JEF"FI-RSONPARISHPUBLICSCHOLSYSTEM COMPREHENSIVEANUALFINANCIALREPORT YEARENDED,JUNE30,197 TABLEOF:CONTENTS INTRODUCTIONSECTION ScholBoardandAdministrativeOficials OrganizationalChart TransmitalLeter ASBOCertificate&ExcelenceinFinancialReporting GFOACertificateinAchievementforExcelenceinFinancialReporting Exhibit C-1 C-2 C-3 C-5 C-6 F-I F-2 F-3 FINANCIALSECTION IndependentAuditors'Report GeneralPurposeFinancialStatements: CombinedBalanceShet-AlFundTypes,AcountGroupsand DiscretelyPresentedComponentUnit CombincdStatementofRevenues,Exl:,crdituresandChangesin FundBalances-AlGovernmentalFundTypesandDiscretely PresentedComponentUnit CombinedStatementofRevenues,ExpendituresandChangesinFund Balances-Budget(Non-GAPl: udgetarybasis)andactual- GeneralandSpecialRevenueFudTypes StatementofRevenues,ExpensesaudChangesinRetained Earnings-ProprietaryFundType-ScholLunchEnterprise Fund StatementofCashFlows-ProprietaryFundType-Schol LunchEnterpriseFund NotestoFinancialStatements CombiningandIndividualFundFinancialStatements,Schedules andothersuplementalinformation: ScheduleofRevenues,ExpendituresandChangesinFund Balances-Budget(Non-GAPBudgetaryBasis)andActual ScheduleofRevenuesComparedtoBudget(Non-GAPBudgetar3. Basis) ScheduleofExpendituresComparedtoBudget(Non-GAP BudgetaryBasis) 1iixixx Pa~ 1 9 1] 1213 36 37 38
Schedule F-4F-5 F-6 F-7 F-8F-9 F-10F-1 F-12 F-13 F-14 FS-1 FS-2 FS-3 TABLEOF:CONTENTS,CONTINUED GeneralFund SpecialRevenueFunds CombiningBalanceShet CombiningStatementofRevenues,Expendituresand ChangesinFundBalances ScheduleofRevenues,ExpendituresandChangesinFundBalances- Budget(Non-GAPBudgetaryBasis)andActual- AdultEducationFund ScheduleofRevenues,ExpendituresandChangesinFund Balances-Budget(Non-GAPBudgetaryBasis)andActual- ComunityEducationFund DebtSelviceFunds CombiningBalanceShet CombiningStatementofRevenues,Expendituresand ChangesinFundBalances CapitalPiojetsFunds CombiningBalanceShet CombiningStatementofRevenues,Expendituresand ChangesinFundBalances AgencyFunds CombiningStatementofChangesinAsetsmadLiabilities- AlAgencyFunds GeneralFixedAsetAcountGroup ScheduleofGeneralFixedAsets-ByFunctionandActivity ScheduleofChangesinGeneralFixedAsets-ByFunction andactivity OtherSuplementalInformation ScheduleofInvestments-AlFunds ScheduleofOperatingTransfers ScheduleofCompensationPaidloScholBoardMembers 43 47 51 52 54 56 59 60 62 65 6 686971
TABLEOFCONI'ENTS,CONTINUED STATISTICALSECTION Table (Unaudited) 1 GeneralGovernmentalExpendituresbyFunction-LastTenFiscalYears 234 GeneralRevenuesbySource-LastTenFiscalYears ProperlyTaxLeviesandColections-LastTenFiscalYears AsesedTaxableValuebyTypeofProperty-LastTen 5 6 ProperlyTaxRates-AlDirectandOverlapingGovernments FiscalYears RatiofNetGeneralBondedDebtoAsesedValueand (Per$]0CIofAsesedValue)-LastTenFiscalYears ComputationofLegalDebtMargin 789 ComputationofDirectandOverlapingDebt NetBondedDebtperCapita-LastTenFiscalYears RatiofAnualDebtServiceforGeneralBondedDebt 101 DemographicStatistics-LastTenFiscalYears PropertyValue,ConstructionandBankDeposits-Last tototalgeneralexpenditures-last"fenfiscalyears TenFiscalYears 1213 PrincipalTaxpayers MiscelaneousInformation 727374 7678798182 8384 85878
SCBOLBOARD NAME LENGTHOFTERM LaurieRoling SERVICEEXPIRES 7yearsDecember,198Atorney OCUPATION RobertWolfe, President,District4 Member.District1 13yearsDec'ember,198RealEstateBroker BaryBordelon, Member,District2 1OyearsDecember,198 Marketing O.H.Guidry, Member,District3 7yearsDecember,198 Representative RetiredSchol CedricFloyd, 7yearsDecember,198Democrapher Principal MartinMarino, Member,District5 Member,District6 16yearsDecember,198Principal LibyMoran, Member,District7 3yearsDecember,198 Teacher/ Dr.PolyThomas 6yearsDecember,198UniversityProfesor Restaurateur GeneKatsanis, Member,District8 MemberDistrict9 3yearsDecember,~98Businesman Name EltonLagase Position ADMINISTRATIVEOFICIALS FrankDavis Superintendent Lengthof Se~rvice ChiefFinancialOficer/ 36years ExecutiveDirector,Administration andfinance 14years Dr.JanetMcLin MargaretTownsend ExecutiveDirector,Instruction ExecutiveDirector,EastBankRegion26years 1"7years GeorgeHebert MargieZeno ExecutiveDirector,WestBankRegion32years ExecutiveD~rector,HumanResources29years Dr.LeighBarton andcomunityprogramsmanagement ExecutiveDirector,Technology 24years
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LAURIE.ROLING Presider=t,District4 ELTONM.LAGASE Superintendent LIBYL.MORAN Vice-President,District7 ROBERTWOLFE District1 BARYBORDEION District2 O.H.GUIDRY District3 CEDRICFLOYD District5 MARTINB.MARINO District6 DR.POLYTHOMAS District8 GENEKATSANIS District9
,JEFERSONPARISHPUE3LICSCHOLSYSTEM ADMINISTRATIONANDFINANCE MARERO,LOUISIANA70"/2-1943 460RIVEROAD ELI*ONM.I.AGASE SUPERL~TENDEhrT FAX(504)349-765 (504)349-760 FRANKS.DAVIS October17,197 HonorableBoardMembers JefersonParishPublicScholSystem 501ManhatanBoulevard Harvey,Louisiana7058 MembersoftheBoard "]'hecomprehensiveanualfinancialreport(cafr)ofthejefersonparishpublicscholsystem(schol System)forthefiscalyearendedJune30,197isubmitedherewith.Thisreportwaspreparedbythe ScholSystem'sBusinesServicesDivision.Responsibilityforbothacuracyofthepresentedatandthe completenesandfairnesofthepresentation,includingaldisclosures,restswiththescholsystem.we believethedam,aspresented,isacurateinalmaterialrespects;thatitispresentedinamanerdesigned tofairlysetforththefinancialpositionandtheresultsofoperationsofthescholsystemasmeasuredby thefinancialactivityofitsvariousfunds;andthataldisclosuresnecesarytoenablethereadertogainan understandingofthescholsystem'sfinancialactivitieshavebenincluded.thisreportencompasesal ~,etivitiesoverwhichthescholsystemexercisesauthorityand/oroversightresponsibility. TheCAFRispresentedinthresections:(1)introduction,(2)financial,and(3)statistical.The introductionsectionincludesthistransmitaleter,thescholsystem'sorganizationalchart,andalistof principaloficials.thefinancialsectionincludesthegeneralpurposefinancialstatementsandthe combiningandindividualfundfinancialstatementsaj~dothersuplementalinformation,aswelasthe independentauditors'reportonthefinancialstatements,lhestatisticalsectionincludeselectedfinancial andemographicinformation,generalypresentedonamulti-yearbasis.thescholsystemisrequiredto undergoananualsingleauditinconformitywithprovisionsofthesingleauditactamendmentsof196 andu.s.oficeofmanagementandbudgetcirculara-13,"auditsofstate,localgovernmentsand Non-ProfitOrganizations."InformationrelaPMtothisingleaudit,includingthescheduleofexpenditures ofederalawards,findingsandrecomendations,andindependentauditors'reportsoncomplianceand internalcontroloverfinancialreportingandc,~compliancewiththerequirementsaplicabletoeachmajor programandtheinternalcontrolovercomplianceinacordancewitha-13areincludedinaseparate report. Theretnainderofthistransmitalhighlightsthegovernancestructure,themision,theacomplishmentsand initiatives,theconomiconditionsandoutlok,andthefinancia/activitiesofthescholsystem. GOVERNANCE TheScholSystemisgovernedbyanine-memberscholboard(Board)electedbythecitizens.Each memberiselectedtoafour-yearterm,andthetermsareconcurent.sepageiforalistingofthepresent membersoftheboardalongwiththeadministrativeoficialswhoareapointezlbytheboard.
RegularmetingsarescheduledthefirstandthirdWednesdayofthemonthandareheldintheSchol System'sAdministrationBuilding.Specialmetingsarescheduledasnededandanouncedincompliance withpublicnoticerequirements. TheBoardhasfinalcontroloverlocalmaterslinfitedonlybythestatelegislature,bythecourts,andbythe wilofthepeopleasexpresedinscholboardelections.boardecisionsarebasedonamajorityvoteof thosepresent. Ingeneral,theBoardadoptspolicies,setsdirectionforcmxieulum,employsthesuperintendent,and oversestheoperationsofthescholsystemanditschols.besidesgeneral:loardbusines,board membersarechaq,edwithnumeroustatutoryregulationsincludingcalingboardandotherscholelections andcanvasingtheresultsofelections,organizingtheboard,andelectingitsoficers.theboardisalso responsibleforsetingtheadvaloremtaxrate,setingsalaryschedules,actinga.saboardofapealsin personelandstudentmaters,confirmingreconunendationsfortextbokadoptions,andadoptingand amendingtheanualbudget. TheBoardsolicitsandevaluatescomunityinputandsuportconcemingschoc)lpolicies MISION TheScholSystem'sadoptednfisionis ".toprovideducationalprogramstometheidentifiednedsofalstudentsina learningenvironmenthatstimulatesacademicadfievementandintelectual curiosity,developspositivepersonalqualitiesandwel-being,andfostersrespect Toacomplishitsmision,theScholSystemprovidesafulrangeofeducationalservicesapropriateto forindividualdiferences." gradelevelsrangingfrompre-kindergartenthroughadulthod.theseincluderegularandenriched academiceducation,specialeducationforchildrenwithdisabilities,vocationaleducation,andspecial programsfox-thosewithlimitedenglishproficiency.theseprogramsaresuplementedbyawidevariety ofoferingsinthefinea~tsandathletics. "]'hescholsystem'scomitmentoitsmisionisreflectedinitsalocationofinancialresources.the 197/98budgetwasadoptedonJune4,197.TotalbudgetedexpendituresfortheGeneralFundare $268,054,53.Projc~ctedrevenuesandotherfinancingsourcesfortheGeneralFundtotal$268,054,53. Theprojectedyear-endfundbalanceforFY]97/98is$10milion.StatefundingforEqualizationrelatczl tothe197/98budgetascomparedto196/97actualisprojectedtodecrease.salestaxesareprojectedto growata2.0%ratewhileadvaloremtaxesareprojectedtoincreaseslightly.
ACOMPLISHMENTSANDINITIATIVES AsreflectedintheScholSystem'smisionstatement,activitiesoftheScholSystemfocusonlearning oportunitiesforstudents.thedegreofsuces,toeducatealofitstudents,isindicatedbythe folowing: StudentPopulation(ProjectedFY197/98) Numberofschols Numberofstudentstransportedaily 53,93984 Numberofscholbuses 40,634 Numberofteachers Numberofemployes(alfunds) Numberofstudentluncheservedaily 3,563 Numberofscholsthatprovidebreakfast 7,325 345 Numberofscholsthathavelunchprograms Numberofemployeluncheservedaily 34,358282 Numberofstudentbreakfastservedaily 1,41 Anualoperatingbudget Costperpupil $268,054,53 12,892 Amongthenoteworlhyeventsocuringduringthescholyear196/97were $4,943 Dr.DianeRousel,PrincipalofRiverdaleHighSchol,PaulEmenes,PrincipalofT.H.HarisMidle Schol,andMikicE,hret,PrincipalofBoudreauxElementaryScholwerenamezlJefersonParishPublic ScholSystemPrincipalsoftheyear.Dr.DianeRouselwaslaterselectedasLouisianaHighSchol PrincipaloftheYearbytheStateDepartmentofEducation. JamesKirylo,GrerdawaTeraceElementary,MichaelCanciene,HelenCoxJuniorHighScholand RebecaCrochet,GrandIsleSchol,wereselectedas196/97TeachersoftheYear.KarenWiliger,John EhretHighScholwaselectedasSpecialExlueationTeacherforthe196/97scholyear.Mr.Kirylowas alsoselectedaslouisianastateelementaryteachcroftheyearandalsoasthestateoutstandingyoung PrimaryEducatorbytheLouisianaJayces. KathlenOrgeron,PrincipalofEhretHighScholwashonoredbytheFinancialServicesConsortiumofthe P,egionalCouncilonSchol-to-Work.TeachershonoredwereJaneAbel,T.H.HarisMidleSchol; RobertCutrera,GraceKingHighSchol;RosieFunches,SharonLewis,BarbaraWesterfield,West JefersonHighSchol;DonaHobson,EastJefersonHighSchol;MerlePaloeius,BonabelHighSchol andcatherinevengcs,johnehrethighschol. FrediW.Evans,artist/facilitatorforspecialeducation,hasbenawardedaniodependentstudyinthe HumanitiesFelowshipforthesumerof197.InaditionFrediwasrecentlyinvitedtoserveasa panelistforthelouisianadivisionoftheartsgrantsreviewproces. /darkbode,gracekinghighschol,waselectedasthelouisianastatewidesaliemaeawardwinerin lvlareh,196.thesaliemaeprogramrecoglfizcsoutstandingfirstyearteachersfromeachofthe50stalcs andthedistrictofcolumbia. -v-
BarbaraLaNasa,ateacheratMetairieGramar,rec~fivedthe"MakingADiference"awardbyChanel6 fi)rhercomunityinvolvement.thisawardwaspresentedafterafridaynewsbroadcastbynewsman NormanRobinson. CheryHalRousel,ateacheratPhoebeHearstElementary,wonfirstplaceathePiratesAleyArtShox~ duringthefrenchquarterfestival.over10artistsexhilfitedintheanualshowsponsoredbythenew OrleansArtAsociation.Ms.Rousel'sartwilbexhibitedinthrenationalartexhibitionsondisplayat tileworldtradecenterthroughmay24. DawnKalb,ateacheratRiverdaleHighwascletedasoneofthethrefinalistsbyLouisianaPublic Broadcastingforthe197NationalTeachingTrainingInstituteTeacheroftheYearaward. Dr.VincentA.Anfara,Jr.,GretnaJuniorHigh,hadanarticlepublishedintheJournalforaJustand CaringEducation.Hisarticlewastitled"BeyondCaring:ALokatPracticalIntersubjectivityasanew ParadigmtoGovernEducationalReform." FredieLandry,CordinatoroftheTitleIVSafeandDrugFreScholsandComunitiesActProgram hasbenapointedbygovernorfostertothelouisianacomisiononalcoholanddrugabuse. FourteachersfromJefersonhavebenselectedtoparticipateinathredayjointNASA/NationalCounci ofteachersofmathematicsumerproject,"misionmathematics:linkingaerospaceandthenctm Standards."TheteachersareAnaJohnson,JefersonElementary;JoanAlbrex:ht,PhoebeHearst Elementary;MarshaRosenwaser,AdamsMidle;andMikeSmith,GraceKingHigh. BelSouthawardedsixminigrantstoJefersonParishPublicScholTeachers.Therecipientsare:AI Wakefield,FisherMidle-High,$50;AnaFayeMarciante,EsteleElementary,$40;KateBrown, HomedaleElementary,$420;MargaretMathews,RupelElementary,$450;HelenLogan,FordJunior High,$450;andMableBickam,RiverdaleMidle,$410. "IheChamber/NewOrleansandtheRiverRegionsandCoxComunicationshonoredthefolowing teachersforexcelenceinteachingwitha$50checkandaplaque.thoseteachersreceivingthishonoj were:lisarodriguez,esteleelementary;mariajeansone,phoebehearstelementary;sandralandry, HenryFordJuniorHigh;NelWaldrop,T.H.HarisMidleSchol;FranciscoMartin,WestJeferson High;MorisBlock,RiverdaleHigh;JaneleColdezPerez,AmesElementary;ShirleyCharboanet, MetaifieGramar. PhilHelm,adaptedP.E.teacheratGrenlawnTeraceandRoseveltschols,wasnamedthe196"Coach oftheyear"forthestateoflouisianag.u.m.b.o.project(gamesunitingmindandbody). Dr.LisaMowen,asistantprincipalatWestJefersonHighScholhasbenselectedasaLouisiana AsistantPrincipaloftheYearfinalist. GloriaRobatds,EastJefersonHighSchol,hasbenselectedasStateOutstandingYoungSeondary Fzlucatorfor196/97bytheLouisianaJayces. Ms.GeorgieSilfromHazelParkElementaryScholandMr.LevelRobinsonfromMareroMidle Scholwereselectedas"SuportPersoneloftheYear."Ms.Silhasbenaspecialeducationteacher asistantinbothlearningdisabledgenericandbehaviordisorderedelasromsfbr24years.mr.robinson hasbenemployedwiththescholsystemforeightyears,fourofthoseyearsasateacherasistantina behaviordisorderedclasrom. -Vl-
Mrs.BrendaWilson,ateacheratHiginsHighSchol,receivedtheLindyBogsFelowshiprovidedb) thenationalclose-upfoundation. CliftonA.Castel,ateacheratGretnaJuniorHighashadanarticleaceptedforpublicationbythe JournalofElementaryScholGuidance&Counseling.Theclasromresearcharticletitled,"Atitudesof AfricanAmericanandCaucasianEighthGradeStudentsAboutPraise,Rewards,andPunishments,"Vol. DorisPoirier,acountclerkfromGrenlawnTeraceElementaryandLindaSue"Susie"Gauthier,aecoun 3,Sumer197. clerkfromcathe~aestrehleelementarywereselectedasclericalpersoneloftheyear. StudentRecognition KelyRoth,afifthgraderatAirlineParkElementar3,Schol,KristenRoth,aneighthgraderatHaris MidleSchol,andBradleySpieler,asenioratBonabelHighScholwereselectedastudentsofthe.','car fbrthejefersonparishpublicscholsystem. SevenstudentsfromJohnEhretHighScholwerehonoredbytheFinancialServicesConsortiumofthe RegionalCouncilonSchol-to-Work.The:,arc:PaolaGomez,MonicaLester,CharlesRagas,Jr.,lreon Robinson,JamesPolard,TonjuliBatleandAdamLayburn. Fivestudentshave,benlistedasNationalMeritSemifinalists.Theyare:AltonMcFarlandandLauri Lurati,BonabelHighSchol;HinaBajivandAneDungan,GraceKingHighSchol;andAdam Swensek,RiverdaleHighSchol. NaomiHopeSt.Piere,JohnEhretHighSchol,hasbcenawardeda$40scholarshipbytheLouisiana ScholBoardsAsociation.Onlyfive$40scholarshipswereaw~ardedthisyear. TheWestJefersonHighScholROTC,wonrecognitionasanhonorunitforthetwenty-thirdstraight ),ear.thisisthelongestwiningstreakfortifsaward. GraceKingHighScholwasoneofninescholsinthenationchosentopilotanationalprogramcaled CirtualTradeMision.VTMwasponsoredbythePresident'sExportCouncil.Thepurposeofthetrade raisionprogramwastoprovideparticipatingstudentswithamultimediaintroductiontothebigemerging marketsandtheoportunitiestheypresentforamerica'sbusineses/entrepreneurstodevelopexportsales. TheVTMsuportsAmerica'seconomicgrowth. ThomasCoriel,arecentgraduateofCuilierCarerCenterandHiginsHighSchol,wonfirstplaceina HOSA(HealthOcupationsStudentsofAmerica)nationalcompetitioninChicago. Flet162isproudtoamlounectheWestBankwinersinthisyear'sesayconteston"WhatFredomof SpechMeanstoMe."Theyare:OveralwinerRebecaDauzat,Ehret;DesireCrepel,Victoria Crabtre,andJercmyBe~sley,Seventhgradex~anersfromTruman;SharonCarilio,Truman;AshaPatel andnicolehowel,helencox,eighthgradewiners;mohanadjoudehandjesicahohn,helencox,yen Trieu,Ehret,Ninthgradewiners;KeiandraArceneanxandLaurenTaylor,EhretandJeromeRandolph, WestJeferson,Tenthgradewiners;RebecaI)auzat,JodieClements,andAlanNg,Ehret,eleventhgrade winers;andthuynguyen,eugeneuzomakandvunguyen,ehret,twelfthgradewiners. -vn-
2tenstudentsfromRiverdaleMidleScholandBventy-threcfromElenderMidleScholareaplicants forthe196dukeuniversitytalentsearchformathematicalyandverbalyadv~moedstudents.the RJverdaleMidlestudentsare:CrystalCaldrone,EvanCox,MathewEgert,JilHanG,KeithMadox, BethMiler,AlexPrefer,LeilaTahvildari,AnaWiehterich,andJohnathanWod.Thestudentsfrom Elenderare:AmyAdams,DustinAlexander,TaraAndrus,JeniferBourgeois,BretonBoudrcaux,Alan Breckhoe~,RuselBrown,AshleyCros,lionsDoe,CaraDavis,AliciaDelaney,AlisonDurham,Alvah Gren,CarieHarper,LeslieJenkins,Rhianaledon,BrianLimoges,AnthonyMorgan,DianaMoris, l~atieroberts,victoriarobinson,stephanierogers,andjoshuazalaya. "fhrecl.w.higiasapgovernmentstudentsandtheirteacherhavebenaskedtotraveltokansascityto representtheelectronicmodelcongresfremc)duringasatelitetelecastonmay13,197.higinsis oneofthrescholsacrosthenationthathasbeninvitedtoatendthispecialevent. tokthe195psat/nmsqt.thesestudents,sheryjolmsonandshirleyjohnson,competedinthe NationalAchievementScholarshipProgramforOutstandingNegroStudentsthischolyear. "IwoBonabelHighScholseniorscoredinthetopfivepercentofsome10,0BlackAmericanswho contest.herodeonafloatinthemacy'sthanksgivhlgparadeinnewyorkcityonnovember28. Bonabclfreshman,PaulRuiz,waselectedasagrandprizewinerinMacy's"BeAStar"modelsearch ]hetitleixindianeducationprogramhasawardedfelowshipstonationalclose-upinwashington,d.( tothrenativeamericanjefersonparishpublicscholsystemyouths.therecipientsaretosha WiliamsandCrys~lHargisfromFisherHighScholandChrist),PerkinsfromRiverdaleHighSchol. RJverdaleHighScholstudent,TimyFanguy,waselectedtoatendtheNationalYoungLeaders atendingtheconference. ConferenceinWashington,D.C.Timyisoneof350outstandingnationalscholarsfromacrosAmerica Forthesecondconsecutiveyear,theRiverdaleHighScholSpechandDebateTeamwontheLt. Governor'sOveralSwepstakesAwardatheHatiesburgRegionalSpechandDebateTournament.The lx~amembersearningawardswere:adamswensekandjasongiles,firstplaceinduetacting;jasongiles firstplaceinimpromptu;adamswensek,firstplaceinoratory;laurieohlsonandadamswensek,first placeinduoreading;marieohlson,secondplaceinprose/poetry;laurieohlsonandmarieohlson s,~condplaceinduetacting;adamswensek,thirdplaceindramatic;marieohlson,thirdplacein humorous;jasongiles,finalistindramatic;jeanei,acombeandemilyticker,finalistsinduoreading; TimFanguy,outslandingsenatorfinalistinstudentcongres;DanaDele,finalistinhumorous;andJa)~c MeyerandStaceyByers,finalistsinjuniorpose/poetry. MichaelPhoto,aninthgraderatGretnaJuniorHigh,placedfirstinthedrugfrescholscontestheldal TrumanMidleScholforWestBankstudents. GraceKing'slrishEyestoktophonorsathetwentiethanualTomBelSilverScribeCompetition sponsoredbytheneworleanspresclubandloyolacomunicationsdepartment.lrisheyeswonbest NewspaperathecompetitionandseniorJeniferKenedywasawardedtheSilverScribeGrandAwardfo~ amasingthemostpointsinindividualcompetitions.keanedyisasecondtimerecipientofthisaward.
MindyHelmer,RiverdaleHighstudent,wasnamedwineroftheanualBausch&LombScienceAward TheBausch&LombScienceAwardispecialysignificantbecauseitrecognizesthejuniorstudentat Riverdalewhohasatainedthehighestscholasticstandinginseienecsubjects.Mindyisnoweligibleto aplytobecomeauniversityofrochesterbausch&lombscholar. ThefolowingTiceandwodworkingstudentsatEastJefersonHighScholwonfirstplacegoldmedalsat theicastatechampionshipsheldinmonroeinapril.jolmcarhoni,carpentry;reinasolano,job interview;andtheopeningandclosingteam-amandaforet,mindyevans,fawnwestbrok,shanon Refer,ReinaSolanoandDawnChoanove,teanacompetition. TwoBomabelseniors,JeniferWardandSabrinaHurst,werewinersofthe196YoungArtists ConcertoCompetitionoftheLouisianaPhilharmonicOrchestra. JeseHartleIl,specialeducationstudentatRiverdaleHighSchol,washonoredwiththeYes,1Can/ Award.Thisawardwaspresentedathe17thAnualSuperconferenceheldinBatonRouge. Thefolox~ngJefersonParishPublicScholstudentswerewinersintheJefersonParishPublicSchol SystemEmployes'CreditUnion'sAnualArt/EsayContest:GradesK-2,LawrenceHunter,Boudreaux Elementary;Grades3-6,BrandiCastle,PitmanElementaD,;Grades6-8,RodneyJesie,Jr.,Truman Midle;Grades9.12,JaniceHarvey,JohnEhretHighSd~ol. MeislerMidleScholcherleadersrecentlywonfirstplaceintheirdivisionathePrenfierState ChecrleadingCompetition.TheywilcompeteintheNationalChcerFestCompetitioninHouston,Texas MembersofthesquadareKatieStrasbury,TifanyKely,MelanieSherwod,AmyBruno,Lindsey Prevost,ChristieBickerstaf,JaekieRester,AlisonFischtzuir,JaumeSulivan~SunitaArora,Tifany Scavo,NatashaBates,MariaPeirce,I.~ahDaret,TraeyRotharmel.ThecoachisMieheleJabor. TheHiginsHighScholMockTrialTeamwonthedistrictitleatheanualVloekTrialCompetition sponsoredbytheyounglawyerssectionofthejefersonbarasociation.teamembersarelasundra Bridgewater,AnthonyCaUico,JohnasiesMcGraw,ArianeParker,OfalPaterson,ShamekaPaterson, StephenShelton,andNicoleWiliams.TheihcultysponsorsareKathlenAlbcrtsandAnDyer. SilviaMayes,AstudentatJ.C.ElisElementaryreceivedagrandprizeintherecentCorningwareJunior Chefsrecipecontes!forherecipeforplantainlasagnawithbeans.Silviawonacomputer,printerand software,thre"gosebumps"boksandasetofcomingware.shewasoneoftwograndprizewiners selectedfromorethan4,0entries. ThreJefersonParishPublicScholStudents,JulieteSwilerofElendcrMidle,DelishaSmithof RoseveltMidleandMilagrosMelendezofWestJefersonHighavebenchosenasmembersofthe FisherMidle43ighstudentsPamelaKauveiyakaiandKhahnTrinhwerewinersintheAmericanHistor3 197LouisianaMUI)BUGS. EsayContestsponsoredbytheLouisianaChapteroftheDaughtersoftheAmericanRevolution.Broks Malonewasthehighscholwinerinthechapter'sfirstChristopherColumbuscontest. StevcnBradley,asixthgraderatTrumanMidleScholisthesecondplacewianerinthe12-13agegroup tbrtheyesyouthcangretingcardcontestsponsoredbytheamericanredcros.
AirlineParkElementaryandAliceBirneyElementaryplacedfirstandthirdrespectivelyoutof34temnsin thestate5th/6thgradethinkingcapquizbowl.theairlineparkfithgraderswhoplacedfistinthestate aresaidabumusa,shanaalison,johnboyd,angelicabrigs,vinhbut,coreydos,markgambrcl, BobyGlory,KaseyHabisreitinger,ChristineMizel~RachelPatin,KelyRoth,andDanielUnderwod TwoWestJefersonstudentsplacedfirstatfileDECAstateconvention.AnthonyLewonforentrepreneur writenplanandtravisfosterwonthegeneralmarketingcompetition. ThuNguyen,aseventhgraderatStelaWorleyJuniorHigh,wonanhonorablementionforhisflagdesign createdforartyouthmonth.hisflagwilbeondisplayathestatecapitolbuildinginbatonrougeand bewilbehonoredbythestatelegislatureataceremonyinapril. NhuanNguyen,HiginsHighSchol,receivedtheLindyBogsFelowshiprovidedbytheNational Close-UpFoundation. RivcrdaleHighScholstudent,JolieCarter,wonfirstplaceinthe195-96LouisianaScholBoard AsociationArtContest.Herpaintingentitled"LokingBack"wasprintedonthebackcoverofthe LouisianaScholDirectory. Thefolowingstudentsplacedfirstinthe197WestBankSocialStudiesFair.DivisionI-Individual, Anthropology,KalaGren,EsteleElementary;Economics,DustinScot,LiveOakElementary;Sociology, GlenRobert,Jr.,ElendcrMidle.DivisionI-Gioup,Economies,KristinaHynes,EsteleElementary; Geography,BrandiHayes,BrandonHayes,BrandonDevielier,AmberDevielier,LiveOakElementary; History,HolyFrickey,RyanFrickey,PitreElementary.DivisionI-Individual,Anthropology,A.J. Gren,ElcnderMidle;Economies,TodBarker,MareloMidle;Geography,JacobBitoun,Truman Midle;PoliticalScience,EnitraJones,HelenCoxJuniorHigh;Sociology,BlakeHunter,Marero. Division1I-Group,Anthropology,StephanieHarnidjaja,ElizabethLysiak,HelenCoxJuniorHigh; F,conomics,KaysieWilkinson,TifanyRobert,ElenderMidle;Geography,RocheleCanafax,Kathlecn Circle,LivaudaisJuniorHigh;History,FrankRivera,NicholasThroning,RobertElender,Livaudais JuniorHigh;PoliticalScience,SharonCarilo,NadineGeorge,HelenCoxJuniorHigh;Sociology,Crystal Porter,l'I~aishaNlcKimce,HelenCoxJuniorHigh.DivisionI,Individual,Anthropology,Amanda Gilbert,HelenCoxJuniorHigh;Economies,AuraPinto,EhretHigh;Geography,AngelaBaux,HelenCox JuniorHigh;Histery,ChauHa,WestJeferscnaHigh;PoliticalScience,BobyFlanders,Jr.,EhretHigh; Sociology,BroksBrardtam,EhretHigh.DivisionI-Group,Anthropology,ThaoPham,ChauPham, HiginsHigh;Economics,KimPham,ElizabethBut,HiginsHigh;Geography,AshaPatel,AntePaid, tlelencoxjuniorhigh;history,rachelledet,kimiesulivan,fordjuniorhigh;politicalscience, EliadaNwosu,LatoyaBulard,EhretHigh;Sociology,HangTran,HangNguyen,HiginsHigh.Division IV-GeographicTe1~ns,SeanLadner,GabeCeasal,TerencePhilips,JanetElementary. Thefolowingstudeutsplacedfirstinthe197EastBankSocialStudiesFair.DivisionI-Individual, l:'oliticalscience,algharoy,adamsmidle;sociology,andrewswicegod;divisioni-group, Anthropology,CharlesProvost,Bisonet;Economies,DanielSmithandMagieClack,KelerElementar).; Geography,StevenMartiny,AlexGlotsef,andJeferyGeneste,AirlinePark;History,ColenGanuch, JefersonElementary;PoliticalScience,LaeiePetito,Bisonet;Sociology,NatalieSchepegreland DanieleDubos,HanTisMidle;DivisionI1-Individual,Anthropology,StephaniePierce,Rosevelt; l:~conomics,alanzanslcv,haynes;sociology,bonieadams;divisioni-group,anthropology,maynra PhadtareandAm),Bruno,Meisler;Geography,JamieFortenberyandSarahLingerfelt,Meisler;History, MagieBrokeandEmilyHarison,Haris;PoliticalScience,JamesDangandSohanJapa,Meisler; Sociology,AmandaObanoandJenyPuehot,Rosevelt;Division1I-Individual,Anthropology,Conie
Marcheseli,GraceKing;Economics,AmandaGustavson,EastJeferson;Geography,RachelPresel, GraceKing;History,JakePreser,GraceKing;PoliticalScience,TravisTorence,Bonabel;Sociology, TamikaBrno,Bonabel;Division1-Group,ChelseaGraham,JulieSterpu,andSandyMalachias, GraceKing;Economics,AnLeandPaulManronez,EastJeferson;Geography,JulieandMelanie Finkelstein,GraceKing;History,ChunTam,SamuelKwokandStephanieMeredita,Bonabel;Political Science,JemfiferKenedyandJeniferSwaford,GraceKing;Sociology,JingJiang,MicheleHalby,and ErinLew,GraceKing;DivisionIV,Special]~ueationCategory,Individual,RyanGraham,Bimey Elementary;Group,CieraRodgers,DeconjayYoungblodandPaulBickham,AirlinePark. T.H.HarisMidleScholdanceteamarenationalchampionsinthenoveltycategoryforjunioral-star divisionathenatiormldance,dril,chercontestorchampionsheldinorlanda,florida.theteam raembersarebridgetbradshaw,stephaniecoates,kristinfrederick,gwenjohnson,taralatour, KimberlyLynch,SaraMoeler,JesiMoesta,RebecaNelson,KristenRoth,MelisaThomas,andAngelic Vicknair.ThesponsorsareDianaDunham,SalyKolbandJulieSedlock. AndreLeonard,afifthgraderatC.T.JanetwonthespecialM-CarcategoryintheRonaldMcDonaldArt Contestwhichw~tsopentoalarea-widestudentsofeverygradelevel. ThemarketingedncationstudentsatRiverdaleHighScholwererecognizedasthetopmarketingresearch clasatherecentdecacarerdevelopmentconference.membersofthisclasarefaithquintini,apl Dalrymple,JohnVogt,TeresaRoberts,SuzaneLandry,andReneBotoms. 2oshuaMederos,atbunhgraderatAlexanderElemcntatT,wonsecondplaceatheLouisianaScholBoard Asociation'sAnualConventionforhisLouisianaGumboCrabartwork. "]?hefolowingstudentswerefirstplacewinersinthe197sciencefair.theyare:natalieward,adams Midle,EarthandScience;TifanyGeorge,JohnEhretHigh,Enginering;ConieMarcheseli,Grace King,EnviromnentalSciences;AmandaGustavson,EastJefersonHigh,MedicineandHealth;ErinLew asldmiehelehalby,gracekinghigh,teamprojects.awardsmadeposiblethroughtheinternational ScienceandEngineringFairwere:TonyaHenderson,WestJeferson,AmericanMeteorologicalSociety; DanielMiler,JohnQ.Adams,AsociationforWomenGeoscientisFoundation;ShandelBrown,John Ehret,EastmanKodakCompany;NicolaKocic,GraceKing,NationalCouncilofTeachersof Mathematics;MathewMoynon,JohnEhret,ConieMarcheseli,GraceKing,AmandaGustavson,East Jeferson,TifanyGc~orgeJohnEhret,U.S.Army;TifanyGeorge,JohnEhret,U.S.NavyandMarine Corps;AshleMoulon,JohnAdams,AmericanWeldingSociety;TifanyGeorge,JohnEhret,U.S.Air Force-ROTCTuhme. InstructionalProgra_m_ "]?heheartofthescholsystemisavariedcuriculunlandawiderangeofeducationalexperiencesofered itempre-kinderganenthroughadulthodfortheconununity. ~ThecorecuriculumadresesEnglish,nmthematics,science,reading,socialstudies,creativeartsand physicaleducation.electivesinjuniorandseniorhighscholincludeforeignlanguages,art,music, ~Theprogramforacademicalygiftedstudentsoferstructuredenrichmentclasesandspecialy vocationalcourses,computerscienceandcompnterliteracy. designedelectiveclasestochildrenbegirufingatagethreandcontinuingthroughgrade12.
Thespecialeducationdepartmentidentifiesandevaluateschildrenwithdisabilitiesfrombirththrough theageof21.studentsreceiveocupationaltherapy,physicaltherapy,spech,andsocialwork servicesaswelaspecializedinstructionduringthescholyearandthesumer(extendedschol year.)theyaretaughtskilstohelpthemfunctioninthecomunity,andtheyareoferedthelargest ~Thevocationaleducationplanensuresthateveryfreshmanwilbeabletotakeavocationalelective arayofvocationalprograms,includingjobconaselingandplacement. Thisplanalsointegratescarerawarenesinalsubjectmaterareas. Title)isafederalyfundedprogramdesignedtoimprovetheducationaloportunitiesofeducational3 deprivedchildrenbyhelpingthemsucecedintheregularprogram,ataingradelevelproficiency,and improveachievementinbasicandmoreadvemedskils.thesepurposesareacomplishedthrough academicinstructionintheareasofreading/languageartsandmath,inere,'lsedparentalinvolvement andimplementationofinovativeprograms. Adulteducationprovidesinstructionaloferingsinbasicacademicandlife-longcopingskilsthatwil enabletheadultstudentocontinueaneducation.studentsintheadulteducationprogramustbe16 yearsofageorolder,mustnotbenroledinthek-12system,andmusthavelesthanahighschol education.projectopendor,projectindependence,andclasesinenglishasasecondlanguagein aditiontobasiceducationclasesandpre-gedclasesasistheadultintheabilitytofunctionmore STUDENTENROLMENT productivelyandresponsiblyinsociety. Sincetheperiod197/78,publicscholenrolmo~thasdemonstratedachangingtrend.In197/78thefirst negativegrowthinrecenthistorywasexperiencedandthatrendcontinueduntil1983/84whenatrend reversaltoapositiw,~growthbegancontinuinginto198/89.sincefy198/89withthexceptionoffy i91/92andfy194/95,thetrendisadecreaseinthestudentpopulation.thefolowingtableliststhe enrolment,averagedailymembershipandaveragedailyatendance. -XI-
Schol Year 197/78 1978/79 ]979/80 1980/81 1981/82 ]982/83 )983/84 )984/85 ]985/86 1986/87 1987/8 }98/89 1989/90 ].90/91 191/92 192/93 193/94 194/95 195/96 196/97 STUDENTENROLMENTDATA Student Increase/ AverageDaily Enrolment <Decrease> Membership 69,627 67,069 63,216 61,594 59,52 56,951 5,715 56,698 56,841 57,686 57,856 58,234 57,479 57,085 57,252 56,657 5,475 56,137 54,40 54,576 <79> <2,58> <3,853> <1,62:" <2,072> <2,571> <1,236> 983 143845170378 <75> <394:" 167 <595> <1,182:" 62 <1,737.> <432> ProjectedenrolmentforFY197/98is53,939 67,914.4 65,53.2 62,415.0 60,092.0 58,34.0 5,514.0 54,394.0 5,714.0 5,874.0 56,57.0 56,735.8 57,040.0 56,590.7 57,971.0 61,592.9 5,241.0 57,638.3 57,02.8 52,08.0 52,024.0 AverageDaily Atendance 61,519.2 59,165.4 54,973.0 54,268.0 53,015.0 51,589.8 51,501.9 52,19.9 52,41.0 53,292.0 53,209.7 53,076.0 52,482.4 53,682.0 56,195.0 49,042.0 53,489.3 52,984.8 48,960.0 49,017.6 "/'hescholsystemhasatremendousfinancialimpactonthecomunity.ithasinexcesof7,30 employesandanmualpayrolinexcesof$170milion.italsospendsanualy$50milionongods andservices,andover$10milionforepairsandlenovations. TheoveraleconomyinJefersonParishcontinuestoshowimprovementsthroughdiversification.Jeferson ParishisthesecondmostpopulatedparishinIA)uisianawiththepopulationshowingaslightdecreasein 196.ThepercapitalincomeinJefersonisconsistentlyhigherthanthemajorityofLouisiana'sparishes andthestateasawhole.furtherjobgrowthinjefersonparishisexpectedtoheconcentratedmostheavil) inservicebusineses,especialyprofesionalservicesuchaslaw,medicine,acounting,engineringand tlnancialservices.anareawhichasrecentlygrownistheoilandgasindustryparticularlyontheharvey Canalocatedonthewestbank.WhileJefersonParishofersalofthebusinesamenitiesandservices whichcomercialestablishmentslokfor,italsoafordsitsresidentsahighqualityoflife-withgod schols,lowcrimeratesandplentyofrecreationalactivities.thetrainingfacilityofthenewodeans SaintsislocatedinJefersonParish,andaminorleaguebasebalparkopenedinApril,197,hometothe Asemi-profesionalNewOrleansZephyrs.JefersonParishiswelonitswaytobecomingthefuture businesandcomercialhubofthegulfsouth,butithasnotforgotenitsrichistorynorneglectedits abundantnaturalandscenicresources.itisaconununitywherequalityoflifeandprogresgohand-intrend.inanatemptoshedthelabel"bedromcomunity"whichisoften,'lpliedtosuburbanareason theperimetersoflargecities,jefersonhasmovedprogresivelyforwardwithmajoroficeandshoping complexespringingupeverywhere.forthetourist,jefersonparishisapopularhomebasefromwhichte explorethefascinatingenvironsofsouthlonisiana.itsmodern,firstclasacomodationsare competitivelypricedandoferaquiet,safeandafordablenvironmentinwhid~toenjoythequainteham~ -Xnl-
andjoiedevivreofthesuroundingparishes.jefersonishometothejeanlafitenationalparkandthe BayouSegneteStatePark,bothofwhicharcvelypopularwithresidentsandtouristsalike.Whilecatcring tofamilytourists,jefersonparishasanextensivecolectionofinerestaurants,manyspecializingin CreoleandCajuncuisine.Residentsandtouristsalikepmticipateinthelivelyparadesandcelebrationof themardigraseasonthroughoutjefersonparish.twelveinstitutionsofhigherlearningarelocatedin theneworle~msarea.andareasilyacesibletojefersonparishresidents.inadition,therearetwo theologicalinstitutionsandseveralbusines,tradeandteclmiealscholswhichpreparestudentsforvarious ocupations. InDecemberofFY195/96,theScholBoardisued$50milioninew1/2~SalesTaxBondsfundedb.~ thecurent1/2~salestaxrevenue(nonewtaxwasrequired).thenewmoneyisdedicatedtorenovations ofexistingschols,aswelasnewenergyeficientlightingsystems.longterm,theeducationplaning Conmfite03.C.)ismakingefortstoconsidertherestorationofprogramscutinprioryearbudgetsona cost/benefitbasiswhencomparedtonewprogramsheretoforenotimplementedinthejefersonparish PublicScholSystem,Theoveridingcriteriahasben,isandwilcontinuetobe,fiscalyresponsible behavior.thejefersonparishpublicscholsystemhasoperatedwithasurplusforthepastsevenfiscal years.theyearendfy196/97generalfundsurplusaproximated$15milion.theteachersin JefersonParishareunionized.InSeptemberof197,theBoardandUnionagredtoanewthre(3)yea! contractendingjune30,20.thiscontract,valuedatnearly$9milion,wildrawdownthesurplus.the philosophyofthescholboardisconservativeandfundsmustbeidentifiedandjudgedtoberecuring beforerecuringexpenditurescanbeadedtothebudget.duringfy193/94thejefersonparishschol Boardadoptedtwofiscalyconservativeprovisionsthatenhanceitsabilitytoprovidequalityeducationfor thechildrenitserveslongterm.theseprovisionsare: ~Non-recun'ingfundscanotbeusedtoestablishrecuringexpenditures ~Thefirst2%~fsalestaxgrowthoverandabovethatprojectedinthebudgetwilbeplacedina TheJefersonParishScholBoardhasastandingcomite,thePriority/LongRangePlaningComitc~' contingencyfundandnotautomaticalyplacedintherevenuequationforthenextyear'sbudget. ljaecompositionofwhichconsistsofvariouscivic,andbusinesorganizationrepresentativesaswelas scholboardpersonelandmetsasneded.thefocusofthiscomitecontinuestobethevaluationof on-goingstudentprogramsandtheircost/benefitmeasureswhencomparedtostudentoutcomes.this conunite,alongwiththeeducationplaningcomite(e.c.),playsamajoroleindecidingthose programsandexpenditulesthatarecontainedinthegeneraloperationsfundbudget.however,thereality ofthesituationin1.x)uisianaisthatheboardofelementaryandsecondaryeducation(bese),through buletin741,dictatesinlargemeasuremostofwhathejefersonparishscholboardgeneraloperating budgetcontains.thecuriculumbyandlargealongwithpupilteacheratioandmandatedteachersalary scheduleswhenputh~placeconsumemostoftherevenuesonananualbasis. "XIV-
FINANCIALINFORMATION AcountingSystemandBudgetaryControl IndevelopingandevaluatingtheScholSystem'sacountingsystem,considerationisgiventotheadequacy ofinternalacountingcontrols.internalacountingcontrolsaredesignedtoprovidereasonable,butnot absolute,asuranceregarding:(1)thesafeguardingofasetsagainstlosfromunauthorizeduseor disposition;and(2)thereliabilityofinancialrecordsforpreparingfinancialstatementsandmaintaining ~countabilityforasetsṫheconceptsofreasonableasurancerecognizesthat:(l)thecostofacontrol shouldnotexcedthebenefitslikelytobederived,and(2)thevaluationofcostsandbenefitsrequires estimatesandjudgmentsbymanagement. Alinternalcontrolevaluationsocurwithintheaboveframework.WebelievethatheScholSystem's internalacountingcontrolsadequatelysafeguardasetsandprovidereasonableasuranceofproper recordingofinancialtransactions. Budgetarycontrolismaintainedatadetailedlevelbythencumbranceofestimatedpurchaseamountsprior tothereleaseofpurchaseorderstovendors. ~xv-
GeneralGovementalFunctions RevenuesforGovernmentalFundTypeswhichincludeGeneral,SpecialRevenue,DebtService,and CapitalProjectsFundstotal$307,51,20in196/97,adecreaseof2.0percentover195/96.The decreasewasprimarilyduetoadeclineinsalestaxrevenuesfromtherecordhighlevelsof196andthe reclasificationofemployehospitalizationcontributions,whichwerepreviouslyclasifiedasother revenues,asanofsetotherelatedsalaryandbenefitexpenses.salestaxespr(~uecd39.7percentoftota revenuescomparedto40.1percentlastyear,andstateequalizationproduced39.0percentoftotal revenuescomparedto37.7percentlastyear.theamountsofrevenuesfromvariousourcesisho~a~in thefolowingtabulation. Salestaxes Advaloremtaxes Tuitionfrompatrons Otherlocal(includinginterest) Statesources Federalsources Totalrevenues Amount $121,90,153 19,234,134 862,30 14,975,087 130,292,132 _~0~1~y,38_4_ Percent oftotal 39.7% 6.20.34.9 42.46.5 $3o7,51,20 lo.o% Increase (Decrease) from196 $(3,783,74) 69,029 (37,305) (3,672,638) 1,901,180 (1,493,16~) F.xpendituresforGovernmentalFundTypestotaled$308,424,857in196/97,anetincreaseof$6,19,14 or2.1percentfrom195/96.theprimarycomponentforthenetincreasewasanincreaseof$3,725,831in expendituresfordebtserviceprincipalandinterest. 37hetotalfundbalance~ralGovementalFundTypeswas$121,531,164atyearCnd,adecreaseof $4,575,282. AtJune30,197theGeneralFundhadafundsurplusof$13,14,26onthebudgetarybasis DebtAdministration "]7heratiofnetbondedebtoasesedvalueandtheamountofbondedebtpercapitareuseful indicatorsofthescholsystem'sdebtpositiontomanagement,citizens,andinvestors.thesedataforthe ScholSystemasofJune30,197,wereasfolows: NetGeneralBondedDebt l~roprietaryfundtype Amount $6.024.598 RatiofDebto AsesedValue.27% NetDebt PerCapita S13 TheEnterprise-ScholLunchFundisusedtoacountfortheoperationsoftheScholSystem'scafeterias andotherfodfacilities.expensescontinuetoexcedrevenueswitha196/97netlosof$654,492.in tutureyears,asin196/97,thescholsystemwilprovideoperatingtransfersfromthegeneralfundto lundthedeficiency. -XVI-
CashManagement Duringtheyear,theScholSysteminvestedirectlyininstrumentsisuedbytheUnitedStatesGovernment oritsagenciescreatedbyanact&congres,inrepurchaseagrementsbackedbysuchinstruments,orina 8~arantedhwestmentcxmtraet.ThetotalamountofinterestearnedfortheyearendedJune30,197"~'as $6,601,13.Thiswasdistribu~lasfolows: CapitalProjectsFund GeneralFund DebtServiceFund $3,87,796 EnterpriseFund 1,019,029 1,49,691 Total 194.597 GeneralFixedAsets "]'hefixedasetsofthescholsystemareusedintileperformanceoftheoveraleducationalfunction.as ofjune30,197,thegeneralfixedasets&thescholsystemamountedto$268,020,264.thisamount representstheoriginalcostandestimatesoforiginalcostoftheasetsandisconsiderablylesthantheir curentreplacementvalue. t~iskmanagement "l'hescholsystemaintainsalimitedriskprogrmnforworkers'compensationinsurance.aspartofthis program,resourcesarebeingacumulatedinthegeneralfundtometpotentialoses.inadition, variousriskcontrolteclmiquesincludinganemployesafetyprogramandpre-employmentphysiealshave benimplementedtominimizeacident-relatedloses.riskfinancingisacomplishedthroughthepurchase ofvariousinsurancepoliciesfromcomercialinsurers. OTHERINFORMATION IndependentAudil StatelawandScholSystempolicyrequireananualauditoftheboksofacountandfinancialrecordsof thescholsystembyindependentecrtifiedpublicac~ountantselectedbythescholboard.theschol Systemhascompliedwiththisrequirement,andtheindependentauditors'reportisincludedinthisreport. Awards "]'heasociationofscholbusinesoficialinternational(asbo)awardedacertificateofexcelencein FinancialReporting~andtheGovernmentFinanceOficersAsociation(GFOA)awardedaCertificateof AchievemenlforF.xceleneinFinancialReportingtotheScholSystemforitscomprehensiveAnual FinancialReportforthefiscalyearendedJune30,196.Thiswastheseventhconsecutiveyearthathc ScholSystemhasreceivedtheseprestigiousawards.InordertobeawardedtheseCertificates,theSchol Systempublishedaneasilyreadableandeficientlyo ganizedcomprehensiveanualfinancialreport.such TheCertificatesarevalidforaperiodofoneyearonly.TheScholSystembelievestimthiscurent reportsatisfiedbothgeneralyaceptedaceountingprinciplesandaplicablelegalrequirements. comprehensiveanualfinancialreportcontinuestometboththecertificateprograms'requirementsand wilbesubmitedtoasboandgfoatodetermineitseligibilityforanothercertificate. "XVU-
Deloite&ToucheLP Rebowe&Company HanfordM.Harison,CPA 701PoydrasStret Suite370 3501N.CausewayBoulevard Suite810 1027WhitneyAvenue NewOrleans,Louisiana70139 Metairie,Louisiana702 Gretna,Louisiana7056 (504)581-2727 (504)837-0123 (504)368-2501 INDEPENDENTAUDITORS'REPORT MembersoftheScholBoardof WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheJefersonParishPublicSchol JefersonParish,Louisiana: SystemasofJune30,197andfortheyearthenended,listedintheforegoingtablenfcontents.Thesegeneral purposefinancialstatementsaretheresponsibilityofthejefersonparishpublicscholsystem'smanagement. Ouresponsibilityistoexpresanopiniononthesegeneralpurposefinancialstatementsbasedonouraudit. Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheunited States.Thosestandardsrequirethatweplanandperformtheauditobtainreasonableasuranceaboutwhether thegeneralpurposefinancialstatementsarefreofmaterialmistatement.anauditincludesexamining,onatesl basis,evidencesuportingtheamountsandisclosuresinthegeneralpurposefinancialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralgeneralpurposefinancialstatementpresentation.webelievethatourauditprox~idesa reasonablebasisforouropinion. Inouropinion,suchgeneralpurposefinancialstatementspresentfairly,inalmaterialrespects,thefinancial positionofthejefersonparishpublicscholsystemasofjune30,197,andtheresultsofitsoperationsandeast, flowsofitsproprietaryfundtypefortheyearthenendedinconformitywithgeneralyaceptedacounting principles. Ourauditwasconductedforthepurposeoforminganopiniononthegeneralpurposefinancialstatementstaken~ awhole.thecombiningandindividualfundfinancialstatements,schedulesandothersuplementalinformation listedintheforegoingtableofcontentsarepresentedforpurposesofaditionalanalysisandarenotarequiredpart ofthegeneralpurposefinancialstatementsofthejefersonparishpublicscholsystem.thisaditional informationistheresponsibilityofthejefersonparishpublicscholsystem'smanagement.suchaditional informationhasbensubjectedtotheauditingproceduresapliedinourauditofthegeneralpurposefinancial statementsand,inouropinion,isfairlypresentedin"almaterialrespectswhenconsideredinrelationtothegeneral purposefinancialstatementstakenasawhole. InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedOctober17,197onam considerationofthejefersonparishpublicsehcolsystem'sinternalcontroloverfinancialreportingandourtests ofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants. Thestatisticaldatalistedin~eforegoingtableofcontentsispresentedforpurposesofaditionalanalysisandis notarexluiredpartofthegeneralpurposefinancialstatementsofthejefersonparishpublicsehcolsystem.such aditionalinformationh,~notbensubjectedtotheauditingproceduresapliedintheauditofthegeneralpurpose financia}statements,and,acordingly,wexpresnopiniononit. October17,197-1"
",~l,~i,c:iljc':lji,.~;
JEFERSONPARISHPUBLICSCHOLSYSTEM COMBINEDBALANCESHE-'ET-ALFUNDTYPI-S,ACOUNTGROUPSAND DISCRETELYPRESENTI-DCOMPONENTUNIT JUNE30.197 GovernmentalFundTypes Proprietary ASETSAND OTHERDI-BITS GeneralRevenue Special Service Debt L;ap=tal~-nterpnse- ProjectsScholLunch FundType Cashandinvestments (Notes2,9and13) $19,892,842$2,87,053$26,897,438$75,967,587$2,569,029 Receivables: Salesandusetax(Note5) Propertytax(Note4) Acounts 15,273,152 1,32,216 19,431 510,310 39,952 4,17,81 Interestrex~eivable Duefromotherfunds(Note7)13,16,6101,043,50914,645,071 1,843 3,610,52 1,86 Duefromcomponentunit Duefromothergovernmental (Note7) units 189,8954,863,542 6,137 Inventories 46,698 696,72 3,120 Prepaiditems(principaly Land,buildingsandequipment, insurance) 2,023,626 AmountavailableinDebt net(notes3,13and14) 1,216,378 Amountobeprovidedfor ServiceFunds(Note6) retirementofgeneral Amountobeprovidedfor longtermbonds Amountobeprovidedfor compensatedabsences TOTALASETSAND claimsandjudgments Thenotestofinancialstatementsareanintegralpartofthistatement. OTHERDEBITS $52,062,450.$9,294,414$41,582r461~!83,695~90$4,487,15-3-
EXHIBITC-1 Page1of2 FundType Fiduciary Totals Governmental Component Unit Totals Agency -G'~er~ AcountGroups Primary"rh-e-J-~irsonReporting Fixed Asets LongTerm(MemorandumCharter(Memorandum Debt GovernmentComunity Only) Schol Entity Only) $5,529,785 $13,73,734$104,25 $13,837,959 19,391,03 1,834,392 159,383 19,391,03 32,415,712 1,843 159,383 5,056,57 6,137 32,415,712 1,834,392 1,843 743,420 5,056,57 6,137 743,420 2,023,626 2,023,626 $268,020,264 269,236,642 95,4 269,32,086 $39,295,87039,295,870 39,295,870 127,929,394127,929,394 127,929,394 37,235,85737,235,857 37,235,857 295.0 295.0 295.0 $204.756.121$69,428,60 $69.628.269 (Continued) -4-
JEFERSONPAR SHPUBLICSCHOLSYSTEM COMBINEI)BALANCESHFET-ALFUNDTYPE'S,ACOUNTGROUPSAND DISCRETELYPRESENTI-DCOMPONENTUNIT JUNE30.197 t.iabilities,equity ANDOTHFRCREDITS General GovernmentalFundTy/p ~-~3"~rfl~ Revenue Service Debt Gapltal LIAB]I.ITI]~S: Projects ScholLunch Enterprise- Proprieta~ FundType Acountspayable Rctainagcspayable $815,247$325,250$12,06$2,290$34,193 2,919,42 Acruedliabilities: Salaries,wages,payroltaxes Claimsandjudgments andretirementcontributions 30,487,237 Compensatedabsences (Notes6and10) 197,60 Workers'compensation (Note6) claims(note10) 834,497 560,06? Duetotherfunds(NoW7) Ductoprimarygovernment 4,463,396,323,9042,274,52516,401,9122,952,03? Duetostudentgroups,schols (Note7) Duetothergovernmentalunits andothers(note9) Deferedrevenue Bondspayable(Note6) 31,354 15,48 EQUITYANDOTHERCREDITS: Totaliabilities 36,797,9206.695,962,286,591 19.323.64 3,546,287 Investmentingeneral Retainedearnings Fundbalance(Note1): fixedasets(notes3,13and14) Reserved Ulreserved; 9,85,254 39,295,87012,192,025 940.828 Designated Undesignated 5,379,2762.598.418 _3,108,519 49,071,802 TOTALIABILITIES,EQUITY Totalequityandothercredits15~264~530_~2,_5_98,_4_.1_8_39,29587064,372,346 940,82g ANDOTHERCREDITS $52,062~450-$~9z294~,414$41,582,461$83,695,90 $4,487.15-5-.
EXHIBITC-1 Page2of2 Governmental Component Fund"l"y.p_.e Fiduciary "-G'~1 AcountGroups GovernmentComunity Totals Primary "1"h-e-J-~r-so"nReporting Unit Totals Entity Agency Asets Fixed LongTerm(Memorandum Debt Only) Charter(Memorandum Schol Only) $1,189,046 2,919,42 $1,189,046 2,919,42 $295,0 30,487,237 492,60 30,487,237 37,235,85737,795,919 834,497 37,795,919 492,60 32,415,712 32,415,712 834,497 $6,137 6,137 $5,529,785 5,529,785 15,48 5,529,785 31,354 15,48 5.529.785 _167,25,264_~67,252z~.64 167,25~264 31,354 204756,121_2789m3_363~_4~ 6,137 279,02,481 $268,020,264 268,020,264 940,828 95,4 268,15,708 61,373,149 49,071,802 61,373,149 940,828 268.020.264 _394~_92~256 _1,0862.~13 13,532 38,08 49,071,802 390.625.78 1.124.301 $268.020.264$204,756,121$69,428,60 $19,69-6- (Concluded)
JEFERSONPARISHPUBLICSCHOLSYSTEM COMBINEDSTATEMENTOFREVENUES,EXPENDITURESAND CHANGESINFUNDBALANCES-ALGOVERNMENTALFUNDTYPES ANDISCRETELYPRESENTEDCOMPONENTUNIT YEARENDEDJUNF30.197 REVENUES: Ix~calsources: Propertytaxes Salesandusetaxes Tuitionandother Interestincome Other Statesources Federalsources Totalrevenues EXPENDITURES Curent: Instruction Suportingservices Non-instruction Capitaloutlay Debtservice: Principalretirement Interestandfiscalcharges Totalexpenditures EXCES(DEFICIENCY)OFREVENUES OVEREXPENDITURES OTHERFINANCINGSOURCES(USES) Operatingtransfersin(Note7) Operatingtransfersout(Note7) Transferstocomponentunit Transfersfromp~natygovernment Totalotherfinancingsources(uses)-net EXCES(DEFICIENCY)OFREVENUESANDOTHER FINANCINGsO[rRCESOVEREXPENDITURES ANDOTHERFINANCINGUSES FUNDBALANCESATBEGININGOFYEAR FUNDBALANCESATENDOFYEAR Thenotestofinzmcialstatementsareanintegralpartofthistatement. -7- Governmenta Gene~l $13,423,264 98,379,812 586,268 1,019,029 3,48,707 127,914,92 812,068 245,584,070 162,24,023 80,830,587 9,171 243.083.781 Special Revenue $3,279,951 2,37,210 19,345~316 25.02.47 14,585,627 7,268,982 2,634,9 24.489.608 2,50,289 512,867 71 (5,976,368) (450,515) (6~426~812) (3,926,523) 19.191.053 63,29 (1,713) 61.516 574,385 2.024.03 $15,264~530$2,598~418
EXHIBITC-2 Totals Governmental Government Primary TheJeferson Component (Memorandum Comunity Unit Only) Charter Reporting Totals Schol (Memorandum Entity Only) $5,810,870 18,60,0$5,010,341 $1~234,134 1,49,691 309,184 3,87,796 121,90,153 1,806,791 3,86,219 $19,234,134 130,292,132 6,406,516 _2_0fl_57,~84 5,564,682 $261 121,90,153 405,282 3,86,219 130,292,132 6,406,7 20.157.384 5,969,964 26,219,745._10,704,928 _307.,51,_20.405,543 307,916,763 283,109 13,752,69 28.135.708 14.09.930 ]2,715,760 176,829,650 2,927,279 8,09,569 478,672 12,715,760 305,794 3,504 17,308,32 ]3,752,69 12,715,760 8,405,363 2,960,783 12.715.760 308.424.857 14.09.930 13,752,69.817,970 309r242,827 14.09.930 _(1,915,963)_(2,010,832).~13,637)(412,427) (1,326,064) 7,15,19 (686,135)3,015,137 (6,740,470) (13,404,686) 10,193,56 (450,515) _6,428,984_3~25,3) _~;6].~ 450~515 (13,404,686) 10,193,56 (45o,515) 450,515 Q,21~130) 450~515 34.782.849_._70,108,51_ 4,513,021(5,736,165) _1_2_6=,_106,46 (4,575,282) 38,08 126.106.46 (4,537,194) $_39,295,870$_.64,_372,346 $121,531,164.$.38~.08 $121~569,252-8-