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NATCHITOCHES PARISH SCHOOL BOARD SCHOOL ACTIVITY FUNDS

FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016

Natchitoches Parish School Activity Funds Natchitoches, Louisiana

TABLE OF CONTENTS

Page Exhibit Independent Auditor's Report on the Financial Statements 1-2

Basic Financial Statements:

Combined Statement of Fiduciary Net Position 4 A-1

Combined Statement of Changes in Fiduciary Net Position 5-13 A-2

Notes to the Financial Statements 15-20

Supplementary Information:

Combined Schedule of Changes in Restricted Account Deposit Balances 23-26 A-3

Individual School Information:

Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position Schedule of Changes in Restricted Account Deposit Balances

Natchitoches Central High School 28-37 B-1 - B-3 Lakeview Sr. & Jr. High School 38-43 C-1 - C-3 Natchitoches Magnet 44-48 D-l-D-3 East Natchitoches Elementary 49-52 E-l-E-3 Cloutierville Elementary & Jr. High School 53-56 F-l-F-3 Fairview Alpha Elementary & Jr. High School 57-60 G-1 - G-3 Goldonna Elementary & Jr. High School 61-64 H-1 - H-3 Mardiaville Elementary & Jr. High School 65-68 I-l -1-3 Provencal Elementary & Jr. High School 69-72 J-l-J-3 Weaver Elementary 73-75 K-l-K-3 NSU Middle Lab School 76-79 L-1 - L-3 NSU Elementary Lab School 80-83 M-1 - M-3 Parks Elementary & Middle School 84-87 N-l-N-3 L. P. Vaughn Elementary & Middle School 88-91 0-1-0-3 Frankie Ray Jackson, Sr. Technical Center 92-94 P-1 - P-3 Natchitoches Jr. High 95-98 Q-1 - Q-3

Natchitoches Parish School Activity Funds Natchitoches, Louisiana

TABLE OF CONTENTS

Internal Control and Compliance;

Independent Auditor's Report on Compliance and Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

Schedule of Audit Results

Management Letter

Corrective Action Plan

Summary of Prior Year's Findings

Page Exhibit

100-101

102

103

104-105

106

R

S

T

U

V

Johnson, Thomas & Cunningham Certified Public Accountants

Eddie G. Johnson, CPA - A Professional Corporation (1927-1996)

Mark D. Thomas, CPA - A Professional Corporation Roger M. Cunningham, CPA - A Professional Corporation Jessica H. Broadway, CPA - A Professional Corporation Ryan E. Todtenbier, CPA - A Professional Corporation

321 Bienville Street Natchitoches, Louisiana 71457

(318) 352-3652 Fax (318) 352-4447

INDEPENDENT AUDITOR'S REPORT

Natchitoches Parish School Board Natchitoches, Louisiana 71457

Report on the Financial Statements

We have audited the accompanying financial statements of the Natchitoches Parish School Activity Funds (School Activity Funds), a component unit of the Natchitoches Parish School Board, as of and for the year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the School Activity Funds' basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's intemal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Members of AICPA Govemmental Audit Quality Center

Members of AICPA Members of Society of Louisiana CPA's

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the fiduciary funds of the School Activity Funds as of June 30, 2016, and the respective changes in financial position for those fiduciary funds for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

The component unit financial statements referred to above include only the financial activities of the School Activity Funds. Financial activities of other component units that form the reporting entity, which is the Natchitoches Parish School Board, are not included.

The School Activity Funds has omitted management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Other Information

The financial information for the year ended June 30, 2015, which is included for comparative purposes, was taken from the financial report for that year in which we expressed an unqualified opinion dated November 20, 2015, on the basic financial statements of the Natchitoches Parish School Activity Funds.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 7, 2016, on our consideration of the School Activity Funds' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School Activity Funds' internal control over financial reporting and compliance.

Johnson, Thomas & Cunninghai^ CPA's Natchitoches, Louisiana

December 7, 2016

BASIC FINANCIAL STATEMENTS (Combined Statements - Overview)


NATCHITOCHES, LOUISIANA

Combined Statement of Fiduciary Net Position June 30, 2016

Page 4 Exhibit A-1

ASSETS: Cash

General Accounts

S335.061

Restricted Accounts

S514.590

Total (Memorandum

Only)

S849.651

6-30-15 (Memorandum

Only)

$834568

NET POSITION: Unrestricted Restricted

$335,061 0

; 0 514.590

$335,061 514.590

$309,359 525.209

Total Net Position $335.061 $514.590 $849.651 $834.568

The accompanying notes are an integral part of this statement.

Exhibit A-2



Combined Statement of Changes in Fiduciary Net Position For the Year Ended June 30, 2016

ADDITIONS:

General Accounts

Restricted Accounts

Total (Memorandum

Only)

6-30-15 (Memorandum

Only)

Office Receipts $ 11,425 $ 0 $ 11,425 $ 16,985 Educational Materials 6,427 0 6,427 9,415 Telephone 0 0 0 1,678 Concession Sales 226,316 0 226,316 190,849 School Pictures 330 0 330 382 Athletics, Other 41,580 1,571 43,151 20,452 Spirit Shirt Sales 2,951 0 2,951 6,832 Book Fair 3,148 12,247 15,395 9,013 Yearbook Sales 0 0 0 4,625 Carniyal Income &

Other Fundraisers 59,677 0 59,677 51,301 Field Trips 13,159 88,732 101,891 75,957 Locker Fees 348 0 348 1,325 Student ID 7,959 0 7,959 9,991 Parking Permits 5,390 0 5,390 4,810 Interest Income 1,026 0 1,026 952 School Board Reimb. 2,380 0 2,380 2,465 Archery 0 0 0 338 Homecoming 5,540 0 5,540 490 Academic 0 0 0 683 4-H Club 0 9,366 9,366 7,562 8"^ Grade 0 6,784 6,784 0 African American 0 500 500 930 Art 4,335 3,600 7,935 9,878 Athletic Boosters 0 2,440 2,440 755 Athletics 10,025 30,496 40,521 35,800 Athletics-Boys 0 0 0 1,963 Athletics-Girls 0 0 0 13,333 Band 0 11,774 11,774 5,753 Band Boosters 0 35,966 35,966 18,321 Baseball 0 61,654 61,654 45,948 Basketball 0 43,835 43,835 31,236 Basketball-Jr. High Boys 0 748 748 1,806 Basketball-Jr. High Girls 0 1,947 1,947 583

The accompanying notes are an integral part of this statement. Continued next page.



Page 6 Exhibit A-2


^^\^oiiiiiiueu^

Total 6-30-15 General Restricted (Memorandum (Memorandur

Accounts Accounts Onlv) Onlv)

Basketball-Boys $ 0 $ 75,539 $ 75,539 $ 98,750 Basketball-Girls 0 48,818 48,818 47,777 BETA Club 0 5,929 5,929 6,156 Biology 0 1,336 1,336 770 Builders Club 0 1,031 1,031 318 Cheerleaders 0 110,600 110,600 117,408 Cheerleaders-Jr. High 0 7,937 7,937 0 Chiefettes 0 27,997 27,997 46,613 Choir 0 223 223 444 Class of 2015 0 0 0 7,857 Class of 2016 0 8,495 8,495 14,888 Class of 2017 0 16,897 16,897 4,819 Class of 2018 0 2,103 2,103 1,989 Class of 2019 0 3,640 3,640 0 Cross Country 0 5,383 5,383 425 DARE 0 1,396 1,396 3,395 Desktop Publishing 0 6,394 6,394 7,989 Donations/Miscellaneous 133,154 2,626 135,780 134,124 Drama 0 250 250 6,515 Engineering 0 647 647 455 FBLA 0 11,965 11,965 15,601 FCA 0 8,020 8,020 7,900 ECS 0 940 940 0 FFA 0 48,537 48,537 60,876 FHA 0 0 0 6,296 First Responder 0 0 0 460 Fishing Club 0 5,829 5,829 6,800 Football 0 101,416 101,416 70,863 Football-Jr. High 0 21,234 21,234 22,015 Football Booster 0 1,446 1,446 0 Football Gate/Trainers 0 200 200 825 Forensic Science 0 984 984 1,665





(Continued)

Page 7 Exhibit A-2

Total 6-30-15 General Restricted (Memorandum (Memorandum


Functional Workshop $ 0 $ 5,197 $ 5,197 11,964 Glee Club 0 594 594 0 Golf 0 225 225 1,505 Graduation 0 0 0 2,781 Guidance Office 0 2,175 2,175 1,320 JROTC 0 69,739 69,739 63,750 KKids 0 823 823 766 Key Club 0 3,254 3,254 1,159 Library 17,834 38,288 56,122 61,289 Lost Books 958 20 978 1,409 Maroon Line/Dance Lines 0 23,939 23,939 14,580 Math Club 0 492 492 3,749 Music Club 0 15,456 15,456 12,424 National Honor Society 0 4,791 4,791 3,767 Orchestra 0 131,904 131,904 173,242 PAL 0 44,654 44,654 41,068 PBIS 0 12,505 12,505 13,733 Pep Squad 0 2,669 2,669 10,108 Physics 0 210 210 345 Playground Equipment 0 3,000 3,000 2,227 Powerlifting 0 21,780 21,780 13,965 Pre-K 0 873 873 1,280 Pro Start 0 9,121 9,121 4,725 Professional Development 2,670 0 2,670 2,685 PTSO/PTO/Parent Assoc. 0 54,206 54,206 66,090 Publications 0 18,403 18,403 22,187 Quiz Bowl 0 193 193 788 Robotics 0 2,605 2,605 1,610 Rodeo Club 0 771 771 0 SADD 0 9,289 9,289 9,197 School Climate 0 581 581 2,646 Science 0 320 320 5,170





(Continued)

Page 8 Exhibit A-2



Science Club $ 0 $ 15,193 $ 15,193 $ 717 Soccer 0 5,981 5,981 8,318 Soccer-Boys 0 7,109 7,109 8,687 Soccer-Girls 0 2,867 2,867 4,814 Softball 0 56,118 56,118 43,682 Strings 0 5,025 5,025 0 Student Asst./Supply 0 1,000 1,000 0 Student CounciESGO 3,083 12,711 15,794 9,332 Student Trips 0 0 0 37,081 Swimming 0 3,150 3,150 5,688 SWPBS Account 0 3,479 3,479 9,308 Teacher/Classroom Supplies 34,976 23,283 58,259 44,395 Teachers' Concessions 0 4,145 4,145 2,788 Teachers' Courtesy Fund 0 18,992 18,992 14,289 Technology 5,310 526 5,836 6,534 Tennis 0 1,040 1,040 1,905 Textbooks 0 0 0 1,969 Track 0 38,834 38,834 20,993 Volleyball 0 7,181 7,181 0 YACA 0 3,060 3,060 3,475 Yearbook 5.253 29.639 34.892 21.377

Total Additions S605.254 Sl.556.882 S2.162.136 S2.073.285


Exhibit A-2




(Continued)

DEDUCTIONS:

General Accounts

Restricted Accounts

Total (Memorandum

Only)

6-30-15 (Memorandum

Only)

Office Expenses $ 17,544 $ 0 $ 17,544 $ 29,121 Educ. Supplies/Materials 15,934 0 15,934 16,287 Telephone 31,499 0 31,499 32,477 Concession Purchases 147,598 0 147,598 122,515 School Picture Costs 6 0 6 0 Athletics, Other 38,472 1,400 39,872 18,317 Spirit Shirt Costs 2,956 0 2,956 5,517 Book Fair Costs 5,579 13,073 18,652 7,412 School Board Reimb. 2,541 0 2,541 2,566 Parking Stickers 858 0 858 272 Student ID 2,377 0 2,377 524 Yearbook Costs 0 0 0 3,563 Carniyal & Other

Fundraiser Costs 34,818 0 34,818 31,859 Field Trips 14,667 78,113 92,780 87,576 Homecoming 5,424 0 5,424 1,593 Repairs & Maintenance 3,377 0 3,377 2,465 4-H Club-7^'^ & 0 8,248 8,248 5,772 4-H Club-Middle 0 381 381 1,645 8"^ Grade 0 8,154 8,154 0 Academic 0 0 0 1,021 African American 0 819 819 995 ARClub 0 245 245 0 Archery 0 79 79 256 Art 5,096 2,014 7,110 11,064 Athletic Boosters 0 1,242 1,242 500 Athletics 7,351 33,004 40,355 34,593 Athletics-Boys 0 0 0 1,963 Athletics-Girls 0 0 0 14,991 Band 0 10,346 10,346 6,833 Band Boosters 0 28,644 28,644 0 Baseball 0 55,164 55,164 44,526





(Continued)

Page 10 Exhibit A-2

Total 6-30-15 General Restricted (Memorandum (Memorandur


Baseball Boosters $ 0 $ 0 $ 0 $ 20,352 Basketball 0 19,951 19,951 10,316 Basketball-Jr. High Boys 0 978 978 1,867 Basketball-Jr. High Girls 0 1,952 1,952 789 Basketball-Boys 0 84,116 84,116 102,599 Basketball-Girls 0 56,980 56,980 59,358 BETA Club 0 6,396 6,396 6,042 Biology 0 1,392 1,392 979 Builders Club 0 1,041 1,041 57 Cheerleaders 0 109,938 109,938 119,545 Cheerleaders-Jr. High 0 4,583 4,583 1,274 Chiefettes 0 26,918 26,918 46,298 Choir 0 451 451 191 Class of 2014 0 0 0 2,113 Class of 2015 0 877 877 4,703 Class of 2016 0 4,974 4,974 12,881 Class of 2017 0 15,805 15,805 4,977 Class of 2018 0 2,188 2,188 949 Class of 2019 0 1,662 1,662 0 Cross Country 0 4,740 4,740 1,245 DARE 0 1,068 1,068 3,395 Desktop Publishing 0 9,296 9,296 13,918 Drama 0 401 401 5,756 Engineering 0 794 794 396 FBLA 0 14,208 14,208 13,620 FCA 0 5,702 5,702 9,627 ECS 0 185 185 0 FFA 0 50,339 50,339 58,920 FHA 0 0 0 6,708 First Responder 0 0 0 165 Fishing Club 0 8,403 8,403 5,115 Football 0 97,320 97,320 80,995




Page 11 Exhibit A-2


(Continued)

General Accounts

Restricted Accounts

Total (Memorandum

Only)

6-30-15 (Memorandum

Only)

Football-Jr. High $ 0 $ 26,831 $ 26,831 $ 24,400 Football Booster 0 1,403 1,403 0 Football Trainers 0 0 0 321 Forensic Science 0 1,613 1,613 1,391 Functional Workshop 0 4,751 4,751 17,095 Gifted 0 0 0 105 Glee Club 0 593 593 0 Golf 0 511 511 853 Graduation 0 5,576 5,576 5,353 Guidance Office 0 771 771 1,211 JROTC 0 77,380 77,380 71,287 KKids 0 741 741 345 Key Club 0 2,992 2,992 330 La. Principal Assoc. 0 257 257 0 Library 20,536 33,093 53,629 62,819 Lost Books 0 20 20 20 Maroon Line/Dance Lines 0 25,544 25,544 16,461 Math Club 0 278 278 2,810 Miscellaneous 176,505 2,998 179,503 146,811 Music Club 0 16,890 16,890 7,339 National Honor Society 0 4,605 4,605 4,817 Orchestra 0 175,496 175,496 132,263 PAL 0 35,739 35,739 43,241 PBIS 0 17,121 17,121 19,429 Pep Squad 0 3,832 3,832 9,848 Physics 0 0 0 538 Playground Equipment 0 0 0 281 Powerlifting 0 22,545 22,545 13,772 Pre-K 0 2,660 2,660 1,503 Pro Start 0 9,551 9,551 3,993 Professional Deyelopment 0 0 0 1,108 PTSO/PTO/Parent Assoc. 0 62,778 62,778 57,579





(Continued)

Page 12 Exhibit A-2



Publications $ 0 $ 28,074 $ 28,074 $ 30,531 Quiz Bowl 0 177 177 707 Right Start 0 0 0 206 Robotics 0 2,344 2,344 2,459 SADD 0 10,266 10,266 10,882 School Climate 0 617 617 2,508 Science 0 11,461 11,461 3,090 Science Club 0 9,659 9,659 0 Soccer 0 5,523 5,523 7,553 Soccer-Boys 0 12,305 12,305 2,400 Soccer-Girls 0 6,191 6,191 3,819 Softball 0 41,565 41,565 38,957 Spanish Club 0 0 0 39 Strings 0 5,465 5,465 2,300 Student Asst/Supply 0 297 297 356 Student Council/SGO 686 10,873 11,559 12,774 Student Trips 0 0 0 38,156 Swimming 0 1,828 1,828 5,995 SWPBS Account 0 5,114 5,114 10,006 Teacher/Classroom Supplies 8,988 29,860 38,848 32,728 Teachers' Concessions 0 4,965 4,965 3,926 Teachers' Courtesy Fund 0 19,145 19,145 15,583 Technology 2,229 16,461 18,690 22,402 Tennis 0 1,292 1,292 2,239 Track 0 33,702 33,702 23,780 Volleyball 0 527 527 0 YACA 0 2,451 2,451 3,414 Yearbook 4.571 27.126 31.697 19.469

Total Deductions S549.612 Sl.597.441 S2.147.053 S2.024.975


Exhibit A-2




(Continued)

General Accounts

Restricted Accounts

Increase (Decrease) in Net Position Before Transfers

Other Financing Sources (Uses):

$ 55,642 $ (40,559)

Total (Memorandum

Only)

$ 15,083

6-30-15 (Memorandum

Only)

$ 48,310

Transfers In 17,023 46,963 63,986 104,833 Transfers Out 146.9631 117.0231 163.9861 1104.8331

Increase/(Decrease) in Net Position $ 25,702 $ (10,619) $ 15,083 $ 48,310

Net Position at Beginning of Year 309.359 525.209 834.568 786.258

Net Position at End of Year S335.061 S 514.590 S 849.651 S 834.568


NOTES TO FINANCIAL STATEMENTS

NATCHITOCHES PARISH SCHOOL BOARD SCHOOL ACTIVITY FUNDS Notes to Financial Statements

June 30, 2016

INTRODUCTION

As provided by Louisiana Revised Statute 17:414 and resolutions of the Natchitoches Parish School Board, the School Activity Funds are maintained under the direction of the school principals and the school board for the management of any money which accrues to benefit the schools. Additions are generated within the schools from various sources including student fees, concessions and other fundraising activities. These additions are used for a variety of purposes ranging from miscellaneous supplies for the school, instructional programs, and extracurricular student organizations. These funds are used to supplement, rather than replace, funds for activities and services provided by the local school board. The money provided by the State of Louisiana or the Natchitoches Parish School Board for support of the regular instructional programs and the school facilities is not included.

The Natchitoches Parish School Board is the governing body for sixteen separate schools within the parish providing instructional and educational benefits for grades Pre-K (Pre-kindergarten) through 12. The following schools are included:

School Grade

Natchitoches Central High School 9- 12 Lakeview Sr. & Jr. High School 7- 12 Natchitoches Magnet 1-8 NSU Middle Lab 6-8 Cloutierville Elementary & Jr. High Pre-K - 8 Marthaville Elementary & Jr. High Pre-K - 8 Provencal Elementary & Jr. High Pre-K - 8 East Natchitoches Elementary 4-6 Natchitoches Jr. High 6-8 L. P. Vaughn Elementary & Middle School Pre-K - 8 Parks Elementary & Middle School Pre-K - 8 Fairview Alpha Elementary & Jr. High Pre-K - 8 Goldonna Elementary & Jr. High Pre-K - 6 NSU Elementary Lab K-5 Weaver Elementary Pre-K - 3 Frankie Ray Jackson, Sr. Technical Center 4- 12

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. BASIS OF PRESENTATION

The accompanying component unit financial statements of the School Activity Funds have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.


June 30, 2016

The GASB has issued a codification of governmental accounting and financial reporting standards. This codification and subsequent GASB pronouncements are recognized as generally accepted accounting principles for state and local government.

B. REPORTING ENTITY

As the governing authority of the parish, for reporting purposes, the Natchitoches Parish School Board is the financial reporting entity for Natchitoches Parish. The financial reporting entity consists of (a) the primary government (School Board), (b) organizations for which the primary government is financially accountable, and (c) other organizations for which nature and significance of their relationship with the primary government are such that the exclusion would cause the reporting entity's financial statements to be misleading or incomplete.

Governmental Accounting Standards Board Statement No. 14 established criteria for determining which component units should be considered part of the Natchitoches Parish School Board for financial reporting purposes. The basic criterion for including a potential component unit within the reporting entity is financial accountability. The GASB has set forth criteria to be considered in determining financial accountability. This criteria includes:

1. Appointing a voting majority of an organization's governing body, and

a. The ability of the School Board to impose its will on that organization and/or

b. The potential for the organization to provide specific financial benefits to or impose specific financial burdens on the School Board.

2. Organizations for which the School Board does not appoint a voting majority but are fiscally dependent on the School Board.

3. Organizations for which the reporting entity financial statements would be misleading if data of the organization is not included because of the nature or significance of the relationship.

Because of criteria 1(a), 1(b), and 3, above, the School Activity Funds were determined to be a component unit of the Natchitoches Parish School Board, the reporting entity. The accompanying financial statements present information only on the funds maintained by the School Activity Funds and do not present information on the School Board, the general government services provided by the governmental unit, or the other governmental units that comprise the reporting entity.


June 30, 2016

C. FUND ACCOUNTING

The School Activity Funds use funds and account groups to report its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions relating to certain government functions or activities.

A fund is a separate accounting entity with a self-balancing set of accounts. On the other hand, an account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources.

Funds of the School Activity Funds are classified as fiduciary, or agency funds. Agency funds account for the collection and disbursement of specific or legally restricted monies, generated by the schools and organizations within the schools for the parish. These accounts are under the supervision of the school board, but belong to the individual schools or student bodies and are not available for use by the school board. Funds of the School Activity Funds include:

1. General Accounts - the general operating funds of the School Activity Funds used to account for revenues (additions) and expenditures (deductions) that tend to benefit the entire school and are not restricted to any specific group or activity.

2. Restricted Accounts - Accounts for transactions relating to resources restricted to expenditures of a specific purpose or group of students.

D. BASIS OF ACCOUNTING

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operation. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases and decreases in net current assets. The modified accrual basis of accounting is used by the fiduciary funds. The fiduciary funds use the following practices in recording additions and deductions:

Revenues (additions) are recognized when they become measurable and available. "Measurable" means that the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures (deductions) are generally recognized when the related fund liability is incurred. Purchases of various operating supplies are regarded as deductions at the time of purchase.

Other financing sources/uses are transfers between funds that are not expected to be repaid, or other financing sources such as debt proceeds.


June 30, 2016

E. BUDGETS

1. An annual operating budget is usually required by law of the State of Louisiana. However, School Boards' School Activity Funds are not required to prepare or adopt a budget due to the variable nature related to the different school activities and organizations raising funds.

F. ENCUMBRANCES

The School Activity Funds do not employ the use of encumbrance accounting.

G. CASH & CASH EQUIVALENTS

Cash includes amounts in demand deposits, interest-bearing demand deposits, and money market accounts. Under the state law, the School Activity Funds may deposit funds in demand deposits, interest-bearing demand deposits, money market accounts, or time deposits with state banks organized under Louisiana law and national banks having their principal offices in Louisiana.

At June 30, 2016, the School Activity Funds had cash and cash equivalents with a carrying balance of $849,651 and a bank balance of $871,233 that was held in checking accounts at local banks.

Custodial Credit Risk: Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the School Activity Funds will not be able to recover its deposits. Under state law, these deposits (or the resulting bank balances) must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The market value of the pledged securities plus the federal deposit insurance must at all times equal or exceed the amount on deposit with the fiscal agent. These securities are held in the name of the pledging fiscal agent bank in a holding or custodial bank that is mutually acceptable to both parties. Louisiana Revised Statute 39:1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by the School Activity Funds that the fiscal agent bank has failed to pay deposited funds upon demand. Further, Louisiana Revised Statute 39:1224 states that securities held by a third party shall be deemed to be held in the School Activity Funds' name.

The School Activity Funds' cash is categorized below to give an indication of the level of risk assumed by the School Activity Funds at June 30, 2016. Category 1 includes cash held by the School Activity Funds which is insured and held in the schools' names. Category 2 includes uninsured cash held by the agent of the schools in the schools' names. Category 3 includes cash held by a trustee or other third party not in the School Activity Funds' name and uninsured and unregistered.

Category Category Category 12 3

Checking Account $871.233 $0 $0 Total $871.233 $0 $0


June 30, 2016

H. FIXED ASSETS

Fixed asset purchases are recorded as deductions at the time purchased within the School Activity Funds. However, fixed asset purchases are capitalized and depreciated by the Natchitoches Parish School Board. Therefore, the School Activity Funds had no fixed assets as of June 30, 2016.

L COMPENSATED ABSENCES

The School Activity Funds have no employees and therefore, do not carry forward or accrue compensated absences.

J. EQUITY CLASSIFICATIONS

In the financial statements, net position is classified as follows:

a. Restricted - Consists of net resources with constraints placed on their use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provision or enabling legislation.

b. Unrestricted - All other net resources that do not meet the definition of "restricted" or "net investment in capital assets".

When an expense is incurred for the purposes for which both restricted and unrestricted net position is available, management generally applies unrestricted resources first, unless a determination is made to use restricted resources. The policy concerning which to apply first varies with the intended use and related legal requirements. This decision is topically made by management at the incurrence of the expense.

K. TOTAL COLUMNS ON SCHEDULES

The total columns on the financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. The Data in these columns does not present financial position or results of operations in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation.

L. USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.


June 30, 2016

NOTE 2 - INTFRFUND RECEIVABLES/PAYABLES

There were no interfund receivables or payables of the School Activity Funds as of June 30, 2016.

NOTE 3 - PENDING LITIGATION

There were no civil suits seeking damages against the School Activity Funds outstanding at June 30, 2016.

NOTE 4 - RELATED PARTY TRANSACTIONS

The School Activity Funds had no related party transactions for the year ended June 30, 2016.

NOTE 5 - COMPENSATION PAID TO BOARD MEMBERS

Neither the members of the School Board, school administrations, teachers nor students of the School Activity Funds received any compensation from the School Activity Funds during the year. Such compensation is strictly prohibited by School Board policy.

NOTE 6 - LONG-TERM DEBT

The School Activity Funds had no long-term debt at June 30, 2016.

NOTE 7 - DEFICIT ACCOUNT BALANCE

Louisiana Revised Statute 17:414 dictates expenditures of restricted funds only be allowed to the extent funds are available. In the current year. East Natchitoches Elementary School made deductions in a restricted account beyond the available balance, resulting in a deficit account balance of $(306).

NOTE 8 - SUBSEQUENT EVENTS

Management has evaluated events through December 7, 2016, the date the financial statements were available for issue, and did not identify any subsequent events that require disclosure.

SUPPLEMENTARY INFORMATION

COMBINED SCHEDULE OF CHANGES IN RESTRICTED ACCOUNT DEPOSIT BALANCES

Natchitoches Parish School Board School Activity Funds

Natchitoches, Louisiana

Combined Schedule of Changes in Restricted Account Deposit Balances For the Year Ended June 30, 2016

Page 23 Exhibit A-3

Restricted Balance Transfers Balance Activity 6-30-15 Additions Deductions InKOut) 6-30-16

4-H Club - Jr. High/Sr. High $ 8,786 $ 8,719 $ 7,841 $ (279) $ 9,385 4-H Club - 4"^ thru 6"^ 223 647 788 0 82

Grade 0 6,784 8,154 1,370 0 9^ Grade 39 0 0 0 39 Academic 173 0 0 0 173 African American 1,360 500 819 0 1,041 ARClub 245 0 245 0 0 Archery 82 0 79 0 3 Art 906 3,600 2,014 (150) 2,342 Athletic Boosters (48) 2,440 1,242 (1,149) 1 Athletics 18,867 32,067 34,404 1,288 17,818 Athletics-Girls 628 0 0 (628) 0 Band 655 11,774 10,346 1,656 3,739 Band Boosters 2,497 35,966 28,644 (567) 9,252 Baseball 1,944 61,654 55,164 (189) 8,245 Basketball 12,400 44,583 20,801 (19,843) 16,339 Basketball-Girls 276 747 877 0 146 Basketball Team-Boys 22,168 75,539 84,244 9,735 23,198 Basketball Team-Girls 11,162 50,018 58,055 9,765 12,890 BETA Club 4,777 5,929 6,396 350 4,660 Bible Club 75 0 0 0 75 Biology 91 1,336 1,392 0 35 Biology (AP) 420 0 0 0 420 Book Fair 3,764 6,225 6,674 0 3,315 Builders Club 1,220 1,031 1,041 0 1,210 Chad Hargis Fund 186 0 0 0 186 Cheerleaders 10,785 110,600 109,938 (906) 10,541 Cheerleaders-Jr. High 1,233 7,937 4,583 0 4,587 Chiefettes (Pep Squad) 26,434 27,997 26,918 (1,277) 26,236 Choir 321 223 451 0 93 Class of 2013 194 0 0 0 194 Class of 2014 311 0 0 (311) 0 Class of 2015 2,734 0 877 (828) 1,029 Class of 2016 4,345 8,495 4,974 (1,000) 6,866 Class of 2017 4,631 16,897 15,805 0 5,723





(Continued)

Page 24 Exhibit A-3

Restricted Balance Transfers Balance Activity 6-30-15 Additions Deductions In/tOutl 6-30-16

Class of 2018 $ 1,040 $ 2,103 $ 2,188 $ 150 $ 1,105 Class of 2019 0 3,640 1,662 0 1,978 Computer 259 0 0 0 259 Cross Country 12 5,383 4,740 (250) 405 DARE 1 1,396 1,068 0 329 Debate Club 40 0 0 0 40 Desktop Publishing 4,682 6,394 9,269 2,225 4,005 Drama 2,623 250 401 (696) 1,776 Engineering 967 647 794 0 820 FBLA 2,967 11,965 14,208 (150) 574 FCA 4,673 8,020 5,702 (243) 6,748 FCCLA (1,191) 0 0 1,191 0 FCS 0 940 185 0 755 FFA 5,182 48,537 50,339 (150) 3,230 Field Trips 5,474 43,102 39,285 (4,030) 5,261 Field Trips 2,750 1,741 2,263 (530) 1,698 First Responder 47 0 0 0 47 Fishing Club 4,741 5,829 8,403 (250) 1,917 Football 2,653 102,312 97,301 (1,819) 6,553 Football Boosters 0 1,446 1,403 1,197 1,240 Football Club 6,475 20,338 26,186 (66) 561 Football Trainers 1,172 200 664 0 0 Forensic Science 887 984 1,613 (150) 108 Functional Workshop 1,018 5,197 4,751 0 1,464 Garden Club 1,055 0 0 0 1,055 Glee Club 0 594 593 0 1 Golf 1,174 225 511 0 888 Graduation 6,703 0 5,576 0 1,127 Guidance Office 1,640 2,175 771 0 3,044 JROTC 24,581 69,739 77,380 6,986 23,926 KKids 1,608 823 741 0 1,690 Key Club 988 3,254 2,992 (150) 1,100 LAP 314 0 257 0 57





(Continued)

Page 25 Exhibit A-3


Library $ 10,342 $ 44,310 $ 39,492 $ 1,472 $ 16,632 Maroon Line/Dance Lines 4,622 23,939 25,544 (1,657) 1,360 Math Club 3,094 492 278 0 3,308 Miscellaneous 113 2,626 2,998 (47) (306) Music Club 5,131 15,456 16,890 (6) 3,691 National Honor Society 1,567 4,791 4,605 417 2,170 Orchestra 71,031 136,929 180,961 (109) 26,890 PAL 19,034 44,654 35,739 (357) 27,592 PBIS 4,324 12,505 17,121 4,056 3,764 Peer Helpers/Facilitators 210 0 0 0 210 Pep Squad 973 2,669 3,832 390 200 Physics 143 210 0 0 353 Playground Equipment 16,255 3,000 0 0 19,255 Powerlifting 1,717 21,780 22,545 (250) 702 Pre-K 2,759 873 2,660 2,258 3,230 Pro Start 680 9,121 9,551 0 250 PTSO/PTO/Parent Assoc. 61,819 54,206 62,778 4,976 58,223 Publications 3,207 18,403 28,074 7,900 1,436 Quiz Bowl 407 193 177 (75) 348 Right Start 20 0 0 0 20 Robotics 1,297 2,605 2,344 (75) 1,483 Rodeo Club 0 771 0 0 771 SADD 3,228 9,289 10,266 10 2,261 School Climate 36 581 617 0 0 Science 5,609 6,999 11,461 0 1,147 Science Club 1,225 8,514 9,659 0 80 Soccer 1,542 5,981 5,523 0 2,000 Soccer-Boys 7,033 7,109 12,305 0 1,837 Soccer-Girls 4,590 2,867 6,191 0 1,266 Softball 5,423 56,118 41,565 200 20,176 Spanish Club 285 0 0 0 285 St. Jude's 3,730 0 0 0 3,730 Student Assistance/Supply 2,936 1,000 297 0 3,639





(Continued)

Page 26 Exhibit A-3


Student Council/SGO $ 6,016 $ 12,711 $ 10,873 $ (443) $ 7,411 Student Leadership 195 0 0 0 195 Student Trips 6,023 43,889 36,565 (6,656) 6,691 Swimming 430 3,150 1,828 (250) 1,502 SWPBS 853 3,479 5,114 1,286 504 Teacher/Classroom Supplies 6,858 23,283 29,860 7,705 7,986 Teachers' Concessions 1,791 4,145 4,965 (56) 915 Teachers' Courtesy Fund 1,753 18,992 19,145 1,776 3,376 Technology 14 526 535 0 5 Technology 2,927 0 15,926 13,000 1 Tennis 956 1,040 1,292 (250) 454 Textbooks 100 20 20 0 100 Track 2,655 38,834 33,702 (927) 6,860 Volleyball 0 7,181 527 0 6,654 YACA 144 3,060 2,451 (150) 603 Yearbook 21.693 29.639 27.126 (4.500) 19.706

Total S525.209 SI.556.882 SI.597.441 S 29.940 S514.590


INDIVIDUAL SCHOOL INFORMATION

Exhibit B-1

NATCHITOCHES CENTRAL HIGH SCHOOL ACTIVITY FUNDS


ASSETS: Cash

Statement of Fiduciary Net Position June 30, 2016

General Accounts

$71430

Restricted Accounts

$215.635

Total (Memorandum

Only)

$293.065

6-30-15 (Memorandum

Only)

$317.120


$77,430 0

i 0 215.635

$ 77,430 215.635

$ 82,736 234.384





Statement of Changes in Fiduciary Net Position For the Year Ended June 30, 2016

Page 29 Exhibit B-2

Total 6-30-15 General Restricted (Memorandum (Memorandu

Accounts Accounts Onlv) Onlv) ADDITIONS:

Office Receipts $ 2,825 $ 0 $ 2,825 $ 7,500 Concession Sales 19,207 0 19,207 15,749 Field Trips 0 0 0 3,692 Student ID 7,846 0 7,846 9,991 Parking Permits 4,950 0 4,950 4,380 Interest Income 541 0 541 435 Academic 0 0 0 683 4-H Club 0 0 0 185 African American 0 500 500 930 Art 0 3,600 3,600 3,523 Athletic Boosters 0 0 0 755 Band Boosters 0 35,795 35,795 18,321 Baseball 0 51,560 51,560 42,913 Basketball 0 30,600 30,600 22,753 Basketball-Boys 0 54,721 54,721 47,253 Basketball-Girls 0 30,872 30,872 25,913 BETA Club 0 3,098 3,098 2,980 Biology 0 1,336 1,336 770 Cheerleaders 0 40,110 40,110 49,324 Chiefettes 0 27,997 27,997 46,613 Choir 0 23 23 444 Class of 2015 0 0 0 5,243 Class of 2016 0 5,222 5,222 13,012 Class of 2017 0 12,914 12,914 4,819 Class of 2018 0 2,103 2,103 1,989 Class of 2019 0 3,640 3,640 0 Cross Country 0 5,383 5,383 425 Desktop Publishing 0 6,394 6,394 7,989 Donations/Miscellaneous 18,561 0 18,561 19,762 Drama 0 150 150 773 Engineering 0 647 647 455 FBLA 0 11,965 11,965 15,601 FCA 0 3,258 3,258 1,899





(Continued)

Page 30 Exhibit B-2



PCS $ 0 $ 940 $ 940 $ 0 FFA 0 25,703 25,703 35,852 FHA 0 0 0 6,296 First Responder 0 0 0 460 Fishing Club 0 5,829 5,829 6,800 Football 0 101,416 101,416 70,863 Forensic Science 0 984 984 1,665 Functional Workshop 0 5,197 5,197 11,964 Glee Club 0 594 594 0 Golf 0 225 225 1,505 Graduation 0 0 0 2,781 Guidance Office 0 2,175 2,175 1,320 JROTC 0 48,497 48,497 36,098 Key Club 0 3,254 3,254 1,159 Library 0 1,039 1,039 341 Lost Books 188 0 188 100 Maroon Line/Dance Lines 0 23,576 23,576 14,580 Madi 0 255 255 1,449 National Honor Society 0 3,519 3,519 2,900 Orchestra 0 128,868 128,868 169,827 PBIS 0 4,522 4,522 11,130 Physics 0 210 210 345 Powerlifting 0 21,780 21,780 13,965 Pro Start 0 9,121 9,121 4,725 Publications 0 18,403 18,403 22,187 Quiz Bowl 0 193 193 95 Robotics 0 35 35 220 Rodeo Club 0 771 771 0 SADD 0 9,289 9,289 9,197 Science 0 0 0 4,570 Science Club 0 6,679 6,679 0 Soccer 0 5,981 5,981 8,318





(Continued)

Page 31 Exhibit B-2



Soccer-Boys $ 0 $ 7,109 $ 7,109 $ 8,687 Soccer-Girls 0 2,867 2,867 4,814 Softball 0 48,869 48,869 35,668 Student Council/SGO 0 3,037 3,037 982 Swimming 0 3,150 3,150 5,688 Teachers' Courtesy Fund 0 1,080 1,080 1,000 Technology 0 526 526 664 Tennis 0 1,040 1,040 1,905 Textbooks 0 0 0 1,969 Track 0 30,879 30,879 17,542 Volleyball 0 7,181 7,181 0 YACA 0 3.060 3.060 3.475

Total Additions S54.118 S869.741 S923.859 S900.180

Continued next page.





(Continued)

Page 32 Exhibit B-2


Accounts Accounts Onlv) Onlv) DEDUCTIONS:

Office Expenses $ 36 $ 0 $ 36 $ 7,857 Educ. Supplies/Materials 131 0 131 0 Telephone 5,251 0 5,251 4,992 Concession Purchases 169 0 169 3,673 Parking Stickers 586 0 586 0 Student ID 2,264 0 2,264 524 Field Trips 0 0 0 3,692 4-H Club 0 135 135 78 Academic 0 0 0 921 African American 0 819 819 995 Art 0 2,014 2,014 3,244 Athletic Boosters 0 0 0 500 Athletics-Gym Fee 0 181 181 1,116 Band Boosters 0 28,644 28,644 0 Baseball 0 45,357 45,357 42,158 Baseball Boosters 0 0 0 20,352 Basketball 0 9,304 9,304 6,652 Basketball-Boys 0 61,392 61,392 52,224 Basketball-Girls 0 37,331 37,331 36,756 BETA Club 0 3,062 3,062 2,749 Biology 0 1,392 1,392 979 Cheerleaders 0 40,683 40,683 47,317 Chiefettes 0 26,918 26,918 46,298 Choir 0 254 254 191 Class of 2014 0 0 0 1,728 Class of 2015 0 0 0 3,415 Class of 2016 0 4,491 4,491 11,513 Class of 2017 0 13,155 13,155 4,977 Class of 2018 0 2,188 2,188 949 Class of 2019 0 1,662 1,662 0 Cross Country 0 4,740 4,740 1,245 Desktop Publishing 0 9,296 9,296 13,918





(Continued)

Page 33 Exhibit B-2

Total 6-30-15 General Restricted (Memorandum (Memorandi


Drama $ 0 $ 239 $ 239 $ 250 Engineering 0 794 794 396 FBLA 0 14,208 14,208 13,620 EGA 0 1,665 1,665 1,318 ECS 0 185 185 0 FFA 0 27,105 27,105 32,332 FHA 0 0 0 6,708 First Responder 0 0 0 165 Fishing Club 0 8,403 8,403 5,115 Football 0 96,656 96,656 80,995 Forensic Science 0 1,613 1,613 1,391 Functional Workshop 0 4,751 4,751 17,095 Glee Club 0 593 593 0 Golf 0 511 511 853 Graduation 0 5,576 5,576 5,353 Guidance Office 0 771 771 1,211 JROTC 0 47,217 47,217 43,419 Key Club 0 2,992 2,992 330 Library 0 408 408 508 Maroon Line/Dance Lines 0 25,186 25,186 14,266 Miscellaneous 43,187 0 43,187 13,359 National Honor Society 0 2,532 2,532 4,334 Orchestra 0 172,460 172,460 123,822 PBIS 0 4,775 4,775 9,803 Physics 0 0 0 538 Powerlifting 0 22,545 22,545 13,772 Pro Start 0 9,551 9,551 3,993 Publications 0 28,074 28,074 30,531 Quiz Bowl 0 110 110 200 Right Start 0 0 0 206 Robotics 0 125 125 477 SADD 0 10,266 10,266 10,882





(Continued)

Page 34 Exhibit B-2



Science $ 0 $ 11,461 $ 11,461 $ 2,675 Soccer 0 5,523 5,523 7,553 Soccer-Boys 0 12,305 12,305 2,400 Soccer-Girls 0 6,191 6,191 3,819 Softball 0 34,942 34,942 30,970 Student Council/SGO 0 1,937 1,937 2,410 Swimming 0 1,828 1,828 5,995 Teacher/Classroom Supplies 0 6,407 6,407 7,417 Teachers' Courtesy Fund 0 2,825 2,825 2,692 Technology 0 535 535 1,716 Tennis 0 1,292 1,292 2,239 Track 0 25,737 25,737 19,521 Volleyball 0 527 527 0 YACA 0 2.451 2.451 3.240

Total Deductions S51.624 $896,290 $947,914 $850,902

Increase (Decrease) in Net Position Before Transfers $ 2,494 $(26,549) $(24,055) $ 49,278

Other Financing Sources (Uses): Transfers In 0 7,800 7,800 15,303 Transfers Out (7.800) 0 (7.800) (15.303)

Decrease in Net Position $(5,306) $(18,749) $(24,055) $ 49,278


Net Position at End of Year $77,430 $215,635 $293,065 $317,120




Schedule of Changes in Restricted Account Deposit Balances For the Year Ended June 30, 2016

Page 35 Exhibit B-3


4-H Club $ 975 $ 0 $ 135 $ (150) $ 690 Academic 171 0 0 0 171 African American 1,360 500 819 0 1,041 Art 434 3,600 2,014 (150) 1,870 Athletics 182 0 181 0 1 Band Boosters 2,497 35,795 28,644 (567) 9,081 Baseball 1,277 51,560 45,357 (250) 7,230 Basketball 1,774 30,600 9,304 (19,843) 3,227 Basketball-Boys 18,751 54,721 61,392 9,800 21,880 Basketball-Girls 5,088 30,872 37,331 9,850 8,479 BETA Club 785 3,098 3,062 (150) 671 Bible Club 75 0 0 0 75 Biology 91 1,336 1,392 0 35 Biology (AP) 420 0 0 0 420 Chad Hargis Fund 186 0 0 0 186 Cheerleaders 5,022 40,110 40,683 (481) 3,968 Cheerleaders-Jr. High 1,199 0 0 0 1,199 Chiefettes 26,434 27,997 26,918 (1,277) 26,236 Choir 321 23 254 0 90 Class of 2013 194 0 0 0 194 Class of 2015 1,025 0 0 0 1,025 Class of 2016 3,879 5,222 4,491 (1,000) 3,610 Class of 2017 4,631 12,914 13,155 0 4,390 Class of 2018 1,040 2,103 2,188 150 1,105 Class of 2019 0 3,640 1,662 0 1,978 Computer 259 0 0 0 259 Cross Country 12 5,383 4,740 (250) 405 Debate Club 40 0 0 0 40 Desktop Publishing 4,682 6,394 9,296 2,225 4,005 Drama 1,386 150 239 0 1,297 Engineering 967 647 794 0 820 FBLA 2,967 11,965 14,208 (150) 574 FCA 2,063 3,258 1,665 (150) 3,506 ECS 0 940 185 0 755





(Continued)

Page 36 Exhibit B-3


FFA $ 3,524 $ 25,703 $ 27,105 $ (150) $ 1,972 First Responder 47 0 0 0 47 Fishing Club 4,741 5,829 8,403 (250) 1,917 Football Gate/Trainers 3,361 101,416 96,656 (1,568) 6,553 Forensic Science 887 984 1,613 (150) 108 Functional Workshop 1,018 5,197 4,751 0 1,464 Glee Club 0 594 593 0 1 Golf 1,174 225 511 0 888 Graduation 6,703 0 5,576 0 1,127 Guidance Office 1,640 2,175 771 0 3,044 JROTC 1,597 48,497 47,217 (116) 2,761 Key Club 988 3,254 2,992 (150) 1,100 Library 293 1,039 408 0 924 Maroon Line/Dance Lines 3,542 23,576 25,186 (1,657) 275 Madi Club 1,909 255 0 0 2,164 National Honor Society 1,183 3,519 2,532 0 2,170 Orchestra 64,452 128,868 172,460 (150) 20,710 PBIS 1,257 4,522 4,775 573 1,577 Physics 143 210 0 0 353 Powerlifting 1,717 21,780 22,545 (250) 702 Pro Start 680 9,121 9,551 0 250 PTSO/PTO/Parent Assoc. 380 0 0 0 380 Publications 3,207 18,403 28,074 7,900 1,436 Quiz Bowl 168 193 110 (75) 176 Right Start 20 0 0 0 20 Robotics 177 35 125 (75) 12 Rodeo Club 0 771 0 0 771 SADD 3,228 9,289 10,266 10 2,261 Science 5,606 6,679 11,461 0 824 Science Club 66 0 0 0 66 Soccer 1,542 5,981 5,523 0 2,000 Soccer-Boys 7,033 7,109 12,305 0 1,837 Soccer-Girls 4,590 2,867 6,191 0 1,266





(Continued)

Page 37 Exhibit B-3

Restricted Balance Transfers Balance Activity 6-30-15 Additions Deductions In/tOut) 6-30-16

Softball $ 4,781 $ 48,869 $ 34,942 $ 91 $ 18,799 St. Jude's 3,730 0 0 0 3,730 Student Council/SGO 3,061 3,037 1,937 (150) 4,011 Student Leadership 195 0 0 0 195 Swimming 430 3,150 1,828 (250) 1,502 Teacher/Classroom Supplies 2,630 0 6,407 6,000 2,223 Teachers' Courtesy Fund 465 1,080 2,825 1,500 220 Technology 14 526 535 0 5 Tennis 956 1,040 1,292 (250) 454 Textbooks 100 0 0 0 100 Track 818 30,879 25,737 (490) 5,470 Volleyball 0 7,181 527 0 6,654 YACA 144 3.060 2.451 (150) 603

Total S234.384 S869.741 S896.290 S 7.800 S215.635


Exhibit C-1

LAKEVIEW SR. AND JR. HIGH SCHOOL ACTIVITY FUNDS


ASSETS: Cash


General Accounts

$1925

Restricted Accounts

$50.661

Total (Memorandum

Only)

$58.586

6-30-15 (Memorandum

Only)

$58.556


Total Net Position

$7,925 0

$7.925

$ 0 50.661

$50.661

$ 7,925 50.661

$58.586

$ 4,628 53.928

$58.556





Page 39 Exhibit C-2

Total 6-30-15 General Restricted (Memorandum (Memorandi

Accounts Accounts Onlv) Onlv) )DITIONS: Concession Sales $ 53,921 $ 0 $ 53,921 $ 65,288 Athletics, Other 1,696 1,571 3,267 9,645 Locker Fees 348 0 348 1,325 Parking Permits 440 0 440 430 Interest Income 109 0 109 123 Athletic Boosters 0 2,440 2,440 0 Band 0 6,417 6,417 5,753 Band Boosters 0 171 171 0 Baseball 0 9,802 9,802 3,035 Basketball-Jr. High Boys 0 748 748 1,806 Basketball-Jr. High Girls 0 747 747 583 Basketball-Boys 0 20,818 20,818 51,497 Basketball-Girls 0 17,946 17,946 21,864 BETA Club 0 2,831 2,831 3,176 Cheerleaders 0 27,963 27,963 29,699 Class of 2015 0 0 0 2,614 Class of 2016 0 3,273 3,273 1,876 Class of 2017 0 3,983 3,983 0 FCA 0 1,183 1,183 0 FFA 0 22,834 22,834 25,024 Football-Jr. High 0 20,338 20,338 22,015 Football Gate/Trainers 0 200 200 825 Football Booster 0 1,446 1,446 0 JROTC 0 21,242 21,242 27,652 Library 0 543 543 259 Lost Books 770 0 770 1,289 Math Club 0 165 165 0 National Honor Society 0 910 910 0 Science 0 320 320 600 Softball 0 7,126 7,126 8,014 Student Council/SGO 0 500 500 570





(Continued)

Page 40 Exhibit C-2



Track $ 0 $ 2,615 $ 2,615 $ 1,110 Teachers' Concessions 0 76 76 61 Yearbook 0 7,218 7,218 6,193 Donations/Miscellaneous 17.267 0 17.267 23.208

Total Additions S 74.551 S185.426 S259.977 S315.534

EDUCTIONS: Telephone $ 4,800 $ 0 $ 4,800 $ 4,430 Concession Purchases 32,504 0 32,504 37,493 Athletics, Other 921 1,400 2,321 9,675 Parking Stickers 272 0 272 272 ARClub 0 245 245 0 Athletic Boosters 0 1,242 1,242 0 Band 0 6,216 6,216 6,803 Baseball 0 9,807 9,807 2,368 Basketball-Jr. High Boys 0 850 850 1,867 Basketball-Jr. High Girls 0 877 877 789 Basketball-Boys 0 22,724 22,724 50,375 Basketball-Girls 0 19,649 19,649 22,602 BETA Club 0 3,334 3,334 3,293 Cheerleaders 0 26,972 26,972 30,562 Cheerleaders-Jr. High 0 34 34 1,274 Class of 2014 0 0 0 385 Class of 2015 0 877 877 1,288 Class of 2016 0 483 483 1,368 Class of 2017 0 2,650 2,650 0 FCA 0 694 694 0 FFA 0 23,234 23,234 26,588 Football 0 664 664 0 Football-Jr. High 0 26,186 26,186 24,400





(Continued)

Page 41 Exhibit C-2



Football Booster $ 0 $ 1,403 $ 1,403 $ 0 Football Trainers 0 0 0 321 JROTC 0 30,163 30,163 27,868 Library 0 356 356 213 National Honor Society 0 910 910 0 Science 0 0 0 378 Softball 0 6,623 6,623 7,987 Spanish Club 0 0 0 39 Student Council/SGO 0 59 59 480 Track 0 2,944 2,944 882 Teachers' Concessions 0 62 62 448 Yearbook 0 7,001 7,001 6,064 Donations/Miscellaneous 23.791 0 23.791 44.546

Total Deductions S 62.288 S197.659 $259,947 $315,058

Increase (Decrease) in Net Position Before Transfers $ 12,263 $(12,233) $ 30 $ 476

Other Financing Sources (Uses): Transfers In 2,175 11,141 13,316 23,478 Transfers Out (11.141) (2.175) (13.316) (23.478)

Increase (Decrease) in Net Position $ 3,297 $ (3,267) $ 30 $ 476


Net Position at End of Year S 7.925 S 50.661 $ 58.586 $ 58.556





Page 42 Exhibit C-3


ARClub $ 245 $ 0 $ 245 $ 0 $ 0 Athletics 339 1,571 1,400 0 510 4-H Club (102) 0 0 102 0 9^ Grade 39 0 0 0 39 Athletic Boosters (48) 2,440 1,242 (1,149) 1 BETA Club 3,992 2,831 3,334 500 3,989 Band 528 6,417 6,216 1,656 2,385 Band Boosters 0 171 0 0 171 Baseball 667 9,802 9,807 61 723 Basketball-Jr. High Boys 102 748 850 0 0 Basketball-Jr. High Girls 276 747 877 0 146 Basketball-Boys 3,417 20,818 22,724 (193) 1,318 Basketball-Girls 6,074 17,946 19,649 (85) 4,286 Cheerleaders 172 27,963 26,972 (80) 1,083 Cheerleaders-Jr. High 34 0 34 0 0 Class of 2014 311 0 0 (311) 0 Class of 2015 1,709 0 877 (828) 4 Class of 2016 466 3,273 483 0 3,256 Class of 2017 0 3,983 2,650 0 1,333 Drama 696 0 0 (696) 0 FCA 227 1,183 694 0 716 FCCLA (1,191) 0 0 1,191 0 FFA 1,496 22,834 23,234 0 1,096 Football Boosters 0 1,446 1,403 1,197 1,240 Football-Jr. High 6,475 20,338 26,186 (66) 561 JROTC 22,984 21,242 30,163 7,102 21,165 Football Trainers 464 200 664 0 0 Library 1,176 543 356 326 1,689 Dance Line 118 0 0 0 118 Math Club 0 165 0 0 165 National Honor Society 0 910 910 0 0 PBIS 25 0 0 600 625 PTSO/PTO/Parent Assoc. 47 0 0 0 47 Science 3 320 0 0 323





(Continued)

Page 43 Exhibit C-3

Restricted Balance Transfers Balance Activity 6-30-15 Additions Deductions In/tOut) 6-30-16

Softball $ 642 $ 7,126 $ 6,623 $ 109 $ 1,254 Spanish Club 129 0 0 0 129 Student Council/SGO 211 500 59 0 652 Teachers' Concessions 146 76 62 0 160 Track 768 2,615 2,944 (437) 2 Yearbook 1.291 7.218 7.001 (33) 1.475

Total S53.928 SI 85.426 S197.659 S 8.966 S50.661


Exhibit D-1

NATCHITOCHES MAGNET SCHOOL ACTIVITY FUNDS


ASSETS: Cash


General Accounts

S10.346

Restricted Accounts

$54769

Total (Memorandum

Only)

$65.115

6-30-15 (Memorandum

Only)

$56.738


Total Net Position

$10,346 0

$10.346

$ 0 54.769

$54.769

$10,346 54.769

$65.115

$ 7,503 49.235

$56.738





Page 45 Exhibit D-2



Office Receipts $ 0 $ 0 $ 0 $ 100 Telephone 0 0 0 1,000 Concessions 10,766 0 10,766 12,477 Spirit/T-Shirt Sales 0 0 0 156 Book Fair 0 6,022 6,022 5,953 Carnival Income & Other Fundraisers 16,512 0 16,512 18,787

Field Trips 1,237 15,274 16,511 10,968 Interest Income 105 0 105 98 Athletics 0 5,783 5,783 7,621 4-H Club 0 880 880 380 Art 0 0 0 500 Cheerleaders 0 4,108 4,108 10,066 Choir 0 200 200 0 DARE 0 1,067 1,067 817 FCA 0 1,479 1,479 919 KKids 0 383 383 189 Madi Club 0 0 0 300 National Honor Society 0 362 362 867 Orchestra 0 3,036 3,036 880 Playground Equipment 0 3,000 3,000 1,690 PTSO/PTO/Parent Assoc. 0 14,423 14,423 15,268 Quiz Bowl 0 0 0 472 Robotics 0 1,210 1,210 760 Student Council/SGO 0 7,170 7,170 5,416 SWPBS 0 2,250 2,250 2,683 Teachers' Concessions 0 927 927 702 Teachers' Courtesy Fund 0 357 357 593 Yearbook 0 5,073 5,073 4,564 Donations/Miscellaneous 3.067 0 3.067 4.942






(Continued)

Page 46 Exhibit D-2


Accounts Accounts Onlv) Onlv) iDUCTIONS: Office Expenses $ 291 $ 0 $ 291 $ 123 Educ. Supplies/Materials 2,334 0 2,334 2,098 Telephone 807 0 807 759 Concession Purchases 7,783 0 7,783 9,755 Book Fair Costs 0 6,399 6,399 7,412 Carnival & Other Fundraiser Costs 8,891 0 8,891 11,973

Field Trips 2,075 17,277 19,352 10,538 Repairs & Maintenance 549 0 549 2,173 Athletics 0 6,355 6,355 7,885 4-H Club 0 572 572 408 Art 0 0 0 795 Cheerleaders 0 3,805 3,805 12,898 Choir 0 197 197 0 DARE 0 1,068 1,068 817 FCA 0 1,671 1,671 3,367 La. Principal Assoc. 0 257 257 0 KKids 0 170 170 0 Madi Club 0 278 278 279 National Honor Society 0 1,163 1,163 483 Orchestra 0 3,036 3,036 2,127 PTSO/PTO/Parent Assoc. 0 11,655 11,655 13,428 Quiz Bowl 0 0 0 437 Robotics 0 896 896 1,233 Student Council/SGO 0 6,944 6,944 7,394 SWPBS Account 0 2,016 2,016 2,586 Teachers' Concessions 0 1,509 1,509 1,738 Teachers' Courtesy Fund 0 323 323 377 Teacher/Classroom Supplies 0 1,692 1,692 1,866 Yearbook 0 3,286 3,286 4,379 Donations/Miscellaneous 2.974 0 2.974 2.974

Total Deductions S29.855 S70.569 S 96.314 S110.302


Exhibit D-2




(Continued)


Other Financing Sources (Uses):

General Accounts

$ 5,942

Restricted Accounts

$ 2,435

Total (Memorandum

Only)

$ 8,377

6-30-15 (Memorandum

Only)

$ (1,134)

Transfers In 0 3,099 3,099 16,112 Transfers Out (3.099) 0 (3.099) (16.112)

Increase (Decrease) In Net Position $ 2,843 $ 5,534 $ 8,377 $ (1,134)


Net Position at End of Year S10.346 S54.769 S 65.115 S 56.738





Page 48 Exhibit D-3

Restricted Balance Transfers Balance Activitv 6-30-15 Additions Deductions In/tOutl 6-30-16

4-H Club S 138 S 880 S 572 S 0 $ 446 Art 321 0 0 0 321 Athletics 4,307 5,783 6,355 0 3,735 Choir 0 200 197 0 3 Cheerleaders 243 108 3,805 103 649 DARE 1 1,067 1,068 0 0 Drama 1 0 0 0 1 FCA 782 1,479 1,671 0 590 Field Trips 5,117 15,274 17,277 896 4,010 Garden Club 1,055 0 0 0 1,055 KKids 1,369 383 170 0 1,582 LAP 314 0 257 0 57 Library 1,272 6,022 6,399 0 895 Maroon Line/Dance Lines 962 0 0 0 962 Math Club 488 0 278 0 210 National Honor Society 384 362 1,163 417 0 Orchestra 0 3,036 3,036 0 0 Playground Equipment 15,718 3,000 0 0 18,718 PTSO/PTO/Parent Assoc. 9,133 14,423 11,655 (194) 11,707 Quiz Bowl 172 0 0 0 172 Robotics 937 1,210 896 0 1,251 Student Council 453 7,170 6,944 194 873 SWPBS 258 2,250 2,016 0 492 Teacher/Classroom Supplies 750 0 1,692 1,683 741 Teachers' Concessions 582 927 1,509 0 0 Teachers' Courtesy Fund 344 357 323 0 378 Yearbook 4.134 5.073 3.286 0 5.921

Total S49.235 S73.004 S70.569 $3,099 $54,768


EAST NATCHITOCHES ELEMENTARY SCHOOL ACTIVITY FUNDS


Page 49 Exhibit E-1

ASSETS: Cash


General Accounts

SI 9.968

Restricted Accounts

S2.461

Total (Memorandum

Only)

S22.429

6-30-15 (Memorandum

Only)

S24.397


Total Net Position

$19,968 0

$19.968

$ 0 2.461

$2.461

$19,968 2.461

$22.429

$18,502 5.895

$24.397





Page 50 Exhibit E-2



Concession Sales $ 5,286 $ 0 $ 5,286 $ 400 Book Fair 3,148 0 3,148 0 Field Trips 1,080 0 1,080 4,775 Interest Income 33 0 33 43 Athletics-Boys 0 0 0 1,963 Athletics-Girls 0 0 0 13,333 Cheerleaders 0 0 0 1,950 Library 0 135 135 1,981 PBIS 0 3,608 3,608 1,096 PTSO/PTO/Parent Assoc. 0 5 5 0 Teachers' Courtesy Fund 0 398 398 273 Miscellaneous/Donations 3.466 2.626 6.092 3.871

Total Additions S13.013 $ 6.772 S19.785 S29.685

DEDUCTIONS: Office Expenses $ 121 $ 0 $ 121 $ 187 Telephone 1,811 0 1,811 1,968 Concession Purchases 3,426 0 3,426 507 Book Fair Costs 3,101 0 3,101 0 School Board Reimb. 0 0 0 100 Field Trips 1,472 522 1,994 4,220 Athletics-Boys 0 0 0 1,963 Athletics-Girls 0 0 0 14,991 Cheerleaders 0 0 0 1,707 Library 0 50 50 2,153 PBIS 0 4,404 4,404 613 PTSO/PTO/Parent Assoc. 0 671 671 112 Teachers' Courtesy Fund 0 377 377 141 Miscellaneous 2.800 2.998 5.798 4.815

Total Deductions S12.731 $ 9.022 S21.753 S33.477





(Continued)

Page 51 Exhibit E-2


General Accounts

$ 282

Restricted Accounts

$(2,250)

Total (Memorandum

Onlv)

$(1,968)

6-30-15 (Memorandum

Onlv)

$ (3,792)

Other Financing Sources (Uses): Transfers In Transfers Out

1,184 0

0 (1.184)

1,184 (1.184)

0 0

Increase (Decrease) in Net Position $ 1,466 $(3,434) $(1,968) $ (3,792)


Net Position at End of Year S19.968 $2,461 $22,429 $24,397





Page 52 Exhibit E-3


Athletics-Girls $ 628 $ 0 $ 0 $ (628) $ 0 4-H Club 258 0 0 0 258 Art 151 0 0 0 151 Cheerleaders 243 0 0 (243) 0 FCA 222 0 0 0 222 Field Trips 1,314 0 522 (530) 262 Library 372 135 50 0 457 Music Club 6 0 0 (6) 0 PBIS 526 3,608 4,404 270 0 PTSO/PTO/Parent Assoc. 1,897 5 671 0 1,231 Teachers' Courtesy Fund 165 398 377 0 186 Miscellaneous 113 2.626 2.998 (47) (306)

Total S5.895 S6.772 S9.022 S(1.184^ S2.461


CLOUTIERVILLE ELEMENTARY & JR. HIGH SCHOOL SCHOOL ACTIVITY FUNDS



Page 53 Exhibit F-1

ASSETS: Cash

General Accounts

SI 5.255

Restricted Accounts

S1.349

Total (Memorandum

Only)

S16.604

6-30-15 (Memorandum

Only)

SI 2.927


$15,255 0

; 0 1.349

$15,255 1.349

$10,059 2.868



Exhibit F-2




ADDITIONS: Concessions Athletics Spirit/T-Shirt Sales Carnival Income & Other Fundraisers

Field Trips 4-H Club 8"^ Grade Cheerleaders DARF Library PBIS Teachers' Concessions Donations/Miscellaneous

Total Additions

DEDUCTIONS: Office Expenses Telephone Concessions Athletics Spirit Shirt Costs Carnival & Other Fundraiser Costs

Field Trips 4-H Club 8"^ Grade Cheerleaders DARF Library Madi Club PBIS

General Accounts

$ 7,195 4,474

0

10,886 3,705

0 0 0 0 0 0 0

5.384

$31.644

199 1,705 4,460 4,187

110

7,184 2,660

0 0 0 0 0 0 0

Restricted Accounts

$ 0 0 0

0 0

1,084 6,784 2,435

0 4,532

576 2,094

0

$17.505

0 0 0 0 0

0 0

966 8,154 2,575

0 4,509

0 724

Total (Memorandum

Only)

$ 7,195 4,474

0

10,886 3,705 1,084 6,784 2,435

0 4,532

576 2,094 5.384

$49.149

199 1,705 4,460 4,187 110

7,184 2,660 966

8,154 2,575

0 4,509

0 724

6-30-15 (Memorandum

Only)

$ 3,919 784 929

67 2,145

680 0 0

886 2,344

0 547

11.119

$23.420

91 1,860 5,491 1,435

661

0 1,870

619 0 0

886 2,530

65 0


Exhibit F-2




(Continued)

Teachers' Concessions Donations/Miscellaneous

Total Deductions



General Accounts

$ 0 5.943

S26.448

$ 5,196

Increase (Decrease) in Net Position $ 5,196

Net Position at Beginning of Year 10.059

Net Position at End of Year S15.255

Restricted Accounts

$ 2,096 0

$19.024

$(1,519)

$(1,519)

2.868

$ 1.349

Total (Memorandum

Only)

$ 2,096 5.943

$45.472

$ 3,677

$ 3,677

12.927

$16.604

6-30-15 (Memorandum

Only)

$ 688 6.808

$23.004

$ 416

31 (31)

$ 416

12.511

$12.927





Page 56 Exhibit F-3


4-H Club $ 554 $ 1,084 $ 966 $ 0 $ 672 Band 18 0 0 0 18 Cheerleaders 184 2,435 2,575 0 44 Library 10 4,532 4,509 0 33 PBIS 285 576 724 0 137

Grade 0 6,784 8,154 1,370 0 PTSO/PTO/Parent Assoc. 14 0 0 0 14 Student Assistance/Supply 5 0 0 0 5 Student Council/SGO 252 0 0 0 252 Teachers' Courtesy Fund 9 0 0 0 9 Teachers' Concessions 167 2,094 2,096 0 165 Yearbook 1.370 0 0 (1.370) 0

Total S2.868 S17.505 S 19.024 S 0 S1.349


FAIRVIEW ALPHA ELEMENTARY & JR. HIGH SCHOOL SCHOOL ACTIVITY FUNDS



Page 57 Exhibit G-1

ASSETS: Cash

General Accounts

S53

Restricted Accounts

S1.106

Total (Memorandum

Only)

SI.159

6-30-15 (Memorandum

Only)

S8.123


$53 0

; 0 1.106

$ 53 1.106

$1,050 7.073

Total Net Position $53 $1.106 $1.159 ^.123


Exhibit G-2




General Accounts

ADDITIONS: OtFice Receipts $ 3,914 Concession Sales 6,438 Carnival Income & Other Fundraisers 4,955

Field Trips 0 Interest Income 13 Archery 0 4-H Club 8^1^ 0 DARE 0 Donations/Miscellaneous 0 Library 0 PBIS 0 Pre-K 0 Quiz Bowl 0 Teachers' Courtesy Fund 0 Teacher/Classroom Supplies 0 Yearbook 0

Total Additions £15.320

DEDUCTIONS: Office Expenses £ 3,485 Educ. Supplies/Materials 442 Telephone 3,821 Concession Purchases 6,101 Book Fair Costs 2,478 Carnival & Other Fundraiser Costs 4,585

Field Trips 0 Repairs & Maintenance 371 4-H Club - 4'^ thru 6th 0 Academic 0 Archery 0 Athletics 0

Restricted Accounts

£ 0 0

0 3,734

0 0

432 236

0 4,913 2,434

108 0

385 839

5.683

£18.764

0 0 0 0 0

0 2,466

0 381

0 79

190

Total (Memorandum

Only)

£ 3,914 6,438

4,955 3,734

13 0

432 236

0 4,913 2,434

108 0

385 839

5.683

£34.084

3,485 442

3,821 6,101 2,478

4,585 2,466

371 381

0 79

190

6-30-15 (Memorandum

Only)

£ 4,285 8,743

16,182 3,019

25 338

1,358 1,050 570

5,039 444 280 221

2,084 3,964 1.787

£49.389

; 3,738 0

3,356 9,876

0

14,013 4,186 273

1,645 100 256 0




Page 59 Exhibit G-2


^^i^oniinueuj



DARE $ 0 $ 0 $ 0 $ 1,050 Gifted 0 0 0 105 Library 0 4,874 4,874 5,094 Miscellaneous 0 0 0 1,197 PBIS 0 2,349 2,349 1,366 Pre-K 0 2,145 2,145 503 PTSO/PTO/Parent Assoc. 0 0 0 241 Quiz Bowl 0 67 67 70 Teacher/Classroom Supplies 0 1,159 1,159 3,791 Teachers' Courtesy Fund 0 395 395 2,357 Yearbook 0 5.660 5.660 780


Decrease in Net Position Before Transfers $(5,963) $(1,001) $ (6,964) $ (4,608)

Other Financing Sources (Uses): Transfers In 4,966 0 4,966 (91) Transfers Out 0 (4.966) (4.966) 91

Decrease in Net Position $ (997) $(5,967) $ (6,964) $ (4,608)


Net Position at End of Year $ 53 $ 1.106 $ 1.159 $ 8.123





Page 60 Exhibit G-3


Field Trips $ 185 $ 3,734 $ 2,466 $(1,327) $ 126 Academic 2 0 0 0 2 Athletics 196 0 190 0 6 Archery 82 0 79 0 3 4-H Club - 4"^ thru 6"^ 0 432 381 0 51 Cheerleaders 19 0 0 0 19 DARE 0 236 0 0 236 Library 1 4,913 4,874 0 40 PBIS 0 2,434 2,349 0 85 PTSO/PTO 2 0 0 0 2 Pre-K 2,759 108 2,145 (542) 180 Quiz Bowl 67 0 67 0 0 Teacher Classroom Supplies 375 839 1,159 0 55 Teachers' Courtesy Fund 63 385 395 0 53 Yearbook 3.322 5.683 5.660 (3.097) 248

Total $7,073 $18,764 $19,765 $(4,966) $1,106


GOLDONNA ELEMENTARY & JR. fflGH SCHOOL SCHOOL ACTIVITY FUNDS



Page 61 Exhibit H-1

ASSETS: Cash

General Accounts

S8.680

Restricted Accounts

$8J43

Total (Memorandum

Only)

SI 6.823

6-30-15 (Memorandum

Onlvl

S14.967


$8,680 0

> 0 8.143

$ 8,680 8.143

$ 7,005 7.962

Total Net Position $8.680 ,143 $16.823 $14.967


Exhibit H-2

GOLDONNA ELEMENTARY & JR. HIGH SCHOOL SCHOOL ACTIVITY FUNDS



ADDITIONS: Concession Sales School Pictures Spirit Shirt Sales Carnival Income & Other Fundraisers

Field Trips Athletics 4-H Club Cheerleaders FCA Library Lost Books PBIS Student Council/SGO Teachers' Courtesy Fund Teacher/Classroom Supplies Yearbook Donations/Miscellaneous

Total Additions

General Accounts

$15,633 0

2,951

3,658 0

10,025 0 0 0 0 0 0 0 0 0 0

5.823

$38.090

Restricted Accounts

$ 0 0 0

0 1,741

0 575

3,749 792

4,207 20 327 46

12,183 285

1,522 0

$25.447

Total (Memorandum

Only)

$15,633 0

2,951

3,658 1,741

10,025 575

3,749 792

4,207 20 327 46

12,183 285

1,522 5.823

$63.537

6-30-15 (Memorandum

Only)

$17,138 382

5,747

13,810 1,510 7,063

317 3,610

820 1,916

20 752

0 139 125

48 3.834

$57.231


Exhibit H-2




(Continued)

General Restricted Accounts Accounts

DEDUCTIONS: Office Expenses $ 29 $ 0 Telephone 3,165 0 Concession Purchases 9,766 0 Spirit Shirt Costs 2,612 0 Carnival & Other Fundraiser Costs 1,539 0

Field Trips 0 1,741 Homecoming 0 0 Athletics 7,351 0 4-H Club 0 800 Cheerleaders 0 4,401 FCA 0 650 Library 0 3,630 Lost Books 0 20 PBIS 0 3,869 Teachers'Courtesy Fund 0 10,887 Teacher/Classroom Supplies 0 285 Yearbook 0 1,301 Donations/Miscellaneous 9.635 0

Total Deductions £34.097 £27.584

Increase (Decrease) in Net Position Before Transfers £ 3,993 £(2,137)

Other Financing Sources (Uses): Transfers In 0 2,318 Transfers Out (2.318) 0

Increase in Net Position £ 1,675 £ 181

Net Position at Beginning of Year 7.005 7.962

Net Position at End of Year £ 8.680 £ 8.143

Total (Memorandum

Only)

£ 29 3,165 9,766 2,612

1,539 1,741

0 7,351

800 4,401

650 3,630

20 3,869

10,887 285

1,301 9.635

£61.681

£ 1,856

2,318 ^2.318)

£ 1,856

14.967

£16.823

6-30-15 (Memorandum

Only)

£ 0 3,056

10,159 4,856

3,319 1,396

30 6,478 482

5,524 657

1,916 20

7,470 98 125 0

9.722

£55.308

£ 1,923

8,838 (8.838)

£ 1,923

13.044

£14.967





Page 64 Exhibit H-3


4-H Club $1,400 $ 575 $ 800 $ 0 $1,175 Cheerleaders 1,018 3,749 4,401 0 366 FCA 314 792 650 0 456 FFA 162 0 0 0 162 Field Trips 0 1,741 1,741 0 0 Library 234 4,207 3,630 0 811 PBIS 2,006 327 3,869 2,318 782 Peer Helpers/Facilitators 46 0 0 0 46 Student Council 187 46 0 0 233 Teacher Class Fees 0 285 285 0 0 Teachers' Courtesy Fund 60 12,183 10,887 0 1,356 Textbooks 0 20 20 0 0 Yearbook 2.535 1.522 1.301 0 2.756

Total $7,962 $25,447 $27,584 $2,318 $8,143


MARTHAVILLE ELEMENTARY & JR. HIGH SCHOOL SCHOOL ACTIVITY FUNDS



Page 65 Exhibit I-l

ASSETS: Cash

General Accounts

S24.049

Restricted Accounts

S10.582

Total (Memorandum

Only)

$34631

6-30-15 (Memorandum

Only)

$34.180


$24,049 0

; 0 10.582

$24,049 10.582

$23,906 10.274



Exhibit 1-2






Concessions Sales $26,581 $ 0 $26,581 $21,888 Field Trips 1,216 0 1,216 1,854 Homecoming 5,540 0 5,540 490 Athletics 0 0 0 175 4-H Club 0 2,734 2,734 893 Cheerleaders 0 6,131 6,131 2,163 DARE 0 0 0 642 Drama 0 0 0 5,301 FCA 0 0 0 501 Library 0 4,570 4,570 5,906 Pep Squad 0 2,669 2,669 8,373 PTSO/PTO/Parent Assoc. 0 3,589 3,589 19,783 Student CounciESGO 0 200 200 0 Teachers' Courtesy Fund 0 50 50 6,979 Teacher/Classroom Supplies 0 21,341 21,341 6,301 Donations/Miscellaneous 214 0 214 324

Total Additions $33,551 $41,284 $74,835 $81,573

DEDUCTIONS: Office Expense $ 49 $ 0 $ 49 $ 0 Educ. Supplies/Materials 449 0 449 0 Telephone 1,271 0 1,271 4,085 Concession Purchases 14,688 0 14,688 6,388 Field Trips 1,162 0 1,162 1,854 Homecoming 5,424 0 5,424 1,563 4-H Club 0 2,479 2,479 1,035 Athletics 0 1,525 1,525 175 Cheerleaders 0 6,647 6,647 1,413 DARE 0 0 0 642 Drama 0 0 0 5,301 FCA 0 0 0 520





(Continued)

Page 67 Exhibit 1-2



Library $ 0 $ 4,868 $ 4,868 $ 5,888 Miscellaneous 8,053 0 8,053 13,915 PBIS 0 323 323 63 Pep Squad 0 3,832 3,832 8,313 Playground Equipment 0 0 0 281 PTSO/PTO/Parent Assoc. 0 3,412 3,412 17,100 Student Council/SGO 0 414 414 0 Teacher/Classroom Supplies 0 19,646 19,646 6,085 Teachers' Courtesy Fund 0 62 62 6,992 Yearbook 80 0 80 1.020

Total Deductions S31.176 S43.208 $74,384 $ 82.633

Increase (Decrease) in Net Position Before Transfers $ 2,375 $(1,924) $ 451 $ (1,060)

Other Financing Sources (Uses): Transfers In 0 2,232 2,232 12,481 Transfers Out (2.232) 0 (2.232) (12.481)

Increase (Decrease) in Net Position $ 143 $ 308 $ 451 $ (1,060)


Net Position at End of Year S24.049 $10,582 $34,631 $34,180





Page 68 Exhibit 1-3


4-H Club $ 901 $ 2,734 $ 2,479 $ 0 $ 1,156 Athletics 0 0 0 1,525 1,525 Cheerleaders 1,014 6,131 6,647 0 498 FCA 99 0 0 0 99 Library 1,598 4,570 4,868 0 1,300 PBIS 28 0 323 295 0 Pep Squad 773 2,669 3,832 390 0 PTSO/PTO/Parent Assoc. 4,571 3,589 3,412 0 4,748 Student Council/SGO 262 200 414 0 48 Teachers' Courtesy Fund 12 50 62 0 0 Teacher/Classroom Supplies 1.016 21.341 19.646 22 2.733

Total S 10.274 S41.284 S41.683 S2.232 S12.107


PROVENCAL ELEMENTARY & JR. HIGH SCHOOL SCHOOL ACTIVITY FUNDS



Page 69 Exhibit J-1

ASSETS: Cash

General Accounts

$21148

Restricted Accounts

$56.489

Total (Memorandum

Only)

$81.637

6-30-15 (Memorandum

Only)

$69.789


$25,148 0

; 0 56.489

$25,148 56.489

$19,116 50.673






Page 70 Exhibit J-2



Office Receipts $ 4,169 $ 0 $ 4,169 $ 4,309 Concession Sales 27,711 0 27,711 20,328 School Pictures 330 0 330 0 Field Trips 5,681 0 5,681 8,355 School Board Reimb. 2,380 0 2,380 2,465 Athletics 0 19,420 19,420 18,958 4-H Club 0 895 895 418 Basketball 0 13,235 13,235 8,483 Cheerleaders 0 3,398 3,398 2,885 FCA 0 1,308 1,308 3,711 Library 0 10,538 10,538 8,910 Playground Equipment 0 0 0 537 PTSO/PTO/Parent Assoc. 0 22,601 22,601 15,007 Science Club 0 8,514 8,514 717 Teachers' Courtesy Fund 0 300 300 360 Teacher/Classroom Supplies 0 818 818 432 Yearbook 0 5,855 5,855 5,910 Donations/Miscellaneous 500 0 500 1.333


DEDUCTIONS: Office Expenses $ 2,579 $ 0 $ 2,579 $ 6,473 Educ. Supplies/Materials 978 0 978 0 Telephone 1,747 0 1,747 1,781 Concession Purchases 18,163 0 18,163 18,192 School Picture Costs 6 0 6 0 School Board Reimb. 2,541 0 2,541 2,466 Yearbook 0 0 0 269 Field Trips 6,996 0 6,996 9,981 Repairs & Maintenance 1,333 0 1,333 0 Athletics 0 19,833 19,833 17,599 4-H Club 0 840 840 364





(Continued)

Page 71 Exhibit J-2



Basketball $ 0 $10,647 $ 10,647 $ 3,664 Cheerleaders 0 4,041 4,041 2,585 EGA 0 1,022 1,022 3,765 Library 0 9,005 9,005 8,841 PTSO/PTO/Parent Assoc. 0 19,510 19,510 13,086 Science Club 0 9,659 9,659 0 Teachers' Courtesy Fund 0 338 338 307 Teacher/Classroom Supplies 0 671 671 265 Yearbook 186 5,263 5,449 4,030 Miscellaneous 447 0 447 1.631

Total Deductions S34.976 $80,829 $115,805 $ 95.299

Increase in Net Position Before Transfers $ 5,795 $ 6,053 $ 11,848 $ 7,819

Other Financing Sources (Uses): Transfers In 237 0 237 12,481 Transfers Out 0 (237) (237) (12.481)

Increase In Net Position $ 6,032 $ 5,816 $ 11,848 $ 7,819


Net Position at End of Year S25.148 $56,489 $ 81.637 $ 69.789





Page 72 Exhibit J-3

Balance Transfers Balance 6-30-15 Additions Deductions InKOut) 6-30-16

Athletics $10,089 $19,420 $19,833 $(237) $ 9,439 4-H Club 4,307 895 840 0 4,362 Basketball 10,524 13,235 10,647 0 13,112 Cheerleaders 2,058 3,398 4,041 0 1,415 FCA 692 1,308 1,022 0 978 Library 1,822 10,538 9,005 0 3,355 Playground Equipment 537 0 0 0 537 PTSO/PTO/Parent Assoc. 11,238 22,601 19,510 0 14,329 Science Club 1,159 8,514 9,659 0 14 Teachers' Courtesy Fund 118 300 338 0 80 Teacher/Classroom Supplies 2,087 818 671 0 2,234 Yearbook 6.042 5.855 5.263 0 6.634

Total $50,673 $86,882 $80,829 St237^ $56,489


Exhibit K-1

WEAVER ELEMENTARY SCHOOL ACTIVITY FUNDS


ASSETS: Cash


General Accounts

S13.586

Restricted Accounts

S9.538

Total (Memorandum

Only)

S23.124

6-30-15 (Memorandum

Only)

$34784


Total Net Position

$13,586 0

$13.586

0 ).538

).538

$13,586 9.538

$23.124

$21,202 13.582

$34.784





Page 74 Exhibit K-2



Concession Sales $ 4,886 $ 0 $ 4,886 $ 4,288 Book Fair 0 6,225 6,225 3,060 Field Trips 0 13,376 13,376 13,003 Interest Income 42 0 42 49 Library 0 19 19 2,548 PTSO/PTO/Parent Assoc. 0 7,488 7,488 7,087 SWPB 0 683 683 5,843 Teachers' Concessions 0 1,048 1,048 1,478 Donations/Miscellaneous 36.791 0 36.791 45.277

Total Additions S41.719 $28,839 $70,558 $82,633

DEDUCTIONS: Educ. Supplies/Materials $ 0 0 $ 0 2,153 Telephone 1,375 0 1,375 1,266 Concessions Purchases 5,951 0 5,951 2,237 Book Fair Costs 0 6,674 6,674 0 Field Trips 0 10,546 10,546 21,510 Library 0 399 399 3,864 PTSO/PTO/Parent Assoc. 0 11,045 11,045 8,728 SWPB 0 775 775 6,246 Teachers' Concessions 0 1,298 1,298 1,052 Miscellaneous 44.155 0 44.155 34.748


Increase (Decrease) in Net Position Before Transfers $ (9,762) $(1,898) $(11,660) $ 829

Other Financing Sources (Uses): Transfers In 2,884 738 3,622 6,092 Transfers Out (738) (2.884) (3.622) (6.092)

Increase (Decrease) In Net Position $(7,616) $ (4,044) $(11,660) $ 829


Net Position at End of Year S13.586 S 9.538 S 23.124 S34.784





Page 75 Exhibit K-3


Book Fair $ 3,764 $ 6,225 $ 6,674 $ 0 $3,315 Field Trips 172 13,376 10,546 (2,828) 174 Library 1,122 19 399 0 742 PTSO/PTO/Parent Assoc. 7,317 7,488 11,045 738 4,498 SWPB 98 683 775 0 6 Teachers' Concessions 896 1,048 1,298 (56) 590 Teachers' Courtesy Fund 213 0 0 0 213

Total S13.582 S28.839 S30.737 St2.146^ $9,538


NSU MroDLE LAB SCHOOL ACTIVITY FUNDS


Page 76 Exhibit L-1

ASSETS: Cash


General Accounts

S59.561

Restricted Accounts

S33.341

Total (Memorandum

Only}

S92.902

6-30-15 (Memorandum

Only}

S91.449


Total Net Position

$59,561 0

$59.561

$ 0 33.341

$33.341

$59,561 33.341

$92.902

$54,383 37.066

$91.449


NSU MIDDLE LAB SCHOOL ACTIVITY FUNDS



Page 77 Exhibit L-2


Accounts Accounts Onlv) Onlv) DDITIONS: Educational Materials $ 6,427 $ 0 $ 6,427 $ 7,665 Concessions Sales 654 0 654 1,591 Athletics, Other 5,961 0 5,961 6996 Carnival Income & Other Fundraisers 0 0 0 1,670

Field Trips 240 0 240 3,466 4-H Club 0 215 215 0 Art 920 0 920 1,400 Baseball 0 292 292 0 Builders Club 0 1,031 1,031 318 Cheerleaders 0 22,301 22,301 15,255 Drama 0 100 100 441 FCA 0 0 0 50 Library 2,173 2,723 4,896 4,947 Math Counts 0 0 0 2,000 Orchestra 0 0 0 2,535 Pep Squad 0 0 0 1,735 Professional Development 2,670 0 2,670 2,685 PTSO/PTO Parent Assoc. 0 5,312 5,312 8,216 Robotics 0 480 480 0 Softball 0 123 123 0 Strings 0 5,025 5,025 0 Student Council 0 1,758 1,758 1,841 Technology 5,310 0 5,310 5,370 Yearbook 0 2,338 2,338 2,875 Donations/Miscellaneous 5.853 0 5.853 1.001


EDUCTIONS: Office Expenses $ 9 $ 0 $ 0 $ 0 Educ. Supplies/Materials 7,161 0 7,161 7,947 Concession Purchases 91 0 91 0 Athletics, Other 5,760 0 5,760 4,591 Yearbook Costs 0 0 0 50 Carnival & Other

Fundraiser Costs 0 0 0 2,356


Exhibit L-2




(Continued)

Total

Increase (Decrease) in Net Position Before Transfers $ 6,283

Other Financing Sources (Uses): Transfers In 41 Transfers Out (1.146)

Increase (Decrease) In Net Position $ 5,178

Net Position at Beginning of Year 54.383

Net Position at End of Year S59.561

$(4,830)

1,146 (41)

$ (3,725)

37.066

$33.341

$ 1,453

1,187 (1.187)

$ 1,453

91.449

$92.902

6-30-15 General Restricted (Memorandum (Memorandum


Field Trips $ 232 $ 0 $ 232 $ 3,660 4-H Club 0 184 184 0 Art 1,044 0 1,044 1,640 Builders Club 0 1,041 1,041 57 Cheerleaders 0 20,409 20,409 15,073 Drama 0 162 162 205 Library 2,889 85 2,974 3,688 Dance 0 0 0 2,195 Math Club 0 0 0 2,466 Orchestra 0 0 0 6,314 Pep Squad 0 0 0 1,535 Professional Development 0 0 0 1,108 PTSO/PTO Parent Assoc. 0 14,738 14,738 3,070 Robotics 0 260 260 0 Strings 0 5,465 5,465 0 Student Council 0 1,519 1,519 1,435 Technology 2,229 0 2,229 2,258 Yearbook 0 2,665 2,665 3,196 YACA 0 0 0 174 Miscellaneous 4.510 0 4.510 2.719

Total Deductions $23,925 $46,528 $70,453 $65,737

$ 6,320

653 I^)

$ 6,320

85.129

$91.449





Page 79 Exhibit L-3

Restricted Balance Transfers Balance Activity 6-30-15 Additions Deductions In/tOuD 6-30-16

4-H Club $ 0 $ 215 $ 184 $ 0 $ 31 Baseball 0 292 0 0 292 Builders Club 1,220 1,031 1,041 0 1,210 Cheerleading 513 22,301 20,409 0 2,405 Drama 540 100 162 0 478 FCA 181 0 0 0 181 Library 1,041 2,723 85 1,146 4,825 Math Counts 697 0 0 0 697 Orcheshra 6,579 5,025 5,465 41 6,180 Pep Squad 200 0 0 0 200 PTSO/PTO Parent Assoc. 21,967 5,312 14,738 (82) 12,459 Robotics 0 480 260 0 220 Softball 0 123 0 0 123 Student Council 1,103 1,758 1,519 0 1,342 Track 76 0 0 0 76 Yearbook 2.949 2.338 2.665 0 2.622

Total S37.066 S41.698 S46.528 S 1.105 S33.341


Exhibit M-1

NORTHWESTERN ELEMENTARY LAB SCHOOL ACTIVITY FUNDS


ASSETS: Cash


General Accounts

S59.064

Restricted Accounts

S29.557

Total (Memorandum

Only)

.621

6-30-15 (Memorandum

Only)

S70.911


Total Net Position

$59,064 0

$59.064

$ 0 29.557

$29.557

$59,064 29.557

.621

$46,949 23.962

$70.911





Page 81 Exhibit M-2


Accounts Accounts Onlv) Onlv) EDITIONS: Athletics, Other $ 4,019 $ 0 $ 4,019 $ 3,027 Yearbook Sales 0 0 0 4,625 Interest Income 111 0 111 109 4-H Club 0 2,036 2,036 3,064 Art 3,415 0 3,415 4,455 KKids 0 440 440 577 Library 15,661 0 15,661 23,196 PAL 0 44,654 44,654 41,068 Robotics 0 880 880 630 Student Council/SGO 3,083 0 3,083 0 Technology 0 0 0 500 Track 0 5,340 5,340 2,341 Teachers' Courtesy Fund 0 120 120 190 Teacher/Classroom Supplies 34,976 0 34,976 33,573 Yearbook 5,253 0 5,253 0 Miscellaneous 16.291 0 16.291 5.639

Total Additions S 82.809 S53.470 S136.279 S122.994





(Continued)

Page 82 Exhibit M-2

Total 6-30-15 General Restricted (Memorandum (Memorandui


Office Expenses $ 25 $ 0 $ 25 $ 0 Athletics, Other 3,791 0 3,791 2,616 Yearbook Costs 0 0 0 3,244 4-H Club 0 2,049 2,049 2,742 Art 4,052 0 4,052 5,385 KKids 0 571 571 345 Library 17,647 0 17,647 24,223 PAL 0 35,739 35,739 43,241 Robotics 0 1,063 1,063 749 Science 0 0 0 37 Strings 0 0 0 2,300 Student Council/SGO 686 0 686 0 Track 0 5,021 5,021 3,377 Teachers' Courtesy Fund 0 149 149 195 Teacher/Classroom Supplies 8,988 0 8,988 13,137 Technology 0 15,926 15,926 18,428 Yearbook 4,305 0 4,305 0 Miscellaneous 18.557 0 18.557 10.377

Total Deductions S 58.051 $60,518 $118,569 $130,396

Increase (Decrease) in Net Position Before Transfers $24,758 $ (7,048) $ 17,710 $ (7,402)

Other Financing Sources (Uses): Transfers In 357 13,000 13,357 21,832 Transfers Out 03.000) (357) (13.357) (21.832)

Increase (Decrease) In Net Position $ 12,115 $ 5,595 $ 17,710 $ (7,402)


Net Position at End of Year $ 59.064 $29,557 $ 88.621 $ 70.911





Page 83 Exhibit M-3


4-H Club $ 355 $ 2,036 $ 2,049 $ 0 $ 342 KKids 239 440 571 0 108 PAL 19,034 44,654 35,739 (357) 27,592 Robotics 183 880 1,063 0 0 Running Club 993 5,340 5,021 0 1,312 Spanish Club 156 0 0 0 156 Teachers' Courtesy Fund 75 120 149 0 46 Technology 2.927 0 15.926 13.000 1

Total S23.962 S53.470 S60.518 SI 2.643 S29.557


Exhibit N-1

PARKS ELEMENTARY & MIDDLE SCHOOL SCHOOL ACTIVITY FUNDS



Total 6-30-15 General Restricted (Memorandum (Memorand

Accounts Accounts Onlv) Onlv) ASSETS:

Cash $481 $153 $634 $3,826

NET POSITION: Unrestricted $481 $ 0 $481 $2,234 Restricted 0 153 153 1.592

Total Net Position $481 $153 $634 $3,826





Page 85 Exhibit N-2


Accounts Accounts Onlv) Onlv) EDITIONS: Concessions Sales $ 4,176 $ 0 $ 4,176 $ 7,825 Carnival Income & Other Fundraisers 2,998 0 2,998 0

Field Trips 0 2,619 2,619 3,493 Cheerleaders 0 0 0 2,456 Library 0 2,095 2,095 1,249 Pre-K 0 515 515 1,000 School Climate 0 581 581 2,646 Student Council/SGO 0 0 0 523 SWPBS Account 0 546 546 782 Teachers' Courtesy Fund 0 1,127 1,127 0 Yearbook 0 900 900 0 Donations/Miscellaneous 6.912 0 6.912 10.338

Total Additions S14.086 S 8.383 S22.469 S30.312





(Continued)

Page 86 Exhibit N-2



Office Expenses $ 5,956 $ 0 $ 5,956 $ 6,843 Educ. Supplies/Materials 510 510 0 Telephone 2,230 0 2,230 2,132 Concession Purchases 3,537 0 3,537 7,459 Carnival & Other Fundraiser Costs 2,879 0 2,879 0

Field Trips 0 2,616 2,616 3,815 Band 0 0 0 30 Cheerleaders 0 0 0 2,466 Library 0 2,180 2,180 1,470 Pre-K 0 515 515 1,000 PTSO/PTO/Parent Assoc. 0 0 0 836 School Climate 0 617 617 2,508 Student Council 0 0 0 1,055 SWPBS Account 0 2,323 2,323 1,174 Teachers' Courtesy Fund 0 1,398 1,398 0 Yearbook 0 900 900 0


Decrease in Net Position Before Transfers $(1,026) $(2,166) $(3,192) $ (476)

Other Financing Sources (Uses): Transfers In 0 727 727 104 Transfers Out (727) 0 (727) (104)

Decrease in Net Position $(1,753) $(1,439) $(3,192) $ (476)


Net Position at End of Year

CO

$ 153 $ 634 $ 3.826




Page 87 Exhibit N-3

Schedule of Changes in Restricted Account Deposit Balances

Restricted Balance Transfers Balance Activity 6-30-15 Additions Deductions In/tOuB 6-30-l(

Field Trips $ 0 $2,619 $ 2,616 $ 0 $ 3 Band 109 0 0 0 109 Cheerleaders 205 0 0 (205) 0 EGA 93 0 0 (93) 0 Library 115 2,095 2,180 0 30 Pre-K 0 515 515 0 0 PTSO/PTO/Parent Assoc. 50 0 0 (50) 0 School Climate 36 581 617 0 0 Student Council 487 0 0 (487) 0 SWPBS 497 546 2,323 1,286 6 Teachers' Courtesy Fund 0 1,127 1,398 276 5 Yearbook 0 900 900 0 0

Total SL592 $8,383 $10,549 $727 $153


L. P. VAUGHN ELEMENTARY & MIDDLE SCHOOL SCHOOL ACTIVITY FUNDS



Page 88 Exhibit 0-1

ASSETS: Cash

General Accounts

S10.562

Restricted Accounts

S33.429

Total (Memorandum

Only)

$41991

6-30-15 (Memorandum

Only)

$35.685


$10,562 0

> 0 33.429

$10,562 33.429

$ 9,670 26.015



Exhibit 0-2




ADDITIONS: Office Receipts Educational Materials Telephone Concession Sales Carnival Income &

Other Fundraisers Field Trips Interest Income Athletics 4-H Club Library Music Club Pre-K Student Assistance/Supply Student Trips Teachers' Courtesy Fund

Total Additions

DEDUCTIONS: Office Expenses Educ. Supplies/Materials Telephone Concession Purchases Carnival & Other Fundraiser Costs

Field Trips Repairs & Maintenance Athletics 4-H Club Library Music Club PTSO/PTO/Parent Assoc. Student Assistance/Supply

General Accounts

$ 517 0 0

11,032

18,793 0

69 0 0 0 0 0 0 0 0

$30.411

; 2,038 3,929 2,175

11,539

8,006 0

1,124 0 0 0 0 0 0

Restricted Accounts

$ 0 0 0 0

0 43,889

0 0 0

2,974 15,456

250 1,000

0 1.921

$65.490

> 0 0 0 0

0 36,565

0 0

223 2,729

16,890 760 297

Total (Memorandum

Only)

$ 517 0 0

11,032

18,793 43,889

69 0 0

2,974 15,456

250 1,000

0 1.921

$95.901

> 2,038 3,929 2,175

11,539

8,006 36,565

1,124 0

223 2,729

16,890 760 297

6-30-15 (Memorandum

Only)

$ 791 1,750

678 11,215

785 19,677

68 1,983 267

2,653 12,424

0 0

37,081 2.671

$92.043

i 1,733 4,089 1,951

11,285

198 20,854

19 1,340

44 2,431 7,339

352 356





(Continued)

Page 90 Exhibit 0-2

General Accounts

Restricted Accounts

Total (Memorandum

Onlv)

6-30-15 (Memorandum

Onlv)

Student Trips Teachers' Courtesy Fund

$ 0 0

$ 0 1.320

$ 0 1.320

$38,156 2.466

Total Deductions S28.811 S5 8.784 S87.595 $92,613

Increase (Decrease) in Net Position Before Transfers $ 1,600 $ 6,706 $ 8,306 $ (570)


3,856 (4.564)

4,564 (3.856)

8,420 (8.420)

0 0

Increase (Decrease) in Net Position $ 892 $ 7,414 $ 8,306 $ (570)


Net Position at End of Year S10.562 S33.429 S43.991 $35,685





Page 91 Exhibit 0-3


Athletics $ 3,754 $ 0 $ 0 $ 0 $ 3,754 4-H Club 223 0 223 0 0 Cheerleaders 94 0 0 0 94 Field Trips 1,436 0 0 0 1,436 Library 1,226 2,974 2,729 0 1,471 Music Club 5,125 15,456 16,890 0 3,691 Pre-K 0 250 0 2,800 3,050 Peer Helpers/Facilitators 164 0 0 0 164 PTSO/PTO/Parent Assoc. 4,760 0 760 4,564 8,564 Student Assistance/Supply 2,927 1,000 297 0 3,630 Student Trips 6,023 43,889 36,565 (6,656) 6,691 Teachers' Courtesy Fund 233 1,921 1,320 0 834 Yearbook 50 0 0 0 50

Total S26.015 S65.490 S5 8.784 S 708 S33.429


Exhibit P-1

FRANKIE RAY JACKSON, SR. TECHNICAL CENTER SCHOOL ACTIVITY FUNDS



Total 6-30-15 General Restricted (Memorandum (Memoranc

Accounts Accounts Onlv) Onlv) ASSETS:

Cash $193 $740 $933 $1,116

NET POSITION: Unrestricted $193 $ 0 $193 $ 416 Restricted 0 740 740 700

Total Net Position $193 $740 $933 $1,116


Exhibit P-2




ADDITIONS: Interest Income Athletics Cheerleaders Maroon Line/Dance Lines PBIS PTSO/PTO Parent Assoc. Donations/Miscellaneous

Total Additions

DEDUCTIONS: Office Expenses Telephone Field Trips Athletics Cheerleaders Maroon Line/Dance Lines PBIS PTSO/PTO Parent Assoc.

Total Deductions

Increase (Decrease) in Net Position

Net Position at Beginning of Year

Net Position at End of Year

General Accounts

$ 3 0 0 0 0 0

2.207

$2.210

$1,959 404 70 0 0 0 0 0

$2.433

$ (223)

416

$ 193

Restricted Accounts

$ 0 5,293

405 363 538 788

0

$7.387

$ 0 0 0

4,920 405 358 677 987

$7.347

$ 40

700

$ 740

Total (Memorandum

Only)

$ 3 5,293 405 363 538 788

2.207

$9.597

$1,959 404 70

4,920 405 358 677 987

$9.780

$ (183)

1.116

$ 933

6-30-15 (Memorandum

Only)

$ 2 0 0 0

311 729

2.906

$3.948

$2,076 841

0 0 0 0

114 626

$3.657

$ 291

825

$1.116





Page 94 Exhibit P-3


Athletics $ 0 $5,293 $4,920 $0 $373 Cheerleaders 0 405 405 0 0 Maroon Line/Dance Lines 0 363 358 0 5 Library 60 0 0 0 60 PBIS 197 538 677 0 58 PTSO/PTO Parent Assoc. 443 788 987 0 244

Total S700 $7,387 $7,347 $0 $740


NATCHITOCHES JR. HIGH SCHOOL ACTIVITY FUNDS


Page 95 Exhibit Q-1

ASSETS: Cash


General Accounts

S2.760

Restricted Accounts

S6.637

Total (Memorandum

Only)

S9.397

6-30-15 (Memorandum

Only)


Total Net Position

$2,760 0

$2.760

> 0 6.637

>6.637

$2,760 6.637

$9.397





Page 96 Exhibit Q-2

ADDITIONS:

General Accounts

Restricted Accounts

Total (Memorandum

Only)

6-30-15 (Memorandum

Only)

Concessions Sales $32,830 $ 0 $32,830 $0 Athletics, Other 25,430 0 25,430 0 Camiyal Income & Other Fundraisers 1,875 0 1,875 0

Field Trips 0 8,099 8,099 0 Student ID 113 0 113 0 4-H Club 0 515 515 0 Band 0 5,357 5,357 0 Basketball-Girls 0 1,200 1,200 0 Cheerleaders 0 7,937 7,937 0 DARF 0 93 93 0 Miscellaneous 10,818 0 10,818 0 Football 0 896 896 0 Madi Club 0 72 72 0 PBIS 0 500 500 0 Teachers' Courtesy Fund 0 1,071 1,071 0 Yearbook 0 1.050 1.050 0

Total Additions $71,066 $26,790 $97,856 $0





(Continued)

Page 97 Exhibit Q-2



Office Expenses $ 768 $ 0 $ 768 $0 Telephone 937 0 937 0 Concessions Purchases 29,421 0 29,421 0 Athletics, Other 23,813 0 23,813 0 Spirit Shirt Costs 234 0 234 0 Student ID 113 0 113 0 Carnival & Other Fundraiser Costs 1,734 0 1,734 0

Field Trips 0 6,380 6,380 0 Band 0 4,130 4,130 0 Basketball-Boys 0 128 128 0 Basketball-Girls 0 1,075 1,075 0 Cheerleaders 0 4,549 4,549 0 Football 0 645 645 0 Teachers' Courtesy Fund 0 1,071 1,071 0 Yearbook 0 1,050 1,050 0 Miscellaneous 12.411 0 12.411 0

Total Deductions S69.431 S19.028 S88.459 $0

Increase in Net Position Before Transfers $ 1,635 $ 7,762 $ 9,397 $0

Other Financing Sources (Uses): Transfers In 1,323 198 1,521 0 Transfers Out (198) (1.323) (1.521) 0

Increase in Net Position $ 2,760 $ 6,637 $ 9,397 $0

Net Position at Beginning of Year 0 0 0 0

Net Position at End of Year S 2.760 S 6.637 S 9.397 $a





Page 98 Exhibit Q-3


4-H Club $0 $ 515 $ 0 $ (231) $ 284 Band 0 5,357 4,130 0 1,227 Basketball-Boys 0 0 128 128 0 Basketball-Girls 0 1,200 1,075 0 125 Cheerleaders 0 7,937 4,549 0 3,388 DARE 0 93 0 0 93 Field Trips 0 8,099 6,380 (771) 948 Football 0 896 645 (251) 0 Math Club 0 72 0 0 72 PBIS 0 500 0 0 500 Teachers' Courtesy Fund 0 1,071 1,071 0 0 Yearbook 0 1.050 1.050 0 0

Total $0 S26.790 S19.028 sa.l25^ S6.637


INTERNAL CONTROL AND COMPLIANCE



Mark D. Thomas, CPA - A Professional Corporation Roger M. Cunningham, CPA - A Professional Corporation Jessica H. Broadway, CPA - A Professional Corporation Ryan E. Todtenbier, CPA - A Professional Corporation


(318) 352-3652 Fax (318) 352-4447

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Natchitoches Parish School Board Natchitoches, LA 71457

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and the Louisiana Governmental Audit Guide, the financial statements of the Natchitoches Parish School Activity Funds (School Activity Funds), a component unit of the Natchitoches Parish School Board, as of and for the year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the School Activity Funds' basic financial statements, and have issued our report thereon dated December 7, 2016.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the School Activity Funds' internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the School Activity Funds' internal control. Accordingly, we do not express an opinion on the effectiveness of the School Activity Funds' internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Members of AICPA Govemmental Audit Quality Center


Exhibit R

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the School Activity Funds' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncon^liance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance wifii Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. Under Louisiana Revised Statute 25:513, this report is distributed by the Louisiana Legislative Auditor as a public document.

Johnson, Thomas & Cunninghai^ CPA's Natchitoches, Louisiana

December 7, 2016

Exhibit S


June 30, 2016

SCHEDULE OF AUDIT RESULTS

A. SUMMARY OF AUDIT RESULTS

1. The auditor's report expresses an unqualified opinion on the basic financial statements of the Natchitoches Parish School Board School Activity Funds, a component unit of the Natchitoches Parish School Board.

2. No reportable conditions were disclosed during the audit of the financial statements as reported in the Auditor's Report on Compliance and Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.

3. No instances of noncompliance material to the financial statements were disclosed during the audit.

B. FINDINGS

None identified.



Mark D. Thomas, CPA - A Professional Corporation Roger M. Cunninghani, CPA - A Professional Corporation Jessica H. Broadway, CPA - A Professional Corporation Ryan E. Todtenbier, CPA - A Professional Corporation


(318)352-3652 Fax (318) 352-4447

December 7, 2016

Natchitoches Parish School Board P. O. Box 16 Natchitoches, LA 71457

RE: Management letter Audit Report — June 30, 2016

We have performed our audit of the Natchitoches Parish Student Activity Funds and have applied certain agreed-upon procedures. As part of those procedures, we have the following information to report to you.

1. One school violated school board policy by making deductions in restricted accounts beyond the available balances, resulting in deficit account balances. This was also a direct violation of Louisiana Revised Statute 17:414, which dictates expenditures of restricted funds only be allowed to the extent funds are available. We recommend that expenditures only be made when funds are available and all deficit account balances be eliminated.

2. The schools lack adequate supporting documentation for ticket sales at athletic events. All schools report these ticket sales differently and we did not identify any schools that had the appropriate signatures of the cashiers that sold the tickets and collected the money. It is imperative to have proper internal controls that provide accountability over ticket sales to reduce the risk of misappropriation. We recommend the schools consider the critical importance of the segregation of duties and implement a standard form for athletic events that includes a reconciliation of the admissions to the monies collected.

3. Our audit testing includes selecting random samples of transactions to test various internal control attributes. Of the total revenue transactions, the combined error rate among all schools was 20% for lacking supporting documentation and 62% for lacking dual signatures. We recommend for procedures to be implemented to improve the system of internal controls and the documentation of those controls over receipts.

4. Four schools lack the proper controls over cash regarding the review and approval of monthly bank reconciliations. We recommended the principals at each school review and approve bank reconciliations each month in a timely manner, documenting such actions.

Sincerely,

AjUm, J/tmiaA t & •.iuA n£C] ohnson, Thomas & Cunninghanf, CPA's

Members of AICPA Governmental Audit Quality Center


^cfjool ^oarb 310 Royal Street P. O. Box 16

Natchitoches. Louisiana 71458-15)6

(318)352-2358 PAX (318)352-8138

CORRECT! VK ACTION PLAN

December 7. 2016

Mr. Daryl Purpera Legislative Auditor P. O. Box 94397 Baton Rouge, LA 70804-9397

Dear Mr. Purpera:

The School Activity Piinds. a component unit of the Natchitoches Parish School Board, respectfully submits the tbilowing corrective action plan Ibr the year ended June 30. 2016:

SECTION I: INTERNAL CONTROL AM) COMPLIANCE MATERIAL TO THE FINANCIAL SCHEDULES

Not applicable.

SECTION II: INTERNAL CONTROL AND COMPLIANCE MATERIAL TO FEDERAL AWARDS

Not applicable.

SECTION III: MANAGEMENT LETTER

2016 - 001 Availability of Funds

Condition: One school violated school board policy by maintaining deficit restricted account fund balances. This also violates Louisiana Revised Statute 17:414, which dictates expenditures of restricted funds only be allowed to the extent funds arc available.

RecommenJuiion: The auditor recommended that all deltcil account balances be eliminated to ensure compliance with school board policies and state statutes.

Muiiuf-eiiiful Response: Wc discussed the matter with the principal and determined ail deilcit fund balances will be eliminated by June 30, 2017.

Exhibit U

2016 - 002 Controls 0>-er Athletic Event Ticket Sales

Condition: The schools lack the proper segregation of duties and documentation for the monies collected through ticket sales at various athletic events.

RecommenJafiun: The auditor recoinniended the schools improve the segregation of duties regarding ticket sales and impieiiient a standard event form that includes a reconciliation of the admissions to the monies collected.

Management Response: This condition has Iwen brought to the attention of the principals reque.sting consideration of athletic event monies collected. The schools will make improvements to the controls over athletic ticket sales where feasibly possible, considering whether the costs are greater than the benefits.

2016 - 003 lasunicient Controls over Receipts

Condition: While performing our testing of various receipts, we were not able to locate supporting documentation for numerous transactions at several schools. In addition, a very high percentage of receipts tested lacked dual signatures.

Recommendation: The auditor recommended the schools implement procedures to ensure supporting documentation has been received and is retained in the schools' records. In addition, the supporting documentation should contain the signatuare of the person that collected the money and the person in the office that received the money for deposit.

Management Response: We discussed this matter with the principals requesting them to implement procedures to ensure supporting documentation and dual signatures are obtained for receipts.

2016 - 004 Conlrois Over Bank Reconciliations

Condition: Four schools lack the proper controls over cash regarding the review and approval of monthly bank reconciliations.

Recommendation: The auditor recommended the principals at each school review and approve bank reconciliations each month in a timely manner, documenting such actions.

Management Response: We discussed this matter with the school principals requesting cash balances and bank reconciliations be closely monitored. The principals agreed to review and approve monthly bank reconciliations.

If the Legislative Auditor has questions regarding this plan, please call Steven Solomon at 318-352-2358.

Sincercl> yours,

Steven Solomon Supervisor of Business Affairs

Exhibit V


June 30, 2016

SUMMARY OF PRIOR YEAR'S FINDINGS

SECTION I: INTERNAL CONTROL AND COMPLIANCE MATERIAL TO THE FINANCIAL SCHEDULES

There were no material instances of noncompliance and no internal control matters other than those reported in the management letter, as described in Section III, below.

SECTION H: INTERNAL CONTROL AND COMPLIANCE MATERIAL TO FEDERAL AWARDS

Not applicable.

SECTION HI: MANAGEMENT LETTER

2015 -1 Availability of Funds

Condition: One school violated school board policy by maintaining restricted account fund balances. This also violates Louisiana Revised Statute 17:414, which dictates expenditures of restricted funds only be allowed to the extent funds are available.

Current Status: Condition still exists. See current year condition 2016-001.

2015 - 2 Controls Over Athletic Event Ticket Sales

Condition: The schools lack the proper segregation of duties and documentation for the monies collected through ticket sales at various athletic events.

Current Status: Condition still exists. See current year condition 2016-002.

2015 - 3 Lack of Supporting Documentation

Condition: While performing our testing of various expenditure transactions, we were not able to locate supporting documentation for numerous transactions at several schools.

Current Status: Condition has been cleared as of June 30. 2016.

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