Catahoula Parish School Board

Transcription

RECEIVED
LEGISLATIVE AUf
05FEB-7 AH 11
CATAHOULA PARISH SCHOOL BOARD
HARRTSONBURG. LOUISIANA
JUNE 30. 2004
Under provisions of state law, this report is a public
document. A copy 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 Legislative Auditor and. where
appropriate, at the office of the parish clerk of court.
Release Date
Q_- j (y
Harrisonburg, Louisiana
TABLE OF CONTENTS
Statement
Page No.
Independent Auditor's Report
1
REQUIRED SUPPLEMENTARY INFORMATION -Part I
Management's Discussion and Analysis
3
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements (GWFS
Statement of Net Assets
9
Statement of Activities
10
Fund Financial Statements(FFS)
Governmental Funds
Balance Sheet
11
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Assets
12
Statement of Revenues, Expenditures, and Changes in Fund Balances
13
Reconciliation of Governmental Funds-Statement of Revenues
Expenditures and Changes in Fund Balances to the Statement of
Activities
14
Fiduciary Funds
Statement of Fiduciary Net Assets
NOTES TO THE FINANCIAL STATEMENTS
15
16
REQUIRED SUPPLEMENTARY INFORMATION - PART II
Major Fund Descriptions
29
Budgetary Comparison -General Fund
30
TABLE OF CONTENTS
(Continued)
Other Supplementary Information:
Non-major fund Descriptions
32
Combining Balance Sheets
Schedule 1
36
Combining Statement of Revenues, Expenditures
And Changes if Fund Balances
Schedule 2
47
Combining Balance Sheet - School District
Maintenance Funds
Schedule 3
69
Combining Schedule of Revenues, Expenditures
And Changes in Fund Balances School District Maintenance Funds
Schedule 4
70
Combining Balance Sheet - Debt Service
Funds
Schedule 5
72
Combining Schedule of Revenues. Expenditures
And Changes in Fund BalancesDebt Service Funds
Schedule 6
73
Schedule 7
75
Schedule of Board Member's Compensation
Independent Auditor's Report on Compliance and on
Internal Control over Financial Reporting Based on
an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
76
Independent Auditor's Report on Compliance with
Requirements Applicable to Each Major Program
and Internal Control over Compliance in Accordance
with OMB Circular A-133
77
Independent Auditor's Report on Schedule of Federal Awards
79
Schedule of Federal Awards
80
Notes to Schedule of Financial Awards
81
Statement of Findings and Questioned Costs
82
Hamsonburg, Louisiana
TABLE OF CONTENTS
(Continued)
PERFORMANCE AND STATISTICAL DATA
Independent Accountant's Report on Agreed Upon Procedures
83
General Fund Instructional & Equipment Expenditures
1
86
Education Levels of Public School Staff
2
87
Number and Type of Public Schools
3
88
Experience of Public Principals and Full-time
Classroom Teachers
4
89
Public School Staff Data
5
90
Class Size Characteristics
6
91
Louisiana Educational Assessment Program
7
92
Graduate Exit Exam
8
93
Iowa Test
9
94
Roland D. Kraushaar
Certified Public Accountant
1406 Texas Avenue
Ph: (318] 445-9855
Alexandria, LA 71301
Fax: (318) 445-9882
INDEPENDENT AUDITOR'S REPORT
I have audited the accompanying Financial statements of the governmental activities, each major fund and the
aggregate remaining fund information of the Catahoula Parish School Board as of and for the Year Ended June
30, 2004,which collectively comprise the School Board's basic financial statements as listed in the table of
contents. These financial statements are the responsibility of the 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 of the United 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 well as evaluating the overall general purpose financial statement presentation. I believe that my audit
provides a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position the governmental activities, each major fund and the aggregate remaining fund information
of the Catahoula Parish School Board as of June 30, 2004,and the respective changes in financial position and
cash flows, where applicable, thereof for the year then ended, in conformity with accounting principles generally
accepted in the United States of America.
As described in Note 12 to the basic financial statements, the School Board adopted the provisions of
Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements - and Management's
Discussion and Analysis - For State anil Local Governments; Statement No. 37,Basic Financial Statements - For
State and Local Governments, Omnibus; and Interpretation No. 6, Recognition and Measurement of Certain
Liabilities and Expenditures in Governmental Financial Statements, as of July I, 2002. This results in a change
in the format and content of the basic financial statements
The management's discussion and analysis and budgetary comparison information on pages -3 through-8 and—
are not a required part of the basic financial statement, but are supplementary information required by the
Governmental Accounting Standards Board. I have applied 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 information and express no opinion to 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 accompanying other supplementary information
on pages — through — are presented for purposes of additional analysis and are not a required part of the basic
financial statements. The other supplementary information has been subjected to the auditing procedures
applied in the audit of the basic financial statements and, in my opinion, is fairly stated, in all material respects,
in relation to the basic financial statements taken as a whole. The information included in the performance and
statistical data on pages - through - have not been subjected to the auditing procedures applied to the basic
financial statements and, accordingly, I express no opinion on them.
Roland D. Kraushaar
December 23, 2004
Management Discussions and Analysis (MD&A)
June 30, 2004
The discussion and analysis of Catahoula Parish School Board's financial performance provides an
overall review of the School Board's financial activities for the fiscal year ended June 30, 2004. 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 of the School Board's financial performance.
Government-wide Financial Statements:
The Government-wide Financial 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 of Net Assets presents information on all of the 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 of the School Board is improving or
deteriorating.
The Statement of Activities presents information 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 of the timing of the cash flows. Thus, revenues and
expenses are reported in this statement for some items that will only result in cash flows in future
periods.
Both of the government-wide financial statements present functions of the School Board that are
principally supported by taxes and intergovernmental revenues (governmental activities). The School
Board has no functions or activities which are business-like in nature, meaning that they are primarily
supported by user fees and charges for services, such as a municipality owned utility system. The
governmental activities of the School Board include regular and special education programs, support
services, 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 component 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 of the funds of the School Board can be divided into two categories: governmental
funds and fiduciary funds.
Governmental Funds:
Governmental funds are used to account for essentially the same functions as governmental
activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near term inflows and
outflows of spendable resources, as well as on balances of spendable resources available at the
end of the fiscal year. Such information may be useful in evaluating a government's near term
financial requirements. Because of the focus of governmental funds is narrower than that of the
government-wide financial statements, it is useful to compare the information presented for
governmental funds with similar information presented for governmental activities in the
government-wide financial statements. By doing so, readers may better understand the long term
3
June 30, 2004
impact of the School Board's near-term financing decisions. Both the governmental fund
balance and the governmental fund statement of revenues, expenditures, and changes in fund
balance provide a reconciliation to facilitate this comparison between governmental funds and
governmental activities.
The School Board maintains dozens of individual governmental funds. Information is presented
separately in the government 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 I and School Renovation Fund. The remaining funds are combined into a single,
aggregated presentation under the label of other governmental funds, which contains all nonmajor funds. Individual fund data for each of theses non-major funds is provided in the form of
combining statements elsewhere in this report.
The School Board adopts annual appropriated budgets for the General Fund and Special
Revenue Funds. Budgets were not adopted for Debt Service Funds. As such, a budget to actual
was not prepared for the Debt Service Funds.
Fiduciary Funds:
Fiduciary Funds are used to account for resources held for the benefit of outside parties such as
students. Fiduciary funds are not reflected in the government-wide financial statements because
of the resources of those funds are not available to support the School Board's programs. The
sole fiduciary fund of the School Board is the School Activity Fund, which contains monies
belonging to the schools, their students, clubs and other activities.
Notes to the financial statements:
The notes provide additional information that is essential to a full understanding of the data provided in
the government-wide and fund financial statements.
June 30, 2004
FINANCIAL ANALYSIS OF THE ENTITY
Statement of Net Assets
As of June 30,2004
Current and other assets
Investments
Capital Assets
Total Assets
$ 4,130,936
$ 1,274,373
$ 6.754.910
S12.160.219
Other liabilities
Compensated Absences Payable
Bonds Payable
Total Liabilities
$ 1,823,687
$ 451,370
S 1.676.891
S 3.951.948
Net Assets
Invested in capital assets, net of debt
Restricted for debt service
Restricted for Medicaid
Unrestricted
Total Net Assets
$ 5,078,019
$ 246,555
$
60,024
S 2.823.673
£ 8.208.271
•
Capital assets, which are reported net of depreciation, account for 56% of the total assets of the
School Board.
•
Bonds payable, which have decreased 5399,000 from the prior year, account for 42% of total
liabilities reported.
•
Net assets invested in capital assets account for 62% of the total net assets reported.
•
Unrestricted net assets account for 34% of the total net assets reported.
•
Total net assets have increase by 51,405,403 or 21% from the prior year.
June 30,2004
Changes in Net Assets
For the year ended June 30, 2004
Revenues
Charges for services
Operating Grants
Capital Grants
General Revenues
Property Taxes
Sales Taxes
Rents/Leases
Earnings on Investments
MFP
Other
Total Revenues
Expenses
Regular Education
Special Education
Vocational Education
Other Instructional
Special Programs
Adult Education
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
Food Services
Total Expenses
Excess (Deficiency) of Revenue over Expenses
Prior Period Adjustment
Excess (Deficiency) of Revenue over Expenses
$
112,861
$ 3,700,434
$ 774,598
$ 952,505
$ 1,508,810
$
76,647
$
44,655
$ 8,054,264
S 209.839
$15,434,613
$ 4,779,767
$ 1,056,075
$ 626,401
169,619
590,058
43,443
552,251
$ 1,311,710
$ 417,807
$ 715,326
$ 309,259
$ 1,154,524
$ 1,033,074
$
15,983
15,629
222,934
0
53,560
959.479
$14,026,900
$ 1,407,713
-$
2,310
$ 1,405,403
MFP, which accounts for 52% of total revenues, increased $138,310 over 2002-2003.
State mandates require Vi of this increase to be given to teachers as a pay raise.
Management Discussion and Analysis (MD&A)
June 30, 2004
Property tax collections and sales tax collections dropped slightly from the prior
year.
Most other revenue and expense accounts did not change significantly from prior
year.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
At the end of 2004, the Catahoula Parish School Board had S 6,754,910 invested in a broad
range of capital assets, including land, buildings, and equipment.
This amount represents a net decrease of $ 584,448 or 9 %. This decrease includes all additions,
deletions and annual depreciation.
Capital Assets at Year-end
(Net of Depreciation)
Land
Buildings
Equipment
.
Totals
2004
2003
$2,188,000
$ 3,588,468
S 978.442
S 6.754.910
$2,138,500
$3,150,833
S 881.129
S6.170.462
Long-term Debt
At the end of the current fiscal year, the Catahoula Parish School Board had bonded debt
outstanding of $ 1,538,000. There was also outstanding $ 163,091 of Qualified Academic Zone
Bonds that are interest free. The total of this is a 14 % decrease over the prior year due to
payments made during the year.
June 30, 2004
VARIATIONS BETWEEN ORIGINAL AND FINAL BUDGETS
Sales Tax collections were more than expected due to stronger sales during the year. MFP was higher
than expected due to more students than expected. The amended expenses were slightly lower due to a
variety of issues mainly relating to repair & maintenance issues and several budget cuts that were made.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS
Growth of the parish should be consistent with prior year's growth. There is a substantial amount of
road work occurring in the parish that is holding sales tax collections fairly steady.
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 were set to generate the same income as prior years.
• One teacher aide position was eliminated through attrition.
• Two teachers on sabbatical were not replaced for the year.
• State group insurance premiums were to increase again for the new year for active employees
and retirees.
• Teacher's Retirement and LSERS were both to increase for the new year.
• Other expenditures are expected to remain the consistent with the current year.
The Catahoula Parish School Board expects that next year's results to be consistent with the current
year, with the board beginning to operate in a deficit again due to the increase insurance premiums and
retirements.
CONTACTING THE CATAHOULA PARISH SCHOOL BOARD'S MANAGEMENT
This financial report is designed to provide a general overview of the School Board's finances with an
interest in the government's financial position and operations. Questions concerning any of the
information 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, Harrisonburg, LA
71340.
STATEMENT OF NET ASSETS
JUNE 30, 2004
ASSETS
Cash and cash equivalents
Investments
Receivables
Interfund receivables
Inventory
Other Assets
Land, Building, and equipment
TOTAL ASSETS
$3,002,680
$1,274,373
$608,024
$511,487
$8,745
$0
$6,754.910
$12.160,219
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
$1,312,018
$511,487
$182
$0
$451,370
$289,182
$1.387.709
$3.951.948
$5,078,019
$246,555
$60,024
$2.823.673
$8.208,271
STATEMENT OF ACTIVITIES
JUNE 30. 2004
Functions/Programs
Governmental Activities:
Instruction:
Regular Education
Special Education
Other Instructional
Special Programs
Adult Education
Total Instruction
Support Services:
Pupil Support
General Administrative
Business Services
Central Services
Community Services
Facility Acquisition
Interest on Debt Services
Total Support Services
Total Governmental Activities
Business-type activities:
Food Services
Total Business-type activities
Total School District
Expenses
$4.779,767
$1.056.075
$626.401
$169,619
$590.058
$43,443
$7,265,363
$552,251
$1,311,710
$417,807
$715,326
$309,259
$1,154.524
$1,033.074
$15,983
$15.629
$222.934
$0
$53,560
$5,802.057
Charges for
Services
Program Revenues
Operating
Capital
Grants and
Grants and
Contributions
Contributions
$0
$1.178.035
$106,970
$38.191
$8,001
$667,519
$35.603
$2,034,319
$0
$93,440
$846,626
$12,696
$4,041
$1.322
$87.303
$10.789
$1.396
$19,161
Net (Expenses)
Revenue and
Changes in Net
Asset
Governmental
Unit
-$3.601,733
-$949,105
-$588,209
-$161.618
$77,461
-$7,840
-$5,231,045
$0
$1.076,775
$774,598
-$458,811
-$465,083
-$405,111
-$711,285
-$307,937
-$1,067,221
-$1,022,285
-$14,587
$3,532
$551,663
$0
-$53.560
-$3.950.685
$13.067,420
SO
$3,111.093
$774,598
-$9.181.729
$959.479
$959,479
$112.861
$112,861
$589.341
$589,341
$0
-$257.277
-$257,277
$14,026.900
$112,861
$3.700.434
$774.598
-$9.439,007
$774,598
General Revenues:
Taxes:
Ad Valorem
Up to 1% Collection by Sheriff
Sales Taxes
Rents/Leases
Earnings on investments
Transfers
Other Restricted Grant Revenues
Other
State Source:
MFP
Other
Total General Revenues & Special Items
$927,050
$25,455
$1,508,810
$76,647
$44,655
$14.161
$34,239
$10,161
$8,054,264
5151,278
$10.846.720
Excess (Deficiency) of revenues over expenses
Prior Period Adjustments
Excess (Deficiency) of rev. over exp. after prior pd.
$1,407,713
-$2.310
$1,405.403
Change in Net Assets
$1,405,403
Net Assets-July 1,2003
Net Assets-June 30, 2004
$6,802.868
$8.208.271
10
GOVERNMENTAL FUNDS
Balance Sheet
JUNE 30,2004
General
ASSETS
Investments
Receivables
Due from other funds
Inventory
Other Assets
School Food
Service
S2.470.812
$300,000
$88,343
$51 1 ,448
$0
SO
$169,238
$40.000
$90
$0
$8,745
SO
TOTAL ASSETS
$3.370.603
LIABILITIES
Liabilities:
Salaries and benefits payable
Due to other funds
Accounts payable and other liabilities
Deferred revenues
School
Renovation
Titlej
Other
Government
Total
$0
$0
$0
$362,628
$934,373
$327,923
$0
$0
$0
$3.002,681
$1.274,373
$608,061
$511,448
$8,745
SO
$175,705
$16,000
$1,624,924
$5,405,309
$45,970
$0
$1,171
$0
$27,846
$147,752
$0
$16.000
$107
$0
so
$0
$41 .424
$287,887
$13.786
$0
$1,295,972
$507,763
$19,952
$0
$1,241,744
547,141
$175.705
$16,000
$343,097
$1,823,687
SO
$60,024
$0
$0
$0
$0
$0
$0
$246,555
SO
5246,555
S60.024
$580,984
$1,487,851
$0
$170,932
$0
SO
$0
$0
$0
51,035,276
5580,984
52,694,059
TOTAL FUND BALANCES
$2,128,859
$170,932
SO
$0
$1.281.831
53,581.622
TOTAL LIABILITIES AND
FUND BALANCES
$3,370,603
$218,074
$175,705
516,000
$1.624,928
$5.405,309
TOTAL LIABILITIES
Fund Balance:
Reserved for Debt Service
Reserved for Medicaid
Unreserved:
Designated
Undesignated
$0
$0
$0
SO
5175,705
$16,000
$0
SO
$0
$218,074
$1,180,731
$56,124
$4,889
$0
11
Harrison burg, Louisiana
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET ASSETS
JUNE 30,2004
$3.581,622
Total Fund Balances-Governmental Funds
$32,878,669
f$26.123.758)
Cost of capital assets at June 30, 2004
Less: Accumulated Depreciation as of June 30, 2004
Long-term liabilities at June 30, 2004:
Bonds payable
Accrued interest payable
Compensated absences payable
$6.754,910
($1,676,891)
$0
($451.370)
Total net assets at June 30, 2004-Governmental Activities
12
($2.128.261)
$8,208,271
Harrfsonburg, Louisiana
GOVERNMENTAL FUNDS
Statement of Revenues, Expenditures and Changes in Fund Balance
JUNE 30. 2004
School Food
General
REVENUES
Local Sources:
Ad valorem Taxes
Sales Taxes
Rents/Leases
Earnings on Investments
Other
State Sources:
MFP
Restricted Grants
Other
Federal Sources:
Free & Reduced Meal Payment/Commodities
Restricted Grants
TOTAL REVENUES
Service
School
Renovation
Title!
Other
Government
Total
$305.881
$1,508,810
$76,647
$29.487
$44,400
$0
$0
$0
$1,325
$112,861
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$646,624
50
$0
$13.843
$177.240
$952.505
51.508.810
576.647
544.655
5334.501
$7,855,085
$35.642
$82,533
$199.179
$0
$73
$0
$0
$0
$0
$0
$0
$0
51.045.075
$33,030
$8,054.264
$1,080,717
$115,636
$0
$0
$588,996
$0
$0
$685,460
50
$610.858
SO
$1.264.966
$588.996
52.561,284
$9,938,485
$902.434
S685.460
$610.858
$3.180,778
S15.318.015
$4,255,311
$975,339
$0
$0
$0
$0
$0
$0
S300.508
$0
$300.508
50
$0
$438.737
5106,151
S38.190
$4.694.048
$1,081,490
$599.597
$173.904
$698.902
EXPENDITURES
Instruction:
Regular Education
Special Education
Other Instructional
Special Programs
Adult Education
Total Instruction
Support Services:
Pupil Support
Genera) Administrative
Business Services
Central Services
Community Services
Total Support Services
Facility Acquisition and Construction
Food Services
Debt Services:
Principal retirement
Interest and Bank Charges
TOTAL EXPENDITURES
Other Financing Sources (Uses)
Transfers of Indirect Cost In
Operating Transfers In
Sale of Surplus Items
Operating Transfers Out
Indirect Costs Out
Total Other Sources
EXCESS OF REVENUES OVER (UNDER)
EXPENDITURES
Fund Balance—Beginning
Residual Equity Transfer In/Out
Prior Period Adjustment
Fund Balance-Ending
$561.407
$0
$156.833
$3,042
$9.313
$0
$0
$5.961,245
$0
$457.149
$0
$0
$0
$0
$441,579
$333,174
$0
SO
SO
517.071
$395.352
S35.603
$0
$1,031.104
$7.292.857
$0
$0
$0
$0
$0
$69,964
$0
$0
$93,440
S562.816
524.656
$550,589
$1.294.346
S357.830
$709.229
$306.863
$1.1 52.929
S 1.024. 861
59.592
$20.287
$0
$0
$0
$289,951
$0
$0
$1.322
$14,609
$8,140
50
$13.832
$327.854
$0
$69,964
$38.292
$44.916
$670,937
$305,541
$795,732
$1,012.546
$8,196
$1,126
$0
$0
$0
$0
$4.025.980
SO
$2.515
$65,702
SO
$0
$540,894
$0
S1 16.996
$660.405
3909.411
$345
$975.458
$2.255
$0
$0
$0
$0
$0
$0
5273.927
5113.634
$276.182
$0
$10.057.697
S909.411
$628.362
$610,858
52,538.734
$14. 745.062
$128,804
$14.088
$0
$0
$0
$0
$0
$0
$0
SO
$0
$0
-$57.098
-$57.098
S 128.804
514.161
$0
$0
$142,892
$23.680
$2,107,489
$0
-$2,310
$2.128.859
$0
$0
so
-56.977
S 177. 909
$0
$0
S1 70,932
13
$0
$0
$0
$0
SO
SO
$272.624
$4,175
$1,396
S5.329
51,002,728
SO
so
$0
$0
$73
$0
$0
SO
-$71.706
-$71.633
so
so
$0
$0
$0
$0
so
5570.411
$711,420
SO
$0
S1. 281. 831
$5.426.526
5113.634
SO
so
-5128.804
$14.161
5587.114
52.996,818
SO
-$2.310
S3.581.622
RECONCILIATION OF THE GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCE TO STATEMENT OF ACTIVITIES
JUNE 30, 2004
Total Net Changes in Fund Balance Governmental Funds
$587,114
Prior Period Adjusment
-$2,310
Capital Assets:
Capital Outlay capitalized
Depreciation expense for year ended June 30, 2004
$968,176
$527.039
Capital Assets acquired through QZAB
$441.136
$116,708
Long Term Debt:
Principal portion of debt service payments
Escrow payments
Operating Transfer
Deposits
excess of compensated absences used over amounts earned
Change in Net Assets-Governmental Ativities
$276,182
$60,074
-$14,089
-$182
-$59.230
$262.755
$1,405,403
14
STATEMENT OF FIDUCIARY NET ASSETS
JUNE 30,2004
ASSETS
$165.993
TOTAL ASSETS
$165,993
LIABILITIES
Deposits due others
$165.993
TOTAL LIABILITIES
$165,993
15
Notes to the Financial Statements
As of and For the Year Ended June 30, 2004
1. GENERAL INFORMATION
The Catahoula Parish School Board was created by Louisiana Revised Statute (LSA-R.S.)17:51 to provide public
education for the 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 State of Louisiana and the
regulations of the Louisiana Board of Elementary and Secondary Education. The School Board is comprised
of nine members who 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 2,200 pupils
for the Year Ended June 30,2004. In conjunction with the regular education programs, some of these schools
offer special education and/or adult education programs. In addition, the School Board provides transportation
and school food services for the students.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Catahoula Parish School Board conform with generally accepted accounting
principles (GAAP) as applied to governments. The Governmental Accounting Standards Board (GASB) is the
standard-setting body for establishing governmental accounting and financial reporting principles.
This financial report has been prepared in conformity with GASB Statement No. 34 Jiasic Financial Statements
and Management's Discussion and Analysis-for State and Local Governments issued June, 1999. The following
is a summary of the 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 primary 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 taxes or set rates and charges
and issue bonded debt. The School Board has no component units, as defined by GASB Statement 14
as other 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 they
do not affect net expendable available financial resources. Fund accounting is designed to demonstrate
legal compliance and to aid
16
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESfcontinued^
management by segregating transactions related to certain School Board functions and activities. A
fund is a separate fiscal and accounting entity with a self-balancing set of accounts.
Funds of the School Board are classified into two categories: Governmental and Fiduciary as discussed
below.
Governmental Funds
Governmental funds account for all or most of the 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 the servicing of general long-term debt. Governmental
funds include:
5.
General Fund - The general operating fund of the School Board and accounts for all
financial resources, except those required to be accounted for in other 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.
Fiduciary Funds
1.
School Activity Agency Fund - Accounts for assets held by the 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 of the government-wide statements on all of the
non-fiduciary funds activities and fund financial statements(individual major funds and combined nonmajor 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 governmentwide financial statements and proprietary fund financial statements to the extent that those standards
do not conflict or contradict guidance of the GASB.
17
Harris on burg, Louisiana
D. MANAGEMENT FOCUS/BASIS OF ACCOUNTING
Government-Wide Financial StatementsfGWFS)
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 Fiduciary Fund. The Fiduciary Fund is only reported in the
Statement of Net 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, assets and liabilities resulting
from the exchange or exchange-like transactions are recognized when the 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 Non-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 cost 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 of Net
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 Activities.
Fund Financial StatementsfFFS)
Government Funds
The accounting and financial reporting treatments applied to a fund is determined
by its measurement focus. AH governmental funds are accounted for using a
current financial resources measurement focus. With this 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(i.e. expenditures and other financing uses) in net
current assets.
18
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 taxes 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 vacation, sick leave and other employee benefit amounts are reported in the
period due and payable rather than the 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 of the 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 of the School Board as a whole. The budgets are then adopted during the
special September meeting, and notice is published in the official journal.
The School Board adopted budgets for the General Fund and all special revenue funds. Budgets are
prepared on the modified accrual basis of accounting. All appropriations lapse at year end and
must be reappropriated during the following year to be expended. Encumbrances are 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 amounts 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
G. CASH, CASH EQUIVALENTS AND INVESTMENTS
Cash and cash equivalents include amounts in demand deposits. Investments consist of certificates
of deposits with varying maturities less than twelve months.
The School Board maintains seven bank accounts, exclusive of the individual school's bank
accounts, with the School Board's fiscal agent banks. These seven accounts are the iMaster Bank
Account, Consolidated Payroll account, Worker's Compensation Special Payroll Account, and the
Sales Tax Account and three Certificates of Deposits. As of June 30,2004, 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 of the School Lunch Special Revenue Fund consists of food purchased by the School
Board and commodities granted by the United States 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. AH
inventory items purchased are valued at the lower of the 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 of the donation. The system for the 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 G\VFS but are not record in the FFS. All capital assets are
depreciated using the straight-line method over their 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 1, 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 transactions between
funds, including expenditures and transfers to provide services, construct assets and service debt.
The accompanying financial statements generally reflect such transactions as operating transfers.
L. SALES TAX
On November 18,1967, voters of the parish passed a 1% sales tax for an indefinite period of time.
Of the 1%, 3/4 is dedicated to salaries of school teachers and other School Board employees, while
the remaining 1/4 is dedicated to the operation of the parish school system. On April 7,1987, voters
approved a 1% tax for an indefinite period of time. The tax is dedicated to operating the 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 months 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 the employee's current rate of pay. Under the Louisiana Teachers Retirement System, the
total unused sick leave, including the 25 days paid, is used in the retirement benefit computation as
earned service for leave earned prior to July 1,1988. For sick leave earned after July 1,1988 under
the Louisiana Teachers Retirement System and for 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 certificate 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
The cost of leave privileges, computed in accordance with the GASB Codification Section C60, is
recognized as a current-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 cost of
leave privileges not requiring current resources is recorded in the general long-term obligations
account group.
At June 30,2004, employees of the School Board have accumulated and vested S 451,369 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. EQUITY 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 sheet as "Cash". Negative book cash balances are
included in "Due to Other Funds" on the combined balance sheet.
B. DEPOSITS AND INVESTMENTS
At year end, the carrying amount of the School Boards deposits and investments was S 3,002,680
and the bank balance was $4,344,094 . Of the bank balance, S 230,818 was collateralized by FDIC
insurance and $ 4,113,276 was collateralized with securities held by the pledging financial
institutions' agents in the name of the School Board. Securities that may be pledged as collateral are
obligations of the U. S. Government and its agencies and obligations of the 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, 2004:
Levied
2003
Expiration
Date
4.38
5.70
5.70
4.44
5.79
5.79
Indefinite
2004
2013
1.60
1.63
2006
4.88
5.05
4.01
5.56
5.00
5.01
4.01
5.56
Authorized
Parish wide taxes:
Constitutional
Special operational
Special leeway
School building repair
and equipment
District taxes:
Maintenance:
School District No. 1
22
2011
2011
2007
2011
Bond Sinking:
School District No. 1 1993 (Refunded Debt)
6.54
28.14
59.56
7.00
28.00
28.00
2008
2013
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,
as provided by State Law, is the official collector of general property taxes levied by the School
Board.
Taxes are due and payable by December 31 of the year assessed and the lien date is January 1 of the
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 of the School Board are members of two statewide retirement systems. In
general, professional employees (such as teachers and principals) and lunchroom workers are
members of the Louisiana Teachers Retirement System (TRS); other employees, such as custodial
personnel and bus drivers, are members of the Louisiana School Employees Retirement System
(LSERS). Generally, all full-time employees are eligible to participate in the systems, with employee
benefits vesting after 10 years of service.
Benefits of the 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:
2004
Employee
Louisiana Teachers
Retirement System
(TRS):
Regular
Plan B
Louisiana School
Employees Retirement
System (LSERS)
23
Employer
8.0 %
5.0 %
13.8 %
13.8 %
7.5%
8.5 %
The School Board's employer contribution 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
remittances from the School Board. For the LSERS, all of the 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 of the Louisiana
Constitution of 1974. For the year ended June 30,2004, the current-year payroll for the School
Board totaled $ 8,881,421. The employer contributions and total current-year payroll of covered
employees for the Year Ended June 30, 2004, are as follows:
Regular
Employer contribution:
Total covered currentyear payroll:
Plan B
LSERS
Total
$ 832,844
$40,164 $ 52,281
$ 955,289
$5,938,816
$292,284 $ 615,186
56,846,286
6. POST-RETIREMENT HEALTH CARE AND LIFE INSURANCE 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 of providing these
benefits (the board's portion of premiums) as an expenditure when the monthly premiums are due.
7. GENERAL LONG-TERM OBLIGATIONS
The following is a summary of long-term obligation transactions for the Year Ended June 30,2004:
QZAB
Loan
Bonded
Compensated
Payable
Debt
Absences
Long-term obligations at
July 1,2003
Additions
Deductions
5177,273
(14.182)
S 1,800,000
(262.000)
S 392,139
92,828
(33,598)
$2,369,412
92,828
(309,7810)
Long-term obligations at
June 30,2004
S163.091
S 1.538.000
S 491.369
S2.152.460
Total
Compensated absences payable consists of the portion of accumulated sick leave of the governmental funds
that is not expected to require current resources.
School Board general obligation bonds outstanding at June 30, 2004, mature from 2003 to 2015 with interest
rates from 3.25% to 12.50% and 6.0%. The individual issues are as follows:
24
General obligation refunding bonds dated August 3,1993 51,090,000. The remaining principal is due in annual installments
of 550,000 to 5105,000 through March 1,2008, with interest from
3.50 to 5.75 per cent. Debt retirement payments are made from the
School District No. 1 Debt Service Fund.
5358,000
General obligation refunding bonds dated April 29,1993 5825,000. The remaining principal is due in annual installments of
510,000 to 5105,000 through February 1, 2006, with interest from 3.25
to 5.50 percent. Debt retirement payments are made from the School
District No. 2 Debt Service Fund.
205,000
General obligation bonds dated March 1,1994 - 51,470,000. The
remaining principal is due in annual installments of 520,000 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 Debt Service Fund.
975,000
Total long-term debt
51,538,000
As of June 30, 2004, the School Board has accumulated S
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, 2004, including interest are as follows:
PRINCIPAL
PAYMENTS
YEAR ENDING JUNE 30
52,212
42,564
27,404
60.498
327,212
320,564
208,331
211,404
685.498
$1,538,000
5 215,009
51,753,009
32^31
8. CAPITAL ASSETS
Capital assets and depreciation activity as and for the year ended June 30, 2004,are as follows:
Buildings
Balance 6/30/03
Additions
Deletions
Total
Costs 6/30/04
TOTAL
275,000
278,000
176,000
184,000
625,000
2005
2006
2007
2008
2009-2015
Total
INTEREST
PAYMENTS
Equipment
Total
$2,188,000
_
^
526,790,355
660,406
_
^
S 2,838,327
307,770
_ ^_
531,816,682
968,176
_
^
$2,188,000
527,450,761
S 3,146,097
532,784,858
25
(Continued)
Accumulated
Depreciation 6/30/03S
Additions
Deletions
Accum. Depr
6/30/04
$
^_
$ 23,639,522
222,761
^
$1,863377
304,278
-_
$25,502,899
527,039
-_
-
$ 23,862,283
$ 2,167,655
$26,029,938
Capital assets(net)
6/30/04
$2,188,000
S 3,588,478
$ 978,442
$ 6,754,920
Depreciation expenses of S 527,039 for the year ended June 30,2004 was charged to the following
governmental functions:
Regular Education
Special Education
Other instructional Programs
Special Programs
Adult Education
Pupil Support
General Administration
Business Services
Plant Operations & Maintenance
Central Services
Food Services
Community Services
Total Depreciation
S 158,595
14,148
28,029
1,535
31,265
1314
6,486
18,552
1,995
6,097
4,942
4,295
8,213
6391
12,044
203
222.935
$527,039
9. LITIGATION AND CLAIMS
At June 30, 2004, the School Board is involved in various lawsuits. It is the opinion of management
and the attorney for the School Board that, at June 30,2004, resolution of the lawsuits will not result
in any material adverse effect on the financial condition of the School Board
26
10. DUE FROM/TO OTHER FUNDS
Individual balances from/to other funds at June 30,2004, are as follows:
Due From Other Funds Due To Other Funds
$511,449
556,125
3,686
General Fund:
School Activity funds
Federal Special Ed
Federal Special Ed
America 2000
Adult Education
Catahoula K-3 Initiative
8(g) Grants Early Childhood
Other 8(g) Grants
School Renovation
Literacy Challenge
REAP
Title V C/O
Multisensory Structured Lge.
E-Rate
Title I - Fiscal Year
Title V
Title II - Fiscal Year
Federal Pre-School C/O
Title IV
Adult Education
Title II C/O
LEAP 21
8G Local Teacher
In School Youth
State School Improvement
LaSig
Title IV C/O
Comp School Reform
STEP
8(g) Blue Ribbon
LA Tchr Assist & Asses.
157
11,999
38,825
2,678
2,210
17,544
7,257
9,137
16,000
2,573
49,462
1,067
291
56,012
147,752
2,245
25,312
3,990
5,363
2,360
14,789
7
1,302
6,656
1,475
12,956
214
2,863
3,694
5,661
215
5511,663
Total
27
5511,663
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 30,2004, the School Board purchased commercial insurance
to cover its risks of loss.
28
MAJOR FUND DESCRIPTIONS
GENERAL FUND
The General Fund is used to account for resources traditionally associated with the School Board which are
not required legally, or by sound financial management to be accounted for in another fund.
SCHOOL FOOD SERVICE
This fund includes lunch and breakfast operations and accounts for the financial activities of the 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 fit 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.
SCHOOL RENOVATIONS FUND
This fund accounts for a multi-year federal grant through the Louisiana Department of Education. This
grant is restricted to approved major renovations to school building.
29
HARRISONBURG. LOUISIANA
GENERAL FUND
BUDGETARY COMPARISON SCHEDULE
FISCAL YEAR ENDED JUNE 30. 2004
ORIGINAL BUDGET
REVENUES
Local sources:
Ad valorum taxes
Sales taxes
Rents/leases
Tuition
Fees, charges, and commissions for
services
Use of money and property - interest
earmings
Other
State sources:
Unrestricted grants-in-aid
Restricted grants-in-aid
Federal sources:
Kestncteo grants-in-aid - suDgrants
TOTAL REVENUES
EXPENDITURES
Current
Education:
Regular programs
Special education programs
Vocational education programs
Other instructional programs
Special programs
Adult education programs
Support services:
Pupil Support
instructional staff support
General administration
School administration
Business administration
Plant services
Student transportation
Central services
Food services
Community service programs
Capital outlay - Facilities acquisition and
construction services
Ueot service
TOTAL kXHhNUirUKtS
(UtMUENUY) Oh KbVtNUtS
OVER EXPENDITURES
$
VARIANCE
FAVORABLE
(UNFAVORABLE)
FINAL BUDGET
297.719 $
1.307.900
66.200
5.000
306.510 S
1.436,621
67,200
3.750
305,881 S
1.508,810
76,647
7.925
17.800
29.950
10.574
29,487
36,475
25,901
7.901.105
206,171
7,855,085
117,966
7.855,085
118,175
.
209
50.784
$
9.852,679
S
$
4,658.450 $
985.204
547.456
178.607
9.019
10.572
9,827,656
559.435
479,703
341,029
633.149
314.565
876.413
992.815
10,505
58,791
1.859
(629)
72.189
9,447
4,175
(463)
S
9,938.485 S
110,829
4,584,863 S
1,021.331
562.821
160.733
3.124
9,580
4,255,321 S
975.336
561.408
156,833
3.042
9,313
329.542
45,995
1,413
3,900
82
267
465.655
448.972
336.929
670.240
305.657
792.533
1.025,237
8,835
63.964
1.126
8,506
7.392
3.754
(695)
115
(3.197}
12.690
639
(1/38)
-
457.149
441.580
333.175
670.935
305.542
795,730
1.012.547
8,196
65,702
1,126
$
.
2,256
10,659,828 S
2.515
2,256
10.466.371 S
2,515
2.255
10.057.705 S
408,666
$
(807.149) S
(638.715) S
(119.220) S
519.495
OTHER FINANCING SOURCES (USES):
Indirect cost transfers in
Indirect cost transfers out
Operating transfers in
Uperatmg transters out
138.194
14.000
-
.
1
127,276
128.804
1.528
14,000
14.088
-
88
218.886
(218.886)
I U I Ai_ U I HtK HNANCINU bUUKUtS
(USES)
EXCESS (DEFICIENCY) OF REVENUES
AND OTHER SOURCES OVER
EXPENDITURES AND OTHER USES
$
152.194 S
(77,610) S
(654.955) S
(716,325) S
30
142.892 S
23.672
S
220.502
739,997
HARRISONBURG. LOUISIANA
GENERAL FUND
BUDGETARY COMPARISON SCHEDULE
FISCAL YEAR ENDED JUNE 30, 2004
ORIGINAL BUDGET
UNRESERVED FUND BALANCES AT
BEGINNING OF YEAR
PRIOR PERIOD ADJUSTMENT
TRANSFERS TO RESERVED FUNDS
TRANSFERS TO DESIGNATED FUNDS
RNAl BUDGET
$
1,773.418
-
$
2.03J.806 $
2.347
(550.039)
$
Vn8,463 S
766,789 S
VARIANCE
FAVORABLE
(UNFAVORABLE)
ACTUAL
2.069,320 $
(2.302)
(49.183)
(371,895)
36,514
(2.302)
(51.530)
178.144
1.669.612
900.823
fKANbl-tKS I-KUM KbbbKVhO l-UNU
BALANCE
UNUhblliNAItU UALANttS Al tNU Ul-
YEAR
The accompanying notes are an integral part of this statement.
31
$
NON-MAJOR FUND DESCRIPTIONS
SCHOOL BUILDING CONSTRUCTION FUND
The School Building Construction accounts for the proceeds of ad valorem taxes that
are levied to provide additional support for the general purpose of routine
maintenance and operations of all parish schools.
SPECIAL LEEWAY TAX FUNDS
The Special Leeway Tax Fund accounts for the proceeds of ad valorem taxes that are
levied to provide additional support for the general purpose of routine maintenance
and operations of alt parish schools.
SCHOOL DISTRICTS NO. 1, NO. 2, NO. 5, NO. 9, NO. 12, AND NO. 25
MAINTENANCE FUNDS
The school district maintenance funds account for the proceeds of ad valorem taxes
levied in the various school districts to provide additional district support for
maintenance, instruction, capital outlay, and replacement of equipment. In addition,
School District No. 1 and No. 5 Maintenance Funds make the debt retirement
payments (principal and interest) for certificates of indebtedness issued by that
respective district.
FEDERAL PRE-SCHOOL GRANT AND CARRYOVER FUNDS
The Federal Pre-School Grant consists of federal funds to provide financial
assistance for preschool programs that are designed to provide quality education to
children. The carryover fund is used to account for prior year unspent funds.
AMERICA 2000 FEDERAL PROJECT FUND AND CARRYOVER FUND
This fund is used to account for a Grant awarded directly through the U.S.
Department of Education. Catahoula and Concordia Parish School Boards applied
and were awarded jointly this grant. Catahoula is the Fiscal Agent for the grant.
Unspent funds from the prior year are reported in the Carryover Fund.
VOCATIONAL EDUCATION FUND
The Vocational Education Fund accounts for a program designed to administer
various vocational programs which provide vocational training and assistance
STARTING POINTS FUNDS
The Starting Points Funds are federally funded programs to serve at-risk four year
old children in a full day preschool program.
8-g FUNDS
The various 8-g funds are used to account for a special purpose grants from the State
of Louisiana. These grants are for student enhancement(technology), superior
textbooks, multi-sensory training, early childhood , and teacher training programs
32
RAPIDES FOUNDATION
These grants from the Rapides Foundation fund special programing at Martin
Junior High, Sicily Island High School and Jonesville Elementary
CLASS SIZE REDUCTION CARRYOVER
These funds are used to account for special funding through the State used to limit
class size.
STATE K-3 MATH AND READING INITIATIVE
This fund accounts for State funds utilized for special training in math and reading
of kindergarten through third grade students through staff training.
TITLE I CARRYOVER
Title I of the Elementary and Secondary Education Act (ESEA) is a program for
economically and educationally deprived school children, which is federally financed,
state-administered, and locally operated by the School Board. The Title I services
are provided through various projects that are designed to meet the special needs of
educationally deprived children. The activities supplement, rather than replace,
state and locally mandated activities. This fund is used to account for prior year
unspent funds.
Title VI
Title VI of the Elementary and Secondary Education Act (ESEA) is a program by
which the federal government provides funds to the School Board for audio-visual
material and equipment.
Title II AND CARRYOVER.
Title II of the Elementary and Secondary Education Act (ESEA) is a program by
which the federal government provides funds to the School Board for projects that
are designed to improve the skills of teachers and instruction in the areas of
mathematics, science, computer learning, and foreign languages and increase the
accessibility of such instruction to all students. The carryover fund is used to
account for prior year unspent funds.
ADULT EDUCATION
The adult education funds account for allotments from the Louisiana Department of
Education for the purpose of providing adult education programs in the parish.
33
TITLE IV
The Drug Free School Fund is a federally funded program which provides drug
abuse and prevention education for all students in Catahoula Parish.
SPECIAL EDUCATION FUND AND PRE-SCHOOL SPECIAL EDUCATION
The Special Education Fund accounts for federal funds to insure that all children
with disabilities have available to them a free appropriate public education.
The Pre-School Fund targets children, ages three through five, with special needs in
education and related services.
ARTS IN EDUCATION
This grant from the Arts Council of Central Louisiana provides funding for third
graders.
TANF-PRE GED
This federal academic program is paired with skills instruction for students who are
at risk of dropping out of school.
IN SCHOOL YOUTH
This fund accounts for the contract with the LaSalle Community Action Agency for
programs at the ASPIRE School.
LEAP 21 TUTORING
This fund accounts for the program providing direct instruction in English
Language Arts and Mathematics to low performing students.
STATE SCHOOL IMPROVEMENT
This state-funded program accounts for financial incentives for schools to improve
student achievement through basic academic, educator quality and parental
involvement,
QZAB FUND
This fund is used to account for the expenditure of loan proceeds under the QZAB
loan program. The funds are devoted to major repairs and renovations to school
buildings.
CLASSROOM BASED TECHNOLOGY
This fund accounts for a state grant to provide technical infrastructure and
equipment needed to create a technology enriched learning environment
34
ENHANCING EDUCATION THROUGH TECHNOLOGY
This Federal program support the integration of educational technology into
classrooms to improve teaching and learning.
LASIG GRANT
This fund accounts for grant monies devoted to increasing the number and quality of
general and special education teachers, related service personnel, administrators and
other staff.
MEDIA CENTER SALE
This fund accounts for the sale proceeds of the old Media Center. The monies can
only be used for Title I qualify expenses.
TITLE V
Title V funds are used to encourage comprehensive systematic school reform
upgrade instructional and professional development and promote coordination of
resources to improve education for all children.
COMPREHENSIVE SCHOOL REFORM
This program is designed to raise student achievement by helping high-poverty, low
performing school implement research-based comprehensive school reform
programs
LTAAP INDUCTION & MENTORING
This fund accounts for a state grant designed to expand mentoring and induction
activities for the Louisiana teacher assistance and assessment program.
LA TEACHER ASSISTANCE AND ASSESSMENT
This fund accounts for a State grant providing direct assistance and assessment
services to every new teacher as required by the Louisiana Teacher Assistance and
Assessment Program.
35
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74
SCHEDULE 7
Schedule of Compensation Paid Board Members
For the Year Ended June 30,2004
Lillian S. Aplin
Joe A. Edwards
Charles House
Willie Manning
Clarence Martin
Dave Mays
Wayne Sanders
Dewey W. Stockman
Dorothy Watson
$ 4,200
4,200
4,200
4,800
4,800
4,800
4,165
4,200
4.680
TOTAL
$40,085
75
Roland D. Kraushaar
1406 Texas Avenue
Ph: [318)445-9855
Fax: (318)445-9882
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL
CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
I have audited the financial statements of the Catahoula Parish School Board as of and for the Year Ended
June 30, 2004, and have issued my report thereon dated December 23,2004. 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 of the United States.
Compliance
As part of obtaining reasonable assurance about whether the Catahoula Parish School Board's financial
statements are free of material misstatement, I performed tests of its compliance with certain provisions of
laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on
the determination of financial statement amount. However, providing an opinion on compliance with those
provisions was not an objective of my audit and, accordingly, I do not express such an opinion. The results
of my tests disclosed no instances of noncompliance that are required to be reported under Government
Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing my audit, I considered the Catahoula Parish School Board's internal control
over financial reporting in order to determine my auditing procedures for the purpose of expressing my
opinion on the financial statements and not to provide assurance on the internal control over financial
reporting. My consideration of the internal control over financial reporting would not necessarily disclose
all matters in the internal control over financial reporting that might be material weaknesses. A material
weakness is a condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that misstatements in amounts that would be material in
relation to the financial statements being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. I noted no matters involving the
internal control over financial reporting and its operation that I consider to be material weaknesses.
This report is intended for the information of the audit committee, management and federal awarding
agencies and pass-through entities. However, this report is a matter of public record and its distribution is
not limited.
Roland D. Kraushaar
December 23, 2004
76
Roland D. Kraushaar
1406 Texas Avenue
Ph: (318) 445-9855
Fax: (318) 445-9882
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL
CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
I have audited the compliance of the Catahoula Parish School Board with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance
Supplement that are applicable to each of its major federal programs for the Year Ended June 30,2004.
The Catahoula Parish School Board's major federal programs are identified in the summary of auditor's
results section of the accompanying schedule of findings and questioned costs. Compliance with the
requirements of laws, regulation, contracts and grants applicable to each of its major federal programs is the
responsibility of the 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.
I 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 of the 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 I plan and perform the audit to obtain reasonable assurance about whether noncompliance with
the types of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. 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 determination on the 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 Year Ended June 30,
2004.
Internal Control Over Compliance
The management of the Catahoula Parish School Board is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts and grants
applicable to federal programs. In planning and performing my audit, I considered the Catahoula Parish
School Board's internal control over compliance with requirements that could have a direct and material
effect on a major federal program in order to determine my auditing procedures for the purpose of
expressing my opinion on compliance and to test and report on internal control over compliance in
accordance with OMB Circular A-133.
My consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a condition in which the design
or operation of one or more of the internal control components does not reduce to a relatively low level the
risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would
be material in relation to a major federal program being audited may occur and not be detected within a
timely period by employees in the normal course of performing their assigned functions. I noted no matters
77
involving the internal control over compliance and its operation that I consider to be material weaknesses.
This report is intended for the information of the audit committee, management and federal awarding
agencies and pass-through entities. However, this report is a matter of public record and its distribution is
not limited.
Roland D. Kraushaar
December 23,2004
78
Roland D. Kraushaar
1406 Texas Avenue
Ph: [318)445-9855
Fax: (318] 445-9882
INDEPENDENT AUDITOR'S REPORT ON
SCHEDULE OF FEDERAL AWARDS
I have audited the financial statements of the Catahoula Parish School Board as of and for the Year Ended
June 30, 2004, and have issued my report thereon dated December 23,2004, These financial statements are
the responsibility of the Catahoula Parish 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, Government Auditing Standards, issued by the Comptroller General of the United States, and the
provisions of Office of Management and Budget Circular A-133, "Audits of States, Local Governments, and
Non-Profit Organizations." Those standards and OMB Circular A-133 require that I plan and perform the
audit to obtain reasonable assurance about whether the general purpose financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the general purpose financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. I believe that my audit provides a reasonable basis for my opinion.
My audit was conducted for the purpose of forming an opinion on the financial statements of the Catahoula
Parish School Board, taken as a whole. The accompanying Schedule of Federal Financial Assistance is
presented for purposes of additional analysis and is not a required part of the financial statements. The
information in that schedule has been subjected to the auditing procedures applied in the audit of the
financial statements and, in my opinion, is fairly presented in all material respects in relation to the financial
statements taken as a whole.
Roland D. Kraushaar
December 23, 2004
79
Schedule of Federal Awards
FEDERAL GRANTOR/
FEDERAL
PASS-THROUGH GRANTOR/
CFDA
NUMBER
PROGRAM NAME
United States Department of Agriculture
Passed through Louisiana Department of Education:
National School Lunch Program
School Breakfast Program
Passed through Louisiana Department of
Agriculture and Forestry
Total United States Department of Agriculture
United States Department of Education
Direct Assistance:
America 2000
10.555
10.553
385,791
159332
10.500
44,542
S 589.665
84303A
Passed through Louisiana Department of Education:
Educationally Deprived Children Local Educational Agencies
Handicapped State Grants
Federal Special Education Preschool
Federal, State, and Local Partnerships
for Educational Improvement
In School Youth - Aspire
Adult Education
U.S. Childcare - Starting Points
Class Size Reduction
Title IV Safe & Drug Free Schools
Carl Perkins Vocational Education
Comprehensive School Reform
Educational Technology
Title II-A Training
Special Education State Program Improvement
REAP
LPB Challenge
LASIP
America Reads
2004
EXPENDITURES
$
160,084
84.010
84.027A
84.173 A
900,097
217,788
5,692
84.298A
?? ?
84.002A
93.558
84.340A
84.186A
84.048
84332A
84318X
84367
84323A
12,005
46,723
33,901
92,533
146,890
12,507
46,114
53,950
24,003
195,628
64,908
87,261
15315
5,734
4,521
S 1.965.570
Total United States Department of Education
S 2,555,235
Total Federal Funds
80
Notes to Schedule of Federal Awards
NOTE A - BASIS OF PRESENTATION
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 in accordance with the requirements of OMB Circular A-133, Audits of States, Local
Governments, and Non-Proflt 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 30,2004, the value of unexpended commodities was $ 4366.
81
Statement of Findings and Questioned Costs
For the Year Ended June 30, 2004
SECTION I - SUMMARY OF AUDITOR'S REPORTS
Financial Statements
Type of Auditor's Report Issued
Internal Control Over Financial Reporting:
Material Weakness Identified
Reportable Conditions Identified Not
Considered to be Material Weaknesses
Non-Compliance Material to Financial
Statements Noted
Unqualified
No
None Reported
No
Federal Awards
Internal Control Over Major Programs:
Material Weakness Identified
Reportable Conditions Identified Not
Considered to be Material Weaknesses
No
None Reported
Type of Auditor's Report Issued on
Compliance for Major Programs
Unqualified
Any Audit Findings Disclosed that are
Required to be Reported in Accordance
With Circular A-133, Section .510(a)
No
Identification of Major Programs:
CFDA Number
Name of Federal Program
10.555
National School Lunch Program
84.010
Educationally Deprived Children Local Educational Agencies
Dollar Threshold to Distinguish Between
Type A and Type B Programs
$300,000
Auditee Qualified as Low-Risk Auditee?
Yes
SECTION II - FINANCIAL STATEMENT FINDINGS
No matters were reported.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No matters were reported.
82
Roland D. Kraushaar
1406 Texas Avenue
Ph: (318] 445-9855
Fax: (318) 445-9882
AGREED-UP PROCEDURES REPORT
ON SCHOOL BOARD PERFORMANCE MEASURES
Independent Accountant's Report
on Applying Agreed-Upon Procedures
to the Management of Catahoula Parish School Board.
I have performed the procedures included in the Louisiana Governmental Audit Guide and enumerated
below, which were agreed to by the management of Catahoula Parish School Board and the Legislative
Auditor, State of Louisiana, solely to assist users in evaluating management's assertions about the
performance and statistical data accompanying the annual financial statements of Catahoula Parish School
Board and to determine whether the specified schedules are free of obvious errors and omissions as provided
by the Board of Elementary and Secondary Education (BESE). This agreed-upon procedures engagement
was performed in accordance with standards established by the 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 of the procedures described below
either for 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 and are as
follows:
General Fund InstructionaJ_and_Suppori: Expenditures andjTertain Local Revenue Sou reschedule U
6. I 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
of the following amounts reported on the schedule:
Total General Fund 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
83
Principals and Full-time Classroom Teachers" (Schedule -) to the combined total number of full-time
classroom teachers per this schedule 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 1
and as reported on the schedule. I traced a random sample of 25 teachers to the individual's personnel
file and determined if the individual's education level was properly classified on the schedule.
Number and Type of Public-Schools (Schedule 3)
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 1
and as reported on the schedule and traced the same sample used in procedure 4 to the individual's personnel
file and determined if the individual's experience was properly classified on the schedule.
Public Staff Data (Schedule 5)
7. I obtained a list of all classroom teachers including their base salary, extra compensation, ant 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 individual's personnel file and determined if the individual's salary, extra compensation,
and fill-time equivalents were properly included on the schedule.
8. I recalculated the average salaries and full-time equivalents reported in the schedule.
CJass Sjze 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 1 roll books for those classes and determined if the class was properly classified on
the schedule.
Louisiana Educational Assessment Program (LEAP) for the 21" Century (Schedule 7)
10.
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 Graduation Exit Exam for the 21" Centurv (Schedule 8)
11.
The IOWA Tests (Schedule 9)
84
12.
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 that 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 sufficiency of the
procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the
Legislative Auditor as a public document.
loland D. Kraus
December 23, 2004
85
SCHEDULE 1
For the Year Ended June 30, 2004
General Fund Instructional and Equipment Expenditures
General Fund Instructional Expenditures:
Teacher and Student Interaction Activities:
Classroom Teacher Salaries
Other Instructional Staff Activities
Employee Benefits
Purchased Professional and Technical Services
Instructional Materials and Supplies
Instructional Equipment
Total Teacher and Student Interaction Activities
Other Instructional Activities
53,868,426.00
S254.564.00
S1,550,377.00
512,983.00
$243,231.00
58,728.00
55.938,309.00
522,936.00
Pupil Support Activities
Less: Equipment for Pupil Support Activities
Net Pupil Support Activities
$457,149.00
54.824.00
Instructional Staff Services
Less: Equipment for Instructional Staff Services
Net Instructional Staff Services
$441,579.00
$452,325.00
Total General Fund Instructional Expenditures
Total General Fund Equipment Expenditures
5440.391.00
$6.831.025.00
510.057.697.00
Certain Local Revenue Sources
Local T Constitutional 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 and Use Taxes
Total Local Taxation Revenue
5121,707.00
5480,940.00
$324,403.00
525,455.00
$1,508,810.00
$2,461,315.00
Local E Earnings from 16th Section Property
Earnings from Other Real Property
Total Local Earnings on Investment in Real Property
$75,502.00
S1.145.00
$76,647.00
State R Revenue Sharing-Constitutional Tax
Revenue Sharing-Other Taxes
Revenue Sharing-Excess Portion
Other Revenue in Lieu of Taxes
Total State Revenue in Lieu of Taxes
$12,608.00
Nonpublic Textbook Revenue
Nonpublic Transportation Revenue
549,545.00
SO.OO
50.00
562.153.00
SO.OO
SO.OO
86
SCHEDULE 2
Education Levels of Public School Staff As of October 1,2003
Category
Less than a Bachelor's Degree
Bachelor's Degree
Master's degree
Master's Degree + 30
Specialist in Education
Ph. D. or Ed. D.
Total
Full-Time Classroom Teachers
Principals & Assistant Principals
Certificated
Un certificated
Certificated
Uncertificated
Number Percent Number
Percent Number
Percent Number
Percent
0
0.00%
0
0.00%
0.00%
0
0.00%
0
60.14%
86
16
0.00%
11.19%
0
0.00%
0
22
15.38%
4
0.00%
3
2.10%
40.00%
0
14
1
0.00%
9.79%
0.70%
5
50.00%
0
1
0.00%
0.70%
0
0.00%
1
10.00%
0
0.00%
0
0.00%
0
0.00%
0
0.00%
0
0.00%
0
123
86.01%
20
10 100.00%
13.99%
87
SCHEDULE 3
Number and Type of Public Schools For the Year Ended June 30,2004
Type
Number
3
2
3
2
Total
10
Elementary
Middle/Jr. High
Secondary
Combination
SCHEDULE 4
Experience of Public Prinicpals and Full-Time Classroom Teachers As of
October 1,2003
0-1 yr.
Assistant Principals
Principals
Classroom Teachers
0
0
32
2-3 yrs.
0
0
12
4-10 yrs. 11-14 yrs. 15-1 9 yrs. 20-24 yrs. 25 + yrs.
0
0
0
0
0
0
2
5
0
3
27
15
10
19
28
89
Total
0
10
143
SCHEDULE 5
Public School Staff Data for the Year Ended June 30, 2004
Classroom Teachers
Excluding ROTC
and Rehired Retirees
All Classroom
Teachers
Average Classroom
Teacher's Salary including
Extra Compensation
27934
27812
Average Classroom
Teacher's Salary Excluding
Extra Compensation
27691
27564
138
134
Number of Teacher Full-Time
Equivalents (FTEs) used in
Computation of Average
Salaries
90
SCHEDULE 6
Class Size Characteristics As of October 1, 2003
School Type
Elementary
Elementary Activity Classes
Middle/Jr. High
Middle/Jr. High Activity Classes
High
High Activity Classes
Combination
Combination Activity Classes
1-20
Number
Percent
74%
90%
41%
33%
93%
74%
97%
83%
56
9
28
4
181
17
60
5
Class Size Range
21 -26
27-33
Percent
Number
Percent
Number
12%
10%
55%
17%
6.5%
17%
0%
0%
91
9
1
38
2
13
4
0
0
14%
0%
4%
8%
0.5%
4.5%
3%
17%
34+
Percent
Number
0%
0%
0%
42%
0%
0
0
0
5
0
1
0
0
11
0
3
1
1
1
4.5%
2
1
0%
0%
SCHEDULE 7
Louisiana Educational Assessment Program (LEAP) for the 21st Century
For the Year Ended June 30,2003-2004
District Achievement Level
Results
Students
English Language Arts
2004
2003
Number | Perceni
Number
|
Perceni
2002
Number | Percent
Mathematics
2003
2004
Number
J
Percent
Numoer
|
Perceni
2002
Number
[
Percent
Grade 4
Advanced
5
4%
3
2%
5
3%
5
4%
7
5%
7
4%
Mastery
27
20%
34
26%
39
24%
32
24%
32
24%
22
13%
Basic
69
51%
71
54%
77
47%
48
35%
65
49%
83
50%
Approaching Basic
25
18%
15
11%
36
22%
37
27%
20
15%
37
22%
10
7%
9
7%
8
5%
14
10%
8
6%
16
10%
Unsatisfactory
Total
132
136
Results
136
Number
Perceni
Number
|
Social Studies
2003
2004
2002
2003
Perceni
165
132
Science
2004
Number j Perceni
Siudenis
165
Number
|
Percenl
Number
|
Perceni
2002
Number
|
Percent
Grade 4
Advanced
5
4%
11
8%
10
6%
1
1%
6
5%
0
0%
Mastery
28
21%
34
26%
27
16%
29
21%
32
24%
24
15%
Basic
83
61%
62
47%
94
57%
75
55%
77
58%
11 1
67%
Approaching Basic
13
10%
21
16%
33
20%
17
13%
11
8%
20
12%
7
5%
4
3%
1
1%
14
10%
6
5%
10
6%
Unsatisfactory
Total
165
2004
Mathematics
2004
2002
2003
Number | Perceni
165
132
136
Results
Students
132
136
Number
Perceni
Number
|
2002
2003
Percent
Number
Percent
Number
|
Percent
Number
Percent
Grade 8
Advanced
1
1%
0
0%
2
2%
4
4%
5
4%
1
1%
Mastery
12
12%
17
14%
25
21%
7
7%
3
2%
8
7%
Basic
55
53%
54
45%
38
32%
67
64%
65
54%
54
46%
Approaching Basic
29
28%
34
28%
38
32%
20
19%
21
17%
29
25%
7
7%
16
13%
15
13%
6
6%
27
22%
26
22%
Unsatisfactory
Total
Results
Siudenis
121
104
118
104
Science
2004
Social Studies
2003
Number
Percent
Number
2
2004
2002
Percent
118
121
Number
Percent
Number
j
2003
Percent
Number
|
2002
Percent
Number
Perceni
Grade 8
Advanced
2%
0
0%
2
2%
3
3%
0
0%
1
1%
. 24
23%
21
17%
16
14%
12
12%
14
12%
7
6%
Basic
48
46%
49
40%
48
41%
56
54%
50
41%
53
45%
Approaching Basic
24
23%
32
26%
29
25%
23
22%
33
27%
31
26%
6
6%
19
16%
22
19%
10
10%
24
20%
25
21%
Mastery
Unsatisfactory
Total
104
121
117
92
104
121
117
SCHEDULE 8
The Graduate Exit Exam for the 21st Century
For th* Year Ended June 30,2003-2004
Results
Students
2004
Number! Percent
2003
2002
Number | Percent
Number | Percent
2004
Number | Percent
Mathematics
2003
Number
|
Percent
2002
Number
|
Percent
Grade 10
Advanced
1
1%
2
2%
1
1%
8
9%
9
9%
8
6%
Proficient
17
19%
10
10%
16
13%
29
33%
26
27%
29
22%
Basic
45
51%
47
49%
63
51%
34
38%
25
26%
61
46%
Approaching Basic
24
27%
13
14%
33
27%
8
9%
12
13%
20
15%
2
2%
24
25%
11
9%
10
11%
24
25%
14
11%
Unsatisfactory
Total
Results
Students
96
89
69
Science
2003
2004
Number | Percent
Number
|
Percent
2002
Number | Percent
132
96
2004
Number | Percent
Social Studies
2003
Number
|
Percent
2002
Number
j
Percent
Grade 11
Advanced
4
5%
1
1%
5
5%
3
4%
2
2%
4
4%
Proficient
18
24%
24
21%
23
23%
14
18%
16
14%
16
16%
Basic
39
52%
55
48%
45
46%
52
68%
65
57%
53
54%
Approaching Basic
11
15%
24
21%
17
17%
7
9%
21
18%
19
19%
Unsatisfactory
3
4%
10
9%
8
8%
0
0%
10
9%
6
6%
Total
75
114
98
93
76
114
98
SCHEDULE 9
The Iowa Tests For the Year Ended June 30,2003-2004
2004
Composite
2003
2002
Test of Basic Skills (ITBS)
Grade 3
Grade 5
Grade 6
Grade 7
66
64
54
62
62
59
46
59
62
53
62
61
Tests of Educational Development (ITED)
Grade 9
48
45
54
Scores are reported by National Percentile Rank. A student's National Percentile Rank shows
the student's relative position or rank as compared to a large, representative sample of students
in the same grade from the entire nation. A student with a schore of 72 indicates that the
student scored the same or better than 72 percent of the students in the norm group.
94
Roland D. Kraushaar
1406 Texas Avenue
Ph: [318)445-9855
«Crrr,
QoFEB-7
Fax: [318)445-9882
Mr. Ronald Lofton, Superintendent
P O Box 290
Harrisonburg, Louisiana 71340
Dear Mr. Lofton:
In connection with the audit of the financial statements of the Catahoula Parish School Board
for the year ended June 30, 2004,1 take this opportunity to make comments and suggestions
relative to 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, 2004. The report was not released until
February 2.
CAUSE: Although all fieldwork for this audit was completed prior, the report
itself was not completed until January 30, 2005.
CORRECTIVE ACTION: In order to prevent future reports being filed 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,
Roland D. Krausha
February 2, 2005

Catahoula Parish School Board

Transcription

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