Evangeline Parish School Board - app.lla.state.la.us · SCHEDULES REQUIRED BY STATE LAW Agreed-Upon...

RBIEGISLA1

. iOli DEC I

EVANGELINE PARISH SCHOOL BOARDVille Platte, Louisiana

Financial Statements

Year Ended June 30, 2004

Release Date

TABLE OF CONTENTS

Page

Independent Auditors' Report 1-2

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)Statement of net assets 5Statement of activities 6

FUND FINANCIAL STATEMENTS (FFS)Balance sheet - governmental funds 8Reconciliation of the governmental funds balance sheet

to the statement of net assets 9Statement of revenues, expenditures, and changes in fund balances-

governmental funds 10-11Reconciliation of the statement of revenues, expenditures, and changes in

fund balances of governmental funds to the statement of activities 12Statement of fiduciary assets and liabilities 13

Notes to basic financial statements 14-34

REQUIRED SUPPLEMENTARY INFORMATIONBudgetary comparison schedules:

General Fund 36Title I 37Disaster Fund 38Reorganization Construction 39

OTHER SUPPLEMENTARY INFORMATION

Nonmajor Governmental Funds -Combining balance sheet - by fund type 41Combining statement of revenues, expenditures, and changes in

fund balances - by fund type 42

Nonmajor special revenue funds -Combining balance sheet 46-48Combining statement of revenues, expenditures and changes in fund balances 49-52Combined statement of revenues, expenditures, and changes in fund balances -

budget (GAAP basis) and actual 53

(continued)

TABLE OF CONTENTS (continued)

Page

Nonmajor debt service funds -Combining balance sheet 55Combining statement of revenues, expenditures and changes in fund balances 56

Nonmajor capital projects funds -Combining balance sheet 58Combining statement of revenues, expenditures and changes in fund balances 59

Fiduciary funds -Statement of fiduciary assets and liabilities 61Schedule of changes in deposits due to others - school activity funds 62

COMPLIANCE, INTERNAL CONTROL, AND OTHER GRANT INFORMATION

Report on Compliance and on Internal Controlover Financial Reporting Based on an Audit ofFinancial Statements Performed in Accordancewith Government Auditing Standards 64-65

Report on Compliance with Requirements Applicableto each Major Program and Internal Control overCompliance in Accordance with OMB Circular A-133 66-67

Schedule of expenditures of federal awards 68-69Notes to schedule of expenditures of federal awards 70Schedule of findings and questioned costs 71 -72Summary schedule of current and prior year audit findings

and corrective action plan 73

SCHEDULES REQUIRED BY STATE LAWAgreed-Upon Procedures Report on School Board Performance Measures 75-77

Schedules Related to Agreed-Upon ProceduresSchedule 1 78Schedule 2 79Schedule 3 80Schedule 4 81Schedule 5 82Schedule 6 83Schedule 7 84Schedule 8 85Schedule 9 86

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCC. Burton Kolder, CPA'Russell F. Champagne, CPA*Victor R. Slaven. CPA'Conrad 0. Chapman, CPA"P. Troy Courville, CPA"Gerald A. Thibodeaux, Jr., CPA'

Roberts. Carter. CPAAllen J. LaBry, CPAHarry J.CIostio, CPAPenny Angelle Scruggins. CPAChnsline L. Cousin, CPAMary T. Thibodeaux. CPAKelly M. Ooucet. CPAKenneth J. Rachal, CPACheryl L. Barttey. CPA, CVA

• A Professional Accounting Corporation

CERTIFIED PUBLIC ACCOUNTANTS

P.O. Box 588Ville Platte, LA 70586

Phone (337) 363-2792Fax (337) 363-3049

WEB SITE:WWW .KCSRCPAS .COM

MEMBER OF:

AMERICAN INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTS

SOCIETY OF LOUISIANACERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS' REPORT

Mr. Rayford J. Fontenot, Superintendent,and Members of the Evangeline Parish School Board

Ville Platte, Louisiana

We have audited the accompanying financial statements of the governmental activities, each majorfund, and the aggregate remaining fund information of the Evangeline Parish School Board (the SchoolBoard), as of and for the year ended June 30, 2004, which collectively comprise the School Board's basicfinancial statements as listed in the table of contents. These financial statements are the responsibility of theSchool Board's management. Our responsibility is to express an opinion on these financial statements basedon our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United Statesof America and the standards applicable to financial audits contained in Government Auditing Standards.issued by the Comptroller General of the United States, and the provisions of Office of Management andBudget Circular A-133, "Audits of States, Local Governments and Nonprofit Organizations". Those standardsrequire that we plan and perform the audit to obtain reasonable assurance about whether the financialstatements are free of material misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An audit also includes assessing theaccounting principles used and significant estimates made by management, as well as evaluating the overallfinancial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, therespective financial position of the governmental activities, each major fund, and the aggregate remainingfund information of the School Board, as of June 30, 2004, and the respective changes in financial positionfor the year then ended in conformity with accounting principles generally accepted in the United States ofAmerica.

In accordance with Government Auditing Standards, we have also issued our report dated November15, 2004, on our consideration of the School Board's internal control over financial reporting and on our testsof its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integralpart of an audit performed in accordance with Government Auditing Standards, and should be read inconjunction with this report in considering the results of our audit.

183 South Beadle RoadLafayette, LA 70508Phone 037) 232-4141Fas (337) 232-8060

113 East Bridge StreetBream Bridge, LA 70517Phone(337)332-4020Fa*(337)332-2867

Marksville. LA 71351Phone (318) 253-9252Fax (318) 253-8681

1234 David Drive, Suite 105Morgan City, LA 703SOPhone(985)384-2020Fax(985)384-3020

408 W Cotton StreetVille Platte. LA 70586Phone(337)363-2792Fax (331?) 363-3049

332 W. Sixth AvenueOberlin, LA 70655Phone (337) 639-4737Fas (337) 639-4568

200 Souih Main StreelAbbeville, LA 70510Phone(337)S93-7944Fax (337) 893-7946

The required supplementary information on pages 35 through 39 is not a required part of the basicfinancial statements but is supplementary information required by the Governmental Accounting StandardsBoard. We have applied certain limited procedures, which consisted principally of inquiries of managementregarding the methods of measurement and presentation of the supplementary information. However, we didnot audit the information and express no opinion on it.

The Evangeline Parish School Board has not presented management's discussion and analysis that theGovernmental Accounting Standards Board has determined is necessary to supplement, although not requiredto be a part of, the basic financial statements.

Our audit was conducted for the purpose of forming an opinion on the financial statements thatcollectively comprise the School Board's basic financial statements. The other supplementary information onpages 41 through 62 and the schedules required by state law on pages 74-86 are presented for purposes ofadditional analysis and are not a required part of the basic financial statements. The accompanying scheduleof expenditures of federal awards included in the Single Audit Section in the table of contents is presented forpurposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133,"Audits of States. Local Governments, and Non-Profit Organizations", and is not a required part of thefinancial statements of the Evangeline Parish School Board. Such information, except for that portion marked"unaudited" on which we express no opinion, has been subjected to the auditing procedures applied in theaudit of the basic financial statements and, in our opinion, is fairly presented in all material respects inrelation to the basic financial statements taken as a whole.

The financial information for the preceding year, which is included for comparative purposes, wastaken from the financial report for that year in which we expressed an unqualified opinion on the financialstatements of the Evangeline Parish School Board.

Champagne, Slaven & Company, LLCCertified Public Accountants

Ville Platte, LouisianaNovember 15, 2004

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDEFINANCIAL STATEMENTS (GWFS)


Statement of Net AssetsJune 30, 2004

With Comparative Totals for June 30, 2003

Governmental Activities2004 2003

ASSETS

Current assets:Cash and interest-bearing deposits $ 14,546,633 $ 9,480,081Due from other governmental agencies 1,992,885 1,717,937Prepaid items 427,659Inventories 80,916 108,028

Total current assets 17,048,093 11,306,046

Noncurrent assets:Capital assets, net 11,824,249 10,311,575

Total assets 28,872,342 21,617,621

LIABILITIES

Current liabilities:Accounts, salaries and other payables 4,316,085 3,730,448Compensated absences payable 174,524 199,956Deferred revenue 104,225 104,225Interest payable 172,623 97,428Bonds payable 431,182 336,182

Total current liabilities 5,198,639 4,468,239

Noncurrent liabilities:Compensated absences payable 1,570,720 1,799,604Bonds payable • 11,169,910 6,701,092

Total noncurrent liabilities 12,740,630 8,500,696

Total liabilities 17,939,269 12,968,935

NET ASSETS

Invested in capital assets, net of related debt 5,067,008 3,274,301Restricted for debt service 344,718 374,459Unrestricted 5,521,347 4,999,926

Total net assets $ 10,933,073 $8,648,686

The accompanying notes are an integral part of the basic financial statements.


Statement of ActivitiesYear Ended June 30, 2004

Functions/Programs

Program RevenuesOperating

Charges for Grants andExpenses Services Contributions

Net (Expense)Revenue and

Changes in Net AssetsGovernmental

Activities

Governmental activities:Instruction:

Regular programs $ 16,500,230Special education programs 5,546,805Vocational education programs \ ,041,665Other instructional programs 679,616Special programs 3,234,229Adult and continuing education programs 80,484

Support services:Pupil support 1,284,974Instructional staff support 1,491,627General administration 828,786School administration 2,349,190Business services 333,106Plant services 3,908,162Student transportation services 2,575,549Central services 222,013

Non-instructional services:Food services 2,961,284Community services 3,404

Interest on long-term debt 419,506

Total governmental activities $43,460,630

1,323,202123,237758,289

3,793,85376,322

126,617

10,000

296,347 2,246,834

$ 296,347 $ 8,458,354

General revenues:Taxes-

Property taxes, levied for general purposesProperty taxes, levied for debt serviceSales and use taxes, levied for general purposes

Grants and contributions not restricted to specific programs:State source - Minimum Foundation ProgramState source - PIPSState revenue sharing

Interest and investment earningsMiscellaneous

Total general revenues

Change in net assets

Net assets - July 1,2003

Net assets - June 30, 2004

$(16,500,230)(4,223,603)

(918,428)78,673

559,624(4,162)

(1,158,357)(1,491,627)

(828,786)(2,349,190)

(333,106)(3,898,162)(2,575,549)

(222,013)

(418,103)(3,404)

(419,506)

(34,705,929)

3,010,490696,147

4,749,747

27,637,870144,766234,837190,197326,262

36,990,316

2,284,387

8,648,686

$ 10,933,073


FUND FINANCIAL STATEMENTS (FFS)

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Reconciliation of the Governmental Funds Balance Sheetto the Statement of Net Assets

June 30, 2004

Total fund balances for governmental funds at June 30, 2004

Cost of capital assets at June 30, 2004Less: Accumulated depreciation as of June 30, 2004:

BuildingsMovable property

Elimination of interfund assets and liabilitiesDue from other fundsDue to other funds

Long-term liabilities at June 30, 2004:Bonds payableCompensated absences payableAccrued interest payable

Net assets at June 30, 2004

$12,627,783

$ 27,101,125

(12,950,666)(2,326,210) 11,824,249

2,062,395(2,062,395)

(11,601,092)(1,745,244)

(172,623) (13,518,959)

$10,933,073



Governmental FundsStatement of Revenues, Expenditures and Changes in Fund Balances

Year Ended June 30, 2004With Comparative Totals for the Year Ended June 30, 2003

General Title I DisasterRevenues

Parish sources:Ad valorem taxesSales taxesOther

Total parish sourcesState sourcesFederal sources

Total revenues

ExpendituresCurrent:

Instruction -Regular programsSpecial education programsSpecial programsAdult and continuing education programsVocational education programsOther instructional programs

Support services -Pupil support servicesInstructional staff support servicesGeneral administrationSchool administrationBusiness servicesOperation and maintenance of plant servicesStudent transportation servicesCentral services

Non-instructional services -Food servicesCommunity services

Facilities acquisition and constructionDebt service:

Principal retirementInterest and fiscal charges

Total expenditures

Excess (deficiency) of revenuesover expenditures

Other financing sources (uses)Proceeds from issuance of bondsInsurance proceedsTransfers inTransfers out

Total other financing sources (uses)

Net changes in fund balances

Fund balances, beginning

Fund balances, ending

S 1,592,2784,749,747

258,1006,600,125

27,789,618

34,389,743

16,530,3594,723,929

234,222

892,807139,024

1,072,299960,524761,866

2,258,625327,310

1,904,3992,561,013

203,903

28,2353,424

671,773

26,182565

33,300,459

1,089,284

900,000

335,461(342,086)893,375

1,982,659

5,913,656

$7,896,315

2,491,5152,491,515

2,002,346

282,797

4,85156,570

65142,323

2,346,629

144,886

1,005,579

1,147,902

(1,147,902)

(144,886)(144,886)

(1,147,902)

(35,922)

$(1.183.824)


10

ReorganizationConstruction

2,325

2,325

(2,325)

4,000,000

4,000,000

3,997,675

$ 3,997,675

OtherGovernmental

$2,114,359

422,5612,536,9201,417,6654.909,1748,863,759

Totals(Memorandum Only)

32,969861,569

1,012,93780,964

123,237544,647

220,341257,20571,865

104,5818,347

1,472,84426,07146,092

2,925,430

248,448

310,000343,746

8,691,293

172,466

288,594(137,083)

151,511

323,977

1,593,640

$1,917,617

2004

$ 3,706,6374,749,747680,661

9,137,04529,207,2837,400,68945,745,017

16,563,3285,585,4983,249,505

80,9641,016,044683,671

1,292,6401,500,526833,731

2,363,206340,508

3,576,1362,587,149249,995

2,953,6653,424

1,928,125

336,182344,311

45,488,608

256,409

4,900,000-

624,055(624,055)4,900,000

5,156,409

7,471,374

$ 12,627,783

2003

$ 3,655,5204,864,140849,159

9,368,81928,535,7277,256,28845,160,834

15,969,0965,100,7882,858,390

83,275895,060778,191

1,119,9592,072,940917,913

2,217,709292,951

3,812,7272,550,994328,522

2,886,0001,219

1,535,305

316,181345,225

44,082,445

1,078,389

800,000389,986(389,986)800,000

1,878,389

5,592,985

$7,471,374


Reconciliation of the Statement of Revenues, Expenditures, andChanges in Fund Balances of Governmental Funds

to the Statement of ActivitiesYear Ended June 30, 2004

Total net change in fund balances for the year ended June 30, 2004 per Statementof Revenues, Expenditures and Changes in Fund Balances $ 5,156,409

Add: Facilities acquisition, construction costs, and equipment which are consideredexpenditures on Statement of Revenues, Expenditures and Changes in Fund Balances 1,908,516

Less: Depreciation expense for year ended June 30, 2004 (395,842)

Less: Proceeds from issuance of general obligation bonds (4,900,000)

Add: Bond principal retirement considered as an expenditure on Statement 336,182

Add: Excess of compensated absences used over compensated absences earned 254,316

Less: Difference between interest on long-term debt on modified accrual basis versusinterest on long-term debt on accrual basis (75,194)

Total change in net assets for the year ended June 30, 2004 perStatement of Activities $ 2,284,387


12


Statement of Fiduciary Assets and LiabilitiesJune 30, 2004


Agency Funds

2004 2003ASSETS

Cash and interest-bearing deposits $362,763 $375,611

LIABILITIES

School activity funds payable $362,763 $375,611


13


Notes to Basic Financial Statements

(1) Summary of Significant Accounting Policies

The accompanying financial statements of the Evangeline Parish School Board (SchoolBoard) have been prepared in conformity with generally accepted accounting principles (GAAP) asapplied to governmental units. GAAP includes all relevant Governmental Accounting StandardsBoard (GASB) pronouncements. In the government-wide financial statements, Financial AccountingStandards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions on orbefore November 30, 1989 have been applied unless those pronouncements conflict with or contradictGASB pronouncements, in which case, GASB prevails. The accounting and reporting framework andthe more significant accounting policies are discussed in subsequent subsection of this note.

A. Financial Reporting Entity

The School Board was created by Louisiana Revised Statute (LRS-R.S.)17:51 to provide public education for the children within Evangeline Parish. TheSchool Board is authorized by LRS-R.S. 17:81 to establish policies and regulationsfor its own government consistent with the laws of the State of Louisiana and theregulations of the Louisiana Board of Elementary and Secondary Education. TheSchool Board is comprised of thirteen members who are elected from thirteendistricts for terms of four years.

The School Board operates fourteen schools within the parish with a totalenrollment of 6,148 pupils. In conjunction with the regular educational programs,some of these schools offer special education and/or adult education programs. Inaddition, the School Board provides transportation and school food services for thestudents.

For financial reporting purposes, the School Board includes all funds andactivities for which the School Board exercises financial accountability. Because theSchool Board members are independently elected and are solely accountable forfiscal matters, which include (1) budget authority, (2) responsibility for fundingdeficits and operating deficiencies, and (3) fiscal management for controlling thecollection and disbursement of funds, the School Board is a separate governmentalreporting entity, primary government.

14


Notes to Basic Financial Statements (Continued)

B. Basis of Presentation

Government-Wide Financial Statements (GWFS)

The statement of net assets and the statement of activities display informationabout the School Board, the primary government, as a whole. They include all fundsof the reporting entity, which are considered to be governmental activities. Fiduciaryfunds are not included in the GWFS. Fiduciary funds are reported only in theStatement of Fiduciary Assets and Liabilities at the fund financial statement level.

The statement of activities presents a comparison between direct expensesand program revenues for each function of the School Board's governmentalactivities. Direct expenses are those that are specifically associated with a program orfunction and, therefore, are clearly identifiable to a particular function. Programrevenues include (a) fees and charges paid by the recipients of goods or servicesoffered by the programs, and (b) grants and contributions that are restricted tomeeting the operational or capital requirements of a particular program. Revenuesthat are not classified as program revenues, including all taxes, are presented asgeneral revenues.

Fund Financial Statements

The accounts of the School Board are organized and operated on the basis offunds. A fund is an independent fiscal and accounting entity with a separate set ofself-balancing accounts. Fund accounting segregates funds according to theirintended purpose and is used to aid management in demonstrating compliance withfinance-related legal and contractual provisions. The minimum number of funds ismaintained consistent with legal and managerial requirements. Fund financialstatements report detailed information about the School Board.

The various funds of the School Board are classified into two categories:governmental and fiduciary. The emphasis on fund financial statements is on majorfunds, each displayed in a separate column. A fund is considered major if it is theprimary operating fund of the School Board or meets the following criteria:

a. Total assets, liabilities, revenues, or expenditures/expenses ofthat individual governmental or enterprise fund are at least 10percent of the corresponding total for all funds of that categoryor type; and

b. Total assets, liabilities, revenues, or expenditures/expenses ofthe individual governmental or enterprise fund are at least 5percent of the corresponding total for all governmental andenterprise funds combined.

15



The School Board reports the following major governmental funds:

The General Fund is the general operating fund of the School Board. Itaccounts for all financial resources except those required to be accounted for in otherfunds.

The Title I Grants to Local Educational Agencies Fund accounts for grantrevenues to be used for educationally deprived children.

The Disaster Fund is used to account for FEMA funds and insuranceproceeds received due to the effects of Hurricane Lili.

The Reorganization Construction Capital Project Fund is used to account forthe proceeds of the $4,000,000 School Improvement Bonds issued for the purpose ofconstructing additions and improvements to public school buildings, acquiringequipment and furnishings and paying the costs of the Bonds.

Additionally, the School Board reports the following fund types:

Special Revenue Funds

Special revenue funds account for the proceeds of specific revenue sources,that are legally restricted to expenditures for specified purposes. These funds accountfor the revenues and expenditures related to federal, state and local grant andentitlement programs.

Debt Service Funds

Debt service funds, established to meet requirements of bond ordinances, areused to account for the accumulation of resources for and the payment of generallong-term debt principal, interest, and related costs.

Capital Projects Funds

Capital projects funds account for financial resources received and used toacquire, construct, or improve capital facilities not reported in other governmentalfunds.

Fiduciary Funds -

Fiduciary funds account for assets held by the government in a trusteecapacity or as an agent on behalf of other funds within the School Board. The fundsaccounted for in this category by the School Board are the agency funds. The agencyfunds are as follows:

School Activity Fund - accounts for assets held by the School Board as anagent for the individual schools and school organizations.

16



C. Measurement Focus/ Basis of Accounting

Measurement focus is a term used to describe "which" transactions arerecorded within the various financial statements. Basis of accounting refers to"when" transactions are recorded regardless of the measurement focus applied.

Measurement Focus

In the government-wide statement of net assets and the statement ofactivities, the governmental activities are presented using the economic resourcesmeasurement focus. The accounting objectives of this measurement focus are thedetermination of operating income, changes in net assets (or cost recovery), andfinancial position. All assets and liabilities (whether current or noncurrent) associatedwith their activities are reported. In the fund financial statements, the "currentfinancial resources" measurement focus is used. Under this measurement focus, onlycurrent financial assets and liabilities are generally included on their balance sheets.Their operating statements present sources and uses of available spendable financialresources during a given period. These funds use fund balance as their measure ofavailable spendable financial resources at the end of the period.

Basis of Accounting

In the government-wide statement of net assets and statement of activities,the governmental activities are presented using the accrual basis of accounting.Under the accrual basis of accounting, revenues are recognized when earned andexpenses are recorded when the liability is incurred or economic asset used.Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange andexchange-like transactions are recognized in accordance with the requirements ofGASB Statement No. 33 "Accounting and Financial Reporting for NonexchangeTransactions."

Program revenues

Program revenues included in the Statement of Activities are derived directlyfrom the program itself or from parties outside the School Board's taxpayers orcitizenry, as a whole; program revenues reduce the cost of the function to be financedfrom the School Board's general revenues.

17



Allocation of indirect expenses

The School Board reports all direct expenses by function in the Statement ofActivities. Direct expenses are those that are clearly identifiable with a function.Indirect expenses of other functions are not allocated to those functions, but arereported separately in the Statement of Activities. Depreciation expense isspecifically identified by function and is included in the direct expense of eachfunction. Interest on general long-term debt is considered an indirect expense and isreported separately on the Statement of Activities.

In the fund financial statements, governmental funds are presented on themodified accrual basis of accounting. Under this modified accrual basis ofaccounting, revenues are recognized when "measurable and available." Measurablemeans knowing or being able to reasonably estimate the amount. Available meansbeing collectible within the current period or within 60 days after year-end.Expenditures (including facilities acquisition and construction) are recorded when therelated fund liability is incurred, except for general obligation bond principal andinterest which are reported when due. The governmental funds use the followingpractices in recording revenues and expenditures:

Revenues

Federal and state entitlements (unrestricted grants-in-aid, which include stateequalization and state revenue sharing) are recorded when available and measurable.Expenditure-driven federal and state grants, which are restricted as to the purpose ofthe expenditures, are recorded when the reimbursable expenditures have beenincurred.

Ad valorem taxes are recorded in the year the taxes are due and payable. Advalorem taxes are assessed in November, by the Parish Assessor, based on theassessed value and become due on December 31 of each year. The taxes becomedelinquent on January 1. An enforceable lien attaches to the property as of January 1.The taxes are generally collected in December, January, and February of the fiscalyear. Property tax revenues are recognized when levied to the extent that they resultin current receivables. Such amounts are measurable and available to finance currentoperations.

Interest income on time deposits and revenues from rentals, leases, androyalties are recorded when earned.

Sales and use tax revenues are recorded in the month collected by the SchoolBoard.

Substantially all other revenues are recorded when received.

18



Expenditures

Salaries are recorded as expenditures when incurred. Nine-month employeesalaries are incurred over a nine-month period but paid over a twelve-month period.

Compensated absences are recognized as expenditures when leave is actuallytaken or when employees (or heirs) are paid for accrued leave upon retirement ordeath.

Principal and interest on general long-term obligations are not recognizeduntil due.

All other expenditures are generally recognized under the modified accrualbasis of accounting when the related fund liability is incurred.

Other Financing Sources (Uses)

Transfers between funds that are not expected to be repaid, (or any othertypes, such as capital lease transactions, sales of capital 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 theunderlying events occur.

D. Assets. Liabilities and Equity

Cash and interest-bearing deposits

For purposes of the Statement of Net Assets, cash and interest-bearingdeposits include all demand deposits, money market accounts, and time deposits ofthe School Board, which are stated at cost.

Investments

Under state law the School Board may deposit funds with a fiscal agentorganized under the laws of the State of Louisiana, the laws of any other state in theunion, or the laws of the United States. The School Board may invest in UnitedStates bonds, treasury notes and bills, government backed agency securities, orcertificates and time deposits of state banks organized under Louisiana law andnational banks having principal offices in Louisiana, hi addition, local governmentsin Louisiana are authorized to invest in the Louisiana Asset Management Pool(LAMP), a nonprofit corporation formed by the State Treasurer and organized underthe laws of the State of Louisiana, which operates a local government investmentpool. Investments are stated at amortized cost.

19



Interfund receivables and payables

During the course of operations, numerous transactions occur betweenindividual funds that may result in amounts owed between funds. Those related togoods and services type transactions are classified as "due to and from other funds."Short-term interfund loans are reported as 'interfund receivables and payables."Long-term interfund loans (noncurrent portion) are reported as "advances from and toother funds." Interfund receivables and payables between funds within governmentalactivities are eliminated in the Statement of Net Assets.

Receivables

In the government-wide statements, receivables consist of all revenuesearned at year-end and not yet received. Major receivable balances for thegovernmental activities include ad valorem taxes, sales and use taxes, and federal andstate grants.

Inventories

The cost of inventories is recorded as expenditures when consumed ratherthan when purchased. Reserves are established for an amount equal to the carryingvalue of inventories.

Inventory of the School Food Service Special Revenue Fund consists of foodpurchased by the School Board and commodities granted by the United StatesDepartment of Agriculture through the Louisiana Department of Education. Thecommodities are recorded as revenues and expenditures when consumed. Allinventory items purchased are valued at cost (first-in, first-out), and donatedcommodities are assigned values based on information provided by the United StatesDepartment of Agriculture.

Capital Assets

The accounting treatment over property, plant and equipment (capital assets)depends on whether they are reported in the government-wide or fund financialstatements.

In the government-wide financial statements, capital assets are capitalized athistorical cost, or estimated historical cost if actual is unavailable, except for donatedassets, which are recorded at their estimated fair value at the date of donation. TheSchool Board maintains a threshold level of $5,000 or more for capitalizing capitalassets.

20



Depreciation of all exhaustible capital assets is recorded as an allocatedexpense in the Statement of Activities, with accumulated depreciation reflected in theStatement of Net Assets. Depreciation is provided over the assets' estimated usefullife using the straight-line method of depreciation. The range of estimated useful livesby type of asset is as follows:

Vehicles 5 yearsEquipment 5-10 yearsBuildings and improvements 40 years

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

In the fund financial statements, capital assets used in governmental fundoperations are accounted for as facilities acquisition and construction expenditures ofthe governmental fund upon acquisition.

The School Board does not possess any material amounts of infrastructurecapital assets, such as sidewalks and parking lots. Amounts expended for such itemsprior to June 30, 2Q02 were considered to be part of the cost of buildings andimprovements. In the future, if such items are built or constructed, and appear to bematerial in cost compared to all capital assets, they will be capitalized anddepreciated over their estimated useful lives as with all other depreciable capitalassets.

Compensated Absences

Twelve-month employees earn from 5 to 10 days of vacation leave each year,depending on their length of service with the School Board. Vacation leave cannotbe accumulated. All School Board employees earn from 10 to 12 days of sick leaveeach year, depending upon the number of months employed. Sick leave can beaccumulated without limitation. Upon retirement or death, unused sick leave of up to25 days is paid to the employee or heirs at the employee's current rate of pay, and allunused sick leave is used in the retirement benefit computation as earned service.

Sabbatical leave may be granted for rest and recuperation and for professionaland cultural improvement. Any employee with a teaching certificate is entitled,subject to approval by the School Board, to one semester of sabbatical leave afterthree years of continuous service or two semesters of sabbatical leave after six ormore years of continuous service. Due to its restrictive nature, sabbatical leavebenefits are recorded as expenditures in the period taken and no liability is recordedin advance of the sabbatical.

21



For fund financial statements, vested or accumulated sick leave that isexpected to be liquidated with expendable available financial resources is reported asan expenditure and a current fund liability of the governmental fimd that will pay it.In the government-wide statements, amounts of vested or accumulated sick leave thatare not expected to be liquidated with expendable available financial resources arerecorded as long-term debt. No expenditure is reported for these amounts.

In accordance with the provisions of Statement No. 16, of the GovernmentalAccounting Standards Board, Accounting for Compensated Absences, no liability isrecorded for nonvesting accumulating rights to receive vacation pay. A liability hasbeen recorded for up to 25 days of accumulated sick leave for those employeeseligible for retirement as of June 30, 2004.

At June 30, 2004, employees of the School Board have accumulated andvested $1,745,244 of compensated absence benefits.

Long-term debt

The accounting treatment of long-term debt depends on whether the assetsare used in governmental fund operations or proprietary fund operations and whetherthey are reported in the government-wide or fund financial statements. Since theSchool Board doesn't have a proprietary fund, all School Board long-term debt isused in governmental fimd operations.

All long-term debt to be repaid from governmental resources is reported asliabilities in the government-wide statements. The long-term debt consists primarilyof general obligation bonds. For government-wide reporting, the costs associatedwith the bonds are recognized over the life of the bond. As permitted by GASBStatement No. 34, the amortization of the costs of bonds will be amortizedprospectively from the date of adoption of GASB Statement No. 34.

Long-term debt for governmental funds is not reported as liabilities in thefund financial statements. The debt proceeds are reported as other financing sourcesnet of the applicable premium or discount and payment of principal and interestreported as expenditures. For fund financial reporting, issuance costs, even ifwithheld from the actual net proceeds received, are reported as debt serviceexpenditures.

22



Equity Classifications

In the government-wide statements, equity is classified as net assets anddisplayed in three components:

a. Invested in capital assets, net of related debt - Consists of capital assetsincluding restricted capital assets, net of accumulated depreciation andreduced by the outstanding balances of any bonds, mortgages, notes, orother borrowing that are attributable to the acquisition, construction, orimprovement of those assets.

b. Restricted net assets - Consists of net assets with constraints placed onthe use either by (1) external groups, such as creditors, grantors,contributors, or laws or regulations of other governments; or (2) lawthrough constitutional provisions or enabling legislation.

c. Unrestricted net assets - All other net assets that do not meet thedefinition of "restricted" or "invested in capital assets, net of relateddebt."

In the fund financial statements, governmental fund equity is classified asfund balance. Fund balance is farther classified as reserved and unreserved, withunreserved further split between designated and undesignated.

E. Budget Practices

Proposed budgets are prepared on a basis consistent with generally acceptedaccounting principles (GAAP) and are presented to the School Board by theSuperintendent prior to the commencement of each fiscal year. After public hearings,the proposed budgets, after any amendments deemed necessary, are adopted by theBoard. Budgetary amendments are processed in the same manner. Budgets areprepared only for the General Fund and all Special Revenue Funds. Allappropriations lapse at the end of each fiscal year.

F. Revenue Restrictions

The School Board has various restrictions placed over certain revenuesources from state or local requirements. The primary restricted revenue sourcesinclude:

Revenue Source Legal Restrictions on Use

Sales taxes See Note 8Ad valorem taxes See Note 3

The School Board uses unrestricted resources only when restricted resourcesare fully depleted.

23



G. Use of Estimates

The preparation of financial statements in conformity with generallyaccepted accounting principles requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities and disclosure ofcontingent assets and liabilities at the date of the financial statement and the reportedamounts of revenues and expenditures during the reporting period. Actual resultscould differ from those estimates.

(2) Cash and Interest-Bearing Deposits

Under state law, the School Board may deposit funds within a fiscal agent bank organizedunder the laws of the State of Louisiana, the laws of any other state in the Union, or the laws of theUnited States. The School Board may invest in direct obligations of the United States government,bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by federal agenciesand/or the United States government, and time certificates of deposit of state banks organized underLouisiana law and national banks having principal offices in Louisiana. At June 30, 2004, the SchoolBoard has cash and interest-bearing deposits (book balances) totaling $14,909,396 as follows:

Governmental FiduciaryActivities Funds Total

Demand deposits $ - $ 69,236 $ 69,236Interest-bearing accounts 9,096,633 285,697 9,382,330Time deposits 5.450,000 7,830 5,457,830

Total $14,546,633 $ 362,763 $14,909,396

These deposits are stated at cost, which approximates market. Under state law, these deposits(or the resulting bank balances) must be secured by federal deposit insurance or the pledge ofsecurities owned by the fiscal agent bank. The market value of the pledged securities plus the federaldeposit insurance must at all times equal the amount on deposit with the fiscal agent bank. Thesesecurities are held in the name of the pledging fiscal agent bank in a holding or custodial bank that ismutually acceptable to both parties. Deposit balances (bank balances) at June 30, 2004, were securedas follows:

Bank balances $ 18,770,997

Federal deposit insurance $ 494,401Pledged securities 18,276,596

Total federal insurance and pledged securities $ 18,770,997

24

EVANGELINE PARISH SCHOOL BOARDVilie Platte, Louisiana


(3) Ad Valorem Taxes

Ad valorem taxes attach as an enforceable lien on property as of January 1 of each year.During the fiscal year ended June 30, 2004, taxes were levied by the School Board in July 2003 andwere billed to taxpayers by the Assessor in November. Billed taxes are due by December 31,becoming delinquent on January 1 of the following year.

The taxes are based on assessed values determined by the Tax Assessor and are collected bythe Sheriff. The taxes are remitted to the School Board net of deductions for Pension Fundcontributions.

For the year ended June 30, 2004, ad valorem taxes totaling 101.40 mills were levied onassessed property valued at 363,561,860 and were dedicated as follows:

General corporate purposes 4.56 millsSpecial tax for salaries and benefits of teachers and

other employees in the school system 10.22 millsSpecial School District No. 7 tax for debt retirement 16.25 millsSpecial School District No. 1 tax for debt retirement 7.00 millsPine Prairie School District No. 4 tax for debt retirement 36.50 millsSpecial School District No. 2 school improvement tax

(maintenance and operation) 12.29 millsSpecial School District No. 7 school improvement tax

(maintenance and operation) 12.50 millsSpecial Basile High School improvement tax (for

athletic department) 2.08 mills

Total assessment 101.40 mills

Taxes remitted to the School Board for the year ending June 30, 2004 amounted to$3,706,637. Protest taxes remitted to the School Board amounted to $104,225 and are recorded in thegeneral fund as deferred revenue.

25



(4) Due from Other Governmental Agencies

Due from other governmental agencies of $1,992,885 consisted of the following at June 30,2004:

State of Louisiana, Department of Educationfor various appropriations and reimbursements $ 1,912,705

St. Landry Parish Police Jury-Workforce Investment Board 1,125Other receivables 79,055

$1,992,885

(5) Capital Assets

Capital assets balances and activity for the year ended June 30, 2004 is as follows:

Capital assets notbeing depreciated:

LandConstruction in progress

Other capital assets:VehiclesEquipmentBuilding and improvements

Total

Less accumulated depreciation:VehiclesEquipmentBuilding and improvements

Total

Net capital assets

BalanceJuly 1,2003

$ 439,266140,777

324,3742,294,416

22,035,22325,234,056

206,1292,028,801

12,687,55114,922,481

$10,311,575

Additions

$ 56,150732,401

50,94938,834

1,170,9592,049,293

34,56798,161

263,114395,842

$1,653,451

Deletions

$ -140,777

-41,447

-

182,224

41,447-

41,447

$ 140,777

BalanceJune 30, 2004

$ 495,416732,401

375,3232,291,803

23,206,18227,101,125

240,6962,085,515

12,950,66515,276,876

$11,824,249

26



Depreciation expense was charged to governmental activities as follows:

Regular programs $ 35,137Special education 1,113Vocational education programs 31,647Special programs 3,996Business services 384Operation and maintenance of plant 294,684Student transportation services 3,744Food services 25,137

Total depreciation expense $ 395,842

(6) Accounts. Salaries, and Other Pavables

At June 30, 2004, accounts, salaries, and other payables of $4,316,085 consisted of thefollowing:

Salaries and withholdings $ 3,350,122Workers' compensation claims payable 260,298Accounts payable 564,265Contracts payable 17,546Retainage payable 123,854

$4,316,085

(7) Long-Term Liabilities

The School Board issues general obligation bonds, secured by ad valorem taxes and excessrevenues, to provide for the acquisition and construction of major capital facilities. These bonds aredirect obligations and pledge the full faith and credit of the Board and are generally issued as 20 or30-year serial bonds. All of the School Board's long-term debt is associated with governmentalactivities.

During the year ending June 30, 2004, the School Board received bond proceeds in theamount of $4,900,000. The funds from these bonds will be used to make additions and improvementsto existing schools and purchase equipment for the schools.

27



Long-term debt currently outstanding is as follows:

General obligation bonds, including Louisiana Qualified Zone Academy Bonds (QZAB):

IssuedAmount

$ 600,0003,350,0003,750,000

360,0004,000,000

900,000

$ 12,960,000

IssueDate

03/01/9304/01/9803/01/0112/01/0108/01/0408/01/03

Final MaturityDate

03/01/0504/01/1803/01/2111/01/1508/01/1908/01/13

InterestRates

5.90-6.004.50-4.90

4.625-5.625N/A

2.00-5.002.20-4.00

BalanceOutstanding

$ 75,0002,800,0003,525,000

301,0924,000,000

900,000

$11,601,092

A.

B.

Changes in General Long-Term Liabilities

During the year ended June 30, 2004, the following changes occurred in long-termliabilities transactions and balances:

Balance Balance Due Within7/1/2003 Additions Reductions 6/30/2004 One Year

General ObligationBonds $7,037,274 $4,900,000 $336,182 $11,601,092 $431,182

CompensatedAbsences 1,999,560 - 254,316 1,745,244 174,524

$9,036,834 $4,900,000 $590,498 $13,346,336 $605,706

Annual debt service requirements to maturity for the general obligation bonds are asfollows:

Year EndingJune 30

20052006200720082009

2010-20142015-20192020-2021

Principal Interest Total

431,182571,182601,182626,182656,182

3,825,9103,914,272

975,000

$ 447,204480,295459,508436,056410,581

1,607,062734,405

52,616

878,3861,051,4771,060,6901,062,2381,066,7635,432,9724,648,6771,027,616

$11,601,092 $4,627,727 $16,228,819

28



(8) Sales and Use Taxes

The School Board receives sales and use tax revenues from two sales and use tax levies, asfollows:

A. On March 5, 2001, the voters of the parish approved a one percent perpetualsales and use tax to be levied by the School Board. The proceeds of the tax are usedto supplement other revenues available to the School Board to pay salaries ofteachers and other school employees, including the payment of benefits for teachersand other school employees in accordance with the proposed "Year 2001 SalaryIncrease Proposal".

B. On May 20, 1967, the voters of the parish approved a one percent perpetualsales and use tax to be levied by the School Board. The proceeds of the tax are usedto supplement other revenues available to the School Board to pay salaries ofteachers and the expenses of operating the public schools of Evangeline Parish.

(9) Retirement Plans

Substantially all employees of the School Board are members of two statewide retirementsystems. In general, professional employees (such as teachers and principals) and lunchroom workersare members of the Teachers' Retirement System of Louisiana; other employees, such as custodialpersonnel and bus drivers are members of the Louisiana School Employees' Retirement System. Thesesystems are cost sharing, multiple-employer defined benefit pension plans administered by separateboards of trustees. Pertinent information relative to each plan follows:

A. Teachers' Retirement System of Louisiana (TRS)

Plan Description: The School Board participates in two membership plans ofthe TRS, the Regular Plan and Plan A. Ten years of service credit is required tobecome vested for retirement benefits and five years to become vested for disabilityand survivor benefits. Benefits are established and amended by state statute. The TRSissues a publicly available financial report that includes financial statements andrequired supplementary information for the TRS. That report may be obtained bywriting to the Teachers' Retirement System of Louisiana, Post Office Box 94123,Baton Rouge, Louisiana 70804-9123, or by calling (225) 925-6446.

Funding Policy: Plan members are required to contribute 8.0 percent of theirannual covered salary for the Regular Plan and Plan A. The School Board is requiredto contribute at an actuarially determined rate. The current rate is 13.8 percent ofannual covered payroll for both membership plans. Member contributions andemployer contributions for the TRS are established by state law and rates areestablished by the Public Retirement Systems' Actuarial Committee. The SchoolBoard's employer contribution to the TRS, as provided by state law, is funded by theState of Louisiana through annual appropriations, by deductions from local advalorem taxes, and by remittances from the School Board.

29



The School Board's contributions to the system for the years ended June 30,2004, 2003, and 2002 were $2,993,914, $2,795,371, and $2,570,779, respectively,equal to the required contributions for each year.

B. Louisiana School Employees' Retirement System (LASERS')

Plan Description: The LASERS provides retirement benefits as well asdisability and survivor benefits. Ten years of service credit is required to becomevested for retirement benefits and five years to become vested for disability andsurvivor benefits. Benefits are established and amended by state statute. TheLASERS issues a publicly available financial report that includes financialstatements and required supplementary information for the LASERS. That reportmay be obtained by writing to the Louisiana School Employees' Retirement System,Post Office Box 44516, Baton Rouge, Louisiana 70804-4516, or by calling (225)925-6484.

Funding Policy: Plan members are required to contribute 7.5 percent of theirannual covered salary and the school board is required to contribute at an actuariallydetermined rate. The current rate is 8.5% of annual covered payroll. Membercontributions and employer contributions for the LASERS are established by statelaw and rates are established by the Public Retirement Systems' Actuarial Committee.The School Board's employer contribution for the LASERS is funded by the State ofLouisiana through annual appropriations.

The School Board's contribution to the system for the year ended June 30,2004 was $192,736, equal to the required contribution for the year. The SchoolBoard's contributions for the years ended June 30, 2003 and 2002 were zero, fundedby a credit that was accumulated through prior year excess contributions.

(10) Post-Retirement Health Care and Life Insurance Benefits

The Evangeline Parish School Board provides certain continuing health care benefits for itsretired employees. Substantially all of the School Board's employees become eligible for thesebenefits if they reach normal retirement age while working for the School Board. The monthlypremiums of these benefits for retirees and similar benefits for active employees are paid jointly bythe employee, the State, and the School Board. There are approximately 358 retired employeesreceiving benefits at June 30, 2004. The School Board recognizes the cost of providing these benefits(the Board's portion of premiums) as an expenditure when the monthly premiums are due. The SchoolBoard's total cost of providing these benefits was $1,979,676 for the year ended June 30, 2004.

30



(11) Risk Management

A. Workers' Compensation

The School Board has established a limited risk management program forworkers' compensation effective April 1, 1994, which was discontinued in April of1998. The School Board employs a third-party administrator for this program. TheSchool Board purchases commercial insurance for individuals' claims in excess of$175,000. Changes in the claims liability amount in previous fiscal years were asfollows:

Beginning ofFiscal year

Liability$ 117,862

91,60974,620

Claims andChanges inEstimates$ 9,956340,142290,143

ClaimPayments$36,209357,131104,465

BalanceAt FiscalYear End$ 91,609

74,620260,298

2001-20022002-20032003-2004

B. Commercial Insurance Coverage

The School Board is exposed to risks of loss in areas of general and autoliability, property hazards and worker's compensation. All of these risks are handledby purchasing commercial insurance coverage. There have been no significantreductions in the insurance coverage during the year.

(12) Commitments and Contingencies

A. Contingent Liabilities

At June 30, 2004, the School Board was a defendant in lawsuits principallyarising from the normal course of operations. The School Board's legal counsel hasreviewed the School Board's claims and lawsuits in order to evaluate the likelihoodof an unfavorable outcome to the School Board. It is the opinion of the SchoolBoard, after conferring with legal counsel, that the liability, if any, which might arisefrom these lawsuits would not have a material adverse effect on the School Board'sfinancial position.

B. Grant Audits

The School Board receives grants for specific purposes that are subject toreview and audit by governmental agencies. Such audits could result in a request forreimbursement by the grantor for expenditures disallowed under the terms andconditions of the appropriate agency. In the opinion of the School Board, suchdisallowances, if any, will not be significant.

31



(13) Fund Balances Reserved/Designated

At the fund financial statement level, fund balances have been reserved/designated for thefollowing purposes:

Governmental fund balances reserved for:Special revenue funds -

Inventory $ 80,916Debt service funds -

Debt retirement 517,341

Total reserved fund balances - governmental funds $ 598,257

Governmental fund balances designated for:Capital Projects Funds-

Future capital projects 4,063,371

Total designated fund balances-governmental funds $4,063,371

(14) Compensation of Board Members

A detail of the compensation paid to individual board members for the year ended June 30,2004 follows:

Board Member Amount

Lonnie Sonnier $ 7,200Bobby Deshotel 7,200Cecil Monier 7,200Wayne Dardeau 7,800Peggy Forman 7,500John Landreneau 7,200Dan Hoffpauir 7,800Wanda Skinner 7,800Edward Limoges 7,200Arthur Savoy 7,200Jimmy Vidrine 7,800Gervis Lafleur 7,200Clem Lafleur 6,850Georgianna Wilson 300

Total $96,250

32



(15) Fund Balance Deficit

At June 30, 2004, the following special revenue funds had deficit fund balances:

Disaster Fund $1,183,824District 2 Maintenance 29,707

The School Board anticipates funding the balances with future grant revenues.

(16) Interfund Transactions

A. Interfund receivables and payables, by fund, at June 30, 2004 are as follows:

Interfund InterfundReceivables Payables

Major funds:General Fund $2,062,395 $Title I - 491,949Disaster Fund - 1,118,885

Total major funds 2,062,395 1,610,834

Nonmajor funds:8G Programs - 10,085K-3 Reading Math Initiative - 6,905Rural Education - 4,248Adult Education - 16,006Workforce Investment - 957Improving Teacher Quality - 69,860Innovative Education Strategies - 3,109Special Education - 150,982Vocational Education - 92,871Drug Free Schools - 33,266Leap21/Gee21/School Rewards - 7,475Technology Grants - 24,624School Improvement - 31,173

Total nonmajor funds - 451,561

Total $2,062,395 $2,062,395

33



The amounts due from the General Fund from various other funds are for amountspaid by master bank for expenditures of that fund, but which a transfer has not yet beenreceived by the money market account.

B. Transfers consisted of the following at June 30,2004:

Transfers In Transfers OutMajor funds:

General Fund $ 335,461 $ 342,086Title I - 144,886

Total major funds 335,461 486,972

Nonmajor funds:District 2 Maintenance 95,2768G Programs 5,714TANF 12,551 19,849Rural Education - 514Adult Education 7,795 207Miscellaneous fund - 5,000Improving Teacher Quality - 35,987Innovative Education Strategies - 2,650Special Education - 69,523School Food Service 156,635Drug Free Schools - 897Class Size Reduction - 63Leap21/Gee21/School Rewards - 40Technology Grants 116 2,353$900,000 Sinking Fund 10,507 -

Total nonmajor funds 288,594 137,083

Total $ 624,055 $ 624,055

Transfers are used to (a) move revenues from the fund that statute or budget requiresto collect them to the fund that statute or budget requires to expend them and to (b) useunrestricted revenues collected in the general fund to finance various programs accounted forin other funds in accordance with budgetary authorizations.

34

REQUIRED SUPPLEMENTARYINFORMATION

35


General Fund

Budgetary Comparison ScheduleYear Ended June 30, 2004

With Comparative Actual Amounts for Year Ended June 30, 2003

2004

RevenuesParish sources:

Ad valorem taxesSales taxesInterest earningsOther

Total parish sourcesState sources:

EqualizationOther

Total state sourcesTotal revenues


Instruction -Regular programsSpecial education programsSpecial programsVocational education programsOther instructional programs

Support services -Pupil support servicesInstructional staff support servicesGeneral administrationSchool administrationBusiness servicesOperation and maintenance of plant servicesStudent transportation servicesCentral services

Non-instructional services:Food servicesCommunity services

Facilities acquisition and constructionDebt service -

PrincipalInterest and fiscal charges

Total expenditures

Excess (deficiency) of revenues over expenditures

Other financing sources (uses)Proceeds from issuance of bondsTransfers inTransfers out


Excess of revenues and othersources over expenditures and other uses

Fund balance, beginning

Fund balance, ending

BudgetOriginal

$ 1,519,5574,791,650137,372268,779

6,717,358

27,084,587702,058

27,786,645

34,504,003

17,136,2124,661,192291,066829,875157,592

1,076,2871,026,2081,114,1512,221,818314,322

2,124,6412,503,161175,776

-1,292

930,000

39,837565

34,603,995

(99,992)

900,000281,513(105,202)

1,076,311

976,319

5,913,656

$ 6,889,975

Final

$1,519,5574,791,650161,005242,647

6,714,859

27,786,645284,013

28,070,65834,785,517

17,136,2124,661,192291,066829,875157,592

1,076,2871,026,2081,114,1512,221,818314,322

2,124,6412,503,161175,776

-1,292

930,000

39,837565

34,603,995

181,522

900,000281,513(104,202)

1,077,311

1,258,833

5,913,656

$7,172,489

Actual

$1,592,2784,749,747161,70296,398

6,600,125

27,277,870511,748

27,789,61834,389,743

16,530,3594,723,929234,222892,807139,024

1,072,299960,524761,866

2,258,625327,310

1,904,3992,561,013203,903

28,2353,424

671,773

26,182565

33,300,459

1,089,284

900,000335,461(342,086)893,375

1,982,659

5,913,656

$7,896,315

VariancePositive(Negative)

$ 72,721(41,903)

697(146,249)(114,734)

(508,775)227,735(281,040)(395,774)

605,853(62,737)56,844(62,932)18,568

3,98865,684352,285(36,807)(12,988)220,242(57,852)(28,127)

(28,235)(2,132)

258,227

13,655-

1,303,536

907,762

53,948(237,884)(183,936)

723,826-

$ 723,826

2003Actual

$1,519,5574,864,140161,006261,253

6,805,956

26,768,560705,909

27,474,469

34,280,425

15,918,1824,461,188205,704771,800148,397

986,916931,131858,406

2,115,945270,144

1,851,8302,520,713173,672

62,4541,21939,374

26,181•

31,343,256

2,937,169

281,513(104,202)

177,311

3,114,480

2,799,176

$5,913,656

36


Title I



2004

RevenuesFederal sources


Instruction -Special programs

Support services -Instructional staff support servicesBusiness servicesOperation and maintenance of plant servicesStudent transportation services

Total expenditures

Excess of revenues over expenditures

Other financing usesTransfers out

BudgetOriginal Final Actual

VariancePositive

(Negative)2003

Actual

$2,219,147 S 2,491,515 $2,491,515 $

1,298,667 2,002,346 2,002,346

$2,231,673

1,307,695

701,02819,23950,291

3262,069,551

149,596

(149,596)

282,7974,85156,570

652,346,629

144,886

(144,886)

282,7974,85156,570

652,346,629

144,886

(144,886)

726,91817,87239,351

-2,091,836

139,837

(139,837)

Excess of revenues overexpenditures and other uses

Fund balance, beginning

Fund balance, ending

37


Disaster Fund



2004

RevenuesFederal sources


Instruction -Regular programs

Support services -School administrationBusiness servicesOperation and maintenance of plant services

Facilities acquisition and constructionTotal expenditures

Deficiency of revenues over expenditures

Other financing sourcesInsurance proceeds

Deficiency of revenues and othersources over expenditures

Fund balance (deficit), beginning

Fund balance (deficit), ending

BudgetOriginal Final

$ 48,051 $

VariancePositive

Actual (Negative)

t cj> - *

2003Actual

$ 48,051

8,315

800,000

(1,103,836)

(35,922)

(1,147,902)

(35,922)

8,315

1,22530

644,317209,213863,100

(815,049)

-

-150,229953,607

1,103,836

(1,103,836)

-

-201,198946,704

1,147,902

(1,147,902)

--

(50,969)6,903

(44,066)

(44,066)

-1,255

644,317230,086883,973

(835,922;

800,000

(44,066) (35,922)

$(1,183,824) $(44,066)

38


Reorganization Construction


2004Variance

Budget PositiveOriginal Final Actual (Negative)

ExpendituresFacilities acquisition and construction $ - $ - $ 2,325 $ (2,325)

Other financing sourcesProceeds from issuance of bonds 4,000,000 4,000,000 4,000,000 -

Excess of revenues and othersources over expenditures and other uses 4,000,000 4,000,000 3,997,675 2,325

Fund balance, beginning - ^__ - -

Fund balance, ending $ 4,000,000 $ 4,000,000 $3,997,675 £ 2,325

39

OTHER SUPPLEMENTARY INFORMATION

40


Nonmajor Governmental Funds

Combining Balance Sheet - By Fund TypeJune 30, 2004


Special Debt CapitalRevenue Service Projects

Totals(Memorandum Only)2004 2003

ASSETS

Cash and interest-bearing depositsReceivables:

Due from other governmental agenciesInventories, at cost

Total assets

$1,705,703 S 517,341 $65,696 $2,288,740 $1,874,531

758,48180,916

758,48180,916

709,581108,028

$2,545,100 $517,341 $65,696 $3,128,137 $2,692,140

LIABILITIES AND FUND BALANCES

Liabilities:Accounts payableSalaries payableContracts payableRetainage payableDue to other funds

Tota) liabilities

Fund balances:Reserved for inventoryReserved for debt retirementDesignated for capital expendituresUnreserved, undesignated

Total fund balances

Total liabilities and fund balances

$ 396,597332,65517,54612,161

451,561

1,210,520

80,916

1,253,6641,334,580

517,34165,696

517,341 65,696

396,597 $ 125,154332,655 387,47817,546 60,82312,161 11,453

451,561 513,592

1,210,520 1,098,500

80,916517,34165,696

1,253,6641,917,617

108,028471,887100,150913,575

1,593,640

$2,545.100 $517,341 $65,696 $3,128,137 $2,692,140

41


Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures and Changes in Fund Balances - By Fund TypeYear Ended June 30, 2004


RevenuesParish sources -

Ad valorem taxesOther

State sourcesFederal sources

Total revenues



Support services -Pupil support servicesInstructional staff support servicesGeneral administrationSchool administrationBusiness servicesOperation and maintenance of plant servicesStudent transportationCentral services

Non-instructional services -Food services

Facilities acquisition and constructionDebt service:

Principal retirementInterest and fiscal charges

Total expenditures

Excess (deficiency) of revenues overexpenditures

Other financing sources (uses):Transfers inTransfers out


Excess (deficiency) of revenues andother soucres over expenditures andother uses



SpecialRevenue

: 1,418,212405,680

1,417,6654,909,1748,150,731

32,969861,569

1,012,93780,964

123,237544,647

220,341257,205

48,214104,581

8,3471,472,844

26,07146,092

2,925,430213,310

7,978,758

171,973

278,087(137,083)

141,004

312,977

1,021,603

$1,334,580

DebtService

$696,14716,197

712,344

23,651

310,000343,746

677,397

34,947

10,507

10,507

45,454

471,887

$517,341

CapitalProjects

684

684

Totals(Memorandum^Only)

35,138

35,138

(34,454)

100,150

$65,696

2004

$2,114,359422,561

1,417,6654,909,1748,863,759

32,969861,569

1,012,93780,964

123,237544,647

220,341257,205

71,865104,581

8,3471,472,844

26,07146,092

2,925,430248,448

310,000343,746

8,691,293

172,466

288,594(137,083)151,511

323,977

1,593,640

$1,917,617

2003

$2,135,963426,900

1,061,2584,976,5648,600,685

42,599639,600

1,344,99383,275

123,260629,794

133,043414,891

59,507101,764

3,6801,277,227

30,281154,850

2,823,5461,265,845

290,000345,225

9,763,380

(1,162,695)

108,473(145,947)

(37,474)

(1,200,169)

2,793,809

$1,593,640

42

NONMAJOR SPECIAL REVENUE FUNDS

District 2 Maintenance and District 7B Maintenance FundsTo account for receipt and use of the proceeds of ad valorem taxes levied for the purpose of maintaining andimproving the schools within each district and the proceeds of state revenue received.

Basile High School Athletic FundTo account for the receipt and use of proceeds of ad valorem taxes levied for the operation and maintenanceof the Basile High School athletic department.

8G ProgramsTo account for funds from state sources to provide a computer based introduction to writing and reading forgrades K and 1 in all elementary schools in the parish.

TANFTo account for funds from federal sources for the purpose of providing students with an avenue forachieving academically and earning credentials that will make it possible for them to exit high school andenter postsecondary education and/or the workforce.

K-3 Reading/Math InitiativeTo account for funds from state sources to improve reading skills of K-3 students who are at risk orexperiencing difficulty in reading.

Rural Education AchievementTo account for funds from federal sources to provide assistance to rural districts to carry out activities tohelp improve the quality of teaching and learning in their schools.

Adult EducationTo account for funds from federal and state sources utilized to provide instruction to adults working towarda high school diploma and to provide continuing education courses.

Miscellaneous FundTo account for miscellaneous, nonreoccuring local grants.

Workforce InvestmentTo account for funds from the Job Training Partnership Act Program of the St. Landry Parish Police Jury.The programs are designed to prepare economically disadvantaged individuals and other individuals facingserious barriers to employment and who are in special need of training to obtain productive employment.

Improving Teacher QualityTo account for federal funds provided to increase the academic achievement of students by helping schoolsto improve teacher and principal quality and to ensure that all teachers are highly qualified.

Innovative Education Program StrategiesTo account for federal funds used to support local educational reform efforts, provide a continuing source ofinnovation and educational improvement, and develop programs to improve school, student and teacherperformance.

43

NONMAJOR SPECIAL REVENUE FUNDS (CONTINUED)

Special EducationIDEA Funds are federally financed programs of free education in the least restricted environment in childrenwith exceptionalities.

School Food ServiceTo account for funding which provides nourishing morining and noon meals for students in all grades. Thisfund is supplemented by both federal and state funds that are based on reimbursement and participation.

LATAAPTo account for state funds to provide direct assistance and assessment services to new teachers.

Vocational EducationTo account for state allocated federal funds to assist and conduct vocational education programs for personswho desire and need education and training for employment.

Drug Free SchoolTo account for state allocated federal funds to be used in educational programs which provide guidance andcounseling on drugs.

Fund for the Improvement of EducationTo account for federal funds needed to improve the quality of education, assist students to meet challengingState content standards, and contribute to the achievement of elementary and secondary students.

MedicaidTo account for state funds to provide medical assistance for students.

Child SearchTo account for state funds to be used for family service coordination and other early intervention services foreligible children who are not on Medicaid or for services not reimbursable by Medicaid.

English Language Acquisition GrantsTo ensure that limited English proficient children attain English proficiency and meet the same challengingState academic content and student achievement standards as all children are expended to meet.

Leap 21/Gee 21/SchooI RewardsTo account for state funds to provide a summer remediation program to those students who scored at theunsatisfactory achievement level from the spring administration of the Leap 21.

Rapides Foundation GrantTo account for funds received from Rapides Foundation, a Louisiana non-profit corporation, to improvestudent achievement by producing intellectual and challenging work with teachers and other professionals.

44

NONMAJOR SPECIAL REVENUE FUNDS (CONTINUED)

Education ExcellanceTo account for state tabacco funds used to improve the schools math instructional programs for grades K-8.

Techonolgy GrantsTo account for funds to be used for academic achievemement through the use of technology.

School ImprovementTo account for state funds used to carry out Corrective Actions and School Improvement responsibilitiesunder state accountability.

45

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Nonmajor Special Revenue Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund BalancesYear Ended June 30, 2004

With Comparative Totals for Year Ended June 30, 2003

Revenues:Parish sources -

Taxes:Ad valorem

Interest earningsOther

State sources -EqualizationOther

Federal sourcesTotal revenues

Expenditures:Current:


Support services -Pupil support servicesInstructional staff servicesGeneral administrationSchool administrationBusiness servicesOperation and maintenance of plant servicesStudent transportationCentral services

Non-instructional services -Food services

Facility acquisition and constructionTotal expenditures

Excess (deficiency) of revenuesover expenditures


Total other financingsources (uses)

Excess (deficiency) of revenues andother sources over expendituresand other uses

Fund balances (deficit), beginning

Fund balances (deficit), ending

BasileHigh

District 2 District 7B School 8GMaintenance Maintenance Athletic Programs

$ 1,169,903 $ 212,897 $ 35,412 $ -

-

10,000 - - 161,862

1,179,903 212,897 35,412 161,862

4,490 28,4791,153

145,208.

22,155

21338,164 7,555 2,20086,603 17,214

i 1,136,672 243,960

154,485 3,7951,415,924 277,014 31,832 167,576

(236,021) (64,117) 3,580 (5,714)

95,276 - - 5,714

95,276 - - 5,714

(140,745) (64,117) 3,580

111,038 95,765 23,287

$ (29,707) $ 31,648 $ 26,867 $ -

TANF

$ -

46

433,758433,804

-287,681

3,457

105,536

2,853-764

10,243

-

410,534

23,270

12,551(19.849)

(7,298)

15,972

(11,192)

$ 4,780

K-3 ReadingMath

Initiative

$

-

102,688

102,688

---

102,688

•

--

-

-

102,688

-

.

$

49

Rural Adult Miscellaneous WorkforceEducation Education Fund Investment

Improving InnovativeTeacher Education Special SchoolQuality Strategies Education Food Service

.185,185

7,671

3,765

19,62356,69980,087

7,671

77,507

7,837

879

1,452

87,675

2,218

15,11115,111

15,111

2,218 15,111

--

-

614,367614,367

-

483,264

95,116-

.---

-

578,380

--

-32,597

45,393 1,290,60545,393 1,323,202

860,41642,743 8,043

47,896132,886

295

8,34773,86522,56744,334

55,03042,743 1,253,679

11,614296,347

360,000

2,246,8342,914,795

-

-

--

_2,266--

2,925,430

2,927,696

514 (2,218) 35,987 2,650 69,523 (12,901)

7,795(207)

7,588

(5,000)

(5,000)

(35,987)

(35,987)

(2,650)

(2,650)

(69,523)

(69,523)

156,635

156.635

(7,218)

7,218

143,734

770.608

S 914,342

(continued)

50


Nonmajor Special Revenue Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued)Year Ended June 30,2004

With Comparative Totals for Year Ended June 30, 2003

Drug Funds forVocational Free Improving Child

LaTAAP Education School Education Medicaid Search

Revenues:Parish sources -

Taxes:A d valorem $ - $ - $ - $ - $ - $ -

Interest earnings - . . . . .Other - . . . . .

State sources -Equalization - . . . . .Other 13,195 - - - 126,617

Federal sources _ 123,237 45,749 - _- -Total revenues 13,195 123,237 45,749 - 126,617 -

Expenditures:Current:

Instruction -Regular programs - . . . . .Special education programs - . . . . .Special programs - - 44,852Adult a n d continuing education programs - . . . . .Vocational education programs - 123,237 . . . .Other instructional programs 13,195 -

Support services -Pupil support services - 110,520Instructional staff services - . . . . .General administration - . . . . .School administration - . . . . .Business services - . . . . .Operation a n d maintenance o f plant services - . . . 9 2 1Student transportation - . . . . .Central services - . . . . .

Non-instructional services -Food services - . . . . .

Facility acquisition and construction -_ - - - _- -Total expenditures 13.195 123,237 44,852 - 111,441 -

Excess (deficiency) of revenuesover expenditures - _- 897 - 15,176 _ _ _ - _

Other financing sources (uses):Transfers i n . . . . . .Transfers out -

Total other financing sources(uses)

Excess (deficiency) of revenues andother sources over expendituresand other uses

Fund balances (deficit), beginning

Fund balances (deficit), ending

51

Class Leap 21/Size Gee 21/

Reduction Sen Reward

1,209

,146

126,106

1,209 126,106

107,609

16

4,0383,504

1,146 115,167

63 10,939

RapidesFoundation

Grant

$ -

93,908

-

93,908

21,602

61,925

83,527

10,381

EducationExcellence

S

-

420,840

420,840

95,525

-

95,525

325,315

-

10,381

33,289

325,315

(4,221)

10,899

$ 10,899 $ 43,670 $ 321,094

echnology SchoolGrants

Totals

9,74128,02737,768

16,941

18,284

306

35,531

2,237

Improvement 2004

$ - $ 1,418,21211,614

394,066

360,00034,396 1,057,665

4,909,17434,396 8,150,731

32,969861,569

1,012,93780,964

123,23734,396 544,647

220,341257,205

48,214104,581

8,3471 ,472,844

26,07146,092

2,925,430213,310

34,396 7,978,758

171,973

278,087(137,083)

141,004

312,977

1,021,603

S - S 1,334,580

2003

$1,434,21111,850

399,563

360,000701,258

4,976,5647,883,446

42,599639,600

1,344,99383,275

123,260629,794

133,043414,891

42,464101,764

3,6801,277,227

30,281154,850

2,823,54676,338

7,921,605

(38,159)

108,473(145,947)

(37,474)

(75,633)

1,097,236

$1,021,603

52


Combined Statement of Revenues, Expenditures, and Changes in Fund BalancesBudget (GAAP Basis) and Actual

Governmental Fund Types - Special Revenue FundsYear Ended June 30, 2004

Special Revenue Funds

Revenues:Parish sourcesState sourcesFederal sources

Total revenues

Expenditures:Current -

Instruction:Regular programsSpecial education programsSpecial programsAdult and continuing education programsVocational education programsOther instructional programs

Support services:Pupil support servicesInstructional staff servicesGeneral administrationSchool administrationBusiness servicesOperation and maintenance of plant servicesStudent transportationCentral services

Non-instructional services:Food services

Facilities acquisition and constructionTotal expenditures

Excess of revenues over expenditures



Excess (deficiency) of revenues and othersources over expenditures and other uses



Budget

$1,880,3451,073,4065,035,7917,989,542

31,038762,860332,26671,834

120,000606,342

142,842767,52642,006

112,92024,118

1,914,98333,75134,409

2,718,933246,894

7,962,722

26,820

119,103(148,499)

(29,396)

(2,576)

1,021,603

VarianceFavorable

Actual (Unfavorable)

$1,823,8921,417,6654,909,1748,150,731

32,969861,569

1,012,93780,964

123,237544,647

220,341257,20548,214

104,5818,347

1,472,84426,07146,092

2,925,430213,310

7,978,758

171,973

278,087(137,083)141,004

312,977

1,021,603

$ (56,453)344,259

(126,617)161,189

(1,931)(98,709)

(680,671)(9,130)(3,237)61,695

(77,499)510,321

(6,208)8,339

15,771442,139

7,680(11,683)

(206,497)33,584

(16,036)

145,153

158,98411,416

170,400

315,553

-

$1,019,027 $1,334,580 $ 315,553

53

NONMAJOR DEBT SERVICE FUNDS

District 1 Sinking FundTo accumulate monies for the payment of the 1985 bonds of School District No. 1 of the fifth police juryward, Evangeline Parish, Louisiana, which are serial bonds due in annual installments, plus interest, throughmaturity in 2005. Debt service is financed by the levy of an ad valorem tax.

District 7 Sinking FundTo accumulate monies for the payment of the 1998 general obligation school bonds of School District No. 7,which are serial bonds due in annual installments, plus interest, through maturity in 2018. Debt service isfinanced by the levy of an ad valorem tax.

District 4 Sinking FundTo accumulate monies for the payment of the 2001 general obligation school bonds of School District No. 4,which are serial bonds due in annual installments, plus interest, through maturity in 2021. Debt service isfinanced by the levy of an ad valorem tax.

Certificates of Indebtedness, Series 2003To accumulate monies for the payment of the $900,000 Certificates of Indebtedness, Series 2003, which areserial bonds due in annual installments, plus interest, through maturity in 2013. Debt service is financed bythe excess annual revenues in the General Fund.

Reorganization Sinking FundTo accumulate monies for the payment of the $4,000,000 School Improvement Bonds, Series 2004 which areserial bonds due in annual installments, plus interest, through maturity in 2019. Debt service is financed bythe excess annual revenues in the General Fund.

54

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NONMAJOR CAPITAL PROJECTS FUNDS

W. \V. Stewart Construction FundTo account for the financing and construction of a new elementary school within School District No. 7 andrenovations and improvements to the Basile High School/Middle School. Funds have been provided throughthe issuance of $3,350,000 General Obligation School Bonds, Series 1998.

Pine Prairie Construction FundTo account for funds obtained for the purpose of acquiring and/or improving lands for building sites andplaygrounds, construction of necessary sidewalks and streets and purchasing/improving school buildings andother school related facilities within the District. Funds have provided through the issuance of $3,750,000General Obligation School Bonds, Series 2001.

OZAB Qualified Zone Academy BondsTo account for funds received from the Louisiana Local Government Environmental Facilities andCommunity Development Authority for the purpose of rehabilitating or repairing the public school facility orproviding equipment.

57

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FIDUCIARY FUND

AGENCY FUNDS

School Activity FundsTo account for individual school monies on deposit in various bank accounts. While the school activityaccounts are under the supervision of the School Board, they belong to the individual schools or theirstudent bodies and are not available for use by the School Board.

60


Fiduciary FundsAgency Funds

School Activity Funds

Statement of Fiduciary Assets and LiabilitiesJune 30, 2004


2004 2003

ASSETS

Cash and interest-bearing deposits $362,763 $375,611

LIABILITIES

Liabilities:School activity funds payable $362,763 $375,611

61


Fiduciary FundsAgency Funds

School Activity Funds

Schedule of Changes in Deposits Due OthersYear Ended June 30, 2004

SchoolBalance

June 30, 2003

Basile HighBayou Chicot HighChataignier HighMamou HighMamou Lower ElementaryPine Prairie HighVidrine HighVille Platte HighVille Platte Lower ElementaryJames Stephens ElementaryMamou Upper ElementaryW. W. Stewart ElementaryCarver ElementaryHester Heath Elementary

Total balances

Additions DeductionsBalance

June 30, 2004

$ 30,6897,54219,30727,81928,75077,67344,0586,54125,87340,64823,1187,93912,02623,628

$ 159,369127,05936,870130,99764,400194,840140,113190,54662,15949,36272,72117,59512,91845,835

$ 157,649115,37547,207136,62759,057204,187136,723181,38560,85258,92177,85418,72317,30345,769

32,40919,2268,97022,18934,09368,32647,44815,70227,18031,08917,9856,8117,64123,694

$375,611 $1,304,784 $1,317,632 $362,763

62

COMPLIANCE, INTERNAL CONTROL

AND

OTHER GRANT INFORMATION

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCCERTIFIED PUBLIC ACCOUNTANTS

C. Burton Kolder. CPA*Russell F. Champagne, CPA* __ _ ,._..Victor R. Slaven, CPA' r.U. BOX OOO

ConraOO. Chapman CPA- VJIIe Platte, LA 70586 WEBSITE:

£ ^F !,1 , ™, WWW.KCSRCPAS.COMGerald A, Thibodeaux, Jr., CPA'

Phone (337) 363-2792

Robe, S. Carter, CPA FaX <337> 363-3049 MEMBER OF:

Allen J LaBry, CPA AMERICAN IMSTITUTE OFHarry J Clostio CPA CERTIFIED PUBLIC ACCOUNTANTSPenny Angel I e Sc rug gins, CPA

ChnslineL Cousin. CPA SOCIETY OF LOUISIANAMary T. Th.bodeaux CPA CERTIFIED PUBLIC ACCOUNTANTSKelly M. Doucet, CPAKenneth J. Radial, CPACheryl L. Bartiey, CPA, CVA

. r . REPORT ON COMPLIANCE AND ON INTERNAL CONTROLA Professional Accounting Corporation

OVER FINANCIAL REPORTING BASED ON AN AUDIT OFFINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS

Mr. Rayford Fontenot, Superintendent,and Members of the Evangeline Parish School Board


We have audited the financial statements of the governmental activities, each major fund, and theaggregate remaining fund information of the Evangeline Parish School Board, (the School Board) as of andfor the year ended June 30, 2004, which collectively comprise the School Board's basic financial statementsand have issued our report thereon dated November 15, 2004. We conducted our audit in accordance withauditing standards generally accepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General of theUnited States.

Compliance

As part of obtaining reasonable assurance about whether the School Board's financial statements arefree of material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts and grants, noncompliance with which could have a direct and material effect on thedetermination of financial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit and, accordingly, we do not express such an opinion. The resultsof our tests disclosed an instance of noncompliance that is required to be reported under GovernmentAuditing Standards, which is described in the accompanying summary schedule of current and prior yearaudit findings as item 04-1(C).

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the Evangeline Parish School Board's internalcontrol over financial reporting in order to determine our auditing procedures for the purpose of expressingour opinion on the financial statements and not to provide assurance on the internal control over financialreporting. Our consideration of the internal control over financial reporting would not necessarily disclose allmatters in the internal control over financial reporting that might be material weaknesses. A materialweakness is a condition in which the design or operation of one or more of the internal control componentsdoes not reduce to a relatively low level the risk that misstatements in amounts that would be material inrelation to the financial statements being audited may occur and not be detected within a timely period by

183 South Beadle Road 113 East Bridge Street 133 East Wattdil 1234 David Drive, Suite 105 408 W. Cotton Street 332 W Sixth Avenue 200 South Main StreetLafayette, LA 70508 Breaux Bridge. LA 70517 Marksville, LA 71351 Morgan City, LA 70380 VJI Ie Plane. LA 705E6 Oberlin, LA 70655 Abbeville, LA 70510PhoneI337| 232-4141 Phone(337) 332-4020 Phone(3IB)253-9252 Phone(985}384-2020 Phone(337)363-2792 Phone (337) 639-4737 Phone(337) S93-7944Fax (337) 232-8660 Fas (337) 332-2867 Fax (318) 253-S681 Fax (985) 384-3020 Fax (337) 363-3049 Fa* (337) 639-4568 Fax (337) 893-7946

64

employees in the normal course of performing their assigned functions. We noted no matters involving theinternal control over financial reporting and its operation that we consider to be material weaknesses.However, we noted other matters involving the internal control over financial reporting that we have reportedto management of the School Board in a separate letter dated November 15, 2004.

This report is intended solely for the information of the School Board, the School Board'smanagement, and federal awarding agencies and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report isdistributed by the Legislative Auditor as a public document.

Kolder, Champagne, Slaven & Company, LLCCertified Public Accountants

Ville Platte, LouisianaNovember 15,2004

65

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCC. Burton Kolder. CPA'Russell F. Champagne, CPA*Victor R. Slaven,CPA*Caraad 0. Chapman, CPA*P. Troy Courville, CPA'Gerald A Tfiibodeaux, Jr., CPA'

Robert S. Carter. CPAAllen J. LaBry, CPAHarry J. Clostio, CPAPenny Angelle Scruggins, CPAChristine L. Cousin, CPAMary T. Thibodeaux, CPAKelly M. Doucet. CPAKenneth J. Radial. CPACheryl L. Bartley, CPA, CVA

" A Professional Accounting Corporation



Phone (337) 363-2792Fax (337) 363-3049

WEBSITE:WWW KCSRCPAS.COM

MEMBER OF;



REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLETO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133



Compliance

We have audited the compliance of the Evangeline Parish School Board (the School Board), with thetypes of compliance requirements described in the U. S. Office of Management and Budget (QMS') CircularA-133 Compliance Supplement that are applicable to its major federal program for the year ended June 30,2004. The School Board's major federal program is identified in the summary of auditor's results section ofthe accompanying schedule of findings and questioned costs. Compliance with the requirements of laws,regulations, contracts and grants applicable to each of its major federal programs is the responsibility of theSchool Board's management. Our responsibility is to express an opinion on the School Board's compliancebased on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted inthe United States of America; the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits ofStates, Local Governments and Non-Profit Organizations. Those standards and OMB Circular A-133 requirethat we plan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on a majorfederal program occurred. An audit includes examining, on a test basis, evidence about the School Board'scompliance with those requirements and performing such other procedures, as we considered necessary in thecircumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does notprovide a legal determination on the School Board's compliance with those requirements.

In our opinion, the Evangeline Parish School Board complied, in all material respects, with therequirements referred to above that are applicable to each of its major federal programs for the year endedJune 30, 2004.

I S3 South Beadle RoaJLafayette. LA 7050SPhone 13VJ) 131-4141Fax(317)232-8660

I 13 East Bridge StreetBreaiK Uridge, LA 70517Phone(111)131.402ftFax (337) 332-2867

133 East WaddllMarksvillc, LA 71351Phone (US) 251-W1F a x ( 3 l 8 ) 2 5 J - 8 6 8 l

1234 David Drive, Suite 105Morgan City. LA 71)380Phone (98S) 184-2(120Fax(085)384-3020

408 W. Cotton Si reelVil le Plalle. LA 70586Phone tyn^M-lTOFa*(337)363-3049

332 W. Sixth AvenueOherlin, LA 70655

Fax (337) 639-4568

200 South Main StreetAbbeville, LA 70510Phone 1337) 593-1944Fax(337)893-7946

66

Internal Control Over Compliance

The management of the School Board is responsible for establishing and maintaining effectiveinternal control over compliance with requirements of laws, regulations, contracts and grants applicable tofederal programs. In planning and performing our audit, we considered the School Board's internal controlover compliance with requirements that could have a direct and material effect on a major federal program inorder to determine our auditing procedures for the purpose of expressing our opinion on compliance and totest and report on the internal control over compliance in accordance with OMB Circular A-133.

Our consideration of the internal control over compliance would not necessarily disclose all mattersin the internal control that might be material weaknesses. A material weakness is a condition in which thedesign or operation of one or more of the internal control components does not reduce to a relatively low levelthe risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that wouldbe material in relation to a major federal program being audited may occur and not be detected within a timelyperiod by employees in the normal course of performing their assigned functions. We noted no mattersinvolving the internal control over compliance and its operation that we consider to be material weaknesses.

This report is intended for the information of the School Board, the School Board's management, andfederal awarding agencies and pass-through entities and is not intended to be and should not be used byanyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributedby the Legislative Auditor as a public document.

Koldery Champagne, Slaven & Company, LLCCertified Public Accountants


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Notes to Schedule of Expenditures of Federal AwardsYear Ended June 30, 2004

(1) Basis of Accounting

The accompanying Schedule of Expenditures of Federal Awards presents the federal grantactivity of the Evangeline Parish School Board and is presented on the modified accrual basis ofaccounting, which is described in Note 1 to the basic financial statements for the year ended June 30,2004. The information in this schedule is presented in accordance with the requirements of OMBCircular A-133, Audits of States. Local Governments, and Non-ProFit Organizations; therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparationof, the basic financial statements.

(2) Commodities

Nonmonetary assistance is reported in the schedule at the fair market value of thecommodities received and disbursed. At June 30, 2004, the School Board had $80,916 ofcommodities inventory remaining.

70


Schedule of Findings and Questioned CostsYear Ended June 30, 2004

Part I. Summary of Auditor's Results:

1. An unqualified report was issued on the basic financial statements.

2. No reportable conditions in internal control were disclosed by the audit of the basic financialstatements.

3. There were no material instances of noncompliance.

4. No reportable conditions in internal control over the major programs were disclosed by theaudit of the basic financial statements.

5. An unqualified opinion was issued on compliance for the major program.

6. The audit disclosed no findings required to be reported under Section 510(a) of Circular A-133.

7. The major program was Title I Grants to Local Educational Agencies.

8. The dollar threshold used to distinguish between Type A and Type B programs, as describedin Section 520(b) of Circular A-133 was $300,000.

9. The auditee did qualify as a low-risk auditee under Section 530 of Circular A-133.

Part II. Findings which are^equired to be reported in accordance withjrenerally accepted governmentalauditing standards:

A. Compliance Findings -

There were no compliance findings.

B. Internal Control Findings -

There were no internal control findings.

71


Schedule of Findings and Questioned CostsYear Ended June 30, 2004

Part III. Findings and questioned costs for Federal awards which include audit Findings as defined in Section510fa) of Circular A-133:

There are no findings that are required to be reported under the above guidance.

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SCHEDULES REQUIRED BY STATE LAW

(R S 24 514 - PERFORMANCE AND STATISTICAL DATA)

74

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCCERTIFIED PUBLIC ACCOUNTANTS

C Burton Kolder. CPA"Russell F. Champagne, CPA*Victor R Slavan, CPA- P.O. DOX 588

Conrad O. Chapman, CPA' Vlllp PlattP I A VflRRfiP. TroyCourville, CPA' V1116 r 13116, LA /UOOO WEBSITE

Gerald A Thibodeaux, Jr.. CPA' WWW.KCSRCPAS COM

Phone (337) 363-2792Robert S. Carter, CPA ^3X (337) 363-3049 MEMBER OF:Allen J. LaBry, CPAHarry j. Closlio, CPA AMERICAN INSTITUTE OFPenny Angelle Scruggins. CPA CERTIFIED PUBLIC ACCOUNTANTSChristine L Cousin, CPA

Mary T. Thibodeaux, CPA AORFFD-T TPON PROPFDTIRFS RFPORT SOCIETY OF LOUISIANAKelly M. Doucet, CPA AUKttLJ-U f <JIN rK.UU£,UUKta RE,rUK 1 CERTIFIED PUBLIC ACCOUNTANTS

Kennemj. Rachai CPA ON SCHOOL BOARD PERFORMANCE MEASURESCheryl L. Bartley, CPA, CVA

• A Professional Accounting Corporation



We have performed the procedures included in the Louisiana Governmental Audit Guide and enumeratedbelow, which were agreed to by management of the Evangeline Parish School Board and the LegislativeAuditor, State of Louisiana, solely to assist users in evaluating management's assertions about theperformance and statistical data accompanying the annual financial statements of Evangeline Parish SchoolBoard and to determine whether the specified schedules are free of obvious errors and omissions as providedby the Board of Elementary and Secondary Education (BESE) Bulletin. This agreed-upon proceduresengagement was performed in accordance with standards established by the American Institute of CertifiedPublic Accountants and applicable standards of Government Auditing Standards. The sufficiency of theseprocedures is solely the responsibility of the specified users of the report. Consequently, we make norepresentation regarding the sufficiency of the procedures described below either for the purpose for whichthis report has been requested or for any other purpose.

Our procedures and findings relate to the accompanying schedules of supplemental information and are asfollows:

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

1. We selected a random sample of 25 transactions and reviewed supporting documentation to determine ifthe sampled expenditures/revenues are classified correctly and are reported in the proper amounts for eachof the following amounts reported on the schedule:

• Total General Fund Instructional Expenditures,

• Total General Fund Equipment Expenditures,

• Total Local Taxation Revenue,

• Total Local Earnings on Investment in Real Property,

• Total State Revenue in Lieu of Taxes,

• Nonpublic Textbook Revenue, and

• Nonpublic Transportation Revenue.

There were no exceptions noted.

185 Suulh lieadle Road I 13 Cast Bridge Slreet !33 F_ast Waddil 1234 David Drive. Suite 105 4<)g W. Cotton Street 332 W. Sixth Avenue 200 South Main StreetLafayette. LA 70508 Breau* Bridge. LA 705 17 Marksville, LA 71.151 Morgan City, LA 70.180 Ville Plane. LA 70.SS6 Qberlin. LA 70655 Abbeville LA 70510Phone (.137) 232-4M I Phone (.1.17] 132-1020 Phone 0 IS) 253-9252 Phone (985) 384-2020 Phone (B7) 163-2792 Phone (337) 6.19-4737 Phone (337) B'l.1-7944Fa-; (337) 232-B660 Fax (337) 332-2867 Fax (318) 253-8681 Fax (185) 384-3020 Fax (337) 363-3049 Fax (337) 639--I56S Fax (337) 893-7946

75

Education Levels of Public School Staff (Schedule 2^

2. We reconciled the total number of full-time classroom teachers per the schedule "Experience of PublicPrincipals and Full-time Classroom Teachers" (Schedule 4) to the combined total number of full-timeclassroom teachers per this schedule and to school board supporting payroll records as of October 1st.


3. We reconciled the combined total of principals and assistant principals per the schedule "Experience ofPublic Principals and Full-time Classroom Teachers" (Schedule 4) to the combined total of principals andassistant principals per this schedule.


4. We obtained a list of full-time teachers, principals, and assistant principals by classification as of October1st and as reported on the schedule. We traced a random sample of 25 teachers to the individual'spersonnel file and determined if the individual's education level was properly classified on the schedule.


Number and Type of Public Schools (Schedule 3)

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


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

6. We obtained a list of full-time teachers, principals, and assistant principals by classification as of October1st and as reported on the schedule and traced the same sample used in procedure 4 to the individual'spersonnel file and determined if the individual's experience was properly classified on the schedule.


Public Staff Data (Schedule 5^

7. We obtained a list of all classroom teachers including their base salary, extra compensation, and ROTC orrehired retiree status as well as full-time equivalent as reported on the schedule and traced a randomsample of 25 teachers to the individual's personnel file and determined if the individual's salary, extracompensation, and full-time equivalents were properly included on the schedule.

There was one exception noted.

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


76

Class Size Characteristics ^Schedule 6)

9. We obtained a list of classes by school, school type, and class size as reported on the schedule andreconciled school type classifications to Schedule 3 data, as obtained in procedure 5. We then traced arandom sample of 10 classes to the October 1st roll books for those classes and determined if the class wasproperly classified on the schedule.


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

10. We obtained test scores as provided by the testing authority and reconciled scores as reported by thetesting authority to scores reported in the schedule by Evangeline Parish School Board.


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



The Iowa Tests (Schedule 91



We were not engaged to, and did not, perform an examination, the objective of which would be the expressionof an opinion on management's assertions. Accordingly, we do not express such an opinion. Had weperformed additional procedures, other matters might have come to our attention that would have beenreported to you.

This report is intended solely for the use of management of Evangeline Parish School Board, the LouisianaDepartment of Education, the Louisiana Legislature, and the Legislative Auditor, State of Louisiana, andshould not be used by those who have not agreed to the procedures and taken responsibility for the sufficiencyof the procedures for their purposes. Under Louisiana Revised Statue 24:513, this report is distributed by theLegislative Auditor as a public document.



77

Schedule 1


General Fund Instructional and Support Expendituresand Certain Local Revenue SourcesFor the Year Ended June 30, 2004

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

Classroom Teacher Salaries $ 15,788,396Other Instructional Staff Activities 27,368Employee Benefits 6,003,579Purchased Professional and Technical Services 24,184Instructional Materials and Supplies 440,308Instructional Equipment 21,904

Total Teacher and Student Interaction Activities 22,305,739

Other Instructional Activities

Pupil Support Activities 1,072,299Less: Equipment for Pupil Support Activities -

Net Pupil Support Activities 1,072,299

Instructional Staff Services 960,524Less: Equipment for Instructional Staff Services (4,117)

Net Instructional Staff Services 956,407

Total General Fund Instructional Expenditures $ 24,334,445

Total General Fund Equipment Expenditures $ 80,586

Certain Local Revenue SourcesLocal Taxation Revenue:

Constitutional Ad Valorem Taxes $ 467,078Renewable Ad Valorem Tax 1,046,828Debt Service Ad Valorem TaxUp to 1% of Collections by the Sheriff on Taxes Other than School Taxes 78,371Sales and Use Taxes 4,749,747

Total Local Taxation Revenue $ 6,342,024

Local Earnings on Investment in Real Property:Earnings from 16th Section Property $ 19,804Earnings from Other Real Property

Total Local Earnings on Investment in Real Property $ 19,804

State Revenue in Lieu of Taxes:Revenue Sharing - Constitutional Tax $ 62,474Revenue Sharing - Other Taxes 172,363Revenue Sharing - Excess PortionOther Revenue in Lieu of Taxes

Total State Revenue in Lieu of Taxes $ 234,837

Nonpublic Textbook Revenue $ 23,661Nonpublic Transportation Revenue $ 108,484

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KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCC. Burton Kolder, CPA'Russell F. Champagne, CPA"Victor R. Slaven, CPA"Conrad 0. Chapman. CPA'P. Troy Courville. CPA'Gerald A. Thibodeaux, Jr., CPA'

Robert S. Carter, CPAAllen J.LaBry, CPAHarry J. Clostio. CPAPenny Angelle Scruggins, CPAChristine L. Cousin. CPAMary T. Thibodeaux, CPAKelly M. Doucet. CPAKenneth J. Rachal. CPACheryl L. Bartley, CPA, CVA

* A Professional Accounting Corporation



Phone (337) 363-2792Fax (337) 363-3049

WEB SITE:WWW.KCSRCPAS.COM

MEMBER OF:



Management Letter

Mr. Rayford J. Fontenot, Superintendentand Members of the Evangeline Parish School Board


During our audit of the financial statements of the Evangeline Parish School Board, as of and for theyear ended June 30, 2004, we noted certain areas in which improvements in the accounting system andfinancial practices may be desirable. Therefore, we submit the following suggestions for your consideration:

1. In performance of School Activity Funds testing, numerous findings were notedinvolving internal control, bank reconciliations, cash receipts, and cash disbursements.Internal control procedures should be implemented in order to resolve the findingsnoted.

2. Controls over the fixed asset inventory system should be improved. The followingdeficiencies were noted while performing the inventory inspection:

a) Items were disposed of and not removed from the inventory.b) Items were transferred to another location and not corrected on the

inventory.c) Several new purchases were not added to the inventory.d) Item had no tag.e) Numerous items could not be found on the inventory list.

We would like to express our appreciation to you and your office staff for the courtesies andassistance rendered to us during the performance of our audit. Should you have any questions or needassistance in implementing any of our suggestions, please feel free to contact us.



183 South Beadle RoadLafayette, LA 70508Phone(337)232-4141Fax (337) 232-8660

113 East Bridge StreetBreaux Bridge, LA 70517Phone(337)332-4020Fax (337)333-2867

133 East WaddilMarksville, LA 71351Phone(318)253-9252Fax (318) 253-8681

1234 David Drive, Suite 105Morgan City. LA 70380Phone (985) 384-2020Fax (985) 384-3020

408 W. Cotton StreetVil le Platte, LA 70586Phone (337) 363-2792Fax (337) 363-3049

332 W.Six lh AvenueOberlin, LA 70655Phone (337) 639-4737Fax (337) 639-4568

200 South Main StrewAbbeville, LA 70510Phone(337)893-7944Fax (337) 893-7946

Evangeline Parish School Board - app.lla.state.la.us · SCHEDULES REQUIRED BY STATE LAW Agreed-Upon...

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