Caddo Parish Coronerapp1.lla.la.gov/PublicReports.nsf/CFA70E8E3C6647C... · (COMBINED STATEMENTS -...

1-35*

CADDO PARISH CORONER

ANNUAL FINANCIAL REPORT

FOR THE TWO YEARS ENDED

DECEMBER 31, 1993

jfir provisions of stete law. thisA

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gg 1995

CONTENTS

REPORT OF INDEPENDENT ACCOUNTANTON THE FINANCIAL STATEMENTS

REPORT OF INDEPENDENT ACCOUNTANTON INTERNAL ACCOUNTING CONTROL

REPORT OF INDEPENDENT ACCOUNTANTON COMPLIANCE

GENERAL PURPOSE FINANCIAL STATEMENTS(COMBINED STATEMENTS - OVERVIEW)

Balance sheet - December 31, 1993

Statement of revenues, expenses,and changes in retained earningsFor the two years ended December31, 1993.

Exhibit Schedule Page

— _ i

2 - 3

4 - 5

A

B

Statement of Revenues, expenses,and changes in retained earnings- Budget (GAAP basis) and actual- Year ended December 31, 1992

Statement of Revenues, expenses,and changes in retained earnings- Budget (GAAP basis) and actual- Year ended December 31, 1993

Statement of Cash Flows - For the twoyears ended December 31, 1993

Notes to the financial statements

SUPPLEMENTARY INFORMATION

Exit Conference

Corrective action taken onprior year findings

D

E 10

11 - 17

19

20 - 24

W. MICHEAL ELLIOTT

(318) 239-253?.(318) 235-5135FAX 239-2295

REPORT OF INDEPENDENT PUBLIC

P.O. BOX 1287607-A SOUTH FIFTH STREET

LEESVILLE. LOUISIANA 71496ACCOUNTANT

Honorable Dr. George M. McCormick, IICaddo Parish CoronerShreveport, Louisiana:

I have audited the accompanying general purpose financialstatements of the Caddo Parish Coroner ("the Coroner") as of andfor the two years then ended as listed in the table of contents.These financial statements are the responsibility of the CaddoParish Coroner. My responsibility is to express an opinion onthese financial statements based on my audit.

I conducted my audit in accordance with generally acceptedauditing standards. Those standards require that I plan andperform the audit to obtain reasonable assurance about whetherthe financial statements are free of material misstatement . Anaudit includes examining, on a test basis, evidence supportingthe amounts and disclosures in the financial statements. Anaudit also includes assessing the accounting principles used andsignificant estimates made by management, as well as evaluatingthe overall financial statement presentation. I believe that myaudit provides a reasonable basis for my opinion.

In my opinion, the general purpose financial statements referredto above present fairly, in all material respects, the financialposition of the Caddo Parish Coroner as of and for the two yearsended December 31, 1993, and the results of its operations andchanges in cash flow for the two years then ended in conformitywith generally accepted accounting principles .

My audit was made for the purpose of forming an opinion on thegeneral purpose financial statements taken as a whole . Theaccompanying financial information listed as schedules in thetable of contents are presented for purposes of additionalanalysis and are not a required part of the financial statementsof the Caddo Parish Coroner. The information in these scheduleshas been subjected to the auditing procedures applied in theaudit of the financial statements and, in my opinion, is fairlystated in all material respects in relation to the financial

whole..

Lees vi lie, LouisianaDecember 21, 1994

W. MICHEAL ELLIOTT

(318) 239-2535(SIS) 235-5135FAX 239-2295

P.O. BOX 1287607-A SOUTH FIFTH STREET

LEESV1LLE, LOUISIANA 71496


I have audited the general purpose financial statements of theCaddo Parish Coroner ("the Coroner"}, as of and for the two yearsended December 31, 1993, and have issued my report thereon datedDecember 21, 1994.

I conducted my audit in accordance with generally acceptedauditing standards and Government Auditing Standards, issued bythe Comptroller General of the United States. Those standardsrequire that I plan and perform the audit to obtain reasonableassurance about whether the financial statements are free ofmaterial misstatement.

In planning and performing my audit of the general purposefinancial statements of the Caddo Parish Coroner for the twoyears ended December 31, 1993, I considered its internal controlstructure in order to determine my auditing procedures for thepurpose of expressing my opinion on the general purpose financialstatements and not to provide assurance on the internal controlstructure.

The management of the Coroner is responsible for establishing andmaintaining an internal control structure. In fulfilling thisresponsibility, estimates and judgments by management arerequired to assess the expected benefits and related costs ofinternal control structure policies and procedures. Theobjectives of an internal control structure are to providemanagement with reasonable, but not absolute, assurance thatassets are safeguarded against loss from unauthorized use ordisposition, and that transactions are executed in accordancewith management's authorization and recorded properly to permitthe preparation of financial statements in accordance withgenerally accepted accounting principles.

Because of inherent limitations in any internal controlstructure, errors or irregularities may nevertheless occur andnot be detected. Also, projection of any evaluation of thestructure to future periods is subject to the risk that theprocedures may become inadequate because of changes in conditionsor that the effectiveness of the design and operation of policiesand procedures may deteriorate.

For the purpose of this report, I have classified the significantinternal control structure policies and procedures in thefollowing categories:

Accounting Controls

- Billings/Receivables- Cash receipts- Accounts payable- Cash disbursements

For all of the internal control structure categories listed•above, I obtained an understanding of the design of relevantpolicies and procedures and whether they have been placed inoperation, and I assessed control risk.

My consideration of the internal control structure would notnecessarily disclose all matters in the internal controlstructure that might be material weaknesses under standardsestablished by the American Institute of Certified PublicAccountants. A material weakness is a reportable condition inwhich the design or operation of one or more of the specificinternal control structure elements does not reduce to arelatively low level the risk that errors or irregularities inamounts that would be material in relation to the general purposefinancial statements being audited may occur and not be detectedwithin a timely period by employees in the normal course ofperforming their assigned functions. I noted no mattersinvolving the internal control structure and its operation that Iconsider to be material weaknesses as defined above.

This report is intended for the information of the Caddo ParishCoroner's management and the Legislative Auditor of the State ofLouisiana. This restriction is not intended to limit thedistribution of this report, which is a matter of public record.

Leesville, LouisianaDecember 21, 1994

W. MICHEAL ELLIOTT

(318) 239-2535(318) 235-5135FAX 239-2295

P.O.BOX 1287607-A SOUTH FIFTH STREET

LEESVILLE, LOUISIANA 71496


I have audited the general purpose financial statements of theCaddo Parish Coroner ("the Coroner"), as of and for the two yearsended December 31, 1993, and have issued my report thereon datedDecember 21, 1994.

I conducted my audit in accordance with generally accepted audit-ing standards and Government Auditing Standards, issued by theComptroller General of the United States. Those standards requirethat I plan and perform the audit to obtain reasonable assuranceabout whether the financial statements are free of materialmisstatement.

Compliance with laws, regulations, contracts, and grants applica-ble to the Caddo Parish Coroner is the responsibility of theCoroner's management. As part of obtaining reasonable assuranceabout whether the financial statements are free of materialmisstatement, I performed tests of the Caddo Parish Coroner'scompliance with certain provisions of laws, regulations,contracts, and grants. However, my objective was not to providean opinion on overall compliance with such provisions.Accordingly, I do not express such an opinion.

The results of my tests indicate that, with respect to the itemstested, the Caddo Parish Coroner complied, in all materialrespects, with the provisions referred to in the precedingparagraph. With respect to items not tested, nothing came to myattention that caused me to believe that the Coroner had notcomplied, in all material respects, with those provisions exceptfor the following matter:

Finding: The Coroner did not file an annual year-end reportwith the Caddo Parish Clerk of Court within 90 dayssubsequent to December 31, 1993 pursuant to LouisianaR/S ft 42:283.

Cause: The Coroner was involved in litigation during thattime period regarding reimbursement of certain costsincurred in 1993 and was waiting to record theaccounting impact of such litigation.

Effect: There was no effect upon the financial statements.

4

Recommendation:

I recommend that the Caddo Parish Coroner file suchreports on a timely basis in the future to complywith State law.

This report is intended for the information of the Coroner'smanagement and the Legislative Auditor of the State of Louisiana.This restriction is not intended to limit the distribution of thisreport, which is a matter of public record.

Leesville, LouisianaDecember 21, 1994


BALANCE SHEET

December 31, 1993

EXHIBIT A

ASSETS

Current assets:Cash and cash equivalents (Note B)Accounts receivable (Note C)

Total current assets

Property, plant and equipment (Note D)

Total assets

52,7764,340

57,116

57.116

LIABILITIES AND CAPITAL

Current liabilities:

Accounts payableSalaries payablePayroll taxes payable

Total current liabilities

EQUITY

Retained earnings

Total equity

Total liabilities and equity

9,78214,8331.614

26.229

30,887

30,887

57,116

The accompanying notes are an integral part of this statement.

CADDO PARISH CORONERSTATEMENT OF REVENUES, EXPENSES, AND CHANGES IN

RETAINED EARNINGSFor the two years ended December 31, 1993

1993Revenues:Fees - City of ShreveportFees- Caddo Parish CommissionService revenueVendor Payments for Coroner byCaddo Parish Commission 17,285Coroner's emergency commitments 22,605Report fees 1,693Interest income 182Other income 7,218

Total revenues

Expenses:Salaries - employeesSalaries - CoronerAutomobile expenseAutomobile insuranceAutopsy costsDues and subscriptionsConventions and seminarsComputer service and maintenanceEmployee education expenseLegal and accounting feesInsuranceOther expenses (Note E)Professional feesTaxesTelephoneRetirement expense

Total expenses

Net income

Detained earnings, beginning

detained earnings, ending

S 304,041153,4351,081

507,540

5470,189

37,351

f6.464)

Exhibit B

1992

296,589164,197

22,212638228

483,924

188,85469,950

7,1761 ,446

4,0883,8032,8692 ,060

24,82329 ,623

9,84567 ,02324,35412,49521,780

181,41870,333

8,3252,550

56,2562,9615,8511,1581,617

31,13014,8947,571

26 ,79325,42614,44523,333

$ 3.0,867

"he accompanying notes are an integral part of this statement.

474,061

9,863

f16,327)

f6,4641

Exhibit CCADDO PARISH CORONER

STATEMENT OF REVENUES, EXPENSES, AND CHANGES INRETAINED EARNINGS - BUDGET ( GAAP BASIS) AND ACTUAL -

Year ended December 31, 1992VarianceFavorable

Budget Actual ("UnfavorableRevenues : nf ^nnFees - City of Shreveport $400,000 $ 296,589Fees- Caddo Parish Commission 185,000 164,197Coroner's emergency commitments 15,450 22,272Report fees — 638Interest income - :izr

Total revenues 600.450ExDenses *Salaries - employees 156,667Salaries - Coroner 73,333Automobile expense 9,500 o nAutomobile insurance 3,500 2,550Auto rent ~~~Autopsy costs 198,000Dues and subscriptions 2 , 300Conventions and seminars 7,000Computer service and maintenance 500Employee education expenseLegal and accounting feesInsurance

483,924

181,41870,333

Other expensesProfessional feesTaxesTelephoneTravelParkingRetirement expense

32,30015,3006,75032,30036,00017,000

10.000

56,2562,9615,8511,1581,617

31,13014,8947,571

26,79325,42614,445

23.333

$(103,411)(20,803)6,822638228

(116.5261

(24,751)3,0001,175950

141,744(661)

1,149(658)

(1,617)1,170406(821)

5,50710,5742,555

(13.3331

Total expenses

Net income

Retained earnings (deficit)beginning

Retained earnings (deficit)ending

$600.450 5474,061

9,863

f 16,327) (16.3271

S 116.3271 f6.464

126.389

9,863

9,863


8

Exhibit DCADDO PARISH CORONER

STATEMENT OF REVENUES, EXPENSES, AND CHANGES INRETAINED EARNINGS - BUDGET (GAAP BASIS) AND ACTUAL -

Year Ended December 31, 1993VarianceFavorable

Budget Actual (Unfavorable)Revenues:Fees - City of Shreveport $400,000

185,000$ 304,041

Fees- Caddo Parish Commission 185,000 170,720Service Revenue 1,081Coroner's emergency commitments 15,400 22,605Report fees 1,693Interest income 182Other income --^ 7j_.2_l8

Total revenues 600,400 507,540

Expenses:Salaries - employeesSalaries - CoronerAutomobile expenseAutomobile insuranceAutopsy costsDues and subscriptionsConventions and seminarsComputer service and maintenanceEmployee education expenseLegal and accounting feesInsuranceOther expensesProfessional feesTaxesTelephoneTravelParkingRetirement expense 10,000 21,780

Total expenses $624.4QO $470,189

Net income (24,000) 37,351

Retained earnings (deficit)beginning f 6,464) (6,464

Retained earnings (deficit)ending $(30,464) $ 30.887

$(95,959)(14,280)1,0817,2051,693

1827,218

(92,860)

204,25070,0009,5003,500

198,0001,5007,000500

4,00018,9506,90036,00040,30014,000

188,85469,9507,1761,446

4,0883,8032,8692,060

24,82329,6239,84567,02324,35412,495

15,39650

2,3242,054

198,000(2,588)3,197(2,369)(2,060)(20,823)(10,673)(2,945)

(31,023)15,9461,505

(11.780

$154,211

61,351

$61,351

The accompanying notes are an integral part of this statement

Exhibit E


Statement of Cash Flows

For the two years ended December 31, 1993

Operating activities

Net income

1992

S 37,351 $ 9,863

Adjustments to reconcile net incometo net cash provided by operatingactivities:

Depreciation

Changes in operating assets andliabilities:(Increase) decrease in receivables 700 (4,380)Increase (decrease) in accountspayable (2,386) 1,060

Increase (decrease) in salaries payable 2,135 (1,313)Increase (decrease) in payroll taxespayable (732) (5,077)

Increase (decrease) in other taxes payable (246) (22)Increase (decrease in garnished wagespayable (639) 640

Increase (decrease) in retirement payable (534) 5S4

Net cash provided by operatingactivities 35,649 1,305

Investing activities

Net cash used by investing activities

Financing activities

Net cash used by financing activities

Increase in cash

Cash and cash equivalents

Cash and cash equivalents

35,649

17.127

52,776

1,305

15,822

$ 17,127


10

CADDO PARISH CORONERShreveport, Louisiana

NOTES TO FINANCIAL STATEMENTS

December 31, 1993

NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

As provided by Article V, Section 29 of the Louisiana Constitutionof 1974, Coroners are elected by the voters of each parish forterms of four years. They must be a licensed physician, except inany parish in which no licensed physician will accept the office.The Coroner's office holds inquest and investigates all cases ofsudden death, deaths due to unknown causes, deaths withoutattending physicians or other remedial treatments, or deaths inwhich there is suspicion as to the cause of death. In addition,the Coroner has the right to order an autopsy in any instancewhere he feels it is necessary to determine the cause of death.

In April of 1984, the Financial Accounting Foundation establishedthe Governmental Accounting Standards Board (GASB) to promulgategenerally accepted accounting principles and reporting standardswith respect to activities and transactions of state and localgovernmental entities. The GASB has issued a codification ofgovernmental accounting and financial reporting standards. Thiscodification and subsequent GASB pronouncements are recognized asgenerally accepted accounting principles for state and localgovernment. The accompanying financial statements have beenprepared in accordance with such principles.

1. REPORTING ENTITY

For financial reporting purposes, in conformance with GASBCodification Section 2100, the Coroner includes all funds,account groups, activities, et cetera, that are controlled bythe Coroner as an independently elected parish official. Asan independently elected parish official, the Coroner issolely responsible for the operations of his office, whichinclude the hiring or retention of employees, authority overbudgeting, responsibility for deficits, and the receipt anddisbursement of funds. Accordingly, the Coroner is aseparate governmental reporting entity. Certain units oflocal government over which the Coroner exercises nooversight responsibility, such as the parish council, parishschool board, other independently elected parish officials,and municipalities within the parish are excluded from theaccompanying financial statements. These units of governmentare considered separate reporting entities and issuefinancial statements separate from that of the ParishCoroner.

11


NOTES TO FINANCIAL STATEMENTS

December 31, 1993

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

2. FUND ACCOUNTING

The Coroner is organized and operated on a fund basis as aProprietary Fund Type-Enterprise Fund. In an enterprise fundthe accrual basis of accounting is utilized and revenues arerecognized when earned and expenses are recognized whenincurred. Enterprise Funds are used to account foroperations that are financed and operated in a manner similarto private business enterprises where the intent of thegoverning body is that the costs {expenses, includingdepreciation) of providing goods or services to the generalpublic on a continuing basis be financed or recoveredprimarily through user charges.

FIXED ASSETS AND LONG TERM LIABILITIES

The fixed assets and long-term liabilities of the CaddoParish Coroner are accounted for on the balance sheet of theEnterprise Fund. The fixed assets of the Coroner as shown onthe balance sheet are recorded at historical cost.Depreciation is computed by the straight line method based onthe estimated useful life of the individual assets. AtDecember 31, 1993, there were no fixed assets or long-termliabilities recorded on the Coroner's books.

BASIS OF ACCOUNTING

Basis of accounting refers to when revenues and expenses arerecognized in the accounts and reported in the financialstatements. Basis of accounting relates to the timing of themeasurements made, regardless of the measurement focusapplied. The Coroner's accounts are maintained on a cashbasis of accounting. However, the Enterprise Fund reportedin the accompanying financial statements has been convertedto the modified accrual basis of accounting using thefollowing practices in recording revenues and expenses:

Revenues

Interest income or time deposits (none this period) isrecorded when the time deposits have matured andinterest is available.

Revenues are recognized when they become measurable andavailable to finance expenses of the fiscal period.

12


NOTES TO THE FINANCIAL STATEMENTS

December 31, 1993

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES fContinuedl

4. BASIS OF ACCOUNTING (Continued!

Expenses

Expenses are generally recognized under the modifiedaccrual basis of accounting when the related liabilityis incurred.

5. BUDGET PRACTICES

The Coroner adopts an annual budget for the Enterprise Fundon a modified accrual basis of accounting. The budget islegally adopted and amended as necessary by the Coroner. Allappropriations lapse at year end.

Budget amounts included in the accompanying financialstatements are the original adopted budget, and there were nosubsequent amendments.

13



December 31, 1993

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Continued!

6. VACATION AND SICK LEAVE

Employees of the Coroner's office earn up to twenty-two daysof vacation and sick leave each year. Sick leave must betaken in the year earned. Vacation time is not cumulativeand cannot be paid after termination.

Upon termination of employment, all unused vacation and sickleave is forfeited. There is no liability for unused leavepayable at December 31, 1993.

NOTE B - CASH AND INVESTMENTS

Under state law, the Coroner may deposit funds in demand deposits,interest-bearing demand deposits, money market accounts, or timedeposits with state banks organized under Louisiana law ornational banks having their offices in Louisiana. At December 31,1993, the Coroner has cash and cash equivalents (book balances)totaling $52,776.

Louisiana state law allows all political subdivisions to investexcess funds in obligations of the United States, certificates ofdeposit of state or national banks having their principal officein Louisiana or any other federally insured investment.

14



December 31, 1993

NOTE B - CASH AND INVESTMENTS (Continued^

State law also requires that deposits of all politicalsubdivisions be fully collateralized at all times. Acceptablecollateralization includes the FDIC insurance and the market valueof securities purchased and pledged to the political subdividison.Obligations of the United States, the State of Louisiana andcertain political subdivisions are allowed as security fordeposits. Obligations furnished as a security must be held by thepolitical subdivision or with an unaffiliated bank or trustcompany for the account of the political subdivision.

The Coroner's cash was not in excess of the FDIC insurancecoverage during 1992 or 1993.

NOTE C - DUE FROM OTHER GOVERNMENTAL UNITS

Amounts due from other governmental units at December 31, 1993consisted of the following:

Allen ParishBossier ParishCalcasieu ParishDeSoto ParishJackson ParishLincoln ParishMorehouse Parish

Subtotals

S 100600100600100200200

1,900

Ouachita Parish $ 640Rapides Parish 100Red River Parish 400Richland Parish 100Sabine Parish 200Vernon Parish 100Webster Parish 900

2,440

TOTAL

15

CADDO PARISH CORONERShreveport,- Louisiana


December 31, 1993

NOTE D - PROPERTY, PLANT AND EQUIPMENT

A summary of changes in property, plant and equipment follows:

Balance, December 31, 1991 S

Additions - 1992Deletions - 1992

Balance, December 31, 1992

Additions - 1993Deletions - 1993

Balance December 31, 1993

All property, plant and equipment utilized by the Coroner areproperty of the Caddo Parish Commission ("the Commission") and areincluded in the General Fixed Assets Account Group of theCommission. Therefore, there is no property, plant and equipmentrecorded ont he Coroner's general ledger nor any relateddepreciation expense for 1992 or 1993.

NOTE E- OTHER EXPENSES

"Other expenses" as detailed in the accompanying income statementsconsists of:

Fiscal year endedDecember 31,

Category

Laboratory expenseMedical suppliesEquipment expenseOffice suppliesMiscellaneousPauper burialPostageUniformsRepair - EquipmentRepairs - Building

Total

1993

$ 1,1,1,2,(

1,

$ ?.*

943616207314306)860874337

845

1992

$ 7751,552503

2,404(32255

1,030759168157

$ 7,571

16



December 31, 1993

NOTE G- DEFERRED COMPENSATION PLAN

The Coroner began an employee deferred compensation plan in 1992(effective for budget year 1991), that qualifies under IRS Code457. Total employer contribution costs for the Coroner's Officefor the years ended December 31, 1993 and 1992, respectively were$21,780 and $23,333. The net assets available for distribution atDecember 31, 1993 (fair market value) based upon data provided byPublic Employees Benefits Service Corporation ("PEBSCO"), the plantrustee was $49,579.

Under the provision of the plan, eligible employees are able todefer current taxable income and contribute to the plan. TheCoroner also contributes on behalf of each eligible employee. Bylaw (IRS Code Section 457K) the total annual contribution for boththe office and the employee is limited to $7,500 per year or 25%of gross annual compensation. Also in accordance with Section457K, there is no vesting period, each employee is immediatelyvested into the plan.

17

SUPPLEMENTARY DATA

18

Schedule 1CADDO PARISH CORONER

EXIT CONFERENCE

For the two years ended December 31, 1993

An exit conference was held on January 12, 1995 to discuss theproposed audit report and findings in the internal controlopinion. The following people were present:

Mike Smith, Coroner Office AdministratorW. Micheal Elliott, CPAHenry Dodd, Coroner CPA

19

Schedule 2


CORRECTIVE ACTION TAKEN ON PRIOR YEAR FINDINGS

Condition: The Coroner did not utililize an interest-bearing checking account during the year endedDecember 31, 1991 even though there was arelatively large average balance throughout theyear.

CorrectiveAction: The Coroner's management opened an interest-

bearing account in late 1992.

Comment: The Coroner's office now realizes interestincome as a result of such action.

20

Schedule 2 (cont.



Condition My review of the Coroner's quarterly reports tothe City of Shreveport revealed that they werenot prepared on a timely basis. The firstreports for 1991 were filed in November 1991.

CorrectiveAction: Quarterly reports were filed in 1992 on a timely

basis. However, quarterly reports are notrequired for 1993 and subsequent periods.

Comment: No comment necessary.

21

Schedule 2 (cont.}



Condition: Expense test work reflected that public fundswere used to pay bonuses, amounting to $575, toemployees in 1991.

CorrectiveAction: No bonuses were paid in 1992 or 1993 and

management adopted a policy banning such bonusesin future periods.

Comment: The Coroner's office is now in compliance withstate law.

22

Schedule 2 (cont.)

CADDO PARISH CORONER '*•


Condition The 1991 annual statement of the Coroner wasdeficient in the following area:

The 1991 schedule of expenditures wascompleted on October 22, 1992.

CorrectiveAction: The 1992 report was filed on a timely basis.

The 1993 report was filed late in 1994.

Comment: See compliance opinion exception and relatedcause.

23

Schedule 2 (concluded)

CADDO PARISH CORONER ':


Condition:

During 1992, the City of Shreveport made an inquiry to theLouisiana State Board of Ethics regarding financial arrangementsexisting between Forensic Pathologists, Inc. and the Caddo ParishCoroner's Office particularly as it related to autopsies and otherservices performed by the Coroner's office on behalf of the Cityof Shreveport. This issue involved a lack of laboratory andmorgue facilities in Caddo Parish.

The inquiry related to the legality of the billing procedureswhereby Forensic Pathologists, Inc., owned solely by Dr.McCormick, billed the Caddo Parish Coroner's Office for the use oflab and morgue facilities.

The Board indicated that there appeared to be a technicalviolation of the State ethics law becasue the bills were sentdirectl by Forensic Pathologists, Inc. to the Caddo ParishCoroner's office. The Board also recommended the billingprocedure change as described in the following comments.

These transaction include billings from Forensic Pathologists Inc.to the Coroner totaling approximately $229,659 for the year endedDecember 31, 1991.

A change in the billing procedure was initiated by ForensicPathologists Inc. in order to fully comply with state law. Underthe arrangement, Forensic Pathologists, Inc. bills the appropriategoverning authority, i.e. the City of Shreveport or the CaddoParish Commission for services rendered by it to the Caddo ParishCoroner's Office. This arrangement has been approved by andcomplied with by the City of Shreveport, the Caddo ParishCommission, the Caddo Parish District Attorney's office, and theCaddo Parish Coroner offic.e The Coroner's office is of theopinion that this procedure complies with state law.

Corrective Action:

No such billings occured in 1992 and 1993 pursuant to the abovedescribed agreement.

Comment:

The Coroner's office is now complying with the ruling by theLouisiana State Board of Ethics.

24

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