets:
Begmning of the year 3,460,101 1,830.758 1,629,343 89.00%
End of Year $ 6,116,531 3,460,101 $ 2,656,430 76.77%
The Clerk's total revenues for the year in govemmental activities were $7,174,174 ($7,054,804 in program
revenues and $119,370 in general revenues). The total cost of all programs and services was $5,517,744.
FINANaAL ANALYSIS OF THE CLERK OF COURT'S SALARY FUND
As noted earher, the Qerk uses funds to control and manage money for particular purposes. However, only the
Salary Fund is included in this report Analyzing these funds helps to determine whether the Clerk is using her
resources 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 Statement of Revenues, Expenditures and Changes in Fund Balances

Dollar Total Percent
Total Revenues $ 8,174,174 $ 5,050,976 3,123,198 61.83%
Expenditures:
Current 5,458,664 3,403,063 2,055,601 60.40%
Capital Outlay 90.744 37,075 53,669 144.75%
Total Expenditures 5,549,408 3,440,138 2,109,270 6U1%
Excess (Deficiency) 2,624.766 1.610,838 1.013.928 62.94%

Net Change in Fund Balance 2,624,766 1,610,838 1,013.928 62.94%
Fund Balance:
Beginning ofthe year 3,488,506 1,877,668 1,610.838 85.79%
End of Year $ 6.113,272 3,488,506 $ 2,624,766 75.24%
Clerk, Civa District Court for the Parish of Orieans

SALARY FUND BUDGETARY fflGHLIGHTS
The Qerk, Civil District Court for the Parish of Orleans' budget for July 1, 2008 - June 30,2009 was proposed and
made 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:

Variance
Original Favorable
Budget Actual (Unfavorable)
Revenues
Fees, charges, and conunissions for services:

Fees for recording legal documents 6,424,142 $ 6,207,597 $ (216.545)
Fees for copies of dociunents 262,696 652,487 389.791
Miscellaneous 13,847 194,720 180,873
Use of money and property - interest eamings 137,749 119,370 (18.379)
IntergovCTnmental transfa: in 1,000,000 1,000,000
Total Revenues 6,838.434 $ 8,174,174 $ 1,335,740
Expenditures
General govemment:
Personnel services and related
benefits 4,643,121 $ 4,057,374 $ 585,747
Operating services 1,538.398 1,401,290 137.108
Capital Outlay 646.699 90,744 555,955
Total Expenditures $ 6,828,218 $ 5.549,408 $ 1,278,810
Excess revenues (expenditures) 10,216 2,624,766 2,614,550
Fund balance at beginning of year 3,488,506 3,488.506
Fund balance at end of year $ 3,498,722 $ 6,113.272 2.614,550


SALARY FUND BUDGETARY HIGHLIGHTS - (Continued)
The imfavorable variance of $216,545 in the fees for recording legal documents is due to taking m less recording
revenue than pxyected in the budget 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 unfavorable
variance in fees for recording legal docmnents was offset by the favorable increase of $389,791 in fees for copies of
documents. The favorable variance of $180,873 in miscellaneous is mostly due to additional miscellaneous income
generated by the Archives and Mortgage Divisions consolidated into the Clerk's Salary Fund January 1, 2009. The
favorable variance of $585,747 in personnel services & related benefits expense is due to a reduction in personnel as
a result of consolidating the divisions. The favorable variance of $ 137,108 in operating services expense is due to the
implementation of controls over spending to create more efficient procedures. The favorable variance of $1,000,000
is due to the transfer ofthe fimd balance for the Archives division upon consolidation to the Clerk's Salary Fimd
Januaiy 1, 2009. The favorable variance of $555,955 in capital outlay is a result ofthe budgeted amoimt included the
purchase and implementation of a new register system and related software. The project is still in Ae development
stages, therefore was not spent in the current fiscal year.
CAPITALASSETS
The Clerk's investment in capital assets, net of accumulated depreciation, for govemmental activities as of June 30,
2009 was $101,971.
Computer Software $ 38,618

Equipment 4,295
Fumiture & Fixtures 84,905
Total Cost 127,819
Accumulated Depreciation (25,850)
Net Capital Assets 101,971
Depreciation Expense 19,819
LONG TERM OBLIGATIONS
Clerks of Court are not allowed to incur long-term indebtedness for bonds or notes payable; therefore, the Clerk had
no long-term debt outstanding.
The Clerk has several non-cancellable long-term lease agreements for warehouse and office space. The expiration
dates vary from May 2010 to October 2013. Monthly payments under the leases total $40,884.
Qerk, Civil District Court for the Parish of Orleans

ECONOMIC FACTORS AFFECTING OPERATIONS
The Clerk 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 Civil
District Court authority to set fees. The Qerk has no authority or discretion in setting fees.
CONTACTING FINANCIAL MANAGEMENT
This financial report is designed to provide a general overview of the Clerk, Civil Disoict Court for the Parish of
Orleans' finances and to show the Clerk of Clourt's accountability for the money it receives. If you have questions
about this report or need additional information, contact the Honorable Dale N, Atkins, Qeric, Civil District Court for
the Parish of Orleans, New Orieans, La. 70112 at phone number (504) 592-3472.
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
& CO
Independent Auditor's Report
Honorable Dale N. Atkins

CLERK, CIVIL DISTRICT COURT FOR THE PARISH OF ORLEANS
New Orleans, Louisiana
We have audited the accompanying financial statements of the Salary Fund of the Clerk, Civil District Court for the Parish of
Orleans as of and for the year ended June 30, 2009, as listed in the table of contents. These basic financial statements are the
responsibility of the management of the Clerk, Civil District Court for the Parish of Orleans. Our responsibility is to express an
opinion on these basic fmancial statements based on our audit
We conducted our audit in accordance with auditing standards generally accepted in the United States and Govemment Auditing
Standards, issued by the Comptroller General of the United States. Those standards require that we plan and paform the audit to
obtain reasonable assurance about whether the financial statements are firee of material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing
the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As discussed in Note 1, the financial statements present only the activities of the Salary Fund of the Clerk, Civil District Court for
the Parish of Orleans and do not purport to and do not present fairly the financial position of die Clerk, Civil District Court for the
Parish of Orleans aiKl the changes in its financial position, as of June 30, 2009 in conformity with accounting principles generally
accepted 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 the
Salary Fund of the Clerk, Civil District Court for the Parish of Orleans as of June 30, 2009, and the results of its operations and its
changes 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 of
contents are not a required part of the basic financial statements but are supplementary information required by accountrog principles
generally accepted in the United States of America. We have ^plied certain limited procedures, which consisted principally of
inquiries of management regarding the methods of measurement and presentation of the required supplementary 'mformation.
However, we did not audit the information and express no opinion on i t
In accordance with Govemment Auditing Standards, we have also issued our report dated December 29,2009 on our consideration of
the Clerk, Civil District Court for the Parish of Orleans' intemal control over financial reporting and our tests of its compUance with
certain provisions of laws, regulations, contracts and grants. That report is an integral report of an audit performed in accordance with
Govemment Auditing Standards and should b e read in conjunction with this report in considering the results of our audlL
J.,t^^^M,^ / « ^ ^ JZL f U ^ L ^ irCy.^ LUL-
Certified Public Accountants

December 29.2009
650 PoYDRAs STREET - SUITE 1200 • N E W ORLEANS, LA 70130 • 504.274.0200 • FAX: 504.274.0201 • www.sblmcpa.com
MEMBER; AMERICAN INSTITUTE OF CPAS Sc SOCIETY OF LOUISIANA CPAS
statement ofNet Assets

June 30, 2009
Salary Fund
Ajssets
Cash and cash equivalents 6,982,092

Receivables 83,078
Prepaid e3q»nses 130,654
Capital assets, net of accumulated depreciation 101,971
Total Assets 7,297,795
Liabilities
Accounts payable 109,323

Accrued pajroll liabilites 330,669
Escrow on deposit 17,253
Due to Judicial Expense Fund 678,277
Due to Others 45,742
Total Liabiliries 1,181,264
Net Assets
hivested m capital assets 101,971

Unrestricted 6.014,560
Total Net Assets 6,116,531
Total Liabilities and Net Assets $ 7,297,795

See notes to financial statements
11
Statement of Activities
June 30, 2009
Salary Fund
Expenses
General government:
Personnel services and related benefits $ 4,096,634
Operating services 1,421,110
Total Expenses 5,517,744
Program Revenues
Fees, charges, and commissions for services:

Fees for filing legal documents 6,207,598
Fees for copies of documents and facsimiles 652,487
Miscellaneous fees 194,719
Total Program Revenues ^ 7,054,804
General Revenues
Intergovemmental Transfer 1,000,000

Interest eamings 119,370
Total General Revenues 1,119,370
Net Assets
Change in Net Assets 2,656,430
Beginning of year 3,460,101
End of year $ 6,116,531

See notes tofinancialstatements
12
Balance Sheet - Governmental Fund

June 30,2009
Salary Fund
Assets
Cash and cash equivalents 6,982,093

Receivables 83,078
Prepaid expenses 130,654
Total Assets 7,195,825
Liabilities
Accoimts payable 109,323

Accrued payroll habiUties 231,959
Escrow on deposit 17.253
Due to others 45,741
Due to Judicial Expense Fund 678,277
Total Liabiliries 1,082,553
Fund Equity 6,113,272
Fund balance - imreserved and undesignated 6,113,272
Total Liabihties and Fund Equity

Equi 7,195,825
13
Reconciliation ofthe Balance Sheet - Governmental Fund
To the Statement ofNet Assets
June 30,2009
Total fund balance - govenunental fund (fund financial statements) $ 6,113,272
Amoimts reported for govemmental activities in the statement of net assets

(govemment-wide financial statements) are different because:
Capital assets used in governmental activities are not financial resources

and therefore are not reported m the funds 101,971
Accrued compensated absences are not recorded on fund fmancials

because they are not due and payable at June 30,2009 (98,712)
Total net assets (govemment-wide financial statements) $ 6,116,531

14
Statement of Revenues, Expenditures and
Changes in Fund Balance - Govemmental Fund
Revenues
Fees, charges, and conunissions for services:

Fees for filing legal documents $ 6,207,598
Ffees for copies of documents and facsimiles 652,487
Miscellaneous 194,720
Intergo vermnental Transfer 1,000,000
Interest eamings ^ 119,369
Total Revenues 8,174,174
Expenditures
General govemment:
Personnel services and related benefits 4,057,374
OpCTating services 1,401,290
Total Current Expenditures 5,458,664
Capital Outlay 90,744
Total Expenditures 5,549,408
Excess of revenues over expenditures 2,624,766
Fund balance at be^nning of year 3,488.506
Fund balance at end of year $ 6,113,272

15
Reconcihation of the Statement of Revenues, Expenditures, and Changes in Fund Balance -
Govemmental Fund to the Statement of Activities
^ Year Ended June 30,2009
Net change m fund balance (fund financial statements) $ 2,624,766
Amounts 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 fimd

financials because they are not due and payable m the current year. (39,261)
Governmental funds report capital outlays as expenditures in the individual

fund. Govemmental activities report depreciation expense to allocate
the cost of those capital assets over the estimated useful Uves of the asset.
Capital asset purchases capitalized 90,744
Depreciation expense (19,819)
Changes in net assets (govemment-wide financial statements) $ 2,656,430

16
Notes to ±e Financial Statements

INTRODUCTION
As provided by Article V, SecticMi 28 of the Louisiana Constitution of 1974, the Cleric of Court serves as the ex-officio
notary public, the recorder of court filings, and other acts, and has other duties and powers provided by law. The Qerk
of Ourt is elected for a four-year term.
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation - Tlie accon:5»anying financial statements of the Salary Fund of the Qetic, Civil District Comt
for 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 accepted
standard-setting body for estabUshing govenunental accounting and financial reporting principles. The
accompanying basic financial statements have been prepared in conformity with GASB, Statement 34, Basic
Financial Statements - and Management's Discussion and Analysis - for State and Local Govemments.
Reporting entity - Govenunental Accounting Standards Board Statement No. 14, The Financial Reporting Entity,
(GASB 14) as amended by GASB 39 establishes standards for defining and reportmg on thefinancialentity. The
focal point for identifying the financial reporting entity is the primary government, which is considered to be any
state govemment or general purpose local government or a special purpose govemment that has a separately elected
goveming body, is legally separate, and isfiscallyindependent of other state and local govemments-
On June 23,2006, Act 621 of the 2006 regular legislative session was signed into law. Prior to the passage of Act
621, the Clerk, Civil District Cburt for the Parish of Orleans was a con:5Xjnent unit of the Orleans Parish Judicial
Expense Fund because of the Qerk*s fiscal dependence on the Judicial Expense Fund. However, Act 621
established the Qerk*s Salary Fund and specified that it will be fimded by 60% of the filing fees collected by the
Qerk. As such, tbe Qerk is no longer fiscally dependent on the Judicial Expense Fund, and is now a discrete
govemmentalfinancialreporting entity under the GASB standards.
Fund accounting - The Clerk of Court uses funds and account groups to report on its financial position and the
results of its operations. Fund accounting is designed to denwnstrate legal compliance and to aid financial
management 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 is
afinancialreporting device designed to provide accountabihty for certain assets and habilities that are iwt recorded
m 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 (Agency
Fund). These fimds are described as follows:
(Continued)
17
Notes to the Financial Statements

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)
Salary Fund
The Salary Fund, as provided by Louisiana Revised Statute 13:751.4, is the principal fund of the Qerk of Court and
accounts for the operations of the Clerk's office. The various fees and charges due to the Q a i ' s office are
accounted for in this fund. General operating expenditures are paidfi-omthis fund.
Agency Fund
The Registry of Court Agency Fimd, as provided by Louisiana Revised Statute 13:1305, accounts for assets held as
an agent for others. Agency funds are custodial in nature (assets equal habihties) and do not involve measurement
of results of opCTations.
Basis of accounting - Fund Financial Statements (FFS) - The amounts reflected in the Balance Sheet and Statement
of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund (ETS), are accounted for using a
current financial resources measurement focus. With this measurement focus, only current assets and current
habihties are generally included on the balance sheet The statement of revenues, expenditures, and changes in
fimd balance reports on the sources (i.e., revenues and other financing sources) and uses (i.e., expenditures and
other financing uses) of current financial resources. This approach is then reconciled, through adjustment, to a
goverrunent-wide view of operations.
The amounts reflected in these statements (FFS), use the modified accrual basis of accountmg. Under the modified
accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both
measurable and available). Measurable means the amount of the transaction can be determined and available means
collectible within the current period or soon enough ttercaftear to pay liabilities of the current period. The
govemmental fimds use the following practices in recording revenues and expenditures:
Revenues
FDing fees are recorded in the year hi which they are earned. Interest income on investments is recorded when the
investments have matured and the income is available. Substantially all other revenues are recorded when received.
Expenditures
Expenditures are generally recorded under the modified accrual basis of accounting when the related fund habihty
is incuned.
Basis of accounting - Government-Wide Financial Statements (GWFS) - The Statement of Net Assets and the
Statement of Activities (GWFS) display mformation about the Clerk, Civil District Court for the Parish of Orleans
as a whole. These statements include all the financial activities of the Clerk, Civil District Court for the Parish of
Orleans. Information contained in these statements reflects the economic resources raeasureroait focus and the
accrual basis of accounting.
(Continued)
18

Year Ended June 30. 2009
L SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES - (Continued)
Revenues, expenses, gains, losses, assets and habilities resultingfi-omexchange or exchange-like transactions are
recognized 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 the
requirements of GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions.
Program Revenues
Program 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 befinancedfiomgeneral revenues.
Reconcihations
On 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 of
Orleans 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 pubhc
inspection by the Clerk.
Formal budget integration (within the accounting records) is enq)loyed as a management control device. Budget
amounts included in the acconqjanying financial statements include the original adopted budget and all subsequent
amendments.
C^b and cash equivalents - Cash includes amounts m demand deposits, interest bearing demand deposits, and
money market accounts. Cash equivalents include amounts in time deposits and those investments with origmal
maturities of 90 days or less. Under state law, the Clerk of Court may deposit fimds in demand deposits, interest
bearing demand deposits, money market accounts, or time deposits with stale banks organized under Louisiana law
and national banks having their principal offices in Louisiana.
Uncollectible accounts receivable - The Qerk of Court uses the aUowance method to account for uncollectible
accounts receivable. The allowance for uncollectible accounts is based on prior years experience and management's
analysis of possible bad debts. Bad debt recoveries are charged against the aUowance account as realized. The
Oerk of Court considers all accoimts receivable at June 30,2009 to be fully collectible. Accordmgly, no allowance
for 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 Qerk
maintains a threshold level of $500 or more for capitalizing capital assets.
(Contmued)
19
Notes to tbe Financial Statements

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued)
Capital assets are recorded in their Statement of Net Assets and Statement of Activities. Since surplus assets are
sold for an immaterial amount when declared as no longer needed for public purposes, no salvage value is taken
into consideration for depreciation purposes. All capital assets, other than land, are depreciated using the straight-
line mediod over the following useful Uves:
Estimated
Description Lives
Computers 3 years
Office Equipment 5 years
Fumiture & Fixtures 5 years
Automobiles 5 years
Leasehold Improvements 20 years
Compensated absences - Employees of the Qerk of Coxut's office earn from 1 to 4 weeks vacation leave per year
based on years of service. The vacation time accmes on an employment anniversary date basis and must be used in
the following year of service, otherwise it is forfeited. The accmed accumulated leave which had been unused by
enq)loyees at 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 legally
segregated for a specific future use. Designated fimd balances represoit tentative plans for future use of financial
resources. All of the Clerk's fimd equity was un-reserved and un-designated as of June 30,2009.
Use of estimates - The preparation of financial statements m conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported amounts of assets and
liabihties and disclosure of contmgent assets and liabiUties at the date of tbe fmancial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
2. REGISTRY OF COURT FUND OMISSION
Tbe Registry of Court Agency Fund is on a calendar year basis and was audited by other auditors who issued an
unqualified opinion dated June 11,2009 on itsfinancialstatements as of December 31,2008. Since the Registry of
Court Agency Fund is on a different fiscal year than the Salary Fund and was audited by other auditors, it is not
included in the audit of the Salary Fund.
(Continued)
20

3. 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 as
foUows:
Salary
Fund
Checku3g accounts $ 6,982,092
Tbe deposits are stated at cost, which apja^ximates market Uhd«- state law, the deposits (or the resulting bank
balances) must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank.
The market value of the pledged securities plus the federal deposit insurance must at all times equal the amount on
deposit with die fiscal agent bank. These securities are held in the name of die pledging fiscal agent bank in a
holding or custodial bank that is mutuaUy acceptable to both parties. At June 30, 2009, the clerk has $7,019,297 in
deposits (coUected bank balances). These deposits are secured from risk by $250,000 of federal deposit insurance
and two Federal Home Loan Bank Letters 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 .lUDIQAL EXPENSE FUND
During fiscal year ended June 30, 2009, the Qerk's filing fees were deposited into the Oerk*s bank account and
40% of those fees were disbursed by the Qerk to the Orleans Parish Civil Judicial Expense Fund at the close of
each montii. Enployee Benefits are paid by the Judicial Expense Fund and biUed back to the Qerk each montiL As
of June 30, 2009, the Qerk had a net balance due to tbe Judicial Expense Fund of $678,277. Such amount is
represented as Due to Judicial E^qjense Fund on the Qerk'sfinancialstatements.
6, PENSION PLANS
Louisiana Qerks of Court Retirement and ReUef Fund
Plan Description. The majority of en^loyees of the Clerk, CivU District Court for the Parish of Orleans are
members 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 members and beneficiaries.
(Continued)
21

d. PENSION PLANS - (C^ntimifed)
Louisiana Qerks of Court Retirement and Rchef 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 of
origmal eEDployment are required to participate in the System. Biq)loyees who retire at or after age 55 with at least
12 years of credited service are entitled to an annual retirement benefit, payable monthly forfife,equal to 3 percent
of 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 the
highest average. Final average salary for employees commencing employment on or after October 1, 2Q06 is the
enq)loyee's average salary over 60 consecutive months. En5)loyees who tenninate with at least 12 years of service
and do not withdraw their enq>loyee contributions may retire at or after age 55 and receive the fuU benefit accmed
to their date of termination. Tbe System also provides death and disabihty benefits. Benefits are estabhshed by state
statute. 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 to
contribute a percentage of theu salaries to tbe System. As provided by Louisiana Revised Statute 11:103, the
employer's contributions are determined by actuarial valuation and ait subject to change each year based on the
results of the valuation for the prior fiscal year.
Annual Pension Cost. For 7009, the Qerk's annual pensirai cost of $281,601 agreed with the Qerk's required
contribution of $281,601. The required contribution was determined as part of the June 30, 2008 actuarial
valuation. The actuarial assumptions 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
Actuarial UAAL as a
Accrued Percentage
Acmarial Liabihty Unfunded Of
Actuarial Value of (AAL)- AAL Funded Covered Covered
Valuation Assets Entry (UAAL) Ratio Payroll Payroll
Date (a) Age(b) (b-a) (aA)) (c) (b-a)/(c)
06/30/2006 $ 288,606,478 $ 371,386,765 $ 82.780,287 78%$ 70,935.731 117%

06/30/2007 325.278,452 409,351,418 84,072,966 80% 78,384,249 107%
06/30/2008 356,502,864 441,718,760 85,215,896 81% 83,637,009 102%
(Continued)
22

6. 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:
Year Ended
Clerk, Civil Disbict Court for the Parish of Orleans June 30,2009
Total current-year payroll 2,421,086
Total current-year covered payroll - en^loyer 2,396.608

Total cunent-year covered payroll - err^loyees 2,048.425
(excludmg DROP wages)
ActuariaUy required contribution:

Dollar amount 460.838
Percentage of total actuariaUy required contribution of aU

participating en:q)loyers and enq^loyces 2.72%
Required Actual
by Statute Contribution
Contributions:
Employees 8.75% $. 179.237 8.75% $ 179,237

Employer 11.75% 281,601 11.75% 281.601
20.50% $ 460,838 20.50% $ 460,838
(Continued)
23
Clerk, Civil District Court for the Parish of Orieans

Louisiana Qerks of Court Retirement and ReUef Fund-(Continucd)
Actuarial information about the System for its most recent year available, the year ended June 30,2008, is
presented below.
Louisiana Clerks of Court Retirement and ReUef Fund
Estimated payroll for current year $ 84,966,295
ActuariaUy required contributions:

ActuariaUy required contribution for dedicated taxes:
Dollar amount 6,897,827
Percent of estimated payroU 8.12%
Actuarially required contribution for eiiq)loyers and employees:

DoUar amount 10,032.170
Total actuariaUy reqmred contribution:

DoUar amount 16,929,997
Net assets, fair value 331,865,504
Pension benefit obUgation 450,482,020
Unfunded benefit obhgation ^______ $ 118,616,516
(Continued)
24
Notes to the Fmancial Statements

Year Ended June 30.2009
6. PENSION PLANS • (Continued)
Louisiana Clerks of Court Retfrement and ReUef Inmd - (Continued)
The pension benefit obUgation is a standardized measure of the present value of pension bwiefits, adjusted for the
effects of projected salary increases and step-rated benefits, estimated to be payable in the future as a result of
employee service to date. The measure, which is the actuarial present value of credited projected benefits, is
mtended to help users assess the System's funding status on a going-concem basis, assess progress made in
accumulating sufficient assets to pay benefits when due, and make conq)arisons among PERS and employers. The
System does not make separate measurements of assets and pension benefit obUgations for individual en:5>loyers.
Historical trend information showing tbe System's progress in accumulating sufficient assets to pay benefits when
due is presented in the System's comprehensive annualfinancialreport. That report may be obtained by writing to
the 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 the
System
Other Pension Plans
On January 1, 2009, three new divisions wê ccHisoUdated in to the Qerks office. Employees of those divisions
who were participants Ln one of the foUowing plans, continued to participate in those plans. As of January 1, 2009
aU new participants under tbe consoUdation wUl participate in the Louisiana Qerks of Court Retirement and Rehef
Fund.
Plan Descrivton: Those additiorud plans in which the enq)loyees of the Clerk Qvil District Court for the
Parish of New Orleans participate are as foUows:
Plan Louisiana Revised Statute
Louisiana State Employees* Retirement System 11:401-542
Enq)loyees' Retirement System of the City of New Orleans City of New Orleans Code
Chapter 114
GeneraUy eUgjbiUty to participate in one of tiie plans conamîces with full time permanent en^loyment and, in
some 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 years
and, in some mstances, may require attainment of a minimum age.
(Continued)
25

Other Pulsion Plans - (Continued)
Annual Retirement benefits under the plans are generaUy stipulated as a percentage of a participant's defined
annual con:5)ensation for each year of service. In certain instances, the resultmg amcftmt may be increased by a
fixed amount. In most cases, annual retirement benefits may not exceed 100% of the participant's defined annual
compensation. The plans issue pubUcly avaUable reports that include financial statements and required
supplementary information. The reports may be obtained via contact as follows:
Louisiana State Employees' Retirement System

8401 United Plaza Blvd
Baton Rouge. LA 70804-4213
Tel^hone: (800)256-3000
Fax: (225) 922-0614
Website: lasers.state.la.us
City of New Orleans Enqjloyees' Retirement System

1300 Perdido Street, Room 1E12
New Orleans. LA 70112
Telephone: (504) 65S-1S50
Fax: (504) 658-1602
Under the terms of the plans, employees ccmtribute a specified percentage of their gross eamings and the Qerk
Civil District Court for tbe Parish of New Orleans also contributes a specified percentage.
(Continued)
26

Louisiana State Emnlovees' Retirement System
Annual Pension Cost, For 2009, the Qerk's annual pension cost of $69,430 agreed with the Qerk's required
contribution of $69,430. The reqmred contribution was determined as part of the June 30, 2(X)8 actuarial
valuation.
Required supplemental information - Schedule of Funding Program of PERS (Dollar amounts ia thousands)
Actuarial UAAL as a
Accrued Percentage
Acmarial Liabihty Unfunded Of
Actuarial Value of (AAL> AAL Funded Covered Covered
Valuation Assets Entry (UAAL) Ratio Payroll Payroll
Date (a) Age(b) (b-a) (c) (b-a)/(c)
6/30/2006 7,430,784 11,548,680 4,117,896 64.3% 1,979,705 208.0%
6/30/2007 8,345,495 12,421,907 4,076,412 67.2% 2,175,367 187.4%
6/30/2008 9,167,170 13,562,214 4,395,044 67.6% 2.436,956 180.3%
6/30/2009 8,499,662 13,986,847 5,487.185 60.8% 2,562,576 214.1%
The following orovides certain additicHial disclosures for the Qerk and the Louisiania State Emnlovees'
Retirement STstem:
Year Ended
Clerk, Civil District Court for tiie Parish of Orleans June 30,2009
Total current-year payroll $ 369,000
Total current-year covered payroll - employer 369,000

Total current-year covered payroll - employees 369.000
(excluding DROP wages)
Actuarially reqmred contribution:

Dollar amoimt $ 98,030
Percentage of total actuarially required contribution of all

participating employers and employees .01%
(Continued)
27
Notes to the Rnancial Statements

6. PENSION PLANS • (Continued)
Louisiana State Emnlovees' Retirement System - (Contmued)
Required Actual
Contributions:
Employees 7.60% 28,600 7.60% 28,600

Employer 18.90% 69,430 18.90% 69.430
26.50% 98,030 26.50% $ 98,030
Actuarial information about the System for its most recent year available, the year ended June 30,2008, is
presented below.
Louiaana State Employees' Retirement System
Estimated payroll for current year $ 2,562,575,942
Actuarially requfred contributicHis:

Actuarially required contribution for dedicated taxes:
Dollar amount 544,721
Percent of estimated payroll 0%
Actuarially required contribution for employers and employees:

Dollar amount 767,809325
Percent of estimated payroll 29-97%
Total actuarially required contribution:

Percent of estimated payroll 29.98%
Net assets, fafr value 8,292,849,439
Pension benefit obhgation 13,986,847,000
Unfunded benefit oblig;ation $ 5,693,997,561
(Continued)
28

6. PENSION PLANS - (Contiunued)
Qty of New Orleans Kmplovees' Retirement System
Annual Penvion Cost. For 2009, the Qerk's annual pension cost of $57,719 agreed with the Qerk's required
contribution of $57,719- The required contribution was detennined as part of the June 30, 2008 actuarial
valuation.
Required supplemental information - Schedule of Funding Program of PERS
Actuarial UAAL as a
Accmed Percentage
Actuarial Liability Unfunded Of
Actuarial Value of (AAL> AAL Funded Covered Covered
Valuation Assets Entry (UAAL) Ratio PayroU Payroll
Date Age(b) (b-a) (aA)) (c) (b-ay(c)
12/31/2007 $ 398.490.554 $ 423,794,409 $ 25,303,855 94.02% $ 63,456,911 39.92%

12/31/2008 381,604,003 450.942,554 69,338,551 84.62% 78,846,321 87.94%
The following pmvidfts ri>:rtain additional disclosures fcff the Qeric aixl tiie Qtv of New Orleans Emplovees*
Retirement System
Year Ended
Clerk. Civil Disfrict Court for the Parish of Orleans June 30, 2009
Total current-year payroU $ 388,502
Total current-year covered payroll -- employer 388,502

Total current-year covered payroll -- employees 388,502
(excluding DROP wages)
ActuariaUy requfred contribution:

DoUar amount 20.220,206
Percentage of total actuarially lequired contribution of all

participating employers and employees .36%
(Continued)
29

6, PENSION PLANS • (Continnedl
Qty of New Orleans Employees' Retirement System - (Ccmtinued)
Required Actual
ContributicMis:
Enq>loyees 4% $ 15,553 4% $ 15,553

Employer 14.86% 57,720 14.86% 57,720
18.86% $ 73,273 18.86% $ 73,273
Actuarial mformation about the System for its most recent year available, the year ended December 31,2(X)8, is
presented below.
Qty of New Orieans Employees' Retirement System
Estimated payroU for current year $ 78,846,321
Actuarially required contributions:

ActuariaUy required contribution for dedicated taxes:
DoUar amount
Percent of estimated payroU %
Actuarially required contribution for employers and employees:

DoUar amount 20,220,206
Percent of estinoated payroll 25.645 %
Total actuariaUy required contribution:

Net assets, fair value 381,604,(X)3
Pension benefit obhgation 450,942,554
Unfimded benefit obUgation $ 69.338.551
30
Notes to the Rnancial Statements

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 die
effects of projected salary increases and step-rated benefits, estimated to be payable m the future as a result of
enq)loyee service to date. The measure, which is the actuarial present value of credited projected benefits, is
intended to help users assess the System's funding status on a going-concem basis, assess progress made in
accumulating sufficient assets to pay benefits when due, and make comparisons among PERS and employers. The
System does not make separate measurements of assets and pension benefit obligations for iadividual en5)loyers.
Historical trend information showing the System's progress in accumulating sufficient assets to pay benefits when
due is presented in the System's conqjrehensive annual financial report. The reports may be obtained via contact as
foUows:
Louisiana Qerics of Court Retirement and ReUef Fund

11745 Bricksome Avenue, Suite B-1
Baton Rouge, Louisiana 70816
or by caUmg (225) 293-1162.
Louisiana State Enqjloyees' Retirement System

8401 United Plaza Blvd
Baton Rouge, LA 70804^213
Telephone: (800)256-3000
Fax: (225)922-0614
Website: lasers.state.la.us
City of New Orleans Employees' Retirement System

1300 Perdido Street, Room 1E12
New Orieans, LA 70112
Telephone: (504)658-1850
Fax: (504) 658-1602
The Qerk, CivU District Court for the Parish of Orleans does not guarantee the benefits granted by any of
the Systems.
31

7, OTHER POST-EMPLOYMENT BENEFTFS
The Qerk, CivU District Court for the Parish of Orleans provides certain contmuing health care and Ufe insurance
benefits for retired employees. SubstantiaUy aU of the Clerk's employees become eligible for these benefits if they
reach normal retirement age whUe wcarking for the Qerk of Court. These benefits for retirees and similar benefits
for active en^loyees are provided through an insurance conq)any whose mcnthly premiums are paid jointiy by the
employees and the Qerk of Court The Qerk of Court includes the cost of providing these benefits (the Qerk's
portion of the premiums) in insurance expense when the monthly premiums are due. The cost of such premiums
home by the Qerk of Court amounted to $308,510 for 2009. These benefits are provided in accordance with the
provisions of the Louisiana Qerks of Ourt Retirement and ReUef System in which the Qerk, Qvil District Court
for the Parish of Orleans office participates as described in note 6.
8. CAPnAL ASSETS
A schedule of changes in capital assets foUows:
Balance Balance
6/30/08 Additions Disposals 6/30/09
Equipment $ 37,075 $ 90,744 $ 127,819
Accumulated Depreciation 6,029 19,819 25,848
Capital Assets, Net $ 31,046 $ 70,925 - $ 101,971
9. FACILrnES, FURNirURE. FIXTURES AND EOUIPMENT OWNED BY OTHER ENTmES
The office space occupied by the Qerk, CivU District Court for die Parish of Orleans is owned by the City of New
Orleans, which is statutorily required to provide office space for the Qerk.
10. COMMITTMENTS
The Clerk has several noncanceUable long-term lease agreements for warehouse and office space. The exphation
dates vary fiom May 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 or
remaining terms of one year or more consisted of the foUowing at June 30,2009.
Operating
Leases
2010 $ 490.609
2011 166,667
2012 166,667
2013 166,667
2014 69,445
$ 1.060,055
32
CLERK. ClVn. DISTRICT COURT
REOUntED SUPPLEMENTARY INFORMATION
YEAR ENDED .TUNE 30.2009

Budgetary Comparison Schedule - General Fund
Variance
Original Favorable
Budget Actual (Unfavorable)
Revenues
Fees, charges, and commissions for services:

Fees for filing legal documents $ 6,424,142 $ 6,207,597 $ (216,545)
Fees for copies of documents 262,696 652,487 389,791
Miscellaneous 13,847 194,720 180,873
Interest F^mmgs 137,749 119,370 (18,379)
Intergovemmental Transfer 1,000,000 1,000,000
Total Revenues $ 6,838,434 $ 8,174,174 $ 1,335,740
Expenditures
General government:
Personnel services and related
Benefits $ 4,643,121 $ 4,057,374 $ 585,747
Operating services 1,538,398 1,401,290 137,108
Computers, Equipment, Furmture & SuppUes 646,699 90.744 555,955
Total Expenditures $ 6,828,218 $ 5,549,408 $ 1,278,810
Excess revenues (expenditures) 10,216 2,624,766 2,614,550
Fund balance at beginning of year 3,488,506 3,488,506
Fund balance at end of year $ 3,498,722 $ 6,113,272 2,614,550

34
CLERK, CTVIL DISTRICT COURT
REPORTS REQUIRED BY GAP
YEAR ENDED .lUNE 30.2009

Schedule of Findings and Questioned Costs
We have audited the basic financial statements of the Salary Fund of the Clerk, CivU District Court for the Parish of
Orleans as of and for the year ended June 30,2009 and have issued our report thereon dated December 29, 2009. We
conducted our audit in accordance with generally accepted auditing standards and the standards apphcable to
financial audits contamed in Govemment Auditing Standards, issued by the Comptroller General of the United
States. Our audit ofthe financial statements as of June 30, 2009 resulted in an unquaUfied opuiion.
Section I Sunmiary of Auditor's Reports
a. Repeat on Intemal Control and ConopUance Material to the Financial Statements
Internal Control:
Material Weaknesses Yes X No, Significant Deficiencies Yes X No
Comphance:
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 Financial Statement Fmdings - No matters were reported
Section n i Federal Award Findings and Qnestioned Costs - None
36
CLERK, CrVTL DISTRICT COURT
INDEPENDENT AUDITOR'S REPORT ON COMPLLVNCE AND ON

INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON
AN AUDIT OF BASIC FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH
GOVERNMENT AVDUING STANDARDS
YEAR ENDED .TUNE 30,2009

m SAGONA, B O U R G , LEE, M A T T H E W & 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
& CO
Independent Auditor's Report on Compliance and on
Intemal Control over Financial Reporting Based on
an Audit of Basic Financial Statements
Performed in Accordance with Govemment AtuUting Standards
Honorable Dale N. Atkins

CLERK, CIVIL DISTRICT COURT FOR THE PARISH OF ORLEANS
New Orleans, Louisiana
We have audited the basic financial statements of the Salary Fund of the Qerk, Qvil District Court for the Parish of
Orleans (the Qerk) as of and for the year ended June 30. 2009, and have issued our report thereon dated December 29,
2009. We conducted our audit in accordance with auditing standards generaUy accepted in the United States and the
standards applicable to financial audits contained in the Govemment Auditing Standards^ issued by the ComptroUer
General of die United States.
CompUance
As part of obtaming reasonable assurance about whether the Clerk's financial statements are free of material
misstatement, we performed tests of its corrÛance with certain provisions of laws, regulations, contracts and grants,
noncompUance with which could have a direct and material effect on the determination of financial statement amounts.
However, providing an opinion on conqjfiance with those provisions was not an objective ofour audit and, accordingly,
we do not express such an opinion. The results of our tests disclosed no instances of noncomphance that are required to
be reported und^ Govemment Auditing Standards.
Intemal Control Over Financial Reporting
In planning and performing our audit of the financial statements of the salary fund, in accordance with auditing
standards generaUy accepted in the United States of America, we considered the Qerk*s intemal control over financial
reporting (intemal control) as a basis for designing our auditing procedures for the purpose of expressing our opinions
on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Clerk's intemal
control. Accordingly, we do nc^ express an opinion on the effectiveness of the Qerk's intemal control A control
deficiency exists when the design or operation of a control does not aUow management or enq)loyees, in the normal
course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant
deficiency is a control deficiency, or a combination of control deficiencies, that adversely affects the entity's ability to
initiate, authorize, record, process, or report financial data reliably m accordance with generaUy accepted accounting
principles such tiiat there is more than a remote likelihood that a misstatement of the entity's financial statements that is
more than inconsequential wiUnot 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 a
remote hkelihood that a material misstatement of the financial statements wiU not be prevented or detected by the
entity's intemal control.
Our consideration of intemal control was for the limited purpose described in the first paragraph and would not
necessarUy 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 defined
above.
650 PoYDRAS STREET • SUITE 1200 • N E W ORLEANS, LA 70130 * 5'04.274,0200 • FAX: 504.274.0201 • www.sblmcpa.com
MEMBER: AMERICAN INSTITUTE OF CPAS & SOCIETY OF LOUISIANA CPAS
This report is intended for the information and use of management and the legislative auditor. However, this report is a
matter of pubhc record and its distribution is not limited.
ly^jl^^%,M^^^-i^^
Certified Public Accountants
December 29,2009

Orleans Parish Civil Clerk of Court Salary Fund 2009 Audit

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CLERK, ClYTL DISTRICT COURT

ANNUAL FINANCIAL STATEMENTS

YEAR ENDED .TUNE 30,2009

Under provisions of state law, this report is a public

Release Date /jS^f./O

Management's Discussion and Analysis

Independent Auditor's Report 10

Govenunent-Wide Financial Statements:

Required Supplementary Information:

Budgetary Comparison Schedule - General Fund 34

Reports Required by GAO:

Schedule of Findings and Questioned Costs 36

Independent Auditor's Report on Compliance and on Intemal

Management's Discussion and Analysis

MANAGEMENT'S DISCUSSION AND ANALYSIS

OVERVIEVy OF THE FINANCIAL STATEMENTS

Govemment-Wide Financial Statements

Fund Financial Statements

Management's Discussion and Analysis

Fund Financial Statements - (continued)

The financial statements provide details of the current year's operations:

ORLEANS PARISH CLERK OF COURT AS A WHOLE

FINANCIAL ANALYSIS OF THE CLERK OF COURT AS A V^HOLE (GWFS)

Management's Discussion and Analysis

Condensed Statement ofNet Assets

Current and Other Assets $ 7,195,824 $ 3,931,865 $ 3,263,959 83.02%

Ciurent Liabihties 1,181,264 502,810 678,454 134.94%

Unrestricted 6,014,560 3,429,055 2,585,505 75.40%

Total Net Assets $ 6,116,531 3,460,101 $ 2,655,430 76.77%

Management's Discussion and Analysis

Condensed Statement of Activities

Total Program Expense $ (5,517,744) $ (3.421,633)$ 2,096,111 61.26%

General Revenues 119,370 98,618 20,752 21.04%

FINANaAL ANALYSIS OF THE CLERK OF COURT'S SALARY FUND

The Salary Fund reported a fund balance increase of $2,656,430.

Condensed Statement of Revenues, Expenditures and Changes in Fund Balances

Total Revenues $ 8,174,174 $ 5,050,976 3,123,198 61.83%

Excess (Deficiency) 2,624.766 1.610,838 1.013.928 62.94%

Management's Discussion and Analysis

SALARY FUND BUDGETARY fflGHLIGHTS

A con5)arison of the budget to actual amounts follows:

Fees, charges, and conunissions for services:

Total Revenues 6,838.434 $ 8,174,174 $ 1,335,740

Total Expenditures $ 6,828,218 $ 5.549,408 $ 1,278,810

Excess revenues (expenditures) 10,216 2,624,766 2,614,550

Fund balance at beginning of year 3,488,506 3,488.506

Fund balance at end of year $ 3,498,722 $ 6,113.272 2.614,550

Management's Discussion and Analysis

SALARY FUND BUDGETARY HIGHLIGHTS - (Continued)

Computer Software $ 38,618

LONG TERM OBLIGATIONS

Management's Discussion and Analysis

ECONOMIC FACTORS AFFECTING OPERATIONS

CONTACTING FINANCIAL MANAGEMENT

Independent Auditor's Report

Honorable Dale N. Atkins

J.,t^^^M,^ / « ^ ^ JZL f U ^ L ^ irCy.^ LUL-

Certified Public Accountants

statement ofNet Assets

Cash and cash equivalents 6,982,092

Total Assets 7,297,795

Accounts payable 109,323