catahoula parish school board - louisianaapp1.lla.la.gov/publicreports.nsf/7263a537bc9b5e1c... ·...

M 3 i ^

CATAHOULA PARISH SCHOOL BOARD HARRISONBURG, LOUISIANA

June 30, 2009

Under provisions of state \a^, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the LegislativeAuditor and, vi/here appropriate, at the office of the parish clerk of court.

Release Date 1 j ^ I lO

CATAHOULA PARISH SCHOOL BOARD Harrisonburg, Louisiana

TABLE OF CONTENTS

Statement Page No.

Independent Auditor's Report 1

REQUIRED SUPPLEMENTARY INFORMATION -Part I

Management's Di.scussion and Analysis 3

BASIC FINANCIAL STATEMENTS

Govcmment-Widc Financial Statements (GWFS

Statement ofNet Assets 9

Statement of Activities 10

Fund Financial StatementsfPFS)

Govemmental Funds

Balance Sheet 11

Reconciliation ofthe Govoniniental Funds Balance Sheet

10 the Stalemenl of Net Assels 12

Statement of Revenues, Expenditures, and Changes in Fund Balances !3

Reconciliation of Governmontal Funds-Statement of Revenues

Expenditures and Changes in Fund Balances to the Statement of Activities 14 Fiduciary Funds

Slalement of Fiduciary Net Assets 15

NOTES TO THE FINANCIAL STATEMENTS 16

REQUIRED SUPPLEMENTARY INFORMATION - PART II

iVlajor Fund Descriptions 28

Budgetar)' Comparison -General Fund 29


TABLE OF CONTENTS (Continued)

Statement Page No.

Schedule of Board Member's Compensation

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 GoNcrnment Auditina Standards

Independent .Auditor's Report on Compliance With Requirements Apphcable to Each Major Program and on Internal Control Over Compliance in .Accordance With OMB Circular A-133

Schedule of Federal Awards

Notes to Schedule of Financial Awards

Statement of Findings and Questioned Costs

30

31

33

35

36

37

PERFORMANCE AND STATISTICAL DATA

Independent Accountant's Report on Agreed Upon Procedures

General Fund Instructional & Equipment Expenditures !

Education Levels of Public School Staff 2

Number and Type of Public Schools 3

Experience of Public Principals and Full-time

Classroom Teachers 4

Public School Staff Data 5

Class Size Characteristics 6

Louibiiana Educational Assessment Program 7

Graduate Exit Exam 8

I-LEAP Q

39

41

42

43

44

45

46

47

48

49

WILLIAM E. HUGHES, JR., APC CERTIFIED PUBLIC ACCOUNTANT

1815-B Military Hwy. Pinevllle, LA 71360

Ptione {318)443-5444 Fax (318)443-5496 email WHUGHESCPA(̂ TP-SOLVE.COM

INDEPENDENT AUDI lOR'S REPORT

Cataiioula Parish School Board Harrisonburg, Loutsiana

I have audited Ihe accompanying tlnancial statements of the governmental activities, each major fund and the aggregate remaining fund int'orniation ofthe Catahoula Parish School Board as of and for the Year Ended June 30, 2009, which collectively coniprise the School Board's basic financial statements as listed in the table of contents. These rmanciai statements are the responsibility ofthe School Board's management. My responsibility is to express an opinion on these financial statements based on my audit.

I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe L'nUed States. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures In the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as uell as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

In HI) opinion, the financial statements referred to above present fairly, in all material respects, the respcs;llve financial position the governmental activities, each major fnnd and the aggregate remaining fund information of the Catahoula Parish School Board as of June 30, 2009, and the respective changes in financial position and cashflows, where applicable, thereof for the year then ended, in conformity with account ing principles general^' accepted in the United States of America.

In accordance with Government Auditing Standards. I have also issued my report dated June 10,2010 on my consideration ofthe School Board's internal control over financial reporting and on my tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of tills report is to describe the scope of my testing of internal control over financial reporting and compliance and the resnits of that testing, and not to provide an opinion on the internal control over financial reporting or compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing my results.

The management's discussion and analysis and budgetary comparison Information on pages -3 through 8 - are not a required part of the basic financial statement, but are supplementary information required by the Governmental Accounting Standards Board. I have applied certain limited procedures, which consisted principally of Inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, I did not audit the infonnation and express no opinion on it.

My audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the School Board's basic financial statements. The information labeled "Supplemental Information" in the table of contents is presented for purposes of additional analysis anis not a required part of the basic financial statements. The accompanying scheduie of expenditures of federal awards is presented for purposes of additional analysis as required by U. S. Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, and Is not a required part ofthe basic financial statements of the Catahoula Parish School Board. Such Information has been subjected to the auditing procedures applied ill the audit ofthe basic financial statements and. In my opinion, is fairly stated in alJ material respects in relation to the basic financial statemeiUs taken as a whole.

yCC/cU...^^.^ " ^ ^ ^ ^ / William E. Hughes, Jr., A Cerfilled Public Accountant

June 10.2010

Catahoula Parish School Board Management Discussions and Analysis (MD&A)

June 30, 2009

The discussion and analysis of Catahoula Parish School Board's financial perfonnance provides an overall review ofthe School Board's financial activities for the fiscal year ended June 30, 2009. The intent of this discussion and analysis is to look at the School Board's financial performance as a whole; readers should also review the financial statements and notes to the financial statements to enhance their understanding ofthe School Board's fmancial performance.

Government-wide Financial Statements: The Government-wide Fiucmcial Statements are designed to provide readers with a broad overview of the School Board's finances in a manner similar to private sector business.

The Statement ofNet Assets presents information on all ofthe School Board's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position ofthe School Board is improving or deteriorating.

The Statement of Activities presents infomiation showing how the government's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless ofthe timing ofthe cash fiows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash fiows in future periods.

Both ofthe govemment-wide financial statements present functions ofthe School Board that are principally supported by taxes and intergovemmental revenues (governmental activities). The School Board has no functions or activities which are business-like in nature, meaning Ihal they are primarily supported by user fees and charges for services, such as a municipality owned utility system. The governmental activities ofthe School Board include regular and special education programs, support scr\-ices, administration, maintenance, student transportation, and school food services. The School Board contains no other units of government (component units) nor is it contained as a componcni unity of any other level of local or state government.

Fund Financial Statements: A fund is a grouping of related accounts that are used to maintain control over the resources that have been segregated for specific activities or objectives. The School Board, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. All ofthe funds ofthe School Board can be divided into two categories: govemmental funds and fiduciary funds.


June 30, 2009

Governmental Funds: Governmental funds are used to account for essentially the same functions as govemmental activities in the govemment-wide financial statements. However, unlike the govemment-wide financial statements, govemmental fund financial statements focus on near term infiows and oultlows of spendable resources, as well as on balances of spendable resources available at the end ofthe tlscal year. Such information may be useful in evaluating a government's near term financiai requirements. Because ofthe focus of govemmental funds is narrower than that ofthe government-wqde financial statements, it is useful to compare the information presented for govemmental fimds with similar information presented for govemmental activities in the govemmeni-wide financial statements. By doing so, readers may better understand the long term impact ofthe School Board's near-term financing decisions. Both the govemmenlal fund balance and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facihtate this comparison between govemmental funds and governmental activities.

The School Board maintains dozens of individual governmental funds. Infomiation is presented separately in the govemment fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund, School Food Service Fund, Title 1 and IDEA B. The remaining funds are combined into a single, aggregated presentation under the label of other governmental funds, which contains all non-major funds. Individual fund data for each of these non-major funds is provided in the form of combining statements elsewhere in this repoil.

The School Board adopts annual appropriated budgets for the General Fund and Special Reventie Funds. Budgets were not adopted for Debt Service Funds. As such, a budget to actual was not prepared for the Debt Service Ftinds.

Fiduciary Funds: Fiduciary Funds arc used lo account for resources held for the benefit of outside parties such as students. Fiduciaiy funds are not refiected in the government-wide financial statements because ofthe resources ofthose funds are not available to support the School Board's programs. The sole fiduciaiy fund ofthe School Board is the School Activity Fund, which contains monies belonging to the schools, their sludents, clubs and other activities.

Notes to the imancial statements: The notes provide additional information that is essential to a full understanding ofthe data provided in the government-wide and fund financial statements.


June 30, 2009

FINANCIAL ANALYSIS OF THE ENTITY

Statement ofNet Assets AsofJune30,2009

CuiTent and other assets S 6,198,217 Investments 1,483,568 Capital Assets 5.594.449

Tolal Assets 513.276,234

Other liabilifies $ 2,909,552 Compensated Absences Payable 427,813 Bonds Payable 622.181

Total Liabilities S 3.959,546

Net Assets Invested in capital assets, net of debt $ 4,972,268 Restricted for debt service 43,680 Restricted for Medicaid 62,203 Unrestricted 4,238.537 Total Net Assets S 9.316.688

Capital assets, which are reported net of depreciation, account for 42% ofthe total assets ofthe School Board.

Bonds payable, which have decreased S109,182 from the prior year, account for 16% of total liabilities reported.

Net assets invested in capital assets account for 53% ofthe total net assets reported.

Unrestricted net assets account for 45% ofthe total net assets reported, the same percentage as the previous year.

Total net assets have increased by 5502,012 or 6% from the prior year, partially due to the purchase of mukiple buses by the district/schools. The assets also increased due to building improvements made due to Gustav and sewage issues.


June 30, 2009

Changes in Net Assets For the year ended June 30, 2009

Revenues Charges for services S 102,349 Operating Grants 3,441,023 Capital Grants

General Revenues Property Taxes 862,609 Sales Taxes 2,108,454 Rents/Leases 84.269 Earnings on Investments 54,827 MFP 10,583,909 Other 372.221

Total Revenues $17,609,661 Expenses

Regular Educafion $ 5,976,455 Special Education 1,653,586 Vocational Education 712,870 Other Instructional 194,156 Special Programs 808,441 AduU Education Pupil Support 776,591 Instructional Staff Support 1,355,426 General Administrative 397,541 School Administration 749,040 Business Services 430,472 Operations & Maintenance 1,341,480 Pupil Transportation 1,189,212 Central Services 11,268 Community Services 12,050 Facility Acquisition 193,675 Unallocated Depreciation Interest on Debt Services 22,630 Food Services 1,282,755

Total Expenses 517,107,649

Excess (Deficiency) of Revenue over Expenses $ 502,012

MFP, which accounts for 60% of total revenues, increased £183,087 over 2007-2008. The increase was due to additional state funding being added to the fomiula.


June 30,2009 Property tax collections remained steady for the year.

Sales tax collections increased from the prior year. Sales lax collections increased $203,426 or 1 1%. The increase is due to the passing of a new 1% sales tax that went into effect .lanuary 1,2009.

Eamings on investments decreased 564,176 or 54% from the prior year. This can be attributed to lower investment rates.

Most other revenue and expense accoimts did not change significantly from prior year. Expense accounts that increased were mosfiy due to increased benefit costs.

CAPITAL ASSET AND DEBT ADMINISTRATION

Capital Assets '

At the end of 2009. the Catahoula Parish School Board had 55,594,449 invested in a broad range of capital assets, including land, buildings, and equipment.

This amount represents a net increase of 5151,228, or 3%. This increase includes all additions, deletions and annual depreciation.

Capital Assets at Year-end (Net of Depreciation)

Land Buildings Equipment

Totals

2009 52,388,000 3,097,810 108,639

55,594,449

2008 $2,388,000 3,000,843

54,378 55,443,221

Long-term Debt

At the end ofthe cuiTent fiscal year, the Catahoula Parish School Board had bonded debt outstanding of 5530,000. There was also outstanding $92,181 of Qualified Academic Zone Bonds that are interest fi-ec. The total of this is a 16% decrease over the prior year due to payments made during the year.


June 30, 2009

VARIATIONS BETWEEN ORIGINAL AND FINAL BUDGETS

Sales Tax collections were more than expected due to stronger sales during the year. This can be in large part attributed to road and bridgework. MFP was higher due to added teacher &. suppoil staff raises. The expenses were higher due to a variety of issues mainly relating to the increased salaries and benefits costs.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS

Growth ofthe parish seems to be declining. Sales tax collections as a percentage ofthe prior year are down considerably. Total sales tax collections will show an increase for this year due to the fact that only 6 months ofthe new tax was collected last year.

The Catahoula Parish School Board's elected officials considered the following factors and indicators when setting next year's budget. These factors and indicators include:

• Property tax millages stayed the same since they were already at their maximum. • There were additional pay increases for employees due to the new sales tax. • MFP decreased due to loss of students in the amount of 5429,000. • Other expenditures are expected to remain the consistent with the cuirent year.

The Catahoula Parish School Board expects that next year's results to be in a due to the considerable loss of Sludents.

CONTACTING THE CATAHOULA PARISH SCHOOL BOARD'S MANAGEMENT

This financial report is designed to provide a general overview ofthe School Board's finances with an interest in die government's financial position and operations. Questions concerning any ofthe infomiation provided in this report or request for additional financial information should be addressed to Christi Lofton, Business Manager, Catahoula Parish School Board, P.O. Box 290, HaiTisonburg. LA 71340.

ASSETS


STATEMENT OF NET ASSETS JUNE 30. 2009

Cash and cash equivalents $ 3,939,929 Investments 1.483,568 Receivables 1.240.068 Interfund receivables 985,251 Inventory 32.969 Other Assets Land, Building, and equipment 5.594.449

TOTALASSETS $ 13.276,234

LIABILITIES AND NET ASSETS

LIABILITIES Salaries and benefits payable Interfund payables Accounts payable and other liabilities Deferred revenues Compensated absences payable Long-term liabilities

Due within one year Due in more than one year

TOTAL LIABILITIES

NET ASSETS Invested in capital assets, net of related debt Restricted for debt service Restricted for medicaid Unrestricted

TOTAL NET ASSETS

$

$

$

s

1,869.557 985.251 54.444 300

427,813

114.181 508.000

3,959,546

4,972,268 43,680 62.203

4,238.537

9,316,688


STATEMENT OF ACTIVITIES JUNE 30, 2009

Functions/Programs Governmental Activities: Instruction: Regular Educalion Special Education Vocational Education Other Instructional Special Programs Adult Education

Total Instnjctton Support Services: Pupil Support Instructional Staff Support General Administrative School Administration Business Services Operations & Maintenance Pupil Transportation Central Services Community Services Facility Acquisition Unallocated Depreciation Interest on Debt Services

Total Support Services

Total Governmental Activities

Business-type activities: Food Services

Total Business-type activities

Total School District

s

T

$

s

$

s s

$

Expenses

5,976,455 1,653,586

712,870 194,156 808.441

. 9.345,509

776.591 1.355,426

397,541 749,040 430,472

1.341,480 1.189,212

11,268 12,050

193,675

-22,630

6.479,385

15,824,894

1.282.755 1,282.755

17,107.649

Charges for Services

s -----

5

S

-----------

S

$

S 102,349 S 102,349

S 102,349

General Revenues: Taxes: Ad Valorem

Program Reven Operating Grants and

Contributions

S

5

S

s

s

s s

s

274.837 180.777 34.606 57,113

828,738

-1.376,072

138.883 896,705

18,506 55,529

3 261.429

26.861 66

5,930

---

1.403,911

2.779,983

661.040 661,040

3.441.023

Up to 1% Collection Dy Sheriff Sales Taxes Rents/Leases Earnings on investments Transfers Other Restricted Grant Revenues Other State Source; MFP Deferred Revenues Other

ues

(

S

X s

s

s

s s

s

Capital Grants and

Contributions

---

---

-------------

-

--

-

Total General Revenues & Special Items

Excess (Deficier

Net Assets-July Net Assets-Jun€

10

icy) of revenues over

1.2008 i30. 2009

expenses

Net (Expenses) Revenue and

Changes In Net Asset

Governmental

S

S

s

$

s

s s

$

s

$ s

s

Unit

(5.701,618) (1.472,809)

(678.264) (137.043)

20.297

-(7.969.436)

(637.708) (458.721) (379,035) (693.511) (430.469)

(1.080.052) (1.162,351)

(11.202) (6,120)

(193,675)

-(22,630)

(5.075,474)

(13.044,911)

(519.366) (519,366)

(13.564.277)

829.739 32.870

2.108.454 84,269 54,827

_ (97.581) 198,467

10,583.909

-271.315

14.066.289

502.012

8,814,676 9.316.688


GOVERNMENTAL FUNDS Balance Sheet JUNE 30. 2009

ASSETS Cash and cash equivalents Investments Receivables Due from other funds Inventory Other Assets

TOTAL ASSETS

LIABILITIES Liabilities: Salaries and benefits payable Due toother funds Accounts payable and other liabilities Defenred revenues

TOTAL LIABILITIES

Ganeral School Food

Service Title I

S 3.521,842 S 900.000 252,493 985,251

82,420 S 20,000

2,371 446,789

32,969

IDEAB

158,407

Other Government Total

335,667 S 3.939,929 563.568 1,483.568 380,008 1.240.068

985.251 32.969

$ 5,659.586 S 137,760 S 446,789 S 158,407 S 1.279,243 S 7,681,785

S 1,732,607 $ 49.752 S 18,172 S 10.660 S 58,367 S 1.869.557 80.959 - 428,615 141.513 334.164 985,251 32,922 367 - 6,229 14.926 54,444

300 - - - - 300

$ 1.846,788 $ 50,119 £ 446,787 S 158,402 S 407.456 S 2.909,552

Fund Balance: Reserved for Debt Service Reserved for Medicaid Unreserved:

Designated Undesignated

S - $ 62.203

381.383 3,369.212

TOTAL LIABILITIES AND FUND BALANCES

87,641

TOTAL FUND BALANCES £ 3,812.798 S 87,641 S 2 $

43,680 S

828.107

43,680 62.203

381.363 4.284,967

5 S 871.787 S 4,772.233

S 5.659.586 S 137,760 S 446.789 S 158.407 $ 1.279,243 S 7,681.785


RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS

JUNE 30, 2009

Total Fund Balances-Governmental Funds $ 4,772.233

Cost of capital assets at June 30, 2009 Less: Accumulated Depreciation as of June 30, 2008

$ 30.916,497 (25.322.048) 5,594.449

Long-term liabilities at June 30, 2009 Bonds payable Accrued interest payable (Compensated absences payable

Total net assets at June 30, 2009--Governmental Activities

S (622,181)

(427,813) f 1.049.994^

$ 9,316,688

12

CATAHOULA PARISH SCHOOL BOARD Harrisonburg. Louisiana

GOVERNMENTAL FUNDS Statement of Revenues. Expendifuros and Changoa fn Fund Balance

JUNE 30. 2009

REVENUES Local Sources: Ad Valorem Taxes Sales Taxes Rents/Leases Earnings on Invcslmeats Other Sialo Sources: MF? Restncted Gran;s Olher Federal Sources: Free & Reduced Meal Payment/Commodities Restricted Grams

TOTAL REVENUES

EXPENDP-URES Instructfon: Regular Education Special Educalion Vocational Education Other Instructional Special Programs Adutl Educalion

Total Instnjction

S

s

$

s

General

367.993 2.108,454

84,269 34,436 80.759

10.384,730 210,423

24,643

-62,833

13,366.539

5,700,338 1.472,809

678.264 137.043

4.889

. 7.993,342

School Food

$

S

s

$

Servic?

---

427 105,357

199.179 --

661,041 17,183

983.187

$

S

S

s

Title 1

--

• -

•

-

-907,635

907.635

----

479,852

-479.652

S

$

s

s

IDEAP

413,360

413.360

-145,553

----

145.553

Other

Qovernrwnt

s

s

$

s

494,616

-•

19,964 279.965

• 234.838 133.201

-642,707

1.805,291

275.038 35.225 34,606 57,113

348.883

-750,865

S

s

s

s

Total

862,609 2,108.454

84.269 54.827

466,080

10.583.909 453,261 157.844

661.041 2,043.718

17,476.012

5.975.376 1.653,586

712.870 194,156 833,624

-9.369.612

Support Services: Pupil Support Instructional Staff Support General Adminisualive School Aaministration Business Scrvrces Operations & Maintenance Pupil Transportalion Central Services Community Services


$ 637.708 363.235 391,920 693,511 430.469

1,091,942 1.184.337

11.202 6.120

$ 4.810.445

S

S

- s

- s

-310.209

-. .

13,153 5.893

-5.930

335,185

S

S

129.833 94,887

--. -

895

•

225,615

$

S

9.050 587.095

18,506 55,529

3 248,276

20,074 66

. 938,598

$

S

776,591 1.355,426

410.426 749.040 430,472

1,353.371 1.211.198

11.268 12,050

6.309,842

Facility Acquisition and Construction Food Services DBt)t Services: Principal reliremenl Interest and Bank Charges

284,092 S 216,433 1.062,251

2.255

- S 284.092 352 1.279.036

106,927 22,630

109,182 22.630

TOTAL EXPENDITURES $13,306,567 S 1,062.251 S 815.037 S 371.167 $ 1,819.372 S 17.374.395

Other Financing Sources (Uses) Transfers of Indirect Cost tn Operating Transfers In Sale of Surplus Items InsurarKe Proceeds from losses Operating Transfers Out Indirect Cosls Out

TOTAL OTHER FINANCING BOURSES(USES)

167.225 S 35.954

115,000 (21.759)

(92,599) (42.193)

133.535

(132.746) (32.433)

167.225 169.489

115.000 (154.505) (167.225)

296.420 S $ (92.599) $ (42.193) S (31.644) S 129.984

NET CHANGE IN FUND BALANCES

Fund Balance-Begtnning Prior Period Adjustment Fund Balar>ce--Ending

S 356.392 $ (79.064) S

3.459.291 166.706 (2,865)

$ 3,812.798 $ 87.642 $

(1) $

3

2 S

(45,725) I 231,602

917.511 4.543.516 {2.665)

5 $ 871.786 $ 4,772.233

13


RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCE TO STATEMENT OF ACTIVITIES JUNE 30, 2009

Total Net Changes in Fund Balances - Cun'ent year Prior period adjustments Total Net Changes in Fund Balance Govennmental Funds

S 231,602 (2.885)

228,717

Capital Assets: Capital Outlay capitalized Depreciation expense for year ended June 30, 2009

S 356,549 (205.321) 151.228

Capital Assets acquired through Q2AB

Long Term Debt: Principal portion of debt service payments Excess of compensated absences earned over amounts used

109.182 12.885 122,067

Change in Net Assets-Governmental Ativities 502,012

14


STATEMENT OF FIDUCIARY NET ASSETS JUNE 30, 2009

ASSETS Cash and cash equivalents $179.019

TOTALASSETS $179,019

LIABILITIES Deposits due others $179,019

TOTAL LIABILITIES $179,019

15


Notes to the Financial Statements As of and For the Year Ended June 30, 2009

I. GEM-:KAL INFORMATION

The Catahoula Parish School Board was created by Louisiana Revised Statute (LSA-R.S.) 17:51 to provide public education forthe children in Catahoula Parish. The School Board is authorized by LSA-R.S. 17:81 to establish policies and regulations for its own government consistent with the laws of the Stale of Louisiana and Ihe regulations ofthe Louisiana Board of Elementary and Secondary Education. The School Board is comprised of nine members wlio are elected from nine districts for terms of four years.

The School Board operates 9 schools within the parish with a total enrollment of approximately 1,646 pupils for the Year Ended June 30, 2009. In conjunction with the regular education programs, some of these schools oftcr special education and/or adult education programs. In addition, the School Board provides transportation and school food ser>'iccs for the students.

2. SUMMARY OF SIGMFICANT ACCOUNTING POLICIES

The accounting policies ofthe Catahoula Parish School Board conform with generally accepted accounting principles (GAAP) as applied to governments. The Governmcnlal Accounting Standards Board (GASB) is Ihe standard-setting body for establishing governmental accounting and financial reporting principles.

This tlnancial report has been prepared in conformit)' with GASB Statement No. 34,Basic FinaiicialStatements and Manaseiiu'iit's Di.scus.siun and Analysis -for State and Local Governments Issued June, 1999. The following is a suiiimarv of Ihe School Board's significant policies.

.A. FINANCIAL REPORTING ENTITY

GASB Statement No, 14 established criteria for determining the governmental reporting entity and component units that should be included within the reporting entity. Under provisions of this Statement, the School Board Is considered a prlmarj* government, since it is a special purpose government that has a separately elected governing body having ultimate accountability to the electorate, has a separate legal standing and is fiscally independent of other state and local governments. As used in GASB Statement 14, fiscally Independent means that the School Board may, without the approval or consent of another governmental entity, determine or modify Its own budget, levy Its own laxcs or set rates and charges and issue bonded debt. The School Board has no component units, as defined by GASB Statement 14 as olher legally separate organizations for which the elected School Board members are financially accountable. There are no other primary governments with which the School Board has a significant relationship,

B, FUND ACCOUNTING

The financial transactions of the School Board are recorded in individual funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise Its assets. liabilities, fund balances, revenues and expenditures. Each account group represents a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because tbey do not alTect net expendable available financial resources. Fund accounting Is designed to demonstrate legal compliance and to aid management by segregating transactions related to certain School Board functions and activities. A fund Is a separate fiscal and accounting enthx with a self-balancing s t̂ of accounts.

16

CATAHOULA PARISH S C H O O L BOARD Harr isonburg, Louisiana

Notes to the Financial Statements (Continued)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLlClES(conlinued)

Funds ofthe School Board are classified into two categories: Governmental and Fiduciar>' as discussed below.

Governmental Funds

Governmental funds account for all or most ofthe School Board's general activities, including the collection and disbursement of specific or legally restricted monies, the acquisition or construction of general fixed assets, and Ihe servicing of general long-term debt. Governmental funds include:

1.. General Fund -The general operating fund ofthe School Board and accounts for all financial resources, except those required to be accounted for in olher funds.

2. Special Revenue Funds - Account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

3. Debt Service Funds-Account for transactions relating to resources retained and used for the payment of principal and Interest on the long-term debt recorded in the general long-term debt account group.

4. Capital Projects Funds - Account for financial resources received and used for the acquisition, construction, or Improvement of capital facilities not reported in the other governmental funds.

Fiduciarj' Funds

I. School Activity Agency Fund - Accounts for assets held by Ihe School Board as an agent for the individual schools and school organizations. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations but utilizes the modified accrual basis of accounting..

C. BASIS OF PRESENTATION

The School Board's Basic Financial Statements consist ofthe government-wide statements on all ofthe non-fiduciary funds activities and fund financial statemeHts(individual major funds and combined non-major fund). The statements are prepared In accordance with accounting principles generally accepted in the United States of America as applied to governmental units. Private sector standards of accounting and financial reporting issued prior to December 1,1989, generally are followed in both the government-wide financial statements and proprietar>' fund financial statements to the extent that those standards do not conflict or contradict guidance of the GASB.


Notes to Ihe Financial Statements (Continued)

D. MANAGEMENT FOCUS/BASIS OF ACCOUNTING

Government-Wide Financiai Statements(G\VFSf

The Statement of Net Assets and the Statement of Activities display information about the reporting government as a whole. These statements include all the financial activities of the School Board except for the Fiduclar\' Fund. The Fiduciary Fund is only reported In the Statement ofNet Fiduciary Assets at the Fund Financial Statement level.

The GWFS were prepared using the economic resources measurement focus and the accrual basis of accounting. Revenues, expenses, gains, losses, assels and liabilities resulting from the exchange or exchange-like transactions are recognized when Ihe exchange occurs (regardless of when cash Is received or disbursed). Revenues, expenses, gains, loses, assets and liabilities resulting from non-exchange transactions are recognized in accordance with the requirements of GASB No. 33, Accounting and Reporting for f^on-exchange Transactions.

Program Revenues

Program revenues included in the Statement of Activities are derived directly from parties outside of the School Board's taxpayers or citizenry, as a whole; program revenues reduce the cosl of the function to be financed from the School Board's general revenues.

Allocation of Indirect Expenses

The School Board reports all direct expenses by function in the Statement ofNet Activities. Direct expenses are those that are clearly identifiable by function. Indirect expenses of other functions are not allocated to those functions but are reported separately in the Statement Of Activities. Depreciation expense which can be specifically identified by function is Included in the direct expenses of each function. Depreciation on the buildings is assigned to the general administration function due to the fact that school buildings serve multiple purposes. Interest on long-term debt is considered as indirect expense and is reported separately on the Statement of Activifies.

Fund Financial SlatementsrFFS)

Governmenl Funds

The accounting and financial reporting treatments applied to a fund Is determined by its measuremenl focus. All governmental funds are accounted for using a current financial resources measurement focus. With Ihis measurement focus, only current assets and current liabilities generally are Included on the balance sheet. Operating statements of these funds present increases (i.e. revenues and other financial sources) and decreases(Le. expenditures and olher financing uses) in nel current assets.



Governmental Funds are accounted for on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized in the accounting period in which they become susceptible to accrual - that Is, when they become measurable and available to pay current period liabilities. Such revenue items are ad valorem taxes, sales taxes and state and federal entitlements. Sales and use faxes and ad valorem taxes are considered "^available" when expected to be collected within the next two months. Revenue from state and federal grants is recorded when the reimbursable expenditures have been incurred.

Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Costs of accumulated unpaid vacafion, sick leave and olher employee benefit amounts are reported in the period due and payable rather than Ihe period earned by employees and general long-term obligations principal and interest payments are recognized only when due.

E. BUDGET PRACTICES

Preliminary budgets for the ensuing year are prepared by the director of business and finance beginning in August. The availability ofthe proposed budgets for public Inspection and the date of public hearing on the budgets are then advertised in the official journal. During a special September meeting, the School Board holds a public hearing on the proposed budgets in order to receive comments from citizens. Changes are made to the proposed budgets based on the public hearing and the desires ofthe School Board as a whole. The budgets are then adopted during the special September meeting, and notice is published in the ofilcial journal.

The School Board adopted budgets for the General Fund and all special revenue funds. Budgets are prepared on the modified accrual basis of accounfing. All appropriations lapse at year end and must be reappropriated during the following year to be expended. Encumbrances arc not recognized within the accounting records for budgetary control purposes. Formal budget integration (within the accounting records) is employed as a management control device. The superintendent of schools is authorized to transfer amounts between line items within any fund. However, when actual revenues within a fund fail to meet budgeted revenues by 5% or more, and/or actual expenditures within a fund exceed budgeted expenditures by 5% or more, a budget amendment is adopted by the School Board in an open meeting. Budget amounis included in the accompanying financial statements include the original adopted budget and all subsequent amendments.

F. ENCUMBRANCES

Encumbrance accounting is not employed. However, outstanding purchase orders are taken into consideration before expenditures are incurred in order to assure that applicable appropriations are not exceeded.

19

CATAHOULA PARISH SCHOOL BOARD Harr isonburg, Louisiana


G. CASH, CASH EQUIVALENTS AND INVESTMENTS

Cash and cash equivalents include amounts in demand deposits. Investments consist of cerfificates of deposits with varying maturities less than twelve months.

The School Board maintains seven bank accounts, exclusive ofthe Individual school's bank accounts, with the School Board's fiscal agent banks. These seven accounts are the Master Bank Account, Consolidated Payroll account, Worker's Compensation Special Payroll Account, and Ihe Sales Tax Account and three Certificates of Deposits. As of June 30, 2009, there were no cash overdrafts with the fiscal agent banks.

The School Board maintains separate ''book" cash accounts for each separate fund. Negative book cash balances appear In the combined statements as a liability -" Due to Other Funds"

H. INVENTORY

Inventory ofthe School Lunch Special Revenue Fund consists of food purchased by the School Board and commodities granted by the United Stales Department of Agriculture through the Louisiana Department of Agriculture and Forestry. The commodities are recorded as revenues when received. However, all inventory items are recorded as expenses when consumed. All inventor) Items purchased are valued at the lower ofthe costs (first-in, first-out) or market, and commodities are assigned values based on information provided by the United States Department of Agriculture.

I. CAPITAL ASSETS

Capital assets are capitalized at historical cost or estimated historical cost for assets where the actual historical cost is not available. Donated assets are recorded as capital assets at the estimated fair value at the date ofthe donation. The system for Ihe accumulation of fixed asset cost data does not provide the means for determining the percentage of assets valued at actual cost and those valued at estimated cost.

Capital assets are recorded In the GWFS but are not recorded in the FFS. AH capital assets are depreciated using the straight-line method over Iheir estimated useful lives. No salvage value has been taken into consideration since surplus assets are sold for immaterial amounts. Useful lives are approximately 40 years for buildings and 3 to 20 years for equipment.

The School Board does not possess any material amounts of infrastructure capital assets, such as parking lots and sidewalks. Amounts expended for such assets prior to July I, 2002 have been added to the related buildings.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

20



J. RESERVES AND DESIGNATIONS

Portions of fund balances are reserved for future uses, and, therefore, are not available for appropriation or expenditure. Designations of unreserved fund balances in Governmental Fund types indicates the School Board's plans for the use of financial resources In a future period.

K. INTERFUND TRANSACTIONS

During the course of normal operations, the School Board has numerous transacfions between funds, including expenditures and transfers to provide services, construct assets and service debt. The accompanying financial statements generally refiect such transacfions as operating transfers.

L. SALES TAX

On November 18,1967, voters ofthe parish passed a 1% sales tax for an indefinite period of time. Ofthe 1%, 3/4 is dedicated to salaries of school teachers and other School Board employees, while the remaining 1/4 is dedicated to She operation ofthe parish school system. On April 7, 1987, voters approved a 1% lax for an indefinite period of time. The tax Is dedicated to operaiing Ihe parish school system. The School Board received a 2% sales tax. The taxes are collected by the Concordia Parish School Board and deposited in a bank account for the Catahoula Parish School Board. For its collection services, the Concordia Parish School Board received 1 1/4% of collected sales taxes. The sales taxes are recorded as revenue in the General Fund.

M. COMPENSATED ABSENCES

All twelve-month employees earn from 10 to 18 days of vacation leave each year, depending upon length of service with the School Board. Vacation leave can be accumulated. Upon separation, all unused vacation leave Is forfeited.

All School Board employees earn from 10 to 18 days of sick leave each year, depending upon the number of mouths employed. All employees accumulate sick leave without limitation. Upon retirement or death, unused sick leave of up to 25 days is paid to the employee or to the employee's estate at Ihe employee's current rate of pay. Under the Louisiana Teachers Retirement System, the lotal unused sick leave, including the 25 days paid, is used In the retirement benefit computation as earned service for leave earned prior lo July 1, 1988. For sick leave earned after July 1,1988 under the Louisiana Teachers Retirement System and tor sick leave earned under the Louisiana School Employees Retirement System, all unpaid sick leave, which excludes the 25 days paid, is used in the retirement benefit computation as earned service.

Sabbatical leave may be granted for rest and recuperation, and for professional and cultural improvement. Any employee with a teaching cerfificate is entitled, subject to approval by the School Board, to one semester of sabbatical leave after three years of continuous service or two semesters of sabbatical leave after six or more years of continuous service. Sabbatical leave benefits are recorded as expenditures in the period paid.

21


Notes to Ihc Financial Statements (Continued)

The cost of leave privileges. c(»mpuled in accordance with the GASB Codification Section C60. is recognized as a currenl-year expenditure in the governmental funds when leave is actually taken or when employees or their heirs are paid for accrued leave upon retirement or death. The cosl of leave privileges not requiring cnrreiU resources is recorded in the general long-term obligations account group.

At June 30, 2009, employees ofthe School Board have accumulated and vested S 427,813 of employee leave benefits, computed in accordance with GASB Codification Section C60. The liability is recorded within the general long-term obligations account group.

3. EOUITV IN POOLED CASH AND EQUIVALENTS

A. EQUITY IN POOLED CASH

The School Board maintains a cash pool that is available for use by all funds. Positive bank cash balances are displayed on the combined balance sheei as "Cash". Negafive book cash balances are included in "Due to Ofiier Funds" on the combined balance sheet.

B. DEPOSITS AND INVESTMENfS

Ar year end, Ihc carrying amount of the School Boards deposits and investments was S 5,423,497 and the bank balance was S 5,596,258. Ofthe bank balance, S 414,507 was collateralized by FDIC insurance and S 5,548,751 was collateralized with securities held by the pledging financial instiiuliuns' agents in the name of (he School Board. Securities that may be pledged as collateral are oblijiations ofthe U, S. Go^erHnIent and its agencies and obligations ofthe State of Louisiana and its municipalities and school districts.

4 AD VALOREM TAXES

The following is a summary of authorized and levied ad valorem tax millages for the Year Ended June 30, 2009:

Parish wide laves: Constitutional Special operational Special leeuay School building repair

and equipment District taxes: .Maintenance:

School District No. I School Distrid No. 2 Schcjol District No. 25

Authorized

4.38 5.70 5.70

1.60

4,88 5.05 5.56

Levied 2008

4.12 5.79 5.79

1.55

4.79 4.60 5.1H

Expiration Date

Indefinite 2009 2013

2008

2011 2011 2011

22



Bond Sinking: School District No. 1 -

1993 (Refunded Debt) 6.54 4.01 2009 School District No. 5 59.56 20.00 2014

Taxable property in Louisiana Is required by law to be assessed annually by the Parish Assessor (or by the Louisiana Tax Commission in the case of public utility property). The Catahoula Parish Sheriff, us provided by State Law. is the official collector of general properly taxes levied by the School Board.

Taxes are due and payable by December 31 of Ihe year assessed and the Hen date is January 1 ofthe following year. Historically, virtually all ad valorem taxes are collected since they are secured by property. Therefore, no allowance for uncollected taxes has been established.

5. RETIREMENT SYSTEMS

Substantially all employees ofthe School Board are members of two statewide retirement systems. In general, professional employees (such as teacliers and principals) and lunchiooin workers are members ofthe Louisiana Teachers Retirement System (TRS); other employees, such as custodial personnel and bus drivers, are members ofthe Louisiana School Employees Retirement System (LSERS). GeneraUy, all full-time employees are eligible to participate hi the systems, with employee benefits vesting after 10 years of senice.

Benefits ofthe systems are funded by employee and employer contributions. The contribution rates (as a per cent of covered salaries) are established by state law as follows:

2009 Emnlovee Enmlover

Louisiana Teachers Retirement System (TRS): Regular 8.0% 15.5% Plan B 8.0% 15.5%

Louisiana School Employees Retirement System (LSERS) 7.5% 17.8%

23

CATAHOULA PARISH S C H O O L BOARD Harr isonburg , Louisiana

Notes to the Financial Statements (Confinued)

The School Board's employer contribufion for the TRS, as provided by state law. is funded by the State of Louisiana through annual appropriations, by deductions from local ad valorem taxes, and by remhtances front tlie School Board. For the LSERS, ail ofthe School Board's employer contributions are funded by the State of Louisiana through annual appropriations. Benefits granted by the retirement systems are guaranteed by the State of Louisiana under provisions ofthe Louisiana Constitution of 1974. For Ihe year ended June 30, 2009, the current-year payroll for the School Board totaled S 9,866,662. The employer contributions and total current-year payroll of covered employees for the Year Ended June 30, 2009. are as follows:

Regular Plan B LSERS Total

Employer contribution: $ 1,175,681 S 54,305 $ 132,311 $ 1,362,297 total covered current-

year payroll: S 7,579,168 $ 350,364 $ 733,332 $ 8,662,864

6. POST-RETIREMENT HEALTH CARE AND LIFE INSUR.\NCE BENEFITS

The Catahoula Parish School Board provides certain continuing health care and life insurance benefits for its retired employees. Substantially all of the School Board's employees become eligible for these benefits if they reach normal retirement age while working for the School Board. These benefits for retirees and similar benefits for active employees are provided through an insurance company or the State Employees Group Benefits Program, whose monthly premiums are paid jointly by the employee and by the School Board. The School Board recognizes the cost ofproviding tiiese benefits (the board's portion of premiums) as an expenditure when Ihe monthly premiums are due.

7, GENERAL LONG-TERM OBLIGATIONS

The following is a summary of long-term obligation transactions for the Year Ended June 30,2009:

QZAB Loan Bonded Compensated

Pavable Debt Absences Total Long-term obligations at July 1,2008 $106,363 S 625,000 S 440,698 51,172,061

Additions - - - _ Deductions (14.1821 (95.000) (12,885) (122.067)

Long-term obligations at June 30,2009 $ 92.181 $ 530.000 S 427.813 S 1.049.994

Compensated absences payable consists ofthe portion of accumulated sick leave ofthe goverinnental funds that is not expected to require current resources.

School Board general obligation bonds outstanding at June 30,2009, mature from 2009 to 2015 with interest rates from 3.25% to 12.50% and 6.0%. The individual issues are as follows:

24



General obligation bonds dated March 1, 1994 - $1,470,000. The remaining principal is due in annual installments of $20,000 to $125,000 through March 1,2014, with interest from 5.10 to 10,00 per cent. Debt retirement payments are made from the School District No. 5 Debl Service Fund. 530,000

QZAB loan - interest free loan with quarterly payments totaling $ 4,182 Final payment is due November 15. 2025 92,181

Total long-term debt $622,181

As of June 30, 2009, the School Board has accumulated $ 43,408 in the debt service funds to service the bonded debt. The annual requirements to amortize all bonded debts and certificates of indebtedness outstanding at June 30, 2009, including interest are as follows:

YEAR ENDING JUNE 30

2010 2011 2012 2013 2014-2015

PRINCIPAL PAYMENTS

114,182 114,182 119,182 129,181 145,454

INTEREST PAYMENTS

17,482 14,083 10,442 4,277 4,427

TOTAL

131,664 128,265 129,624 133,458 149,881

Total $622,181 $ 50,711 $672,892

8. CAPITAL ASSETS

Capital assets and depreciation activity us of and for the year ended June 30, 2009, are as follows:

Land Buildings Equipment Total

Balance 6/30/08 $2,388 000 527,610,985 $ 560,963 $30,559,948 Additions - 284,092 72,457 356,549 Deletions -_ - - ^

Tolal Balance 6/30/09 $2,388,000 $27,895,077 $ 633,420 $30,916,497

25



Accumulated Depreciation 6/30/08S Additions Deletions _ Accum. Depr

6/30/09 S

$24,610,091 118,076

524,796,167

$ 506.536 19,245

$25,116,127 205.321

$525,781 $25,321,448

Capital assets(net) 6/30/09 $2^388,000 5 3,098,910 S 107,639 S 5,595,095

Depreciation expenses of $205,321 for the year ended June 30, 2009 was charged to the following governmental functions:

Regular Education Special Programs Plinl Operations & Maintenance Pupil Transportation Food Services Unallocated Depreciation

Total Depreciation

$ 1,079 4,292

591 8,514 3,719

187,125

$205,321

9. LITIGATION AND CLAIMS

At June 30, 2009, the School Board is involved in various lawsuits- It is the opinion of management and Ihe attorney for the School Board that, at June 30,2009, resolution of the lawsuits will not result in any material adverse effect on the financial condition ofthe School Board

26

C A T A H O U L A P A R I S H S C H O O L B O A R D

H a r r i s o n b u r g , L o u i s i a n a


10. DUE FROM/TO OTHER FUNDS

Individual balances from/to other funds at June 30, 2009, are as follows:

Due From Other Funds Dne To Other Funds General Fund: $985,251 S 62.198 Federal Preschool - ' 93 District No. 2 Mailenanee - 10,333 Federal IDEA Projects - Sp Ed - 141,513 Vocafional Ed - L294 Catahoula K-3 Inifiative - 36,223 8-G Early Childhood - 13,112 8-G Student Enhancement - 585 Enhancing Education Through Technology - 1,400 E-Ratc ' - 17,307 Title I - Fiscal Year - 428,615 Title 11 Fiscal Year - 78,405 Title IV - 8,004 LEAP 21 - 28,771 LASIG-Spccial Ed - 3,373 Title V - 20.633 Local Teacher Quality - 2,187 REAP - 42,937 PBS coalition - 89 Tech Prep - 507 LA 4 - 49,845 Assertive Technology - 9,664 Tensas Math Science - 1,526 Sales Tax 200S - 18,761 CTE-Dnal Enrollment - 936 CTE'ConccntyMors - 2,063 LA Tchr Assist & Asses. - 4,776

Total $985,251 $985,251

11, RISK MANAGEMENT

The School Board is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; employees health and natural disasters. During the year ended June 30,2009, the School Board purchased commercial insurance to cover its risks of loss.

27


MAJOR FUND DESCRIPTIONS

GENERAL FUND

The General Fund is used to account tor resources traditionally associated with the School Board wliicii are not required legally, or by sound financial mnnagenieiit to be accounted tor ill another fund.

SCHOOL FOOD SERVICE

This fund includes lunch and breakfast operations and accounts for the financial activities ofthe food services program during the regular school term. The basic goals of this program are to serve nutritionally, attractive and moderately priced meals to help the children grow both socially and emotionally, to extend educational influence to the home of school children and to provide learning experiences that will improve children's food habits with the ultimate goal of physically tit adults.

TITLE I

Title I includes programs in the area of language development, reading and math. These programs strive to meet the special needs of economically and educationally deprived children through federal funding for teachers, aides, instructional materials, equipment and parental involvement.

IDEA B

The Individuals with Disabilities Education Act provides for free appropriate public education emphasizing special education and related services to children with disabilitcs.

CATAHOULA PARISH SCHOOL BOARD HARRISONBURG, LOUISIANA

GENERAL FUND BUDGETARY COMPARISON SCHEDULE

FISCAL YEAR ENDED JUNE 30. 2009

VARIANCE FAVORABLE

REVENUES Local Scxjrces: Ad Valorem Taxes Sal as Taxes Rents/Leases Earnings on investments Other State Sources. MFP Restricted Grants Other Federal Sources;

TOTAL REVENUES

EXPENDITURES Instruction: Regular Educalion Special Education Vocational Education Other Instructionaf Special Programs Adult Education

Tola! Instruction

$

L

$

FINAL BUDGET

362,875 2.099,561

72.678 38.062 37.200

10,396.744 197,761 24,604

13.229.485

S.826.182 1.479.680

709.887 165,683

5.315

$

s

s

ACTUAL

367.993 2,108.454

84.269 34.436 80.759

10,384.730 218,423 24,643 62.832

13,366.539

5.70O.338 1,472,809

678.264 137.043

4.889

(UNF,

S

$

s

AVORABLEl

5.118 8,893

11.591 (3.626)

43,559

(12.014) 20,662

39 62,832

137^054

125.844 6,871

31.623 28,640

426

8,186,747 $ 7.993,343 $ 193,404

Support Services: Pupil Support Instructional Staff Support General Administrative School Administration Business Services Operations & Maintenance Pupil Transportation Central Services Community Services


674,302 $ 389,010 429.685 705,658 438.699

1,107,208 1.266.891

12.100 6.120

637,708 $ 363,235 391,920 693.511 430.469

1,091.942 1.184.337

11.202 6.120

36,594 25.775 37.765 12,147 8.230

15,266 82,554

898

-5,029.673 $ M l 0,444 S 219,229

Facility Acquisition and Construction Food Ser/ices Debt Services; Principal retirement

323,212 $_

220,741 S

2.256 $

284.092

216,433 $

2.255 $

39,120

4.308

TOTAL EXPENDITURES 13.762.629 $ 13,306.567 $ 456.062

Othef Financing Sources (Uses) Transfers of Indirect Cost In Operating Transfers In Insurance Proceeds Operating Transfers Out Indirect Costs Out

Total Other Sources

175,897 $ 12.000

--

167.225 $ 35,954

115.000 (21,759)

(8,672) 23.954

115.000 21.759

187,897 $ 296,420 S 152.041

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $

Fund Balance-Beginning Residual Equily Transfer In/Out Prior Period Adjustment Fund Balance-Ending

(345,247) $

3,459.291 $

3.114,044 S

356,392 $

3.459,291 $

(2.885) _

745.157

2.885

3.812,798 $ 748.042

29


Schedule ofCompensiition Paid Bourd Members For the Year Ended June 30, 2009

Lillian S. Apliu Cliarlcs House Jane .Martin Wayne Sanders Tim Tomlinson Letisliia Hatcher Josephine Jones Dewey W. Stockman Dorothy Watson

$ 4.800 4,200 4,800 4,680 4,200 4,200 4,200 4,800 4.200

TOTAL $40,080

30


1815-B Military Hwy. Pinevllle, LA 71360

Phone (318)443-5444 Fax (318)443-5496 email [email protected]

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON C0N4PLIANCE AND OTHER MATTERS BASED ON

AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS

Catahoula Parish Scliool Board Harrisonburg, Louisiana

1 iiave audited tlie financial statements ofthe Catahoula Parish School Board as of and for the year ended June 30, 2009, and have issued my report thereon dated June 10, 2010. I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States,

Internal Control over Financial Reponing

In planning and performing my audit, 1 considered the Catahoula Parish School Board's internal control over reporting as a basis for designing my auditing procedures for the purpose of expressing my opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Catahoula Parish School Board's intemal control over financial reporting. Accordingly, I do not express an opinion on the effectiveness ofthe Board's intemal control over financial reporting.

A conirol deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, lo prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the organizations's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles, such that there is more than a remote likelihood that a misstatement ofthe organization's financial statements that is more than inconsequential will not be prevented or detected by the organization's internal control.

A material weakness is a signitlcani deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement ofthe tlnancial statements will not be prevented or detected by the organization's intemal control.

.My consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in intemal control that might be significant deficiencies or material weaknesses. I did not identify any deficiencies in intemal control over financial reporting that I consider to be material vvealcnesse.<;. as defined above

31

mailto:[email protected]

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Catahoula Parish School Board's financial statements are free of material misstatement, I perfomied tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and materia) effect on the dctemiination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit, and accordingly, 1 do not express such an opinion. The results of my tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

This report is intended solely for the information and use of management, others within the entity, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

William E. Huglies, Jr., APC Certified Public Accountant

June 10,2010

32

WILLIAM E. HUGHES JR., APC CERTIFIED PUBLIC ACCOUNTANT

1815-B Military Hwy. Pineville, LA 71360


REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL

OVER COMPLL\NCE IN ACCORDANCE WITH OMB CIRCULAR A-133

Catahoula Parisli School Board Hanisonburg, Louisiana

1 have audhed the compliance ofthe Catahoula Parish School Board with the types of compliance requirements described in the US. Office of Management and Budget (OMB) Circular A-J33 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2009. The Catahoula Parish School Boai-d's major federal programs are identified in the summary ofthe auditor's results secfion ofthe accompanying schedule of findings and questioned costs. Compliance with the requiremenis of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility ofthe Catahoula Parish School Board's management. My responsibility is to express an opinion on the Catahoula Parish School Board's compliance based on my audit.

1 conducted my audit of compliance in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States, and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that [ plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements refen-ed to above that could have a direct and material effect on a major federal program occuiTcd. An audit includes examining, on a test basis, evidence about the Catahoula Parish School Board's compliance with those requirements and performing such other procedures as I considered necessary in the circumstances. I believe that my audit provides a reasonable basis for my opinion. My audit does not provide a legal detemiination ofthe Catahoula Parish School Board's compliance with those requirements.

In my opinion the Catahoula Parish School Board complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the yearended June 30, 2009.

Intemal Control Over Compliance

The management ofthe Catahoula Parish School Board is responsible for establishing and maintaining effective interna! control over compliance with the requirements, coniracts, and grJinK npplirnhlr; to frdernl program*^. In p lanning MnH pt^rfnrminjt m y aiiHit, T foncider^^d Tht?

33


Catahoula Parish School Board's internal control over compliance with the requirements that could have a direct and materia) effect on a major federal program in order to determine my auditing procedures for the purpose of expressing my compliance, but not for the purpose of expressing an opinion on the effectiveness of intemal control over compliance. Accordingly, I do not express an opinion on the effectiveness ofthe Catahoula Parish School Board's intemal control over compliance.

A control deficiency in an entity's internal control over compliance exists when the design or operation of a control does not allow management or employees, in the nonnal course of perfonning their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequenlial will not be prevented or detected by the entity's internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will nol be prevented or detected by the entity's intemal control.

My consideration of intemal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in intemal control that might be significant deficiencies or material weaknesses. I did not identify any deficiencies in internal control over compliance that I consider to be material weaknesses, as defined above.

Tliis report is intended solely for the information and use of management, others within the organization, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

William E. Hughes. Jr., AP(̂ Certified Public Accountant

June 10.2010

34

C A T A H O U L A P A R I S H S C H O O L B O A R D

H a r r i s o n b u r g , L o u i s i a n a

Schedule of Federal Awards For the Year Ended June 30,2009

FEDERAL GRANTOR/ PASS-THROUGH GRANTOR; PROGRAM NAME

CFDA NUMBER

FEDERAL 2009

EXPENDtTURES

United States Department of Agriculture Passed through Louisiana Department of Edueation:

National School Lunch Program School Breakfast Program

Passed through Louisiana Department of .Agriculture and Forestry

Total United States Department of Agriculture

Passed through Louisiana Department of Education: Educationally Deprived Children -

Local Educutiunul Agencies Handicapped State Grants Federal Special Edueation Preschool Federal, State, and Local Partnerships

for Educational Improvement Title fV Safe & Drug Free Schools Carl Perkins Vocational Education Educational Technology Title H-A Training REAP Tech Prep

10.555 10.553

10.500

84.01 OA 84.027A 84.173 A

84.298A 84.186 A 84.048A 84.318X 84J67A 84.358 B

; 439,964 169,730

52,072 $ 661.766

S 907,636 512,759

4,442

22,034 11,999 31,254

7,956 183,094 42,937

1,279

Total United States Department of Education

Total Federal Fnnds

a; 1,725.390

$2387,156

35

CATAHOULA P.ARISH S C H O O L BOARD Harr isonburg, Louisiana

Notes to Scliedule of Federal .Awards For the Year Ended June 30,2009

NOTE A - B.\SIS OF PRESEN I'ATION

The accompanying schedule of Federal Awards includes the grant activity of the Catahoula Parish School Board and Is presented on the modified accrual basis of accounting. The information in this schedule is presented hi accordance with the requirements of OMB Circular .4-133, Audits of States, Local Governments, and Non-Profit Organizations.

NOTE B - USDA COMMODITIES

Nonmonetary assistance provided through the United States Department of Agriculture and passed through the Louisiana Department of Agriculture is reported in the schedule at the fair market value of commodities received and consumed. At June 30, 2009, the value of unexpended commodities was $ 9,174.

36


Statement of Findings and Questioned Costs For the Year Ended June 30, 2009

SECTION I - SUMMARY OF AUDITOR'S REPORTS

Financial Statements Type of Auditor's Report Issned Unqualified Internal Control Over Financial Reporting: Material Weakness Identified No Reportable Conditions Identified ^ot Considered to be Material Weaknesses None Reported

Non-Compliance Material to Financial Slatements Noted No

Federal Awards Internal Control Over Major Programs: .Material Weakness Identified Reportable Conditions Identified Not Considered to be Material Weaknesses

Type of Auditor's Report Issned on Compliance for Major Programs

Any Audit Findings Disclosed that are Required to be Reported in Accordance With Circular A-133, Section .510(a)

Identification of Major Programs: CFDA Number 10.555 84.010

No

None Reported

Unqualified

No

Name of Federal Program National School Lunch Program Educationally Deprived Children

Local Educational Agencies

Dollar Threshold to Distinguish BetAvcen Type A and Type B Programs $300,000

Auditee Qualified as Low-Risk Auditee? Yes

SECTION 11 - FINANCIAL STATEMENT FINDINGS No matters were reported.

SECTION nt - FEDER>\L AWARD FINDINGS AND QUESTIONED COSTS No matters were reported.

SECTION IV- STATE FiJ^DiyCS

Finding: State law requires that audit reports be issued no later than six months after the end ofthe fiscal year-end. This report was Issued nearly six months beyond that period.

37

CATAHOULA PARISH SCHOOL BOARD Harr isonburg, Louisiana

Statement of Findings and Questioned Costs For the Year Ended June 30, 2009

(Continued)

Cause; Due to a death In the family, the auditor was unable to complete the audit within the allotted time-frame. An additional extension of lime to file was requested and granted. When it became obvious that the auditor still could not complete the report, a new auditor was hired.

Corrective Action: The Catahoula Parisli School Board will continue to closely monitor the status of each year's audit report In order to ensure that all future reports are submitted timely. It is unlikely that such circumstances will ever occur again.

38




Independent Accountant's Report on Applying Agreed-Upon Procedures

Catahoula Parish School Board Harrisonburg, Louisiana

I have performed the procedures included in the Louisiana Governmental Audit Guide and enumerated bciow. which were agreed to by the management of Catahoula Parish Scliool Board and the Legislative Auditor. State of Louisiana, solely to assist users in evaluating management's assertions about the performance and statistical data accompanying tiie annual financial statements of Catahoula Parish School Board and to determine whether the specified schedules arc free of obvious errors and omissions as provided b\ the Board of Elementary and Secondary Education (BESE). This agreed-upon procedures engagement was performed in accordance with standards established by tlie American institute of Certified Public Accountants, The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, I make no representation regarding the sufficiency ofthe procedures described below either lor the purpose for which this report has been requested or for any other purpose.

My procedures and findings related to the accompanying schedules of supplemental information are as follows:

General Fund Instructional and Support Exnenditnres and Certain Local Revenue Sources (Schedule 1)

1. 1 selected a random sample of 25 transactions and reviewed supporting documentation to determine if the sampled expenditures/revenues are classified correctly and are reported In the proper amounts for each

ofthe following amounts reported on the schedule:

• Total General Fnnd Instructional Expenditures • Total General Fund Equipment Expenditures • Total Local Taxation Revenue • Total Local Earnings on Investment in Real Property • Total State Revenue in Lieu of Taxes • Nonpublic Textbook Revenue • Nonpublic 'Transportation Revenue

Education Levels of Public School Staff (Schedule 2)

2. I reconciled the total number of full-time classroom teachers per the schedule "Experience of Public Principals and Full-time Classroom Teachers" (Schedule 2) to the combined total number of full-time classroom teachers per this scliedule and to the school board supporting payroll records as of October 1,

3. I reconciled the combined total of principals and assistant principals per the schedule ^'Experience of Public Principals and Full-time Classroom Teachers" (Schedule 4) to the combined total of principals and assistant principals per this schedule.

4. I obtained a list of full-time teachers, principals, and assistant principals by classification as of October I and as reported on the schedule. I traced a random sample of 25 teachers to the individuaPs personnel file and determined ifthe individual's educafion level was properly classified on the schedule.

•Number and Tvne of Puhlic Schools (Schedule 3)

39


5. I obtained a list of schools by type as reported on the schedule. I compared the list to the schools and grade levels as reported on the Title 1 Grants to Local Educational Agencies (CFDA 84.010) application and/or the National School Lunch Program (CFDA 10.555) application.

Experience of Public Principals and Full-time Classroom Teachers (Schedule 4)

6. I obtained a list of full-time teachers, principals, and assistant principals by classification as of October I and as reported on the schedule and traced the same sample used in procedure 4 to the Individual's personnel file and determined ifthe individuaFs experience was properly classified on tlic schedule.

Public Staff Data (Schedule 5)

7. I obtained a list of all classroom teachers including their base salar), extra compensation, and ROTC of rehired retiree status as well as fill-time equivalent as reported on the schedule and traced a random sample of 25 teachers to the IndividuaFs personnel file and determined ifthe individual's salary, extra compensation, and nil-tinic equivalents were properly included on the schedule.

8. 1 recalculated the average salaries and full-time equivalents reported in the schedule.

Class Size Characteristics (Schedule 6)

9. I obtained a list of classes by school, school type, and class size as reported on the schedule and reconciled school type classifications to Schedule 3 data, as obtained in procedure 5. I then traced a random sample of 10 classes to the October I roll books for those classes and determined ifthe class was properly classified on the schedule.

Louisiana Educational AsscssmeiU Program (LEAP) for the 2P' Centur>- (Schedule 7)

to. I obtained test scores as provided by the testing authority and reconciled scores as reported by the testing authority to scores reported in the schednle by Catahoula Parish School Board.

The Graduation Exit Exam for the 21" Centur\ (Schedule 8)

1 l.I obtained test scores as provided by the testing authority and reconciled scores as reported by the testing authority to scores reported in the schedule by Catahoula Parish School Board.

The IOWA Tests (Schedule 9)

12.1 obtained test scores as provided by the testing authority and reconciled scores as reported by the testing authority to scores reported in the schedule by Catahoula Parish School Board.

I was not engaged to, and did not, perform an examination, the objective of which would be the expression of an opinion on management's assertions. Accordingly, I do not express such an opinion. Had I preformed additional procedures, other matters might have come to my attention tliat would have been reported to you.

This report is intended solely for the use of management of Catahoula Parish School Board, the Louisiana Department of Education, the Louisiana Legislature, and the Legislative Auditor, State of Louisiana, and should not be used by those who have not agreed to the procedures and taken responsibility for the sutflciency of the procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public/focument.

y/l^iMc^t^ ^ " f - h 4 y William E. Hughes, Jr., APC^ Certified Public Accountant June 10,2010

40

CATAHOULA PARISH SCHOOL BOARD SCHEDULE 1 For the Year Ended June 30, 2009

General Fund Instructional and Equipment Expenditures General Fund Instructional Expenditures. Teacher and Student Interaction Activities:

Classroom Teacher Salaries Other Instruciional StalT Activilies Employee Benefits Purchased Professional and Technical Services Instructional Materials and Supplies instructional Equipment

Total Teacher and Student Interaction Activities

Other Instructional Activilies

Pupil Support Activities Less- Equipment for Pupil Support Activities

Net Pupil Support ActMties

Instructional Stal^ Services Less: Equipment for instructional Staff Services

Net Instructional Staff Services

School Administration Less Equipment for School Administration

Net School Administration

Total General Fund Instructional E>pendltures

Total General Fund Equipment Expenditures

$ 4,686,019 611,897

2,394,122 23,220

252.402

$ 7,967,660

25,683

637,710

363.236

693,512

637,710

363,236

s

$

693,512

9.687.801

.

Certain Local Revenue Sources Local Taxation Revenue:

Ccnstitutional Ad Valorem Taxes Renewable Ad Valorem Tax Debt Service Ad Valorem Tax Up to 1 % of Collections by the Sheriff on Taxes Other than School Taxes Sales ana Use Taxes

Tolal Local Taxation Revenue

Local Earnings on Investment in Real Property: Earnings from 16th Section Property Earnings from Olher Real Property

Total Local Earnings on Investment in Real Property

Stale Revenue In Lieu of Taxes: Revenue Sharing-Constitutional Tax Revenue Sharing-Other Taxes Revenue Sharlng-Excess Portion Other Revenue In Lieu of Taxes

Total Stale Revenue in Ueu of Taxes

Nonpublic Textbook Revenue Nonpublic Transportation Revenue

$ 139,323 584,921 105,495 32,870

2,108.454

$ 2,971,063

84,269

$

$

$

84,269

10.245 42.647

52.892

$ s

-

-

i l

CATAHOULA PARISH SCHOOL BOARD SCHEDULE 2

For the Year Ended June 30, 2009

Education Levels of Public School Staff As of October 1, 2008

Category Less than a Bachelor's Degree Bachelor's Degree IVlaster's degree Master's Degree + 30 Specialist in Education Ph. D. orEd. D. Total

Full-Time Classroom Teachers Certificated

Number 0

79.57 17.56 15.91 0.99

0 114.03

Percent 0,00%

62.15% 13.72% 12,43% 0.77% 0.00%

89.07%

Uncertificated Number

0 14 0 0 0 0

14

Percent 0.00%

10.93% 0.00% 0.00% 0.00% 0.00%

10.93%

Principals & Assistant Principals Certif icated

Number 0 0

3.27 3 3

1 0

7.57

Percent 0.00% 0.00%

43.20% 43.59% 13.21%

0.00% 100.00%

Uncertificated Number

0 0 0 0 0 0 0

Percent 0.00% 0.00% 0.00% 0,00% 0,00% 0.00% 0,00%

42

CATAHOULA PARISH SCHOOL BOARD SCHEDULE 3 Number and Type of Public Schools For the Year Ended Jtine 30, 2009

Type iElementary Middle/Jr. High iSecondary Combination

Total

Number 3 2 3 2 10

-3

CATAHOULA PARISH SCHOOL BOARD SCHEDULE 4


Experience of Public Prinicpals and Fuli-Time Classroom Teachers As of October 1.2008

Assistant Principals Principals Classroom Teachers

0-1 yr. 0 0

20

2-3 yrs. 0 0

10.96

4-10 yrs. 0 0

33.53

11-14 yrs. 0

0.32 8.67

15-19 yrs. 0

1.40 15.56

20-24 yrs. 0

3.51 7.40

25 + yrs. 0.05 2.29

31.91

Total 0.05 7.52

128.03

CATAHOULA PARISH SCHOOL BOARD SCHEDULES


Public School Staff Data for the Year Ended June 30. 2009

All Classroom Teachers

Classroom Teachers Excluding ROTC

and Rehired Retirees Average Classroom Teacher's Salary including Extra Compensation

Average Classroom Teacher's Salary Excluding Extra Compensation

Number of Teacher Full-Time Equivalents (FTEs) used in Computation of Average Salaries

37836

37145

125.52

37535

36924

115.49

45

CATAHOULA PARISH SCHOOL BOARD SCHEDULE 6 Class Size Characteristics As of October 1, 2008

School Type Elementary Elementary Activity Classes Middle/Jr. High Mrddle/Jr. High Activity Classes High High Activity Classes Combination Combination Activity Classes

Class Size Range 1 -

Percent 78.0% 86.0% 70.0% 42.0% 93.0% 93.0% 1000% 1000%

20 Number

153 56 61 5

243 42 65 9

21 Percent 22,0% 14.0% 30.0% 58.0% 5,0% 5.0% 0 0% 0.0%

-28 Number

42 8

26 7 14 2 0 0

27 Percent

0,0% 0.0% 0.0% 0.0% 1 0% 2.0% 0.0% 0.0%

-33 Number

0 0 0 0 3 1 0 0

3̂ Percent 0.0% 0.0% 0 0% 0.0% 1,0% 0 0% 0.0% 0,0%

i+ Number

0 0 0 0 1 0 0 0

^6

CATAHOULA PARISH SCHOOL BOARD

SCHEDULE 7 Louisiana Educational Assessment Program (LEAP) forthe 21st Century Forthe Yaar Ended June 30, 2009

District Achievement Level Results

SUHMnls

Grade 4

A d v a n c e d

Mastery

Basic

Approaching Basic

Unsatisfactory

Total

Enql ish Language Arts

2009 Nurrbftf i Percerrt

10 7%

49 36%

60 44%

9 7%

7 5%

135

2008 Wumtwr 1 Porcwil

7 5%

43 Z0%

71 49S

15 10%

8 6%

144

2007 Nixnbv

6

30

71

18

9

1 PercBTi

4 %

22S

53%

13'A

7̂ A

134

Mathematics 2009

fJumtw

9

26

73

19

a

1 Parceni

7%

19%

54'',o

14%

6%

135

2008 Numbw 1 Percenl

11 8%

52 36%

61 42%

11 8%

9 6%

144

2007 Norr.bBf 1 PoTCsnl

4 3 %

23 17<:o

73 54'A

22 16%

12 9%

134


SWdanbs

Grade 4

Advanced

Maste ry

Basic

Approaching Basic

Unsatisfactory

Tolal

Science

2009 Numfcer | P«fc»nl

11 8%

22 16%

76 56%

2D 15%

6 4%

135

2008 t+mftBT

6

41

71

19

7

1 Pwcant

4%

28%

49%

13%

5%

144

2007 Number

7

27

70

21

9

1 P»wc*nl

5%

20%

52%

16%

7%

134

Social Studies 2009

rAin*«i 1 PBTCBTII

8 6%

32 24%

72 53%

14 10%

9 7%

135

2008 NumO«f 1 P«.c»nl

3 2%

37 26%

72 50%

20 14%

12 8%

144

2007 NLjmb«f 1 P«rc«nt

6 4%

2S 2 1 %

80 60%

14 10%

6 4%

134


SaxJenS

Grade 8

Advanced

Mastery

Basic

Approflching Basic

Unsatisfactory

Total

Engl ish Lanfluaga Arts 2009

NufTber | Psrcwit

0 0%

15 13%

60 52%

30 26%

10 9%

115

2008 t̂ umtHW 1 Ptfcwit

2 2%

12 11%

52 46%

38 34%

9 &%

113

2007 Numb» 1 P«rcw»l

0 0%

17 14%

50 42%

38 32%

14 12%

119

Mathematics 2009

Nijn**f 1 P»rc«ol

5 4%

9 8%

60 53%

23 20%

17 15%

114

2008 Number 1 p«re»rt

3 3%

2 2%

65 58%

30 27%

13 12%

113

2007 Nui««r 1 Pirc«nl

7 6%

9 a%

58 49%

28 24*/.

17 14%

119

District Achievement Level

Results siudBAto

Grade 6

Advanced

Mastery

Basic

Approaching Basic

Unsatisfactory

Total

Science 2009

Number 1 PorCBfii

4 4%

19 17%

42 37%

37 32%

12 1 1 %

114

2008 H u r r t v

2

21

43

31

16

1 Pofceni

2%

19%

38%

27%

T4%

113

2007 rjiJTiMr 1 Pofconl

1 1 %

25 2 1 %

46 39%

33 28%

14 12%

119

Social Studies 2009

fJurtiw

0

9

55

32

18

1 P«rc»rt

0%

8%

48%

28%

16%

114

2008 Nun*»f 1 Pvcnnk

2 2%

7 6%

49 43%

38 34%

17 15%

113

2007 Numati

1

15

51

29

23

1 P i m r t

1%

13%

43%

24%

19%

119

47

CATAHOULA PARISH SCHOOL BOARD SCHEDULE 8 Tho Graduate Exit Exam for the 21st Century For the Year Ended June 30, 2009


Sljowitt

Grade 10

Advanced

Mastery

Basic

Approachine Basic

Unsatjs factory

Tota!

Engl ish Lanquaqe Arts 2009

NufT*»f 1 Pticent

1 1 %

8 9%

54 57%

27 29%

4 4%

94

2008 Nunib«r | Psrcanl

0 0%

10 10%

48 48%

33 33%

10 10%

101

2007 Njml3»r 1 PBfcwt

1 1 %

17 17%

56 55%

24 24%

4 4%

102

Mathematics 2009

Numtmr j Pftfcunl

8 9%

18 19%

52 55%

12 13%

4 4%

94

2008 Numbw 1 Porcwrt

11 1 1 %

19 18%

45 44%

17 17%

10 10%

102

2007 NuTbtf

10

20

50

16

6

1 Potcwni

10%

20%

49%

16%

6%

102

District Achievement Leval Results

SunMns

Grade 11

Advar^ced

Mastery

Baste

Approaching Basic

Unsatisfactory

Tolal

Science 20O9

Nuriw 1 P«fc»nl

8 9%

14 15%

44 47%

21 22%

7 7%

94

2003 Nuntwr | P«rc«rA

4 4%

15 16%

40 42%

28 29%

9 9%

96

2007 Nurrtw

5

15

34

10

8

j Psrconl

8%

2 1 %

47%

14%

11%

73

2009 Ni-mbw

1

4

65

21

3

1 Pwcanl

1 %

4%

69%

22%

3%

94

Social Studies 20oa

rftjnb»r 1 P«fcfl-)1

1 1%

9 9%

59 6 1 %

22 23%

5 5%

96

2007 r-hfDbm

4

9

43

12

5

1 Pwcont

5%

12%

59%

16%

7%

73

48

CATAHOULA PARISH SCHOOL BOARD SCHEDULES The i-LEAP Tests For the Year Ended June 30, 2009

Distr ict Ach ievement Level

Resul ts

Sludenls

Grades Advanced

Mastery

Basic

Approaching Basic

Unsatisfactory

TcDtal

Eng l ish Language Arts 2009

Humbef

5

36

79

24

12 156

Percem

4 %

23%

5 1 %

15%

8%

Mathemat ics

2009

Number

5

44

61

30

16

156

Percent

4 %

28%

3 9 %

19%

10%

ScioncQ

2009

Number

4

34

74

34

9 155

Pcrceni

3%

2 2 %

4 8 %

22%

6%

Social Studies

2009

Number

1

33

79

26

16

155

Porcera

1 %

2 1 %

5 1 %

17%

10%

Distr ict Ach ievement Loval

Results

5iuaenis Grade 5

Advanced

Mastery

Basic

Approaching Basic

Unsatisfactory

Tolal

Engl ish Language Arts 2009

Number

3

21

77

25

16

142

Percenl

2 %

15%

54%

18%

11 %

Mathemat ics

2009

tJumtwr

3

16

78

25

20

142

P«ic«r l

2 %

1 1 %

55%

18%

14%

Sc ience

2009

Number

4

31

52

37

18

142

Perconl

3%

22%

37%

26%

13%

Social Studies

2009

Number

4

23

69

24

22

142

Percem

3%

16%

49%

17%

15%

Distr ict Ach iovement Level

Results Sludenis

Grade 6 Advanced

Mastery Basic

Approaching Basic

Unsatisfactory

Total

Eng l ish Language Arts 2009

Number

6

19

57

26

10

118

Percent

5%

16%

48%

2 2 %

8%

Mathemat ics

2009

Number

27

65

9

9

118

Percen!

7%

23%

55%

8%

8%

Sc ience

2009 Number

1

23

55

24

15

118

Perceni

1 %

19%

4 7 %

20%

13%

Social Studios

2009

r̂ umber

8

15

62

21

14

118

Pereenl

5%

13%

53%

18%

12%


Results Sludents

Grade 7

Advanced

Mastery

Basic

Approaching Basic Unsatisfactory

Total


Number

50 17 6

91

Perce nl

1 % 19% 55% 19%

7%

Mathemat ics

2009 ,

Number

8 17 53

7 6

91

Percem

9% 19% 58%

8% 7%

Science 2009

Number

2 17 51

15 6

91

Percent

2 %

19%

56%

16%

7%

Social Studies

2009

Number

0

8 53 24

6

91

Parcent

0%

9%

58%

26%

7%


Renults SiLtwrus Grade 9

Advanced Mastery

Basic


Total


Numbur

1

11 58 26

6

102

Perceni

1% 1 1 %

57% 25% 6%

Mathemat ics

2009 i^umoer

4 17 46 25

8

100

Perceni

4 %

17%

4 6 %

25%

8%

•;9

CATAHOULA PARISH SCHOOL BOARD SCHEDULES The I-LEAP Tests For the Year Ended Juno 30, 2008


Resul ts

Siudenn

G r a d e s Advanced

Mastery

Basic Approaching Basic

Unsatisfactory Total

Engl ish Language Arts

2008

Numcef

6

22 68 35

16 147

Fercen:

4%

15%

46% 24%

1 1 %

Mathemat ics

2008

Njmfrer

10

19

65

28 25 147

Percent

7%

13%

4 4 %

19% 17%

Sc ience

2008

Number

2

16

60 47

22 147

Percent

1 % 1 1 %

4 1 %

3 2 %

15%

Social Studies 2008

Number

2 21

76 27

21 147

Pefceni

1 % 14%

52%

18% 14%

Distr ict Ach ievement Level Resul ts

Sludents

Grade 5

Advanced Mastery

Basic |Approaching Basic Unsatisfactory

Total

Eng l i sh Language Arts

2008

Nunbet

0

18 63

26 22 129

pHfCenl

0% 14^-,

49%

20% 17%

Mathemat ics

2008

N u m t w

6

15 60

25 23

129

Percunt

5% 12% 4 7 %

19% 18%

Sc ience 2008

Number

5 19

53 31 21 129

Percent

4 %

15% 4 1 % 24% 16%

Social Studies

2008

Number

3

25 59 25 17

129

PorcerJ

2% 19%

46% 19% 13%


Resul ts

students

Grade 6

Advanced

Mastery

Basic

Approaching Basic


Eng l ish Language Ar ts

2008

Nbm&er

0

16

54

27

11 108

Pereert

0%

15%

50%

25%

10%

Mathemat ics

2008

Number

3

11

66

16

12 108

Perceni

3%

10%

6 1 %

15% 1 1 %

Sc ience

2008

Number

0

11

60

31 6

108

Pefcent

0%

10%

56%

29%

6%

Social Studies

2008

Numbei

2

9

60

29

8

loa

Perconl

2 %

8%

56%

27%

7%


Resul ts

Studenis

Grade 7

Advanced

Mastery

Basic

Approaching Basic



2008 Number

6

29

62

25

5 127

Percent

5%

23%

49%

20%

4 %

Mathemat ics

2008

Number

2

14

80

25

6 127

Percent

2%

1 1 %

63%

20%

5%

Science

2008

Numbac

0

14

60

41

12

127

Pftfcent

0%

1 1 %

47%

32%

9%

Social Studies

2008

Number

0

12

71

32

12 127

Perceni

0 %

9%

56%

25%

9%

Distr ict Ach ievomon l Leve l Resul ts

Stud eras

Grade 9 Advanced

Mastery Basic

Approaching Basic

Unsatisfactory

Total

Eng l ish Language Ar ts

2008 NuT,ber

0 13 72 27

1

113

Percent

0% 12% 64% 24%

1 %

Mathemat ics 2008

Nuft-Def

4

18

66

18

7

113

Perceni

4 %

16%

58%

16%

6%

CATAHOULA PARISH SCHOOL BOARD SCHEDULES The i-LEAP Tests For the Year Ended June 30, 2007


Resul ts

Sludenis

Grado 3 Advanced

Mastery Basic


Total


2007 Number

2 49 69 23

9

152

P»<renl

1 % 3 2 % 45% 15%

6%

Mathemat ics

2007 N'jniDtr

17

42

66

18

9

152

Perceni

1 1 %

28%

4 3 %

12%

6 %

Science

2007 Number

6

29

66

42

9

152

Percent

4 %

19%

43%

28%

6%

Social Studies

2007 Number

2

30

79

30

11

152

Percent

1%

20%

52%

20%

7%


Resul ts

Studenis Grade 5 Advanced

Mastery Basic


Total


2007

Number

2

12

49

35

21

119

Perceni

2 %

10%

4 1 %

29%

18%

Mathemat ics

2007

Number

4

14

51

30

20

119

Percent

3%

12%

43%

25%

17%

Science

2007

Number

2

11

57

34

15

119

Percent

2 %

9%

4 8 %

29%

13%

Social Studios

2007

Number

5

12

54

27

21

119

Percent

4%

10%

45%

23%

18%


Resul ts

Students

Grade 6

Advanced Mastery

Basic

Approaching Basic

Unsatisfactory

Total


2007

Number

3 24 69

28

a 132

Perceni

2% 18%

52% 2 1 %

6%

Mathemat ics

2007 Number

3

23 78

18

10

132

Percent

2%

17% 59%

14%

8%

Sc ience

2007 Number

0 25 63

33

11

132

Perceni

0%

19% 48%

25%

8%

Social Studios

2007

Number

4

18 64

34

14

132

Percent

3%

12% 48%

26%

1 1 %


Resul ts

Students

Grade 7

Advanced

Mastery

Basic

Approaching Basic

Unsatisfactory Tolal

Engl ish Lanquago Arts

2007

Number

4 21 56 31 11

123

Percent

3% 17% 46% 25%

9%

Mathemat ics

2007

Number

6 12 65 24 16

123

Percent

5% 10% 53% 20% 13%

Sc ience

2007

Number

2 13 60 33 15

123

Percent

2% 1 1 %

49% 27% 12%

Social Studies

2007

Number

1 18 52 32 20

123

Percent

1 % 15% 42% 267o 16%


Resul ts Sludents Grade 9

Advanced Mastery

Basic

Approaching Basic

Unsatisfactory

Total


2007 Number

2 10 79 39 2

132

Perceni

2% 6%

60% 30% 2%

Mathemat ics

2007 Number

5 19 68 24 16

132

Perceni

4 % 14% 5 2 %

ia% 12%

WILLIAM E. HUGHES, JR., APC CERTIFIED PUBUC ACCOUNTANT


Phone (318)443-5444 fax (318)443-5496 email [email protected]

Dr. Gwile Freeman, Superintendent Catahoula Parish School Board P O Box 290 Harrisonburg. Louisiana 71340

Dear Dr. Fieeman:

In connection with the audit ofthe financial statements ofthe Catahoula Parish School Board for the year ended June 30, 2009,1 take this opportunity to make comments and suggestions relative lo your operations.

Finding of Non-compliance: State law requires that audit reports be issued no later than six months after year end. In this case, the audit should have been released no later than December 31, 2009. The report was not released until June 29, 2010.

CAUSE: The audit was scheduled to be completed by December 31, 2009. Unfortunately, the prior auditor's wife died prior to the coinpietion of his report, and, although an extension of time to complete the audit was approved, he was unable to complete this engagement in a timely manner. I was not engaged to perfonn this audit until April 23, 2010.

CORRECTIVE ACTION: hi order lo prevent future repoi'ts being tiled late, all fieldwork should be scheduled beginning in October so that a completed draft report can be presented to the Finance Committee prior to the Christmas holidays.

I wish to thank you and your staff for all the cooperation and assistance I received during this examination.

Respectfully, .

William E. Hushes. Jr. K 4 Q William E. Hug

June 29, 2010


catahoula parish school board - louisianaapp1.lla.la.gov/publicreports.nsf/7263a537bc9b5e1c... ·...

Documents