Casey Ardoin of Kolder, Champagne, Slaven and Company presented the audit for the 2019-2020 fiscal year stating the board had a good year financially. He pointed out there were no compliance findings and no deficits. The only mark against the audit centered around a theft that occurred in March in Reeves, which led to charges being filed against the school’s bookkeeper.
In the audit report, Ardoin said, “In a district this size with the revenues that the general fund brings in, to have over $10 million in unassigned balances is really good.”
The board’s liabilities were $5.3 million for the general fund in the prior fiscal year. Assets totaled $19.3 million, and the general fund’s balance was over $14 million with $10 million of those dollars unassigned. He said this put the board in an excellent position as he went on to explain the district had a surplus of $1.9 million.
Tammi Ritchie reminded the board schools had closed in March of last year due to COVID-19 which presented the district savings in electricity, transportation (bus leasing), fuel, sub costs, etc. She said they were making it up this year.
Ardoin said his office had been seeing a lot of that across the state as audits were completed. “The overhead expenditures were not there,” he said. “This is a wonderful time to have good finances.” He pointed out pages 50 to 53 of the audit was budget comparison required by law to make sure the district did stay with five percent variance of its projected budget which it did.
School board member Cathy Faris asked if there were any deficits, and Ardoin said no. “It was a very good audit,” he said.
At the back of the audit, the auditors make notes referring to internal controls over financial reporting, compliance over other matters and the school board’s response to the findings. This is where internal controls were identified when the audit noted irregularities were identified in amounts deposited at Reeves High School when preparing monthly bank reconciliations. The district’s action included contacting the district attorney, sheriff and Louisiana Legislative Auditor as soon as the shortage of $1,590 was detected in March, according to Ritchie.
The report suggested proper security and internal controls are necessary to safeguard school board property and assets which the employee had violated. The corrective action plan, dated November 13, 2020, states restitution had not been made. The individual, Lori Leigh Breaux of Reeves, was arrested in March of 2020 and charged with theft after an investigation was completed. The school board released Breaux from its employment.
The board had a internal control finding of failing to propose to have a one percent sales tax renewal put on the ballot prior to its expiration date of March 31, 2018. It was later added to the ballot and approved by voters. The recommendation was to assign an employee to oversee the expirations and appropriate renewals for all sales taxes and millages.
In other business, the board heard from Devin Willis-Jones with NIET (National Institute for Excellence in Teaching) She is presently working with educators in Allen Parish to increase skills through collaborative learning. She outlined the program and its future and present in the parish. She said it strives for educator excellence, collaborative learning, reflective cultures and collective leadership.
Superintendent Kent Reed said 313 students were still in the parish’s virtual program – 95 in grades K-5 and 218 in grades 6-12. At the start of the school year, there were 1,100 students learning virtually.
A review of the Ed Rising program and STEM partnership with LSU Baton Rouge were given by various educators. The Ed Rising course will introduce students to education careers. The collaboration with LSU will be on computers and mathematics for two years. The college receive a $5 million grant to work rural communities to improve scores and falls under the career pathways.
Students attending ACT Boot Camps totaled 27 in Elizabeth, 21 in Fairview, 34 in Kinder, 31 in Oakdale and 20 in Oberlin. The test will be given online on March 9 for the first time.
Students finishing the EMT class will receive a stipend upon completion of the course.
There are six students enrolled in the IT Academy being offered by the district. They are being paid to work with the IT department on computers.
Kim Rider said she is partnering with Vernon Parish to write a grant for dual diplomas in the areas of associate degrees and apprenticeships.
In construction updates, the board learned the cafeteria, pre-K and kindergarten classrooms and renovated fifth grade classrooms at Kinder Elementary and Middle schools were now complete and occupied. Classrooms at Kinder High were renovated and occupied. The final punch list on the Oakdale Elementary building was completed, and the final payment made. (The school had burned on May 31, 2017.) Fairview Hgih classrooms were renovated and occupied. Reeves gym would be ready on Thusday, and a new roof was being installed on Elizabeth’s gym and should be completed this week.
The district was acquiring quotes for a new roof on the Oberlin High gym since it was still leaking. Plumbing work would have to be done on the PE dressing rooms and bathrooms in Oberlin. The auditorium in Fairview would be renovated in early spring.
“We have approximately 50 new or renovated classrooms this year,” Reed said.
The board also:
•Learned there will be a vaccine distribution for all employees. Sharon Rush said 594 responded to a survey asking if they would be interested in taking the vaccine, and 162 employees said yes. When the vaccine is received, she said they will utilize two to three days a week for approximately three weeks to administer the vaccines.
•Authorized the superintendent to advertise for a special education para for Oakdale Elementary.
•Accepted the Kinder Elementary and Kinder Middle improvement project as substantially completed.
•Approved two change orders, one for a decrease of $39,266 and one for an increase of $7,470 at Kinder Elementary.
•Received an update on Fairview, which opened its doors on Monday, February 1, after storm damages closed it.
•Approved resolutions to allow the first step to be taken to re-finance some bonds. If done, this could result in taxpayers’ savings since they repay the millages being used by the school district.
•Approved its January 11, minutes.
