JULY 9, 2020
THE VERNON PARISH SCHOOL BOARD CONVENED IN REGULAR SESSION AT 10:00 A.M., 201 BELVIEW ROAD, LEESVILLE, LOUISIANA. PRESIDENT SHAD STEWART CALLED THE MEETING TO ORDER AND ON ROLL CALL THE FOLLOWING MEMBERS WERE PRESENT:
DOUG BRANDON
ROBERT PYNES, JR.
JACKIE SELF
JIM SEAMAN
STEVE WOODS
ANGIE DAVIS
RANDY MARTIN
VERNON L. TRAVIS, JR.
LISA THOMPSON
COL. RYAN K. ROSEBERRY
ABSENT: DAVID DETZ
JOHN BLANKENBAKER
There was also present Mr. James Williams, Secretary of the Board.
The meeting was opened in prayer by: DOUG BRANDON
The Pledge of Allegiance was led by: DOUG BRANDON
Item #1: June 9, 2020 Minutes
On motion of Jackie Self, seconded by Randy Martin, the Board voted to approve the minutes of the June 9, 2020 regular meeting and dispense with the reading of the minutes.
Item #2: Adopt a Resolution
Finance Director, Tim Ward informed the Board that all questions had been addressed for the auditors on the Louisiana Compliance Questionnaire.
On motion of Vernon L. Travis, Jr., seconded by Jackie Self, the Board voted to adopt a resolution to approve the Louisiana Compliance Questionnaire for the Vernon Parish School Board and the Vernon Parish Sales Tax Agency. A copy of the Louisiana Compliance Questionnaire is attached.
Item #3: Fort Polk Quality of Life Initiative/DCIP Grant
General Patrick D. Frank reported to the Board on the aspects of soldier and army family quality of life which include the following: education, housing, health care, child care, and army spouse employment. General Frank provided the Board with information concerning JRTC and Fort Polk Campaign Plan – 2028, Education Enhancement Initiative (EEI) and DA Guidance Counselor/Education Action Officer. General Frank also provided the Board with a breakdown of the annual economic impact of the grant money from the Department of Defense to the Vernon Parish School Board.
Item #4: Medical Advice and Opinions on Reopening of Schools
Dr. Greg Lord attended the meeting and gave his professional advice and concerns about the COVID 19. The Board members had many questions concerning the virus and reopening schools. They felt very confident with decisions to be made after a lengthy discussion with Dr. Gregory Lord and his professional responses.
Item # 5: Report on Rapides Foundation Grants
Curriculum Director, Anne Smith introduced Ashley Stewart to the Board and explained in detail the history of the Rapides Foundation, the beginning and how the organization has grown since 1903. Vernon Parish School Board will receive $280,650 for the 2020-2021 school year.
Item #6: Policy Updates
Hub Jordan gave an update on the following policies:
EBBD (emergency closing of schools)
GBAA (Compensation Guidelines/Overtime)
These two policies, address the responsibilities of the Superintendent in this and other emergency situations, including dismissing students and employees, and designating those employees deemed essential for working on-site at time others are working remotely. The third policy is based on provisions of the Families First Coronavirus Response Act (FFCRA) and is only applicable until December 31, 2020. It outlines federal provisions allowing for expanded Family and Medical leave and emergency paid sick leave.
On motion of Jackie Self, seconded by Randy Martin, the Board voted to add to the July 14th meeting for approval.
Item #7 Update of the Vernon Parish School Board Policy Handbook
Director of Child Welfare, Hub Jordan gave the Board a copy of the Vernon Parish Student Handbook and Code of Conduct for the 2020-2021 school year. After discussing the contents Mr. Jordan asked for a motion to add to July 14th meeting for approval. On motion of Doug Brandon seconded by Jim Seaman, the Board voted to add to 7-14-20 agenda for approval.
Item # 8: Athletic Update
Athletic Director Hub Jordan discussed the regulations received from the LHSAA concerning opening up high school athletics and activities. As of June lst 2020, the State of Louisiana will move to Phase II on June 5th, 2020; however Orleans Parish will remain in Phase I. Mr. Jordan provided information to the Board covering all recommendations
for our athletics in our parish.
Item #9: Food Service Update
Director of Food Service, Joey Whiddon discussed recommendations on returning to school concerning operations and procedures to be done in our school cafeterias.
Item #10: Report from Salary Personnel
Salary Personnel recommendations were reported by Angie Davis. She informed the Board on information given by Curriculum Director Renita Page during the Salary Personnel meeting. Ms. Page presented the Board with a complete school reopening with a guideline and resource packet titled Strong Start 2020-2021 which will also be on the Vernon Parish School Board web site for parents. The packet contains the following information:
1. Louisiana Department of Health Reopening Guidelines for Louisiana Public and Nonpublic Schools
2. Best practices for reopening Louisiana school facilities in 2020-2021
3. Teaching and learning school reopening best practices
4. 2020-2021 reopening checklist
5. School system reopening planning template
6. Office of public health regional contacts
Item #11: Superintendent’s Remarks
Superintendent James Williams welcomed all to the meeting with a special welcome to
to our guests Mayor Rick Allen, Dr. Greg Lord, Ashley Stewart, and General Patrick Frank. Mr. Williams asked Col. Roseberry and General Frank for an update from Fort Polk. Col. Roseberry extended a special thanks to Finance Director Tim Ward for his work on the DCIP grant which will be given by the government to improve our school facilities over the next five years. Approval will be notified in September.
Item #12: Memorial Resolutions
On motion of Lisa Thompson, seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Joyce Dowden who recently passed away; and
WHEREAS, Ms. Dowden was the Mother of Cheryl Pollock, counselor at Hicks High School; and
WHEREAS, Ms. Dowden was a resident of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial resolution be sent to her family at this time of sadness.
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On motion of Jim Seaman, seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board with to express their sympathy to the family of Robert Santana who recently passed away; and
WHEREAS, Mr. Santana was a retired bus driver for the Vernon Parish School System; and
WHEREAS, Mr. Santana of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial be sent to his family at this time of sadness.
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On motion of Vernon L. Travis, seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Mary Lou Cox Holt who recently passed away; and
WHEREAS, Ms. Holt was a retired cook technician at West Leesville Elementary and East Leesville Elementary; and
WHEREAS, Ms. Holt was a resident of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial resolution be sent to her family at this time of sadness.
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On motion of Vernon L. Travis, Jr., seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Eddie Hickman, Sr. who recently passed away; and
WHEREAS, Mr.Hickman was the Father of Eddie Hickman, Jr. Leesville High School custodian and Eula Hickman Davis, Leesville Junior High School cook technician; and
WHEREAS, Mr. Hickman was a resident of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial be sent to his family at this time of sadness.
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On motion of Randy Martin seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Melva Jeane Roshong who recently passed away; and
WHEREAS, Ms. Roshong was the Mother of Darlene Hilton, Vernon Parish School System bus driver; and
WHEREAS, Ms. Roshong was a resident of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial be sent to her family at this time of sadness.
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On motion of Randy Martin, seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Myrlene Fountain Colton who recently passed away; and
WHEREAS, Ms.Colton was a former cook technician for the Vernon Parish School System; and
WHEREAS, Ms. Colton was a resident of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial be sent to her family at this time of sadness.
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On motion of Randy Martin, seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Sharon Miller Simmons who recently passed away; and
WHEREAS, Ms. Simmons was the Sister of Francis Miller employed at Evans High School and Mother-in-law of Tasha Simmons also an employee at Evans High School; and
WHEREAS, Ms. Simmons was a resident of Vernon Parish; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial be sent to her family at this time of sadness.
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On motion of Steve Woods, seconded by the Board, the Board voted to adopt the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Betty Elizabeth Fogarty who recently passed away; and
WHEREAS, Ms. Fogarty was the Mother of Michelle Self, Vernon Parish School System retired teacher and Mother-in-law of Ward One Board Member Jackie Self, and
WHEREAS, Ms. Fogarty was a resident of Texas; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial be sent to her family at this time of sadness.
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Item # 13: Adjournment
There was no other business and meeting was adjourned.
Authorized Officer
_________________________
SHAD STEWART
ATTEST:
__________________________________
JAMES WILLIAMS, SUPERINTENDENT
LOUISIANA COMPLIANCE QUESTIONNAIRE
(For Audit Engagements of Governments)
Dear Chief Executive Officer:
Attached is the Louisiana Compliance Questionnaire that is to be completed by you or your staff. This questionnaire is a required part of a financial audit of Louisiana state and local government agencies. Upon completion, the questionnaire must be presented to and adopted by the governing body, if any, of your organization by means of a formal resolution in an open meeting. Independently elected officials should sign the document, in lieu of such a resolution.
The completed questionnaire and a copy of the adoption instrument, if appropriate, must be given to the auditor at the beginning of the audit. The auditor will, during the course of his/her regular audit, test the accuracy of the responses in the questionnaire. It is not necessary to return the questionnaire to my office.
Certain portions of the questionnaire may not be applicable to your organization.In such cases, it is appropriate to mark the representation "not applicable." However, you must respond to each applicable representation. A 'yes' answer indicates that you have complied with the applicable law or regulation. A 'no' answer to any representation indicates a possible violation of law or regulation and, as such, should be fully explained. These matters will be reviewed by the auditor during the course of his/her examination. Please feel free to attach a further explanation of any representation.
Your cooperation in this matter will be greatly appreciated.
Sincerely,
Margie Williamson, CPA
Allen, Green & Williamson, LLP
Enclosure LOUISIANA COMPLIANCE QUESTIONNAIRE
(For Audit Engagements of Government Agencies)
JULY 11, 2019
Allen, Green & Williamson, LLP
2441 Tower Drive
Monroe, LA 71201
In connection with your audit of our financial statements as of Vernon Parish School Board and for fiscal year ended June 30, 2019 (period of audit) for the purpose of expressing an opinion as to the fair presentation of our financial statements in accordance with accounting principles generally accepted in the United States of America, to assess our internal control structure as a part of your audit, and to review our compliance with applicable laws and regulations, we confirm, to the best of our knowledge and belief, the following representations. These representations are based on the information available to us as of June 30, 2019.
PART I. AGENCY PROFILE
1. Name and address of the organization. VERNON PARISH SCHOOL BOARD
201 BELVEIW ROAD
LEESVILLE, LA 71446
2. List the population of the municipality or parish based upon the last official United States Census or most recent official census (municipalities and police juries only). Include the source of the information.
Not applicable
3. List names, addresses, and telephone numbers of entity officials. Include elected/appointed members of the governing board, chief executive and fiscal officer, and legal counsel.
Attached
4. Period of time covered by this questionnaire.
July 1, 2018 through June 30, 2019
5. The entity has been organized under the following provisions of the Louisiana Revised Statute(s) (R.S.) and, if applicable, local resolutions/ordinances.
(LSA-RS) 17:81
6. Briefly describe the public services provided.
The School Board provides elementary and secondary education for all children attending public schools in the Parish.
7. Expiration date of current elected/appointed officials' terms.
December 31, 2022
LEGAL COMPLIANCE
PART II. PUBLIC BID LAW
8. The provisions of the public bid law, R.S. Title 38:2211-2296, and, where applicable, the regulations of the Division of Administration, State Purchasing Office have been complied with.
A) All public works purchases exceeding $154,450 have been publicly bid.
B) All material and supply purchases exceeding $30,000 have been publicly bid.
C) Yes [X ] No [ ]
PART III. CODE OF ETHICS LAW FOR PUBLIC OFFICIALSAND PUBLIC EMPLOYEES
9. It is true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of R.S. 42:1101-1124.
Yes [X ] No [ ]
10. It is true that no member of the immediate family of any member of the governing authority, or the chief executive of the governmental entity, has been employed by the governmental entity after April 1, 1980, under circumstances that would constitute a violation of R.S. 42:1119.
Yes [X ] No [ ]
PART IV. LAWS AFFECTING BUDGETING
11. We have complied with the budgeting requirements of the Local Government Budget Act (R.S. 39:1301-15) R.S. 39:33, or R.S. 39:1331-1342, as applicable:
A. Local Budget Act
1. We have adopted a budget for the general fund and all special revenue funds (R.S. 39:1305).
2. The chief executive officer, or equivalent, has prepared a proposed budget that included a budget message, a proposed budget for the general fund and each special revenue fund, and a budget adoption instrument that specified the chief executive's authority to make budgetary amendments without approval of the governing authority. Furthermore, the proposed expenditures did not exceed estimated funds to be available during the period (R.S. 39:1305).
3. The proposed budget was submitted to the governing authority and made available for public inspection at least 15 days prior to the beginning of the budget year (R.S. 39:1306).
4. To the extent that proposed expenditures were greater than $500,000, we have made the budget available for public inspection and have advertised its availability in our official journal. The advertisement included the date, time, and place of the public hearing on the budget. Notice has also been published certifying that all actions required by the Local Government Budget Act have been completed (R.S. 39:1307).
5. If required, the proposed budget was made available for public inspection at the location required by R.S. 39:1308.
6. All action necessary to adopt and finalize the budget was completed prior to the date required by state law. The adopted budget contained the same information as that required for the proposed budget (R.S. 39:1309).
7. After adoption, a certified copy of the budget has been retained by the chief executive officer or equivalent officer (R.S. 39:1309).
8. To the extent that proposed expenditures were greater than $500,000, the chief executive officer or equivalent notified the governing authority in writing during the year when actual receipts plus projected revenue collections for the year failed to meet budgeted revenues by five percent or more, or when actual expenditures plus projected expenditures to year end exceeded budgeted expenditures by five percent or more (R.S. 39:1311).
9. The governing authority has amended its budget when notified, as provided by R.S. 39:1311. (Note, general and special revenue fund budgets should be amended, regardless of the amount of expenditures in the fund, when actual receipts plus projected revenue collections for the year fail to meet budgeted revenues by five percent or more; or when actual expenditures plus projected expenditures to year end exceed budgeted expenditures by five percent or more. State law exempts from the amendment requirements special revenue funds with anticipated expenditures of $500,000 or less, and exempts special revenue funds whose revenues are expenditure-driven - primarily federal funds-from the requirement to amend revenues.)
Yes [X ] No [ ]
B. State Budget Requirements
1. The state agency has complied with the budgetary requirements of R.S. 39:33.
Yes [X ] No [ ]
C. Licensing Boards
1. The licensing board has complied with the budgetary requirements of R.S. 39:1331-1342.
Yes [X ] No [ ]
PART V. ACCOUNTING, AUDITING, AND FINANCIALREPORTING LAWS
12. We have maintained our accounting records in such a manner as to provide evidence of legal compliance and the preparation of annual financial statements to comply with R.S. 24:513 and 515, and/or 33:463.
Yes [X ] No [ ]
13. All non-exempt governmental records are available as a public record and have been retained for at least three years, as required by R.S. 44:1, 44:7, 44:31, and 44:36.
Yes [X ] No [ ]
14. We have filed our annual financial statements in accordance with R.S. 24:514, and 33:463 where applicable.
Yes [X ] No [ ]
15. We have had our financial statements audited in a timely manner in accordance with R.S. 24:513.
Yes [ X ] No [ ]
16. We did not enter into any contracts that utilized state funds as defined in R.S. 39:72.1 A. (2); and that were subject to the public bid law (R.S. 38:2211, et seq.), while the agency was not in compliance with R.S. 24:513 (the audit law).
Yes [X ] No [ ]
17. We have complied with R.S. 24:513 A. (3) regarding disclosure of compensation, reimbursements, benefits and other payments to the agency head, political subdivision head, or chief executive officer.
Yes [X ] No [ ]
18. We have remitted all fees, fines, and court costs collected on behalf of other entities, in compliance with applicable Louisiana Revised Statutes or other laws.
Yes [ X ] No [ ]
PART VI. MEETINGS
19. We have complied with the provisions of the Open Meetings Law, provided in R. S. 42:11 through 42:28.
Yes [ X ] No [ ]
PART VII. ASSET MANAGEMENT LAWS
20. We have maintained records of our fixed assets and movable property records, as required by R.S. 24:515 and/or 39:321-332, as applicable.
Yes [ X ] No [ ]
PART VIII. FISCAL AGENCY AND CASH MANAGEMENT LAWS
21. We have complied with the fiscal agency and cash management requirements of R.S. 39:1211-45 and 49:301-327, as applicable.
Yes [ X ] No [ ]
PART IX. DEBT RESTRICTION LAWS
22. It is true we have not incurred any long-term indebtedness without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974 Louisiana Constitution, Article VI, Section 33 of the 1974 Louisiana Constitution, and R.S. 39:1410.60-1410.65.
Yes [X ] No [ ]
23. We have complied with the debt limitation requirements of state law (R.S. 39:562).
Yes [X ] No [ ]
24. We have complied with the reporting requirements relating to the Fiscal Review Committee of the State Bond Commission (R.S. 39:1410.62).
Yes [X ] No [ ]
PART X. REVENUE AND EXPENDITURE RESTRICTION LAWS
25. We have restricted the collections and expenditures of revenues to those amounts authorized by Louisiana statutes, tax propositions, and budget ordinances.
Yes [ X ] No [ ]
26. It is true we have not advanced wages or salaries to employees or paid bonuses in violation of Article VII, Section 14 of the 1974 Louisiana Constitution, R.S. 14:138, and AG opinion 79-729.
Yes [X ] No [ ]
27. It is true that no property or things of value have been loaned, pledged, or granted to anyone in violation of Article VII, Section 14 of the 1974 Louisiana Constitution.
Yes [X ] No [ ]
PART XI. ISSUERS OF MUNICIPAL SECURITIES
28. It is true that we have complied with the requirements of R.S. 39:1438.C.
Yes [ X ] No [ ]
School Boards
29. We have complied with the general statutory, constitutional, and regulatory provisions of the Louisiana Department of Education, R.S. 17:51-400.
Yes [ X ] No [ ]
30. We have complied with the regulatory circulars issued by the Louisiana Department of Education that govern the Minimum Foundation Program.
Yes [X ] No [ ]
31. We have, to the best of our knowledge, accurately compiled the performance measurement data contained in the following schedules and recognize that your agreed-upon procedures will be applied to such schedules and performance measurement data Parish school boards are required to report, as part of their annual financial statements, measures of performance. These performance indicators are found in the supplemental schedules:
- Schedule 1, General Fund Instructional and Support Expenditures and Certain LocalRevenue Sources
- Schedule 2, Class Size Characteristics
- Education Levels of Public School Staff
- Public School Staff Data: Average Salaries
Yes [ X ] No [ ]
The previous responses have been made to the best of our belief and knowledge. We have disclosed to you all known noncompliance of the foregoing laws and regulations, as well as any contradictions to the foregoing representations. We have made available to you documentation relating to the foregoing laws and regulations.
We have provided you with any communications from regulatory agencies or other sources concerning any possible noncompliance with the foregoing laws and regulations, including any communications received between the end of the period under examination and the issuance of this report. We acknowledge our responsibility to disclose to you and the Legislative Auditor any known noncompliance that may occur subsequent to the issuance of your report.
_______________________________________________Secretary July 11, 2019 Date
_______________________________________________Treasurer July 11, 2019 Date
_______________________________________________President July 11, 2019 Date
LOUISIANA COMPLIANCE QUESTIONNAIRE
(For Audit Engagements of Governments)
Dear Chief Executive Officer:
Attached is the Louisiana Compliance Questionnaire that is to be completed by you or your staff. This questionnaire is a required part of a financial audit of Louisiana state and local government agencies. Upon completion, the questionnaire must be presented to and adopted by the governing body, if any, of your organization by means of a formal resolution in an open meeting. Independently elected officials should sign the document, in lieu of such a resolution.
The completed questionnaire and a copy of the adoption instrument, if appropriate, must be given to the auditor at the beginning of the audit. The auditor will, during the course of his/her regular audit, test the accuracy of the responses in the questionnaire. It is not necessary to return the questionnaire to my office.
Certain portions of the questionnaire may not be applicable to your organization.In such cases, it is appropriate to mark the representation "not applicable." However, you must respond to each applicable representation. A 'yes' answer indicates that you have complied with the applicable law or regulation. A 'no' answer to any representation indicates a possible violation of law or regulation and, as such, should be fully explained. These matters will be reviewed by the auditor during the course of his/her examination. Please feel free to attach a further explanation of any representation.
Your cooperation in this matter will be greatly appreciated.
Sincerely,
Margie Williamson, CPA
Allen, Green & Williamson, LLP
Enclosure
LOUISIANA COMPLIANCE QUESTIONNAIRE
(For Audit Engagements of Government Agencies)
July 11, 2019
Allen, Green & Williamson, LLP
2441 Tower Drive
Monroe, LA 71201
In connection with your audit of our financial statements as of Vernon Parish School Board and for fiscal year ended June 30, 2019 (period of audit) for the purpose of expressing an opinion as to the fair presentation of our financial statements in accordance with accounting principles generally accepted in the United States of America, to assess our internal control structure as a part of your audit, and to review our compliance with applicable laws and regulations, we confirm, to the best of our knowledge and belief, the following representations. These representations are based on the information available to us as of June 30, 2019.
PART I. AGENCY PROFILE
1. Name and address of the organization.VERNON PARISH SALES TAX DEPARTMENT
201 BELVEIW ROAD
LEESVILLE, LA 71446
2. List the population of the municipality or parish based upon the last official United States Census or most recent official census (municipalities and police juries only). Include the source of the information.
Not applicable
3. List names, addresses, and telephone numbers of entity officials. Include elected/appointed members of the governing board, chief executive and fiscal officer, and legal counsel.
Attached
4. Period of time covered by this questionnaire.
July 1, 2018 to June 30, 2019
5. The entity has been organized under the following provisions of the Louisiana Revised Statute(s) (R.S.) and, if applicable, local resolutions/ordinances.
(LSA-RS) 33:2737, RS 47:301 through 47:317
6. Briefly describe the public services provided.
The Sales Tax Department collects sales tax for applicable governmental agencies located in the Parish.
7. Expiration date of current elected/appointed officials' terms.
December 31, 2022
LEGAL COMPLIANCE
PART II. PUBLIC BID LAW
9. The provisions of the public bid law, R.S. Title 38:2211-2296, and, where applicable, the regulations of the Division of Administration, State Purchasing Office have been complied with.
A) All public works purchases exceeding $154,450 have been publicly bid.
D) All material and supply purchases exceeding $30,000 have been publicly bid.
E) Yes [ X ] No [ ]
PART III. CODE OF ETHICS LAW FOR PUBLIC OFFICIALSAND PUBLIC EMPLOYEES
9. It is true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of R.S. 42:1101-1124.
Yes [X ] No [ ]
10. It is true that no member of the immediate family of any member of the governing authority, or the chief executive of the governmental entity, has been employed by the governmental entity after April 1, 1980, under circumstances that would constitute a violation of R.S. 42:1119.
Yes [X ] No [ ]
PART IV. LAWS AFFECTING BUDGETING
11. We have complied with the budgeting requirements of the Local Government Budget Act (R.S. 39:1301-15) R.S. 39:33, or R.S. 39:1331-1342, as applicable:
A. Local Budget Act
1. We have adopted a budget for the general fund and all special revenue funds (R.S. 39:1305).
2. The chief executive officer, or equivalent, has prepared a proposed budget that included a budget message, a proposed budget for the general fund and each special revenue fund, and a budget adoption instrument that specified the chief executive's authority to make budgetary amendments without approval of the governing authority. Furthermore, the proposed expenditures did not exceed estimated funds to be available during the period (R.S. 39:1305).
3. The proposed budget was submitted to the governing authority and made available for public inspection at least 15 days prior to the beginning of the budget year (R.S. 39:1306).
4. To the extent that proposed expenditures were greater than $500,000, we have made the budget available for public inspection and have advertised its availability in our official journal. The advertisement included the date, time, and place of the public hearing on the budget. Notice has also been published certifying that all actions required by the Local Government Budget Act have been completed (R.S. 39:1307).
5. If required, the proposed budget was made available for public inspection at the location required by R.S. 39:1308.
6. All action necessary to adopt and finalize the budget was completed prior to the date required by state law. The adopted budget contained the same information as that required for the proposed budget (R.S. 39:1309).
7. After adoption, a certified copy of the budget has been retained by the chief executive officer or equivalent officer (R.S. 39:1309).
8. To the extent that proposed expenditures were greater than $500,000, the chief executive officer or equivalent notified the governing authority in writing during the year when actual receipts plus projected revenue collections for the year failed to meet budgeted revenues by five percent or more, or when actual expenditures plus projected expenditures to year end exceeded budgeted expenditures by five percent or more (R.S. 39:1311).
9. The governing authority has amended its budget when notified, as provided by R.S. 39:1311. (Note, general and special revenue fund budgets should be amended, regardless of the amount of expenditures in the fund, when actual receipts plus projected revenue collections for the year fail to meet budgeted revenues by five percent or more; or when actual expenditures plus projected expenditures to year end exceed budgeted expenditures by five percent or more. State law exempts from the amendment requirements special revenue funds with anticipated expenditures of $500,000 or less, and exempts special revenue funds whose revenues are expenditure-driven - primarily federal funds-from the requirement to amend revenues.)
Yes [X ] No [ ]
B. State Budget Requirements
1. The state agency has complied with the budgetary requirements of R.S. 39:33.
Yes [ X ] No [ ]
C. Licensing Boards
1. The licensing board has complied with the budgetary requirements of R.S. 39:1331-1342.
Yes [X ] No [ ]
PART V. ACCOUNTING, AUDITING, AND FINANCIALREPORTING LAWS
12. We have maintained our accounting records in such a manner as to provide evidence of legal compliance and the preparation of annual financial statements to comply with R.S. 24:513 and 515, and/or 33:463.
Yes [X ] No [ ]
13. All non-exempt governmental records are available as a public record and have been retained for at least three years, as required by R.S. 44:1, 44:7, 44:31, and 44:36.
Yes [ X ] No [ ]
14. We have filed our annual financial statements in accordance with R.S. 24:514, and 33:463 where applicable.
Yes [ X ] No [ ]
15. We have had our financial statements audited in a timely manner in accordance with R.S. 24:513.
Yes [X ] No [ ]
16. We did not enter into any contracts that utilized state funds as defined in R.S. 39:72.1 A. (2); and that were subject to the public bid law (R.S. 38:2211, et seq.), while the agency was not in compliance with R.S. 24:513 (the audit law).
Yes [ X ] No [ ]
17. We have complied with R.S. 24:513 A. (3) regarding disclosure of compensation, reimbursements, benefits and other payments to the agency head, political subdivision head, or chief executive officer.
Yes [ X ] No [ ]
18. We have remitted all fees, fines, and court costs collected on behalf of other entities, in compliance with applicable Louisiana Revised Statutes or other laws.
Yes [ X ] No [ ]
PART VI. MEETINGS
19. We have complied with the provisions of the Open Meetings Law, provided in R. S. 42:11 through 42:28.
Yes [ X ] No [ ]
PART VII. ASSET MANAGEMENT LAWS
20. We have maintained records of our fixed assets and movable property records, as required by R.S. 24:515 and/or 39:321-332, as applicable.
Yes [X ] No [ ]
PART VIII. FISCAL AGENCY AND CASH MANAGEMENT LAWS
21. We have complied with the fiscal agency and cash management requirements of R.S. 39:1211-45 and 49:301-327, as applicable.
Yes [ X] No [ ]
PART IX. DEBT RESTRICTION LAWS
22. It is true we have not incurred any long-term indebtedness without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974 Louisiana Constitution, Article VI, Section 33 of the 1974 Louisiana Constitution, and R.S. 39:1410.60-1410.65.
Yes [ X ] No [ ]
23. We have complied with the debt limitation requirements of state law (R.S. 39:562).
Yes [ X ] No [ ]
24. We have complied with the reporting requirements relating to the Fiscal Review Committee of the State Bond Commission (R.S. 39:1410.62).
Yes [ X ] No [ ]
PART X. REVENUE AND EXPENDITURE RESTRICTION LAWS
25. We have restricted the collections and expenditures of revenues to those amounts authorized by Louisiana statutes, tax propositions, and budget ordinances.
Yes [ X ] No [ ]
26. It is true we have not advanced wages or salaries to employees or paid bonuses in violation of Article VII, Section 14 of the 1974 Louisiana Constitution, R.S. 14:138, and AG opinion 79-729.
Yes [X ] No [ ]
27. It is true that no property or things of value have been loaned, pledged, or granted to anyone in violation of Article VII, Section 14 of the 1974 Louisiana Constitution.
Yes [ X ] No [ ]
PART XI. ISSUERS OF MUNICIPAL SECURITIES
28. It is true that we have complied with the requirements of R.S. 39:1438.C.
Yes [ X ] No [ ]
TAX COLLECTORS
29. We have complied with the general statutory requirements of R.S. 47.
Yes [ X ] No [ ]
The previous responses have been made to the best of our belief and knowledge. We have disclosed to you all known noncompliance of the foregoing laws and regulations, as well as any contradictions to the foregoing representations. We have made available to you documentation relating to the foregoing laws and regulations.
We have provided you with any communications from regulatory agencies or other sources concerning any possible noncompliance with the foregoing laws and regulations, including any communications received between the end of the period under examination and the issuance of this report. We acknowledge our responsibility to disclose to you and the Legislative Auditor any known noncompliance that may occur subsequent to the issuance of your report.
__________________________________________Secretary July 11, 2019 Date
__________________________________________Treasurer July 11, 2019 Date
President July 11, 2019 Date