COMPREHENSIVE ANNUAL FINANCIAL REPORTapp1.lla.la.gov/PublicReports.nsf/52515F30CF18DE... · 2020....

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COMPREHENSIVE ANNUAL FINANCIAL REPORT

or the year ended June 30 Z010

CADDO PARISH SCHOOL BOARD Shreveport Louisiana

Under provisions of state law this report is a public document Acopy of the report has been submitted to the entity and other appropriate public officials- The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and where appropriate at thepffice of the parish clerk of court

Release Date 1 ii

Mil [lass kliBols k llofkl Class M e ills



AS OF AND FOR THE YEAR ENDED JUNE 302010

Lillian Priest Gerald D Dawldns Ed D President Superintendent

James G Lee Director of Finance

Prepared by the Department of Finance

Caddo Parish School Board Table of Contents

INTRODUCTORY SECTION Transmittal Letter GFOA Certificate of Achievement for Excellence in Financial Reporting ASBO Certificate of Excellence m Financial Reporting Organization Chart Executive Committee Elected Officials Selected Administrative Officials

Page

1-5 7 9 11 12 13 13

FINANCUL SECTION Statement Independent Auditors Report Required Supplemental Information

Managemenfs Discussion and Analysis (MDampA) Basic Financial Statements

Government-wide Financial Statements (GWFS) Statement of Net Assets Statement of Activities

Fund Fmancial Statements (FFS) Governmental Funds

Balance Sheet Reconciliation of the Governmental Funds Balance Sheet

to the Statement of Net Assets Statement of Revenues Expenditures and Changes in Fund Balances Reconciliation of the Govemmental Funds Statement of Revenues Expenditures and Changes in Fund Balances to the Statement of Activities

Fiduciaiy Funds Statement of Fiduciaiy Assets and Liabilities

Notes to the Basic Fmancial Statements Index Notes

Required Supplemental Infonnation 64 Schedule of Funding Progress for OPEB 65 Budgetaiy Comparison Schedule 66

General Fund l-I 57 Title 1 1-2 68

Notes to the Budgetaiy Comparison Schedules 69-70 Supplemental Information 7]

Combining Statements By Fund Type 72 Nonmajor Govemmental Funds

Combining Balance Sheet 2 73 Combining Statementof Revenues Expenditures

and Changes in Fund Balances 3 7475 Nonmajor Special Revenue Funds 76-77

Combining Balance Sheet 4 7ssi Combining Statement of Revenues Expenditures and Changes in Fund Balances 5 82-89

(Continued)

A B

C

D E

ies F

G

Exhibit

15-16 17

18-29

30 31 32 33

34-35

37 38-41

42

43

44 45-63


Supplemental Informatioa (continued) SchediUe of Revenues Expenditures and Changes in Fund Balances - Budget (GAAP Basis) and Actual TANFJAG Special Education Title n Title XIX Title ffl Title IV-(Dmg Free) State Fiscal Stabilizadon Tobacco Settlement 8 (g) State Fund Educational Technology Adult Education Vocational Education WIA Homeless Child Nutrition Program MISC StateFederal Grants Readmg First CEEF Operating

Agency Funds Combining Statement of Changes ui Assets and Liabilities

General Schedule of Compensation Paid Board Membeis 8 HO

STATISTICAL SECTION Tabje Contents

Net Assets by Component Changes in Net Assets Fund Balances of Govemmental Funds Changes in Fund Balances of Govemmental Funds Assessed Value and Estimated Actual Value of Taxable Property Overlapping Govemments Principal Property Taxpayers Property Tax hsvvss and ColIecUons Ratios of Outstanding Debt by Type Ratios of General Bonded Debt Outstanding Direct and Overlapping Govemmental Activities Debt Legal Debt Margin Information Demographic and Economic Statistics Principal Employers School Building Information School Personnel Operating Statistics Schedule of Insurance in Force

6-1 6-2 6-3 6-4 6-5 6-6 6-7 6-8 6-9 6-10

6-n 6-12 6-13 6-14 6-15 6-16 6-17 6-18

7

90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

111-112 113 114 115 116 117 118 119 120 121 122 123 124 125 126

127-129 130 131 132

(Concluded)

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World Eldss Sckols k World Eldss Students

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CADDO PARISH SCHOOL BOARD P o ^ OFFICE Box 32000 bull 1961 MIDWAY STREET bull SHREVEPORT LOUISIANA 71130-2000

AREA CODE 318 bull TELEPHONE 603-6300 bull FAX 631-5241

Gerald D Dawkins Ed D Superintendent

Transmittal Letter

December 172010

Ms Lillian Priest President Caddo Pari^ School Board Members

and Citizens of Caddo Parish

Louisiana law requires that an annual swom financial statement be fiimished to the Legislative Auditor within six months of the close of each fiscal year in accordance with graerally accepted accounting principles (GAAP) and audited in accordance with g e n t l y accepted auditing standards (GAAS) by a certified public accountant Pursuant to diat requnement we heretiy issue the Comprehensive Annual Financial Report of the Caddo Parish School Board for the year ended June 302010

Tbb report consists of managemenfs r^resentations conceming tiie finances of tiie Caddo Parish School Board Consequently management assumes full responsibility for the completeness and reliability of all of the information presented m this report To provide a reasonable basis for making these rqnesmtations management of the Caddo Parish School Board (School Board) has established a comprehensive intemal control fiamework that is designed both to protect the School Boards assets ampom loss theft or misuse and to compile sufBcient reliable infcmnation for tiie prqiaration of the Caddo Parish School Boards financial stetements in conformity with GAAP Becaiê tiie cost of intemal controls Eôuld not oi^weigh tiieir benefits the Caddo Parish School Boards comprehensive framework of internal controls has been designed to provide reasonable ratiier than absolute assurance tiiat the financial statements will be fiee fiom material misstatement As management we asseit that to tiie best of our knowledge and belief tiiis financial r^gtort is complete and reliable in all material respects

Allen Green amp Williamson LLP a fiiro of licensed certified public accountants has audited the Caddo Parish School Boards financial statements Ilie goal of tiie independent audit was to provide reasonable assurance that the financial statements of tiie Caddo Parish School Board for the fiscal year ampadampd June 302010 are fiee of material misstatement Ilie independent audit involved examining on a test basis evidence si^porting the amounts and disclosures in the financial statements assessing the accounting principles used and significant estimates made by management and evaluating the overall financial statement pres^tation The independent auditor concluded based upon the audit that tiiere was a reasonable basis for renttering an unqualified opinion tbat the Caddo Parish School Boards financial statements for the fiscal year ended June 302010 are fakly presented m conformity witii accounting principles generally accepted in the United States of America (GAAP) The independent auditors report is presented as the first component of the financial section of tiiis report

1

Offering Equal Oppoituniiy in Employment and Educational Programs

Ms Lillian Priest President Caddo Parish School Board Members


The independent audit of tiie financial statements of tiie Caddo Parish School Board was part of a broader federally mandated Smgle Audit designed to meet the special needs of federal grantor agencies The standards goveming Single Audit engagement require the mdependent auditor to report not only on the fak presentation of the financial statements but also on tfie audited govemments intemal controls and compliance with legal requirements wifli special emphasis on intemal controls and legal requirements involving the administration of federal awards These reports are available in the Caddo Parish School Boards separately issued Single Audit Report

GAAP requnes that management provide a narrative introduction overview and analysis to accompany tiie basic financial statements m the form of Managements Discussion and Analysis (MDampA) This letter of transmittal is designed to complement MDampA and should be read in conjunction with it The Caddo Parish School Boards MDampA can be found unmediately after tiie report of the mdependent auditors

PROFILE OF THE CADDO PARISH SCHOOL BOARD

Purpose and operations The Caddo Parish School Board was created by Louisiana Revised Statute (LSA-RS) 1751 to provide public education for the children witiim Caddo Parish The School Board is authorized by LSA-RS 1781 to establish policies and regulations for its own govemment consistent with the lavre of the state of Louisiana and the regulations of the Louisiana Board of Elementary and Secondary Education The School Board is comprised of 12 members who are elected from 12 districts for concurrent terms of 4 years

The School Board operates 71 schools within the parish with a total enrollment of approximately 42000 pupils The School Board provides a full range of educational services appropriate to grade levels K through 12 These include regular and enriched academic education special education for handicapped students occupational education and many individualized programs such as specialized instmction for disadvantaged students and those with limited English proficiency These basic programs are supplemented by a wide variety of ofifermgs in the fine arts and athletics In conjunction with the regular educational programs some of these schools offer pre-khidergarten special education andor adult education programs In addition tiie School Board provides transportation and school food services for the students

Reporting entity The report mcludes all entities or organizations that are requh^ to be mcluded in tiie School Boards reporting entity The basic criteria for determining whether a govemmental department agency institution commission public authority or other govemmental organization should be included in a govemmental units reporting entity is financial accountability Fmancial accountability mcludes the pointment of a votmg majority of the organizations goveming body and either the ability of tiie primary govemment to impose its will on the organization or if tiiere is a financial benefitburden relationship In addition an organization vdiich is fiscally dependent on the primary government should be mcluded in its reporting entity

The financial statements present the Caddo Parish School Board (the primary govemment) Based on the above criteria tiiere are no component units to be included in the School Boards reporting entity

The Supermtendent submits an annual operating budget to tiie School Board at its regular meeting in May or June of each year The operating budget serves as the foundation for tfie School Boards financial planning and control Tlie proposed budget is made available for public inspection at least 15 days prior to the date of a public hearing and at least oncopy public hearing is held as required by Louisiana law prior to its adoption by tiie School Board Budget-to-actuat comparisons are provided in this report



FACTORS AFFECTING FINANCIAL CONDITION

The information presented in tiie financial statements is perhaps best understood when it is considered fiom the broader perspective of tiie specific envhorunent within which tiie School Board operates

Economic Outlook Northwest Louisiana is a region of nearly 800000 residents and is the hub of a tri-state region known as the Ark-La-Tex While the auto industry real estate and other Actors have hiut the national economy our area is still doing well

Financial stresses at the state level have put more of a burden on all of the local school districts Through sound fiscal practices over the years our school district has been able to weather tfiis storm so far Even with deep educational cuts fiom tiie state we were able to reduce our spending and avoid tfie layoff that have been so preênt at many school districts around the country Our fimd balance was strong enough to get us tfuxgtugh tiiis downtum

One industry that still seems to flourish in the region is fibn and television production It continues to infiise millions into the local economy With state-of-tfie-art production studios such as Mansfield Studios StageWorks and StageWest the area remains very attractive to fihnmakers On any given day about a dozen projects are underway includmg feature amp itêpendent films television series and made-for-TV movies

Oil and gas is a $70 billion industry in the state In the past few years we have seen significant increases in activity particularly with the Haynesville Shale It covers most of the northwest comer of Louisiana including all of Caddo Parish During the past year and into the current year the school district leased the rights on some of its properties This industry is also responsible for most of the increase in our sales tax revenue tiie last two years

Greater Shreveport offers a nationally recognized medical community and has fest become a regional hub for health care medical research and advanced treatment options A consortium of providers and researchers are working to meet the medical needs of tomorrow and to keep us at tiie forefixmt of health care LSU Hospital is recognized as a Level I Trauma Center The Willis Knighton Health System was the only hospital in Louisiana listed among the top 50 systems nationwide in four specialty categories - neurologyneurosurgery digestive disorders endocrinology and resphatory disorders We also have two hospitals specializing in care for children The Sutton Childrens Hospital started in partnership with Christus Schumpert Medical Center offere a wide range of pediatric specialists as well as emergency services The Shriners Hospital for Children specializes m comprehensive and complex orthopedic care

Finally as part of the American Recovery and Reinvestment Act (ARRA) tfie district received a direct allocation of $20 million for 2010 which is being deferred until 2011 We currently have a facilities study underway and this allocation could help in the funding If succ^sful this project will change the stmctural face of the district over the next lO-15 years and would have a tremendous impact on the construction industry in this area



Long-term financial planning The mission of the School Board is to improve tiie academic achievement of students and overall district effectiveness We have high expectations for everyone - students teachers administrators parents community volunteers and support groups While acknowledging that Caddo has many successful schools the states accountability plan is drivmg fundamental changes m instmction by demanding that schools show aimual academic growth These measures will reqmre that elected officials and administrators provide effective leadership for the wisest use of all available resources The School Board haamp adopted goals and objectives to improve ite faad balance increase grant revenues and reduce costs of support functions while addressing critical instmctional needs

Cash management policies and practices The School Board has an a^ressive cash management program which consists of expeditmg the receipt of revenues and pmdentiy investing available cash in obligations collateralized by instruments issued by the US govemment or federal govemment agencies created by an act of Congress or insured by tiie Federal Deposit Insurance Corporation The total amount of interest eamed was $222629 for the year ended June 302010 This was distributed as follovra

General Fund $125314 Parish-Wide Capital Projects Fund 52422 Child Nutrition Fund 6951 Debt Service Fund 10555 CEEF Permanent Fund 27387

Risk management The School Board maintahis a combination of self-insurance and stop-loss coverage to manage its risk of loss from property damage theft workers compensation and claims against employees A list of insurance m force is included m Table 18 The fund balances of the General Fund include $32435465 designated for fixture claims and contingencies

Facilities The school system operates buildings at 81 school and auxiliary sites Buildings on tfiese sites range m age fiom 21 years to 99 years old

Pension and other post employment benefits The School Board provides a defined benefit pension plan for its employees through two cost-sharing muhiple-employer statewide plans The School Board has no obligations in connection with employee benefit offered tiirou^ tiiese plans beyond its annual required payments to the plan

The School Board also provides post-retuement healthcare and life insurance benefits for its retired employees As of tiie end of tfie current fiscal year tfiere were approxunately 3500 retired employees receivmg tfiese benefits which are financed on a folly insured basis

Additional information on the School Boards pension airangements and post-employment benefits can be found in notes 6 and 17 in tfie notes to tiie basic financial statements



AWARDS

The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the School Board for its comprehensive annual financial report (CAFR) for tfie fiscal year ended June 302009 This was tfie 22 consecutive year tiiat the School Board has received tfiis prestigious award hi order to be awarded a Certificate of Achievement tiie School Board published an easily readable and efficiently organized CAFR This report satisfied both GAAP and applicable legal requirements

The Association of School Board Officials (ASBO) International awarded a Certificate of Excellence in Financial Reporting Award for its comprehensive annual financial report (CAFR) for the fiscal year ended June 302009 This was the 22 consecutive year that the School Board has received this prestigious award The award represents a significant achievement by the School Board and reflects our commitment to the highest stendards of school system financial reporting

The Certificate of Achievement and Certificate of Excellence are valid for aperiod of one year only We believe tiiat our current CAFR continues to meet the certificate requirements and we are submitting it to both GFOA and ASBO to determine its eligibility for another certificate

ACKNOWLEDGEMENTS

The preparation ofthis report could not have been accomplished without the efficient and dedicated services of the entire staff of the Finance Department We want to express our appreciation to all membcK of the department who assisted and contributed to the preparation ofthis report We also thank the members of the School Board for their interest and support in planning and conducting the financial operations of the school system in a responsible and progressive manner

Gerala D Dawkins Ed D Jstmejf G Lee Superintendent Dwector of Finance

Caddo Parish School Board

This page intentionally left blank

6

Certificate of Achievement for Excellence in Financial Reporting

Presented to

Caddo Parish School Board Louisiana

For its Comprehensive Annual

Fmancial Report

for the Fiscal Year Ended

June 302009

A Certificate of Achievement for Excellence in Financial Reporting is presented by the Govemment Finance Officers

Association of the United States and Canada to goveniment units and public employee retirement

systems whose comprehensive annual financial reports (CAFRs) adiieve the highest standards in government acojimting

and financial reporting

Executive Director



O^ SCHOOL BUS^ ^ h ^ INTERNATIONAL O v

XT

This Certificate of Excellence in Financial Reporting is presented to

CADDO PARISH SCHOOL BOARD

For its Comprehensive Annual Financial Report (CAFR) For the Fiscal Year Ended June 302009

upon recommendation of the Associations Panel of Review which has judged that the Report substantially conforms to principles and standards of ASBOs Certificate of Excellence Program

President Executive Director



10

11

The Caddo Parish School Board EXECUTIVE COMMITTEE

Chadotfe Crawley First Vice President

District 4

Lillian Priest President District 7 1

S^s^SKisi^â - - r -~ 1 f

MlMi - U --d

^ bull ^

amp

Eursia D Haidy Second Vice President

District 2

Steve Riall District 1

Willie D Burton Districts

Curtis Hooks Igtistrict5

Tammy TPhelps District 6

Bonita Oawford Districts

Barry F Radial District 9

Ginger Armstrong 12 Dottie Bell District n District 12

Lany Ramsey District 10


ELECTED OFFICIALS

Lillian Priest President

Charlotte Crawley 1^ Vice President

Eursia D Hardy 2 Vice President

Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007

Present Term ExDires

December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010

Began as a Board Member

July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003

SELECTED ADMINISTRATIVE OFFICIALS

Gerald D Dawkins Ed D

Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent

Chief Academic OflBcer

Chief Operations Officer

Director of Finance

Chief Intemal Auditor



14

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World Eldss Schools for World Class Studeots

f ÎtEENampWllLMafj

ALLEN GREEN amp WILLIAMSON LLP CERTIFIED PUBUC ACCOUNTANTS

The CPA _ New Underesfimate The VWuer

P O Box 6075

M(mroeLA 712I1-407S

Tim Green CPA M a ^ WtUtamson CPA

AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom

Aimee Budoiian C3gtA RacbdlDiimC7A

Jim]KEsswefttCPA Diane FetschcdE CPA

0JlUBUggCPA Brian Mcampide CPA

lEUiadaMeicttC7A Cindy Tlumasoa CPA

B B E ( I L A I E gt C P A

Independent Auditors Report

Board Members Caddo Parish School Board Shrevepoit Louisiana

We have audited the accompanying financial statements of the govenunental activities each major ftind and the aggre^te remaining fund information of the Caddo Parish School Board as of and for the year ended June 302010 which collectively comprise the School Boards basic fmancial statements as listed m the table of contents These financial statements are the responsibility of die Caddo Parish School Boards management Our responsibility is to eTqness opinions on tiiese financial statements based on om- audit

We conducted our audit in accordance with auditmg standards generally accepted in the United States of America and the standards plicable to financial audits contamed m Govemment Auditing Standards^ issued by ampe Comptroller General of the United States Those standards require that we plan and perform the audit to obtam reasonable assurance about whetiier die financial statements are free of matraial misstatement An audit mchides consideration of mtemal control over financial reporting as a basis for designmg audit procedures that are apprq)riate m die cmumstancK but not fcnr the purpose of expressing an opinion on tiie effectiveness of tiie School Boards intemal conhol ova- financial reporting Accordingly we expr^s no such opinion An audit mcludes examming on a test basis evidence supporting the amoimts and disclosures in the financial statements assessing the accountii^ (Hinciples used and the significant estunates made by management as well as evaluating the overall financial statement presentation We believe that our audit provides a reasonable basis for our opinions

In our opinion the financial statements referred to above present ampir]^ in all material respects the respective financial position of the govemmental activities each major fimd and the aggregate renuuning fimd information of the Caddo Parish School Board as of June 302010 and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America

In accordance wth Govemment Auditing Standards we have also issued under separate cover our report dated December 172010 on our consideration of the School Boards mtemal control over financial reportmg and on our tests of its ccnnpliance with certain provisions of laws reflations contracts and grant agreements and other matters The purpose of that report is to describe ttie scope of our testing of intemal control over fmancial reporting and compliance and tbe resuhs of that testing and not to provide an opinion on tiie intemal control over financial reporting or on compliance That report is an integral part of an audit perfonned in accordance with Govemment A uditing Standards and should be consido^d in asseîng tiie results of our audit

15 Manbo Anxiican Institute cf Certified Public AccouiAuiU S o c ^

American Institute of CeitifiEd Public Accountants XHviaoa fbi CPA I^nns ampiq)toyee Benefit Audit C ialify Centzr and ampe Govcnuncnt Aodit Qnality Crater

Equal Oppoftuni^ Smptoyer

Hie Mana^menfs Discussion mid Analysis Schedule of Funding Progress and tiie Budgetary Comparison Schedules are not a requu^ part of the basic financial statements but are supplementary information required by tiie Govemmental Accounting Standards Board We have )plied certain lunited procedures which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary infoimation However we did not audit the mformation and express no opmion ltm it

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise die Caddo Parish School Boards basic financial statements The accompanying information identified m die table of contents as supplemental information is presented for purposes of additional analysis and is not a required part of the basic financial statements Such information has been subjected to the auditing procedures applied in die audit of the basic financial statements and in our opinion is ampirly stated in all materifd respecte m relation to the fmancial statements taken as a whole The mformation identified in the table of contents as the Introductory Section and Statistical Section has not been subjected to the auditmg procedures applied in tiie audit of tiie financial statements and accordingly we express no opinion on it

ALLEN GREEN amp WILLIAMSON LLP ^

Monroe Louisiana December 172010

16


REQUIRED SUPPLEMENTAL INFORMATION

MANAGEMENTS DISCUSSION AND ANALYSIS (MDiampA)

17

Caddo Parish School Board Managements Discussion and Analyst (MDampA)

Jane 302010

Tlie discussion and analysis of Caddo Parish School Boards (School Board) fmancial performance provides an overall review of the School Boards financial activities for the fiscal year ended June 302010 The intent ofthis discussion and analysis is to look at the School Boards financial performance as a whole Readers should also review the transmittal letter (pages 1 tiirough 5) financial statements (pages 30 through 43) and notes to the basic financial statements (pages 44 through 63) to enhance their understanding of tiie School Boards financial performance

Financial Highlights

Key financial highlights for the fiscal year ended June 302010 are as follows

bull Statement of Net Assets The liabilities of the Caddo Parish School Board exceeded its assets at tiie close of the most recent fiscal year by $672 million (net assets) Of tiiis amount approximately $(216) million is the deficit in unrestricted net assets

bull Statement of Activities The School Boards total net assets decreased by $804 million for the year ended June 302010

bull Govemmental Funds Balance Sheet As of the close of the fiscal year 2009-10 the Caddo Parish School Boards govemmental fimds reported combmed ending fUnd balance of $1431 million a decrease of $241 million in comparison with the prior fiscal year The majority ofthis fiind balance is comprised of proxunately (1) $414 million which is imdesignated and available for spending within the General Fund (2) $324 million vdiich is designated for future clauns and contmgencies m the general fimd (3) $234 million which is undesignated withm the Capital Projects Funds and (4) 163 million designated for purposes of instructional enhancement witiiin tiie Caddo Educational Excellence (CEEF) Permanent Fund

bull Govermnental Funds Statement of Revenues Expenditures and Chanses in Fund Balances Total revenues for the year ended June 302010 for tiie govemmental fimds of the Caddo Parish School Board amounted to $4779 million Approximately 814 ofthis amount was received fixjm tiiree major revenue sources (1) $2058 million from Louisianas Minunum Foundation Program (2) $1082 million fitmi local ad valorem taxes and (3) $749 million fiom local sales and use taxes

bull General Funds Ending Fund Balance At the end of the ciurent fiscal year unreserved fund balance for the General Fund a m jor fimd was $750 million or 200 of total General Fund expenditures $336 million (designated) is set aside for fiiture claims and contmgencies and equipment replacement while $414 million (undesignated) is available for spendmg at the School Boards discretion This undesignated balance represents 110 of General Fund expenditures

bull Catjjtal Assets Total capital assets (net of depreciation) were $2209 million or 536 of tiie total assets The School Board uses tiiese assets to provide educational services to children and adults consequentiy tiiese assets are not available for future spending

18

Caddo Parish School Board Managements Discussion and Analysis (MDampA)

June 302010

bull Lone-Term Liabilities The Caddo Parish School Boards total long-term debt decreased $66 million during the current fiscal year Debt on general obligation bonds decreased by $42 million Debt on outstanding Qualified 2one Academy Bond Program decreased by $4 million Debt on outstanding certificates of indebtedness decreased by $7 million Debt on Qualified School Construction Bonds decreased $12 million

Other long-term liabilities increased 742 million during the current fiscal year Otiier Post Retirement Benefits (OPEB) liability increased 744 million while and claims and judgments payable decreased by 2 million

This year primary resources available to tiie school system are local revenues primarily tax receipts which total $1938 million or 405 of the total state revenues primarily Minimum Foundation Program fimding (equalization) and special grante totaling $2136 million or 447 of tiie total and federal fiinds totaling $705 million or 148 Last year local revenues were $1935 million or 395 while state revenues were $2352 million or 480 and fedemi revenues were $617 million or 125

Total Revenues Bv Source

2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395

Overview of the Fhiancial Statements

This MDampA is intended to serve as an introduction to tiie Caddo Parish School Boards basic financial statements The Caddo Parish School Boards basic financial statements comprise tiiree components (1) govemment-wide financial statements (2) fimd financial statements and (3) notes to tiie financial statements This report also contains other supplementary information in addition to the basic financial statements themselves

bull Government-wide Financial Statements The govemment-wide financial statements arc designed to provide readers witii a broad overview of tiie Caddo Parish School Boards finances in a manner similar to a private sector business

The Statement of Net Assets presents information on all of the Caddo Parish School Boards assets and liabilities witii tiie difference between tiie two reported as net assets Over time increases or decreases in net assets may serve as a usefol indicator of whetiier the financial position of tiie Caddo Parish School Board is improving or deteriorating

The Statement of Activities presents information showing how tiie Caddo Parish School Boards net assets changed during tiie most recent fiscal year All changes in net assets are reported as soon as tiie underlying

19

Caddo Parish School Board Managemenfs Discussion and Analysis (MDampA)

June 302010

event giving rise to the change occurs regardless of the timmg ofrelated cash flows Thus revenues and expenses are reported m tiiis statement for some items that will only insult in cash flows in future fiscal periods (eg uncollected taxes and eamed but unused vacation leave)

The governmental-wide financial statements can be found on pages 31 and 32 ofthis report

Fund Financial Statements A fimd is a grouping ofrelated accounts that is used to maint^ control over resources tiiat have been segregated for specific activities or objectives The Caddo Parish School Board like other state and local governments uses fimd accounting to ensure and demonstrate compliance with finance related legal requuements All of the fimds of tiie Caddo Parish School Board can be divided into two categories governmental fimds and fiduciary fimds

bull Governmental funds Govemmental fimds are used to account for essentially tiie same fimcticms reported as govemmental activities in the govemment-wide fmancial statements However unlike flie government-wide fmancial statements governmental fimd financial statements focus on near-tenm inflows and outflows of spendable resources as well as on balances of spendable resources at the end of flie fiscal year Such infonnation may be usefiil in evaluating the Caddo Parish School Boards near-term fmancing requirements

bull Because the focus of govemmental fimds is narrower than that of tiie govemment-wide financial statements it is usefiil to compare the mformation presented for governmental fimds with similar infiwrnation presented for governmental activities in tiie govemment-wide financia] statements By domg so readras may be t^ understand flie long-term impact of the Caddo Parish School Boards near-term financing decisions Botii the govemmental funds balance sheet and the govemmental fimds statement of revenues expenditures and changes ra fimd balances provide a reconciliation to fiicilitate tiiis comparison between govemmental fimds and govemmental activities

bull Tlie Caddo Parish School Board maintains twenty-three individual govemmental fimds Information is presented separately in the govemmental fimds balance sheet and in flie govemmental fimds statement of revenues expendimres and changes m fund balances for tiie General Fund Title I and Parish-wide Coital Projects which are considered to be major fimds Data for tiie otiiw twenty govCTnmental funds are combined mto a smgle aggregated presentatioit Individual fimd data for each of tiiese nonmajor govemmaital fimds is provided in tiie form of combming statements on pages 73 through 75 ra fliis report The debt service fimd is used to account for the accumulation of resources for and flie payment o^ long term debt principal interBSt and related costs The permanent fimd CEEF is used to account for the Caddo Educational Excellence Fund These monies are held by the School Board m trust and the principal caimot be expended

The Caddo Parish School Board adopts an annual appropriated budget for its General Fund and Special Revenue Funds Budgetaiy comparison schedules have been provided to demonstrate compliance wifli these budgets

The govemmental fimd financial statements can be found on pages 34 throu^ 42 of tiiis report

bull Fidaclary funds Fiduciaiy fiinds are used to account for resources held for tiie benefit of parties outside flie Caddo Parish School Board Fiducia^ fimds are not reflected m tiie govemment-wide financial statements because tiie resources of tiiose fimds are not available to support tiie Caddo Parish School Boards ovra programs The Caddo Parish School Board maintains two fiduciary fimds named tiie School Activity Funds and flie Central Office Concession The basic fiduciary fimds fiiiancial statements can be found on page 43 of this report

20


Jnne 302010

bull Notes to the Basic Financial Statements The notes provide additional mformation that is essential to a foil understanding of the data provided in the govemment-wide and fimd financial statements The notes to the financial statements can be found on pages 45 tiuough 63 of tills report

bull Other Information In addition to the basic financial statements and accompanymg notes this report also presente certain required supplemental information concerning the Caddo Parish School Boards compliance with budgets for its môr fimds The combining statements for nonmajor govemmental fonds are presented immediately followmg the required supplemental mformation

Financial Analysis of Govemmen^wide Activities

As noted earlier net assets may serve over time as a usefol indicator of a govemments fmancial position In the case of the Caddo Parish School Board liabilities exceed assets by $672 million at the close of the most recent fiscal year (FY)

The largest portion of the Caddo Parish School Boards net assets totaling more than $1102 million reflects its mvestment in capital assets (eg land buildmgs machinery and equipment) less any related debt used to acquire those assets tiiat are still outstanding The Caddo Parish School Board uses tiiese capital assets to provide educational services to children and adults consequentiy tiiese assets are not available for foture spending Altiiough the Caddo Parish School Boards investment in its capital assets is reported net of related debt it should be noted tiiat flie resources needed to repay this debt must be provided fiom other sources since the capital assete themselves cannot be used to liquidate tiiese liabilities

The School Board as a Whole The School Boards net assets were $(672) million at June 302010 Of tiiis amount $(216) million was unrestricted $386 million was restricted and $1102 million was mvested in capital assets net of related debt

21


Jnne 3D 2010

The following analysis focuses on the net assets (Table 1) and change m net assets (Table 2) of the School Boards governmental activities

TABLE 1 N ^ Assets n miUions)

For Fiscal Years Ended Jnne 30

Current and oflier assets Oq)ital assets net of accumulated depreciation

Totalassets

Current and other liabilities Long-tena liabilities

Total liabilities

Net Assets Invested in capital assets net ofrelated debt Restricted Unrestricted

Total net assete

Govemmental Activities 2010

S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)

Restricted net assete of $3 86 million are reported separately to show legal constrainte for the payment of outetanding long-term debt obligations and to limit the Caddo Parish School Board fiom using these fimds for day-to-day operations The debt service fimd accoimte for $97 million and capital project fimds accoimt for $122 million The remaining balance is restricted for inshuctional enhancement and is generated fitnn the school lKgtards share of gaming receipts fliat are collected fiom area riverboat casbios State law requues tiie gaming receipte to be held in peipetui^ however the investment eamings may be spent for purposes of mstructional enhancement As of June 302010 the permanently restricted portion was $ 163 million and investment eamings were $4 milhon ITie remaining balance of $(2160) is a deficit in tiie unrestricted net assets

Net assete decreased $804 million or 6091 fi-om tiie prior year mmnly due to OPEB accrual of $744 million Revenue decreasedapproximately $126 million in fiscal year2009-10 This resulted fiom a $144 milMcm decrease in MFP fimdmg and a $34 million increase ra Ad Valorem Tax revenue The dishicts expenditures decreased $75 million ra fiscal year 2009-10 The disfrict recorded hs OPEB liability m the amount of $2792 million

22


Jnne 302010

Govemmental Activities Govemmental Activities decreased the School Boards net assete by $804 million Key elemente ofthis decrease are as follovra

TABLE2 Changes ha Net Assets (in miUions)

Fiscal Years Ended June 30gt

Revenues Pn^ram revenues

Chains for services Operating grants and contributions

General revenues Ad valorem taxes Sales taxes State Mimmum Foundation Program Otho general revenues Total revenues

Fnnctionprograro expenses Instruction

Regular programs Special pograms Other instractional pn^-ams

Support services Student services histructicmal stafl si^rport General administration School administration Business services Plant services Studsit transportation services Central services

Food services Community service programs Interest on long-term debt

Total expenses Increase (decrease) m net assets Net assets beginning

Prior Period Adjustment Net assets - ending

Governmental Activities Total and Net Costs

As reported in tiie Statement of Activities on page 32 tiie total cost of all govemmental activities tiiis year was $5582 million

The table below presente tiie cost of each of tiie School Boards largest fimctions ~ regular instructional programs special mstructional programs otiier mstmctional programs plant services student transportation services and food

23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010

services as well as each programs net cost (total cost less revenues generated by the activities) As discussed above net cost shows tiie financial burden that was placed on the School Boards taxpayers by each of these fimctions Providmg tiiis mformation allows the analysis of the cost of each fimction in comparison to the benefits provided by that fimction

Total Costs of Service Percent Net Costs of Service Percent 2iUS 2fiOg Change 2010 2009 Oiange

Regular programs $ 1948 $ 2013 (32) $ 1889 $ 1934 (23) Special programs 762 772 (13) 694 742 (65) Oflier instructional programs 435 478 (90) 212 240 (117) Plant services 677 620 92 674 614 98 Instmctional Staff Support 344 399 (138) 222 241 (79) Student transportation services 268 284 (56) 266 279 (47) Food services 254 270 (59) 77 95 (189) All oflier 894 821 89 761 744 23 Totals $ 5582 $ 5657 (13) $ 4795 $ 4889 (19)

Program Expenses and Revenues Govemmental Activities

Expenses are classified by fimctionsprograms The related revenues are comprised of specific charges forthe services and operating grante and contributions received to ofampet the expenses for the specific program

Instmctional services (regular programs special programs and otiier mstmctional programs) for fiscal 2010 totalmg $3145 million or 563 of total expenses decreased $118 million or 36 from fiscal year 2009 primarily due to tiie reduced cost salaries and related benefite due to vacant positions

Services tiiat support the instructional services includmg student services mstmctional staff support general admmistration school administtation business services plant services student transportation services and central services are support services Support services for fiscal 2010 totaling $2120 million or 380 of total expenses mcreased $59 million or 29 firom fiscal 2009 primarily due to increases in salaries and related benefite

The remaining expenses (food services community service programs and interest on long term debt) of $317million or 57 of total expenses decreased $16 million or 48 fi-om fiscal 2009 primarily due to a reduced level of debt service

The program revenues for fiscal 2010 directiy related to tiiese expenses totaled $760 million which along witii $27 million in charges for services resulted m net program expenses of $4795million These net program expenses are fonded by general revenues of tiie Caddo Parish School Board

24


June 302010

Revenues by Source V Governmental Activities

Minimum Foundation

program 431

Miscellaneous Revenue 16

Operating grants amp contributions

159

Ad valorem taxes 227

Sates amp use taxes 157

C3iargesfor services 06

Grantamp contributions

not restricted to specific

programs 05

Grante and Contributions Not Restricted to Specific Progams The single largest source ofrevenue to tiie Caddo Parish School Board for grante and conhibutions not restricted to a specific program is tiie State Equalization or commonly called the Minimum Foundation Program (MFP) The MFP distribution is based on a formula adopted by tiie Louisiana Board of Elementary and Secondary Education and approved by the Louisiana Legislatore The chart below liste the actual increases or decreases in MFP fimds for the past three years

Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993

Child Nutrition Program

57 66 65

Total MFP ncrease(Decrease) 2058 2201 2058

189 143

(143)

100 69

(65)

In FY 2009-2010 the School Board received $2058 million or 431 of ite total revenue from tiie MFP These revenues are deposited in the General Fund and tiie Child Nutrition Program Fund only Most of the $143 million or 65 decrease is due to reductions related to two (2) school taken over by the RSD

Ad Valorem Tax Revenues Ad valorem tax revenues also called property tax revenues are the second largest source ofrevenue for the School Board Ad valorem collections are based upon tiie number of mills (approved annually by tiie School Board) and tiie taxable assessed value (established by the Caddo Parish Tax Assessor) subject to tiie limitations approved by tiie voters and tiie Louisiana Legislature The chart below liste tiie ad valorem tax deposite for the past three years

Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814

Parish-Wide Capital Projects

149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082

Increase(Decrease) 52 57 80 83 34 32

25


June 302010

hi FY 2009-2010 tiie School Board recognized $1082 million of ad valorem tax revenues for the General Fund tiie Parish-Wide Capital Projecte Fund and tiie Debt Service Fund This represente 227 of the total revenues receded Ad valorem tax revenues in FY 2009-2010 mcreased by 32 as a resuh of mcreased property values

Operatmg Grante and Contributions Operating grante and contributions are the third largest source of reventtes for the School Board This revenue type is primarily comprised of foderal grante with some state grante included These grante and conhibutions are specifically restricted to certam programs and therefore are netted agamst the coste of these programs to show a true net cost The chart betow stated in millions of dollars diows tiie operating grante and contributions by fund scmree These amounte are included in the nonm cxr special revenue colunm for 2009-2010

Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253

Nonmajor Special Revenue

403 416 488

Total 618 743 760

IncreasefDec iease) 23 39

125 202 L7 23

In FY 2009-2010 tiie SchoolBoardreceived $760 million m operating grante and contributions The 23 increase in FY 2009-2010 is primarily due to ARRA ânte ofampet l^ reduced state giant awards

bull Sales and Use Tax Revenues Sales and use tax revenues are the fourth largest source of revenues for tiie Caddo Parish School Board A15 sales tax rate is levied upon the sale and consumption of goods and services witiiiin the parish The chart below liste the sales and use tax revenues for the past three years

Fiscal Year General Fund Increase(Decrease) 2007-2008 672 16 24 2008-2009 757 85 126 2009-2010 749 (8) (11)

All sales and use tax revenues are deposited mto tiie General Fund This represente 157 of the total revenues received The decrease m FY 2009-2010 resulted fixim a reduction m taxable activity related to oil amp gas production

Financial Analysis of the Govemments Funds

As noted earlier tiie Caddo Parish School Board uses fimd accounting to ensure and demonshate compliance with fmance related legal requiremente

26


June 302010

The focus of the Caddo Parish School Boards governmental fimds is to provide information on near-term infiows outflows and balances of spendable resources Such information is usefol m assessing tiie Caddo Parish School Boards financing requiremente In particular unreserved fond balance may serve as a usefol measure of a School Boards net resources available for spending at the end of tiie fiscal year

The General Fund is tiie main operating fimd of tiie Caddo Parish School Board At the end of die current fiscal year unreserved fimd balance of the General Fund was $750 million The Caddo Parish School Board has designated 432 of the unreserved fimd balance for fiiture claims and contingencies and 16 for equipment replacement The remaining 552 or $414 million (undesignated) is available for spen^g at the Caddo Parish School Boards discretion Tbe fimd balance ofthe general fimd decreased $86 million for tiie fiscal year Tbe main reasons for this is reduced revenue associated witii the two schools taken over by the RSD

The Parish-Wide Capital Projecte Fund has a total fimd balance of $338 million A net decrease of $178 million occurred during tiie cuirent fiscal year largely due to contmued coital expenditures The previous year reflected a QSCB issue m die amount of $1726 million

General Fnnd Budgetary Highlights The Caddo Parish School Board recognizes the miportance of sound fiscal plaimrag as well as the technical relationship of the financial stmcture to tite teaching of shidente Formal budgetaiy mtegration is employed as a management control device during the fiscal year Tbe budget policy of the Caddo Parish School Board complies witii state law as amended and as set fortii m Louisiana Revised Statutes Titie 39 Chapter 9 Louisiana Local Government Budget Act (LSA-RS 391301 etseq)

The original budget for the Caddo Parish School Board was adopted on June 162009 and flie fmal budget amendment was adopted on April 62010 Difierences between tiie origmal budget and the final amended budget of the General Fund arc as follows

Revennes

bull Ad valorem taxes were estimated at $779 million when flie budget was first adopted by the Board m June 2009 The original budget was increased by $ 18 million as a result of mcreased ad valorem tax due to tiie increase on property values

State equalization (Mmimum Foundation Program) was estunated at $3855 per student or $206 million However the RSD took control of two schools and this was reduced for a per pupil amount for each student enrolled at these schools

Expenditures

bull The origmal budget for instmction (regular special and otiier inshuctional programs) was increased by $25 million primarily as a result of one-time mcreases to salaries and related benefits

bull The origmal budget for all otiier services mcreased by $23 million primarily as a result of one-time mcreases to salaries and related benefite

bull The origmal budget projected an ending fimd balance of $192 million The revised ending budgeted fimd balance was $141 million

27

Caddo Parish School Board Maiuigemenf s Disciussion and Analîs (MDampA)

_ _ _ _ _ June 302010

Actual Results

bull Actual revenues were higher than the fmal budget with a variance of $82 million

bull Total expenditures were imder the final budget by $112 million This is attributed to lower salaiy expenditures due to vacant positions

Capital Asset and Debt Administration

Capital Assets For flie year ended June 30 2010 the School Board had $2209 million (net of accumulated depreciation) invested in a broad range of capital assete including land construction in process buildings fimiiture and equipment and transportation equipment This amount represente a net increase (including additions deductions and depreciation) of $111 million or S3 fiom last year

Capital Assete (Net of depreciation)

Govemmental Activities As of June 30

2mQ 2QQ9 Land $ 48 $ 49 Construction in progress - buildings 134 178 Buildings and improvements 1826 I6S6 Furniture and equipment 113 100 Transportation equqnnent 77 85 Intangibles - softwrare lI

$2209 S 2098

Major capital projecte during tiie 2009-2010 school year included tiie followmg

bull Newton Smith Canopy Courtyard bull MJ Moore AuditoriumLibrary Waterproofing bull Fan- Park Stone Evaluation bull Booker T Washington - re-key gymnasium bull Bairet Climbing Equipment Storage Container bull Captain Shreve Sidewalk Repau^ bull Donnie Bickham Boundary amp Topography Survey bull Claibome Walking Track bull Central Office Service Pole Installation bull Lee Hedges Stadium-Pressbox amp track upgrades

28


Jnne 302010

Long-Term Debt At tiie end of tiie current fiscal year flie Caddo Parish School Board had total debt outstanding of $1323 million Of the amoimt $1112 million comprises debt backed by the foil foith and credit of the govemment The following table summarizes bonds outstanding at June 302010 and 2009

Outstanding

General ( ligation bonds Deferred gam on refunding Certificates of mdebtedness Qualified Zone Academy Bond loan payable Qualified School Construction Bonds

Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389

Major changes m long-term debt for the 2009-2010 fiscal year mclude tiie following

There were no new debt issues for the first time in several yeai^ Tliis resulted in a decrease in outetanding debt

For additional information regarding capital assete and long-term debt see notes 5 and 8 to the basic financial statemente

Sconomic Factors and Next Years Badgete and Rates

The following economic fectors were considered when tiie budget for FY 2010-2011 was presented to tfie Board

bull Property taxes were projected to remain flie same level as FY 2009-2010 bull Sales tax revenue was projected to increase 15 for FY 2009-2010 bull State Minimum Foundation Funding was budgeted at the same level as FY 2009-2010

Requests for Infonnation

This financial report is designed to provide a general overview of tiie Caddo Parish School Boards fmances for all tiiose with an interest m the Caddo Parish School Boards finances Questions conceming any of the infonnation provided in this report or request for additional financial information should be addressed to James G Lee Director of Fmance Caddo Parish School Board PO Box 32000 Shreveport LA 71130-2000 or by calling (318) 603-6355 or by emailing jleecaddokl21aus

29


BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)

30

CADEK) PARISH SCHOOt BOARD

STATEMENT OF NET ASSETS June 302010

ASSETS Cash and c a ^ equivalents Receivables (net) Inventory Prepaid items Bond issuance coste net of accumulated amortization Restricted assets

Cash and cash equivalents Capital assete not being depredated Land Consbudion in progress

Capitsd assets net of accumulated depredaton Buildings and equipment

TOTALASSETS

Statement A

GOVERNMENTAL ACTWmES

$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788

LIABIUTIES Accounte payable Salaries and wages payable Retainage payable Interest payable - bonds Longêmi llatHlitiefi

Due vnthin one year Due in more ttian one year

TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132

NETASSETS Invested in capital assets net of related debt Restricted net assete for

D^senri(raquo instructional ^hancement

Expendable Nonexpendable

Capitel projects Unrestricted net assete

TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)

THE NOTES TO THE BASIC FINANCIAL STATEMENTS ARE AN INTEGRAL PART OF THIS STATEMENT

31


STATEMENT OF ACTIVITIES For the Year Ended June 302010

FUNCTIONSPROGRAMS

Governmental ac^fiOes

Instmction

Regular programs

Special programs

Other Instructional programs

Support senrices

Student services

Instructional stafF support

General administration

Schocri administration

Business services

Plant services

Student trarsportaf Ion senrices

Central services

Food services

Communis senrice programs

Interest on long-ferm detrt

Total Gov^nmental Activities

PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES

OPERATING GRANTS AND

CQNTRreUTtOMS

Statements

NET (EXPENSE) RE^NUEAND CIWIGESIN NETASSETS

$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)

General revenues Taxes

Ad valorem taxes levied for general purposes Ad valorem taxes levied for debt senice purposes Ad valorem taxes levied for capilai ^provements Sales ta3laquos levied for salaries braiefits

and general purposes Grants and contributions not restrictlaquol to specHic programs

State revenue sharing Minimum Foundation Program

Interest and Investment eamings

Miscellaneous

Total OMieral revenues

Changes in net assets

Net assets - beginning

Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32



FUND FINANCIAL STATEMENTS (FFS)

33


GOVERNMENTAL FUNDS Balance Sheet June 30 2010

QENERAL TITLE

ASSETS Cash and cash equivalents Cash and cash equivalents -

restricted Recehabtes Interfund receivables Inventoiy Prepaid items

95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960

LIABILITIES AND FUND BALANCES Liabilities

Accounts payable Sataries and vifages payable Interfund payables

6170657

34291139

Q

418809 2084151 5677DD0

Total Uabiiities 40461796 91799euroa

Fund Balances Reserved for

Encumbrances Debt service Inventory instructional enhancement

Unresenred Designated for future claims and contingendes - General Fund Designated for future claims and contingencies - Special Revenue Designated for equipment replacement - General Fund Designated for equipment replacement - Spedal Revenue Undesignated Undesignated reported in normaior special revenue funds

Total Fund Balances

TOTAL LIABILITIES AND FUND BALANCES

708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34

PARISH-WIDE CAPITAL OTHER

PROJECTS GOVERNMENTAL

$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36


Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets

June 302010 Statement D

Total fund balances - govemmental funds at June 302010 $ 143081880

The cost of capital assets Oand buildings fumiture and equipment) purchased or constructed is reported as an expenditure in govemmental funds The Statement of Net Assets indudes those capital assets amor^ tiie assets of the School Board as a whole Tiie cost of those capital assets allocated over their estimated useful lives (as depreciation expense) to the various programs is reported as govemmerrtal activities in the Statement of Adivities Because depredation expense does not affect finandal resources it is not reported in govemmental funds

Costs of capital assets $ 406587434 Accumulated depreciation (185697264^

220690170

Governmental funds report the effects of debt issuance costs and similar Items when debt is first Issued whereas these amounts are deferred and amortized in the statement of net assets

Bond issuance costs net accumulated amortization 198097

LcHtg-term liabilities applicable to the School Boards govemmental actiîes are not due and payable in the current period and accordkigty are not reported as fund liabilities All llablliUes -both cunent and long term - are reported in the Statement of Net Assets

Long-term liabilities General obligation bonds payable (111200000) Certificates of Indebtedness (2235000) Qualified Zone Academy bonds (2665962) Qualified School Construction bond (16201733) Compensated absences payable (15243835) OPEB liability (279223546) Claims amp Judgements payable (2225151)

Interest payable (1750033) Retainage payable (630231)

(431375491^

Net Assets at June 302010 $ (67205344)

THE NOTES TO THE BASIC FINANCIAL STATEMENTS ARE AN INTEGRAL PART OF THIS STATEIWENT

37


GOVERNMENTAL FUNDS Statement of Revenues Expenditures

and Changes in Fund Balances For the Year Ended June 302010

REVENUES Local sources Taxes

Ad valorem Sales and use

Interest eamings Food services Other

State sources Equalization Other

Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261

EXPENDITURES Current

Instrudlon Regular programs SpeciEd ^grams Other instmctional programs

Support services Student senrices InstRidional staff supfKjrt Genial administration School administration Business senrices Plant ser nces Student transportation senrices Central services

Food s^vices Community senfice programs

CapiiBi outlay Debt service Prindpal retirement Bond issue costs Interest and bank diarges

Total Expenditures

EXCESS (Defidency) OF REVENUES OVER (Under) EXPENDITURES

153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39


GOVERNMENTAL FUNDS Statement of ftevenues ExfKnditures

and Ctianges In Fund Balances For the Year Ended Jurte 30 2010

OTHER FINANCING SOURCES (USES)

Transfiers in

Transfers out

Payment to reminded bond escrow agent

Refunding bonds issued

Total Other Finandng Sources (Uses)

Net Change in Fund Balances

FUND BALANCES - BEGINNING

FUND BALANCES - ENDING

$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41


Reconciliation Of the Governmental Funds Statement of Revenues Expendihires and Changes in Fund Balances

to the Statement of Acthrities For die Year Ertded June 302010 Statement F

Total net change in fund bânces - govemmental funds

Amounts reported for govemmental activities in the Statement of Adivitles are different because

Capital outlays are reported in govemmental funds as expenditures However in the Statement of Adivities the cost of those assets over specific capitalization thresholds is allocated over their estimated useful lives as depredation ^qsense This is the amount by which capital outlays exceeds depreciation In the period

Capital asset disposals net (89333) Capital outlay additions 28270^7 Depredation expense (168738651

The issuance of long-term debt provides ajn^nt finandal resources of govemmental funds while Uie repayment of the principal of long-term debt consumes the oinrent financia resouces of governmental ftinds Neither transadlon however has any effed on net assets

Repayment of bond prindpal 11860058 Amortization of deferred gain on refunding 56000 OPEB cost (74402656) Receipt of bond proceeds (5365000)

$ (24079232)

11307199

(67851598)

Governmental inds report the effects of debt issuance costs and similar items when debt is first issued whereas these amounts are deferred and amortized in the statement of activities

Amortization of bond issuance costs

Interest on long-temi debt in the statement of activities differs fix)m the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due and thus requires the use of cunent finandal resources In the statement of adivitles however interest expense is recognized as the interest acoês regardless of vên it is due

In the Statement of Adivities certain operating expenses-compensated absences (vacations and sick leave) - are measured by the amounts eamed during the year In the govemmental hjnds however expenditures for these items are measured by the amount of finandal resources used (essentially the amounts adually paid) This year vacation and sick time eamed ($10794273) exceeded Uie amounts used $10698276 by $95997

Some expenses reported in the Statement of Adivities are not matured and tlierefore ere not reported as expenditures in govennental funds - dalms and judgments and retainage

Change in net assets of govemmental activities

(12046)

32155

(95997)

324746

$ (803747731


42


FIDUCIARY FUNDS STATEMENT OF FIDUCIARY ASSETS AND UABtUTIES

June 302010

Statement 6

AGENCY FUNDS

ASSETS Cash and cash equhfalents Investments

$ 3699765 652977

TOTALASSETS 4352742

LIABILITIES Ac(X)unts payable Depo^te due othere

0 4352742

TOTAL LIABILITIES $ 4352742


43

Caddo Parish School Board Notes to the Basic Financial Statements

June 302010

Pfl)EX Page

NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 45 A REPORTING ENTTTY 45 B FUNDS - 45 C MEASUREMENT FOCUS AND BASIS OF ACCOUNTING 46 D BUDGETS 47 E CASH AND CASH EQUIVALENTS 48 F SHORT-TERM INTERFUND RECEIVABLESPAYABLES 48 G ELIMINATION AND RECLASSIFICATIONS 48 H INVENTORY AND PREPAID ITEMS 48 I CAPITAL ASSETS 49 i UNEARNED REVENUES 49 K COMPENSATED ABSENCES 49 LLONG-TBRM LIABILITIES 50 M RESTRICTBD NET ASSETS - 50 N FUND BALANCES OF FUND FINANCIAL STATEMENTS 50 O INTERFUND ACTIVITY 51 P SALES TAXES 51 Q USE OF ESTIMATES 51

NOTE 2 - LEVIED TAXES 51 NOTE 3 - DEPOSITS AND INVESTMENTS 53 NOTE 4 - RECEIVABLES 54 NOTE 5-CAPITAL ASSETS 54 NOTB 6-RETIREMENTSYSTEMS 55 NOTE 7 - AGENCY FUND DEPOSITS DUE OTHERS (FFS LEVEL ONLY) 56 NOTE 8 - LONG-TERM LIABILITIES 56 NOTE 9 - INTERFUND ASSETSLIABILITIES (FFS LEVEL ONLY) 59 NOTE 10 - INTERFUND TRANSFERS (FFS LEVEL ONLY) 59 NOTE 11 - ENCUMBRANCES (FFS LEVEL ONLY) 59 NOTE 12-RISK MANAGEMENT 59 NOTE 13 - LITIGATION AND CLAIMS 60 NOTE 14 - ON-BEHALF PAYMENTS FOR FRINGE BENEHTS AND SALARIES 60 NOTE 15-ECONOMIC DEPENDENCY 60 NOTE 16 - JOINTLY GOVERNED ORGANIZATION 61 NOTE 17 - OTHER POST EMPLOYMENT BENEFITS 61

44

Caddo Parish Scbool Board Notes to the Basic Financial Statements

June 302010

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES The accompanymg financial statements of die Caddo Parish School Board have been prepared m confonnity with accotmting pnnciples generally accepted in the United States of America (GAAP) as applied to govemmental units TTie Govemmental Accoimting Standards Board (GASB) is die accepted standard-settmg body for establishing govenunental accotmting and financia] reporting jmrinciples

A REPORTING ENTITY The Caddo Parish School Board was created by Louisiana Revised Stahite LSA-RS 1751 to provide public echication for the children within Claddo ParisdL The School Board is mithorized by LSA-RS 1781 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 Secondaiy Education The School Board is comprised of twelve members who are elected from tvrolve districts for terms of four years

The School Board operates seventy-one schools withm die parish with a total enrolhnent of approximately 42000 pupils m the 09-10 school year In conjunction whh the regular educational programs some of these schools offer special education andor adult education programs In addition die School Board provides transpoitation and school food services for the students

Tlie School Board is considered a primary government since ft is a special-purpose govemment that has a paiately elected govemiag body is legally separate and is fiscally independent of other state or local govemments Fiscally independent means thM die School Board may without the approval or consent of another govemmental entity detemiine or modify its own budget levy its own taxes or set rates or charges and issue bonded debt The School Board also has no component units as oamper legally sepamte organizations for which die elected School Board members are financially accoimtable There are no other primary govemments with which the School Board lias a significant relationship

B FUNDS The accounts of the School Board are organized and operated on the basis of funds A fimd is an independent fiscal and acx ounting entity with a self-balancmg set of accounts Fund accounting se^gates fimds accordmg to their intended purpose and is used to aid management m demonstrating compliance vnth financamprolated legal and contractual provisions The minimum number of funds is mainlined consistent with legal and managerial requirements

The fimds of the School Board are classified into two categories governmental and fiduciaiy

Governmental Funds Govemmental fimds are used to account for the School Boards general govonment activities mcluding the collection and disbursement of specific or legally restricted monies die acquisition or constmction of coital assets and the servicing of long-temi debt Tlie School Board reports the following major govemmentel fiinds

General fnnd - the primary operatmg fimd of the School Board accounts for all fmancial resources except those requued to be accoimted for m other fimds

Title I - used to account for die Titie I program

Parish-Wide Capital Proiects fund - used to account for financial resources to be used for the acquisition or constmction of major capital fecilities

Fiduciary Fnnds Fiduciaiy fimds account for assets held by the govMnment m a trustee capacity or as an agent on behalf of outside parties mcludmg other governments or on behalf of otfier fimds vriflim die School Boaid

45

Caddo Parish School Board Notes to the Baste Financial Statements

June 302010

A^ncy fimds are used to count fi)r assets diat the govemment holds for odi^s hi an agencry capacity Tiiese agency fimds are as follows

School Activities fund - accounts for assets held by the School Board as an agent for the individual schools and school organizations

Office Conccigion Agency fnnd - accounts for monies collected f school board employees wor^g in die central office coffee shop forthe purpose of replenishing items sold and maintenance of coffee shop equipment

C MEASUREMENT FOCUS AND BASIS OF ACCOUNTING

Government-Wide Financial Statements fGWFSgt The Statement of Net Assete and the Statement of Activities displays mformation about the reporting govemment as a whole Fiduciaiy funds are not mcluded in the GWFS Fiduciary fimds are reported only in the Stetement of Fiduciary Assete and Liabilities at the fimd financial statement level

TTie Statement of Net Assets and die Stetement of Activities were prepared using the economic resources measurem^t focus and the accrual basis of accounting Revenues expenses gains losses assets and liabilities resuttmg fiom exchange and exchange-like transactions are recognized when the exchange takes place Revenues expenses gains losses assete and liabilities resulting fitim non-exchange transactions are recognized in accordance widi the requiremente of GASB Statement No 33 Accounting and Financial Reporting for Non-exchange Transactions The effect of Interfimd Activity has been eliminated fixmi the govemment-wide financial statements

Program revenues Program revenues mclude charges to customers or applicants who purchase use or directiy braiefit fifom goods services or privileges provided by a given function or segment and grante and contributions tibat are restricted to meeting die operational or capitel requuemente of a particular fimction or segment Taxes and other items not properly included among program revenues are reported instead as general revenues

Allocation of indirect expenses The School Board reports all direct expenses by function m die Statement of Activities Direct expenses are those that are clearly identifiable with a function Depreciation expense is inchided in die dkect expense of each fimction Interest on general long-term debt is considered an indirect expense and is reported separately on the Statement of Activities

Fund Financial Statements (JFFSgt

Govemmental Funds The accounting and financial reportmg hutment ^)plied to a fund is detennined by ite measuTMnent focus Governmental fimd types use die flow of current financial resources measuremem focus and die modified accmal basis of accounting Under die modified accmal basis of accounting revenues are recognized when susceptible to accrual (ie ilaquoen fliey are measurable and available) Measurable means the amount of die transaction can be determmed and available means collectible widiin the current period or soon enou^ thereafter to pay liabilities of die current period The govemment considers all revenues available if tiiey are collected widiin 60 days afier yew-end Expenditares are recorded when die related fund liability is incurred except for unmatured principal and mterest on general long-term debt which is recognized when due Compensated absences and chums and judgmente are reported in a govemmental fund only if the clamis are due and payable

46


Jnne 302010

Widi this measurement fycas onfy current assete and current liabilities are generally included on die balance Eêet Operatmg statemente of diese funds present increases and decreases in net current assete The govermnental fimds use the following practices in recording revenues and expenditure

Revenues

Ad valorem taxes are recognized when all applicable eligibility requiremente are met and die resources are available

Sales taxes are recognized when underlymg exchange transaction occurs and die resources are available

Endtlemente and shared revenges (which include state equalization and state revenue sharing) are recorded as unrestricted giante-m-aid at die time of receipt or earlier if the susceptible to accrual criteria are met Expenditure-driven grants are recognized as revenue when the qualifying ipenditures have been incurred and all other grant requiremente have been met and the susceptible to accrual criteria have been met

Other receipts become measurable and available when cash is received by die School Board and are recogni^d as revûe at that time

jExpenditures

Salarieg are recorded as paid Salaries fyr nine-month emplco ees are accmed at June 30

Other financing sources fases^ Transfers between funds tiiat are not expected to be repaid (or any oflier types sudi as capital lease transactions sale of fixed assets debt extinguishments long-term debt proceeds et cetera) are accounted for as other financing sources (uses) These other financing sources (uses) are recognized at the time the underlying evente occur

When both restricted and unrestricted resources are available for use h is die govemmenf s policy to use unrestricted resources first then restricted resources as needed

Fiduciary Funds The agency fiinds are custodial in nature (assete equal liabilities) and do not present resulte of operations or have a measurem^t foci^ Agency funds are accounted for usmg the accrual hueii of accounting These funds are used to account for assete tiiat the School Board holds for others in an agency edacity

D BUDGETS

General Budget Policies The School Board follows these procedures in esteblishmg the budgetaiy date reflected m the combmed financial stetemente

Stete statute requues budgete be adopted for die general fimd and all special revenue fimds Each year prior to September 15 the Superintendem submite to tiie Board members the proposed annual budgete fi)r the general fimd and all special revenue fimds Public hearings are conducted prior to die Board members aprovai to obtain citizens commente The operating budgete mclude proposed e)q)endihires and die means of financmg diem

Appropriations (unexpended budget balances) lapse at year end

47


June 302010

Formal budget integration (withm the accounting records) is employed as a management control device All budgete are conhX)lled at the division departmental or project level School Board policy prescribes that die level of bud^taiy control is at tbe fimctional level for the general fimd and at the fimd level for die special revenue funds

Encnmbrances Encumbrance accounting is employed m govemmental fimds Outstandmg encumbrances lapse at yearend To draquo extent die School Board intends to honor the purchase orders and commitments d i^ are reported as reservations of fimd balances m die fimd financial statemente Aufliorization for the eventual expenditure will be included in the following yeais budget appropriations

Budget Basis of Accounting All govemmental fimds budgete are prepared on the modified accrual basis of accounting Budgeted amounte are as originally adopted or as amended by the School Board Legally the School Board must adopt a balanced budget that is total bud^ted revenues and other financmg sources including fimd balance must equal or exceed totel budgeted expenditures and odier financmg uses State stetutes requhe the School Board to amend ite budgete vAkea revenues plus vojected revenues witiiin a fimd are expected to be less tiian budgeted revenues by five percent or more andor expenditures plus projected expenditures within a fund are expected to exceed budgeted expenditures by five percent or more The School Board approves budgete at the functional level and management can transfer amounts between line items withm a fimction Amendmente to the budget during the year were considered to be significant

E CASH AND CASH EQUIVALENTS Cash mcludes amounte in demand deposite and interest-bearing demand deposite and time deposit accounte Cash equivalente include amounte in time deposite and those inv^tmente witii original maturities of 90 d ^ or less Under state law die School Board may deposit funds in demand deposits interest-beating demand deposits or time deposite wifli state banks organized under Louisiana law and national banks havmg theu- principal offices m Louisiana

F SHORT-TERM INTERFUND RECEIVABLESPAYABLES During die course of operations numerous transactions occur between individual fimds for services rendered These receivables and payables are classified as due fix)m otiier fimds or due to otiier fimds on die fimd financial statemente balance sheet Short-term mterfimd loans are classified as mterfimd receivablespayables

G ELIMINATION AND RECLASSIFICATIONS hi tiie process of aggregating date for die statement of net assete and die statement of activities some amounte reported as interfund activity and balances m die fimds were eliminated or reclassified Interfimd receivables and p^Îes were eluninated to minimize the grossing up efiect on assete and liabilities within die govemmental activities cohimn Interfimd services provided or u ^ are not eliminated in the process of consolidation

H INVENTORY AND PREPAID ITEMS Inventory is recorded as expenses when consumed on die govemment-vride financial stetemente and as expenditures when purchased on die fimd financial statemente

Inventory of die child nutrition program special revenue fimd consiste of fiiod purchased by die School Board and commodities granted by the United States Department of Agriculture through tiie Louisiana Department of Agriculture and Forestry Unused commodities at June 30 are reported as defrared revenue All purchased inventoiy items are valued at cost (first-in first-out) and commodities are assigned values based on infonnation provided by the United States Department of Agriculture

Certain paymente to vendors reflect coste applicable to fiiture accountmg periods and are recoided as prepaid items in both govemment-wide and fimd financial stetemente

48

Caddo Parish School Board Notes to the Basic Financial Statemente

June 302010

I CAPITAL ASSETS Coital assete are recorded at historical cost and depreciated over flieh estimated useful lives (excluding salva^ value) The School BoaM mainteins a threshold level for capitalization of the following $100000 for buildmgs and building improvements $50000 for land and land unprovements $100000 for intangibles and $5000 for equipment and vehicles Donated capital assete are recoided at dieir estimated ampir value at the date of donation

Estimated usefiil life is managements estimate of how long the asset is expected to meet service demands Vehicles and trailers are assigned a salvage value often percent of historical coste Straight line depreciation is used based on the following estimated useful lives

Buildings 25-45 years Land Improvemente 10-25 years Building Improvemente 10 - 30 years Fumiture and equipment 5-20 years Vehicles 5 - 8 years Intangibles - software 10 years

Land and constmction in progress are not depreciated

In 2010 the School Board unplemented GASB 51 Accounting and Financial Reporting fi)r Intangible Assets The School Board had no intangibles that meet the capitalization threshold as of June 302009

J UNEARNED REVENUES The School Board reports deferred revenues on ite StatementofNet Assete and fimd balance sheet DeforredrevenuesarisewhenresoorcesarereceivedbydiieSchoolBoardbeforefthasalegal claim to them as when grant monies are received prior to die occurrence of qualifying expenditures In subsequent periods when the School Board has a legal claun to the resources die liability for deferred revenue is removed and die revenue is recognized

K COMPENSATED ABSENCES AU 12-mondi employees eam ten to twenty days of vacation leave each year depending upon length of service Vacation leave may be accumulated up to one hundred and fifty percent of flieir annual allotment Upon termination employees may be paid for up to thirty do^ of unused vacation leave

All School Board employees earn twelve to sixteen d^s of sick leave each year depending upon lengdi of service Sick leave m ^ be accumulated without limitation Upon retuement or death unused accumulated sick leave of up to 25 days is paid to employees per Louisiana Revised Statute 17425 at tbe employees cunem rate of p ^ and all unused sick leave is used in the retuement computation as eamed service

Sabbatical leave may be granted for medical reasons and for professional and cultural hnprovement Any employee with a teachmg certificate is entitied subject to approval by the School Board to one semester of sabbatical leave after three years of continuous service or two ^mesters of sabbatical leave after six or more years of continuous service

The School Boards recognition and measurement criteria for compensated absences follow

Vacation leave and oflier compensated absences with similar characteristics should be accmed as a liability as flie benefite are eamed by die employees if both of flie followmg conditions are met

1 TTie employees right to receive compensation is attributable to services already rendered

49

Caddo Parish School Board Notes to the Basic Fuoancial Statements

Jnne 302010

2 It is probable that the employer will compensate the employees for flie benefite flirougji paid time off or some other means such as cash p^mente at tennination or retirement

A liability for sick leave should be accmed usmg one of the followmg termination approaches

1 An accrual for eamed sick leave should be made only to the extent it is probable that the benefite will result in termmation payments rather than be taken as absences due to ilbiess or oth^ contingencies such as medical appointmente and funerals

2 Altemativety a govemmental entity should estimate ite accmed sick leave liability based on the sick leave accumulated at the balance sheet date by tiiose employees who currently are eligible to receive termmation paymente as well as otiier employees vô are expected to become eligible in the foture to receive such paymente The School Board uses die latter approach to accme the liability for sick leave which mcludes salary-related paymente

Sabbatical leave benefite are accmed m die govemment-wide financial statemente if they are based on past service will be used as unrestricted time off and are probable of being paid hi die fund financial statements sabbatical leave benefite are recorded m the governmental fimd only if the benefite are due and payable

L LONG-TERM LIABILITIES For govemment-wide reporting tiie coste associated wifli flie bonds are recognized over the lifo of the bond For fimd financial reporting bond premiums and discounts as well as issuance coste are recognized in the period flie bonds are ued Bond proceeds are reported as other financing source net of tbe îplicable premium or discount Issuance coste even if widiheld fiom die actual net proceeds received are reported as debt service expenditures

M RESTRICTED NET ASSETS For die govemment-wide statement of net assete net assete are reported as r^tricted when constrainte placed on net asset use are either

Extemally imposed by creditors (such as d ^ covenante) antors contribnfors or laws or rûlations of olher govemmente or hnposed by law through constimtional provisions or enabling legislation

Net Assete as of June 302010 tiiat are restricted by enablmg legislation include all of die restricted net assete reported in the Statement of Net Assete

N FUND BALANCES OF FUND FINANCIAL STATEMENTS Reservations of fimd balance represent amounte tiiat are not propriable for expenditures or legally segre^ted for a specific purpcraquoe Tbe nature and pinpose of tiiese reserves are explained as follows

Encumbrances Encumbrances outstandmg at year-end represem the estimated amount the School Boaid intends to honor as a commitment regardless of the lapse m the appropriation

Inventory This amount represente the portion of fimd balance relating to inventory on hand which is dierefore unavailable to be expended for otiier purposes

Debt service This amount represente the portion of fimd balance that has been reserved m die debt service fimd for fiihire payment of principal and interest on bonded debt

Instructional enhancement Tiiis amount represente die portion of fimd balance that has been reserved in die Caddo Educational Excellence fimds (pennanent and special revenue fimd)

50


June 302010

Designations of fimd balance represent tentetive management plans that are subject to change The nahire and purpose of diese desiîations are explained as follovra

Future claims and contingencies Tbis amount represente a portion of fond balance that has been designated to fimd possible losses fiom lawsuite and other risks

Equipment replacement This amount has been accumulated over several years to fimd the replacement or updating of date processing equipment and food service related equipment

O INTERFUND ACTIVITy Interfimd activity is reported as loans services provided reunbursemente or tiansfers Loans are reported as interfimd receivables and payables as ^Tpropriate and are subject to elunination upon consolidation Services provided deemed to be at market or near maiket rates are treated as revalues and ^cpendituresexpenses Reimbursemente are when one fimd mcurs a cost cha r^ die appropriate benefiting fond and reduces ite related cost as a reimbursement All other interfimd bansactions are treated as transfers Transfers between ^vemmental fimds are netted as part of the reconciliation to the govemment-wide financial statemîte

P SALES TAXES The Caddo Parish School Board has die following tiiree sales tax ordmances

The voters of Caddo Parish approved on June 61967 a one-half of one percent (12) parish-wide sales tax to be used to supplement salaries of teachers of Caddo Parish and for the operation of public schools in Caddo Parish

The voters of Caddo Parish approved on May 271969 a one-half of one percent (12) parish-wide sales tax to be used to supplement salaries of teachers of Caddo Parish and for die operation of public schools in Caddo Parish

The voters of Caddo Parish approved on May 41985 a one-half of one percent (12) parish-wide sales tax to be têd to supplement salaries of teachers of Caddo Parish and other School Ek)ard employees and for tiie operation of public schools m Caddo Parish

Q USE OF ESTIMATES The preparation of financial statemente in confoimity with accounting principles generally accepted in die United States of America requu^ manE^^nent to make estimates and assumptions that affect die rôrted amounte of assete and liabilities and disclosure of contingent assete and liabilities at the date of the financ jal statement and die reported amouhte of revenues and expenditure during the reporting period Actual resulte could differ fix)m those estimates

NOTE 2 - LEVIED TAXES The School Board levies taxes on real and business personal property located witiim Caddo Parishs boundaries Property taxes are levied by tiie School Board on property values assessed by the Caddo Parish Tax Assessor and approved by the State of Louisiana Tax Commission

5]


June 302010

The Caddo Parish Sheriffs office bills and collecte property taxes for the School board Collections are remitted to the School Board monthty

Property Tax Calendar Levy date Januaiy 12009 Millage rates adopted June 22009 Tax bills mailed November 272009 Due date December 312009 Lien date Januaiy 12010 Tax sales - 2009 delinquent property May 192010

Assessed values are esteblished by the Caddo Parish Tax Assessor each year on a uniform basis at the followit^ ratios of assessed value to foil market value

10 land 15 machmery 10 residential improvemente 15 commercial improvemente 15 industrial improvemente 25 public service properties excluding land

A revaluation of all property is required after 1978 to be completed no less than every fouryears Tbe last revaluation was completed for the roll of Januaiy 12008 Total assessed value was $1742883830 m calendar year 2009 Louisiana state law exempte the first $75000 of assessed value of a taxpayas primaiy residence from pari^ property taxes This homestead exemption was $342555070 of the assessed value in calendar year 2009

Stete law requires the sheriffto collect property taxes in the calendar year in which the assessment is made Property taxes become delinquent January 1 of die followmg gtlaquo^ If taxes are not paid by the due date tax^ bear in^rest at the rate of 100 per month until the taxes are paid After notice is given to die delinquent fa^qiayers the sherifTis required by the Constitution of tbe State ofLouisicma to sell the least quantity of property necessary to settie the taxes and interest owed

All property taxes are recorded m the general fimd parish-wide coital projecte fimd and debt service fimd Revenues m such fimds are recognized m the accounting period in which an enforceable 1 e ^ claun arises Estunated uncollectible taxes are diose taxes based on past experience which will not be collected in the subsequent year and are primarily due to subsequent adjustmente to the tax roll The School Board uses the lien date to establish the enforceable legal claun date No receivable has been recorded for 2010 property taxes because the lien date is subsequent to year end

The tax roll is prepared by tfie parish tax assessor in November of each year therefore die bulk of 2009 property taxes are collected by die Sheriff m December January and Febramy

Historically virtually all ad valorem taxes receivable were collected smce they are secured by property therefbre there is no allowance for uncollectible taxes

52


June 302010

Tbe following is a summary of authorized and levied (tax rate per $1000 assessed u e ) ad valorem taxes

Parish-wide taxes Constimtional Maintenance and operation Operation Mamtenance and Support Employee Salaries amp Benefite Technology Special Buildmg Repair amp Equipment Special Renovations Bond and Interest

Date of Voter Approval

Statotofy July 202002 July 202002 January 212006 Januaiy 212006 July 202002 Januaiy 212006 October 181997

Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033

NOTE 3 - DEPOSITS AND INVESTMENTS

Deposite are stated at cost which approximates ampir value Under state law these deposite (or the resulting bank balances) must be secured by federal deposit insurance or the pledge of securities owned by die fiscal agent bank The foir value of the pledged securities plus the federal deposit msurance must at all times equal the amount on deposit with the fiscal agent These securities are held in die name of the pledgmg fiscal agent bank in a holding or custodial bank that is mutually acceptable to both parties

Custodial credit risk Atyear-end the School Boardscanyingamount of deposite was $169911124 and flie bank balance was $188330477

These deposite are reported as follows Statement A-cash and cash equivalents $149282745 Statranent A-resbicted cash and cash equivalents $16275637 Statement G-cash and cash equivalente $3699765 and Statement G-mvestments $652977 Of the bank balance $47056464 was unmsured and collateralized vrith securities held by die pledgmg fmancial institutions trust department or agent but not m die School Boards name Even diou^ the pledged securities are considered uncollateralized under the provisions of GASB Statement No 40 Louisiana Revised Statute 391229 miposes a statotory requirement on tbe custodial bank to advertise and sell the pledged securities withm 10 days of bemg notified by flie School Board fliat die fiscal agent has foiled to pay deposited fimds upon demand The School Boards investment policy tides not specificalty address custodial credit risk

Restricted cash is reported on the stetement of net assete Tbis is cash in the Caddo Educational Excellence Fund (CEEF) permanent fimd

53


June 302010

NOTE 4 - RECEIVABLES The receivables at June 362010 are as follows

Class of Receivables Taxes

Ad Valorem Sales Tax

Intergovemmental

grante Federal Stete

Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611

No allowance for doubtfol accounte has been established as tiie School Board expecte to collect the foil balance

NOTE 5 - CAPITAL ASSETS Capital assete balances and activity for the year ended June 30 2010 are as follows

Govanniental activities Capitai assets not bemg depredated

Land CtmstructioD in progress

Totel capital assete not being de^nvciated

C^hal assete being depreciated Building amp improvemente Furniture and equipment Transportation equipment Integibles - sofovare Total coital assete being depreciated

Total cost of capital assets Less accumulated depreciaticm

Buildings amp inqirovemente Fumiture and equipment Transportation equipment Intaîiles - softmre

Total accumulated depreciation

Total capital assete bdng depreciated net

Governmental activities Coital assets net

Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54

Caddo Parish School Board Notes to tbe Basic Financial Statements

June 302010

Depreciation expense was charged to govenunental activities as follows

Regular programs $ 4634317 Special programs 354145 Oflier instructional programs 95421 Instructional steff support 453066 General administration 7044 School administration 189309 Business sraquo^ces 56804 Plam services 9246291 Student transportation services 1329347 Food services 308121

Total depreciation eiqjense pound 16873865 NOTE 6 - RETIREMENT SYSTEMS

The School Board provides retirement deatii and disability benefite to ite employees tiux)ugh two pension plans administered by die stete of Louisiana These plans are

Teachen Retirement System of Louisiana (TRSL)

Plan Description

Participation in the Teachers Retirement System of Louisiana is divided mto two cost sharing multiple-employer stetewide plans - the Regular Plan and die Plan A In general die Regular Plan mcludes professional employees (such as teadiers and principals) and Plan A membeis consist of lunchroom wodeers Benefit provisions are esteblished in accordance with Louisiana state statute TRSL issues a publicly available fmancial report that inchides financial statemente and required sqiplementaiy mformation That report m ^ be obtained by writmg to the Board of Tmstees of flie Teachers Retirement System of Louisiana PO Box 94123 Baton Rouge Louisiana 70804-9123

Ftat^ng Policy

Covered employees are required to contribute 80 of their salary to the Regular Plan The School Board was required to contribute 155 155 and 166 of covered employees salaries for the years ended June 20102009 and 2008 respectively Covered empl( yees are required to contribute 91 of their salaiy to die Plan A

The employer and employee contribution obligations are esteblished and may be amended by Louisiana state statote TTie School Boards contributions for flie yeais ended June 3020102009 and 2008 were $36505243 $33307405 and $33143384 respectively equal to die required contributions for each year Covered employees salaries were $235517698 $227673212 and $210367536 fordie years ended June 3020102009 and 2008 respectively In accordance with GASB Statement No 27 Accounting for Pensions by State and Local Govemmental Employeis the net pension obligation was detennined to be zero Prior to flie adoption of GASB StatemertNo 27 die School Board did not report a pension liability for the Teachers Plan

Deferred Retirement Option Plan

Effective July 11992 the Teachers Retirement System of Louisiana adopted a Deferred Retirement Option Plan (DROP) Under die DROP a member is allowed to retire and accumulate hisher retirement benefite m a special reserve fund and yet continue employment and draw a salaiy Upon termmation of employment at the end of die

55


Jnne 302010

specified period die monthly rethement benefite and the amounte paid mto die DROP will begin being paid to die retiree

Louisiana School Employees Retirement System (School Employees Plan)

Plan Description

All bus drivers bus aides maintenance employees and custodians are members of diis cost-sharing multiple-employer stetewide plan Benefit provisions are esteblished m accordance with Louisiana stete statute The School Employees Plan issues a publicly available financial report that includes financial statemente and required supplementary mformation That report may be obtamed by writing to the Board of Tmstees of die Louisiana School Employees Retirement System PO Box 44516 Baton Rouge Louisiana 70804-4516

Funding Policy

Covered employees were required to contribute 75 of flieir salary to the School Employees Plan for 20102009 and 2008 The School Board was requued to contribute 176 of covered employees salaries for 2010178 pf covered employees salaries for 2009 and 181 for 2008 The School Boards conbibutions were $3943703 $4108249 and $3940720 for the years ended June 3020102009 and 2008 respectively equal to Ave required conh-ibutions for the year These contributions were made for covered payroll of 3432731 $23076775 and $21772244 for tiie years ended June 30 2010 2009 and 2008 respectively The employer and employee conh-ibution requiremente are esteblished and may be amended by Louisiana state statote In accltraquodance with GASB Stetement No 27 the net pension obligation was detemuned to be zero Prior to the adoption of GASB Statement No 27 die School Board did not report a pension liability for the School Employees Plan

NOTE 7 - AGENCY FUND DEPOSITS DUE OTHERS (FFS LEVEL ONLY) A summaiy of changes in agency fimd deposite due otiiers follovre

Balance June Balance June 302009 Additions Deductions 302010

School Activities Fund l 4379687 ~$ 10605420 ~B 10634576 I 4350531 Central Office Concession Fund 961 11044 9794 2211 School Activities Fund $ 4380648 $ 10616464 S 10644370 $ 4352742

NdTE 8 - LONG-TERM LIABILITIES The School Board has issued die followmg types of long-teim liabilities all which pertain to the School Boards govemmental activities

General Obligation debt The School Board issues general obligation bonds to provide fonds for the uisition of land for schools to build new facilities and to improve capital assete The origmal amoimt of general obligation bonds issued in prior years was $121405000 During die fiscal year general obligation bonds totaling $5365000 were issued to rcfimd $5135000 of Series 2001 bonds The proceeds were placed m an irrevocable tmst forthe purpose of generating resources for die payment of general obligation school bonds Series 2001 consisting of die callable maturities of tiiat issue which will be called for redemption on March 12011 The advanced refimding was undertaken to reduce total debt service paymente over die next ten yeaiis by $268864 and resulted in an economic gain of $260929 General obligation bonds are direct obligations and pledge die foil faifli and credit of die School Board These bonds generally are issued as 20- or 25-year serial bonds widi vaiying amounte of principal matoring each year

56

Caddo Parish School Board Notes to tbe Basic Financial Stetemente

June 302010

Certificates of Indebtedness The Scbool Board also borrows fimds to acquire school buses Tbe origmal amount of the certificate of indebtedness was $6000000 A certificate of mdebtedness is a debt instrament autiiorized by the School Board which is backed by die foil foith and credit of the School Board This obligation has been issued wifli a ten-year term with vaiying amounte maturing each year

Qualified Academy Zone Bond The School Board has also borrowed fimds through this special interest-fiee loan program ônsored by the US govemmrait to fimd lighting retrofit programs and to mstall air-ccmditkming m sdiool cafeterias In February 2002 the School Board bonowed $3500000 In March 2008 the School Board borrowed $1582450 to fimd technology wiring and disabled access projecte

Qualified School Construction Bond The School Board received autiiority under flie American Recoveiy and Reinvestment Act of 2009 (ARRA) to issue taxable bonds fin constmction rehabilitation or repair of public school focilities The bonds are interest firee and bond holders receive a tax credit in lieu of interest In June 2009 flie School Board issued revenue bonds of $17359000 to be paid fixim die constitotional tax of 796 mills collected annually

Summary of Transactions and Balances The following is a summaiy of the Icmg-t^m liabilities tiansactions and balances for die year ended June 302010

BegioniDg Balance Additions Deletions

Ending Balance

Amounts Due Witiun One

year Bonds p t ^ l e General Obligation debt Deferred gain on refimding Certificates of Indebtedness Qualified Zone Academy bond Qualified School Construction bond

Oflier liabilities Compensated absences OPEB liability Claims amp judgements payable

Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333

P^roente on tiie general obligation bonds payable tiiat pertam to the School Boards govemmental activities are made by the debt service fund Tbe compensated absences liability atbibutable to the govermnental activities will be Ikiuidated by several of the School Boards govemmental fimck In the past approximatety 929 was paid by the general fimd and die remafaimg 71 by otiier govemmental fimds Clafans and judgmente payable have typically been liquidated by the general fimd

57

Caddo Parish Schocd Board Notes to the Basic Financial Statemente

June 302010

General Obligaticm Bonds Series 2001 Series 2004 Series 2005 Series 2006 Series 2007 Series 2008 Refunding Series 2005 Bonds

Refunding Series 2005A Bonds

Refimding Series 2010 Bond

Certificate of Indebtedness Series 2003A

QZAB Series 2002 Series 2008

QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695

All principal and interest requiremente are fimded in accordance wifli Louisiana law by die annual ad valorem tax levy on taxable propeity within the parish At June 302010 die School Board had accumulated $9677752 in the debt service fiuKls for fiiture debt requiremente The bonds are dueas follo^

Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total

GeiKial ObliRation Bonds Principal Payments

$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937

Certificate of 1 Principal Payments

$ 720000 745000 770000

-----

$ 2335000

Indebtedness Interest

Payments $ 92507

64371 33804

------

$ 190882

QZAB Loan Principal Payments

$ 412790 412790 412790 412790 412790 602012

--

$2665962

QSCB Loan Principal P^mects

$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333

TOT Principal Payments

$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819

In accordance widi Louisiana Revised Statute 39562 flie School Board is legalty resfricted fitmi incurring tong-term bonded debt in excess of 35 percent of die assessed vahie of taxable property At June 302010 the statutoiy limit is $610009341 and outstandmg net bonded debt totals $101522348

58

Caddo Parish School Board Notes to the Basic Financial Stetemente

Jnne 302010

NOTE 9-INTERFUND ASSETSLIABILITIES (FFS LEVEL ONLY) The composition of interfimd balances as of June 302010 is as follows

êivable Fund Amoimt Pavable Fund Amount General $10414305 Tide I $ 5677000

Oflier Govemmental 4737205 Tot^ $ 10414305 $ 10414305

Tbe purpose of flie interfimd assetsliabilities was to cover current-year expenditures on cost reimbmsement programs until the paymente between fimds are made

NOTE 10 - INTEIUnUND TRANSFERS (FFS LEVEL ONLY) Transfers for die year ended June 302010 w ^ as follows

Fund Other Govenunental Other Governmental

Totals

Transfers are used to move revenues ampom tiie fimd diat statote or budget requues to collect them to the fond that statute or tmdget requires to expend them

NOTE 11 - ENCUMBRANCES (FFS LEVEL ONLY) Encumbrances are not liabilities and flierefore are not recor^d as expenditures until receipt of materiid or service For budgetaiy purposes ^ropriations lapse at fiscal year-end and outstanding encumbrances are reîpropriated ui the next year At June 302010 the School Board had entered into purchase orders and commitmente as follows

Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334

NOTE 12 - RISK MANAGEMENT The School Board is exposed to various risks of loss related to torts dieft of damage to and destmction of assete errors and omissions injuries to employees and natural disasters The School Boards insurance coverage is subântialty equal to the prior fiscal year All risk management activities are reported in the general fimd

The School Board is self-insured for workers compensation Claims are fimded through operatmg fimds of the School Board Claims expenditures and liabilities are reported when h is probable that a loss has occurred and die amount of that loss can be reasonably estimated Tbese losses include an estimate of clmms that have been incurred but not reported This liability is flie School Boards best estimate based on available information This liability does not include incremental coste if any

59

Caddo Parish School Board Notes to the Bash Financial Stetemente

Jnne 302010

Changes in fixe claiim amount in previous fiiscal years were as follows

B^mning of Claims and Ending of Fiscal Year Changes m Benefit Fiscal Year

Yârpn^JuneSO Liabilhy Estimates Paymente Liabflity 2008 $ 670696 $ 2983327 $ 1708826 $ 1945197 2009 1945197 1970176 2065476 1849897 2010 1849897 1352906 1877652 1325151

Tbe School Board contmues to cany commercial insurance fiw all other risks of loss Settied claims resuhmg finom these risks have not exceeded commercial msurance coverage in any of the past three fiscal years

NOTE 13 - LITIGATION AND CLAIMS

Litigation At June 302010 die School Board is involved in various litigation A claims liability for $700000 is inchided in claims payable in die govemment wide financial statem^te

Constmction Proiecte There are certain major consfruction projecte in progress at June 302010 These include roofing projecte classroom wing additions HVAC upgrades new gyms and renovations at various schools in die parish Consteuction in progress on diese various projecte at June 30 2010was $13423072 The expected completion date is priorto June 302011 Tbese projects are fimded by bond issuance proceeds and property tax receipte The outstanding constmction commitment at June 302010 was $9385660

Grant Disallowances Tbe School Board participates in a number of state and federalty assisted grant programs Tbe programs are subject to compliance audite under the single audit approach Such audite could lead to requeste figtr rebnbuisement by the grantor agent^ for expenditures disallowed under terms of die grante School Board management believes ttiat die amount of disallowance if any which may arise fixmi fiiture audite will not be material

Federal Arbitrage Regnlatjons The School Boards bonded mdditedness is subject to die Intemal Revenue Codes provisions applicable to arbitral earnings In government finance these eammgs result from flie temporaiy investment of tiie proceeds of a government entitys tax exempt securities m materially highpr yielding taiÎe set^riti^ UndertheTaxReform Act of 1986 interest earned on theddstjôceeds in excess of mtost ^cpense prior to die disbursement of the proceeds must be rebated to die Internal Revenue Service (IRS) Management believes there is no tax arbitrage liability at year end

NOTE 14 - ON-BEHALF PAYMENTS FOR FRINGE BENEFITS AND SALARIES On-behalf p^roente for fringe benefite and salaries are direct p^nente made l^ an entity (the paying a^^t) to a third-party recipient for the employees of another legally separate entity (the employer entity) GASB Statement No 24 requires employer govemmente to recognize revenue and expenditures or expenses fbr diese on-behalf paymente

The State of Louisiana made pension contributions (regarding Professional Improvement Program) dvectiy to the Teachers Retirement System of Louisiana on behalf of die School Board in die amount of $58009 This amount was recognized as revenue and a corresponding expenditure m the applicable fond fiom which tbe salary was paid

NOTE 15 - ECONOMIC DEPENDENCY Statement of Fmancial Accounting Standaids (SFAS) No 14 requires disclosure m fmancial statemente of a situation where one entity provides more tiian 10 of the audited entitys revenue The Minhnum Foundation funding provided by the state to all public school systems m Louisiana is

60

Chddo Parish School Board Notes to the Basic Financial Stetemente

June 302010

primarily based on October 1 stodent count Tbe state provided $205784377 to flie School Board which represente approximately 431 of the School Boards total revenues for the year

NOTE 16 - JOINTLY GOVERNED ORGANIZATION The Caddo - Shreveport Sales and Use Tax Commission s^ves as the collector of sales and use taxes for the parish The commission is comprised of four membeis two each selected fiom the Caddo Parish School Boaid and the City of Shreveport m accordance v ^ die joint agreement of the agencies Sales taxes of $74861726 were collected by die Commission and distributed to the School Board

NOTE 17 - OTHER POST EMPLOYMENT BENEFITS

Plan description - In accordance with state statutes die School Board provides certain ccmtinuing health care and lifo insurance benefite for it retired employees on a pay-as-you-go basis The OPEB Plan is a smgle employe defined benefit substantive plan as understood by past practices of the School Board and ite employees Substantially all of die School Boards employees become eligible for fliese benefite if they Teach nonnal retirement age while wcnldng for the School Board These benefite and similar benefite for active employees are provided tiirou^ die Foundation Health Plan whose monthly premiums are paid jointiy by the employee and the School Board Alfliough no written plan or trust currentiy existe or is sanctioned t^ law the OPEB Plan is reported based on communication to plan members No separate report is issued for the OPEB Plan

Funding Policy - The contnlnition requiremente of plan members and the School Board are established and may be amended by LRS 42801-883 Employees do not contribute to dieir post employment benefite cost until Ih^ beccmie retirees and begm receiving those benefite The retirees comribute to the cost of retiree healthcare based on a service schedule Contribution amounte vary depending on the number of covered parties Ifthe employee alone is covered die retiree pays 20 and the employer p^s 80 Coverage for an employee plus one additional person is a 2575 split Three or more people covered is a 3070 split All life faisurance paid is 75 paid by the employee and 25 paid by the employer

The plan is currently financed on a pay as you go basis with die School Board contiibuting $18020350 for approximately 3300 retirees

Annual Other Post Employment Benefit Cost and Liability - The School Boards Aimual Required Contribution (ARC) is an amount actoariaUy detennined m accordance with GASB 45 which was implemented forthe year ended June 302008 The ARC represents a level of funding that if paid on an ongomg basis vrauld cover nonnal cost each year and amortize any unfimded actuarial liabilities (UAL) over a period of thhly yeais A 30 year closed amortization period had been used The level dollar amortization mefliod was used The total ARC for fiscal year 2010 is $96273184 as set forth below

Nonnal Cost $ 34150358 30-year UAL amortization amoimt 62122626 Annual required contnTiution (ARC) $ 96273184

61

Caddo Parish School Board Notes to the Basic Futancial Stetements

June 302010

Tbe followmg teble presente die School Boards OPEB Obligation for fiscal years 20082009 and 2010

2010 2009 2008 Beginning Net OPEB Obligation July I

Aimual required contribution Interest on prior year Net OPEB Obligation Adjustment to ARC Annual OPEB Cost Less cuirent year retiree jn-emiums Increase m Net OPEB Obligation Ending Net OPEB Obligation at June 30

$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548

Utilizing the pay as you go metiiod the School Board contributed 195 of the annual post enqiloyment benefite cost for 2010133 for 2009 and 123 for 2008

Funded Status and Fundins Progress - Since die plan is not fimded tbe School Boards entire actoarial accrued liability of $1034939049 was unfimded

Tbe fimded states of the plan as determmed by an actuary as of Aiwil 12009 was as follows

Actuarial accrued liability (AAL) Acmarial value of plan assete Unfimded actuarial accraed liability (UAAL) Funded ratio (mrtiâl value of plan assetsAAL) Covered payroll UAAL as a percentage of covêd payroll

$ 1034939049

1034939049 0

$ 258977649 39962

The Schedule of Funding Progress required supplemental mformation follows the notes The Schedule presente muM year trend infomuition about whedier the actoarial value of plan assete is increeîng or deceasing ov^ time relative to the actuarial accmed liability for benefite

Actuarial Methods and Assumptions - Actuarial valuations of an ongoing plan involve estimates of the value of reported amounte and assumptions about die probability of occurrence of evente for mto the fiiture Examples include assumptions about foture employment mortality and the healtiicare cost trend Amounte determined regarding the fimded status of the plan and the aimual required contnlmtions of the employer are subject to continual revision as actoal resulte are compared with past expectetions and new estimates are made about die foture

Projections of benefite for financial reporting purpose are based on the substantive plan (the plan as understood by tiie employer and plan members) and include die types of benefite provided at die time of each valuation and flie historical pattem of sharing of benefit coste between die emploj^ and plan members to that point The achiarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accmed liabilities consistent widi die long-term perspective of the calculations

In the April 12009 Caddo Parish School Board actuarial valuation the projected unit credit actuarial cost method was used The actuarial assumptions included a discount rate of 40 per annum compounded aimualty and initial actual healtiicare cost trend rate of 77 scalmg down to ultimate rates of 44 per year The RP-20(K) Static Health Mortality Table projected to 2010 using scale AA was used in making actuarial assumptions Withdrawal rates fbr employees rangampdfixim 3 filaquom ages 48-51 to 13 fixjm ages 24 -30 DisabUityrates ranged fiom 01fiwn ages

62


Jnne 302010

23 -30 to 80 fiom age 60 Retirement rates ranged fixnn 18 at age 52 to 100 at age 7(H- Tbe remaining amortization period at June 302010 was twenty-seven years

63



64


SCHEDULE OF FUNDING PROGRESS FOR OTHER POST-EMPLOYMENT BENEFIT PLAN JUNE 302010

Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)

Actuarial Value of Assete $ -$ -

Cb)

Actuarial Acoued Liability (AAL) $ 1084063364

1084063364

1034939049

(b-a) (ab)

Unfimded AAL Funded (UAAL) Ratio

$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)

UAAL as a Percentage ofOsvered

P^TOU

41237

39624 39962

65


Budgeterv Comparison Schedole

Funds With a Legally Adopted Annual Budget

GENERAL FUND The general fimd accounte for all activities of the School Board exc^t those that are accounted for in other ftmds

TITLE I To improve the educational opportunities of educationally deprived children by hamplping thana succeed in the regular school program attain grade level proficiency and improve achievement in basic and more advanced skills This fimd is prinmily used for provision of compensatory instmctional activities to educationally dqirived children that reside in low-income areas and have been selected on the basis of a needs assessment Services siqiplement not supplant those normally provided by state and local educational agencies

66


GENERAL FUND Budgetary CompariscHi Schedule For die Year Ended June 302010 Exhibit 1-1

BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm

RNAL BUDGET POSITIVE fNEGATIVEt

77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241

BUDGETARY FUND BAIANCES BEGINNING $ 36915000$ 42149127$ 85254876$ 43105749

Resources (inflows) Ljocat smirces Taxes Ad valorem Sales and use

Interest eamings Other


Federal sources

Amounts available for appropriations

Charges to appropriations (outflovre) Currwit

Instruction Regular programs Spedal fraquot^rQms Otfier instnit^nal programs

Support services Student services Instmctional staff support General administration School administration Business services Plant sampwces

Student transportation services Central services

Community ser rice programs Capftlal Outiay

Debt senrice Prindpal retirement Interest and bank charges Transfere to othw ftjnds

Total charges to ap[raquoopriations

BUDGETARY FUND BALANCES ENDING

156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67


TITLE I Budgetary Comparison Schedule For die Year Ended June 302010 Exhibit 1-2

BUDGETARY FUND BALANCES BEGINNING Resources Onflows) Federal sources

Amounts available for aj^ropriations

BUDGETED AMOUNTS ORIGINAL

$ 0 $

35188260

35188260

VARIANCE WfTH ACTUAL FINAL BUDGET

AMOUNTS POSmVE FINAL fBudHBlarv Baslsl laquoIEQATtVEl

0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)

Ctiarges to appropriations (outflows) General govemment Instruction

Ottier instiuctionat programs SupfXirt services

Student services Instmcônal staff support General admintetration Plant ser nces Student transpcvtation senices Cenbal services

Ccmimunity senrice programs CafMtal outlay

27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201

Total chaiges to ^ôpriations


35188260

A L

39026898

01

25339268

JIpound

13687630

68


Notes to tbe Budgetary Comparison Schedules For the Year Ended June 302010

Note A-BUDGETS

General Budget Policies The School Board follows diese procedures in establishing die budgetary data reflected in the combined tinancial statements

State statute requires budgets be adopted for the general fund and all special revenue fiinds Each year prior to September 15 the Superintendent submits to the School Board membws the proposed annual budgets for the general fimd and all special revenue funds Public hearings arc conducted prior to die School Boards approval to obtain citizens comments The operating budgets include propose expenditures and the means of financing them

Appropriations (unexpended budget balances) lapse at year-end

Fornml bucket inlegjration (within the accounting reccffds) is enq loyed as a managemMl control device All budgets arc controlled at the division departmental or project level School Board policy prescribes that the level of budgetary conht)l is at the functional level for the general fimd and at the fund level for the special revenue funds

Budgrt Basis of Accounting All govenunental funds budgets are prepBied on the modified acaual basis of accounting Budget^ amounts are as originally adopted or as amended by the School Board members Legally the Board must adopt a balanced b^get diat is total budgeted revenues and othw financing sources including fund balance must equal or exceed total budgeted expenditures and othraquo financing uses State statutes require the School Board to amend its budgets whai revenues plus projected revenues within a fund are copytpected to be less than budgctwJ revenues by five perccait or more andor expffladituies plus projected expenditures within a fund are expected to exceed budgeted expenditure by five percent or more Tlie Scbool Board approves budgets at the fimction level and managwnent can transfer amounts between line items within a function The effrets of budget revisions to the general fund pass^ during the year were to increase the amount available for appropriations by $193581 Total chai ges to propriations were increased by $5308436

69


Notes to d ie Budgetary Comparison Schedules Forthe Year Ended June 302010

Note B - Budget to GAAP Reconciliation

Explanation of differences between budgetary inflows and CKJtflows and GAAP revenues and expenditures

GENERAL

FUND

Sourcesinflows of resources

fiitiiiisH amounts (budgetary basis) available fw approprteition

from the Budgetary Compariscm Schedule $ 451615978

The ftind balance at the beginning of the year is a budgetary

resource but is not a current year revlaquoiue for financial

repOTting purposes f8525487B)

Total revenues as reported on the Statement of Revenues

Expenditures and Changes in Fund Balances -

Govemmental Funds ^ 366361 IQg^

70


StfPPLEMENTAL INFORMATION

71


COMBINING STATEMENTS BY FUND TYPE

72


NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet - By Fund Type

June 302010 Exhibit 2

PERMANENT

SPECIAL DEBT FUND -REVENUE SEfflOei SiiE TOTAL


restricted Receivables Inventtwy

TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ

UABILITIES AND FUND BALANCES Liabilities

Accounts payable Salaries and wages payable Interfund payables

306286

4460516

47372P5

306286 4460616 4737205

Total Liabilities amp504007 9504007

Fund Balances Reserved for Encumbrances Debt service Inventory Instructional enhancement

Unresened reported in Designated for future claims and

contingencies Designated for equipment

replacement Undesignated

Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73


NONMAJOR GOVERNMENTAL FUNDS Combining Statement of Revenues Expenditures

and Changes in Fund Balances - By Fund Type For the Year Ended June 3D 2010 Exhibits

REVENUES Local sources Ad valorem taxes Interest eamings Foodser^rit^s Other


Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0

PERMANENT ^ FUND-CEEF

0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575


Instiuction Rûlar programs Special prc^rams Otiiffl instructional programs

Support services Student services Instructional staff support General admlnisti^tion School administration Business services Plant services Student transportation services

Central services Foods^vicss Capital outiay

Debt ser^ce Prtndpai retirement Interest and bank charges

Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421

EXCESS (Deficiency) OF REVENUES OVER (Under) EXPENDITURES S 999810 $ 410728 $ 616 $ 2380154

(CONTINUED)

74


NONMAJOR GOVERNMENTAL FUNDS Combining Statement of Revenue Expenditures

and Change In Fund Balances - By Fund Type For 0ie Year Ended June 302010 Exhibits


Transfers in Transfers out Payment to refunded bond escrow agent RefutKling bonds issued

SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000

Total Otiier Financing Sources (Uses)


FUND BALANCES -BEGINNING


18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75


Nonmaior Special Rcvenne Fnnds

TANFJAG Provides assistance and work opportunities to needy femilies by granting states the federal funds and wide flexibility to develop and implement then own velfaie pro-ams

Special Edncadon

State Grants To provide grants to states to assist them in providing a fr^ îpropriate public education to all children with disabilities

Preschool Grants To provide grants to states to assist them in providing a free appropriate public education to preschool disabled children aged duee through five years

Title U To improve the skills of teachers and the quality of mstruction in mathematics and science To increase the accessibility of such instruction to all students

Titie XK Ibis fimd is a federally fimded program to improve the heafth status of children by providing preventive services healtii assessments^ and the necessary diagnosis^ treatment and follow-up care in die context of an ongoing relatiomhip between die patient and other heahfa care providers

Title i n To ensure that Ihnited English proficient children (LEP) and youth mcluding immigrant children and youdi attain English proficiency and meet the same challengmg state academic content and student academic achievement standards as all children and youth are expampsted to meet

Title IV (Drug-Free) To establish state and local programs of alcohol and drug abuse education and prevention coonHnated witii related community efforts and resources

State Fiscal Stabilization To support and r^tore funding for educational progranis and services

Tobacco Settlement This fimd was established to account for monies received fixmi the state Education Excellence Fund The fiinds are to be e qiended m accordance widi the School Boards plan submitted and approved by die State Department of Education

8^) State Fnnd The 8g state fimd is a pro-am to provide enhancement to elementary secondary and vocational progranis funded through the State Minimum Foundation Program

Educationa] Technology To improve student academic achievement through die use of technotogy in schools assist all students m becoming technologically literate by die end of the ei^di grade and encourage tbe effective integration of technology widi teacher training and curriculum development to establish successful research-based instructional methods

76

Caddo Par i^ School Board

Nonmajor Special Revenue Funds

Adidt Education To improve educational opportunities for adults and to encourage the establishment of adult education programs that will enable all adults to acquire basic educational skills necessary to function in a literate society enable adults who so desire to con^lê secondary school and enable adults to benefit fiom job training and retraining programs and obtain productive employment to more fiiUy enjoy die benefits and responsibilities of citizenship Special emphasis is given to programs of instruction in conqgtutational skills and in speaking reading or writing P-nglish fca- diltwc adults who arc educationally disadvantaged

Vocational Education To make tbe United States more con^^tive in the World econonriy by developing more fully the academic and occupational skills of all segments of the population principally through concentiatmg resources on improving educational progranis leading to acadoxiic and occupational skills needed to work in a technologically advanced society

WIA To provide job training and related assistance to economically disadvantaged individuals and others who fece significant employment barriers The ultimate goal of the Act is to move trainees into permanent self-sustaining errqployment

Homdess Ibis fund is designed to easxure that homeless children and youdi have access to a fiêe appropriate public education

Child Nutrition Program This program was designed to assist through cash grants and food donations in providing a nutritious breakfast and lunch service for school studmts and to encourage the domestic consumption of nutritious agricultural commodities

Misc StateFederal Grants This fund is used to account for various small state and federal grants for which the expenditures are legally restricted to specified purposes

Reading First This program is designed to ensure that all childroi can read at grade level or above by the end of third grade

CEEF Operating This fimd was established to accoimt for die expenditures of the earnings fixim the Caddo Educational Excellence Permanent Fund

77


NONMAJOR SPECIAL REVENUE FUNDS Combining Balance Sheet

June 302010

SPECIAL TANFJAG _ EDUCATION TITLE II TITLE XIX TITLE III

ASSETS Cash and cash equivalents Receivables Inventory

36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q

Total Assets ^^ggr 32 iP3 jms^ J3 j ^ m

LIABILrriES AND FUND BALANCES Liabilities

Accounts payable Salaries and wrages payable tnterfurul payables

Total Uabiiities


Encumbrances Inventory

Unreserved Designated for future claims and

contingencies Designated for equipmît


Total Fund Balances

TOTAL LIABILITIES AND FUND BALANCES ^

43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE

TITLE IV FISCAL TOBACCO 8(g) STATE EDUCATIONAL

(DRUG-FREE) STABILIZATIOM SETTLEMENT FUND TECHNOLOGY

11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79


NONMAJOR SPECIAL REVENUE FUNDS Combining Balanra Sheet

June 302010

ADULT VOCATIONAL EDUCATION EDUCATION WIA HOMELESS


Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000

Total Uabiiities 105979 121104 40$Q4 70673




contingencies Designated fbr equipment


Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0

TOTAL LIABILITIES AND FUND BALANCES $ 10 979 pound- 121164 S 40504$ 70673

80

Exhibit 4

CHILD NUTRITION PROGRAM

MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81


NONMAJOR SPECIAL REVENUE FUNDS Comtrining Statement of Revenues Expenditajres


SPECIAL

TANFJAO EDUCATION TITLE raquo TTTLEHI

REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs

Other instruciional progmms

Suprgtort services

Student services

Instructional staff support

General admmistration

School administration

Business senrices

Plant sennces

Student transportation s^vices Central services

Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313

EXCESS (Deficiency) OF REVENUES

OVER (Under) EXPENDITURES _0$ 0 $ iLt Jm$-

82

Exhibits

STATE TITLE IV FISCAL TOBACCO 8(g) STATE EDUCATIONAL

ltDRUG-FREE1 -STABILIZATIOM SETTLEMENT FUND TECHNOLOGY

0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811

a s 0$ 31292 $ OS 0 (CONTINUED)

83


NONMAJOR SPECIAL REVENUE FUNDS Combining Statementof Revenues Expendlbires

and Changes in Fund Balances For tfw Year Ended June 302010


Transfers in

Transfers out

Total Ottier Rnancing Sources (Uses)


FUND BALANCES - BEGINNING OF YEAR

FUND BALANCES - END OF YEAR

T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85


NONMAJOR SPECIAL REVENUE FUNDS Combining Statement of Revenues Expenditures


ADULT EDUCATION

VOCATIONAL EDUCATION VWA HOMELESS

REVENUES Local sources

Interest earnings Food services

State sources Equalizaticm Other

Federal sources

Total Revenues


Instruction Regular programs Special programs Other instructional programs

Support services Student senices Instnic^nal stiiff support General administration School administration Business services Plant services Student transportation services

Central services Food sendees Capital outlay

Total Expenditures

EXCESS (Deficiency) OF REVENUES OVER (Under) EXPENDITURES

$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87


NONMAJOR SPECIAL I^VENUE FUNDS Combining Statementof Rewnuesraquo Expenditures

and Changes In Fund Balances For the Year Ended June 302010

ADULT

EDUCATrON

VOCATIONAL

PPUCATIQN jm^ HOMELESS


Transfers in

Transfers out

Total Ottier Rnandng Sources (Uses)

0$ 0

Ji

0 $ 0$

-a_



FUND BALANCES - END OF YEAR 5i AL AL

88

Exhibits

CHILD MISC NUTRITION STATEFEDERAL READING CEEF PROGRAM GRANTS FIRST OPERATING TOTAL

0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Expenditures and Changes in Fund Balances -

Budget (GAAP Basis) and Actual For Uie Year Ended June 302010 Exhibit 6-1

laquo 1 igtigtlaquolaquoigt laquogtlaquogt igtiraquoiraquoraquoiir A M PJ A G raquo raquo

VARIANCE FAVORABLE

BUDGET ACTUAL (UNFAVORABLE)

REVENUES State sources

Other Federal sources

80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)


lnstructl(^ and support services Instruction General administration Student frans|X)rtation services

1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures

EXCESS (peficier cy) OF REVENUES

OVER (Under) EXPENDITURES

1451949 14P79P2 43846

FUND BALANCE - BEGINNING OF YEAR

FUND BALANCE - END OF YEAR A L A L

90


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Expenditures and Changes In Fund Balances -

Budget (GAAP Basis) and AcUial For the Year Ended June 3D 2010 Exhibit 6-2

bullbullbullSPECIAL EDUCATION^^ VARIANCE

FAVORABLE BUDGET ACTUAL fUNFAVORABLE)



$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)


Instruction and support senices

Instruction General administration School administraQon Business services Plant senices Student transportation services Central services

Capital outlay

Total E)qgtendihJres



FUND BALANCE - END OF YEAR

24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91

CADDO PfiRSH SCHOOL BOARD


Budget (GAAP Basis) and Actual For the Year Ended June 302010 Exhibit 6-3

REVENUES Federal sources

Total Revenues

wwti bullw ik A Aft AAA l l A A it HA A Mfe A A A A r i P I I laquo 1 1

BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^

EXPENDITURES Cun-ent

Instruction and support services Instruction General administration

Total Expenditures



FUND BALANCE - END OF YEAR 2_

4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Expenditures and Changes In Fund Balances bull

Budget (GAAP Basis) and Actual For the Year Ended June 302010 Exhibited

bullbulllaquobullbullbullbull laquofc i iraquolaquoi iraquoraquoraquolaquoltilaquo raquo i tlaquoraquolaquo

BUDGET

TITLE XIX VARIANCE

FAVORABLE ACTUAL fUNFAVORABLE)

REVENUES Federal sources S 45955 45955 L

ToisA Revenues 45855 45855



Total Expenditures



FUND BALANCE - END OF YEAR ^

45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Expenditures and Changes in Fund Balances

Budget (GAAP Basis) and Actoal For the Year Ended June 302010 Exhibit 6-5

BUDGET

bullTITLE III

ACTUAL

k A A A A A A A A A A A A A A A A A A A JR

VARWJ4CE FAVORABLE

fUNFAVORABLEgt

REVENUES Federal sources 278321 S 99313 i (179PP9)

Total Revenues 278321 99313 (179009)

EXPENDITURES Cunrent

Instmction and support services Instruction General administration

Total Expenditures



FUND BALANCE - END OF YEAR $-

274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94




igtigtiraquoigtiltilaquogtlaquoigtinilaquo TITLE tV f DRUG-fREE bullltlaquoltraquolaquoraquolaquoraquo VARIANCE

FAVORABLE BUDGET ACTUAL fUNFAVORABLEl

REVENUES Federal sources 4g9891 $ 268363 S ^158528)

Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent

InsUuction and support services Instruction General adminisâtion

Total ExpendiUjres



FUND BALANCE - END OF YEAR $

418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95



Budget (GAAP Basis) and Actual For the Year Ended June 302010 Exhibits-

bull^-STATE FISCAL STABILIZATIONmdash-mdash VARIANCE


REVENUES Federal soiHces S 6556398 S 6556398 S

Total Rênues 6-556398 6559399


Instruction and support services Instruction Central services

1381371 5175027

1381370 5175028

1

-ta Total Expenditures 6556398 6559388

EXCESS (DeHciency) OF REVENUES OVER (Under) EXPENDITURES


FUND BALANCE - END OF YEAR ^1 AL

96




gtltHiiraquoiigtiraquoraquoraquoingtlaquoiinuiTORACCO SETTtpoundlflENT VARIANCE

FAVORABLE BUDGET ACTUAL lUNFAVORABLB


Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)


Instruction and support services

Instructiw School administration

Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Expenditajres and Changes In Fund Balances -

Budget (GAAP Basis) and Actual For the Year Ended June 302Q10 Exhibit 6-9

A AAA AAA AAA AAvAA A A A i IA A A A A A A A A AAA A A A ff A A A A H 8(g) STATE FUND VARIANCE

FAVORABLE BUDGET ACTUAL UNFAVORABLE)


Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)


Instruction and support services Instrucfion

Capital outlay

Total Expenditures

EXCESS (IDeficiency) OF REVENUES OVER (Under) EXPENDITURES



1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586



Budget (GAAP Basis) and Actual For die Year Ended June 302010 Exhibit 6-10

bullmdashEDUCATIONAL TECHNOLOGY VARIANCE

FAVORABLE BUDGET ACTUAL (UNFAVORABLE)

REVENUES Federal sources 828172 $ 590811 i (g97361)

Total Revenues 9am 590911 (297361)


Instruction and support 8e^ rice8 InstrucUon General administralicMi

Total Bqwnc^res



FUND BALANCE - END OF YEAR $ _

779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99



Budget (GAAP Basis) and AcUial For ths Year Ended June 302010 Exhibit 6-11

raquobullbullbull A n i l I T F n i lC ATION

VARIANCE FAVORABLE

BUDGET ACTUAL (UNFAVORABLE^

REVENUES State sources Federal swrces

Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)


Instruction and support services instruction General administraliCHi

Total Eq3endltures



FUND BAUNCE - END OF YEAR bdquo

295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Eiqiienditures and Changes in Fund Balance -


mdashmdashmdashlaquoVOCATIONAL EDUCATION VARIANCE

FAVORABLE BUDSEE ACTUAL (UNFAVORABLE)

REVENUES Fedmal sources S 730489 S 730499$- J21

Total ReverHies 730489 730486 m EXPENDITURES Current

Instruction and support senIces instrucSion

Caf^tel outlay 730489

Q

687208

43378

43281 M3278gt

Total Expenditures 730489 730486



FUND BALANCE - END OF YEAR i t AL

101



Budget QAAP Basis) and Achial For the Year Ended June ^ 2010 Exhibit 6-13

raquoinntraquoraquoaraquo|yi A bull wrlaquoraquoraquoltwMminlaquoigtraquoraquoihHiinraquo bull-WIA

REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209

ACTUAL (UNFAVORABLE)

52062 S M3147gt

52062 f43147)


Instruction and support services instmction School administration

Total Expenditures


FUND BALANCE - BEGINNING OP YEAR


88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102



Budget (GAAP Basis) and Actual For the Year Ended June 302010 Exhibit S-14

BUDGET

HOME LESS raquolaquoraquoraquo VARIANCE

FAVORABLE ACTUAL (UNFAVORABLE^

REVENUES Federal sounês 319869 296079 S (23790)

Total Revenues 319869 299078 ^23790^


InstrucdiCHi and support services Instruction

General adminisUaticm Sdiool administration

Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103


NONMAJOR SPECIAL REVENUE FUND Schedule of f^venues Expenditures and Changes In Fund Balances -

Budget (GAAP Basis) and Actual For the Year Ended June 302010 ExhlbH6-15


Interest eamings Food services

State sources Equatization

Federal scHJrces

mdash mdash mdash C H I L D NUTRITION P R O G R A M S -VARIANCE


3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253

EXPENDITURES Current Instructton and support setvices

Buaness services Food services Capitel outiay

Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363

OTHER FINANCING SOURCES (USES) Transfers in Transfers out


Net Change tn Fund Balances


FUND BALANCES- END OF YEAR

1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104




mdashMISC STATEFEDERAL GRANTS-VARIANCE



Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)


Instruction and pport senices

instmction General administratirm School administration Business ser rices StuctenttranspcHtation 8ervt(s

Capital outlay

Total Expenditures


FUND BAIJltVNCES - BEGINNING OF YEAR


4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105




bullbullbullREADING Fl RST

VARIANCE FAVORABLE


REVENUES Federal sources $ 27422 $ 27422 L

Total Revenues 27422 -2Ld22L

EXPENDITURES Cunent

Instruction and support sergtHces

Instruction General admlnistrafion

Total Exp^ditures

EXCESS (Deficiency) OF REVENUES OVER EXPENDITURES



26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106


NONMAJOR SPECIAL REVENUE FUND Schedule of Revenues Expenditures and Changes In Fund Balances


igtiiigtraquoraquoraquotgtiraquoraquoltnraquoQecp OPERATIUG VARIANCE



InstrucUon ard support services

instruction

Total E)q3enditure8


OTHER FINANCING SOURCES (USES) Transfers in

Total Other Hnandng Sources (Uses)

Net Change in Fund Balance



$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds

SCHOOL Act IVliUES FUND The activities of the various individual school accounts are accounted for in the school activities agaic^ fund While the accounts are undar the si5)ervisi(m of the School Board they belong to the individual schools or their student bodies and are not available for use by the School Board

CENntAL OFFICE CONCESSION FUND Tliis fund accounts for diose monies collected by school board employees working in the Central OfBce Coffee Shop for the purposes of rqilemshing items sold and maintenance of coffee shop equipmoit

108


Combining Statement of Changes In Assets and Liabilities - Agency Funds For Uie Year Ended June 302010 Exhibit

Balance Jutv 12009 Additions

Balance Deductions _ June 302010

SCHOOL ACTIVITIES FUND

ASSETS Cash and cash equivalents Investments

S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977

Total assets 4379687 10-605420 1PP34OT 435P531

LIABILITIES Deposits due others 4379687 10605420 10634576 4350531

Total itabilities 4379997 10-BQ5420 10634576 4350531

bullCENTRAL OFFICE CONCESSION FUND

ASSETS Cash and cash equivalents 11044 Q794 XIM

Total assets 11P44 MS^ 2m LIABILITIES

Accounts payable Deposits due others

790

JI l 0

11044 790

9004 0

2g11

Total liabilities 951 11P44 MS^ 2m bullgtbulllaquo im iHt ALL AGENCY FUNDS

ASSETS Cash and cash equivalents Irweslments

Total assets

LIABILITIES Accounts pays^le Deposits due others

Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109

Caddo Parish Scbool Board

General Exhibit 8

Schedule of Compensation Paid Board Members For the Year Ended Jnne 302010

The schedule of compensation p^d to the School Board members is presented in compliance with House Concurrent Resolution No 54 of die 1979 Session of die Louisiana legislature Compensation of the School Board members is mcluded in Ihe general administrative expenditures of the Genial Fund and represents the amounts paid for the year ended June 302010 and the office held at that time In accordance widi Louisiana Revised Statute 1756 die School Board members have elected the monthly payment method of compensation Under diis method each member of the School Board receives $800 per mondi die vice presidents receive $850 per month and die president receives $900 per month for perfcuming the duties of office The extra $50 and $100 per mondi for die vice presidents and die president is paid to each only in the event each adends die monthly executive committee meetmg

Board Member Amount Lillian Priest President $10350 Charlotte Crawley Fhst Vice President 10200 Eursia D Hardy Second Vice President 9900 Ginger Armshong 9600 Dottie Bell 9600 Willie D Burton 9600 Bonita Crawford 10200 Curtis Hooks 1305 Lola BMay 8037 Tammy T Phelps 9600 Steve Rjail 9600 Bany Rachal 9600 Larry Rams^ 9600 Total mzm

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132

Caddo Parish School Board Shreveport Louisiana

Compliance with Single Audit Act Amendment of 1996 And Other Information

For the Year Ended June 302010


Report on Intemal Control Over Financial R^xnting and on Compliance and Other Matters Based on an Aadit of Financial Statements Perfonned in Accordance Wife Govemment Auditmg Standards 1-2

Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Intonal Control Over Compliance in Accordance Wife OMB Circular A-133 3-4

Schedule of Expenditures of Federal Awards 5-6

Notes to fee Schedule of Expenditures of Federal Awards 7

Schedule ofFindings and Questioned Costs 8-9

OTHER INFORMATION

Corrective Action Plan for Current-Year Audit Findings 11

Agreed-upon Procedures

Independent Accountants Report on Applying Agreed-upon Procedure 12-14

School Board-Prepared Perfonnance and Statistical Data Schedules 15-26

f ^mgt^muAM ^LLEN GREEN amp WILLIAMSON LLP

TteCPA _ NetKT Uiuterestlintte nw VttucT

CERTIRED PUBUC ACCOUMTANTS

2441 Tower DHve

Monroe LA 71201

P 000X6075

Monroe LA 71211-6075

T ^ ^ o n s (318) 38S-4422

Fax (318)388^664

Toltlaquoee ^88) 741-0205

wwwaIlengreenq3aconi

Tim Green CPA Margie WtUtaiRSon CPA

AmyTVnesCTA

Aimce Budianaii CPA Ratêl Davis CPA

Jdme Essweio CPA E)ianeFcisdioi^CPA

JoshiisLeggCFA BAnMcBiideCPA

Jamucia Moctr CPA Cindy HIOIIUSOIW CPA

ErKftLAIkaCPA (lti^laquo0 1963-2000

Report on Intemal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements

Performed in Accordance With Govemment Auditins Standards

Board Members Caddo Parish School Board Shreveport Louisiana

We have audited fee financial statements of fee govemmental activhies^ each major ampnd and fee aggregate remammg fimd information of Caddo Parish School Board as of and for fee year ended June 302010 which collectively comprise fee School Boards basic financial statements and have issued our report feereon dated December 172010 We conducted our audit in accordance wife auditing standards generally accepted in fee United States of America and fee standards applicable to financial audits contained in Government Auditing Standards issued by fee Comptroller General of fee United States

Internal Control over Financial Reporting hi plarmmg and performing our audit we considered fee School Boards intemal control over financial reporting as a basis for designing our auditing procedures for fee purpose of expressing our opinions on fee financial statements but not for fee purpose of expressing an opinion on fee epoundfectivlaquoiess of fee School Boards mtemal c(mtrol over financial r^wrting Accordingly we do not express an opinion on fee effectiveness of fee School Boards intemal control over financial reporting

A deficiency in intemal control exists vrfien fee design or operation of a control does not allow management or employees in fee normal course of perfonning feeir assigned fimctions to prevent or detect and correct misstatement on a timely basis A material weakness is a deficiency or combination of deficienci^ in mtemal control such feat feere is a reasonable possibility feat a material misstatement of fee entitys financial statements will not be prevented or detected and corrected on a tfanely basis

Our consideration of mtemal control over financial reporting was for fee limited purpose Ascribed in fee fii^ paragraph of feis section and was not designed to identify all deficienci^ in internal control over financial reporfeig that might be deficiencies significant deficiencies or material weaknesses We did not identify any deficiencies in mtemal control over financial reportmg feat we consider to be material weaknesses as defined above

Compliance and Other Matters As part of obtaming reasonable assurance about whether fee School Boards financial statements are fiee of material misstatement we performed tests of its compliance wife certain provisions of laws regulations contracts and grant agreements non-compliance wife which could have a direct and material efTect on fee determination of financial statement amounts However providing an opinion on compliance wife feose provisions was not an objective of our audit and accortUngly we do not express such an opinion The results of our tests disclosed no instances of noncompliance or ofeer matters feat are required to be reported muter Govemment Auditing Stcmdards

1 MenriieT American Institute of Certified Iîblic Accoimlai^ Society of Lotnsiana CettiSed Public Accountaiits

Ameriian Instftute of Certifierf PiMc Accoaolants Division for CPA Fiinus Bnqdtêe Benefit Audit Qnali^ CcDter and tlte Govenimeot Audit Quality Ctata

Egual Onxnunily Emi^pyer

This report is intended solely for fee inforniafion and use of fee School Board management othîs within fee School Board federal awarding agencies and pass-lhrou^ entities and is not intended to be and should not be used by anyone ofeer than feese specified parties AHhou^ fee intended use of these reports may be limited under Louisiana Revised Statute 24513 feis report is distributed by fee Office of fee Louisiana Legislative Auditor as a public document

Q J A J L ^ A - J U U ^ ^ (k)AM^Ô vr i C^ ALLEN GREEN amp WILLIAMSON LLP


f ^ r AaEN GREEN amp WILLIAMSON LLP

bullftwCPA - Never underesdmate TAe VUuf^

CERTIFIED PUBLIC ACCOUNTAhfTS

2441 Toner Drive

Monroe LA 71201

P O Box 6075


Tet^rtmiK (318) 38amp4422

Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom

TTm Green CPA Maigie Willtamsoa CPA

AniyT)TiesCPA

Atmeo Etocfaanan CPA RBdidD3vitCPA

MDBEssiveinCPA Kane Feisdtc^ CPA

Jt^tuaLqgfcCPA Brian Mifiiid^ CPA

Janmcia Mercer CPA Cindy HiomasQS CPA

EnaiLAlbiCPA Otalnd) 163-2000

Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Program and on Intemal Control Over

Compliance in Accordance With OMB Circular A-133


Compliance We have audited fee compliance of fee School Board wife fee types of compliance requirements described in fee OMB Circular A-133 Compliance Supplement feat couid have a direct and material effect on each of its major federal programs for fee year ended June 302010 The School Boards môr fedâl programs are identified in fee raquomnnaiy of auditors results section of fee accompanying schedule of finding and questioned costs Compliance wife fee requirements of laws regulations contract and g rante pUcable to each of its imyor federal progran^ is fee responsibility of fee School Boards management Our responsibility is to express an opinion on fee School Boards compliance based on our audit

We conducted our audit of compliance in accordance vrife aucUting standards generally accepted in fee United States of America fee standards applicable to financial audits contained m Govenmient Auditing Standcads issued by fee Comptroller General of fee United States and OMB Circular A-133 Audits of States Local Govemments and Non-profit Organizations Those standards and OMB Circular A-] 33 require feat we plan and perform fee audit to obtain reasonable assurance about whefeer non-compliance wife fee types of compliance requirements referred to above feat could have a direct and material efTect on a major federal program occurred An audit includes examining on a test basis evidence about fee School Boards compliance wife feose requiremente and performing such ofeer procedures as we considered necessary in fee circumstances We believe feat our audit prowdes a reasonable basis for our opinion Our audit does not provide a legal determmation of fee School Boards compliance wife feose requirements

hi our opinion fee School Board complied in all material respects wife fee compliance requirements re^ rred to above that could have a direct and material effect on each of its major federal programs for fee year ended June 30 2010

M m b ^ American InstitutB of CcrtiSed Piddtc Accountants Society of Louisiana Ccdiamped Pijgtiic Aocouotanis Amoican InstitutB of CeRiSed Public Acconmants DivicioB for CPA Finns

Qnployee Benefit Audit Quality Center and fbc Government Audit Qua Cater Eipid dqxFiampmity JEtiqiloyer

Intemal Control Over Compliance Management of fee School Board is responsible for establishing and maintaining effective internal control over compliance wife requirements of laws regulations contracts and grants applicable to federal programs In planning and perfonning our audit we considered fee School Boards intemal control over compliance wife fee requirements feat could have a dnect and material effect on a major federal program to determine fee auditmg procedures for fee purpose of expressing our opinion on compliance and to test and report on intemal control over compliance in accordance wife OMB Circular A-133 but not for fee purpose of expressing an opinion on fee effectiveness of mtemal control over compliance Accordingly we do not express an opinion on the effectiveness of fee School Boards intemal control over compUance

A deficiency in intemal control over compliance exists when fee design or operation of a control over compliance does not allow management or employees in fee nonnal course of performing feeir assigned fimctions to prevent or detect and correct noncompliance wife a fype of compliance requirement of a federal program on a time^ basis A material weakness in intemal control over compliance is a deficiency or combination of deficiencies in intemal control over compliance such feat feere is a reasonable possibility that material noncompliance wife a type of compliance requirement of a federal program will not be prevented or detected and corrected on a fenely basis

Our consideration of intemal control over compliance was for fee limited puipose described in fee first paragraph of feis section and was not designed to identify all deficiencies in mtemal conmgtl over compliance feat migjit be deficiencies significant deficiencies or material weaknesses We did not identify any deficiencies m internal control over compliance feat we consider to be material weaknesses as defined above However we identified a certain deficiency m intemal control over compliance feat we consider to be a significant deficiency as described in fee accompanyingSchedule ofFindingsand Questioned Costsas item 10-Fl A significant deficiency in mtemal control over compHsnce is a deficiency or a combmation of deficiencies in intemal control over compUance wife a type of compUance requhement of a federal program feat is less severe fean a material weakness in intemal control over compliance yet important enough to merit attention by feose charged wife govemance

The School Boards response to fee finding identified in our audit is described m the accompanying Corrective Action Plan for Current Year Audit Findmgs We did not audit fee School Boards response and accordingly we express no opinion on fee response

Schedule of Expenditures of Federal Awards We have audited fee financial statements of fee govemmental activities each major fiind and fee aggregate remaining fimd information of fee School Board as of and for fee year ended June 302010 and have issued our report feereon dated December 17 2010 Our audit was performed for fee puipose of forming our opinions on fee financial statements that collectively comprise fee School Boards basic financial statements The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a requhed pait of fee basic financial statements Such mformation has been subjected to fee auditmg procedures applied in fee audit of fee basic financial statements and m our opinion is fairly stated m all material respects m relation to fee basic financial statements taken as a whole

Ihfs report is intended solely for fee infomiation and use of fee School Board management ofeei whhin fee entity federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other fean feese specified parties Alfeou^ fee intended use of feese reports may be limited under Louisiana Revised Statute 24513 feis report is distributed by fee Office of fee Louisiana Legislative Auditor as a public document

ALLEN GREEN amp WILLIAMSON LLP


Caddo Parish School Board Schedule of Expenditures of Federal Awards

Fo r the Year Ended J u n e 302010

FEDERAL GRANTOR PASS-THROUOH GRANTORPROGRAM NAME United States Department of Agriculture

Child Nutrition Cluster Cash Assistance

Passed through Ender York Inc of Hemdon Virginia Food Distribution (Cash in lieu of commodities)

Passed through Louisiana Departmem of Education School Breakampst Pragram Nationai School Lunch Program Summer Food Program for Children

Non-cash Assistance - Commodities Passed through Louisiana Department of Agriculture and Forestry

Food Distribution Program (Commodities) Total Child Nutrition Cluster

Passed through Louisiana Depattment of Education NSLP Equipment Assistance Recoveiy Act

Total United States Departmert of Agriculture

United States Departmem of Education Passed through Louiâna Department of Education

Adult Education - State-Administered Basic Gram Program

Title I Part A Cluster Grants to Local Educational Agencies

Grants to Local Educational Agencies Recovery Act Total Title L Part A Cluster

Special Education Cluster (IDEA) Grants to States (IDEA Part B)

Preschool Grants ODEA Preschool) Grants to States (IDEA Part B) Recovery Act Preschool Grants (IDEA Preschool) Recovery Act

Total Special Education Cluster (IDEA)

Vocational Education - Basic Grants to S ta^ Education For Homeless Children and Youth

McKinney-Vento Homeless Assistonce McKinney-Vento Homeless Assistance - Recovery Act

Improving Teacher Quality (Title II)

CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09

Pass-Through Expoiditures

$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)



FEDERAL GRANTOR PASS-THROUGH GRANTORPROGRAM NAME

English Languf^ Acqiiisttion Grant (Title III) Title IV

Safb and Igtug-Free Schools and Communities State Safe and Drug-Free Schools and Communities National

School Improvement leading First State Grants Math Sc Science Partnerships

Fund for the Improvement of Education Striving Readers State Fiscal Stabilization Funds Recoveiy Act

Educational Technology State Grants Cluster Enhanchig Educettion Through Technology

Education Technology State Grant - Recovery Act Total Educalion Technolo^ State Grants Cluster

Total United States Department of Education

United States Department of Health and Human Services Passed through Louisiana Department of Education

Title XIX Temporary Assistance for Needy Families (TANF)

Total United States Egtepartment of Health and Human Services

United States Department of Labor Passed through die City of Shreveport

Woricforce Investment Act

Corporation fbr National and Community Service Passed through the Louisiana Departmem of Education

Learn and Serve America

United States Depattment of Housing and Urban Devetopment Continuum of Care - Homeless Education

ampihancement Program

United States Department of Defense Direct Programs

Department of the Army ROTC Flood Control Total United States Department of Defend

TOTVL FEDERAL AWARDS

CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386

Grantor No 28-10-00-09

O186A090019 677717 28-09-TC-09 28-08-RF-09C 2S-08-MP09 28-09MP-09 28-07-MC-09 Q2I5F090374 28-10-SL-09 28-10-AS-09

28-09-49-09 28-10-49-09

Pass-Throu^ Expenditures

99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558

NA 28-09-EP-09 28-I0-EP-09 28-10-36-09 28-I0-OS-09 28-09-OS-09 28-09-JE-09 27-09-SJ-09 28-09-J2-09

17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)

Caddo Parish School Board Notes to the Schedule of Expenditures of Federal Awards


NOTE 1 - GENERAL The accompanymg Schedule of Expenditores of Federal Awards presents fee activity of all federal awards programs of fee Caddo Parish School Board Shreveport Louisiana The Caddo Parish School Board (fee School Board) reporfeig entity is defined in Note 1 to fee School Boards basic fmancial statements Federal awards received directly fiom federal agencies as well as federal awards passed Ihrou^ ofeer govemment agencies are inchided on fee schedule

NOTE 2 - BASIS OF ACCOUNTING Tlie accompanjong Schedule of Expenditures of Federal Awards is presented using fee modified accrual basis of accounting which is described in Note 1 to fee School Boards basic financial statements

NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Federal awanis revenues are reported in fee School Boards basic financial statements as follows

Federal Sources General $ 1267985 Title 1 25339268 Ofeer Gov^Tunental

TANFJAG 1327205 Special Education 14735947 Title n 2283570 Title XK 45855 Title m V 99313 Title IV (Dr^ Free) 268363 State Fiscal Stabilization 6556^98 Educationa] Technology 560811 Adult Education 250170 Vocational Educatton 730486 WIA 52062 Homeless 296079 ChUd Nutrition Fund 15032666 Misc StateFederal Grants 1625502 Reading First 27422

Total $ 70499102

NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Amounts reported in fee accompanying schedule agree wife fee amounts reported in fee related foderal financial rqports except for changes made to reflect amounts in accordance wife accounting principles generally accepted in fee United States

NOTE S - MATCHING REVENUES For feose funds feat have matchmg revenues and state funding federal expenditures were determmed by deducting matching revenues fiom total expenditores

NOTE 6 - NONCASH PROGRAMS The commodities received vrfiich are noncash revenues are valued usmg prices provided by fee United States Department of Agriculture

Caddo Parish School Board Schedule ofFindings and Questioned Costs


PART I bull Summary of the Auditors Results

Finandal Statement Audit

i The type of audit report issued was unqualified

ii There were no significant deficiencies required to be disclosed by Govemment Auditing S^dards issued by fee Comptroller General of fee United States

iii There were no instances of non-compliance considered material to fee financial statements as defined by Govemment Auditing Standards

Audit of Federal Awards

iv There was a significant deficiency required to be disclosed by OMB Circular A-133 The significant deficiency was not considered to be a materia weakness

V The type of report fee auditor issued on compliance of major federal awards was unqualified

vi The audit disclosed one audit findings which fee auditor is required to report under OMB Circular A-133

Section 510(a)

vii The major federal awards are

State Fiscal Stabilization Funds Recoveiy Act CFDA 84394

Titie I Cluster Title I Grants to Local Education Agencies CFDA 84010 Title I Grants to Local Education Agencies Recovery Act CFDA 84389

Special Education Cluster Special Education - Grants to States (EgtEA Part B) CFDA 84027 Special Education - Grants to States (IDEA Preschool) CFDA 84173 Special Education - Grants to Stetes (IDEA Part B) - Recovery Act CFDA 84391 Special Education - Grants to States (IDEA Preschool) - Recovery Act CFDA 84392

Educational Technology State Grants Cluster Enhancing Education ferough Technology CfDAif 84318 Educational Technology State Grants Recovery Act CFDA 84386

viii The dollar fereshold used to distinguish between Type A and Type B programs as defined in OMB Circular A-133 Section 520(b) was $2114973

ix The auditee qualifies as a low-risk auditee under OMB Circular A-133 Section 530


Jnne 302010

PART nx - Findings and questioned costs for federal awards whidb are required to be reported under OMB Circular A-133 Section 510(a)

Reference and title 10-Fl Procurement Suspension and Debarment

Entitv-wSde or programdepartment specific FEDERAL GRANTOR PASS-THROUGH GRANTORPROGRAM NAME CFDA NO- AWARD YEAR

United States Department of Education Passed tiuYgtugh La Department of Education

TiflelQusten Title I 84010 2010 Title I-Recoveiy Act 84389 2010

Special Education Cluster IDEA Part B 84027 2010 IDEA Preschool 84173 2010 IDEA Part B-Recoveiy Act 84391 2010 IDEA Preschool-Recoveiy Act 84392 2010

Educational Technology Stete Grants Cluster Enhancmg Education through Technology 84318 2010 Education Technology State Grant 84386 2010

Criteria or specific requirement Federal regulation 2 CFR part 180 requires feat entities receiving federal fonds must verify feat fee entity in which it expects to spend $25000 or more for goods and services is not suspended or debarred or otherwise excluded fiom receiving federal funds

CondiHon found The School Board dt^s not have controls implemented to vampdfy feat entities in which it expects to spend $25000 or more for goods or services are not suspended or debarred or ofeerwise excluded fix)m receiving federal funding for fee federal programs listed above

Proper perspective for judging the prevalence and conscauenccs No controls could be identified to ensure the School Board complies wife fee federal regulation feat requh^ fee School Board to verify that entities m which it mtends to expend $25000 or more are not suspended or debarred or ofeerwise excluded fiom receivmg federal fundmg for fee federal programs listed above

Possible asserted effect fcause and effect)

Cause No controls implemented to ensure feat School Board complies wife fee federal regulation fbr Suspension and Debarment

Effect The School Board does not verify feat entities m which it mtends to expend $25000 or more are not suspended or debarred or ofeerwise excluded before purchasing goods and services

Recommendations to prevent ftaturc occurrences The School Board should unplement controls to verify tiiat fee entity in which it mtends to expend federal funds is not suspended or debarred or ofeerwise excluded fiom receiving federal fimds This may be accomplished by ehher checfcmg fee Excluded Parties List System (BLPS) website collecting a certification fiom fee entify or adding a clause or condition to fee contract


OTHER INFORMATION

10

Caddo Parish School Board Corrective Action Plan for Current-Year Audit Findings

As of and For the Year Ended June 302010


Entitv-wide or programdepartment specific FEDERAL GRANTOR PASS-THROUGH GRANTORPROGRAM NAME CFDA NO AWARD YEAR

United States Department of Education Passed ferough La Department of Education

Titie 1 Cluster Title I 84010 2010 Title I-Recoveiy Act 84389 2010

Special Education Cluster IDEA Part B 84027 2010 IDEA Preschool 84173 2010 IDEA Part B - Recovery Act 84391 2010 IDEA Preschool - Recovery Act 84392 2010

Educational Technology State Grants Cluster Enhancing Education ferough Technology 84318 2010 Education Technology State Grant 84386 2010

Condition Federal regulation 2 CFR part 180 requires feat entities receiving federal funds must verify feat fee entity in which it expects to spend $25000 or more for goods and services is not suspended or debarred or ofeerwise excluded from receiving federal funds No controls could be identified to ensure fee School Board complies wife feis federal regulation

Corrective action planned Effective immediately fee district will add a suspensiondebarraent clause to all RFPs

Person responsible for corrective action James G Lee Director of Finance Telephone (318) 603-6355 Caddo Parish School Board Fax (3) 8) 603-6320 1961 Midway Shreveport LA 71108

Anticipated completion date Immediately

11

r ^REENftWIUIAflfj

The CPA M New UnderewimaoB Uw vauaT

ALLEN GREEN amp WILLIAMSON LLP CERTIFIED PUBLIC ACCOUrJT^MTS

PO Box 6075


2441 Tower Drive Telephone (318) 38B-4422

Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom

Tim Green CPA Margie Wmiamson CPA

Amy TVnes CPA

AnuOc BvcfasDBiL CPA RMtelDsnsCPA

Jome Bewdn CPA DtawFcradioEE^CPA

JodnuLepoundgCPA BlianMoBiid^CPA

JauDicia Mctcer CPA Cmdy nuHnasoD CPA

INDEPENDENT ACCOUNTANTS REPORT ON APPLYING AGREED-UPON PROCEDURES


We have performed fee procedures included in fee Louisiana Govemmental Audit Guide and enumerated below which were agreed to by fee management of Caddo Parish School Board Shreveport Louisiana and fee Legislative Auditor State of Louisiana solely to assist users in evaluating managemenfs assertions about fee po^rmance and statistical data accompanymg fee annual tinancial statements of fee School Board and to determine whefeer fee specified schedules are free of obvious errors and (nnissions as provided by fee Board of Elementary and Secondary Education (BESE) This agreed-upon procedures engagement was performed in accordance wife attestation standards established by fee American Imtitute of Certified Public Accountants and ^plicable standards of Govemment Auditing Standards The sufficiency of feê pnxûres is solely fee respcffisibilhy of the specified users of fee reports Consequentiy we make no representation regarding fee sirfficiency of fee procedures described below eifeer for fee purpose for which feis report has been requested or for any ofeer purpose

Our procedures and findings relate to fee accompanying schedules of supplemental information and are as follows

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

1 We selected a random sample of 25 transactions and reviewed supporting documentation to determine if fee sampled expraidituresrevenues are classitied correctly and are repented in the proper amounts for each of the following amounts reported on fee schedule

Total General Fund Instructional Expenditures Total General Fund Equipment Expenditures Total Local Taxation Revenue Total Local Eamings on Investment in Real Property Total State Revenue m Lieu of Taxes Nonpublic Textbook Revenue and Nonpublic Transportation Revenue

Comment No exceptions were noted as a result of applying fee agreed upon procedures

12 MmdKT Amencsn Institute of CcrtiSed Pidgtlk A(raquoraquoHmlati(s Society of L ^ ^

Amencan iDstitDle of C^rtiibd Public Accountants Divistra fbr agtA F i ^ Eirqriq)laquoc Benefit ^jdil QBa Cater and tbe Govenmient AiKiit Qu^ty Center

Equal Ofipottmiity E r doyer

Education Levels of Public School Staff (Schedule 2)

Z We reconciled fee total number of full-time classroom teachers per fee schedule Experience of Public Principals and Full-thne Classroom Teachers (Schedule 4) to fee combined total number of full-time classroom teachers per feis schedule and to school board supporting payroll records as ofOctober 1st


3 We reconciled fee combined total of principals and assistant principals per fee schedule Experience of Public Principals and Full-time Classroom Teachers (Schedule 4) to fee combined total of principals and assistant principals per feis schedule


4 We obtained a list of full-time teachers principals and assistant principals by classification as ofOctober 1st and as reported on fee schedule We traced a random sample of 2S teachers to fee individuals personnel file to determine if fee individuals education level was properly classified on fee schedule


Number and Type of Public Schools ^Schedule 3)

5 We obtained a list of schools by type as reported on fee schedule We compared fee list to fee schools and grade levels as reported on fee Title 1 Grants to LocalEducationalAgencies(CFDA84010)application andor fee National School Lunch Program (CFDA 10555)

Comment No exceptions were noted as a result of q)plying fee agreed upon procedures

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

6 We obtained a listof fiiU-time teachers principals and assistant principals by classificationas ofOctober 1 and as repotted on fee schedule and traced fee same sample used in procedure 4 to fee mdividuals personnel file and determined if fee mdividuals experience was properly classified on fee schedule


Public School Staff Data (Schedule 5)

7 We obtamed a list of all classroom teachers includmg tiieir base salary extra compeiuation and ROTC or rehired retiree stetus as well as full-time equivalent as reported on the schedule and traced a random sample of 25 teachers to fee tadividuals personnel file and determined if fee individuals salary extra compensation and fuHtime equivalents were properly included on fee schedule


8 We recalculated fee average salaries and fiill-time equivalents reported in fee schedule


13

Class-Size Characteristics (Schedule 6)

9 We obtained a list of classes by school school type and class size as rqrarted on fee schedide and reconciled school type classifications to Schedule 3 data as obtained in procedure 5 We feea traced a random sample of ten classes to fee October 1 st roll books for feose classes and determmed if fee number of stodents per fee roll books agreed wife fee schedules

Comment No exceptions were noted as a result of applymg fee agreed upon procedures

Louisiana Educational Assessment Program (LEAP) for the 21st cerOurv (Schedule 7)

10 We obtained test scores as provided by fee testing aufeority and reconciled scores as repcnrted by fee testing uifeori^ to scores reported in fee schedule by fee School Board

Comment No exceptions were noted as a result of applying agreed upon procedures

The Graduation Exit Exam for the 21st Century (Schedule 8)

11 We obtamed test scores as provided by fee testing aufeority and reconciled scores as reported by fee testing aufeority to scores reported m fee schedule by fee School Board

Comment No exceptions veie noted as a result of plying fee agreed upon procedures

The Iowa Tests (Schedule 9)

12 We obtained test scores as provided by fee testmg aufeority and reconciled scores as reported by the testing aufeority to scores reported m fee schedule by fee School Board

Comment No exceptions were noted as a result of )plying fee agreed upon procedures

We were not engaged to and did not perform an examination fee objective of which would be fee expression of an opinion on managemenfs assotions Accordingly we do not express such an opinion Had we perfcmned additional procedures ofeer matters might have come to our attention that would have been reported to you

This report is intended solely for fee use of management of tiie SdKwl Board fee Louisiana Department of Education fee Louisiana Legislature and fee Legislative Audftor State of Louisiana and should not be used by fliose who have not agreed to fee procedures and taken responsibility for fee sufficiency of fee jnx cedures for their purposes Under Louisiana Revised Statote 24513 feis report is distributed by fee Legislative Auditor as a public document

ALLEN GREEN amp WILLLMSON LLP

Mcmroe Louisiana December 172010

14

Caddo Parish School Board Oeneral Fund Instructional and Support ExpendiUires

and Certain Local Revenue Sources For the Year Ended June 302009-2010

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

Classroom Teacher Salaries 14093023400 Other Instructional Staff Activities 2167198700 Instructional Staff Employee Benefits 5969301800 Purchased Professional and Technical Senrices 36730500 Instructional Materials and Supplies 708728200 Instructional Equipment 19448200

Totel Teacher and Student interaction AcHvities

Other Instructional Activities

Puf l Support Services 1623768500 Less Equipment for Pujlaquol Support Services 89800

Net Pupil Support Sendees

instructional Staff Services 1857912000 Less Equipment fw Instructional Staff Services 22031700

Net Instructfonal Staff Services

School Administration 2644283000 Less Equipment for School Administration 9851800

Net School Administration

Total General Fund instructional Expenditures

Total General Fund Equipment Expenditures

Certain Local Revenue Sources Local Taxation Revenue

ConstibJtionat Ad Valorem Taxes Renewable Ad Valorem Tax Debt Senire Ad Valorem Tax Up to 1 of Collections by 8ie Sheriff on Taxes Other than School Taxes Sales and Use Taxes

Total Local Taxation Revenue

Local Earnings on Investment in Real Property Eamings from 16th Section Property Eamings from Other Real Property

Total Local Earnings on investment in Real Property

State Revenue in Lieu of Taxes Revenue Sharing - Constitutional Tax Revenue Sharing - Other Taxes Revwiue Sharir^ - Excess Portion Other Revenue in Lieu of Taxes

Total State Revenue in Lieu of Taxes

Nonpublic Textbook Revenue

Nonpublic Transportation Revenue

22994430800

30783900

1623678700

1835880300

2634431200 29119204900

180555300

1081553700 8511024500 1032601300 203826000

7486172700 18315178260

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AS OF AND FOR THE YEAR ENDED JUNE 302010

Lillian Priest Gerald D Dawldns Ed D President Superintendent

James G Lee Director of Finance

Prepared by the Department of Finance



Page

1-5 7 9 11 12 13 13
















(Continued)

A B

C

D E

ies F

G

Exhibit

15-16 17

18-29

30 31 32 33

34-35

37 38-41

42

43

44 45-63







6-1 6-2 6-3 6-4 6-5 6-6 6-7 6-8 6-9 6-10

6-n 6-12 6-13 6-14 6-15 6-16 6-17 6-18

7

90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

111-112 113 114 115 116 117 118 119 120 121 122 123 124 125 126

127-129 130 131 132

(Concluded)

m


mk îe




Transmittal Letter

December 172010






1


































AWARDS




ACKNOWLEDGEMENTS





6


Presented to



Fmancial Report


June 302009





Executive Director




XT








10

11



District 4



MlMi - U --d

^ bull ^

amp


District 2










ELECTED OFFICIALS




Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007


December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010


July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003



Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent



Director of Finance




14

MM


f ÎtEENampWllLMafj



P O Box 6075

M(mroeLA 712I1-407S


AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom



















16




17


Jane 302010










18


June 302010





2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395






19


June 302010










20


Jnne 302010







21


Jnne 3D 2010





Totalassets


Total liabilities


Total net assete


S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)



22


Jnne 302010
















23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010










24


June 302010


Minimum Foundation

program 431



159






programs 05


Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993


57 66 65


189 143

(143)

100 69

(65)



Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814


149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082


25


June 302010



Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253


403 416 488

Total 618 743 760


125 202 L7 23







26


June 302010






Revennes



Expenditures




27


_ _ _ _ _ June 302010

Actual Results








$2209 S 2098



28


Jnne 302010


Outstanding


Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389









29




30






TOTALASSETS

Statement A


$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788



TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132





TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)


31



FUNCTIONSPROGRAMS


Instmction

Regular programs

Special programs


Support senrices

Student services




Business services

Plant services


Central services

Food services




PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES


CQNTRreUTtOMS

Statements


$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)






Miscellaneous




Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32




33



QENERAL TITLE



95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960



6170657

34291139

Q

418809 2084151 5677DD0





Total Fund Balances


708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34



$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36







220690170






(431375491^



37








Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261






Total Expenditures


153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39





Transfiers in

Transfers out







$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41










$ (24079232)

11307199

(67851598)







(12046)

32155

(95997)

324746

$ (803747731


42



June 302010

Statement 6

AGENCY FUNDS


$ 3699765 652977

TOTALASSETS 4352742


0 4352742



43


June 302010

Pfl)EX Page



44


June 302010












45


June 302010











46


Jnne 302010


Revenues





jExpenditures





D BUDGETS




47


June 302010










48


June 302010













49


Jnne 302010















50


June 302010











5]


June 302010










52


June 302010





Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033






53


June 302010




Intergovemmental


Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611












Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54


June 302010






Plan Description


Ftat^ng Policy





55


Jnne 302010



Plan Description


Funding Policy







56


June 302010






Ending Balance




Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333


57


June 302010






QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695


Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total


$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937


$ 720000 745000 770000

-----

$ 2335000


Payments $ 92507

64371 33804

------

$ 190882


$ 412790 412790 412790 412790 412790 602012

--

$2665962


$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333


$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819


58


Jnne 302010







Totals



Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334



59


Jnne 302010













60


June 302010









61


June 302010




$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548





$ 1034939049

1034939049 0

$ 258977649 39962





62


Jnne 302010


63



64



Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)


Cb)


1084063364

1034939049

(b-a) (ab)


$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)


P^TOU

41237

39624 39962

65






66



BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm


77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241





Federal sources










156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67






$ 0 $

35188260

35188260



0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)





27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201



35188260

A L

39026898

01

25339268

JIpound

13687630

68



Note A-BUDGETS






69





GENERAL

FUND










70



71



72




PERMANENT




TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ



306286

4460516

47372P5

306286 4460616 4737205






Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73






Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0


0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575






Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421


(CONTINUED)

74






SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000





18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75




Special Edncadon











76











77



June 302010



36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q




Total Uabiiities






Total Fund Balances


43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE



11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79



June 302010



Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000







Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0


80

Exhibit 4


MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81




SPECIAL


REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs


Suprgtort services

Student services




Business senrices

Plant sennces


Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313



82

Exhibits



0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811


83





Transfers in

Transfers out





T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85




ADULT EDUCATION





Federal sources

Total Revenues





Total Expenditures


$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87




ADULT

EDUCATrON

VOCATIONAL



Transfers in

Transfers out


0$ 0

Ji

0 $ 0$

-a_




88

Exhibits


0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89





VARIANCE FAVORABLE




80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)



1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures



1451949 14P79P2 43846



90








$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)




Capital outlay





24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91





Total Revenues


BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^



Total Expenditures




4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92





BUDGET

TITLE XIX VARIANCE






Total Expenditures




45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93




BUDGET

bullTITLE III

ACTUAL


VARWJ4CE FAVORABLE

fUNFAVORABLEgt


Total Revenues 278321 99313 (179009)



Total Expenditures




274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94







Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent


Total ExpendiUjres




418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95







Total Rênues 6-556398 6559399



1381371 5175027

1381370 5175028

1





96







Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)




Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97







Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)



Capital outlay

Total Expenditures




1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586










Total Bqwnc^res




779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99





VARIANCE FAVORABLE



Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)



Total Eq3endltures




295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00










Q

687208

43378

43281 M3278gt





101





REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209


52062 S M3147gt

52062 f43147)



Total Expenditures




88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102




BUDGET




Total Revenues 319869 299078 ^23790^




Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103







Federal scHJrces



3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253



Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363






1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104







Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)




Capital outlay

Total Expenditures




4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105





VARIANCE FAVORABLE




EXPENDITURES Cunent



Total Exp^ditures




26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106








instruction

Total E)q3enditure8







$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds



108







S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977








790

JI l 0

11044 790

9004 0

2g11



Total assets


Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109


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114


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125

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126







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129

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131

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ffl

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132










OTHER INFORMATION








2441 Tower DHve

Monroe LA 71201

P 000X6075


T ^ ^ o n s (318) 38S-4422

Fax (318)388^664




AmyTVnesCTA























2441 Toner Drive

Monroe LA 71201

P O Box 6075



Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom


AniyT)TiesCPA










































CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09


$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)























CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386



28-09-49-09 28-10-49-09


99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558


17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)








Total $ 70499102















Section 510(a)









Jnne 302010
















OTHER INFORMATION

10













11

r ^REENftWIUIAflfj



PO Box 6075



Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom


Amy TVnes CPA


































13

















14
























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30783900

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41574100 186456800

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^ fc t OT m CO

^ ^ ^ ^ 3S CM CM


(0

O)

s

S

S S

I

iP

S S g

^ ^ 9 R a to g w (0 J

CM o laquo IS


laquo O to tf)



T - ( O CM CM

ugt r- m m

^ s s sect


o f- ^ I-ti 3 3 S

laquo -S a

g I g i 3

A3

n

23

sect3 w

OCfl

i5R I i

i

S S pound g

24

l l 11 II

M i m M

FSi

25

u

n

26



Page

1-5 7 9 11 12 13 13
















(Continued)

A B

C

D E

ies F

G

Exhibit

15-16 17

18-29

30 31 32 33

34-35

37 38-41

42

43

44 45-63







6-1 6-2 6-3 6-4 6-5 6-6 6-7 6-8 6-9 6-10

6-n 6-12 6-13 6-14 6-15 6-16 6-17 6-18

7

90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

111-112 113 114 115 116 117 118 119 120 121 122 123 124 125 126

127-129 130 131 132

(Concluded)

m


mk îe




Transmittal Letter

December 172010






1


































AWARDS




ACKNOWLEDGEMENTS





6


Presented to



Fmancial Report


June 302009





Executive Director




XT








10

11



District 4



MlMi - U --d

^ bull ^

amp


District 2










ELECTED OFFICIALS




Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007


December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010


July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003



Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent



Director of Finance




14

MM


f ÎtEENampWllLMafj



P O Box 6075

M(mroeLA 712I1-407S


AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom



















16




17


Jane 302010










18


June 302010





2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395






19


June 302010










20


Jnne 302010







21


Jnne 3D 2010





Totalassets


Total liabilities


Total net assete


S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)



22


Jnne 302010
















23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010










24


June 302010


Minimum Foundation

program 431



159






programs 05


Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993


57 66 65


189 143

(143)

100 69

(65)



Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814


149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082


25


June 302010



Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253


403 416 488

Total 618 743 760


125 202 L7 23







26


June 302010






Revennes



Expenditures




27


_ _ _ _ _ June 302010

Actual Results








$2209 S 2098



28


Jnne 302010


Outstanding


Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389









29




30






TOTALASSETS

Statement A


$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788



TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132





TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)


31



FUNCTIONSPROGRAMS


Instmction

Regular programs

Special programs


Support senrices

Student services




Business services

Plant services


Central services

Food services




PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES


CQNTRreUTtOMS

Statements


$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)






Miscellaneous




Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32




33



QENERAL TITLE



95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960



6170657

34291139

Q

418809 2084151 5677DD0





Total Fund Balances


708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34



$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36







220690170






(431375491^



37








Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261






Total Expenditures


153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39





Transfiers in

Transfers out







$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41










$ (24079232)

11307199

(67851598)







(12046)

32155

(95997)

324746

$ (803747731


42



June 302010

Statement 6

AGENCY FUNDS


$ 3699765 652977

TOTALASSETS 4352742


0 4352742



43


June 302010

Pfl)EX Page



44


June 302010












45


June 302010











46


Jnne 302010


Revenues





jExpenditures





D BUDGETS




47


June 302010










48


June 302010













49


Jnne 302010















50


June 302010











5]


June 302010










52


June 302010





Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033






53


June 302010




Intergovemmental


Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611












Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54


June 302010






Plan Description


Ftat^ng Policy





55


Jnne 302010



Plan Description


Funding Policy







56


June 302010






Ending Balance




Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333


57


June 302010






QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695


Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total


$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937


$ 720000 745000 770000

-----

$ 2335000


Payments $ 92507

64371 33804

------

$ 190882


$ 412790 412790 412790 412790 412790 602012

--

$2665962


$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333


$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819


58


Jnne 302010







Totals



Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334



59


Jnne 302010













60


June 302010









61


June 302010




$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548





$ 1034939049

1034939049 0

$ 258977649 39962





62


Jnne 302010


63



64



Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)


Cb)


1084063364

1034939049

(b-a) (ab)


$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)


P^TOU

41237

39624 39962

65






66



BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm


77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241





Federal sources










156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67






$ 0 $

35188260

35188260



0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)





27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201



35188260

A L

39026898

01

25339268

JIpound

13687630

68



Note A-BUDGETS






69





GENERAL

FUND










70



71



72




PERMANENT




TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ



306286

4460516

47372P5

306286 4460616 4737205






Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73






Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0


0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575






Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421


(CONTINUED)

74






SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000





18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75




Special Edncadon











76











77



June 302010



36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q




Total Uabiiities






Total Fund Balances


43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE



11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79



June 302010



Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000







Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0


80

Exhibit 4


MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81




SPECIAL


REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs


Suprgtort services

Student services




Business senrices

Plant sennces


Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313



82

Exhibits



0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811


83





Transfers in

Transfers out





T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85




ADULT EDUCATION





Federal sources

Total Revenues





Total Expenditures


$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87




ADULT

EDUCATrON

VOCATIONAL



Transfers in

Transfers out


0$ 0

Ji

0 $ 0$

-a_




88

Exhibits


0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89





VARIANCE FAVORABLE




80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)



1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures



1451949 14P79P2 43846



90








$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)




Capital outlay





24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91





Total Revenues


BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^



Total Expenditures




4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92





BUDGET

TITLE XIX VARIANCE






Total Expenditures




45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93




BUDGET

bullTITLE III

ACTUAL


VARWJ4CE FAVORABLE

fUNFAVORABLEgt


Total Revenues 278321 99313 (179009)



Total Expenditures




274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94







Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent


Total ExpendiUjres




418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95







Total Rênues 6-556398 6559399



1381371 5175027

1381370 5175028

1





96







Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)




Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97







Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)



Capital outlay

Total Expenditures




1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586










Total Bqwnc^res




779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99





VARIANCE FAVORABLE



Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)



Total Eq3endltures




295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00










Q

687208

43378

43281 M3278gt





101





REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209


52062 S M3147gt

52062 f43147)



Total Expenditures




88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102




BUDGET




Total Revenues 319869 299078 ^23790^




Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103







Federal scHJrces



3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253



Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363






1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104







Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)




Capital outlay

Total Expenditures




4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105





VARIANCE FAVORABLE




EXPENDITURES Cunent



Total Exp^ditures




26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106








instruction

Total E)q3enditure8







$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds



108







S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977








790

JI l 0

11044 790

9004 0

2g11



Total assets


Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109


General Exhibit 8




110


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111

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H

fi

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a

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pound

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112

laquo laquo gto

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bullr

CO

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bulls f ^

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113

a pound

reg S P 8

RSC3





mdash (gt eamp t S


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raquoi

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t- ft n i

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R = C i laquo -

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in

2-r~ B0_

ltn t n

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1

114


r^

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p n amp bull

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gto r t o

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115

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93

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sect

amp

1 s r t

^


IP IS o e o o lt^ ^

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1 s s


=

i i S w 5

8 n n S laquo

a Gt n laquo

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g

1 sect i

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116






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117

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118

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119



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120

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121



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122

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123

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l | l s | l

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124

cn

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125

I f S

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ON CO O gtn Ov tN




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126







CO NO laquo o v5 VI



CQ s o S M 2

t o Ot


bulls CO

t

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3 l

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127




3 C










O P ^ IS-



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^

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CO V



pound

l l t 1

128

JJ





mdash mdash bulln -






129

g


Ot NO CM 5

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1 3 gt n

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^ ON

H mdash 1 130

4gt

I r3 j 3 2 CL o ^



00 wo

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bull- ffl

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lb


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131

s s t4 t S

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lt-f ^ lt ^ _r H- c^ 1^ r i

8 2

1

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Ilshyls

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bullo t^

1 oo ts

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5 00 00 It (St

g (U t^

to P-

s 00 00

rsi

2 tu a


a u t n in

s ffl mdash1 lt ffl

o Ov Ot M 00

K o

vo ^ Ot r Vl

s o


s O

1 bull4

ffl

i| a

132










OTHER INFORMATION








2441 Tower DHve

Monroe LA 71201

P 000X6075


T ^ ^ o n s (318) 38S-4422

Fax (318)388^664




AmyTVnesCTA























2441 Toner Drive

Monroe LA 71201

P O Box 6075



Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom


AniyT)TiesCPA










































CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09


$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)























CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386



28-09-49-09 28-10-49-09


99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558


17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)








Total $ 70499102















Section 510(a)









Jnne 302010
















OTHER INFORMATION

10













11

r ^REENftWIUIAflfj



PO Box 6075



Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom


Amy TVnes CPA


































13

















14
























22994430800

30783900

1623678700

1835880300

2634431200 29119204900

180555300

1081553700 8511024500 1032601300 203826000

7486172700 18315178260

000 53893400 53893400

41574100 186456800

000 OOP

2280X900

10956500

000

15

8

o

IS

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0) 0

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w o o d

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0)

$ 0) (D

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16

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yen

c

E 0)

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sz OI X

1 bullD

CO

ra bullD C

CO

CO

c o

c B E o O

K

1

17

o 3

i m - I o ^ E o S GO (0

sect1 O pound

1 E gtbull + to CN|

1 1

o CA

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1 ^

r-Tmdash

e gt-o

e gt-ro 1

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gt- gt-1

o

s r CO

o o to CO

o o cd

O o

sect eg Tmdash

o o IO

o o CJ

o o d

tn

a bullc

bull t - i

c B raquo sect lt

8 V-h-

o o ^

o o cd

o o r

_ o o d

o o d

o o d

3 o d

CO

K 3 c l

o o d oo 00 CM

o o g lO

o o 8 CM

o o d CO

o o CM cn CO

o o 00

g

o o 00 O) CM

o o ogt CO

euro 1 H E o

e to m O

o o od CO

o ro

o o s

o o

CO

o o E CO

o q bullg-lts ^

o o CO

CO

o o od CM

o o ai CO

3 Z h-

IS

10 o 3

IS 12 u O

n

|2 05

(0 o 9 laquo Of

amp

m

0

i (0

0 0 0 X c 0 w CO ogt z =

n deg 0 0 0 5 0

01 gt S pound CO


Ii 0 -raquo

1^ S


sr 3 0 a y

CO 1 0

CO

CM

m

1^

CM

CD

r^

d to

0gt

to CO craquo o 10

^

CO bullr CO

CM

o o c d CD CO

CM

0 E

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u tm

0 n

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bull0 0 0 O) sg 11 0


z UJ 0

w p

ra

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8 l T

19

CO

a

s

CO

o Vi C

-tl u

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s o CM

^

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CO

I

^

S

S

S

SJ

s

s

8

s

^

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S E

CO

l ^ g CO CO

CD g v f I

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3

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8

S

pound i n to


raquo to N

sect S s


in to

to N

t - IO

^ SI 0gt V-

12 S


N h P to K CO

^

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^ ^ ^ 3 O) lto


s

ff

n

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tc

s

amp


T- ^ W ^

S iS ^ ^

^ J a t


i n a

8 CO

CO N craquo m

sect s

ip ^ S ^

S cn O-

iS iS

S V (O IO O)


^1 O lt S

l ^ B

^

S

21

o 3

1 U

CO

s

a g o ca o

Ss o ss X 3

E amp

S CL

c 3

I

1 O TS

i 3UJ

Sis (Q Qgt

3 1

5pound

s

^ jp ^ ^ ^ ^ lt- V F-

bull ^ CN N

O j ffl t

sS ^ ^ ^ iP m ^ 00 m CO

PS CJ CM

S l i



T- CO OT

SR SS ^



T- CO CO raquo-


^ ^ 2 ^ ^ ^


3

I

s

^

(O CO T- Q O

8 S S

^ ^ eS laquoK eS

R S S


^ S ^ ^ g PJ CM


CM Ol SS iS ^

IS


ff

O CO cn tjgt

g ^ S Ri

22

CO

amp 3 bullo o pound

to

^

n

I

S


S 3 S

12 M CM


f- t o Ctgt

S Q J


N t o 5

N EO

in o Tf

CO bull ^ SS ^

^ fc t OT m CO

^ ^ ^ ^ 3S CM CM


(0

O)

s

S

S S

I

iP

S S g

^ ^ 9 R a to g w (0 J

CM o laquo IS


laquo O to tf)



T - ( O CM CM

ugt r- m m

^ s s sect


o f- ^ I-ti 3 3 S

laquo -S a

g I g i 3

A3

n

23

sect3 w

OCfl

i5R I i

i

S S pound g

24

l l 11 II

M i m M

FSi

25

u

n

26







6-1 6-2 6-3 6-4 6-5 6-6 6-7 6-8 6-9 6-10

6-n 6-12 6-13 6-14 6-15 6-16 6-17 6-18

7

90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

111-112 113 114 115 116 117 118 119 120 121 122 123 124 125 126

127-129 130 131 132

(Concluded)

m


mk îe




Transmittal Letter

December 172010






1


































AWARDS




ACKNOWLEDGEMENTS





6


Presented to



Fmancial Report


June 302009





Executive Director




XT








10

11



District 4



MlMi - U --d

^ bull ^

amp


District 2










ELECTED OFFICIALS




Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007


December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010


July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003



Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent



Director of Finance




14

MM


f ÎtEENampWllLMafj



P O Box 6075

M(mroeLA 712I1-407S


AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom



















16




17


Jane 302010










18


June 302010





2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395






19


June 302010










20


Jnne 302010







21


Jnne 3D 2010





Totalassets


Total liabilities


Total net assete


S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)



22


Jnne 302010
















23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010










24


June 302010


Minimum Foundation

program 431



159






programs 05


Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993


57 66 65


189 143

(143)

100 69

(65)



Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814


149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082


25


June 302010



Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253


403 416 488

Total 618 743 760


125 202 L7 23







26


June 302010






Revennes



Expenditures




27


_ _ _ _ _ June 302010

Actual Results








$2209 S 2098



28


Jnne 302010


Outstanding


Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389









29




30






TOTALASSETS

Statement A


$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788



TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132





TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)


31



FUNCTIONSPROGRAMS


Instmction

Regular programs

Special programs


Support senrices

Student services




Business services

Plant services


Central services

Food services




PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES


CQNTRreUTtOMS

Statements


$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)






Miscellaneous




Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32




33



QENERAL TITLE



95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960



6170657

34291139

Q

418809 2084151 5677DD0





Total Fund Balances


708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34



$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36







220690170






(431375491^



37








Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261






Total Expenditures


153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39





Transfiers in

Transfers out







$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41










$ (24079232)

11307199

(67851598)







(12046)

32155

(95997)

324746

$ (803747731


42



June 302010

Statement 6

AGENCY FUNDS


$ 3699765 652977

TOTALASSETS 4352742


0 4352742



43


June 302010

Pfl)EX Page



44


June 302010












45


June 302010











46


Jnne 302010


Revenues





jExpenditures





D BUDGETS




47


June 302010










48


June 302010













49


Jnne 302010















50


June 302010











5]


June 302010










52


June 302010





Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033






53


June 302010




Intergovemmental


Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611












Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54


June 302010






Plan Description


Ftat^ng Policy





55


Jnne 302010



Plan Description


Funding Policy







56


June 302010






Ending Balance




Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333


57


June 302010






QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695


Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total


$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937


$ 720000 745000 770000

-----

$ 2335000


Payments $ 92507

64371 33804

------

$ 190882


$ 412790 412790 412790 412790 412790 602012

--

$2665962


$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333


$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819


58


Jnne 302010







Totals



Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334



59


Jnne 302010













60


June 302010









61


June 302010




$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548





$ 1034939049

1034939049 0

$ 258977649 39962





62


Jnne 302010


63



64



Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)


Cb)


1084063364

1034939049

(b-a) (ab)


$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)


P^TOU

41237

39624 39962

65






66



BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm


77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241





Federal sources










156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67






$ 0 $

35188260

35188260



0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)





27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201



35188260

A L

39026898

01

25339268

JIpound

13687630

68



Note A-BUDGETS






69





GENERAL

FUND










70



71



72




PERMANENT




TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ



306286

4460516

47372P5

306286 4460616 4737205






Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73






Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0


0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575






Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421


(CONTINUED)

74






SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000





18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75




Special Edncadon











76











77



June 302010



36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q




Total Uabiiities






Total Fund Balances


43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE



11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79



June 302010



Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000







Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0


80

Exhibit 4


MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81




SPECIAL


REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs


Suprgtort services

Student services




Business senrices

Plant sennces


Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313



82

Exhibits



0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811


83





Transfers in

Transfers out





T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85




ADULT EDUCATION





Federal sources

Total Revenues





Total Expenditures


$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87




ADULT

EDUCATrON

VOCATIONAL



Transfers in

Transfers out


0$ 0

Ji

0 $ 0$

-a_




88

Exhibits


0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89





VARIANCE FAVORABLE




80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)



1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures



1451949 14P79P2 43846



90








$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)




Capital outlay





24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91





Total Revenues


BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^



Total Expenditures




4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92





BUDGET

TITLE XIX VARIANCE






Total Expenditures




45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93




BUDGET

bullTITLE III

ACTUAL


VARWJ4CE FAVORABLE

fUNFAVORABLEgt


Total Revenues 278321 99313 (179009)



Total Expenditures




274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94







Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent


Total ExpendiUjres




418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95







Total Rênues 6-556398 6559399



1381371 5175027

1381370 5175028

1





96







Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)




Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97







Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)



Capital outlay

Total Expenditures




1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586










Total Bqwnc^res




779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99





VARIANCE FAVORABLE



Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)



Total Eq3endltures




295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00










Q

687208

43378

43281 M3278gt





101





REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209


52062 S M3147gt

52062 f43147)



Total Expenditures




88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102




BUDGET




Total Revenues 319869 299078 ^23790^




Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103







Federal scHJrces



3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253



Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363






1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104







Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)




Capital outlay

Total Expenditures




4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105





VARIANCE FAVORABLE




EXPENDITURES Cunent



Total Exp^ditures




26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106








instruction

Total E)q3enditure8







$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds



108







S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977








790

JI l 0

11044 790

9004 0

2g11



Total assets


Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109


General Exhibit 8




110


ft ^ Of

Claquo H

B 9

z h t

^ E 3

2

f ^ n NO

mdash C fn -t


raquort vo r- 00


ON 2 - 2

s

bullB

I i2

I a S) 2 ^ c

II sect

2 s laquo

sect 1 i M ^ - u p

a

-3

2 O u U

1 JO V

I Oi

1 ^ o mdash

bullsect

S OQ

il e 2

i

^

I f o

3

1

CQ

5S

111

IN

H

fi

m ^


wi vo t^ 00

3

a

1 g

pound

o

1 CO

Cb

B

8 u

I

bulls B c o

112

laquo laquo gto

s s O 2 vf


-

sect ^ t ^

n o

s^

_ I r t

ft 1

bullr

CO

He f

S = 2 O M


bulls f ^

rlaquo

p^


eo

fH

^ vgt

S S X o


W ^ Vl M t-f

sss S m 8

bull^ Praquo (S

--bull V tpound _

R 2 gi

BO mdash f l

t~ 00 ltn 1 on

113

a pound

reg S P 8

RSC3





mdash (gt eamp t S


1

is^ ^ -

s n p

^


amp

I

ê IS

IE

R bullw ltn s-

s n S f

^ fi l O

5

M raquor ri E w r-

S (l

i g d

s ^

c^ 3v ^

I I

pound l o

S-lto

1 S f -ro m

^51 sect 1 (N S 3 5

^ n laquo --S 2 ^



90

laquo av bulln w

^

^ M

P ltH 1

1^

raquo BO V






raquoi

S 2 S

sect 8 3f

i S

1

1 OQ

1 in ^

1

^s ^1 N 9

bullbull

m 00 bullo

1 s 1



t- ft n i

S 2 S S -


t

laquo bullrt

s 5 t o

yen 1

CO bullcT BO

raquo

^

R i M

si CO r-

= 1

= Sfff

2 E S R S K S ff 00 t ^ 1 1 bull-


R = C i laquo -

laquo s r-

R

P o

laquo

(-f


- fT) mdash -

N

s mdash M P I

in

2-r~ B0_

ltn t n

raquon i n

s N 2 9 bull 9

i O


t s t o

laquo f O

pound N

bdquo SO

1

114


r^

OO f-laquoo

s bullo I--

vo t ^

r bulllaquobull

sn 2 i wgt

2 g -a

t o 1 ^

eo S f i f t n s

to

s o 11 cgt_ ogt

s t mdash

t o m V

vo

sect ltrgt i ^

^ S

00 f V l o


t n

s Ol o 0 0

S-I V I

i n

i n

V I o

f l o

S3 5

S

2 S I t Ot Ô c^

ss -5

3 n o n laquo

V I

p T f 00 t o

t n

r-

V V I

m

o 1=

r- rt n n ss m r^

O m

O

bullo

s 0 0

o tn

l g sect ^

vgt M

g P t o M

tn f ^

0laquo (0

RS ig vf 00

m

IO 00

S i

amp ^


o S r- f^ vo 00

o n f t o

p n amp bull

o V

SI bull

gto r t o

o lt

eo I O

t o t n

^bdquo ( S

K

^S gtP M ^

5sect

Ol IO

rlaquo ^ laquo

gf

^ - M bullO V I

Ol eo F^ rn V I r n

( S

olt

^ P o m

115

i ^1 I 8^

Ii s I


sect L f ^ 5 ^ 1

g o o

g 1 f t

ss |

sect

laquo

93

i V l



^ ET s s s B i i

sect 3 g | pound =

sect

amp

1 s r t

^


IP IS o e o o lt^ ^

ri 1^5^1

8raquof pf pf V

1 s s


=

i i S w 5

8 n n S laquo

a Gt n laquo

J pound a 1 2 2

x l mdash 3

g

1 sect i

I sect

8

srfs

Ssect I



sect p f 1

s

^ n =

i l ti

V bull- oT gt^ ugt

E 8 S K f 3

lt2

1 g

P-^S ^ laquo r

g g ^

1 ^

sect

S

i s

S ^ | G S | 3 2 ^ I v t


I i

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116






fO O ltn o vo w^


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n bull-

I



O O O O O O p O Q




sf _ ONAftoiMMfO--

^ J

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r- o 00 t^

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gs j ^ Th bull




bulla H

s _gj

1 xj^ jS

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a

I


^



-- lts

I t n

117

0



Q

l l

^ S







1 5

H oa

a s

CO H


sect s r- JN r^

O

118

lt4 O

bulls

O ^ E S ^ ^

^S2 raquod rn ri

mdashbull (N ^


tn Ov in ^ oo h

^ ^ mdash

m o

Ov



m gtn oo vo t- o


8 M bull ^ 1 mdash

P- o to ^ gt rraquo

fn fs t^

g ^ m SI rn o ts


M

SS



Slaquo

119



NO m vcopy



laquo


^





wn

m




m



120

cu 3


^ ^ ^ vo 0 --ON OO 00 0 0 6


n




M



(S raquo-

1

6e


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sect o m 00

V i

0 0 0 0 0 0 0 0 0 sect 0 0 0 0 0 0 0 0


CO


^ 2

r - ltN

121



Traquo

m

s z

a

bull8



laquo




laquo4


wgt ^ 8

CO CO



I- Ci cn ^

122

i o o o raquon wrma

oo o m

o o o r Tt

n cn o bull ^

o o o t ^ NO

bull cn bull ^

o o o A o o ts i-H

i^-l

bull


vraquo V i

o o o o o o

E bullsect


00 ro o tn cn o

Tt V i

S o

f O

I a

S

E2

g IS

^

pound a

o 2

3

fs fn

123

I s

i i

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^

3 t n - i l

sect g

s ^ vgt

1 ^ ft

5

T-

VI

R

amp 9

^ iq 3

CO

N s

s ^ laquo

1 s

^

$ R



l | l s | l

-laquo 81 i 1 1 ^ -O f i f

124

cn

3 ^ 1


^ ^ ^ ^ ^ IS 2 2 Z g


- 8 o

I CO Ul


1 -1^

I ampg 8 bull^ -S

1 i g i





g in gtn

o o



S ^

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CO

Vi tn 1

1 mdash t ^ NO vn

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i -O lt= gti ^ ro

s [3 sect



r- tN cn Tt

5 o

CO

125

I f S

3 ^ O

^

C M

O

1 ^ 2

1 ^ O

5 a UJ

^ S a f=

01


^ ^ O raquon r- Tt


i


o o o

laquon

(N

t ^

5 ^ ^ ^ o ^

ON CO O gtn Ov tN




o

126







CO NO laquo o v5 VI



CQ s o S M 2

t o Ot


bulls CO

t

s bull^ bull=1 n ^

s tn

d

3 l

i s

n o o o o -S â^s^

127




3 C










O P ^ IS-



P-i n

Ot Ot

^

g =

CO V



pound

l l t 1

128

JJ





mdash mdash bulln -






129

g


Ot NO CM 5

s 5 o cs m Ov p^



i 5i t Ov m


tn 00



g 2 g Pi = O NO (S


ON v fti



Ot vo cn

PJ s


o 1copy g-^ Ov

m Ov bull

VN


J ^ S o at

1 3 gt n

O vo ^ ltn Ot Tt ON


^ ON

H mdash 1 130

4gt

I r3 j 3 2 CL o ^



00 wo

Tt ^


bull- ffl

o a o



V i

3 8


m amp




V i

ltN m Tt

4 _- O gt- ^ m

lb


g

131

s s t4 t S

n s

lt-f ^ lt ^ _r H- c^ 1^ r i

8 2

1

T f2 bullg

(J -a

2 o I

ig b M

sect

O

Ilshyls

Cii

s

o C3

sect o

o CJ sect

o CJ

S o

bullo t^

1 oo ts

2 Ul a

to t^

5 00 00 It (St

g (U t^

to P-

s 00 00

rsi

2 tu a


a u t n in

s ffl mdash1 lt ffl

o Ov Ot M 00

K o

vo ^ Ot r Vl

s o


s O

1 bull4

ffl

i| a

132










OTHER INFORMATION








2441 Tower DHve

Monroe LA 71201

P 000X6075


T ^ ^ o n s (318) 38S-4422

Fax (318)388^664




AmyTVnesCTA























2441 Toner Drive

Monroe LA 71201

P O Box 6075



Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom


AniyT)TiesCPA










































CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09


$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)























CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386



28-09-49-09 28-10-49-09


99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558


17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)








Total $ 70499102















Section 510(a)









Jnne 302010
















OTHER INFORMATION

10













11

r ^REENftWIUIAflfj



PO Box 6075



Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom


Amy TVnes CPA


































13

















14
























22994430800

30783900

1623678700

1835880300

2634431200 29119204900

180555300

1081553700 8511024500 1032601300 203826000

7486172700 18315178260

000 53893400 53893400

41574100 186456800

000 OOP

2280X900

10956500

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mk îe




Transmittal Letter

December 172010






1


































AWARDS




ACKNOWLEDGEMENTS





6


Presented to



Fmancial Report


June 302009





Executive Director




XT








10

11



District 4



MlMi - U --d

^ bull ^

amp


District 2










ELECTED OFFICIALS




Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007


December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010


July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003



Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent



Director of Finance




14

MM


f ÎtEENampWllLMafj



P O Box 6075

M(mroeLA 712I1-407S


AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom



















16




17


Jane 302010










18


June 302010





2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395






19


June 302010










20


Jnne 302010







21


Jnne 3D 2010





Totalassets


Total liabilities


Total net assete


S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)



22


Jnne 302010
















23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010










24


June 302010


Minimum Foundation

program 431



159






programs 05


Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993


57 66 65


189 143

(143)

100 69

(65)



Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814


149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082


25


June 302010



Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253


403 416 488

Total 618 743 760


125 202 L7 23







26


June 302010






Revennes



Expenditures




27


_ _ _ _ _ June 302010

Actual Results








$2209 S 2098



28


Jnne 302010


Outstanding


Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389









29




30






TOTALASSETS

Statement A


$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788



TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132





TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)


31



FUNCTIONSPROGRAMS


Instmction

Regular programs

Special programs


Support senrices

Student services




Business services

Plant services


Central services

Food services




PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES


CQNTRreUTtOMS

Statements


$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)






Miscellaneous




Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32




33



QENERAL TITLE



95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960



6170657

34291139

Q

418809 2084151 5677DD0





Total Fund Balances


708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34



$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36







220690170






(431375491^



37








Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261






Total Expenditures


153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39





Transfiers in

Transfers out







$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41










$ (24079232)

11307199

(67851598)







(12046)

32155

(95997)

324746

$ (803747731


42



June 302010

Statement 6

AGENCY FUNDS


$ 3699765 652977

TOTALASSETS 4352742


0 4352742



43


June 302010

Pfl)EX Page



44


June 302010












45


June 302010











46


Jnne 302010


Revenues





jExpenditures





D BUDGETS




47


June 302010










48


June 302010













49


Jnne 302010















50


June 302010











5]


June 302010










52


June 302010





Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033






53


June 302010




Intergovemmental


Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611












Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54


June 302010






Plan Description


Ftat^ng Policy





55


Jnne 302010



Plan Description


Funding Policy







56


June 302010






Ending Balance




Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333


57


June 302010






QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695


Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total


$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937


$ 720000 745000 770000

-----

$ 2335000


Payments $ 92507

64371 33804

------

$ 190882


$ 412790 412790 412790 412790 412790 602012

--

$2665962


$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333


$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819


58


Jnne 302010







Totals



Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334



59


Jnne 302010













60


June 302010









61


June 302010




$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548





$ 1034939049

1034939049 0

$ 258977649 39962





62


Jnne 302010


63



64



Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)


Cb)


1084063364

1034939049

(b-a) (ab)


$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)


P^TOU

41237

39624 39962

65






66



BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm


77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241





Federal sources










156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67






$ 0 $

35188260

35188260



0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)





27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201



35188260

A L

39026898

01

25339268

JIpound

13687630

68



Note A-BUDGETS






69





GENERAL

FUND










70



71



72




PERMANENT




TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ



306286

4460516

47372P5

306286 4460616 4737205






Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73






Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0


0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575






Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421


(CONTINUED)

74






SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000





18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75




Special Edncadon











76











77



June 302010



36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q




Total Uabiiities






Total Fund Balances


43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE



11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79



June 302010



Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000







Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0


80

Exhibit 4


MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81




SPECIAL


REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs


Suprgtort services

Student services




Business senrices

Plant sennces


Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313



82

Exhibits



0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811


83





Transfers in

Transfers out





T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85




ADULT EDUCATION





Federal sources

Total Revenues





Total Expenditures


$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87




ADULT

EDUCATrON

VOCATIONAL



Transfers in

Transfers out


0$ 0

Ji

0 $ 0$

-a_




88

Exhibits


0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89





VARIANCE FAVORABLE




80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)



1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures



1451949 14P79P2 43846



90








$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)




Capital outlay





24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91





Total Revenues


BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^



Total Expenditures




4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92





BUDGET

TITLE XIX VARIANCE






Total Expenditures




45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93




BUDGET

bullTITLE III

ACTUAL


VARWJ4CE FAVORABLE

fUNFAVORABLEgt


Total Revenues 278321 99313 (179009)



Total Expenditures




274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94







Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent


Total ExpendiUjres




418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95







Total Rênues 6-556398 6559399



1381371 5175027

1381370 5175028

1





96







Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)




Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97







Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)



Capital outlay

Total Expenditures




1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586










Total Bqwnc^res




779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99





VARIANCE FAVORABLE



Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)



Total Eq3endltures




295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00










Q

687208

43378

43281 M3278gt





101





REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209


52062 S M3147gt

52062 f43147)



Total Expenditures




88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102




BUDGET




Total Revenues 319869 299078 ^23790^




Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103







Federal scHJrces



3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253



Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363






1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104







Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)




Capital outlay

Total Expenditures




4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105





VARIANCE FAVORABLE




EXPENDITURES Cunent



Total Exp^ditures




26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106








instruction

Total E)q3enditure8







$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds



108







S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977








790

JI l 0

11044 790

9004 0

2g11



Total assets


Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109


General Exhibit 8




110


ft ^ Of

Claquo H

B 9

z h t

^ E 3

2

f ^ n NO

mdash C fn -t


raquort vo r- 00


ON 2 - 2

s

bullB

I i2

I a S) 2 ^ c

II sect

2 s laquo

sect 1 i M ^ - u p

a

-3

2 O u U

1 JO V

I Oi

1 ^ o mdash

bullsect

S OQ

il e 2

i

^

I f o

3

1

CQ

5S

111

IN

H

fi

m ^


wi vo t^ 00

3

a

1 g

pound

o

1 CO

Cb

B

8 u

I

bulls B c o

112

laquo laquo gto

s s O 2 vf


-

sect ^ t ^

n o

s^

_ I r t

ft 1

bullr

CO

He f

S = 2 O M


bulls f ^

rlaquo

p^


eo

fH

^ vgt

S S X o


W ^ Vl M t-f

sss S m 8

bull^ Praquo (S

--bull V tpound _

R 2 gi

BO mdash f l

t~ 00 ltn 1 on

113

a pound

reg S P 8

RSC3





mdash (gt eamp t S


1

is^ ^ -

s n p

^


amp

I

ê IS

IE

R bullw ltn s-

s n S f

^ fi l O

5

M raquor ri E w r-

S (l

i g d

s ^

c^ 3v ^

I I

pound l o

S-lto

1 S f -ro m

^51 sect 1 (N S 3 5

^ n laquo --S 2 ^



90

laquo av bulln w

^

^ M

P ltH 1

1^

raquo BO V






raquoi

S 2 S

sect 8 3f

i S

1

1 OQ

1 in ^

1

^s ^1 N 9

bullbull

m 00 bullo

1 s 1



t- ft n i

S 2 S S -


t

laquo bullrt

s 5 t o

yen 1

CO bullcT BO

raquo

^

R i M

si CO r-

= 1

= Sfff

2 E S R S K S ff 00 t ^ 1 1 bull-


R = C i laquo -

laquo s r-

R

P o

laquo

(-f


- fT) mdash -

N

s mdash M P I

in

2-r~ B0_

ltn t n

raquon i n

s N 2 9 bull 9

i O


t s t o

laquo f O

pound N

bdquo SO

1

114


r^

OO f-laquoo

s bullo I--

vo t ^

r bulllaquobull

sn 2 i wgt

2 g -a

t o 1 ^

eo S f i f t n s

to

s o 11 cgt_ ogt

s t mdash

t o m V

vo

sect ltrgt i ^

^ S

00 f V l o


t n

s Ol o 0 0

S-I V I

i n

i n

V I o

f l o

S3 5

S

2 S I t Ot Ô c^

ss -5

3 n o n laquo

V I

p T f 00 t o

t n

r-

V V I

m

o 1=

r- rt n n ss m r^

O m

O

bullo

s 0 0

o tn

l g sect ^

vgt M

g P t o M

tn f ^

0laquo (0

RS ig vf 00

m

IO 00

S i

amp ^


o S r- f^ vo 00

o n f t o

p n amp bull

o V

SI bull

gto r t o

o lt

eo I O

t o t n

^bdquo ( S

K

^S gtP M ^

5sect

Ol IO

rlaquo ^ laquo

gf

^ - M bullO V I

Ol eo F^ rn V I r n

( S

olt

^ P o m

115

i ^1 I 8^

Ii s I


sect L f ^ 5 ^ 1

g o o

g 1 f t

ss |

sect

laquo

93

i V l



^ ET s s s B i i

sect 3 g | pound =

sect

amp

1 s r t

^


IP IS o e o o lt^ ^

ri 1^5^1

8raquof pf pf V

1 s s


=

i i S w 5

8 n n S laquo

a Gt n laquo

J pound a 1 2 2

x l mdash 3

g

1 sect i

I sect

8

srfs

Ssect I



sect p f 1

s

^ n =

i l ti

V bull- oT gt^ ugt

E 8 S K f 3

lt2

1 g

P-^S ^ laquo r

g g ^

1 ^

sect

S

i s

S ^ | G S | 3 2 ^ I v t


I i

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116






fO O ltn o vo w^


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O O O O O O p O Q




sf _ ONAftoiMMfO--

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r- o 00 t^

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gs j ^ Th bull




bulla H

s _gj

1 xj^ jS

K 1


a

I


^



-- lts

I t n

117

0



Q

l l

^ S







1 5

H oa

a s

CO H


sect s r- JN r^

O

118

lt4 O

bulls

O ^ E S ^ ^

^S2 raquod rn ri

mdashbull (N ^


tn Ov in ^ oo h

^ ^ mdash

m o

Ov



m gtn oo vo t- o


8 M bull ^ 1 mdash

P- o to ^ gt rraquo

fn fs t^

g ^ m SI rn o ts


M

SS



Slaquo

119



NO m vcopy



laquo


^





wn

m




m



120

cu 3


^ ^ ^ vo 0 --ON OO 00 0 0 6


n




M



(S raquo-

1

6e


ltraquo

sect o m 00

V i

0 0 0 0 0 0 0 0 0 sect 0 0 0 0 0 0 0 0


CO


^ 2

r - ltN

121



Traquo

m

s z

a

bull8



laquo




laquo4


wgt ^ 8

CO CO



I- Ci cn ^

122

i o o o raquon wrma

oo o m

o o o r Tt

n cn o bull ^

o o o t ^ NO

bull cn bull ^

o o o A o o ts i-H

i^-l

bull


vraquo V i

o o o o o o

E bullsect


00 ro o tn cn o

Tt V i

S o

f O

I a

S

E2

g IS

^

pound a

o 2

3

fs fn

123

I s

i i

^ rgt

^

3 t n - i l

sect g

s ^ vgt

1 ^ ft

5

T-

VI

R

amp 9

^ iq 3

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132










OTHER INFORMATION








2441 Tower DHve

Monroe LA 71201

P 000X6075


T ^ ^ o n s (318) 38S-4422

Fax (318)388^664




AmyTVnesCTA























2441 Toner Drive

Monroe LA 71201

P O Box 6075



Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom


AniyT)TiesCPA










































CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09


$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)























CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386



28-09-49-09 28-10-49-09


99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558


17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)








Total $ 70499102















Section 510(a)









Jnne 302010
















OTHER INFORMATION

10













11

r ^REENftWIUIAflfj



PO Box 6075



Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom


Amy TVnes CPA


































13

















14
























22994430800

30783900

1623678700

1835880300

2634431200 29119204900

180555300

1081553700 8511024500 1032601300 203826000

7486172700 18315178260

000 53893400 53893400

41574100 186456800

000 OOP

2280X900

10956500

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26




Transmittal Letter

December 172010






1


































AWARDS




ACKNOWLEDGEMENTS





6


Presented to



Fmancial Report


June 302009





Executive Director




XT








10

11



District 4



MlMi - U --d

^ bull ^

amp


District 2










ELECTED OFFICIALS




Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007


December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010


July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003



Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent



Director of Finance




14

MM


f ÎtEENampWllLMafj



P O Box 6075

M(mroeLA 712I1-407S


AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom



















16




17


Jane 302010










18


June 302010





2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395






19


June 302010










20


Jnne 302010







21


Jnne 3D 2010





Totalassets


Total liabilities


Total net assete


S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)



22


Jnne 302010
















23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010










24


June 302010


Minimum Foundation

program 431



159






programs 05


Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993


57 66 65


189 143

(143)

100 69

(65)



Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814


149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082


25


June 302010



Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253


403 416 488

Total 618 743 760


125 202 L7 23







26


June 302010






Revennes



Expenditures




27


_ _ _ _ _ June 302010

Actual Results








$2209 S 2098



28


Jnne 302010


Outstanding


Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389









29




30






TOTALASSETS

Statement A


$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788



TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132





TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)


31



FUNCTIONSPROGRAMS


Instmction

Regular programs

Special programs


Support senrices

Student services




Business services

Plant services


Central services

Food services




PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES


CQNTRreUTtOMS

Statements


$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)






Miscellaneous




Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32




33



QENERAL TITLE



95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960



6170657

34291139

Q

418809 2084151 5677DD0





Total Fund Balances


708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34



$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36







220690170






(431375491^



37








Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261






Total Expenditures


153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39





Transfiers in

Transfers out







$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41










$ (24079232)

11307199

(67851598)







(12046)

32155

(95997)

324746

$ (803747731


42



June 302010

Statement 6

AGENCY FUNDS


$ 3699765 652977

TOTALASSETS 4352742


0 4352742



43


June 302010

Pfl)EX Page



44


June 302010












45


June 302010











46


Jnne 302010


Revenues





jExpenditures





D BUDGETS




47


June 302010










48


June 302010













49


Jnne 302010















50


June 302010











5]


June 302010










52


June 302010





Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033






53


June 302010




Intergovemmental


Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611












Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54


June 302010






Plan Description


Ftat^ng Policy





55


Jnne 302010



Plan Description


Funding Policy







56


June 302010






Ending Balance




Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333


57


June 302010






QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695


Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total


$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937


$ 720000 745000 770000

-----

$ 2335000


Payments $ 92507

64371 33804

------

$ 190882


$ 412790 412790 412790 412790 412790 602012

--

$2665962


$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333


$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819


58


Jnne 302010







Totals



Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334



59


Jnne 302010













60


June 302010









61


June 302010




$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548





$ 1034939049

1034939049 0

$ 258977649 39962





62


Jnne 302010


63



64



Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)


Cb)


1084063364

1034939049

(b-a) (ab)


$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)


P^TOU

41237

39624 39962

65






66



BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm


77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241





Federal sources










156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67






$ 0 $

35188260

35188260



0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)





27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201



35188260

A L

39026898

01

25339268

JIpound

13687630

68



Note A-BUDGETS






69





GENERAL

FUND










70



71



72




PERMANENT




TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ



306286

4460516

47372P5

306286 4460616 4737205






Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73






Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0


0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575






Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421


(CONTINUED)

74






SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000





18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75




Special Edncadon











76











77



June 302010



36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q




Total Uabiiities






Total Fund Balances


43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE



11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79



June 302010



Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000







Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0


80

Exhibit 4


MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81




SPECIAL


REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs


Suprgtort services

Student services




Business senrices

Plant sennces


Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313



82

Exhibits



0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811


83





Transfers in

Transfers out





T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85




ADULT EDUCATION





Federal sources

Total Revenues





Total Expenditures


$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87




ADULT

EDUCATrON

VOCATIONAL



Transfers in

Transfers out


0$ 0

Ji

0 $ 0$

-a_




88

Exhibits


0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89





VARIANCE FAVORABLE




80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)



1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures



1451949 14P79P2 43846



90








$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)




Capital outlay





24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91





Total Revenues


BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^



Total Expenditures




4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92





BUDGET

TITLE XIX VARIANCE






Total Expenditures




45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93




BUDGET

bullTITLE III

ACTUAL


VARWJ4CE FAVORABLE

fUNFAVORABLEgt


Total Revenues 278321 99313 (179009)



Total Expenditures




274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94







Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent


Total ExpendiUjres




418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95







Total Rênues 6-556398 6559399



1381371 5175027

1381370 5175028

1





96







Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)




Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97







Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)



Capital outlay

Total Expenditures




1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586










Total Bqwnc^res




779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99





VARIANCE FAVORABLE



Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)



Total Eq3endltures




295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00










Q

687208

43378

43281 M3278gt





101





REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209


52062 S M3147gt

52062 f43147)



Total Expenditures




88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102




BUDGET




Total Revenues 319869 299078 ^23790^




Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103







Federal scHJrces



3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253



Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363






1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104







Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)




Capital outlay

Total Expenditures




4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105





VARIANCE FAVORABLE




EXPENDITURES Cunent



Total Exp^ditures




26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106








instruction

Total E)q3enditure8







$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds



108







S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977








790

JI l 0

11044 790

9004 0

2g11



Total assets


Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109


General Exhibit 8




110


ft ^ Of

Claquo H

B 9

z h t

^ E 3

2

f ^ n NO

mdash C fn -t


raquort vo r- 00


ON 2 - 2

s

bullB

I i2

I a S) 2 ^ c

II sect

2 s laquo

sect 1 i M ^ - u p

a

-3

2 O u U

1 JO V

I Oi

1 ^ o mdash

bullsect

S OQ

il e 2

i

^

I f o

3

1

CQ

5S

111

IN

H

fi

m ^


wi vo t^ 00

3

a

1 g

pound

o

1 CO

Cb

B

8 u

I

bulls B c o

112

laquo laquo gto

s s O 2 vf


-

sect ^ t ^

n o

s^

_ I r t

ft 1

bullr

CO

He f

S = 2 O M


bulls f ^

rlaquo

p^


eo

fH

^ vgt

S S X o


W ^ Vl M t-f

sss S m 8

bull^ Praquo (S

--bull V tpound _

R 2 gi

BO mdash f l

t~ 00 ltn 1 on

113

a pound

reg S P 8

RSC3





mdash (gt eamp t S


1

is^ ^ -

s n p

^


amp

I

ê IS

IE

R bullw ltn s-

s n S f

^ fi l O

5

M raquor ri E w r-

S (l

i g d

s ^

c^ 3v ^

I I

pound l o

S-lto

1 S f -ro m

^51 sect 1 (N S 3 5

^ n laquo --S 2 ^



90

laquo av bulln w

^

^ M

P ltH 1

1^

raquo BO V






raquoi

S 2 S

sect 8 3f

i S

1

1 OQ

1 in ^

1

^s ^1 N 9

bullbull

m 00 bullo

1 s 1



t- ft n i

S 2 S S -


t

laquo bullrt

s 5 t o

yen 1

CO bullcT BO

raquo

^

R i M

si CO r-

= 1

= Sfff

2 E S R S K S ff 00 t ^ 1 1 bull-


R = C i laquo -

laquo s r-

R

P o

laquo

(-f


- fT) mdash -

N

s mdash M P I

in

2-r~ B0_

ltn t n

raquon i n

s N 2 9 bull 9

i O


t s t o

laquo f O

pound N

bdquo SO

1

114


r^

OO f-laquoo

s bullo I--

vo t ^

r bulllaquobull

sn 2 i wgt

2 g -a

t o 1 ^

eo S f i f t n s

to

s o 11 cgt_ ogt

s t mdash

t o m V

vo

sect ltrgt i ^

^ S

00 f V l o


t n

s Ol o 0 0

S-I V I

i n

i n

V I o

f l o

S3 5

S

2 S I t Ot Ô c^

ss -5

3 n o n laquo

V I

p T f 00 t o

t n

r-

V V I

m

o 1=

r- rt n n ss m r^

O m

O

bullo

s 0 0

o tn

l g sect ^

vgt M

g P t o M

tn f ^

0laquo (0

RS ig vf 00

m

IO 00

S i

amp ^


o S r- f^ vo 00

o n f t o

p n amp bull

o V

SI bull

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132










OTHER INFORMATION








2441 Tower DHve

Monroe LA 71201

P 000X6075


T ^ ^ o n s (318) 38S-4422

Fax (318)388^664




AmyTVnesCTA























2441 Toner Drive

Monroe LA 71201

P O Box 6075



Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom


AniyT)TiesCPA










































CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09


$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)























CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386



28-09-49-09 28-10-49-09


99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558


17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)








Total $ 70499102















Section 510(a)









Jnne 302010
















OTHER INFORMATION

10













11

r ^REENftWIUIAflfj



PO Box 6075



Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom


Amy TVnes CPA


































13

















14
























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180555300

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26

































AWARDS




ACKNOWLEDGEMENTS





6


Presented to



Fmancial Report


June 302009





Executive Director




XT








10

11



District 4



MlMi - U --d

^ bull ^

amp


District 2










ELECTED OFFICIALS




Willie D Burton

GiQger Armstrong

Dottie Bell

Bonita Crawford

Curtis Hooks

Tammy T Phelps

Steve Riall

Barry FRachal

Larry Ramsey

Present Term Beean

January 92007

Januaty 92007

January 92007

Januaty 92007

Januaiy 92007

January 92007

January 92007

May 122010

January 92007

December 92008

January 92007

January 92007


December 312010

December 312010

December 312010

December 312010

December 312010

December3120I0

December 312010

December 3 2010

December 312010

December 312010

December 312010

December 312010


July 2004

January 2003

August 2001

January 1991

January 1999

January 2007

March 2004

May 2010

January 2004

December 2008

March 2004

January 2003



Antionette Turner

James W WoolfoUc H

James G Lee

Jeff Howard

Superintendent



Director of Finance




14

MM


f ÎtEENampWllLMafj



P O Box 6075

M(mroeLA 712I1-407S


AmylVnesCPA

2441 Tower Drive

Monroe LA 71201

Tetephons 18 38B^22

Fax (31B388-4SB4

TolMireK (888)741-0205

wvtwa11^greenq)acom



















16




17


Jane 302010










18


June 302010





2009-2010 2008-2009

State 447

Federal 148

Federal 125

State 480

Local 405 Local

395






19


June 302010










20


Jnne 302010







21


Jnne 3D 2010





Totalassets


Total liabilities


Total net assete


S 1913 2209 4122

504 4290 4794

1102 386

(2160) $ (672)

2009 $ 2175

2098 4273

527 3614 4141

883 596

(1347) $ 132

Peicratage Chan^

(120) 53

(35)

(44) 187 158

248 (352) 604

(6091)



22


Jnne 302010
















23

2010

$ 27 760

1082 749

2058 102

4778

1948 762 435

244 344

80 319 52

67-7 268 136 254 08 55

5582 (804) 132

-$ (672)

2009

$ 26 743

1048 757

2202 128

4904

2013 772 478

244 399 57

329 55

620 284 73

270 08 55

5657 (753) 876 09

$ 132

Percental Change

38 23

32 (11) 65)

(203) (26)

(32) (13) (90)

_

(138) 404 (30) (55) 92

(56) 863 (59)

--

(13) (68)

(849) 1000

(6091)


June 302010










24


June 302010


Minimum Foundation

program 431



159






programs 05


Fiscal Year 2007-2008 2008-2009 2009-2010

General 2001 2135 1993


57 66 65


189 143

(143)

100 69

(65)



Fiscal Year 2007-2008 2008-2009 2009-2010

General 732 788 814


149 160 165

Nonmajor Debt

Service 87

100 103

Total Ad

Valorem Taxes

968 1048 1082


25


June 302010



Fiscal Year 2007-2008 2008-2009 2009-2010

General 20 51 19

ritlel 195 276 253


403 416 488

Total 618 743 760


125 202 L7 23







26


June 302010






Revennes



Expenditures




27


_ _ _ _ _ June 302010

Actual Results








$2209 S 2098



28


Jnne 302010


Outstanding


Debt


$ 1112 -

Z2 X7

162 $ 1323

2009 $ 1154

01 29 31

174 $ 1389









29




30






TOTALASSETS

Statement A


$ 149282745 24355611

1230981 547

198097

16275637

4794924 13423072

202672174

412233788



TOTAL LlABiUTlES

7212161 40851480

630231 1750033

18218333 410776894

479439132





TOTAL NET ASSETS

110198416

9677752

421019

16275637 12184908

(215963076)

I f67205344)


31



FUNCTIONSPROGRAMS


Instmction

Regular programs

Special programs


Support senrices

Student services




Business services

Plant services


Central services

Food services




PROGRAM REVENUES

EXPENSES

CHARGES FOR

SERVICES


CQNTRreUTtOMS

Statements


$ 194847644 $

76168958

43481613

24385917

34427826

7961856

31853986

5244764

67657869

26848449

13611374

25411707

793023 5550738 S

558225728

0 $

0

0

0

0

0

0

0

0

0

0

2695925

0 0

2695925

5899576 $

6815646

22276842

4168086

12200122

2750739

272096

25686

243765

288208

5378651

15032666

643166

0

75995429

(188948068)

(69353112)

(21204771)

(20197851)

(22227706)

(5211117)

(31581892)

(5219078)

(67414104)

(26560241)

(8232723)

(7683116)

(149857) f555073B^

(479534374)






Miscellaneous




Net assets - ending

81352511 10326013 16534849

74861726

2356992 205784377

222629

7720504

399159601

(80374773)

13159429

i ^7205344^


32




33



QENERAL TITLE



95103689 $

0 bull

10665436

10414205

902144

a_-

940919

0

7239041

0

0

Q

TOTALASSETS 1170^^174 8-179-960



6170657

34291139

Q

418809 2084151 5677DD0





Total Fund Balances


708771

0 902144

0

32435485

0 1190695

0 41386603

0 0 0 0

0 0 0 0 0

7662367B

117P9S4741 imm


34



$ 33891336 $

0 236049

0 0

547

34127932

19346801 $

16275637 6215085

0 328837

0

42166360

Statement C

TOTAL

149282745

16275637

24355611 10414205 1230981

547

201559726

316409 306286 7212161

15674 4460516 40851480

0 4737205 10414205

332083 9ep40P7 59477846

10443587

0

0

0

0

0 0

0

23362262

767976

9677752

328837 16275637

0

807796 0

2409155

0

11920334

9677752

1230981

16275637

32435465

807796 1190695

2409156 64738865

L

0

33795849

34127932 S

235)5200

32662353

42166360 S

23952D0

143081880

201559726

35


36







220690170






(431375491^



37








Federal sources

GENERAL TITLÎ

PARISH-WIDE

CAPITAL

PROJECTS

81352511 $ 74861726

125314 0

6835420

199308397 2609749 1567985

0$ 0 0 0 0

0 0

25^39-268

16534849 0

52422 0

26000

0 362990

0

Total Revenues 366361102 25339268 16976261






Total Expenditures


153259256 58056449 16480230

18324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

0 6269

4412435

1852267 0

117041

374992300

$ (86311981 S

11108 0

16986258

153679 5607106 1536762

0 0 0 0

128001 0

643134 273220

0 0 0

253392B8

OS

2340273 0 0

0 0

1470875 0

1245 7455641

0 0 0 0

23119392

412791 1900

0

34802117

(178258561

38

statement E

OTHER

BQVgRWMEMTAL TOTAL

10326013 $ 108213373 0

44893 2695925

942335

74861726 222629

2695925 7803755

6475980 4880580

43891849

205784377 7863319

70499102

69257575 477934206

5447297 6287364 4828487

3933479 6456832 1431769

130898 6853

16205 175632

5219767 22783968

0 465350

4460000 0

5233520

161057934 64343813 38204975

20411903 28813791 7728034

26485130 4358832

52844938 22420502 11469967 22783668

649403 28270397

6725058 1900

5350561

66877421 502011106

2380154 $ (240769001 (CONTINUED)

39





Transfiers in

Transfers out







$

1trade

SENERAL

0 $

0

0

0

0

(8631198)

85254876

76623678 S

TITLE 1

0 $ 0 0 0

0

0

0

OS

PARISH-WIDE

CAPITW

PROJECTS

0

0

0

0

0

(17825856)

51621705

33795849


40

OTHER GOVERNMEMTAL

$ 18057 $ (18057)

(5367332) 5365000

(23321

Statements

TOTAL

18057 (18057)

(5367332) 5365000

(2332)

2377822 (24079232)

30284531 167161112

S 32682353 pound 143081880

(CONCLUDED)

41










$ (24079232)

11307199

(67851598)







(12046)

32155

(95997)

324746

$ (803747731


42



June 302010

Statement 6

AGENCY FUNDS


$ 3699765 652977

TOTALASSETS 4352742


0 4352742



43


June 302010

Pfl)EX Page



44


June 302010












45


June 302010











46


Jnne 302010


Revenues





jExpenditures





D BUDGETS




47


June 302010










48


June 302010













49


Jnne 302010















50


June 302010











5]


June 302010










52


June 302010





Autiiorized Millage

848 1847 1216 2179

135 740 556

Variable

Levied Millie

796 1734 1141 2045

127 695 522 760

Expiration Date

na 2013 2014 2016 2016 2013 2016 2033






53


June 302010




Intergovemmental


Oflier Total

$

$

General

1133307 7087400

329379 59318

2056032 10665436

$

$

Titie I

7239041

739041

Parish-Wide Capital

Projecte Fund

$ 236049

-

$ 236049

Other Govemmental

$ 147409

$

4774622 1293054

6215085

$

$

Total

1516765 7087400

12343042 U52372 2056032

24355611












Balmce Beginning

$ 4872757 17828631 22701388

301263443 23504477 33180240

-357948160 380649548

132640113 13536589 24703925

-170880627

187067533

$ 209768921

AdditiltHis

$ 21260799

21260799

25666358 4842498

769649 1212101

32490006 53750805

11689401 3532457 1545097

106910

16873865

15616141

$ 36876940

Deletions

$ 77833 25666358

25744191

2004375 64353

-2068728

27812919

1997711

59517 -

2057228

11500

$ 25755691

Balance hiding

S 4794924 13423072 18217996

326929801 26342600 33884936

1212101 388369438 406587434

144329514 15071335 26189505

106910

185697264

202672174

$ 220890170

54


June 302010






Plan Description


Ftat^ng Policy





55


Jnne 302010



Plan Description


Funding Policy







56


June 302010






Ending Balance




Total

$115430000 56000

2930000 3078753

17359000

15147838 204820890

2549897

$361372378

$ 5365000 ----

10794373 92423006

1352906

$110135185

$ 9595000 56000

695000 412791

1157367

10698276 18020350 1877652

$ 42512336

$111200000 -

2335000 2665962

16301733

15343835 279323346

2325151

$428995327

$ 4720000 -

720000 412790

1157267

10698376 -

510000

$18318333


57


June 302010






QSCB Series 2009

Ori^nal Amount

$ 8000000 14000000 20000000 20000000 20000000 14390000

12405000

12710000

5365000

6000000

3500000 1582450

17359000

Intêst Rates

450 to 550 400 to 650 365 to 500 375 to 575 400 to 700 363 to 600

300 to 500

300 to 525

345

439

na na

na

Final Paymampnt

Due

312021 312029 312030 312031 312032 312033

312018

312020

312021

312013

1112015 3202018

612024

Interest to

Mûrity

$ 17860 6947386 9315969

10323301 11312669 8328728

2371312

3817425

1337387

190882

na na

na $ 54162819

Principal

Outstanding

$ 380000 12560000 18150000 18650000 19125000 13975000

10325000

12670000

5365000

2235000

1400002 1365960

16301733 $ 132302695


Year Ending June 30

20U 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2033 Total


$ 4720000 4960000 5315000 5490000 5780000

30480000 21305000 25980000 7070000

$111300000

Interest Payments

$ 4924012 4729453 4506987 4371421 4013388

15826431 10146822 5051175

502048 $ 53971937


$ 720000 745000 770000

-----

$ 2335000


Payments $ 92507

64371 33804

------

$ 190882


$ 412790 412790 412790 412790 412790 602012

--

$2665962


$ 1157267 1157267 1157267 1157367 1157367 5786333 4629065

--

$ 16301333


$ 7010057 7375057 7555057 7060057 7350057

36868345 26134065 25980000 7070000

$132302695

AL Interest

Payments $ 5016319

4794024 4340391 4371421 4013388

15826431 10146822 5051175

502048 $54162819


58


Jnne 302010







Totals



Trans^^ hi

$ 18057

$ 18057

Transfers Out

S 18057

$ 18057

General $708771

Parish-wide Coital

Proiecte $10443587

Oflier Govemmentel

$767976 Total

$11920334



59


Jnne 302010













60


June 302010









61


June 302010




$ 204820890 $ 103002348

96373184 7690590

(11340768) 92423006

(18020350) 74402656

None

112862019 4314481

117376300 (14373952)

113256398 4120102

117376500 (15558158) 101818342 103(K)2348

$ 279323546 $ 204820890 $ 103002548





$ 1034939049

1034939049 0

$ 258977649 39962





62


Jnne 302010


63



64



Fiscal Year 2008 2009 2010

Actuarial Valuation

Date 712007 712007 412009

(a)


Cb)


1084063364

1034939049

(b-a) (ab)


$ 1084063364 1084063364 1034939049

0

0

0

(c)

Covered Payroll

$262883339 273586280 258977649

(b-ac)


P^TOU

41237

39624 39962

65






66



BUDGETED AMOUNTS

QRIgJNAL FINAL

ACTUAL AMOUNTS

f Budgetaiv Basisl

VARIANCE wrm


77908400 69000000

1000000 3015000

206361856 2824700 3188200

400^13156

79860500 69000000 1000000 5152200

199270210 2824700 1150000

400406737

81352511 74861726

125314 6835420

199308397 2609749 1267986

451615978

1492011 5861726 (874686)

1683220

38187 (214951) 117985

51JZ09241





Federal sources










156095169 63044700 17494684

16347200 16716700 5331900

26415900 4342400

43974600 23144700 6255550

0 0

1695000 117041

0

38097B544

$ 19237612 $

157414465 63460398 18282115

16872700 17717998 2710680

26685000 4425350

44894800 23454000

8154433 0 0

1695000 117041 400000

386283 980

laquoa4J^7sectr

153259256 58056449

16480230

16324745 16749853 3288628

26354232 4350734

45373092 22244870 6122199

6269 4412435

1852267 117041

0

374992300

76623678 $

4155209 5403949 1801885

547955 968145

(577948) 330768 74616

(478292) 1209130 2032234

(6269) (4412435)

(157267) 0

400000

11291680

62500921

67






$ 0 $

35188260

35188260



0 $

39026898

9029e9a

0 $ 0

25339268 (136876301

25339268 03687630)





27756452

400000 4552603 1416017

350 48838 14000

1000000 0

34174121

0

2506755 2346022

0 0 0 0

0

16997366

153679

5607108 1536762

0 0

128001 643134 273220

17176755

(153679) (3100351)

809260 0 0

(128001) (643134) (2732201



35188260

A L

39026898

01

25339268

JIpound

13687630

68



Note A-BUDGETS






69





GENERAL

FUND










70



71



72




PERMANENT




TOTALASSETS

$ 9816468 $ 9530343 $

16212971

0 $ 19346801

0 0 16275637 16275637

6067676 147409 0 6215085

328637 Q Q 328837

9677752 16275637 ^JsectQ3sectQ



306286

4460516

47372P5

306286 4460616 4737205






Total Fund Bstences


767976 0

328837 0

0

9677752

0 0

0

0

0 16276637

767976

9677752 328837

16275637

807796 807796

L

2409156 2395200

6708964

16212971 $

0

0

9677752

9677752 $

0

0

16275637

1P^75637 $

2409155 2395200

32662353

bdquomm

73






Federal sources

SPECIAL REVENUE

0 $ 6951

2695925 0

6475980 4880580

43891849

DEBT SERVICE

10326013 $ 10555

0 0

0 0 0


0 $ 27387

0 942335

0 0 0

TOTAL

10326013 44893

2695925 942335

6475980 4880580

43891849

Total Revenues 57951285 10336568 989722 69257575






Total Expenditures

5447297 6287364 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767

22783968

465350

0

0

56951475

0 0 0

0 0

232320 0 0 0 0

0

0

0

4460000 5233520

9925840

0 0 0

0 0 0 0

106 0 0

0

0

0

0

0

108

5447297 6287364 4828487

3933479

6456832 1431769

130898 6853

16205 175632

5219767

22783968

465350

4460000 5233520

68877421


(CONTINUED)

74






SPECIAL REVENUE

$ 18057 $ 0 0 0

DEBT SERVICE

0 $ 0

(5367332) 5365000

PERMANENT FUND-CEEF

0 $ (18057)

0

Q

TOTAL

18057 (18057)

(5367337) 5395000





18057

1017867

5691097

S 6708964 $

(2332) f18Q57)

408396

9J269356

951559

15324078

f2332gt

2377822

30284531

9677752 $ 16275637 S 32662353

(CONCLUDED)

75




Special Edncadon











76











77



June 302010



36766 $ 428895

a_

329738 $ 2924455

0

72540 $

417442

amp _

0$ 0

3332

10716

Q




Total Uabiiities






Total Fund Balances


43445 87217

334999

465661

0 0

0

0 0

0

465661 $

137434 1018892 2097867

3254193

0 0

0

0

0

0

25419 | _

24457 181343 284182

489982

0 0

0

0 0

0

489982 S

0 0 0

0

0 0

0

0 0

0

261 5152 8635

14048

0 0

0

0 0

0

Ho^

78

Exhibit 4

STATE



11263 $ 648260 $ 504148 $ 50713 $ 0 100206 0 0 362158 85031

Q Q 0 0 Q

1114fia 848260 504148 412871 g S ^ ^ i

1965 30443 79060

1114B8

0 648260

0

648260

114 150391

0

150505

6654 106475 299742

412871

4913 6429

73689

85031

0 0 0 0 0 0 0 0 0 0

yen

0 0

0

111468$

0 0

0

648260 S

0 353643

353^3

504148 S

0 0 0 0

0 0

412871 S 85031 (CONTINUED)

79



June 302010



Tot^ Assets



$ 30076 $ 75902

Q

105978

6768 46510 52700

OS 121164

0

121164

2947 0

119217

375$ 40129

0

40504

2059 3650

34795

44815 25858

0

70673

1460 12613 50000







Total Fund Balances

0 0

0

0 0

0

0 0

0

0 0

0


80

Exhibit 4


MISC STATEffEDERAL

GRANTS READING

FIRST CEEF

OPERATING TOTAL

$ 7414154 $ 60936

328837

7wm

249259 $ 1414785

0

1664044

0 $ 0

Jl

421019 $ 0 0 _

4^1pip

9816458 6067676

329837

19gt^1S971

12168 1857457

0

1869025

61641 305684

JL2SaJ19

1604044

306286 4460516 4737205

9504007

767976 328837

0 0

0 0

0 0

767976 328837

807796

2409155

15^0539

593430g

-ai

0

0 421019

jzum

807796

2409155 2395200

6708984

421019 $ 16212971

(CONCLUDED)

81




SPECIAL


REVENUES

Local sources

Interest eamings

Food services

State sources

Equalization

Other

Federal sources

Total Revenues

EXPENDITURES

Current

Instruction

Regular programs

Special programs


Suprgtort services

Student services




Business senrices

Plant sennces


Food services

Capital outlay

Total Expenditures

$ 0 $

0

0

80597

1327205

1407802

696864

0

624747

0

713

85448

0

0

0

30

0 0

0

14P7802

OS

0

0

153093

14735947

14889040

0

5947669

233395

3424898

3997816

830894

936

3666

16205

121102 44739

0

267720

14889040

0 $

0

0

0

2283570

2283570

1454377

0

0

0

695328

133865

0

0

0

0 0

0 0

2283570

0 $

0

0

0

45855

45855

0

0

0

45880

0

0

0

0

0

0 0

0

0

45880

0

0

0

0

99313

99313

0

0

96558

0

421

2334

0

0

0

0

0

0 0

99313



82

Exhibits



0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0

0 0 0 0 0 0 0 1201517 1184735 0

268363 6556398 0 Q 560811

268363 6556398 1201517 1184735 560811

0 0

51106

211995 0

5262 0 0 0 0 0 0 0

1042540 332901

5029

0 900

0 0 0 0 0

5175028 0

0

553378 0

522465

0 0 0

94382 0 0 0 0 0 0

367723 0

528130

0 281232

0 0 0 0 0 0 0

7650

438302 0 0

0 89973 32536

0 0 0 0 0 0 0

268363 6556398 1170225 1184735 560811


83





Transfers in

Transfers out





T

$

i laquo

ftNFJAG E

0 $ 0

0

0

0

OS

SPECIAL IDUCATION

0 $ 0

0

0

0

aj

TTTLEH

0 $ 0

0

0

Jl__

OS

TTTLEXIX TTTl

0 $

0

0

(25)

25

0 $

pound m

0 0

0

0

0

P

Exhib i ts

STATE


FUND TECHNOLOGY

$

poundbdquo

0 $ 0

0

0

0

0 $

0

0

0

0

p

0 $

0

0

31202

322351

353643 $

0 $ 0

0

0

0

OS

0 0

0

0

0

0 (CONTINUED)

85




ADULT EDUCATION





Federal sources

Total Revenues





Total Expenditures


$ 0 $ 0

0 56801

250170

308971

0 0

295179

0 0

11792 0 0 0 0 0 0 0

306971

S OS

0 $ 0

0 0

730486

730486

0 0

687208

0 0 0 0 0 0 0 0 0

43278

730486

OS

0 $ 0

0 0

52062

52062

10253 0

40783

0 0 0

1026 0 0 0 0 0 0

52062

OS

0 0

0 0

296079

296079

0 0

232309

0 38743 16473 8554

0 0 0 0 0 0

296079

0

86

Exhibits


MISC STATEFEDERAL

GRANTS READING

FIRST CEEF

OPERATING TQTAI

6951 $ 2695925

6475980 0

15032666

0 $ 0

0 2203837 1625502

0 $ 0

0 0

27422

0 $ 0

0 0

6951 2695925

6476980 4880580

43991949

242115^ 3829339 27422 57951285

0 0 0

0 0 0 0

338 0 0 0

22783968 97586

510042 6794

1511578

250708 1344008

79918 26000 2746

0 54500

0 0

49116

18797 0 0

0 7698

927 0 0 0 0 0 0

0

355021 0 0

0 0 0 0 0 0 0 0 0 0

5447gt297 6287384 4828487

3933479 6456832 1199449

130898 6747

16205 175632

5219767 22783968

465350

22881890 3935407 27422 355021 56951475

1329632 S f6068) S 0 $ f355021^ $ 999810

(COhfTINUED)

87




ADULT

EDUCATrON

VOCATIONAL



Transfers in

Transfers out


0$ 0

Ji

0 $ 0$

-a_




88

Exhibits


0 $ 0 $ OS 18057 $ 18057 0 0 Q S 0

A Q 0 18057 18057

$

1329632

4604670

5934302 $

(6066)

6068

0 pound

0

0

0 $

(336964)

757983

421019 S

1

1017867

5691097

6708964

[CONCLUDED)

89





VARIANCE FAVORABLE




80768 $ 1370890 _

80597 $ 1327205

(171)

(43975)

Total Revenues 1451646 1-407802 (43946)



1364345 87273

30

1322324 85448

20

42021 1825

Q_

Total Expenditures



1451949 14P79P2 43846



90








$ 153099 $ 153093 $ (6) 25948836 14735947 f11212889^

Total Revenues 29101935 14889040 (11212995)




Capital outlay





24442513 1488594

936 3666

16205 105282 44739

0

26101935

0

0

s _aj

13603778 830894

936 3666

16205 121102 44739

267720

14889040

0

0

0 $

10838735 657700

0 0 0

(15820) 0

(267720^

11212895

0

0

_ - bdquo P

91





Total Revenues


BUDGET ACTVAL

VARIANCE FAVORABLE

fUNFAVORABLEl

$ 5286196 S 2283570 S (30029^9)

5286196 22B3570 f3002626^



Total Expenditures




4976456 309740

5286196

0

0

OS

2149705 133865

2283570

0

0

P$

2826751 175875

3002626

0

0

0

92





BUDGET

TITLE XIX VARIANCE






Total Expenditures




45880 0

45880

(25)

25

0 pound

45860

0

45880

(25)

25

0 S

0 0

0

0

0

p

93




BUDGET

bullTITLE III

ACTUAL


VARWJ4CE FAVORABLE

fUNFAVORABLEgt


Total Revenues 278321 99313 (179009)



Total Expenditures




274220 4101

278321

0

0

bdquo Q

96979 2334

99313

0

0

0 $

177241 1767

179008

0

0

bdquo Q

94







Total Revenues 426891 268363 (159529)

EXPENDITURES Cunent


Total ExpendiUjres




418620 8371

426891

0

0

OS

263101 5262

268363

0

0

OS

155419 3109

158528

0

0

p

95







Total Rênues 6-556398 6559399



1381371 5175027

1381370 5175028

1





96







Other

Total Revenues

S 1448276 S 1201517 S (249759)

1449276 1201517 f24e759)




Total Expenditures




1363894 94382

1448276

0

0

$ P

1075843 94382

1170225

31292

322351

353643 5

278051 0

278051

31292

322351

_253643

97







Other 1223321 S 1184735$ f36586)

Total Revenues 1223321 1184735 (39599)



Capital outlay

Total Expenditures




1223321 1177085 Q LÔ

1223321 1184735

A L AL

46236 (7950)

38586










Total Bqwnc^res




779830 48342

828172

0

0

OS

528275 32536

560811

0

0

OS

251555 15806

267361

0

0

bdquo P

99





VARIANCE FAVORABLE



Total Revalues

$ 67347 $ 250321

307698

56801 $ 250170

308971

(546) nsi)

(697)



Total Eq3endltures




295873 11795

307668

0

0

OS

295179 11792

306971

0

0

0 $

694 3

697

0

0

P

00










Q

687208

43378

43281 M3278gt





101





REVENUES

Federal sources

Total Revenues

VARIANCE FAVORABLE

BUDGET

S 95209 S

05209


52062 S M3147gt

52062 f43147)



Total Expenditures




88951 6258

95209

0

0

0 $

51036 1026

52062

0

0

OS

37915 5232

43147

0

0

0

102




BUDGET




Total Revenues 319869 299078 ^23790^




Total Expenditures




293392 17922 8555

319869

0

0

bdquo - P

271052 16473 8554

296079

0

0

OS

22340 1449

1

23790

0

0

0

103







Federal scHJrces



3567 $ 2612843

6653604 12594255

6951 S 2695925

6475980 15032666

3384 83082

(177624) 2438411

Total revenues 21864269 24211522 2347253



Total expenditures


336 (336) 23614000

0

23614000

(1749731)

22783968 97586

22881890

1329632

830032 f975861

732110

3079363






1000000 (L

1PQPP00

(749731)

1384785

1329632

4604670

935f)54 sect 5934302 S

(1000000) 0

(10000001

2079363

3219985

5299248

104







Other

Federal sources

2252330

2034730

2203837

1925592

(48493) ^409228)

Total Revenues 4297090 3-829339 (457721)




Capital outlay

Total Expenditures




4136445 101129

0 0

54500 0

3623128 79918 26000 2745

54500 49116

513317 21211 (26000) (2745)

0

(49119)

4292Q74 3835407

$

(5014)

5014

0 $

(6068)

6068

0 S

(1054)

1054

0

105





VARIANCE FAVORABLE




EXPENDITURES Cunent



Total Exp^ditures




26495 927

27422

0

0

OS

26495 927

27422

0

0

0 $

0 0

0

0

0

p

106








instruction

Total E)q3enditure8







$ 757983 $

757983

(7579831

0

0

355021 S

355021

(3550211

18057

19097

402962

402962

402962

18057

18057

(757983)

757993

(336964)

757983

421019

a

J L l 421019 S 421019

107


Agency Funds



108







S 3629303 $ 10592679 $ 10624428 $ 3697554 750384 12741 11014amp 852977








790

JI l 0

11044 790

9004 0

2g11



Total assets


Total Qabllitles

3630264 750384

4-S9Pm

790 4-379 fiSa

$ 43806^8 S

10603723 1741

10616464

0 10616464

10616464 i -

10534222 110148

10644370

790 10643580

10644370 S

3699765 95977

4352742

0 4352742

435J4^

109


General Exhibit 8




110


ft ^ Of

Claquo H

B 9

z h t

^ E 3

2

f ^ n NO

mdash C fn -t


raquort vo r- 00


ON 2 - 2

s

bullB

I i2

I a S) 2 ^ c

II sect

2 s laquo

sect 1 i M ^ - u p

a

-3

2 O u U

1 JO V

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OTHER INFORMATION








2441 Tower DHve

Monroe LA 71201

P 000X6075


T ^ ^ o n s (318) 38S-4422

Fax (318)388^664




AmyTVnesCTA























2441 Toner Drive

Monroe LA 71201

P O Box 6075



Pax (318)3884664

TolKêe (88^741-0205

wwwallengreen( acom


AniyT)TiesCPA










































CFDA Number

10555

84002

84010

84389

84196 84387 84367

Grantor No

NA

10555

10579 NA

28-10-13-09 28-09-23-09 28-10-44-09 28-09-44-09

S0I0A0900I8 28-09-TA-09 28-08-TA-09 28-06-TA-09 S389A0900I8A

84048 28-10-02-09

28-I0-HI-09 28-09-H209 28-10-00-09


$ 926037

10553 10555 10559

NA NA NA

3189745 10397205

484713

20724 15018424

14242 15032666

250170

16478296 8860972

84027

84173 84391 84392

H027A090033 28-10-PD-09 28-09-PD-09 28-09-SP-09 28-09-SW-09 28-09-NP-09 688245

HI73A090082 10173704

286126 4334759

291056

25339268

15085645 730486

10U93 109613

2283570 (Continued)























CFDA Number 84365

84186 84184 84377 84357 84366

84215 84317 84394

84318

84386



28-09-49-09 28-10-49-09


99313

268363 221681 438790 27422

287363 274832

48197 6556398

28-09-49-09 187173 373638

560811

52683315

93778 93558


17255 K9000

94004

14235 147971621

12Ukn NA 12106 NA

45855

1327205

1373060

52062

4941

85073

1266757 1228

1267985

$70499102

(Concluded)








Total $ 70499102















Section 510(a)









Jnne 302010
















OTHER INFORMATION

10













11

r ^REENftWIUIAflfj



PO Box 6075



Monroe LA 71201 Fax (318)388-4864

ToIHtee (888)741-0205

wwwaltengreencpacom


Amy TVnes CPA


































13

















14
























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COMPREHENSIVE ANNUAL FINANCIAL REPORTapp1.lla.la.gov/PublicReports.nsf/52515F30CF18DE... · 2020....

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Transcript of COMPREHENSIVE ANNUAL FINANCIAL REPORTapp1.lla.la.gov/PublicReports.nsf/52515F30CF18DE... · 2020....