JULY 8, 2021
THE VERNON PARISH SCHOOL BOARD CONVENED IN REGULAR SESSION AT 10:00 A.M., 201 BELVIEW ROAD, LEESVILLE, LOUISIANA. PRESIDENT JACKIE SELF CALLED THE MEETING TO ORDER AND ON ROLL CALL THE FOLLOWING MEMBERS WERE PRESENT:
PRESENT:
DOUG BRANDON
ROBERT PYNES, JR.
JACKIE SELF
JIM SEAMAN
STEVE WOODS
DAVID DETZ
JOHN BLANKENBAKER
RANDY MARTIN
LISA THOMPSON
SHAD STEWART
COL. SAMUEL P. SMITH, JR.
ABSENT:
ANGIE DAVIS
VERNON L. TRAVIS, JR.
There was also present Mr. James Williams, Secretary of the Board.
The meeting was opened in prayer by: LISA THOMPSON
The Pledge of Allegiance was led by: LISA THOMPSON
Item #1: June 8, 2021 Minutes
On motion of John Blankenbaker, seconded by Randy Martin, the Board voted to approve the minutes of the June 8, 2021 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 David Detz, seconded by Randy Martin, 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: Food Service Update
Mr. Joey Whiddon, Director of Food Service and Title Programs presented the Board with an update on Food Service. All Vernon Parish students will eat lunch/breakfast at no cost to parents or guardians for the 2021-2022 school year regardless of status. Free and reduced lunch applications will be available beginning August 3,2021.
Mr. Whiddon also discussed the reimbursement comparison for the 2019-2020 and 2020-2021 school years.
Item #4: Special Education Update
Special Education Director, Charlotte Cooper presented the Board with a copy of the 2019-2020 LEA Determination Results for Vernon Parish. The total possible points to receive were 27 and Vernon Parish received 26 points which is a 96.3% total performance. The graduating rate was 89.47% for students with disabilities.
Item #5: Policy Updates
Director of Child Welfare and Attendance, Hub Jordan gave an update on the following policy: ACT 259 mandate - Bulletin 135 with the State Department requiring an emergency action plan explaining the chain of command at each school. Athletic directors have been informed of due date 8-1-21 and the requirements requested.
Also each school with athletics may be required to purchase a wet bulb globe temperature meter. No approval required until we received in policy form.
Item #6: 2021-2022 School Operational Guideline
Mr. Jordan also discussed the Louisiana Department of Health Operational Guidelines for Louisiana public and nonpublic schools. The booklet outlines school planning for COVID-19 cases and best practices for operating school facilities in 2021-2022.
Item #7 Professional Development Update
Director of Curriculum, Anne Smith presented the Board with a chart explaining the number of teachers, dates of workshops, title of workshops, and funding source for workshops. There were 188 Vernon Parish teachers and teacher leaders who participated in professional development in June and early July. $70,000 in stipends was paid to Vernon Parish teachers to plan and redeliver professional development to peers. The stipends were funded by the Rapides Foundation. Ms. Smith also provided a summer school list with a total attendance of 508.
Item # 8: LA Public Service Commission Energy Efficiency Program
The following schools were approved funding for projects through the Louisiana Public Service Commission Energy Efficiency Program:
The Louisiana Public Service Commission Energy Efficiency Program – Public Entities Funding Notification, Docket R-31106 –Vernon Parish School Board Leesville High School, Leesville Junior High School, Rosepine Elementary School, East Leesville Elementary School, and West Leesville Elementary School. (copies attached)
Item #9: Report from Salary Personnel
Personnel Director, Mike Kay reported to the Board on the following during the Salary/Personnel Committee Meeting:
1. Personnel transactions for July, 2021
2. Advertising for 3 Administrative Positions; NPE non-promotional Principal, Hicks High promotional Assistant Principal, and Hornbeck non-promotional Principal
3. Approval of Performance contracts
On motion of Steve Woods, seconded by Doug Brandon, the Board voted to add all three to the Tuesday meeting for approval.
Item #10: Superintendent’s Remarks
Superintendent James Williams welcomed all to the meeting and asked Col. Samuel P. Smith, Garrison Commander to report to the Board on Fort Polk events. Col. Smith introduced himself to the Board and visitors and thanked Mr. Williams for the privilege to serve on the Board representing Fort Polk. Col. Smith reported that the Freedom Fest held on the Fourth of July at Fort Polk was a great success.
The Quality of Life projects are still on going and very demanding. A lot has been completed but there are still many projects to complete. Also the childcare facility will be receiving upgrades.
Finally, Col. Smith reported that 700 military troops will be coming in from different bases to learn survival skills at Fort Polk.
Mr. Williams discussed back to school procedures and encouraged the Board to check on the schools in their district. He said hopefully next year will be easier for students, parents, faculty, staff, and administrators than last school year. Mr. Williams informed the Board that Mr. Kay is still conducting interviews for teaching position.
Item #11: Memorial Resolutions
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 Porter Miles Dowden who recently passed away; and
WHEREAS, Porter was the grandson of Steve Dowden, warehouse manager at the Vernon Parish School Board office; and
WHEREAS, Porter 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 his family at this time of sadness.
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On motion of Jackie Self, 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 Kay Frances Brown who recently passed away; and
WHEREAS, the Board would like to acknowledge family members employed by the Vernon Parish School System: Ms. Brown’s daughter was a former teacher at Parkway Elementary; and
WHEREAS, Ms. Brown 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 Robert Pynes, 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 Danny DeWayne Hunt who recently passed away; and
WHEREAS, the Board would like to acknowledge family members employed by the Vernon Parish School System: Mr. Hunt’s wife, Amanda Hunt, LA-4 paraprofessional at East Leesville Elementary, Mr. Hunt’s sister, Dechelle Kreyenbuhl, teacher at Leesville Junior High, and sister Debby Mace former secretary at Leesville Junior High; and
WHEREAS, Mr. Hunt 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 his 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 wish to express their sympathy to the family of Laurie Ann Furlow who recently passed away; and
WHEREAS, Ms. Furlow was employed by the Vernon Parish School System as a bus driver; and
WHEREAS, Ms. Furlow 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.
Item # 12: Adjournment
There was no other business and meeting was adjourned.
Authorized Officer
_________________________
JACKIE SELF, BOARD PRESIDENT
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 Local Revenue 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