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FOR THE FISCAL YEAR ENDED
JUNE 30, 2022
DONALDSONVILLE, LOUISIANA
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
Ascension Parish Sheriff’s Office
Donaldsonville, Louisiana
Annual Comprehensive
Financial Report
For the Fiscal Year Ended June 30, 2022
Prepared by:
Finance Section
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ASCENSION PARISH SHERIFF
TABLE OF CONTENTS
June 30, 2022
Exhibit Page
INTRODUCTORY SECTION
Letter of Transmittal v
Principle Official
and Appointed Officials xv
Organization Chart xvi
FINANCIAL SECTION
Independent Auditors' Report 1
Management’s Discussion and Analysis 4
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position A 13
Statement of Activities A-1 14
Fund Financial Statements:
Governmental Fund:
Balance Sheet A-2 15
Reconciliation of the Governmental Fund Balance Sheet to
the Statement of Net Position A-3 16
Statement of Revenues, Expenditures, and Changes in Fund
Balance A-4 17
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balance of the Governmental Fund
to the Statement of Activities,A-5 18
Fiduciary Funds:
A-6 19Combined Statement of Fiduciary Net Position
Combined Statement of Changes in Fiduciary Net Position A-7 20
Notes to Financial Statements A-8 21
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TABLE OF CONTENTS (CONTINUED)
REQUIRED SUPPLEMENTARY INFORMATION
General Fund:
Schedule of Revenues, Expenditures, and Changes in Fund
Balance - Budget (GAAP Basis) and Actual B 47
Schedule of Changes in Net OPEB Liability and Related Ratios B-1 48
Schedule of Proportionate Share of Net Pension Liability (Asset) B-2 49
Schedule of Employer’s Pension Contributions B-3 50
Notes to Required Supplementary Information B-4 51
OTHER SUPPLEMENTARY INFORMATION
General Descriptions – Custodial Funds C 55
Combining Financial Statements:
Fiduciary Funds – Custodial Funds:
Combining Schedule of Fiduciary Net Position C-1 56
Fiduciary Funds – Custodial Funds:
Combining Schedule of Changes in Fiduciary Net Position C-2 57
Sheriff’s Sworn Statement C-3 58
Schedule of Compensation, Benefits, and Other Payments
to Agency Head C-4 59
Justice System Funding Schedule – Receiving Entity C-5 60
Justice System Funding Schedule – Collecting/Disbursing Entity C-6 61
STATISTICAL SECTION (UNAUDITED)
Net Position By Component, Last Ten Fiscal Years D-1 64
Changes in Net Position, Last Ten Fiscal Years D-2 65
Governmental Activities Tax Revenues By Source, Last Ten Fiscal Years D-3 66
Fund Balances of Governmental Funds, Last Ten Fiscal Years D-4 67
Changes in Fund Balances of Governmental Funds, Last Ten Fiscal Years D-5 68
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TABLE OF CONTENTS (CONTINUED)
STATISTICAL SECTION (UNAUDITED) (CONTINUED)
Tax Revenues By Source, Governmental Funds, Last Ten Fiscal Years D-6 70
Assessed and Estimated Actual Value of Taxable Property, Last Ten Years D-7 72
Property Tax Rates and Tax Levies, Direct and D-8 74
Overlapping Governments, Last Ten Years
Principal Property Taxpayers, Current Year and Nine Years D-9 76
Property Tax Levies and Collections, Last Ten Years D-10 77
Sales Tax Revenues, Last Ten Years D-11 78
Taxable Sales by Standard Industrial Classification (SIC) Code, Last Ten Years D-12 79
Ratios of Outstanding Debt by Type, Last Ten Fiscal Years D-13 80
Legal Debt Margin Calculation, Last Ten Fiscal Years D-14 81
Demographic and Economic Statistics, Last Ten Fiscal Years D-15 82
Principal Employers, Current Year and Nine Years Ago D-16 83
Full-Time Equivalent Parish Government Employees by
Fund/Department, Last Ten Fiscal Years D-17 84
Operating Indicators by Function/Program, Last Ten Calendar Years D-18 85
Capital Asset Statistics by Function/Program, Last Ten Fiscal Years D-19 86
OTHER INDEPENDENT AUDITORS' REPORTS
Independent Auditors’ 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 87
Schedule of Findings and Questioned Costs 89
Summary of Prior Year Findings and Questioned Costs 90
Special Acknowledgements 91
1
INTRODUCTORY SECTION
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December 22, 2022
To the Citizens of Ascension Parish:
This Annual Comprehensive Financial Report (ACFR) is hereby submitted for the fiscal period
July 1, 2021 - June 30, 2022. State law requires that every general-purpose local government
publish, within six months of the close of each fiscal year, a complete set of audited financial
statements in accordance with generally accepted auditing standards.
Management assumes full responsibility for the completeness and reliability of the information
contained in this report, based upon a comprehensive framework of internal control established
for this purpose. Because the cost of internal control should not exceed anticipated benefits, the
objective is to provide reasonable, rather than absolute, assurance that the financial statements
are free of any material misstatements.
The Ascension Parish Sheriff’s Office (APSO) financial statements have been audited by Faulk
& Winkler, LLC, a firm of licensed certified public accountants. The independent audit involved
examining, on a test basis, evidence supporting the amounts and the disclosures in the financial
statements; assessing the accounting principles used and significant estimates made by
management; and evaluating the overall financial statement presentation. The independent
auditor concluded, based upon the audit, that there was a reasonable basis for rendering an
unmodified opinion that the APSO, financial statements for the fiscal year ended June 30, 2022,
are fairly presented in conformity with generally accepted accounting principles (GAAP). The
independent auditors’ report is presented as the first document of the financial section of this
report.
Management’s discussion and analysis (MD&A) immediately follows the independent auditors’
report and provides a narrative introduction, overview, and analysis of the basic financial
statements. MD&A complements this letter of transmittal and should be read in conjunction with
it. It can be found immediately following the report of the independent auditors.
(continued)
Parish Seat
Courthouse
300 Houmas St. Suite E
P.O. Box 268
Donaldsonville, La. 70346-0268
Bus. Office: 225-473-8671
Fax: 225-621-8182
Dispatch: 225-473-8673
Jail: 225-473-8674
Gonzales Office
828 S. Irma Blvd., Suite 101
P. O. Box 118
Gonzales, La. 70707
Bus. Office: 225-621-8340
Civil: 225-621-8341
Dispatch: 225-621-8300
Warrants: 225-621-8308
Fax: 226-647-8156
BOBBY WEBRE
SHERIFF AND EX-OFFICIO TAX COLLECTOR
ascensionsheriff.com
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PROFILE OF THE GOVERNMENT
APSO was established in 1807 as
a stand-alone political entity led
by an elected Sheriff. The APSO
takes great pride in providing
progressive, professional, and
cost-effective law enforcement
services. Ascension Parish is
located in southeast Louisiana
and is one of 22 parishes that
make up Acadiana, the heartland of Cajun people and their culture. Ascension Parish has a total
area of 303 square miles and has an estimated population of 128,369 residents.
APSO includes a number of divisions, units, and sections, each using innovative leadership and
dedication when providing quality services to the residents of the parish. In order to facilitate the
best use of resources while ensuring public safety is a top priority, APSO divides the parish into
three patrol districts as indicated below. Also included in the parish is the City of Gonzales
municipality where the Gonzales Police Department is the primary law enforcement agency.
As provided by Article V, Section 27 of the Louisiana Constitution of 1974, the Ascension
Parish Sheriff (the Sheriff) serves a four-year term as the chief executive officer of the law
enforcement district and is responsible for executing all court orders and processes, such as
providing bailiffs, executing orders of the court, serving subpoenas, etc. Louisiana law also
stipulates that the sheriff is responsible for collecting and dispersing all parish ad valorem taxes,
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parish occupational license fees, state revenue sharing funds, fines and costs, and bond
forfeitures imposed by the District Court.
As discussed in the notes to the financial statements, as the local governing authority, the
Ascension Parish Council is considered to be the primary government of the parish. For a
number of reasons, APSO is not considered to be a component unit of the Parish Council and,
therefore, issues a “stand-alone” report. Some of the reasons for not including ASPO as part of
the Parish Council reporting entity include: 1) APSO is a legally separate entity from the Parish
Council, 2) APSO is a separately elected official by the citizenry in a general, popular election,
3) the Parish Council can neither impose its will on APSO nor does APSO provide significant
benefits or burdens to the Parish Council, and 4) APSO is not fiscally dependent on the Parish
Council.
The financial reporting entity of APSO includes all funds, for which APSO is financially
accountable. Additionally, the collections and disbursements handled by APSO in his capacity as
the Ex-Officio Tax Collector for Ascension Parish are reported within APSO's financial
statements as a Custodial Fund. The custodial funds are used as depositories for civil suits, cash
bonds, taxes, fees, deferred compensation plan, etc. Disbursements from these funds are made to
various parish agencies, litigants in suits, etc., in the manner prescribed by law. The custodial
funds are custodial in nature (assets equal liabilities) and do not involve measurement of results
of operations.
DIVISIONS AND PROGRAMS OFFERED
APSO includes six main divisions which are comprised of multiple units, and sections. Each
division uses innovative leadership and dedication when providing quality services to the
residents of our area.
Divisions
Administration
Division
Provides support to all divisions
of the agency. These functions
are critical to the daily operation
and mission of the agency.
Criminal
Investigations
Division
Serves and protects the
community through professional
impartial investigation of crimes
and violent activity.
Communications
Division
Responsible for maintaining the
integrity of the 911 system,
serving the citizens, businesses,
and visitors within Ascension
Parish.
Patrol
Division
Comprised of marked units and
motorcycles who respond to
incidents of crime and traffic 24-
hours a day.
Corrections
Division
Comprised of the Parish Prison,
Victim Notification, Visitation
and Jail Release departments.
Training
Division
This Division handles all aspects
of training, including weapons,
while also alerting the public to
changes in Rifle and Pistol safety
regulations.
In addition to the divisions and units that operate around the clock, APSO also has several
specialized units that are comprised of highly trained deputies and officers who are responsible
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for conducting a variety of critical missions. Members of these specialized teams serve in a
collateral duty capacity in addition to their permanent assignments. Among the units are the
Crisis Response Team (CRT), Flotilla (Water Patrol), Hazardous Materials/Emergency Response
(HAZMAT) Team, and K-9 Team.
Special Units
Crisis Response
Team (CRT)
The APSO Crisis Response Team
(CRT), established in 1993, is a highly
trained, specially equipped unit designed
to provide an organized response to
uncommon threats, such as hostage
situations, barricaded suspects, sniper
incidents, and high-risk warrant
services.
Flotilla Section The primary mission of the Flotilla
Section is to patrol the Ascension Parish
waterways. This includes the search,
rescue, and recovery of victims involved
in boating accidents in Ascension
Parish. In addition, they perform routine
water-way inspections to ensure that
boaters are following proper safety
standards as required by state and
federal laws.
Hazardous
Materials/Emergency
Response Team
The HAZ-MAT Team
has advanced training to
protect life, property,
and the environment.
Team members directly
intervene at a hazardous
material release to
rescue any contaminated
individuals and to contain or otherwise control the negative effects of a
release.
K-9 Team Our canines and their handlers have
greatly enhanced our narcotics
unit’s work to fight drug-related
crime in Ascension Parish, and they
play a critical role in removing
drugs, illegal weapons, and
criminals from our community.
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BUDGET PREPARATION
The annual budget serves as the foundation for APSO’s financial planning and control. The
budget process begins in April of each year, with a call for budget requests by department heads
throughout the agency. Operating expenditures, under the direct control of department heads, are
submitted with justifications to the finance section. Requests for budget allocations must be
justified in detail, regardless of the category for which the request is made.
Once budget requests are received from all departments,
meetings are held involving the sheriff, colonel, deputy
chiefs, chief financial officer, and various department heads.
During these meetings, each department head provides a
justification for his or her request. Reductions to a request
may be made during the manager’s justification or during
discussions between the sheriff and executive staff.
Based on the budget meetings and discussions, the chief
financial officer then submits the proposed operating budget
to the Sheriff for review prior to June 1st. After a public
hearing to obtain citizen input, the Sheriff legally adopts the
budget. Amendments made to APSO’s original adopted budget requires the approval of the
Sheriff and are then legally adopted; however; certain transfers within the line items that do not
affect appropriations may be made without the Sheriff’s approval.
Budgetary control is maintained at the function (i.e., public safety) level and expenditures may
not legally exceed appropriations at the department level. Budgetary changes at the department
level within the major function are made at the discretion of the Sheriff.
FACTORS AFFECTING ECONOMIC CONDITION
The information presented in the financial statements is best understood when it is considered
from the broader perspective of the specific environment and economic conditions within which
APSO operates.
Local Economy
Ascension Parish is strategically
located between Baton Rouge and
New Orleans and is in the middle
of the Gulf South’s “energy alley”
on Interstate Highway 10 on the
Mississippi River. Due to the
parish’s proximity to three (3)
deep-water river ports (Baton
Rouge, South Louisiana and New Orleans) and three (3) Class A freight railways (Canadian
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National, Kansas City Southern and Union Pacific), Ascension Parish has become the epicenter
of the nation’s chemical and petrochemical industrial establishment. Since 2006, Ascension has
landed over $10.5 billion in capital investment projects that have created over 3,200 jobs.
Ascension Parish has seen the job market increase by 1.3% over the last year with future growth
over the next ten years predicted to be 29.7%. The Ascension Parish unemployment rate
continues to be lower than most of the surrounding parishes and the State but remains the same
as the Nation (See Table 1).
As the charts below illustrates, based on the most recent estimates available, Ascension Parish
enjoys a higher per capita income and median household income than the national and State
averages. Comparatively, Ascension Parish’s per capita income of $35,699 is consistent with the
State’s $35,384, while its median (mid-point) household income is 62.6% above the State’s and
27.1% above the national average. In 2019, Ascension Parish had a median income of $80,527
compared to $82,594 in 2020 representing a 2.57% annual growth.
Primary Government Entity
June 2022
Unemployment Rate
United States 3.6%
Louisiana 3.8%
St. John Parish 6.9%
Iberville Parish 6.3%
St. James Parish 6.3%
Assumption Parish 6.3%
East Baton Rouge Parish 4.4%
Ascension Parish 3.6%
Livingston Parish 3.3%
Table 1: Unemployment Rate Comparison Unemployment Rate
Source: U.S. Census Bureau
Median Household Income Per Capita Income
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REVENUES
As a result of the recent job market surge, Ascension Parish has also witnessed a rise in one of
the largest revenue streams for the APSO, ad valorem taxes (property taxes). An expanding job
market yields the need for additional housing and urban development, providing a direct
correlation to the increase of Ad Valorem Taxes within our community.
The State of Louisiana offers several tax abatements as an incentive to promote economic
development. Two tax abatements that directly affect APSO are the Industrial Ad Valorem Tax
Exemption Program (ITEP) and the Restoration Tax Abatement Program (RTA).
The Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP) is an original state
program, which offers an attractive tax incentive for manufacturers within the state. The program
abates, up to ten years, local property taxes (ad valorem) on a manufacturer’s new investment
and annual capitalized additions related to the manufacturing site. This exemption is granted per
contract with the Louisiana Department of Economic Development and will specify the buildings
and/or personal property items covered under the exemption.
The Restoration Tax Abatement Program (RTA) is an incentive created for municipalities and
local governments to encourage the expansion, restoration, improvement, and development of
existing structures in downtown development districts, economic development districts and
historic districts. The RTA program abates, up to ten years, local property taxes (ad valorem) on
the renovations and improvements of existing commercial structures and owner-occupied
residences. The abatement of ad valorem taxes is on the increased value of the property from the
restoration, improvement, development, or expansion of an existing structure.
Tax Year
Ad Valorem Taxes
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Tax Abatement/Refund Program
Amount of Taxes
Abated During
the 2022 Year
Industrial Tax Exemption Program $ 16,026,760
Restoration Tax Abatement Program $ 15,039
Total Tax Abatement $ 16,041,799
Even with tax abatements, ad valorem taxes have continued to rise. From 2013 to 2021, ad
valorem taxes have risen 62%.
The same factors that have caused the increase in ad valorem taxes have also increased other
revenue streams. As more job opportunities become available, the population will continue an
upward climb, which grants the opportunity for enhanced spending in the area. These factors
combined allow for an increase in the second highest revenue stream for APSO, Sales Tax.
In 2022, the APSO received $16,031,653 in sales tax, an 57% increase over the $10,213,682
received in 2013.
LONG-TERM FINANCIAL PLANNING
APSO has been resilient despite the pandemic and the state government shutdown because of
years of conservative and sound financial management. The annual budget is the foundation in
planning for continued financial stability and is monitored on a consistent basis via the budget
reporting process.
The APSO is committed to building and maintaining a strategic reserve which at a minimum
constitutes no less than two months of operating expenditures, as recommended by the GFOA.
For fiscal year 2022, APSO’s General Fund ended with a fund balance of $35 million, whereas
operating expenditures totaled $44.1 million, which provides for 7.5 times more than the
recommended minimum fund balance.
The APSO continues to move forward on several large capital improvement projects to further
strengthen the department and to continue to grow with our surrounding community.
(continued)
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MAJOR INITIATIVES
The Sheriff continues the agency’s dedicated focus on maintaining the safety of the people living
and working in Ascension while ensuring transparency to keep the community’s trust. Some
initiatives accomplished this year are listed below.
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Re-established the K-9 Division to further enhance the abilities of
the Narcotics Unit
Created 3 patrol districts in each area of the Parish
Awarded national accreditation by Commission on Accreditation
for Law Enforcement Agencies, Inc.
Created new crime task force in Donaldsonville
Sheriff Webre completed the National Sheriff Leaders Course at
the National FBI Academy
Body camera implementation
RELEVANT FINANCIAL POLICIES
APSO has established and adopted comprehensive financial policies to improve the APSO’s
financial stability, to balance the needs of the organization with the resources available for use,
and to assist APSO with careful financial planning. The policies set forth below are consistent
guidelines for fiscal planning and performance and support APSO’s commitment to sound
financial management and financial stability.
Relevant Financial Policies
Budgeting The budgeting policy was adopted to reflect the systematic approach of
financial management by the creation and implementation of an annual
comprehensive budget. The budget is adopted each fiscal year and presents
a complete financial plan for the general fund and each special revenue fund
having expenditures of $500,000 or more.
Capital Assets To clearly define what constitutes a capital asset, the capitalization
threshold, and to provide guidance for the management of capital assets
purchased by the Ascension Parish Sheriff's Office.
Cash Handling It is the policy of the Ascension Parish Sheriff's Office to properly handle
and document cash transactions and to maintain accurate records of cash
transactions in order to protect the integrity of office operations and ensure
the public trust.
Contractual
Agreements
To provide guidance for the purchase of materials, supplies or construction
of public works by and for the Ascension Parish Sheriff's Office.
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Credit Cards Establishes minimum standards for possession and use of all credit cards to
ensure compliance with internal control policies, allowable business uses,
documentation requirements, required approvers, and the monitoring of card
usage.
Grant
Administration
& Purchasing
Governs all grant related activity and expenditures to ensure the proper
progression and accounting of financial expenditures in accordance with
state and federal requirements.
Purchasing
& Disbursements
Governs the initiation, authorization, and approval process for all purchases
and disbursements.
ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) presents
an annual Certificate of Achievement for Excellence in Financial Reporting to a governmental
entity who presents an annual comprehensive financial report (ACFR). In order to receive this
prestigious award, a government must publish an easily readable and efficiently organized
comprehensive annual financial report. This report must satisfy both generally accepted
accounting principles and applicable legal requirements. A Certificate of Achievement is valid
for a period of one year only. The Ascension Parish Sheriff’s Office believes that our current
ACFR meets the Certificate of Achievement Program's requirements, and we will be submitting
it to the GFOA to determine its eligibility for the certificate. The preparation of this report on a
timely basis could not have been possible without the efficient and skillful efforts of our Finance
Section as well as additional members of APSO departments. We would like to express our
sincere appreciation for their assistance in providing the data necessary to prepare this report and
for their commitment to maintaining the highest standards of professionalism in the management
of the Ascension Parish Sheriff’s Office.
Respectfully submitted,
Robert P. Webre
Sheriff
Kathleen LoCicero, CFE
Chief Financial Officer
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ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
PRINCIPAL ELECTED AND APPOINTED OFFICIALS
AS OF JUNE 30, 2022
SHERIFF
Robert “Bobby” Webre
EXECUTIVE OFFICER
Col. Paul Robert
DEPUTY CHIEF
Lt. Col. Donald Capello
DEPUTY CHIEF
Lt. Col. Laura Gremillion
DEPUTY CHIEF
Lt. Col. Cody Melancon
CHIEF FINANCIAL OFFICER
Kathleen LoCicero
xvi
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FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT
The Honorable Robert P. Webre
Ascension Parish Sheriff
Donaldsonville, Louisiana
Opinion
We have audited the accompanying financial statements of the governmental activities, the General Fund
of the ASCENSION PARISH SHERIFF (the Sheriff), and the aggregate remaining fund information of
the Sheriff as of and for the year ended June 30, 2022, and the related notes to the financial statements,
which collectively comprise the Sheriff’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the General Fund, and the aggregate remaining
fund information of the Sheriff, as of June 30, 2022, and the respective changes in financial position for
the year then ended in accordance with accounting principles generally accepted in the United States of
America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America, Louisiana Governmental Audit Guide, and the standards applicable to financial audits
contained in Governmental Auditing Standards. Our responsibilities under those standards are further
described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report.
We are required to be independent of the Sheriff and to meet our ethical responsibilities, in accordance
with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America, and for
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about the Sheriff’s ability to continue as
a going concern for twelve months beyond the financial statement date, including any currently
known information that may raise substantial doubt shortly thereafter.
Auditors’ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our
opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is
not a guarantee that an audit conducted in accordance with generally accepted auditing standards,
Louisiana Governmental Audit Guide, and the standards applicable to financial audits contained in
Governmental Auditing Standards, will always detect a material misstatement when it exists. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as
fraud may involve
1
6811 Jefferson Highway • Baton Rouge, LA 70806 • (225) 927‐6811 • Facsimile: (225) 932‐0000
1404 S. Burnside Avenue • Gonzales, LA 70737 • (225) 647‐6811
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collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, Louisiana Governmental
Audit Guide, and the standards applicable to financial audits contained in Governmental
Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risk of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Sheriff’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the Sheriff’s ability to continue as a going concern for a reasonable
period of time.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control-related matters
that we identified during the audit.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis on pages 4 through 11, budgetary comparison information on page 47, the schedule
of changes in total OPEB liability and related ratios on page 48, the schedule of proportionate share of
the net pension liability/asset to Sheriffs’ Pension and Relief Fund on page 49, the schedule of
employer’s contributions to the Sheriffs’ Pension and Relief Fund on page 50, and the notes to
the required supplementary information on pages 51 to 53 be presented to supplement the basic
financial statements. Such information, although not a part of the basic financial statements, is required
by the Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or historical
context. We have applied certain limited procedures to the required supplementary information in
accordance with auditing standards generally accepted in the United States of America, which consisted
of inquiries of management about the methods of preparing the information and comparing the
information for consistency with management’s responses to our inquiries, the basic financial statements,
and other knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
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Other Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Sheriff’s basic financial statements. The Sheriff’s sworn statement, and the schedule of
compensation, benefits and other payments to agency head are presented in accordance with
Louisiana Revised Statues (LRS) 24:513(A)(3). In addition, LRS 24:515.2 requires the Justice
System Funding Schedule – Receiving Entity and Justice System Funding Schedule – Collecting/
Disbursing Entity to be presented. These schedules are presented for purpose of additional analysis and
are not a required part of the financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United
States of America by us. In our opinion, the other supplementary information on pages 55 to 60 fairly
stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information
comprises the introductory and statistical sections but does not include the basic financial statements and
our auditors’ report thereon. Our opinions on the basic financial statements do not cover the
other information, and we do not express an opinion or any form of assurance there on.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic financial statements, or the other information otherwise appears to be materially misstated. If, based
on the work performed, we conclude that an uncorrected material misstatement of the other information
exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 22,
2022, on our consideration of the Sheriff’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is to describe the scope of our testing on internal control over financial reporting
and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
Sheriff’s internal control over financial reporting or on compliance. That report is an integral part of an
audit performed in accordance with Government Auditing Standards in considering the Sheriff’s internal
control over financial reporting and compliance.
Certified Public Accountants
Baton Rouge, Louisiana
December 22, 2022
4
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
MANAGEMENT’S DISCUSSION AND ANALYSIS
Our analysis of the Ascension Parish Sheriff’s (Sheriff) financial performance provides an
overview of the Sheriff’s financial activities for 2022. The Management’s Discussion and
Analysis (MD&A) is designed to focus on the current year’s activities and currently known
facts. This MD&A should be read in conjunction with the financial statements which begin
on Exhibit A.
FINANCIAL HIGHLIGHTS
In 2022, the revenues of the Sheriff’s governmental activities decreased by 1.9%, compared
to the prior year. The primary factors driving the decrease in revenues are related to the
decrease in operational grants and contributions. Expenses for 2022 decreased from 2021
due to decreased personnel costs. Also, expenses related to the materials and supplies,
operating services, and travel increased in 2021. Throughout this period, the Sheriff has
focused on maintaining a logical and thoughtful alignment of resources to continue to fulfill
its purpose within the Parish of Ascension (“Parish”).
The major financial highlights for 2022 are as follows:
Assets and deferred outflows of resources increased from $79.3 million in 2021 to
$81.1 million in 2021, primarily due to the increases in receivables of $840,000, an
increase in cash of $2.3 million, and a decrease in capital assets and right of use assets
of $865,000.
The primary government’s total net position increased by $6.2 million during 2022
compared to $1 million during 2021. The increase was primarily due to the increases
in taxes of $3.1 million compared to 2021.
As of the end of the year, the Sheriff’s General Fund reported a fund balance of $35
million, which is an increase of $1.9 million from the prior year’s fund balance of $33.1
million. Of this fund balance, $34.4 million is unassigned and can be used at the
Sheriff’s discretion.
Significant aspects of the Sheriff’s financial well-being for 2022 are detailed throughout
this analysis.
5
USING THIS ANNUAL REPORT
The Sheriff’s financial statements focus on the governmental unit as a whole (government-
wide) and on the individual governmental fund. Both perspectives (government-wide and
fund basis) allow the reader to address relevant questions, broaden a basis for comparison
from year to year, and should enhance the Sheriff’s accountability.
This annual report consists of a series of financial statements. The Statement of Net
Position and the Statement of Activities (on pages 13 and 14) provide information about
the activities of the Sheriff and present a long-term view of the Sheriff’s finances.
Fund financial statements start on page 15. For governmental activities, these statements
depict how services were financed in the short term as well as what remains for future
spending. Fund financial statements also report the Sheriff’s operations in more detail than
the government-wide statements by providing information about the Sheriff’s General
Fund.
The Sheriff’s auditors have provided assurance in their independent auditors’ report,
located immediately preceding this MD&A, that the financial statements are fairly
presented in all material respects. Varying degrees of assurance are being provided by the
auditor regarding the Required Supplementary Information and Other Supplementary
Information. A user of this report should read the independent auditors’ report carefully to
ascertain the level of assurance being provided for each part of this report.
Reporting on the Sheriff
Our analysis of the Sheriff as a whole begins on page 13. The Statement of Net Position
and the Statement of Activities report information about the Sheriff and its activities in a
way to determine if the Sheriff is in better condition as a result of the year’s financial
results. These statements include all assets and deferred outflows of resources and
liabilities and deferred inflows of resources using the accrual basis of accounting, which is
similar to accounting methods used by most private-sector companies. All of the revenues
and expenses are taken into account regardless of when cash is received or paid. Thus,
revenues and expenses are reported in these statements for some items that will only result
in cash flows in future fiscal periods.
These two statements report the Sheriff’s net position and related changes. One can think
of the Sheriff’s net position – the difference between assets and deferred outflows of
resources and liabilities and deferred inflows of resources – as one way to measure the
Sheriff’s financial position. Over time, increases or decreases in the Sheriff’s net position
are one indicator of whether its financial health is improving or deteriorating. One will
need to consider other non-financial factors, however, such as changes in the Parish’s ad
valorem tax base, to assess the overall financial health of the Sheriff.
The Statement of Net Position and the Statement of Activities consist only of governmental
activities.
6
Governmental activities - All of the Sheriff’s basic services are reported here. Ad valorem
and sales taxes finance the majority of these activities.
At June 30, 2022, the Sheriff’s net position was $24 million of which $2.4 million was
considered unrestricted, due to recognition of long-term liabilities related to the Sheriff’s
pension plan and other post-employment benefits which it offers to its employees and are
fully funded. Restricted net position is normally reported separately to show legal
constraints from debt covenants and enabling legislation that limits the Sheriff’s ability to
use the net position for day-to-day operations. The Sheriff had restricted net position of
approximately $2.2 million as of June 30, 2022.
Our analysis of the primary government focuses on the net position and change in net
position of the Sheriff’s governmental activities as follows:
2022 2021
Current and other assets 40,217,357$ 35,337,131$
Capital and right-of use-assets, net 23,486,582 22,621,804
Total assets 63,703,939 57,958,935
Deferred outflows of resources 17,438,265 21,374,503
Total assets and deferred outflows of resources 81,142,204$ 79,333,438$
Current liabilities 2,031,999$ 1,498,725$
Long-term liabilities 31,366,811 55,511,322
Total liabilities 33,398,810 57,010,047
Deferred inflows of resources 23,695,925 4,484,505
Net position (deficit):
Net investment in capital assets 19,426,088 18,913,688
Restricted 2,195,053 450,464
Unrestricted 2,426,328 (1,525,266)
Total net position 24,047,469 17,838,886
Total liabilities, deffered inflows of
resources, and net position (defecit) 81,142,204$ 79,333,438$
Activities
Governmental
Ascension Parish Sheriff
Statement of Net Position
June 30, 2022 and 2021
7
Net position of the Sheriff’s governmental activities increased by $6.2 million during 2022.
Unrestricted net position represents the part of the net position that can be used to finance
day-to-day operations at the Sheriff’s discretion. The changes in net position are discussed
later in this analysis.
The results of the past two year’s operations for the primary government as a whole, as
reported in the Statement of Activities, are as follows:
The increase in net position of $6.2 is primarily attributable to increases in tax revenues,
change in valuation of net pension liability/benefit, and a decrease in public safety expenses
when compared to 2021 amounts. Public safety expenses decreased primarily due to
personnel costs related to pensions.
2022 2021
Revenues
Program revenues:
Charges for services 6,197,451$ 6,305,577$
Operating grants and contributions 4,267,780 5,121,406
Capital grants - 48,503
General Revenues:
Taxes 38,945,035 35,838,409
Interest 40,409 28,480
Gain on sale of assets 37,248 98,510
Grants and contributions not restricted to specific program 1,524,473 1,570,456
Other 675,801 695,524
Total revenues 51,688,197 49,706,865
Function/Program expenses:
Public safety 45,479,614 48,693,889
Change in net position 6,208,583 1,012,976
Beginning net position 17,838,886 16,825,910
Ending net position 24,047,469$ 17,838,886$
Governmental
Activities
Ascension Parish Sheriff
Changes in Net Position
June 30, 2022 and 2021
8
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. Traditional users of governmental
financial statements will find the fund financial statements presentation more familiar. The
focus is now on major funds, rather than generic fund types.
Reporting on the Sheriff as a Whole
Our analysis of the Sheriff’s General Fund begins on page 15 with the fund financial
statements that provide detailed information about the General Fund. The General Fund is
required by State law. However, the Sheriff may establish funds to account for specific
sources of funding and spending for particular purposes. The Sheriff has not established
any funds other than the General Fund.
Governmental funds – Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government-wide financial statements.
However, unlike the government-wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as
balances of spendable resources available at the end of the fiscal year. All of the Sheriff’s
basic services are reported in the General Fund. This fund is reported using the modified
accrual basis of accounting, which measures cash and all other financial assets that can
readily be converted to cash. The governmental fund statements provide a detailed short-
term view of the Sheriff’s general government operations and the basic services it provides.
Governmental fund information helps users determine whether there are more or fewer
financial resources that can be spent in the near future to finance the Sheriff’s programs.
Notes to the financial statements – The notes provide additional information that is
essential to a full understanding of the data provided in the government-wide and fund
financial statements. The notes to the financial statements are a required part of the basic
financial statements and can be found on Exhibit A-8.
Other information – In addition to the basic financial statements and accompanying notes,
this report also presents certain required supplementary information concerning original
and final budgetary comparisons to actual results for the year for the Sheriff’s major fund,
the General Fund, which can be found on Exhibit B. Additionally, information regarding
the Sheriff’s the schedule of changes in net other post-employment benefits liabilities
(OPEB) and related ratios, schedule of proportionate share of net pension liability (last ten
fiscal years), and schedule of pension contributions (last ten fiscal years) can be found at
Exhibits B-1 through B-3.
Information regarding the Sheriff’s compensation is presented on Exhibit C-2.
Additionally, the Justice System Funding Schedules as required by the State of Louisiana
are located at Exhibits C-3 and C-4.
9
Financial Analysis of the General Fund
The general government operations of the Sheriff are accounted for in the General Fund.
The focus of this fund is to provide information on near-term inflows, outflows and
balances of spendable resources. Such information is useful in assessing the Sheriff’s
financing requirements.
A summary of general governmental operations for 2022 and 2021 is as follows:
The Sheriff’s General Fund experienced a surplus of $1.9 million during 2022. The
increase in fund balance is primarily due to the increase of sales taxes of $2.5 million, a
decrease in grant revenues of $2.1 million, along with a reduction in personnel related
costs, as previously mentioned. As of June 30, 2022, the fund balance of the General Fund
was $35 million compared to the fund balance of $33.1 million at June 30, 2021.
Unassigned fund balance was $34.4 million at June 30, 2022. Unassigned resources are
available for utilization at the Sheriff’s discretion to fund activities within the mission of
the office.
Sources of the General Fund’s revenues are summarized below:
General Fund expenditures increased by approximately $468,000 or 1%, from $48.8
million in 2021 to $49.2 million in 2022. The increase is primarily a result of increases in
personnel service costs and related benefits of $1.3 million, a decrease in capital outlay of
$2.5 million and an increase in general operating expenses of $624,000.
2022 2021
Revenues and other financing sources 51,156$ 52,324$
Expenditures and other financing uses 49,270 48,802
Net change in fund balance 1,886 3,522
Beginning fund balance 33,111 29,589
Ending fund balance 34,997$ 33,111$
(in thousands)
Revenue % Revenue %
Source of revenue and other financing sources
Taxes 38,945$ 76.1 35,838$ 68.5
Federal, state and local grants 3,317 6.5 5,436 10.4
Fees, charges for service, and commissions 6,322 12.4 6,154 11.8
Other revenues and financing sources 2,532 4.9 4,867 9.3
Interest income 40 0.1 29 0.1
Total 51,156$ 100.0 52,324$ 100.0
2022 2021
(in thousands)
10
Capital and Right of Use Assets
At June 30, 2022, the Sheriff had approximately $23.5 million invested in capital assets
and right of use assets, net of accumulated depreciation and amortization, comprised of
buildings, office equipment, software, furniture, fleet vehicles, and leased equipment and
vehicles. More detailed information about the Sheriff’s capital assets and right of use assets
is presented in Note 6 to the financial statements.
(Restated)
Beginning Ending
Governmental activities:Balance Increases Decreases Balance
Capital assets not being depreciated:
Land 1,868,576$ -$ -$ 1,868,576$
Construction in progress 424,786 436,706 (424,786) 436,706
Total capital assets, not being depreciated 2,293,362 436,706 (424,786) 2,305,282
Capital assets being depreciated:
Buildings and improvements 13,762,484 1,183,267 - 14,945,751
Equipment and vehicles 23,819,864 1,674,166 (994,857) 24,499,173
Total capital assets being depreciated 37,582,348 2,857,433 (994,857) 39,444,924
Less accumulated depreciation for:
Buildings and improvements 2,284,548 369,578 - 2,654,126
Equipment and vehicles 15,737,885 2,054,845 (975,742) 16,816,988
Total accumulated depreciation 18,022,433 2,424,423 (975,742) 19,471,114
Total capital assets, being depreciated, net 19,559,915 433,010 (19,115) 19,973,810
Right of use lease assets
Office space - 120,000 - 120,000
Equipment and vehicles 1,324,162 695,364 (321,447) 1,698,079
Total lease assets, being amortized 1,324,162 815,364 (321,447) 1,818,079
Less accumulated amortization for:
Office space - 24,000 - 24,000
Equipment and vehicles 555,635 301,659 (270,705) 586,589
Total accumulated amortization 555,635 325,659 (270,705) 610,589
Total lease assets being amortized, net 768,527 489,705 (50,742) 1,207,490
Governmental activities capital assets, net 22,621,804$ 1,359,421$ (494,643)$ 23,486,582$
11
Long-term Liabilities
At the end of 2022, the Sheriff had $29.7 million in long-term liabilities compared to $55.5
million at the end of 2021, an decrease of $25.8 million, as shown below:
More detailed information about the Sheriff’s long-term liabilities is presented in Notes 7,
8, and 9 to the financial statements.
BUDGETARY HIGHLIGHTS
During 2022, the Sheriff amended its budget to reflect changes that occurred throughout
the year. Revenues were below amended budget revenues by $1,3 million or 2.5%. Actual
expenditures ended below the final budgeted expenditures by $106,000, or less than 1%.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
The Sheriff is dependent on property and sales tax collections in the Parish for almost 73%
of its total operating revenues and other financing sources. The Sheriff expects revenues
from ad valorem taxes to remain relatively consistent for the fiscal year ending June 30,
2023 compared to actual June 30, 2022 fiscal year results. The budgeted expenditures for
the 2023 fiscal year are expected to increase by $1.5 million due to increases in personnel
services and related benefits, and maintenance, materials and supplies. Capital outlays are
expected to decrease from $4 million experienced in 2022 to $3.5 million in 2023.
Contacting the Sheriff’s Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, investors
and creditors with a general overview of the Sheriff’s finances and to show accountability
for the money it receives. Any questions about this report or requests for additional
financial information should be directed to the Sheriff’s office:
Sheriff Robert “Bobby” Webre Phone: (225) 473-8671
Ascension Parish Sheriff Website: www.ascensionsheriff.com
300 Houmas Street
Donaldsonville, LA 70346
(Restated) Due Within
June 30, 2021 Additions Deletions June 30, 2022 One Year
Governmental activities:
Net pension liability (asset) 24,145,730$ 3,154,630$ 25,664,885$ (1,635,475)$ -$
OPEB liability 24,935,617 5,815,977 6,183,302 24,568,292 662,000
Compensated absences 2,709,721 28,304 - 2,738,025 1,002,341
Financed purchases 2,939,589 740,849 797,227 2,883,211 909,808
Right of use leases 780,665 790,134 393,516 1,177,283 389,398
Total 55,511,322$ 10,529,894$ 33,038,930$ 29,731,336$ 2,963,547$
12
3
BASIC FINANCIAL
STATEMENTS
Exhibit Aff1
Governmental
Activities
ASSETS
Cash 32,110,089$
Certificate of deposit 2,291,218
Receivables 3,620,997
Restricted cash:
Cash - self insurance fund 260,132
Cash - equitable sharing 299,446
Net pension asset 1,635,475
Capital assets - nondepreciable, net 2,305,282
Capital assets - depreciable, net 19,973,810
Right of use assets - amortizable, net 1,207,490
Total assets 63,703,939
DEFERRED OUTFLOWS OF RESOURCES
Other post-employment benefits 8,588,538
Pension asset 8,849,727
Total deferred outflows of resources 17,438,265
Total assets and deferred outflows of resources 81,142,204$
LIABILITIES
Accounts payable and accrued liabilities 1,598,229$
Insurance claims payable 433,770
Long-term liabilities:
Due within one year, financed purchases 909,808
Due in more than one year, financed purchases 1,973,403
Due within one year, right-of-use leases 389,398
Due in more than one year, right-of-use leases 787,885
Due within one year, compensated absences 1,002,341
Due in more than one year, compensated absences 1,735,684
Due within one year, other post-employment benefits liability 662,000
Due in more than one year, other post-employment benefits liability 23,906,292
Total liabilities 33,398,810
DEFERRED INFLOWS OF RESOURCES
Other post-employment benefits 5,980,334
Pension asset 17,715,591
Total deferred inflows of resources 23,695,925
NET POSITION
Net investment in capital assets 19,426,088
Restricted - net pension asset 1,635,475
Restricted - self insurance fund 260,132
Restricted - equitable sharing 299,446
Unrestricted 2,426,328
Total net position 24,047,469
Total liabilities, deferred inflows of resources, and net position 81,142,204$
ASCENSION PARISH SHERIFF
STATEMENT OF NET POSITION
June 30, 2022
Donaldsonville, Louisiana
The accompanying notes to financial statements
are an integral part of this statement.
13
Exhibit A-1
Net Expenses and
Changes in
Net Position
Operating Capital
Charges for Grants and Grants and Governmental
Expenses Services Contributions Contributions Activities
Function/Program
Primary Government:
Governmental activities:
Public safety 45,479,614$ 6,197,451$ 4,267,780$ -$ (35,014,383)$
General revenues:
Taxes:
Ad valorem 22,913,382
Sales 16,031,653
Interest 40,409
Gain on sale of assets 37,248
Grants and contributions not restricted to specific programs 1,524,473
Other 675,801
Total general revenues 41,222,966
Change in net position 6,208,583
Net position - beginning of year 17,838,886
Net position - end of year 24,047,469$
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
STATEMENT OF ACTIVITIES
For the year ended June 30, 2022
Program Revenues
The accompanying notes to financial statements
are an integral part of this statement.
14
Exhibit A-2hhh
General
Fund
ASSETS
Cash 32,110,089$
Certificate of deposit 2,291,218
Receivables 3,620,997
Restricted cash:
Cash - self insurance fund 260,132
Cash - equitable sharing 299,446
Total assets 38,581,882$
LIABILITIES
Accounts payable and accrued liabilities 1,598,229$
Insurance claims payable 433,770
Total liabilities 2,031,999
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - charges for services 242,196
Unavailable revenue - operating grants 1,310,809
Total deferred inflows of resources 1,553,005
FUND BALANCE
Restricted 559,578
Unassigned 34,437,300
Total fund balance 34,996,878
Total liabilities, deferred inflows of resources, and fund balance 38,581,882$
June 30, 2022
ASCENSION PARISH SHERIFF
BALANCE SHEET
GOVERNMENTAL FUND
Donaldsonville, Louisiana
The accompanying notes to financial statements
are an integral part of this statement.
15
Exhibit A-3
Total fund balance - governmental fund (Exhibit A-2) 34,996,878$
Capital assets used in governmental activities that are not financial
resources and, therefore, are not reported in the governmental funds,
net of accumulated depreciation 22,279,092
Right of use assets used in governmental activities that are not financial
resources and, therefore, are not reported in the governmental funds,
net of accumulated amortization 1,207,490
Some revenues were collected more than sixty days after year-end
and, therefore, are not available soon enough to pay for
current-period expenditures. 1,553,005
Financed purchases, right of use leases, pension, other post-
employment benefits, legal claims and judgments and compensated
absences related obligations are not due and with current resources
and, therefore, are not reported in governmental funds
Financed purchases (2,883,211)
Right-of-use leases (1,177,283)
Deferred outflows related to pension asset 8,849,727
Deferred inflows related to pension asset (17,715,591)
Deferred outflows related to OPEB liability 8,588,538
Deferred inflows related to OPEB liability (5,980,334)
Net pension asset 1,635,475
Net other post-employment benefits (24,568,292)
Compensated absences (2,738,025) (35,988,996)
Net position of governmental activities (Exhibit A) 24,047,469$
ASCENSION PARISH SHERIFF
RECONCILIATION OF THE GOVERNMENTAL FUND
BALANCE SHEET TO THE STATEMENT OF NET POSITION
June 30, 2022
Donaldsonville, Louisiana
The accompanying notes to financial statements
are an integral part of this statement.
16
Exhibit A-45
General
Fund
REVENUES
Ad valorem taxes 22,913,382$
Sales taxes 16,031,653
Intergovernmental:
Federal grants 291,556
State grants:
State revenue sharing 446,134
State supplemental pay 1,211,431
Other state & local grants 1,368,000
Fees, charges, and commissions for service:
Feeding and keeping prisoners 1,510,875
Municipal law enforcement fees 1,792,850
Communication fees 1,072,688
Civil and criminal fees 1,061,161
Commissions 681,265
Other fees and charges 144,977
Transportation of prisoners 40,154
Court attendance 18,742
Interest 40,409
Other 675,801
Total revenues 49,301,078
EXPENDITURES
Public safety:
Personal services and related benefits 32,237,698
Operating services 7,197,341
Materials and supplies 4,623,072
Travel and other charges 51,598
Debt service:
Principal 1,190,743
Interest 93,148
Capital outlay 3,876,669
Total expenditures 49,270,269
Excess of revenue over expenditures 30,809
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 299,057
Lease liabilities issued 1,556,213
Total other financing sources (uses)1,855,270
Change in fund balance 1,886,079
FUND BALANCE
Beginning of year 33,110,799
End of year 34,996,878$
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUND
For the year ended June 30, 2022
The accompanying notes to financial statements
are an integral part of this statement.
17
Exhibit A-5
The change in net position reported for governmental activities in the statement
of activities is different because:
Net change in fund balance - governmental fund (Exhibit A-4)1,886,079$
Revenues that are not available to pay current obligations are not reported in the fund
financial statements, but they are presented as revenues in the statement of activities.
Unavailable revenue - charges for services 242,196
Unavailable revenue - operating grants 1,310,809 1,553,005
Revenues that are available to pay current obligations are not reported in the fund
financial statements, but they were presented as revenues in the statement of
activities in prior years.
Unavailable revenue - charges for services (367,457)
Unavailable revenue - operating grants (360,150) (727,607)
Governmental funds report capital outlay as expenditures. However,
in the statement of activities, the cost of those assets are allocated
over their estimated useful lives and reported as depreciation expense.
This is the amount by which capital outlay exceeded depreciation.
Capital outlay 3,061,305
Right of use leased asset capital outlay 815,364
Depreciation/amortization expense (2,750,082) 1,126,587
The net effect of various transactions involving capital assets, such as sales,
trade-ins and donations, is to decrease net position.
Loss on disposal of capital assets (261,809)
The issuance of long-term debt for capital leases provides current financial
resources to governmental funds. In the statement of net position, however,
issuing debt increases long-term liabilies and does not affect the statement
of activities. Simarly, payment of principal is an expenditure in the governmental
funds but reduces the liability in the statement of net position.
Proceeds from issuance of right-of-use leases (1,556,213)
Payments on principal on financed purchases/right-of-use assets 1,190,743
Initial costs of leases 25,230 (340,240)
Some expenses reported in the statement of activities do not require the use of
current financial resources and, therefore, are not reported as expenditures in
governmental funds.
Accrued compensated absences (28,304)
Other postemployment benefits (1,091,728)
Pensions 2,568,127 1,448,095
Non-employer contributions to the cost-sharing pension plan 1,524,473
Change in net position of governmental activities (Exhibit A-1)6,208,583$
For the year ended June 30, 2022
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE OF THE GOVERNMENTAL FUND TO
THE STATEMENT OF ACTIVITIES
The accompanying notes to financial statements
are an integral part of this statement.
18
Exhibit A-6
Custodial
Funds
ASSETS
2,447,100$ Cash
NET POSITION - RESTRICTED 2,447,100$
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
COMBINED STATEMENT OF FIDUCIARY NET POSITION - FIDUCIARY FUNDS
June 30, 2022
The accompanying notes to financial statements
are an integral part of this statement
19
Exhibit A-7
Custodial
Funds
ADDITIONS
Sheriff sales and fees 542,101$
Bonds 596,395
Fines and court costs 5,977,613
Work release housing and transportion -
Garnishments 962,737
Licenses and fees -
Taxes and fees paid to tax collector 174,610,058
Inmates 983,302
Interest 128,655
Total additions 183,800,861
DEDUCTIONS
Taxes and fees distributed to
taxing bodies and others 177,638,726
Settled deposits 6,100,664
Total deductions 183,739,390
Change in net position 61,471
Net position - beginning of year 2,385,629
Net position - end of year 2,447,100
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
COMBINED STATEMENT OF CHANGES IN FIDUCIARY NET POSITION - FIDUCIARY FUNDS CUSTODIAL
FUNDS
For the year ended June 30, 2022
The accompanying notes to financial statements
are an integral part of tthis statement
20
4
NOTES TO THE
FINANCIAL STATEMENTS
Exhibit A-8
21
ASCENSION PARISH SHERIFF
DONALDSONVILLE, LOUISIANA
NOTES TO FINANCIAL STATEMENTS
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Statement Presentation
As provided by Article V, Section 27 of the Louisiana Constitution of 1974, the Ascension
Parish Sheriff (the Sheriff) serves a four-year term as the chief executive officer of the
law enforcement district and ex-officio tax collector of Ascension Parish (the Parish). The
Sheriff administers the parish jail system and exercises duties required by the parish court
system, such as providing bailiffs, executing orders of the court, and serving subpoenas.
As the chief law enforcement officer of the Parish, the Sheriff has the responsibility for
enforcing state and local laws and ordinances within the territorial boundaries of the
Parish.The Sheriff provides protection to the residents of the parish through on-site
patrols and investigations and serves the residents of the Parish through the establishment
of neighborhood watch programs, anti-drug abuse programs, et cetera. In addition, when
requested, the Sheriff provides assistance to other law enforcement agencies within the
Parish.
As the ex-officio tax collector of the Parish, the Sheriff is responsible for collecting and
distributing ad valorem property taxes, state revenue sharing funds,and fines, costs, and
bond forfeitures imposed by the district court.
Reporting Entity
For financial reporting purposes, the Sheriff’s basic financial statements include all funds
that are controlled by the Sheriff as an independently elected Parish official. As an
independently elected official, the Sheriff is solely responsible for the operations of his
office. Other than certain operating expenditures of the Sheriff that are paid or provided
by the Parish as required by Louisiana Law, the Sheriff is financially independent.
Accordingly, the Sheriff is a primary government for reporting purposes.
The criteria for including organizations as component units within the Sheriff’s reporting
entity, as set forth in Section 2100 of GASB’s Codification of Governmental Accounting
and Financial Reporting Standards, include items such as whether the organization is
legally separate, whether the Sheriff appoints a voting majority of the organization’s
board, whether the Sheriff is able to impose his will on the organization, et cetera. The
Sheriff reports no component units.
Exhibit A-8
(Continued)
22
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Basis of Presentation
The accompanying financial statements of the Sheriff have been prepared in conformity
with accounting principles generally accepted in the United States of America as applied
to governmental units. The Governmental Accounting Standards Board (GASB) is the
accepted standard-setting body for establishing governmental accounting and financial
reporting principles.
The Sheriff’s financial statements comply with GASB approved Statement No. 34, Basic
Financial Statements –and Management’s Discussion and Analysis –for State and Local
Governments. Some of the significant items in the Statements include the following:
A Management Discussion and Analysis (MD&A) section providing an analysis of the
Sheriff’s overall financial position and results of operations.
Financial statements prepared using full accrual accounting for all of the Sheriff’s
activities.
A change in the fund financial statements to focus on the major funds.
Government-wide Financial Statements:
The statement of net position and the statement of activities display information about the
primary government (the Sheriff).The government-wide presentation focuses primarily
on the sustainability of the government as an entity and the changes in aggregate financial
position resulting from activities of the fiscal period.These statements include all the non-
fiduciary financial activities of the Sheriff. Information contained in these statements
reflects the economic resources measurement focus and the accrual basis of accounting.
The statement of activities presents a comparison between direct expenses and program
revenues for each function of the Sheriff’s governmental activities. Direct expenses are
those that are specifically associated with a program or function and, therefore, are clearly
identifiable to a particular function. Indirect expense allocations that have been made in
the funds have been reversed for the statement of activities. Program revenues include
(1) fees, fines, commissions and charges paid by the recipients of goods or services
offered by the programs and (2) grants and contributions that are restricted to meeting the
operational or capital requirements of a particular program. Revenues that are not
classified as program revenues, including all taxes, are presented as general revenues.
Fund Financial Statements:
The fund financial statements are very similar to the traditional government fund
statements as prepared by governments prior to the issuance of GASB No. 34. Emphasis
is now on the major funds in either the governmental or business-type categories.
Statements for each fund category:governmental, business-type, and fiduciary are
presented separately. Non-major funds (by category) or fund type are summarized into a
single column in the basic financial statements. The Sheriff does not have any business-
type or non-major funds in 2022.
Exhibit A-8
(Continued)
23
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Basis of Presentation (Continued)
Fund Financial Statements (Continued):
A fund is considered major if it is the primary operating fund of the Sheriff (the General
Fund) or meets the following criteria:
Total assets and deferred outflows of resources, liabilities and deferred inflows of
resources, revenues, or expenditures/expenses of that individual governmental fund or
enterprise fund are at least 10 percent of the corresponding total for all funds of that
category or type; and
Total assets and deferred outflows of resources, liabilities and deferred inflows of
resources, revenues, or expenditures/expenses of that individual governmental fund or
enterprise fund are at least 5 percent of the corresponding total for all governmental
and enterprise funds combined.
Governmental Fund Types
General Fund - The General Fund, as provided by Louisiana Revised Statute 13:5523, is
the principal fund of the Sheriff's office and accounts for the operations of the Sheriff's
office. The Sheriff's primary sources of revenue are ad valorem taxes levied by the law
enforcement district and sales taxes. Other sources of revenue include commissions on
state revenue sharing, state supplemental pay for deputies, civil and criminal fees, fees for
court attendance, and feeding, keeping, and transportation of prisoners, et cetera. General
operating expenditures are paid from this fund.
Fiduciary Fund Types
The Fiduciary Fund reporting focuses on net position and changes in net position. The
only funds accounted for in this category are custodial funds. The custodial funds are used
as depositories for civil suits, cash bonds, taxes, fees, deferred compensation plan, et cetera.
Disbursements from these funds are made to various parish agencies, litigants in suits, et
cetera, in the manner prescribed by law. The custodial funds are custodial in nature (assets
equal liabilities) and do not involve measurement of results of operations.
The Sheriff’s fiduciary funds are presented in the fiduciary fund financial statements.
Since by definition these assets are being held for the benefit of a third party and cannot
be used to address activities or obligations of the Sheriff, these funds are not incorporated
into the government-wide financial statements.
Exhibit A-8
(Continued)
24
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Basis of accounting and measurement focus
Government - wide Financial Statements
The government - wide financial statements and fiduciary fund statements are reported
using the economic resources measurement focus. The government-wide financial
statements are reported using the accrual basis of accounting. Revenues are recorded
when earned and expenses are recorded at the time liabilities are incurred, regardless of
when the related cash flows take place. Nonexchange transactions, in which the Sheriff
gives (or receives) value without directly receiving (or giving) equal value in exchange,
include property taxes, sales taxes, grants, and donations. On an accrual basis, revenue
from property taxes is recognized in the fiscal year for which the taxes are levied.
Sales taxes are recorded when in the possession of the intermediary collecting agent.
Revenue from grants, entitlements, and donations is recognized in the fiscal year in which
all eligibility requirements have been satisfied.
Fund Financial Statements
Governmental funds are reported using the current financial resources measurement focus
and the modified accrual basis of accounting. Under this method, revenues are recognized
when measurable and available. The Sheriff considers all revenues reported in the
governmental funds to be available if the revenues are collected within sixty days after
year-end. Property taxes, sales taxes, franchise taxes, and interest are considered to be
susceptible to accrual. Expenditures are recorded when the related fund liability is
incurred, except for claims and judgments and compensated absences, which are
recognized when the obligations are expected to be liquidated with expendable available
financial resources. General capital asset acquisitions are reported as expenditures in
governmental funds.
Revenues
Ad valorem taxes and the related state revenue sharing are recorded in the year taxes are
due and payable. Ad valorem taxes are assessed on a calendar year basis, become due on
November 15 of each year, and become delinquent if not paid by December 31. T he taxes
are generally collected in December, January, and February of each fiscal year.
The Sheriff collects a one-half of one percent (½%) parish-wide sales and use tax with
the net proceeds, after deducting costs of collection and administration, dedicated and
used for public purposes including, but not limited to, employment of additional deputies,
deputy salary increases, capital improvements, law enforcement equipment acquisition,
general expenses of the Sheriff’s office and any other lawful expenses. The tax, approved
by voters on July 18, 1998, was effective from and after October 1, 1998.
Intergovernmental revenues and fees, charges and commissions for services are recorded
when the Sheriff is entitled to the funds.
Exhibit A-8
(Continued)
25
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Revenues (continued)
Interest on interest-bearing deposits is recorded or accrued as revenues when earned.
Substantially all other revenues are recorded when received.
Expenditures
The Sheriff’s primary expenditures include salaries and other personnel related costs,
which are recorded when the liability is incurred. Capital expenditures and purchases of
various operating supplies are regarded as expenditures at the time of purchase.
Unearned Revenues
Unearned revenues arise when resources are received by the Sheriff before it has a legal
claim to them, as when grant monies are received before the incurrence of qualifying
expenditures. In subsequent periods, when the Sheriff has a legal claim to the resources,
the liability for unearned revenue is removed from the balance sheet and the revenue is
recognized.
Budget Practices
The proposed budget for the year ended June 30, 2022, was made available for public
inspection and comments from taxpayers at the Sheriff's office on June 13, 2021. The
proposed budget, prepared on the modified accrual basis of accounting, was published in
the official journal 10 days prior to the public hearing, which was held at the Sheriff's
office on June 23, 2021, for comments from taxpayers. The budget is legally adopted
and amended, as necessary, by the Sheriff.
All expenditure appropriations lapse at year end. Unexpended appropriations and any
excess of revenues over expenditures are carried forward to the subsequent year as
beginning fund balance.
Formal budget integration (within the accounting records) is employed as a management
control device. Budget amounts included in the accompanying financial statements
include the original adopted budget and all subsequent amendments.
Encumbrances
Encumbrance accounting, under which purchase orders are recorded in order to reserve
that portion of the appropriation, is not employed.
Exhibit A-8
(Continued)
26
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Cash and Cash Equivalents
Cash includes amounts in demand deposit accounts, interest-bearing demand deposits,
and money market accounts. C ash equivalents include amounts in time deposits and other
investments with original maturities of 90 days or less. Under state law, the Sheriff may
deposit funds in demand deposit accounts, interest-bearing demand deposit accounts,
money market accounts, or time deposits with state banks organized under Louisiana law
and national banks having their principal offices in Louisiana. Tax collections must be
deposited in a bank domiciled in the parish where the funds are collected.
Investments
State statutes authorize the Sheriff to invest in collateralized certificates of deposit,
government-backed securities, commercial paper, and mutual funds consisting solely of
government-backed securities. Investments in certificates of deposit are recorded at fair
market value in the statement of net position.
Capital Assets
All capital assets are capitalized at historical cost, or estimated historical costs for assets
where actual cost is not available. Donated fixed assets are recorded at their fair value at
the date of donation. The Sheriff maintains a threshold level of $5,000 or more for
capitalizing assets. The cost of normal maintenance and repairs that do not add to the
value of the asset or materially extend the assets’ lives are not capitalized.
Capital assets are recorded in the government-wide financial statements, but are not
reported in the fund financial statements. Since surplus assets are sold for an immaterial
amount when declared no longer needed for public purposes, no salvage value is taken
into consideration for depreciation purposes.
Capital assets are depreciated using the straight-line method over the following estimated
useful lives:
Buildings 40 years
Building Improvements 20-30 years
Vehicles 3-15 years
Equipment 5-7 years
Right-of-Use Assets
Right of use assets are a result of leases in which the Sheriff has entered into a contract
with a lessor that conveys control of the right to use the lessor’s nonfinancial asset (the
underlying asset) as specified by the contract for a period of time in an exchange or
exchange-like transaction. Such assets are reported on the government-wide
financials statements, net of amortization. Right-of-use assets are amortized at the lesser
of the useful life or lease term.
Exhibit A-8
(Continued)
27
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Compensated Absences
The liability for compensated absences reported in the government-wide financial
statements consists of unpaid, accumulated annual and compensatory balances. The
liability has been calculated using the vesting method, in which leave amounts for both
employees who currently are eligible to receive termination payments and other
employees who are expected to become eligible in the future to receive such payments
upon termination are included.
The following annual leave is earned during a fiscal year:
Years of Service
Annual
Leave
Granted
Per Month
Total
Annual
Leave for
Fiscal Year
Maximum
Annual Leave
Accumulation
Less than 3 years 8 96 192
Upon completion of 3 years 10 120 240
Upon completion of 6 years 12 144 288
Upon completion of 11 years 14 168 336
Upon completion of 16 years 16 192 384
Upon completion of 21 years 18 216 432
Upon completion of 30+ years 20 240 480
Each employee will be allowed to accumulate annual leave up to a balance that is twice
what he or she earns in a fiscal year. T he last column of the table above shows that amount
for each tenure level. If an employee’s annual leave accumulation exceeds the amount
shown for his or her level, that amount will be converted to sick leave annually at the
close of the employee’s anniversary month.
Sick leave is earned and granted on a monthly basis. As each month ends, employees will
be credited with sick leave hours based on his or her years of service. Upon retirement,
death or termination of an employee, unused sick leave is not payable.
(continued)
Exhibit A-8
(Continued)
28
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Compensated Absences (continued)
The following table shows the amount of sick leave hours that will be granted for the
various years of service:
Years of Service
Sick Leave Granted
Per Month
Total Sick
Leave for
Fiscal Year
Less than 3 years 8 96
Upon completion of 3 years 10 120
Upon completion of 6 years 12 144
The cost of leave privileges is recognized as current year expenditure in the General Fund
when leave is actually taken.
Postemployment Health Care and Life Insurance Benefits
The Sheriff provides certain continuing health care and life insurance benefits for its
retired employees.The Sheriff recognized the cost of providing these retiree benefits as
expenditures in the General Fund when paid during the year.
Government-wide Net Position
Government-wide net position is divided into three components:
Net investment in capital assets – Consists of net capital assets reduced by the
outstanding balances of any related debt obligations and deferred inflows of resources
attributable to the acquisition, construction, or improvement of those assets and
increase by balances of deferred outflows of resources related to those assets.
Restricted net position –Net position is considered restricted if their use is constrained
to a particular purpose. Restrictions can be imposed by either external organization
such as creditors (such as debt covenants), grants, contributors, laws or regulations of
other governments or imposed by law through constitutional provisions or enabling
legislation. Restricted net position is reduced by liabilities and deferred inflows of
resources related to the restricted assets.
Unrestricted net position –All other net position that do not meet the definition of
“restricted” or “investment in capital assets.”
When both restricted and unrestricted resources are available for use, it is the
Sheriff's policy to use restricted resources first, then unrestricted resources as they are
needed.
Exhibit A-8
(Continued)
29
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Governmental Fund Balances
In the fund financial statements, governmental fund equity is classified as fund balance.
Accounting standards require governmental fund balances to be recorded in as many as
five classifications as listed below:
Nonspendable – Amounts that cannot be spent either because they are in nonspendable
form or because they are legally or contractually required to be maintained intact.
Restricted – Amounts that can be spent only for specific purposes because of
constitutional provisions or enabling legislation or because of constraints that are
externally imposed by creditors, grantors, contributors, or the laws or regulations of
other governments.
Committed – Amounts that can be used only for specific purposes determined by a
formal decision of the Sheriff, which is the highest level of decision-making authority.
Assigned – Amounts that do not meet the criteria to be classified as restricted or
committed but that are intended to be used for specific purposes.
Unassigned – All other spendable amounts.
When expenditures are incurred for purposes for which restricted, committed, assigned,
or unassigned amounts are available, the Sheriff’s office reduces restricted amounts first,
committed amounts second, followed by assigned amounts, and finally unassigned
amounts, as needed, unless the Sheriff has provided otherwise in its committed or
assignment actions. The General Fund is the only fund allowed to have a positive
unassigned fund balance.
Estimates
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America require management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenues, expenditures, and expenses during the reporting period. Actual
results could differ from those estimates.
Pension and Retirement Plans
The Sheriff’s office is a participating employer in a cost-sharing, multiple-employer
defined benefit pension plan as described in Note 8. For purposes of measuring the net
pension liability, deferred outflowsap of resources and deferred inflows of resources
related to pensions, and pension expense, information about the fiduciary net position of
each of the plans, and additions to/deductions for the plan’s fiduciary net position have
been determined on the same basis as they are reported by the plan. For this purpose,
benefit payments (including refunds of employee contributions) are recognized when due
and payable in accordance with the benefit terms. Investments have been reported at fair
value within the plan.
Exhibit A-8
(Continued)
30
NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Deferred Outflows and Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section
for deferred outflows of resources. This separate financial statement element, deferred
outflows of resources, represents a consumption of net position that applies to a future
period(s) and so will not be recognized as an outflow of resources (expense/expenditure)
until then. See Note 8 for additional information on deferred outflows of resources related
to defined benefit pension plans, and Note 9 for additional information on deferred
outflows of resources related to the total other postemployment benefits (OPEB) liability.
In addition to liabilities, the statement of net position will sometimes report a separate
section for deferred inflows of resources. This separate financial statement element,
deferred inflows of resources, represents an acquisition of net position that applies to a
future period(s) and so will not be recognized as an inflow of resources (revenues) until
that time. See Note 8 for additional information on deferred inflows of resources related
to defined benefit pension plans, and Note 9 for additional information on deferred
inflows of resources related to OPEB.
Current Accounting Standards Implemented
During the year, the Sheriff implemented policies established under GASB Statement No.
87, Leases. This standard requires all leases to be reported on the statement of net position
under a single accounting model for both lessors and lessees. The statement will require
the recognition of lease assets or liabilities for leases previously reported as operating
leases. Both operating and capital leases will be reported under this single accounting
method and reported by lessees as an intangible right-of-use assets and by lessors as
a receivable with both reporting a deferred inflow of resources. The Sheriff has
included the requirements of this standard, as applicable, in its June 30, 2022 financial
statements. Due to the implementation of GASB 87, there was reclassification of
capital leases to right-of-use assets.
NOTE 2 -LEVIED TAXES
The Sheriff is the ex-officio tax collector of the Parish and is responsible for the collection
and distribution of ad valorem property taxes. Ad valorem taxes attach as an enforceable
lien on property as of January 1, of each year. Taxes are levied in October and billed to
the taxpayers in November. Billed taxes are due by December 31, becoming delinquent
on January 1 of the following year. The taxes are based on assessed values determined by
the Tax Assessor of the Parish and are collected by the Sheriff. The taxes are remitted to
the appropriate taxing bodies net of deductions for assessor and legislative pension fund
contributions.
The Sheriff has authorized and levied an ad valorem tax of 14.48 mills.
Exhibit A-8
(Continued)
31
NOTE 3 -CASH AND CASH EQUIVALENTS
At June 30, 2022, the Sheriff has unrestricted cash and cash equivalents (book balances)
as follows:
Ge ne ra l Fund:
Petty cash 11,100$
Interest - bearing demand deposits 32,098,989
Total Gene ral Fund 32,110,089
Fi duc iary Funds :
Interest - bearing demand deposits 2,447,100
Total cash and cash equivaletnts 34,557,189$
Restricted cash totals $559,578 at June 30, 2022.
These deposits are stated at cost, which approximates market.
Custodial Credit Risk
Custodial credit risk is the risk that in the event of a bank failure, the Sheriff’s deposits
may not be returned to it. Under state law, these 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 Sheriff does not have a policy for custodial credit risk. At June 30,
2022, the Sheriff has $38,136,825 in deposits (collected) bank balance. The deposits were
secured from risk by federal deposit insurance and pledged securities. As of June 30,
2022, the Sheriff’s bank balance was not exposed to custodial credit risk.
NOTE 4 -CERTIFICATE OF DEPOSIT
Certificate of deposit totaled $2,291,218 at June 30, 2022. Initial maturity at purchase of
the certificate of deposit is six months. The certificate of deposit currently matures on
October 19, 2022. At June 30, 2022 the interest rate is 0.20% with interest accrued
monthly and paid at maturity.
NOTE 5 - RECEIVABLES
The General Fund receivables at June 30, 2022 are as follows:
Amount
Sales and ad valorem tax 1,561,351$
Gr ants 1,333,760
Fees, charges, and commi ssions for service 623,833
State supplemental pay 101,000
Inte rest 1,054
3,620,997$
Exhibit A-8
(Continued)
32
NOTE 6 - CAPITAL ASSETS
Capital assets and depreciation activity as of and for the year ended June 30, 2022, is as
follows:
For the year ended June 30, 2022, depreciation expense was $2,424,423, which was
charged to public safety on the statement of activities.
Lease Obligations
As of June 30, 2022, the Sheriff has capitalized vehicles and office space acquired through
right of use leases with a cost of $1,818,079 and corresponding accumulated amortization
of $610,589. Amortization for these assets was $325,659 in 2022.
(Restated)
Beginni ng Ending
Gove rnme nt al activitie s:Balance Inc reases De creases Balance
Capital assets not being depre ciate d:
La nd 1,868,576$ -$-$1,868,576$
Construction in progress 424,786 436,706 (424,786) 436,706
To ta l capital assets, not being depreciated 2,293,362 436,706 (424,786) 2,305,282
Capital assets be ing depre ciate d:
Buildings and imp rovements 13,762,484 1,183,267 -14,945,751
Eq ui pment a nd vehicles 23,819,864 1,674,166 (994,857) 24,499,173
To ta l capital assets being depreciated 37,582,348 2,857,433 (994,857) 39,444,924
Le ss accumulate d de pre ciation for:
Buildings and imp rovements 2,284,548 369,578 -2,654,126
Eq ui pment a nd vehicles 15,737,885 2,054,845 (975,742) 16,816,988
Total accumu lated depreciation 18,022,433 2,424,423 (975,742) 19,471,114
To ta l capital assets, being depreciated, net 19,559,915 433,010 (19,115) 19,973,810
Right of use lease asse ts
Offi ce space -120,000 -120,000
Eq ui pment a nd vehicles 1,324,162 695,364 (321,447) 1,698,079
To ta l lease assets, being amortized 1,324,162 815,364 (321,447) 1,818,079
Le ss accumulate d amortization for:
Offi ce space -24,000 -24,000
Equi pment and vehicles 555,635 301,659 (270,705) 586,589
To ta l accumul ated amortization 555,635 325,659 (270,705) 610,589
To ta l lease assets being amortized, net 768,527 489,705 (50,742) 1,207,490
Governme nta l activities capital assets, net 22,621,804$1,359,421$ (494,643)$ 23,486,582$
Exhibit A-8
(Continued)
33
NOTE 7 -LONG-TERM DEBT
The following is a summary of debt transactions of the Sheriff for the year ended June 30,
2022:
Long term debt obligations for the primary government at June 30, 2022, is comprised of
financed purchases of $2,883,211 for law enforcement equipment, right of use lease
obligations of $838,445 for fleet vehicles, $242,838 for radio towers and $96,000 for
office space.
Financed Purchases
Leases related to laws enforcement equipment such as body cameras, tasers, and radios
are leased to own for a 36 to a 60-month lease period, with an interest rate ranging from
2.100% -2.290%. Monthly payments range from $8,935 -$58,250 on such law
enforcement equipment.
The Sheriff incurred interest expense totaling $61,126 on law enforcement equipment in
2022.
Right of Use Leases
Leases related to fleet vehicles are leased for a four-to five-year term, with varying
interest rates ranging from 2% to 8%, and various monthly payments ranging from $215
to $871.These leases are presented as right of use leases on the financial statements.The
Sheriff incurred interest expense totaling $32,291 on fleet vehicle right of use leases in
2022.
Leases related to the use of radio towers are classified as right to use leases. There are two
leases with 60-month terms each,with monthly payments of $1,292 and $2,824,
respectively, which are set to expire in May 2027. There was no interest incurred on these
leases for the year ended June 30, 2022.
A lease for office space was commenced on January 1, 2022, with a 30 month lease period
with no interest, maturing on June 30, 2024.
(Restated)Due Withi n
June 30, 2021 Additi ons Deletions June 30, 2022 One Year
Governme ntal activiti es:
Net pension liability (asset)24,145,730$ 3,154,630$ 25,664,885$ (1,635,475)$ -$
OPEB liability 24,935,617 5,815,977 6,183,302 24,568,292 662,000
Compensated absences 2,709,721 28,304 - 2,738,025 1,002,341
Fi na nc ed purchases 2,939,589 740,849 797,227 2,883,211 909,808
Right of use leases 780,665 790,134 393,516 1,177,283 389,398
Total 55,511,322$ 10,529,894$ 33,038,930$ 29,731,336$ 2,963,547$
Exhibit A-8
(Continued)
34
NOTE 7 -LONG-TERM DEBT (CONTINUED)
Debt Service Requirements to Maturity
The annual requirements to amortize debt outstanding at June 30, 2022, are as follows:
NOTE 8 -PENSION AND RETIREMENT PLANS
The Sheriff is a participating employer in the Louisiana Sheriff’s Pension and Relief Fund
(Fund), which is a cost-sharing defined benefit pension plan. The Fund is a public
corporation created in accordance with the provision of Louisiana Revised Statute
11:2171 to provide retirement, disability and survivor benefits.The Fund is governed by
a Board of Trustees composed of 14 elected members and two legislators who serve as
ex-officio members, all of whom are voting members.
The Fund issues an annual publicly available financial report that includes financial
statements and required supplementary information for the Fund. That report may be
obtained by writing to the Louisiana Sheriffs’ Pension and Relief Fund, 1225 Nicholson
Drive, Baton Rouge, Louisiana 70802, or by calling (225) 219-0500.
Plan Description:
The Fund is the administrator of a cost-sharing, multiple employer defined benefit plan.
The plan provides retirement, disability and survivor benefits to employees of sheriff’s
offices throughout the state of Louisiana, employees of the Louisiana Sheriff’s
Association and the Fund’s office as provided for in LRS 11:2171.Eligibility for
retirement benefits and the computation of retirement benefits are provided for in LRS
11:2178.
Cost of Living Provisions:
Cost of living provisions for the Fund allows the board of trustees to provide an annual
cost of living increase of 2.5% of the eligible retiree's original benefit if certain funding
criteria are met. Members are eligible to receive a cost of living adjustment once they
have attained the age of sixty and have been retired at least one year. Funding criteria for
granting cost of living adjustments is dependent on the funded ratio.
Year Prin cipal Interest Prin cipal Interest Total Principal Total Interest
2023 909,808$ 54,460$ 389,398$ 46,453$ 1,299,206$ 100,913$
2024 876,141 34,451 382,274 30,840 1,258,415 65,291
2025 841,159 15,755 247,195 14,939 1,088,354 30,694
2026 152,528 4,119 113,140 4,082 265,668 8,201
2027 103,575 860 45,276 - 148,851 860
2,883,211$ 109,644$ 1,177,283$ 96,314$ 4,060,494$ 205,958$
Financed P urhcases Righ t of Use
Exhibit A-8
(Continued)
35
NOTE 8 - PENSION AND RETIREMENT PLANS (CONTINUED)
Funding Policy:
According to state statute, contribution requirements for all employers are actuarially
determined each year. For the plan year ending June 30, 2021, the actual employer
contribution rate was 12.25%. In accordance with state statute, the Fund receives ad
valorem taxes, insurance premium taxes and state revenue sharing funds. These additional
sources of income are used as employer contributions and are considered support from
non-employer contributing entities but are not considered special funding situations. Non-
employer contributions are recognized as revenue and excluded from pension expense for
the plan year ended June 30, 2021.
Plan members are required by state statute to contribute 10.25% of their annual covered
salary and the Sheriff is required to contribute at an actuarially determined rate.
As of April 1, 1996, the Sheriff also pays the employees contribution percentage.
Contributions to the Fund also include one-half of one percent of the taxes shown to be
collectible by the tax rolls of each parish and funds as required and available from
insurance premium taxes. The contribution requirements of plan members and the Sheriff
are established and may be amended by state statute. As provided by Louisiana Revised
Statute 11:103, the employer contributions are determined by actuarial valuation and are
subject to change each year based on the results of the valuation for the prior fiscal year.
The Sheriff's contributions to the Fund, for the years ending June 30, 2022, 2021, and
2020 were $3,154,630, $2,947,673, and $3,155,870 respectively. The Sheriff's
contributions paid for the employees’ contribution to the Fund, for the years ending J une
30, 2022, 2021, and 2020, were $2,639,588, $2,466,419, and $2,640,626, respectively.
Pension Asset, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
At June 30, 2022, the Sheriff reported an asset of $1,635,475 for its proportionate share
of the net pension benefit. The net pension benefit was measured as of June 30, 2021 and
the total pension liability used to calculate the net pension benefit was determined by an
actuarial valuation as of that date. The Sheriff’s proportion of the net pension benefit was
based on the contribution effort of the Sheriff relative to the contribution effort of all
participating employers during the measurement period. At June 30, 2022, the Sheriff’s
proportion was 3.300%, which was an decrease of 0.189% from its proportion measured
as of June 30, 2021.
For the year ended June 30, 2022, the Sheriff recognized pension expense of $453,734.
Exhibit A-8
(Continued)
36
NOTE 8 - PENSION AND RETIREMENT PLANS (CONTINUED)
Pension Asset, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions (continued)
At June 30, 2022, the Sheriff reported deferred outflows of resources and deferred inflows
of resources related to pensions from the following sources:
The Sheriff reported a total of $3,154,630 as deferred outflow of resources related to
pension contributions made subsequent to the measurement period of June 30, 2021
which will be recognized as a reduction in net pension benefit in the year ended June 30,
2022.
Other amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized as an increase (decrease) in pension
expense as follows:
Actuarial Assumptions
The long-term expected rate of return on pension plan investments was determined using
a building-block method in which best-estimate ranges of expected future real rates of
return (expected returns, net of pension plan investment expense and inflation) are
developed for each major asset class. These ranges are combined to produce the long-
term expected rate of return by weighting the expected future real rates of return by the
target asset allocation percentage and by adding expected inflation.
De fe rred
Outfl ows of
Re sources
De fe rred Inflows
of Resources
Di ffe rences between expected and actua l experience -$2,277,258$
Change s of assump tions 5,032,774 -
Net diffe rence between projected and actua l earnings
on pension plan i nv estme nts -14,769,027
Change s in proportion and diffe rences between employer
contr ibuti ons and proportionate share of contr ibuti ons 658,751 657,583
Di ffe rences between allocated and actua l contr ibuti ons 3,572 11,723
Employer contributions subsequent to the measurement
date 3,154,630 -
8,849,727$ 17,715,591$
Ye ar LS RPF
2022 (2,290,056)$
2023 (2,112,577)
2024 (2,917,128)
2025 (4,700,733)
(12,020,494)$
Exhibit A-8
(Continued)
37
NOTE 8 -PENSION AND RETIREMENT PLANS (CONTINUED)
Actuarial Assumptions (continued)
Estimates of arithmetic real rates of return for each major asset class based on the Fund’s
target asset allocation as of June 30, 2022 are summarized in the following table:
A summary of the actuarial methods and assumptions used in determining the total pension
benefit as of June 30, 2021 is as follows:
Target Lo ng-Term Expected
As set Class Al location Real Rate of Retur n
Equity securities 62%4.39%
Fixe d income 25%0.36%
Al ternatives 13%0.57%
Total 100%5.32%
Infl ation 2.55%
Expected Arithmetic Nominal Retur n 7.87%
Valuation Date June 30, 2021
Actuarial Cost Method Individual Entry Age Normal Method
Expected Remaining Service
Lives 6 years
Investment Rate of Return 6.90% net of investment expenses
Projected salary increase 5.00% (2.50% Inflation, 2.50% Merit)
Mortality Pub-2010 Public Retirement Plans Mortality Table
for Safety Disabled Retirees multiplied by 120% for
males and 115% for females for disabled annuitants,
each with full generational projection using the
appropriate MP2019 scale.
Pub-2010 Public Retirement Plans Mortality Table
for Safety Below-Median Healthy Retirees
multiplied by 120% for males and 115% for females
for annuitants and beneficiaries, each with full
generational projection using the appropriate
MP2019 scale.
Pub-2010 Public Retirement Plans Mortality Table
for Safety Disabled Retirees multiplied by 120% for
males and 115% for females for disabled retirees,
each with full generational projection using the
appropriate MP2019 scale.
Exhibit A-8
(Continued)
38
NOTE 8 - PENSION AND RETIREMENT PLANS (CONTINUED)
Actuarial Assumptions (continued)
Discount Rate
The discount rate used to measure the total pension benefit was 6.90%. The projection of
cash flows used to determine the discount rate assumed that contributions from plan
members will be made at the current contribution rates and that contributions from
participating employers will be made at the actuarially determined rates approved by
PRSAC taking into consideration the recommendation of the Fund’s actuary. Based on
those assumptions, the Fund’s fiduciary net position was projected to be available to make
all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the total pension benefit.
Sensitivity of the Employer’s Proportionate Share of the Net Pension Asset to
Changes in the Discount Rate
The following table presents the Sheriff’s proportionate share of the net pension benefit
using the discount rate of the Retirement Fund as well as what the Sheriff’s proportionate
share of the net pension asset would be if it were calculated using a discount rate that is
one percentage-point lower or one percentage-point higher than the current rate used by
the Retirement Fund:
Amounts Payable to Pension Plan
The Sheriff has no amount payable to the fund at June 30, 2022.
Current Discount
1.0% Decrease Rate 1.0% Increase
LSPRF
Discount Rates 5.90% 6.90% 7.90%
Shares of Net Pension Liability (Asset)17,957,342$ (1,635,475)$ (17,969,636)$
Cost of Living Adjustments The present value of future retirement benefits is
based on benefits currently being paid by the system
and includes previously granted cost of living
increases. The present values do not include
provisions for potential future increases not yet
authorized by the Board of Trustees as they were
deemed not to be substantively automatic.
Exhibit A-8
(Continued)
39
NOTE 9 - POSTEMPLOYMENT HEALTH CARE AND LIFE INSURANCE BENEFITS
General Information about the OPEB Plan
Plan Description:
The Sheriff provides certain continuing health care and life insurance benefits for its
retired employees. The Sheriff’s OPEB Plan (the OPEB Plan) is a single-employer
defined benefit OPEB plan administered by the Sheriff. The authority to establish and/or
amend the obligation of the employer, employees and retirees rests with the Sheriff. No
assets are accumulated in a trust that meets the criteria in Governmental Accounting
Standards Board Codification Section P52 Postemployment Benefits Other Than Pensions
– Reporting for Benefits Not Provided Through Trusts That Meet Specified Criteria –
Defined Benefit.
Benefits Provided:
Medical, dental,and life insurance benefits are made available to employees upon actual
retirement. The employees are covered by a retirement system whose retirement
eligibility (D.R.O.P. entry) provisions are as follows: For employees prior to January 1,
2012 the earlier of attainment of 30 years of service at any age, or the attainment of 55
and 12 years of service.For employees hired on or after January 1, 2012, the earlier of
attainment of age 62 and 12 years of service, age 60 and 20 years of service, or age 62
and 12 years of service, or age 55 and 30 years of service.
Benefits Provided:(continued)
Life insurance coverage is continued to retirees based on a blended (active and retired).
The amount of insurance coverage while active is continued after retirement, but retiree
insurance coverage amounts are reduced at age 65 to 65% of the original amount, to 50%
of the original amount at age 70, to 30% of the original amount at age 75, and to 20% of
the original amount at age 80. The employer pays 100% of the “cost” of the retiree life
insurance, but since the “cost” is based on the blended rates, there is an implicit employer
subsidy to the extent that the higher retiree rates are diluted by the lower active rates.
Employees covered by benefit terms
At June 30, 2022, the following employees were covered by the benefit terms:
In active employees or beneficiaries currently receiving benefit payments 67
In active employees entitled to but not yet receiving benefit payments -
Active employees 343
410
Total OPEB Liability
The Sheriff’s total OPEB liability of $24,568,292 was measured as of June 30, 2022 and
was determined by an actuarial valuation as of July 1, 2021.
Exhibit A-8
(Continued)
40
NOTE 9 - POSTEMPLOYMENT HEALTH CARE AND LIFE INSURANCE BENEFITS
(CONTINUED)
Actuarial Value of OPEB Plan Assets
Since the Sheriff ‘s OPEB plan is not being funded, the actuarial value of plan assets is
zero.
Actuarial Assumptions and other inputs
The total OPEB liability in the June 30, 2022 actuarial valuation was determined using
the following actuarial assumptions and other inputs, applied to all periods included in
the measurement, unless otherwise specified:
Inflation 2.5%
Salary increases 3.0%,
Discount rate 2.16% annually (beginning of year to determine ADC)
3.54% annually (as of end of year measurement date)
Healthcare cost trend rates Flat 5.5% annually for 10 years, 4.5% thereafter
The discount rate was based on the average of the Bond Buyers’ 20 Year General
Obligation municipal bond index as of June 30, 2021, the end of the applicable
measurement period.
Mortality rates were based on the SOA RP-2000 Table.
The actuarial assumptions used in the June 30, 2022 valuation were based on the results
of ongoing evaluations of the assumptions from July 1, 2012 to June 30, 2022.
Changes in the Total OPEB Liability
Changes for the year:
Service cost $ 474,871
Interest 531,750
Differences between expected and actual experience 4,809,356
Changes in assumptions (5,548,207)
Benefit payments and net transfers (635,095)
Net changes (367,325)
Balance at June 30, 2021: 24,935,617
Plus: Net changes in OPEB liability (367,325)
Balance at June 30, 2022: $ 24,568,292
Balance due within one year (estimated): $ 662,000
Exhibit A-8
(Continued)
41
NOTE 9 -POSTEMPLOYMENT HEALTH CARE AND LIFE INSURANCE BENEFITS
(CONTINUED)
Sensitivity of the total OPEB liability to changes in the discount rate
The following presents the total OPEB liability of the Sheriff, as well as what the Sheriff’s
total OPEB liability would be if it were calculated using a discount rate that is 1-
percentage-point lower (2.54%) or 1-percentage-point higher (4.54%) than the current
discount rate:
Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates
The following presents the total OPEB liability of the Sheriff, as well as what the Sheriff’s
total OPEB liability would be if it were calculated using healthcare cost trend rates that
are 1-percentage-point lower (4.5%) or 1-percentage-point higher (6.5%) than the current
healthcare trend rates:
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
For the year ended June 30, 2022, the Sheriff recognized OPEB expense of $1,727,021. At June
30, 2021, the Sheriff reported deferred outflows of resources and deferred inflows of resources
related to OPEB from the following sources:
1.0% Decre ase Curre nt Rate 1.0% Inc re ase
2.54%3.54%4.54%
Total OPEB liability $29,692,090 $24,568,292 $20,613,380
1.0% De crease Curre nt Rat e 1.0% Inc re ase
4.50%5.50%6.50%
Total OPEB liability $21,110,868 $24,568,292 $29,088,254
De fe rred
Outfl ow s of
Resources
De fe rred
Infl ow s of
Re sources
Di ffe rences between expected and actua l experience 4,667,056$756,087$
Change s i n assump ti ons 3,921,482 5,224,247
Total 8,588,538$5,980,334$
Exhibit A-8
(Continued)
42
NOTE 9 - POSTEMPLOYMENT HEALTH CARE AND LIFE INSURANCE BENEFITS
(CONTINUED)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB (continued)
Amounts reported as deferred outflows of resources and deferred inflows of resources
related to OPEB will be recognized in OPEB expense as follows:
NOTE 10 - DEFERRED COMPENSATION PLAN
The employees of the Sheriff’s office may participate in a deferred compensation plan
offered by the Sheriff’s office. The Sheriff’s office is enrolled with The Variable Annuity
Life Insurance Company, or VALIC, a subsidiary of American International Group, Inc.
(Plan). The Plan was created in accordance with Internal Revenue Code Section 457 and
is available to all employees of the Sheriff. The Plan permits the employees to defer a
portion of their salary until future years. The deferred compensation is not available to
employees until termination, retirement, or unforeseeable emergency.
All permanent full-time employees of the Sheriff’s office are eligible to participate in the
voluntary matching deferred compensation program offered by the Sheriff’s office. The
program provides a yearly matching contribution based on the employee’s length of
pension service. The maximum yearly matching contribution by the Sheriff’s office
ranges from 1% to 4% of the employee’s individual annual compensation, including
salary and State Supplemental Pay, but not overtime, holiday, or detail wages. The
Sheriff’s office contribution to the Plan for the year ended June 30, 2022 was $430,709.
NOTE 11 -LITIGATION AND CLAIMS
At June 30, 2022, the Sheriff was involved in several lawsuits. In the opinion of the
Sheriff's legal counsel, the ultimate resolution of these claims would not create a liability
to the Sheriff in excess of existing insurance coverage.
NOTE 12 - EXPENDITURES OF THE SHERIFF PAID BY THE PARISH COUNCIL
The Sheriff's office is located in the Parish courthouse. Expenditures for maintenance
and operation of the parish courthouse, as required by state statute, are paid by the
Ascension Parish Council and are not included in the accompanying financial statements.
Ye ars Ending June 30:
2023 720,400$
2024 720,400
2025 720,400
2026 21,949
2027 (54,619)
Thereafte r 479,674
2,608,204$
Exhibit A-8
(Continued)
43
NOTE 13 -RESERVE FOR SELF INSURED HEALTH AND ACCIDENT PLAN
On August 1, 1992 the Sheriff began providing health and accident insurance coverage
for his employees. The plan is funded by the General Fund for employee coverage and by
employee premiums paid for dependent coverage. T he office is obligated to pay all claims
up to $110,000 per person covered up to an aggregate of,$6,786,801 and the excess is
insured with an insurance company up to $1,000,000.
The claims liability of $433,770 reported in the General Fund at June 30, 2022, is based
on the requirements of Section C50 of the GASB Codification of Governmental
Accounting and Financial Reporting Standards, which requires that a liability for claims
be reported if information prior to the issuance of the financial statements indicates that
it is probable that a liability has been incurred at the date of the financial statements and
the amount of the loss can be reasonably estimated. The result of the process to estimate
the claims liability is not an exact amount as it depends on many complex factors, such
as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are
reevaluated periodically to consider the effects of inflation, recent claim settlement trends
(including frequency and amount of pay-outs), and other economic and social factors.
The estimate of the claims liability also includes amounts for incremental claim
adjustment expenses related to specific claims and other claim adjustment expenses
regardless of whether allocated to specific claims.
Changes in the claims liabilities during the year ended June 30, 2022 is as follows:
NOTE 14 -SHORT-TERM LEASES
The Sheriff has a short-term lease for storage units.The lease is month to month at $2,600
per month.Total rent paid for this leased facility was $31,200.
NOTE 15 -RISK MANAGEMENT
The Sheriff is exposed to risks of loss in the areas of auto liability, professional law
enforcement liability, group health and workers’ compensation. All of these risks are
handled by purchasing commercial insurance coverage. There have been no significant
reductions in the insurance coverage during the year.
Unpaid claims as of July 1, 2021 $ 647,762
Incurred claims (including cla im s in curred but not reported as of
June 30):
Provision for current-year events where the Sheriff has
retained risk of loss 3,855,131
Payments:
Claims attributed to current year events where the Sheriff has
retained risk of loss (4,069,123)
Unpaid claims as of June 30, 2022 $ 433,770
Exhibit A-8
(Continued)
44
NOTE 16 -TAX ABATEMENT
The local government is subject to certain property tax abatements granted by the
Louisiana State Board of Commerce and Industry (the “State Board”), a state entity
governed by board members representing major economic groups and gubernatorial
appointees. Abatements to which the government may be subject include those issued for
property taxes under the Industrial Tax Exemption Program (“ITEP”) and the Restoration
Tax Abatement Program (“RTAP”). In addition, the local government has the authority
to grant sales tax rebates to taxpayers pursuant to the Enterprise Zone Tax Rebate Program
(“EZ Program”). For the year ending June 30, 2022, the government participated in the
ITEP and RTAP programs.
Under the ITEP, as authorized by Article 7, Section 21(F) of the Louisiana Constitution
and Executive Order Number JBE 2016-73, companies that qualify as manufacturers can
apply to the State Board for a property tax exemption on all new property, as defined,
used in the manufacturing process. Under the ITEP, companies are required to promise to
expand or build manufacturing facilities in Louisiana, with a minimum investment of $5
million. The exemptions are granted for a five year term and are renewable for an
additional five year term upon approval by the State Board. In the case of the local
government, these state-granted abatements have resulted in reductions of property taxes,
which the tax assessor administers as a temporary reduction in the assessed value of the
property involved. The abatement agreements stipulate a percentage reduction of property
taxes, which can be as much as 100 percent. The local government may recapture abated
taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments
under the agreement.
Taxes abated for the fiscal year ended June 30, 2022 were as follows:
(continued)
Ta x Abatement/Re fund Progr am
Amount of Ta xe s
Abated During
the Fis cal Year
Industrial Tax Exe mptio n Progr am 16,026,760$
Restora tion Tax Abatement Program 15,039
Tota l 16,041,799$
Exhibit A-8
(Continued)
45
NOTE 17 - EX-OFFICIO TAX COLLECTOR
The amount of cash on hand at the end of the year was $423,790.
The amount of taxes collected for the current year by taxing authority is as follows:
The amount of taxes assessed and uncollected by the specified taxing authority is
presented below. Failure to collect these taxes is due to bankruptcies, outstanding fees, or
the fact that the property is considered movable, and therefore, it cannot be sold at
property tax sale.
Taxing Authority Taxes Assessed Taxes Collected
Ascension Parish School Board $ 97,360,732 $ 97,289,685
Ascension Parish Government 40,254,476 40,222,365
Ascension Parish Sheriff 22,889,749 22,873,046
Pontchartrain Levee District 5,124,199 5,120,675
Ascension Parish Assessor 2,845,405 2,843,329
City of Gonzales 1,380,091 1,380,091
Lafourche Levee Basin 424,985 424,660
Ascension Consolidated Utilities District #1 334,787 334,182
Atchafalaya Levee District 78,771 78,484
Bayou Lafourche Water District 68,974 68,761
Louisiana Tax Commission 46,960 46,960
Louisiana Agriculture & Forestry Commission 2,095 2,095 Total $ 170,811,224 $ 170,684,333
Taxing Authority
Uncollected
Taxes
Ascension Parish School Board $ 71,047
Ascension Parish Government 32,111
Ascension Parish Sheriff 16,703
Pontchartrain Levee District 3,524
Ascension Parish Assessor 2,076
City of Gonzales -
Lafourche Levee Basin 325
Ascension Consolidated Utilities District #1 605
Atchafalaya Levee District 287
Bayou Lafourche Water District 213
Louisiana Tax Commission -
Louisiana Agriculture & Forestry Commission -
$ 126,891 Total
Exhibit A-8
(Continued)
46
NOTE 18 -COMMITMENTS AND CONTINGENCIES
The Sheriff receives federal and state grants for specific purposes that are subject to audit
by the grantor agencies. Such audits could lead to requests for reimbursement to the
grantor agency for expenditures disallowed under terms of the grant.
The Sheriff has new right-of-use leases additions to its vehicle fleet beginning July 1,
2022, with initial lease liabilities of $245,489.
2
REQUIRED SUPPLEMENTAL
INFORMATION
Exhibit B
Variance
Original Amended favorable
Budget Budget Actual (unfavorable)
REVENUES
Ad valorem taxes 22,720,353$ 22,866,750$ 22,913,382$ 46,632$
Sales taxes 13,000,000 15,750,000 16,031,653 281,653
Intergovernmental:
Federal grants 596,022 1,250,000 291,556 (958,444)
State grants:
State revenue sharing 437,756 446,134 446,134 -
State supplemental pay 1,300,000 1,212,250 1,211,431 (819)
Other state & local grants 560,000 910,000 1,368,000 458,000
Fees, charges, and commissions for service:
Feeding and keeping prisoners 2,200,000 2,225,000 1,510,875 (714,125)
Municipal law enforcement fees 1,528,247 1,555,320 1,792,850 237,530
Communications 1,000,000 890,000 1,072,688 182,688
Commissions 632,250 675,000 681,265 6,265
Other fees and charges 64,700 145,000 144,977 (23)
Civil and criminal fees 1,155,000 1,191,250 1,061,161 (130,089)
Court attendance 15,000 24,000 18,742 (5,258)
Transportation of prisoners 50,000 48,000 40,154 (7,846)
Interest 14,000 55,000 40,409 (14,591)
Other 702,550 1,324,700 675,801 (648,899)
Total revenues 45,975,878 50,568,404 49,301,078 (1,267,326)
EXPENDITURES
Public safety:
Personal services and related benefits 31,019,000 31,918,750 32,237,698 (318,948)
Operating services 6,697,515 6,665,600 7,197,341 (531,741)
Materials and supplies 6,060,345 5,826,845 4,623,072 1,203,773
Travel and other charges 11,000 55,500 51,598 3,902
Debt service - 2,166,000 1,283,891 882,109
Capital outlay 2,401,052 2,743,307 3,876,669 (1,133,362)
Total expenditures 46,188,912 49,376,002 49,270,269 105,733
Excess (deficiency) of revenues over expenditures (213,034) 1,192,402 30,809 (1,161,593)
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets - 137,474 299,057 161,583
Lease liabilities issued - - 1,556,213 1,556,213
Approriations to Parish Government (15,000) - --
Total other financing sources (uses) (15,000) 137,474 1,855,270 1,717,796
Change in fund balance (228,034) 1,329,876 1,886,079 556,203$
FUND BALANCE
Beginning of year 30,488,195 33,110,799 33,110,799
End of year 30,260,161$ 34,440,675$ 34,996,878$
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
For the year ended June 30, 2022
47
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49
Exhibit B-3
Plan year
Contractually
required
contribution
Contributions
in relation to
contractually
required
contribution
Contribution
deficiency
(excess)
Employer's
covered payroll
Contributions
as a % of
covered
employee
payroll
2022 3,154,630$ 3,154,630$ -$25,747,552$ 12.25%
2021 2,947,973 2,947,973 -24,058,496 12.25%
2020 3,155,870 3,155,870 -25,762,203 12.25%
2019 2,980,945 2,980,945 -24,334,241 12.25%
2018 2,962,970 2,962,970 -23,238,983 12.75%
2017 3,032,512 3,032,512 - 22,886,870 13.25%
2016 2,905,756 2,905,756 - 21,132,766 13.75%
2015 2,886,457 2,886,457 -20,255,844 14.25%
(1) Schedule is intended to show information for 10 years. Additional years will be displayed
as they become available.
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
SCHEDULE OF PENSION CONTRIBUTIONS
LAST TEN FISCAL YEARS (1)
50
Exhibit B-4
51
ASCENSION PARISH SHERIFF
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
For the year ended June 30, 2022
NOTE 1 - BUDGETS
Budget Policy and Budgetary Accounting
A proposed budget is prepared and submitted by the Sheriff prior to the beginning of each fiscal year.
A budget summary and notice of a public hearing is published with the public hearing being conducted
prior to the commencement of the budget year.
The annual operating budget, prepared on the modified accrual basis, covers the General Fund. Budget
amendments are approved and are included in the financial statements.
In connection with budget preparation, a portion of the unassigned fund balance of an individual fund
may be committed for expenditures of the subsequent year. Such designation represents the extent to
which the fund balance is used to balance the subsequent year's operating budget of that fund as
reflected in the legally adopted budget.
Basis of Accounting
All of the Sheriff’s governmental funds’ budgets are prepared on the modified accrual basis of
accounting, which is described in Note 1 to the Parish’s financial statements for the year ended June
30, 2022. The Sheriff’s basis of budgetary accounting follows generally accepted accounting
principles.
NOTE 2 - OPEB LIABILITY
Changes of Benefit Terms
Measurement Date Years Change
6/30/2022 3 -
6/30/2021 3 -
6/30/2020 3 -
6/30/2019 3 -
6/30/2018 3 -
6/30/2017 3
Benefit Terms
Exhibit B-4
(Continued)
52
NOTE 2 - OPEB LIABILITY (CONTINUED)
Changes of Assumptions
The changes in assumptions balance was a result of changes in the discount rate. The following are
the discount rates used in each measurement of total OPEB liability:
(continued)
Measurement Date Rate Change Rate Change
6/30/2022 3.540% 1.380% 5.500% 0.000%
6/30/2021 2.160% -0.050% 5.500% 0.000%
6/30/2020 2.210% -1.290% 5.500% 0.000%
6/30/2019 3.500% -0.370% 5.500% 0.000%
6/30/2018 3.870% 0.290% 5.500% 0.000%
6/30/2017 3.580%5.500%
Measurement Date Rate Change Rate Change
6/30/2022 2.500% 0.000% 3.000% 0.000%
6/30/2021 2.500% 0.000% 3.000% 0.000%
6/30/2020 2.500% 0.000% 3.000% 0.000%
6/30/2019 2.500% 0.000% 3.000% 0.000%
6/30/2018 2.500% 0.000% 3.000% 0.000%
6/30/2017 2.500%3.000%
Healthcare Costs
Inflation Rate Salary Increases
Trend RatesDiscount Rate
Exhibit B-4
(Continued)
53
NOTE 3 - NET PENSION LIABILITY (ASSET)
Louisiana Sheriffs’ Pension and Relief Fund - Changes of Assumptions
The changes in assumptions balance was a result of changes in the discount rate. The following are
the discount rates used in each measurement of net pension liability (asset):
Measurement Date Rate Change Rate Change Rate Change
6/30/2021 6.900% -0.100% 2.500% 0.000% 2.500% 0.000%
6/30/2020 7.000% -0.100% 2.500% -0.500% 2.500% 0.000%
6/30/2019 7.100% -0.150% 3.000% 0.100% 2.500% -0.100%
6/30/2018 7.250% -0.150% 2.900% 0.175% 2.600% -0.175%
6/30/2017 7.400% -0.100% 2.725% 0.100% 2.775% -0.100%
6/30/2016 7.500% -0.100% 2.625% 0.000% 2.875% 0.000%
6/30/2015 7.600% -0.100% 2.625% -0.375% 2.875% -0.125%
6/30/2014 7.700%3.000%3.000%
Measurement Date Rate Change Rate Change
6/30/2021 6.900% -0.100% 5.000% 0.000%
6/30/2020 7.000% -0.150% 5.000% -0.500%
6/30/2019 7.100% -0.150% 5.500% 0.000%
6/30/2018 7.250% -0.100% 5.500% 0.000%
6/30/2017 7.400% -0.100% 5.500% 0.000%
6/30/2016 7.500% -0.100% 5.500% 0.000%
6/30/2015 7.600% 7.700% 5.500% -0.500%
6/30/2014 7.700%6.000%
Salary Increases
Inflation Rate
Investment Rate of Return
Discount Rate Merit Raise
54
5
OTHER SUPPLEMENTARY
INFORMATION
Exhibit C
55
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
GENERAL DESCRIPTIONS
CUSTODIAL FUNDS
June 30, 2022
SHERIFF'S CIVIL FUNDS
The Sheriff's Civil Funds account for funds held in civil suits, sheriff's sales, and garnishments.
TAX COLLECTOR FUND
Article V, Section 27 of the Louisiana Constitution of 1974 provides that the Sheriff will serve as the
collector of state and parish taxes and fees. The Tax Collector Fund is used to collect and distribute these
taxes and fees to the appropriate taxing bodies.
BOND FUND
The Bond Fund accounts for the collection of bonds, fines, and costs and payment of these collections to
the recipients in accordance with applicable laws.
CONTRABAND FUND
The Contraband Fund holds all criminally disputed funds until a decision as to ownership is decided in
District Court. The monies are distributed according to court judgment.
JAIL INMATE FUND
The Jail Inmate Fund accounts for all funds received from and disbursed to the inmates as they enter and
are released from the prison system.
CITY OF DONALDSONVILLE COURT FUND
The City of Donaldsonville Court Fund accounts for the collection of fines and costs, and payment of these
collections to the recipients in accordance with applicable laws.
TOWN OF SORRENTO COURT FUND
The Town of Sorrento Court Fund accounts for the collection of fines and costs, and payment of these
collections to the recipients in accordance with applicable laws
Exhibit C-1
City of Town of
Sheriff's Civil Tax Collector Bond Contraband Jail Inmate Donaldsonville Sorrento
Fund Fund Fund Fund Fund Court Fund Court Fund Total
353,159$ 423,790$ 1,203,720$ 210,519$ 205,696$ 49,523$ 693$ 2,447,100$
ASSETS
Cash
NET POSITION - RESTRICTED 353,159$ 423,790$ 1,203,720$ 210,519$ 205,696$ 49,523$ 693$ 2,447,100$
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
COMBINING SCHEDULE OF FIDUCIARY NET POSITION - CUSTODIAL FUNDS
June 30, 2022
56
Exhibit C-2
City of Town of
Sheriff's Civil Tax Collector Bond Contraband Jail Inmate Donaldsonville Sorrento
Fund Fund Fund Fund Fund Court Fund Court Fund Total
377,288$ -$-$158,252$ -$6,286$ 275$ 542,101$
--595,669 --706 20 596,395
3,680,963 -2,120,700 --168,443 7,507 5,977,613
--------
962,737 ------962,737
--------
-174,610,058 -----174,610,058
----983,302 --983,302
ADDITIONS
Sheriff sales and fees
Bonds
Fines and court costs
Work release housing and transportation
Garnishments
Licenses and fees
Taxes and fees paid to tax collector
Inmates
Interest 1,054 125,419 1,387 180 555 59 1 128,655
Total additions 5,022,042 174,735,477 2,717,756 158,432 983,857 175,494 7,803 183,800,861$
DEDUCTIONS
Taxes and fees distributed to
taxing bodies and others -174,843,653 2,588,234 --198,710 8,129 177,638,726
Settled deposits 4,980,165 -534 138,918 981,011 35 1 6,100,664$
Total deductions 4,980,165 174,843,653 2,588,768 138,918 981,011 198,745 8,130 183,739,390$
Change in net position 41,877 (108,176) 128,988 19,514 2,846 (23,251) (327)61,471
Net position - beginning of year 311,282 531,966 1,074,732 191,005 202,850 72,774 1,020 2,385,629
Net position - end of year 353,159 423,790 1,203,720 210,519 205,696 49,523 693 2,447,100
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
COMBINING SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION - CUSTODIAL FUNDS
For the year ended June 30, 2022
57
Exhibit C-4
Agency Head: Robert P. Webre, Sheriff
Purpose Amount
Salary 182,397$
Benefits - retirement 54,369
Benefits - insurance 8,448
Travel - lodging 6,338
Travel per diem 3,163
Benefits - life insurance 1,824
Registration fees 405
Travel - airfare 313
Vehicle provided by government Note 1
Total 257,257$
Note 1: Use of a qualified nonpersonal use vehicle, including commuting, is excludable to the employee
as a working condition fringe benefit if the specific requirements for the type of vehicle are met.
Recordkeeping and substantiation by the employee are not required by the IRS.
Reg § 1.274-5T(k; Reg. § 1.132-5(h)).
IRS Fringe Benefit Guide, Office of Federal, State and Local Governments, Publication 513 (1-2014)
excludes qualified nonpersonal use of vehicles from employee income for unmarked vehicles used by
law enforcement officers if the use is officially authorized. The Sheriff has complied with the requirements
of this regulation.
ASCENSION PARISH SHERIFF
Donaldsonville, Louisiana
SCHEDULE OF COMPENSATION, BENEFITS AND
OTHER PAYMENTS TO AGENCY HEAD
For the year ended June 30, 2022
59
Exhibit C-5
Cash Basis Presentation
First Six Month
Period Ending,
12/31/2022
Second Six Month
Period Ending,
06/30/2022
Receipts from:
Ascension Parish Sheriff:
Criminal court cost and fees 480,570$ 443,930$
Criminal fines - other 29,289 31,122
Bond fees 42,131 49,839
Total receipts 551,990$ 524,891$
ASCENSION PARISH SHERIFF
JUSTICE SYSTEM FUNDING SCHEDULE - RECEIVING ENTITY
For the fiscal year ended June 30, 2022
Donaldsonville, Louisiana
60
Exhibit C-6
Cash Basis Presentation
First Six Month
Period Ending,
12/31/2022
Second Six Month
Period Ending,
06/30/2022
Beginning Balance of Amounts Collected 1,148,526$ 1,150,432$
Collections:
Civil Fees - -
Bond Fees 356,218 314,651
Asset Forfeiture/Sale - -
Pre-Trial Diversion Program Fees - -
Criminal Court Costs/Fees 531,443 614,437
Criminal Fines - Contempt - -
Criminal Fines - Other 238,907 247,609
Restitution 11,607 16,948
Probation/Parole/Supervision Fees - -
Service/Collection Fees 21,708 22,438
Interest Earnings on Collected Balances - -
Other 285,213 241,267
Total Collections 1,445,096 1,457,350
Less: Disbursements to Governments and Nonprofits:
Criminal Court Costs/Fees-
23rd JDC Judicial Expense Fund 12,292 13,339
23rd JDC Public Defender Board 116,737 125,971
Ascension Parish Government 83,547 90,703
Baton Rouge Crime Stoppers 4,726 5,159
Bridget Hanna, Clerk of Court 56,026 57,803
City of Donaldsonville 3,465 2,948
DHH TH/SCI Trust Fund 4,194 4,571
LA Commission Law Enforcement 19,620 18,720
LA Department of Corrections -
LA Department of Public Safety 6,739 7,128
LA State Treasurer Handicap Parking - -
Louisiana State Police - -
Louisiana Supreme Court 1,218 1,330
Parish of Ascension Judicial Expense Fund 37,215 40,040
Ricky Babin, DA 57,799 58,775
Sheriff's General Fund - -
Sheriff's General Fund - Litter Abatement Program - -
Sheriff's General Fund - Littering Cost - -
Sheriff's General Fund - Retirement - -
State Treasury Keep LA Beautiful Fund 75 -
State Treasury - Help Louisiana Wildlife 5 -
Town of Sorrento 154 132
Treasure, State of Louisiana CMIS 7,373 8,003
ASCENSION PARISH SHERIFF
JUSTICE SYSTEM FUNDING SCHEDULE - COLLECTING/DISBURSING ENTITY
For the fiscal year ended June 30, 2022
Donaldsonville, Louisiana
61 (continued)
Exhibit C-6
(continued)
Cash Basis Presentation
First Six Month
Period Ending,
12/31/2022
Second Six Month
Period Ending,
06/30/2022
ASCENSION PARISH SHERIFF
JUSTICE SYSTEM FUNDING SCHEDULE - COLLECTING/DISBURSING ENTITY
For the fiscal year ended June 30, 2022
Donaldsonville, Louisiana
Less: Disbursements to Governments and Nonprofits (continued):
Criminal Fines-
Ascension Parish Government 175,981 167,020
City of Donaldsonville 19,776 17,290
Ricky Babin, DA 30,653 28,846
Ricky Babin, DA - Littering - -
Sheriff's General Fund - -
Sheriff's General Fund - Littering - -
Town of Sorrento 1,245 854
Wildlife and Fisheries - 687
Wildlife and Fisheries - Littering - -
State Treasury - Littering 38 45
Total Disbursements 638,878 649,364
Less: Amounts Retained by Collecting Agency:
Amounts "Self-Disbursed" to collecting agency
Criminal court costs and fees 480,570 443,930
Bond fees 29,289 31,122
Criminal fines - other 42,131 49,839
Less: Disbursements to Individuals/3rd Party Collection or Processing Agencies:
Civil Fee Refunds - -
Bond Fee Refunds - -
Restitution Payments to Individuals 12,455 18,794
Other Disbursements to Individuals 239,867 160,797
Payments to 3rd Party Collection/Processing Agencies - -
Total Disbursements/Retainage 1,443,190 1,353,846
Total Ending Balance of Amounts Collected but not Disbursed/Retained $ 1,150,432 $ 1,253,936
62
6
STATISTICAL SECTION
INDEX Exhibit Page
government's financial performance and well-being have changed over time.
Net Position By Component, Last Ten Fiscal Years………………….….……………....…………….D-1 64
Changes in Net Position, Last Ten Fiscal Years……………………..……………..…...…....………..D-2 65
Governmental Activities Tax Revenues By Source, Last Ten Fiscal Years.………….....…………………….D-3 66
Fund Balances of Governmental Funds, Last Ten Fiscal Years…………....…………...……………………D-4 67
Changes in Fund Balances of Governmental Funds, Last Ten Fiscal Years……...……………………….D-5 68
Tax Revenues By Source, Governmental Funds, Last Ten Fiscal Years………..…………………….D-6 70
most significant local revenue sources, sales and property taxes.
Assessed and Estimated Actual Value of Taxable Property, Last Ten Years…….….…...……………….D-7 72
Property Tax Rates and Tax Levies, Direct and Overlapping Governments, Last Ten Years……..D-8 74
Principal Property Taxpayers, Current Year and Nine Years Ago……………………………………D-9 76
Property Tax Levies and Collections, Last Ten Years……………………………………………………..D-10 77
Sales Tax Rates Levied within Ascension Parish……………………................................................D-11 78
Taxable Sales by Standard Industrial Classification (SIC) Code, Last Ten Years………………….D-12 79
government's current levels of outstanding debt and the government's ability to issue additional debt in the future.
Ratios of Outstanding Debt by Type, Last Ten Fiscal Years………………………………………………..D-13 80
Legal Debt Margin Calculation, Last Ten Fiscal Years……………………………………………………..D-14 81
the reader understand the environment within which the government's financial activities take place.
Demographic and Economic Statistics, Last Ten Calendar Years……………………………………D-15 82
Principal Employers, Current Year and Ten Years Ago………………………………………………..D-16 83
the information in the government's financial report relates to the services the government provides and the activities
it performs.
Full-Time Equivalent Parish Employees by Fund/Department, Last
Ten Fiscal Years………………………………………………………………………………………..D-17 84
Operating Indicators by Function/Program, Last Ten Fiscal Years…………………………………D-18 85
Capital Asset Statistics by Function/Program, Last Ten Fiscal Years………………………………D-19 86
ASCENSION PARISH SHERIFF
STATISTICAL SECTION
June 30, 2022
Operating Information - These schedules contain service and infrastructure data to help the reader understand how
Financial Trends Information -These schedules contain trend information to help the reader understand how the
Revenue Capacity Information - These schedules contain information to help the reader assess the government's
Debt Capacity Information - These schedules present information to help the reader assess the affordability of the
Demographic and Economic Information - These schedules offer demographic and economic indicators to help
This section, which is composed of accounting and non-accounting data, is presented to provide the reader with additional
information as an aid to understanding the financial activities of the governmental unit.
(UNAUDITED)
63
Exhibit D-1
2022 2021 2020 2019 (1)2018 2017 (2)2016 2015 2014 (3)2013
Governmental activities
Net investment in capital assets 19,395,881$ 22,621,804$ 18,783,954$ 18,561,238$ 19,083,531$ 19,090,094$ 13,968,602$ 13,369,051$ 12,008,728$ 10,873,875$
Restricted 2,195,053 450,464 863,604 795,534 493,977 467 65,181 313,117 294,418 480,461
Unrestricted 2,456,535 (5,233,382) (2,821,648) (5,565,117) (6,215,865) 4,280,010 7,346,803 777,604 14,227,251 13,599,589
Total governmental activities net position 24,047,469 17,838,886 16,825,910 13,791,655 13,361,643 23,370,571 21,380,586 14,459,772 26,530,397 24,953,925
Primary government
Net investment in capital assets 19,426,088 22,621,804 18,783,954 18,561,238 19,083,531 19,090,094 13,968,602 13,369,051 12,008,728 10,873,875
Restricted 2,195,053 450,464 863,604 795,534 493,977 467 65,181 313,117 294,418 480,461
Unrestricted 2,426,328 (5,233,382) (2,821,648) (5,565,117) (6,215,865) 4,280,010 7,346,803 777,604 14,227,251 13,599,589
Total primary government net position 24,047,469$ 17,838,886$ 16,825,910$ 13,791,655$ 13,361,643$ 23,370,571$ 21,380,586$ 14,459,772$ 26,530,397$ 24,953,925$
(1) Restated due to an error in classification of operating and capital leases. See Note 21 to the 2020 Audited Financial Statements.
(2) Restated due to implementation of GASB 75. See Note 1 to the 2018 Audited Financial Statements.
(3) Restated due to the implementation of GASB No. 68 and GASB No. 71. See Note 1 to the 2015 Audited Financial Statements.
FISCAL YEAR
ASCENSION PARISH SHERIFF
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(accrual basis of accounting)
(UNAUDITED)
64
Exhibit D-2
2022 2021 2020 2019 (1)2018 2017 (2)2016 2015 2014 (3)2013
Expenses
Governmental Activities:
Public Safety 45,479,614$ 48,693,889$ 48,156,329$ 42,524,005$ 40,161,268$ 39,918,817$ 37,053,132$ 34,409,635$ 33,324,944$ 31,095,431$
Program Revenues
Governmental Activities:
Public Safety
Charges for Services 6,197,451$ 6,305,577$ 7,581,793$ 7,339,202$ 7,300,741$ 8,060,643$ 8,311,279$ 7,438,331$ 7,530,861$ 7,257,305$
Operating Grants and Contributions 4,267,780 5,121,406 8,314,169 222,053 394,223 1,037,416 313,673 538,831 327,694 447,952
Capital Grants and Contributions -48,503 --------
Total Governmental Activities Program Revenues 10,465,231 11,475,486 15,895,962 7,561,255 7,694,964 9,098,059 8,624,952 7,977,162 7,858,555 7,705,257
Total Net (Expense) Revenue (35,014,383) (37,218,403) (32,260,367) (34,962,750) (32,466,304) (30,820,758) (28,428,180) (26,432,473) (25,466,389) (23,390,174)
General Revenues
Governmental Activities:
Taxes 38,945,035 35,838,409 32,890,371 32,243,691 29,460,512 30,136,867 32,760,923 29,919,742 25,649,429 24,354,617
Grants and Contributions not Restricted 1,524,473 1,570,456 1,474,819 2,788,283 1,413,389 1,450,066 1,406,323 1,398,744 1,386,819 1,340,164
Interest 40,409 28,480 242,884 442,942 222,016 81,097 37,829 7,874 4,613 9,060
Other 713,049 794,034 763,045 810,601 1,935,611 1,142,713 1,143,919 76,550 2,000 73,100
Total General Revenues 41,222,966 38,231,379 35,371,119 36,285,517 33,031,528 32,810,743 35,348,994 31,402,910 27,042,861 25,776,941
Extraordinary Items
Appropriation to Parish Government ---(892,755) ------
Total Change in Net Position 6,208,583$ 1,012,976$ 3,110,752$ 430,012$ 565,224$ 1,989,985$ 6,920,814$ 4,970,437$ 1,576,472$ 2,386,767$
(1) Restated due to an error in classification of operating and capital leases. See Note 21 to the 2020 Audited Financial Statements.
(2) Restated due to implementation of GASB 75. See Note 1 to the 2018 Audited Financial Statements.
(3) Restated due to the implementation of GASB No. 68 and GASB No. 71. See Note 1 to the 2015 Audited Financial Statements.
FISCAL YEAR
ASCENSION PARISH SHERIFF
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(accrual basis of accounting)
(UNAUDITED)
65
Exhibit D-3
Ad Valorem Sales & Use
Taxes Taxes Total
2022 22,913,382$ 16,031,653$ 38,945,035$
2021 22,328,642 13,509,767 35,838,409
2020 20,795,382 12,094,989 32,890,371
2019 19,394,203 12,849,488 32,243,691
2018 17,986,577 11,473,935 29,460,512
2017 17,314,426 15,062,441 32,376,867
2016 17,105,520 13,415,403 30,520,923
2015 16,449,854 12,407,704 28,857,558
2014 15,267,303 10,382,126 25,649,429
2013 14,140,935 10,213,682 24,354,617
ASCENSION PARISH SHERIFF
GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE
LAST TEN FISCAL YEARS
(accrual basis of accounting)
(UNAUDITED)
66
Exhibit D-4
Nonspendable Restricted Unassigned Total
2022 -$559,578$ 34,437,300$ 34,996,878$
2021 -450,464 32,660,335 33,110,799
2020 157,296 863,604 28,568,470 29,589,370
2019 -795,534 24,010,978 24,806,512
2018 -493,977 23,540,917 24,034,894
2017 (1)-467 24,139,678 24,140,145
2016 -65,181 25,702,542 25,767,723
2015 -313,117 22,458,128 22,771,245
2014 -294,418 20,404,034 20,698,452
2013 -480,461 18,803,332 19,283,793
(1) Restated due to implementation of GASB 75. See Note 1 to the 2018 Audited Financial Statements.
GENERAL FUND
ASCENSION PARISH SHERIFF
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(UNAUDITED)
(modified accrual basis of accounting)
67
Exhibit D-5
(Restated)
2022 2021 2020 2019 2018
Revenues
Ad Valorem Taxes 22,913,382$ 22,328,642$ 20,795,382$ 19,394,203$ 17,986,577$
Sales Taxes 16,031,653 13,509,767 12,094,989 12,849,488 11,473,935
Intergovernmental:
Federal Grants 291,556 3,586,573 5,864,060 708,095 407,339
State Grants:
State Revenue Sharing 446,134 437,655 427,396 124,698 124,723
State Supplemental Pay 1,211,431 1,234,374 1,290,609 1,285,151 1,288,666
Other State & Local Grants 1,368,000 177,800 105,461 1,914 198,296
Fees, Charges, and Commissions for Service
Feeding and Keeping Prisoners 1,510,875 2,156,505 1,897,044 1,877,147 1,846,304
Municipal Law Enforcement Fees 1,792,850 1,530,528 1,428,957 1,340,716 1,340,717
Communication Fees 1,072,688 748,570 1,255,045 957,825 1,079,780
Other Fees and Charges 144,977 693,978 668,967 372,518 494,261
Commissions 681,265 673,440 597,766 631,928 802,166
Civil and Criminal Fees 1,061,161 289,350 1,639,074 1,861,016 1,666,732
Transportation of Prisoners 40,154 46,197 53,328 91,541 53,706
Court Attendance 18,742 15,475 15,500 16,700 17,075
Interest 40,409 28,480 242,884 442,942 222,016
Other 675,801 695,524 763,045 769,274 536,743
Total Revenues 49,301,078 48,152,858 49,139,507 42,725,156 39,539,036
Expenditures
Public Safety:
Personnel Services and Related Benefits 32,237,698 30,904,103 31,586,546 29,802,261 28,189,103
Operating Services 7,197,341 6,573,797 6,605,986 5,509,728 5,708,881
Materials and Supplies 4,623,072 3,948,285 4,199,129 4,399,004 3,776,456
Travel and Other Charges 51,598 31,475 19,681 57,337 42,220
Debt service 1,283,891 981,192 310,115 --
Capital outlay 3,876,669 6,364,351 1,865,817 1,363,505 2,078,555
Total Expenditures 49,270,269 48,803,203 44,587,274 41,131,835 39,795,215
Excess (Deficiency) of Revenues Over Expenditures 30,809 (650,345) 4,552,233 1,593,321 (256,179)
Other Financing Sources (Uses)
Proceeds from Sale of Capital Assets 299,057 118,292 - 71,052 150,928
Proceeds from Lease Activity 1,556,213 4,053,482 326,625 --
Total Other Financing Sources and Uses 1,855,270 4,171,774 326,625 71,052 150,928
Net Change in Fund Balances before Extraordinary Items 1,886,079 3,521,429 4,878,858 1,664,373 (105,251)
Extraordinary Items
Appropriation to Parish Government --(96,000) (892,755) -
Total Extraordinary Items --(96,000) (892,755) -
Net Change in Fund Balances 1,886,079$ 3,521,429$ 4,782,858$ 771,618$ (105,251)$
Debt Service as a Percentage of Noncapital Expenditures 2.83% 2.31% 0.73% 0.00% 0.00%
FISCAL YEAR
(UNAUDITED)
(modified accrual basis of accounting)
LAST TEN FISCAL YEARS
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
ASCENSION PARISH SHERIFF
68
Exhibit D-5
(Continued)
(Restated)(Restated)
2017 2016 2015 2014 2013
Revenues
Ad Valorem Taxes 17,314,426$ 17,105,520$ 16,449,854$ 15,267,303$ 14,140,935$
Sales Taxes 15,062,441 13,415,403 12,407,704 10,382,126 10,213,682
Intergovernmental:
Federal Grants 370,040 121,812 127,608 274,955 131,402
State Grants:
State Revenue Sharing 124,694 119,800 124,927 125,070 125,499
State Supplemental Pay 1,325,372 1,286,523 1,273,817 1,261,749 1,214,665
Other State & Local Grants 193,356 172,111 411,223 145,409 62,849
Fees, Charges, and Commissions for Service
Feeding and Keeping Prisoners 2,130,357 2,115,643 1,811,102 2,103,810 2,068,872
Municipal Law Enforcement Fees 1,340,717 1,340,717 1,322,776 1,111,260 991,884
Communication Fees 962,539 734,741 716,925 509,711 740,017
Other Fees and Charges -----
Commissions 1,447,370 1,664,703 1,047,841 1,050,119 832,111
Civil and Criminal Fees 2,115,996 2,410,347 2,267,575 2,714,771 2,576,516
Transportation of Prisoners 44,939 35,915 40,949 43,327 37,096
Court Attendance 18,225 18,325 21,100 20,000 19,250
Interest 81,097 37,829 7,874 4,613 9,060
Other 500 70,200 291,724 2,000 73,100
Total Revenues 42,532,069 40,649,589 38,322,999 35,016,223 33,236,938
Expenditures
Public Safety:
Personnel Services and Related Benefits 28,185,811 26,011,785 24,978,797 23,294,642 21,551,798
Operating Services 5,155,832 5,387,466 3,946,959 3,612,278 3,603,002
Materials and Supplies 3,669,555 3,481,442 3,960,749 3,866,670 3,491,297
Travel and Other Charges 24,598 31,360 37,895 34,603 28,813
Debt service -----
Capital outlay 7,123,851 2,741,058 3,325,806 2,793,371 2,738,924
Total Expenditures 44,159,647 37,653,111 36,250,206 33,601,564 31,413,834
Excess (Deficiency) of Revenues Over Expenditures (1,627,578) 2,996,478 2,072,793 1,414,659 1,823,104
Other Financing Sources (Uses)
Proceeds from Sale of Capital Assets -----
Proceeds from Capital Leases -----
Total Other Financing Sources and Uses -----
Net Change in Fund Balances before Extraordinary Items (1,627,578) 2,996,478 2,072,793 1,414,659 1,823,104
Extraordinary Items
Appropriation to Parish Government -----
Total Extraordinary Items -----
Net Change in Fund Balances (1,627,578)$ 2,996,478$ 2,072,793$ 1,414,659$ 1,823,104$
Debt Service as a Percentage of Noncapital Expenditures 0.00% 0.00% 0.00% 0.00% 0.00%
(modified accrual basis of accounting)
LAST TEN FISCAL YEARS
FISCAL YEAR
(UNAUDITED)
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
ASCENSION PARISH SHERIFF
69
Exhibit D-6
Ad Valorem Sales & Use
Taxes Taxes Total
2022 22,913,382$ 16,031,653$ 38,945,035$
2021 22,328,642 13,509,767 35,838,409
2020 20,795,382 12,094,989 32,890,371
2019 19,394,203 12,849,488 32,243,691
2018 17,986,577 11,473,935 29,460,512
2017 17,314,426 15,062,441 32,376,867
2016 17,105,520 13,415,403 30,520,923
2015 16,449,854 12,407,704 28,857,558
2014 15,267,303 10,382,126 25,649,429
2013 14,140,935 10,213,682 24,354,617
ASCENSION PARISH SHERIFF
TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(UNAUDITED)
(accrual basis of accounting)
70
71
Exhibit D-7
Year Real Property Personal Property
Public Service
Property
Less: Homestead
Exempt Property
Total Taxable
Assessed Value
Total Direct Tax
Rate - Millages
Estimated Actual
Value
Ratio of Total
Taxable Assessed
Value to Total
Estimated Actual
Value*
2022 993,116,080$ 727,927,890$ 110,249,780$ 248,701,504$ 1,582,592,246$ 14.48 15,225,012,520$10%
2021 948,720,920 724,862,620 103,973,810 242,906,006 1,534,651,344 14.48 14,735,521,907 10%
2020 891,108,910 695,536,210 94,814,770 234,537,693 1,446,922,197 14.48 13,927,256,247 10%
2019 830,919,000 622,490,370 90,195,330 228,192,755 1,315,411,945 14.48 12,819,907,120 10%
2018 782,949,800 562,864,560 94,958,340 221,468,722 1,219,303,978 14.48 11,961,761,760 10%
2017 731,729,520 564,012,720 96,047,370 216,600,739 1,175,188,871 14.48 11,461,569,480 10%
2016 718,095,820 568,170,780 91,115,650 211,524,531 1,165,857,719 14.48 11,333,226,000 10%
2015 698,646,340 552,080,840 78,665,860 208,641,347 1,120,751,693 14.48 10,981,665,773 10%
2014 625,025,250 544,012,540 73,158,750 206,669,700 1,035,526,840 14.48 10,169,637,767 10%
2013 592,888,010 490,284,170 70,327,620 201,515,874 951,983,926 14.48 9,478,751,713 10%
Source: Ascension Parish Tax Assessor
Residential properties are assessed at 10% of fair market value; other property and electric cooperative properties, excluding land are to be assessed at 15%;
and public service properties, excluding land, are to be assessed at 25% of fair market value. The overall assessed value is estimated to be 14 - 15% if actual market value.
*Actual Valuation (Market Value) as Compared to Assessed Valuation
ASCENSION PARISH SHERIFF
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN YEARS
(UNAUDITED)
72
Exhibit D-7
(Continued)
ASSESSED VALUE OF TAXABLE PROPERTY
LAST TEN YEARS
(UNAUDITED)
ASCENSION PARISH SHERIFF
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Millions
73
Exhibit D-8
DIRECT RATE
Law Parish
Enforcement Government Drainage Lighting Health &Library Fire Protection
Year District Operating Districts Districts Welfare Maintenance District No. 3
2022 14.48 2.74 14.89 29.57 5.48 5.60 20.00
2021 14.48 2.74 14.89 29.57 5.48 5.60 20.00
2020 14.48 2.74 14.86 29.57 5.46 6.52 20.00
2019 14.48 2.77 15.03 30.70 5.50 6.59 20.00
2018 14.48 2.77 14.85 30.70 5.50 6.59 20.00
2017 14.48 2.77 14.85 30.70 5.50 6.59 20.00
2016 14.48 2.77 14.85 30.63 5.33 6.59 18.70
2015 14.48 2.86 15.00 31.00 5.50 6.80 20.00
2014 14.48 2.86 15.00 31.00 5.50 6.80 20.00
2013 14.48 2.86 15.00 31.00 5.50 6.80 20.00
2022 22,915,932$ 3,893,554$ 8,464,578$ 1,278,546$ 8,672,771$ 8,862,517$ 5,706,680$
2021 22,221,748 3,776,490 8,209,331 1,208,182 8,379,376 10,005,961 5,490,453
2020 20,951,429 3,802,756 7,843,108 1,139,611 7,958,212 9,535,237 5,204,604
2019 19,044,146 3,447,816 6,397,129 1,052,992 7,233,756 8,667,211 4,732,226
2018 17,655,517 3,189,184 6,377,583 965,373 6,706,300 8,035,229 4,428,211
2017 17,016,733 3,073,295 6,174,677 947,427 6,263,807 7,744,507 3,912,359
2016 16,881,615 3,150,296 6,298,334 909,635 6,412,340 7,927,835 4,032,678
2015 16,228,480 3,028,026 6,023,780 840,735 6,164,251 7,621,113 3,884,882
2014 14,994,424 2,792,655 5,558,816 747,559 5,695,507 4,349,212 3,529,684
2013 13,856,177 2,576,289 5,127,433 690,572 5,263,159 6,507,046 3,376,619
Source: Ascension Parish Tax Assessor
The tax levies represent the original levy of the Assessor and exclude the homestead exemption amount.
All taxes are billed when assessment rolls are filed during the month of November of the current tax year. Taxes become delinquent on
January 1 of the following year. Penalty for delinquent taxes is 1% per month. No discounts are allowed for taxes, and there is no
provision for partial payments.
The Sheriff, as provided by state law, is the official tax collector of general property taxes levied by the Parish and Parish
special districts.
(1) Not included are the following:
Forestry District, Prairieville Community Fire Fee, Prairieville Residential Fire Fee, and Louisiana Tax
Commission Fees. These represent isolated areas that affect less than a majority of Parish residents.
TAX LEVIES
TAX RATES (mills per dollar)
PARISH OVERLAPPING RATES
ASCENSION PARISH SHERIFF
PROPERTY TAX RATES AND TAX LEVIES
DIRECT AND OVERLAPPING GOVERNMENTS (1)
LAST TEN YEARS
(UNAUDITED)
74
Exhibit D-8
(Continued)
River &ROW and
Juvenile Animal Levee School Assessment Subdivision
Detention Control ACUD#1 Districts Districts District Road Districts Total
0.99 0.99 10.13 13.53 61.59 1.80 165.00 346.79
0.99 0.99 10.13 13.53 61.59 1.80 165.00 346.79
0.99 0.99 10.13 15.34 61.59 1.80 120.00 304.47
1.00 1.00 10.31 15.97 61.59 1.82 -186.76
1.00 -10.31 15.88 62.31 1.82 -186.21
1.00 -10.31 15.74 61.59 1.82 -185.35
0.97 -10.31 15.70 61.59 1.82 -183.74
1.00 -10.00 16.00 61.59 1.85 -186.08
1.00 -10.00 16.00 61.59 1.85 -186.08
--10.00 16.22 61.59 1.87 -185.32
1,566,793$ 1,566,793$ 335,331$5,707,772$ 97,472,102$ 2,848,661$ 70,061$169,362,091$
1,519,330 1,519,330 335,384 5,504,294 94,519,417 2,762,367 24,015 165,475,678
1,446,922 1,446,922 322,035 5,674,689 89,116,258 2,633,410 -157,075,193
1,315,204 -299,799 5,153,213 81,003,610 2,393,681 -140,740,782
1,219,304 -299,558 4,761,252 75,097,201 2,219,142 -130,953,854
1,139,949 -319,883 4,573,288 72,380,058 2,138,852 -125,684,834
1,165,858 -308,436 4,568,410 71,805,311 2,156,874 -125,617,622
1,120,752 -212,125 4,314,963 69,027,223 2,073,427 -120,539,758
--194,040 4,040,418 61,778,178 1,915,757 -105,596,250
--184,287 3,829,237 58,936,731 1,789,452 -102,137,002
PARISH OVERLAPPING RATES
75
Exhibit D-9
Percentage Percentage
Type of Total of Total
of Assessed Assessed Assessed Assessed
Taxpayer Business Valuation Rank Valuation Valuation Rank Valuation
Shell Chemical Company Chemicals 109,334,960$ 1 6.91%63,730,530$ 1 6.69%
BASF Corporation Chemicals 84,516,120 2 5.34%55,715,620 2 5.85%
CF Industries, Inc.Chemicals 72,770,980 3 4.60%32,811,560 3 3.45%
Honeywell International Chemicals 38,548,960 4 2.44%11,842,740 9 1.24%
Huntsman International Chemicals 28,241,340 5 1.78%29,132,510 4 3.06%
Occidental Chemical Corp Chemicals 27,393,510 6 1.73%14,452,070 6 1.52%
Rubicon, LLC Chemicals 21,098,820 7 1.33%16,140,490 5 1.70%
PCS Nitrogen Fertilizer, LLC Chemicals 17,823,870 8 1.13% 16,684,310 7 1.75%
Westlake Vinyls Company Chemicals 15,425,540 9 0.97%--
Equilon Enterprises, LLC Chemicals 13,177,110 10 0.83%--
Exxon Mobil Corporation Chemicals --13,750,430 8 1.44%
Lion Copolymer Chemicals --14,022,030 7 1.47%
Praxair, Inc.Chemicals --10,657,910 10 1.12%
428,331,210$ 27.07% 278,940,200$ 29.30%
2022 Taxable Assessed Value of Parish 1,582,592,246$
2013 Taxable Assessed Value of Parish 951,983,926$
Source: Parish of Ascension
ASCENSION PARISH SHERIFF
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
2022 2013
(UNAUDITED)
76
Exhibit D-10
(2)
(1)Percent Collections (2)Ratio of Total
Total (2)(a)of Levy (Refunds) in Total Tax Collections
Year Tax Levy Collections Collected Subsequent Yrs.Collections to Tax Levy
2022 22,915,932$22,873,046$ 99.81%22,409$ 22,895,455$ 99.91%
2021 22,221,748 22,141,140 99.64%30,085 22,171,225 99.77%
2020 20,951,429 20,751,653 99.05%32,323 20,783,975 99.20%
2019 19,044,146 18,954,946 99.53%28,757 18,983,703 99.68%
2018 17,655,517 17,564,565 99.48%31,396 17,595,961 99.66%
2017 17,016,733 16,905,651 99.35%43,505 16,949,156 99.60%
2016 16,881,615 16,729,423 99.10%38,914 16,768,337 99.33%
2015 16,228,480 16,064,887 98.99%52,046 16,116,932 99.31%
2014 14,994,424 14,868,311 99.16%41,585 14,909,896 99.44%
2013 13,784,723 13,715,765 99.50%22,145 13,737,910 99.66%
(1) Total tax levy amount is from the original filed millage report and prior to LTCs for that year
(2) Ascension Parish Sheriff's Office, Finance Office Collections reports.
(a) Amount reflects collections through March 2022.
ASCENSION PARISH SHERIFF
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN YEARS-LAW ENFORCEMENT DIST.
(UNAUDITED)
77
Exhibit D-11
The following is a summary by area of sales and use taxes being levied within the Parish of Ascension as of June 30, 2022.
Rural
City of Town of City of East Rural West
Gonzales Sorrento Donaldsonville Ascension Ascension
School Board 2.00%2.00%2.00%2.00%2.00%
City of Gonzales 2.00%----
City of Donaldsonville --2.50%--
Town of Sorrento -2.00%---
East Ascension Drainage District 0.50%0.50%-0.50%-
West Ascension Hospital District --0.50%-0.50%
Parish of Ascension ---1.00%1.00%
Ascension Sales Tax District No. 2 ---0.50%0.50%
Ascension Parish Sheriff ---0.50%0.50%
Local Rate 4.50%4.50%5.00%4.50%4.50%
State Rate 4.45%4.45%4.45%4.45%4.45%
Total Rate 8.95%8.95%9.45%8.95%8.95%
ASCENSION PARISH SHERIFF
SALES TAX LEVIED WITHIN ASCENSION PARISH
(modified accrual basis of accounting)
(UNAUDITED)
78
Exhibit D-12
Standard Industrial
Classification Code 2022 2021 2020 2019 2018
Retail Trade 85,862,108$ 76,941,568$ 72,889,446$ 69,689,389$ 69,225,480$
Chemical Plants 35,613,669 27,956,407 33,515,793 37,148,598 34,599,531
Industrial Supplies 32,927,728 27,061,976 31,635,867 29,029,388 28,031,664
Contractors 7,516,497 6,181,003 5,417,400 4,122,154 3,810,019
Transportation 19,621,295 16,604,929 15,579,368 15,202,899 16,439,621
Total 181,541,297$ 154,745,883$ 159,037,873$ 155,192,428$ 152,106,315$
Standard Industrial
Classification Code 2017 2016 2015 2014 2013
Retail Trade 66,918,657$ 63,401,469$ 60,276,330$ 58,000,053$ 53,814,596$
Chemical Plants 47,001,509 40,628,120 38,708,434 36,851,716 29,006,305
Industrial Supplies 28,180,070 33,580,656 34,548,328 29,130,779 20,552,701
Contractors 4,716,092 9,321,703 9,795,482 8,770,473 3,690,005
Transportation 15,715,427 14,380,369 13,533,421 12,716,785 11,084,716
Total 162,531,754$ 161,312,317$ 156,861,995$ 145,469,807$ 118,148,323$
Source: Collector of Ascension Parish Sales and Use Taxes.
FISCAL YEAR
ASCENSION PARISH SHERIFF
TAXABLE SALES BY STANDARD INDUSTRIAL CLASSIFICATION (SIC)
GENERAL SALES AND USE TAX
LAST TEN FISCAL YEARS
(modified accrual basis of accounting)
FISCAL YEAR
(UNAUDITED)
79
Exhibit D-13
(in dollars)
Total Percentage Debt
Financed Right of Use Primary of Personal Per
Year Purchased Leases Government Income Capita
2022 2,883,212$ 1,177,283$ 4,060,495$ 0.09%32$
2021 2,939,589 780,665 3,720,254 0.08%29
2020 481,457 -481,457 0.01%4
2019 418,589 -418,589 0.01%3
2018 -----
2017 -----
2016 -----
2015 -----
2014 -----
2013 -----
ASCENSION PARISH SHERIFF
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(full accrual basis of accounting)
(UNAUDITED)
80
Exhibit D-14
Legal Debt
Any Legal Margin to
Assessed One Aggregate Debt Debt Aggregate
Year Value Purpose (1)All Purposes (1)Outstanding Margin Debt Limit
2022 1,831,293,750$ 183,129,375$ 640,952,814$ 4,060,495$ 595,502,814$ 92.91%
2021 1,777,557,350 177,755,735 622,145,073 3,720,254 618,424,819 99.40%
2020 1,681,459,890 168,145,989 588,510,962 481,457 588,029,505 99.92%
2019 1,543,604,700 154,360,470 540,261,645 418,589 539,843,056 99.92%
2018 1,440,772,700 144,077,270 504,270,445 -504,270,445 100.00%
2017 1,391,789,610 139,178,961 487,126,364 -487,126,364 100.00%
2016 1,377,382,250 137,738,225 482,083,788 -482,083,788 100.00%
2015 1,329,393,040 132,939,304 465,287,564 -465,287,564 100.00%
2014 1,242,196,540 124,219,654 434,768,789 -434,768,789 100.00%
2013 1,153,499,800 115,349,980 403,724,930 -403,724,930 100.00%
Source: Ascension Parish Tax Assessor
(1)
ASCENSION PARISH SHERIFF
LEGAL DEBT MARGIN CALCULATION
LAST TEN YEARS
Legal debt limit is 35% of the total assessed value of taxable property (10% of the assessed value of taxable
property for any one purpose)
(UNAUDITED)
81
Exhibit D-15
Labor
(1)(2)Ascension Market
(1)Per Capita (1)Public Parish Area
Estimated Personal Personal Median School Unemployment Unemployment
Year Population Income Income Age Enrollment Rate Rate
2022 128,369 4,582,645$ 35,699$ 36.0 23,455 3.6 3.8
2021 126,500 4,851,528 38,352 35.4 23,537 5.3 7.2
2020 126,604 4,172,994 32,961 35.4 22,862 4.8 5.4
2019 124,672 3,929,661 31,520 35.3 23,731 4.7 5.1
2018 122,948 3,669,997 30,094 35.0 22,536 3.3 3.4
2017 121,587 3,566,018 29,269 34.7 22,311 4.5 5.2
2016 119,455 3,444,365 28,834 34.4 22,595 4.0 4.4
2015 117,029 3,297,643 28,178 34.7 21,868 5.5 6.0
2014 114,393 3,221,307 28,160 34.0 21,520 4.2 4.7
2013 112,286 3,116,610 27,756 34.3 20,659 4.8 5.6
Source: Ascension Economic Development Corp
(1)Source: US Census Bureau estimates.
(2)Source: Ascension Parish School Board
ASCENSION PARISH SHERIFF
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
(UNAUDITED)
82
Exhibit D-16
Number of Percentage of Number of Percentage of
Employer
Employees
(1)
Employees
(2)Employer
Employees
(1)
Employees
(2)
Ascension Parish School Board 3,222 36.8%Ascension Parish School Board 2,596 30.3%
BASF Corporation 1,198 13.7%BASF Corporation 1,000 10.8%
Wal-Mart Stores 700 8.0%Huntsman Chemicals 750 8.6%
Shell Chemical Company 630 7.2%St. Elizabeth Hospital 600 8.1%
Smith Tank and Steel 600 6.9%Ascension Parish Government 600 8.0%
Our Lady of the Lake Ascension 540 6.2%Kellogg Company 535 7.6%
CF Industries 515 5.9%Wal-Mart Stores 478 7.6%
Ascension Parish Government 472 5.4%Shell Chemical Company 400 6.6%
Huntsman Chemicals 450 5.1%Volks Constructors 400 6.5%
REV 420 4.8%Field Hospitality Group 400 5.9%
8,747 100.0%7,759 100.0%
(1) Source: Ascension Parish Sheriff (La Dept. of Labor, Research, and Statistics)
(2) Source: Ascension Parish Assessor Comprehensive Annual Financial Report
ASCENSION PARISH SHERIFF
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
2022 2013
(UNAUDITED)
83
Exhibit D-17
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Public Safety
Full-Time Positions
Administration:
Administration 6 7 7 11 4 6 7 5 6 6
Administrative Support 6 6 7 3 16 18 17 11 12 13
Business Office 15 18 22 20 48 44 40 41 37 34
Civil 14 12 12 12 8 8 8 8 7 7
Finance 7 7 6 7 * * * * * *
Fleet 6 6 5 5 3 3 2 2 1 1
Human Resources 6 6 6 5 * * * * * *
Paralegal 1 1 1 1 * * * * * *
Public Information Officer 1 1 1 1 * * * * * *
Standards & Accountability 2 3 4 3 * * * * * *
Tax 3 1 1 1 * * * * * *
Corrections:
Clerical 2 5 1 10 * * * * * *
Corrections 45 48 61 76 84 76 75 80 76 77
Criminal Records 8 8 6 * * * * * * *
Domestic Violence 2 4 4 2 * * * * * *
Support 9 4 14 4 * * * * * *
Transportation 5 6 7 * * * * * * *
Warrants 5 4 5 5 3 3 4 4 3 3
Criminal Operations:
Administration 6 6 6 4 * * * * * *
Clerical 8 7 3 6 * * * * * *
Criminal Investigations * * * * 28 29 28 32 32 26
Evidence 5 5 5 2 * * * * * *
Investigative Support 6 5 5 6 5 4 4 4 * *
Juvenile 8 6 8 7 6 6 6 6 6 6
Narcotics 8 9 6 5 5 6 5 5 4 6
Patrol 85 78 81 82 79 75 74 75 71 74
Property Crimes 9 9 13 13 * * * * * *
School Security 7 6 6 7 2 * * * * *
Traffic 9 9 8 10 9 9 10 9 8 7
Training 6 6 5 4 5 5 4 5 4 3
Violent Crimes 13 12 12 11 * * * * * *
Special Operations:
Communications/Dispatch 32 33 28 27 29 29 31 28 28 28
Community Outreach 7 7 6 5 5 6 6 6 6 4
Information Technology 4 4 4 4 * * * * * *
Total Full-Time Positions 356 349 366 359 339 327 321 321 301 295
Part-Time Positions
OTHER FUNDS:
Courtroom Security 14 11 12 7 2 2 2 2 2 3
Crossing Guards 9 11 10 9 * * * * * *
All Other Departments 38 37 20 38 45 51 47 45 37 44
Total Part-Time Positions 61 59 42 54 47 53 49 47 39 47
TOTAL 417 408 408 413 386 380 370 368 340 342
Notes: * - Data prior to organizational restructure not available.
Source: Ascension Parish Sheriff's Office
Full-time Equivalent Employees Allotted in Annual Budget
ASCENSION PARISH SHERIFF
FULL-TIME EQUIVALENT PARISH EMPLOYEES
BY FUND/DEPARTMENT
LAST TEN FISCAL YEARS
(UNAUDITED)
84
Exhibit D-18
2021 2020 2019 2018 2017 2016 2015 2014 2013
Population - Total 128,369 126,500 126,604 124,672 122,948 121,587 119,455 117,029 114,393
Service Call Responses 81,865 76,524 79,367 89,845 79,174 79,992 75,809 73,752 75,992
Assigned Cases 2,004 2,105 2,376 2,599 2,603 1,878 1,510 **
Traffic Tickets Issued 2,800 3,878 4,172 4,618 7,126 6,537 2,589 **
Crime Statistics:
Murders 8 10 7 5 8 5 9 10 23
Rapes 26 30 47 42 44 48 48 54 42
Assaults 38 36 47 37 36 46 32 32 55
Total Persons Crimes 72 76 101 84 88 99 89 96 120
Robberies 25 43 54 44 56 75 76 53 69
Burglaries 341 385 427 604 696 694 799 754 731
Theft 2,495 2,798 2,930 3,196 3,218 3,306 3,118 3,116 3,246
Vehicle Theft 264 260 247 225 238 234 218 168 88
Fraud 48 48 77 45 130 217 176 166 172
Total Property Crimes 3,173 3,534 3,735 4,114 4,338 4,526 4,387 4,257 4,306
Total Crimes 3,245 3,610 3,836 4,198 4,426 4,625 4,476 4,353 4,426
Estimated Value of Property Stolen 9,017,904$ 7,270,278$ 6,826,676$ 7,650,241$ 8,746,695$ 7,983,654$ 7,558,597$ **
Estimated Value of Property Recovered 2,370,896$ 1,700,800$ 1,671,065$ 1,662,489$ 1,358,308$ 1,241,794$ 1,251,795$ **
Crime Rate per 1,000 Residents 25.28 28.54 30.30 33.67 36.00 38.04 37.47 37.20 38.69
Notes:
* - Data not available
Source: Ascension Parish Sheriff's Office
See Table 18 for Demographic Statistics
ASCENSION PARISH SHERIFF
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN CALENDAR YEARS
(UNAUDITED)
85
Exhibit D-19
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Public Safety:
Land 5 5 5 4 4 4 3 3 3 2
Buildings 18 17 17 17 15 13 11 10 10 9
Equipment
Boats & Trailers 29 28 28 28 26 23 23 22 19 19
Communications Equipment 1,261 1,261 1,261 632 617 615 609 607 536 529
Computer Equipment 556 556 488 271 244 240 234 227 218 118
Information Technology 188 186 173 168 148 120 101 94 83 75
Furniture 109 97 96 95 85 65 55 49 32 26
Law Enforcement Equipment 396 393 292 292 289 263 210 181 118 109
Security Equipment 162 161 160 152 123 94 74 46 41 38
Other Equipment 265 262 257 255 231 212 181 163 143 132
Vehicles 60 79 98 130 149 178 187 230 293 304
Source: Ascension Parish Sheriff's Office
ASCENSION PARISH SHERIFF
CAPITAL ASSET STATISTICS
LAST TEN FISCAL YEARS
FISCAL YEAR
(UNAUDITED)
86
3
OTHER INDEPENDENT
AUDITORS’ REPORTS
INDEPENDENT AUDITOR’S 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
The Honorable Robert P. Webre
Ascension Parish Sheriff
Donaldsonville, Louisiana
We have audited, in accordance with the auditing standards generally accepted in the United States
of America, Louisiana Governmental Audit Guide, and the standards applicable to financial audits
contained in Government Auditing Standards issued by the Comptroller General of the United
States, the financial statements of the governmental activities, the General Fund, and the aggregate
remaining fund information of the Ascension Parish Sheriff (Sheriff), as of and for the year ended
June 30, 2022, and the related notes to the financial statements, which collectively comprise the
Sheriff’s basic financial statements and have issued our report thereon dated December 22, 2022.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Sheriff‘s
internal control over financial reporting (internal control) as a basis for designing audit procedures
that are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the Sheriff’s
internal control. Accordingly, we do not express an opinion on the effectiveness of the Sheriff’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the entity’s financial statements will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of
deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies and therefore, material weaknesses or significant
deficiencies may exist that have not been identified. Given these limitations, during our audit we
did not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
87
6811 Jefferson Highway | Baton Rouge, LA 70806 | (225) 927-6811 | Facsimile: (225) 932-0000
1404 S. Burnside Avenue | Gonzales, LA 70737 | (225) 647-6811
88
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Sheriff’s financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statements. However, providing an opinion on
compliance with those provisions was not an objective of our audit, and accordingly, we do not
express such an opinion. The results of our tests disclosed no instances of noncompliance or other
matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
Sheriff’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Sheriff’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
This report is intended solely for the information and use of the Sheriff, the Louisiana Legislative
Auditor, and federal and state agencies, and is not intended to be and should not be used by anyone
other than these specified parties. Under Louisiana Revised Statutes 24:513, this report is
distributed by the Legislative Auditor as a public document.
Certified Public Accountants
Baton Rouge, Louisiana
December 22, 2022
89
ASCENSION PARISH SHERIFF
DONALDSONVILLE, LOUISIANA
SCHEDULE OF FINDINGS AND RESPONSES
For the year ended June 30, 2022
1)Summary of Auditors’ Results:
A)The type of report issued on the financial statements: Unmodified opinion.
B)Significant deficiency in internal control that was disclosed by the audit of financial
statements: None.
Material weaknesses: None.
C)Noncompliance which is material to the financial statements: None.
D)Findings relating to the financial statements reported in accordance with Governmental
Auditing Standards: None.
2)Findings - Financial Statement Audit:
None.
90
ASCENSION PARISH SHERIFF
DONALDSONVILLE, LOUISIANA
SUMMARY OF PRIOR YEAR FINDINGS AND RESPONSES
For the year ended June 30, 2022
There were no prior year findings.
91
SPECIAL ACKNOWLEDGEMENTS
Robert “Bobby” Webre
Sheriff
Col. Paul Robert
Executive Officer
Kathleen LoCicero
Chief Financial Officer
Finance Section Personnel
92