jBruno & Tepalon - app1.lla.la.govapp1.lla.la.gov/PublicReports.nsf/A95830DC9671FE9A... · New Orleans region, residing both on and off base. While military dependents (to iuclude

BELLE CHASSE ACADEMY, INC. AND AFFILIATE

FINANCIAL AND COMPLIANCE AUDIT

TOGETHER WITH

INDEPENDENT AUDITORS' REPORT

FOR THE YEAR ENDED JUNE 30,2014

jBruno & Tepalon TIP ^Certified Public Accountants

TABLE OF CONTENTS

PAGE

INDEPENDENT AUDITORS' REPORT 1

CONSOLIDATED STATEMENT OF FINANCIAL POSITION JUNE 30,2014 5

CONSOLIDATED STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2014 6

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30,2014 8

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 9

SUPPLEMENTARY INFORMATION: S chedule of Expenditures of Federal Awards 19

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 21

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-I33 24

SCHEDULE OF FINDINGS AND QUESTIONED COSTS 28

SCHEDULE OF PRIOR YEAR AUDIT FINDINGS AND QUESTIONED COSTS 30

EXIT CONFERENCE 31

Member American Institute of Certified Public Accountants

Society of Louisiana Certified Public Accountants

Alcide J. Tervalon, Jr., CPA Waldo J. Moret, Jr., CPA Paul K. Andoh, Sr., CPA

Joseph A. Akanji, CPA

(Retired) Michael B. Bruno, CPA (2011)

INDEPENDENT AUDITORS' REPORT

To the Board of Directors of Belle Chasse Academy, Inc. and Affiliate Belle Chasse, Louisiana

Report on the Consolidated Financial Statements

We have audited the accompanying consolidated fmancial statements of Belle Chasse Academy, Inc. and Affiliate (BCA) (a nonprofit organization), which comprise the consolidated statement of financial position as of June 30,2014, and the related consolidated statements of activities and cash flows for the year then ended, and the related notes to the consolidated fmancial statements.

Management's Responsibihty for the Consolidated Financial Statements

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

Auditors' Responsibility

Our responsibility is to express an opinion on these consolidated fmancial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to fmancial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perfonn the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

4298 ELYSIAN FIELDS AVENUE NEW ORLEANS, LA 70122 (504) 284-8733 FAX (504) 284-8296

6424 LAKEOVER RD., SUITE A JACKSON, MS 39213

(601)366-2344 FAX (601) 366-8440

INDEPENDENT AUDITORS' REPORT (CONTINUED)


Auditors' Responsibility, Continued

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

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

Opinion

In our opinion, the consolidated fmancial statements referred to above present fairly, in all material respects, the financial position of BCA as of June 30,2014, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.



Other Matters

Other Information

Our audit was conducted for the purpose of forming an opinion on the consolidated fmancial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Office of Management and Budget Circular A-133, Audits of States, Local Governments, andNon-Profit Organizations, is presented for purposes of additional analysis and is not a required part of the consolidated fmancial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated fmancial statements and certain additional procedures, including comparing and reconciling such infoimation dnectly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the hifonnation is fairly stated, in all material respects, in relation to the consolidated fmancial statements as a whole.



Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated November 18,2014, on our consideration of BCA's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering BCA's internal control over financial reporting and compliance.

BRUNO & TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana

November 18, 2014

JBmno & Tervalon LLP Public Accountants

BELLE CHASSE ACADEMY, INC. AND AFFILIATE CONSOLIDATED STATEMENT OF FINANCIAL POSITION

JUNE 30, 2014

ASSETS

Ciirrent assets: Cash aiid cash equivalents (NOTES 1 and 7) $ 8,663,364 Restricted cash and cash equivalents (NOTES 1 and 7) 1,891,174 Grants receivable 513,012 Prepaid expenses 57.007

Total current assets 11.124.557

Unconditional promises to give (NOTE 2) 395,900 Bond issuance costs 719,763 Property and equipment, net (NOTE 3) 19.129.561

Total assets $31.369.781

LIABILITIES AND NET ASSETS

Current liabilities: Accounts payable and accmed liabilities $ 572,755 Bonds payable, current (NOTE 4) 305,000 Interest payable 108.571

Total current liabilities 986.326

Noncurrent liabilities: Bonds payable, long-term, net (NOTE 4) 19.545.156

Total liabilities 20.531.482

Net assets: Unrestricted (NOTE 1) 10,442,399 Temporarily restricted (NOTE 1) 395.900

Total net assets 10.838.299

Total liabilities and net assets $31.369.781

The accompanying notes are an integral part of these consolidated financial statements.

BELLE CHASSE ACADEMY, INC. AND AFFILIATE CONSOLIDATED STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 2014

REVENUES (NOTE 7) Temporarily

Unrestricted Restricted Total Local Sources:

Income from meals $ 183,608 $ -0- $ 183,608 Contributions 331,066 -0- 331,066 Book sales 9,180 -0- 9,180 Other 156,433 -0- 156,433 Interest 1,015 -0- 1,015 Net assets released from time restrictions 10.700 110.7001 -0-

Total revenues from local sources 692.002 f10.7001 681.302

State Sources: Minimum Foundation Program 14,588,705 -0- 14,588,705 Grants 57.365 -0- 57.365

Total revenues from state sources 14.646.070 -0- 14.646.070

Federal Sources - Grants: 3.982.427 -0- 3.982.427

Total revenues 19.320.499 riO.7001 19.309.799

The accompanymg notes are an integral part of these consolidated financial statements.

6

BELLE CHASSE ACADEMY, INC. AND AFFILIATE CONSOLIDATED STATEMENT OF ACTIVITIES, CONTINUED


EXPENSES Temporarily

Unrestricted Restricted Total Instruction:

Regular $ 6,090,711 $ -0- $ 6,090,711 Special 1,228,140 -0- 1,228,140 Other 174.628 -0- 174.628

Subtotal 7.493.479 -0- 7.493.479

Support Services: Pupil 505,897 -0- 505,897 Instructional staff 361,428 -0- 361,428 General administration 153,764 -0- 153,764 School administration 771,654 -0- 771,654 Business services 1,204,886 -0- 1,204,886 Plant services 1,537,687 -0- 1,537,687 Transportation 535,936 -0- 535,936 Central sendees 724,739 -0- 724,739 Food services 900.195 -0- 900.195

Subtotal 6.696.186 -0- 6.696.186

Depreciation 906,074 -0- 906,074 Interest 1.347.604 -0- 1.347.604

Total expenses 16.443.343 -0- 16.443.343

Change in net assets 2,877,156 (10,700) 2,866,456

Net assets, begiiming of year 7.565.243 406.600 7.971.843

Net assets, end of year $10,442,399 $ 395.900 $10,838,299

The accompanying notes are an integi-al part of these consolidated financial statements.

7

BELLE CHASSE ACADEMY, INC. AND AFFILIATE CONSOLIDATED STATEMENT OF CASH FLOWS


CASH FLOWS FROM OPERATING ACTIVITIES: Change in net assets $ 2,866,456 Adjustments to reconcile change in net assets to

net cash provided by operating activities: Depreciation expense 906,074 Amortization expense 30,663 hicrease in grants receivable (278,468) Decrease in prepaid expenses 30,498 Decrease in unconditional promise to give 10,700 Decrease in accounts payable and accrued liabilities (144,820) Decrease in interest payable (1,336) Decrease in retainage payable (753.763)

Net cash provided by operating activities 2.666.004

CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property and equipment (270.355)

Net cash used in investing activities (270.355)

CASH FLOWS FROM FINANCING ACTIVITIES: Principal payments on bonds payable (285.000)

Net cash used in financing activities (285.000)

Increase in cash and cash equivalents 2,110,649

Cash and cash equivalents, beginning of year 8.443.889

Cash and cash equivalents, end of year $10.554.538

Supplemental Disclosure for Cash Flows Purposes: Interest paid $ 1.316.216

The accompanying notes are an integral part of these consolidated financial statements.

BELLE CHASSE ACADEMY, INC. AND AFFILIATE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE I - Nature of Activities and Summary of Significant Accounting Policies:

Organization

Belle Chasse Academy, Inc. (the Academy) was granted a five (5) year charter by the Louisiana State Board of Elementary and Secondary Education (BESE) in 2001 to operate a Type 2 public charter school. BESE granted a ten (10) year renewal of the charter effective June 30, 2006 through June 30, 2016. The Academy seeks to provide a quality education and cater to the special needs of military-dependent students, as well as provide convenient access for parents that have long and unusual work hours. The Academy seeks to reduce service-connected disruptions and stress on military-dependent students who frequently transfer schools. The Academy also provides continuing student counseling on the unique challenges associated with being a military-dependent child.

The Academy accepts students from military families that are located in the New Orleans region, residing both on and off base. While military dependents (to iuclude U. S. Coast Guard dependents) will have priority, according to the approved charter, the Academy is a charter public school and has an enrolhnent policy that may allow non-military dependent students entrance if space is available.

Dmmg the 2013 - 2014 school year, the Academy served kindergarten through eighth grades, with an enrollment of 946 students.

The educational mission of the Academy is to establish a quality community-oriented charter school, which fosters an educational enviromnent for the military-dependent child and provides:

0 Substantial and direct coimnunity and parental participation in school administration;

0 A pooling of resources among community members, parents, and educators;

BELLE CHASSE ACADEMY, INC. AND AFFILIATE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS, CONTDIUED

NOTE I - Nature of Activities and Summary of Significant Accoimting Policies, Continued:

Organization. Continued

0 A comprehensive system to hold teachers, parents, and school administrators accountable for the student educational process;

0 A reliable, flexible, results-oriented, and adaptable system to effectively measure student achievement; and

0 Increased options for parents and students when choosing a school within Plaquemines Parish and contiguous parishes.

Consolidation

The accompanying consolidated fmancial statements include the accounts of Belle Chasse Academy, Inc. (the Academy) and its affiliate. Belle Chasse Educational Foundation (the Foundation), a special-purpose-entity lessor. The Foundation meets the criteria for consolidation with the Academy as outlined in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 958-810-25-8, Not-for-Profit Entities, Consolidation. All significant inter-organizational balances and transactions were eliminated in consolidation.

The Foundation is a nonprofit organization formed in 2001, which leases school facilities and equipment to the Academy. The Academy has no ownership interest in the Foundation. The Academy is the guarantor of the Foundation's bonds payable, which amounted to $19,850,156 at June 30,2014 (see also NOTE 4).

Total assets of the F oundation included in the consolidated fmancial statements amounted to $3,006,837. Results of the Foundation's operations included in the consolidated fmancial statements after elimination of mter-organizational transactions consisted primarily of rent expense totaling $10,700 and amortization of bond issuance costs totaling $26,664.

10

BELLE CHASSE ACADEMY, INC. AND AFFILIATE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS, CONTINUED

NOTE I - Nature of Activities and Summary of Significant Accounting Policies, Continued:

Financial Statement Presentation

In accordance with the provisions of FASB ASC 958-205, Not-for-Profit Entities, Presentation of Financial Statements, which establishes standards for extemal financial reporting by not-for-profit organizations. Belle Chase Academy, Inc. and Affiliate (BCA) classifies resources for accounting and reporting purposes into thi-ee classes of net assets: um-estricted, temporarily restricted and permanently restricted net assets.

A description of the three net asset categories is as follows:

0 Unrestricted net assets include support, revenues, and expenses for the general operations of BCA.

0 Temporarily restricted net assets include contributions for which donor-imposed restrictions have not been met.

0 Pennanently restricted net assets are contributions which are required by donor-imposed restriction to be held in perpetuity and only the income be made available for program operations in accordance with the donor restrictions. Such income is reflected in temporarily restricted net assets until utilized for donor-imposed restrictions.

At June 30, 2014, there were no permanently restricted net assets.

Basis of Accounting

The consolidated financial statements of BCA are prepai'ed on the accrual basis of accounting and io, accordance with accounting principles generally accepted in the United States of America. The preparation of financial statements m conformity with accounting principles generally accepted m the United States

11


NOTE 1 - Nature of Activities and Summary of Significant Accounting Policies, Continued:

Basis of Accounting. Continued

of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estunates.

Cash and Cash Equivalents

BCA classifies as cash and cash equivalents all highly liquid debt instruments purchased with original maturities of three (3) months or less. Restricted cash and cash equivalents are mamtained in separate accounts and are lunited in use to: 1) payment of costs in constmcting, fumishmg, improving and equipping unprovements to the Foundation's existing facilities, 2) mamtamiug reserve funds as required by the Lease Financuig Agreement, 3) accmnulating lease payments made by the Academy and disbursing semi-annual bond payments. Restricted cash and cash equivalents are unavailable for use for other purposes.

Property and Equipment

Property and equipment with a cost of $5,000 or more are recorded as assets (capitalized) and are stated at cost, if purchased, or at fair market value at the date of the gift, if donated. Additions, improvements and expenditures that significantly extend the useful life of an asset are capitalized. Routine repairs and maintenance are expensed as incurred.

Depreciation is provided using the straight-line method over estimated useful lives ranging from five (5) to foity (40) years.

Revenue Recognition

Revenues from govermnental grants are recognized when allowable expenditures are made by BCA. Funds received for specific puiposes but not yet expended are recorded as defen-ed revenue.

12

BELLE CHASSE ACADEMY, INC. AND AFFILIATE NOTES TO THE CONSOLIDATE FINANCIAL STATEMENTS, CONTINUED


Revenue Recognition. Continued

In accordance with FASB ASC 958-605-25, Not-for-Profit Entities, Revenue Recognition, contributions are recorded as unrestricted, temporarily restricted or permanently restricted support, depending on the existence and nature of any donor restrictions. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), temporarily restricted net assets are reported in the statement of activities as net assets released from restrictions. Restricted contributions whose restrictions are met in the same reporting period are recorded as unrestricted contributions.

Contributed Services

BC A receives contributed services from a number of unpaid volunteers assisting BCA with its programs, activities, and operations. An estunated value of these services cannot be reasonably determined as a result of the variety of services provided by and the varying qualifications of the volunteers. Because the criteria for recognition under FASB ASC 958-605-25 have not been satisfied, contributed services are not recorded in the consolidated fmancial statements.

Compensated Absences

BCA's employees are entitled to paid vacation, sick and personal days off; however, none may be carried forward to subsequent years. Since BCA's employment contracts are renewed annually, employees are not allowed to carry over such time and are paid for unused leave at the end of the school year.

Special Legislative Funding - Minimum Foundation Program Formula IMFPl

BCA, as a Type 2 charter school, received funding from BESE in an amount for pupils based on estunated daily attendance at the school. The amoimt of funding received is adjusted durhig the school year based on the October 1st and February 1st student counts and the results of any audits perfonned.

13



Income Taxes

BCA is exempt from federal income taxes through Section 501(c)(3) of the Internal Revenue Code. Therefore, no provision for income taxes is made in the accompanying consolidated financial statements.

BCA files as a tax-exempt organization. Should that status be challenged in the future, BCA's tax years ended June 30, 2011 and later remain open for examination by the taxing authorities.

Functional Allocation of Expenses

The cost of providing the various programs and other activities has been summarized on a functional basis in the consolidated statement of activities. Accordingly, certain costs have been allocated among instructional and support services in the accompanying consolidated statement of activities.

NOTE 2 - 5Q-Year Land Lease:

In October 2001, the Foundation entered into a sublease agreement with LouisianaNavy Family HousuigL.L.C. to lease the land on which the Academy is located for a rental payment of one dollar ($1) for the entire lease tenn of October 1, 2001 to October 1, 2051.

In the June 30, 2002 fiscal year, a temporarily restricted contribution and receivable (unconditional promise to give) was recognized for $535,000, which was the fair value amount of the free use of the land at the beginning of the lease term. Over the period of the lease, the unconditional promise to give is reduced by the annual amortized rent expense of $10,700.

14


NOTE 3 - Propeitv and Equipment:

The following is a smninary of property and equipment at June 30, 2014:

Land improvements Building and improvements Furniture, fixtures and equipment Software

Less: aecmnulated depreciation and amortization

Property and equipment, net

$ 527,690 23,498,247 1,859,016

66,574

25,951,527

16.821.966)

$19.129.561

Depreciation expense for the year ended June 30,2014 totaled $906,074.

NOTE 4 - Bonds Pavable:

On Jime 1, 2011, the Foundation issued $20,725,000 of Series 2011 Revenue Bonds through the Louisiana Public Facilities Authority, the proceeds of which were made available for the purposes of: (a) financing the construction, furnishing, improving and equipping of improvements to the Foundation's existing facilities; (b) refinancing the Foundation's outstanding loan with a bank (incurred to finance the origuial construction of the existing facilities); © funding a reserve fund; and (d) paying costs of issuance of the bonds. The Series 2011 Revenue Bonds consist of Serial and Variable Rate Bonds, which have a final maturity of May 1,2041 and bear uiterest at rates that range ftom 5.625% to 6.75%. The Academy is the guarantor of the bonds.

The bonds are secured by a mortgage lien, collateral assigmnent and continuuig security interest hi all movable and unmovable property covered by the lease agreement between the Foundation and the Academy.

15

BELLE CHASSE ACADEMY, INC. AND AFFILIATE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS, CONTEWED

NOTE 4 - Bonds Payable. Continued;

Minimuin maturities on bonds payable for the next five fiscal years are as follows:

Year Ending June 30.

2015 2016 2017 2018 2019 Thereafter

Less: unamortized discount

Bonds payable, net

Amount

$ 305,000 320,000 340,000 360,000 380,000

18.240.000

19,945,000

m.844i

NOTE 5 - Defined Contribution Plan:

BCA sponsors a defined contribution pension plan as defined under Section 401 (k) of the U. S. Internal Revenue Code covering substantially all employees. During the year ended June 30,2014, BCA made matching contributions to the plan of 2% of employee compensation. Employer contributions during the year-ended June 30,2014 were $109,300.

NOTE 6 - Risk Management:

BCA is exposed to various risks of loss related to torts, theft of, damage to and destruction of property for which BCA carries cormnercial liability insurance coverage.

Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estunated.

16


NOTE 7 - Concentrations of Risk:

BCA receives a substantial amount of its revenue from federal and state governments. Revenues earned from federal and state governments totaled $18,628,497, or 96%, of total revenue for the year ended June 30, 2014.

BCA maintains interest bearing and non-interest bearing deposit accounts at two (2) financial institutions. The Federal Deposit Insurance Corporation (FDIC) provides up to $250,000 deposit insurance coverage per depositor, per insured financial institution. At June 30, 2014, BCA had uninsured deposits totaling $10,431,245.

NOTE 8 - Board of Directors' Compensation:

The Board of Directors is a voluntary board, therefore, no compensation was paid to any board member during the year ended June 30, 2014.

NOTE 9 - Commitnents:

BCA leases computers under a month-to-month lease and office equipment under a non-cancellable operating lease. Future ininimum lease payments under the non-cancellable operating lease are as follows:

For the Year Ending June 30.

2015 2016

$23,124 21.197

$44.321

Lease expense for month-to-month and non-cancellable leases totaled $331,754 for the year ended June 30, 2014.

17


NOTE 10- Contingencies:

BCA has a dispute with a vendor concerning BCA's liability for two (2) invoices the vendor submitted for additional services related to construction at the school site. The total of the two (2) invoices is $328,382. BCA has countered the vendor's invoices with a $500,000 claim that the vendor is responsible for losses BCA sustained as a result of construction errors and contract mal-administration.

BCA is in settlement negotiations and has reached a tentative agreement with the vendor and its insurer as of October 1, 2014. The agreement calls for the insurer to pay BCA $111,383; in return, BCA would pay the vendor $50,000, with appropriate releases of all clahns. The agreement is subject to final approval by BCA's Board of Directors and the vendor's insurer.

BCA is a recipient of grants from federal and state sources. The grants are governed by various federal and state guidelines, regulations, and contractual agreements. The administration of the programs and activities funded by these grants are under the control and administration of BCA and are subject to audit and/or review by federal and state agencies. Any grant found to be not properly spent in accordance with the terms, conditions, and regulations of applicable federal and state agencies may be subject to recapture.

NOTE 11 - Subsequent Events:

BCA is required to evaluate events or transactions that may occur after the consolidated statement of fmancial position date for potential recognition or disclosure in the consolidated fmancial statements. BCA performed such an evaluation through November 18, 2014, the date which the consolidated fmancial statements were available to be issued.

18

SUPPLEMENTARY INFORMATION

BELLE CHASSE ACADEMY, INC. AND AFFILIATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Federal Grantor/Program Name Federal CFDA

Number Activity

U.S. Department of Education

Direct Awards Impact Aid 84.041

Total Direct Awards

Awards from a Pass-Throush Entity

Passed-through: LA State Department of Education Title I, Part A - Improving the Academic Achievement

of the Disadvantaged 84.010 Title n, Part A - Teacher and Principal Training and

Recruiting Fund 84.367 Individuals with Disabilities Education Act (IDEA),

Part B 84.027 Individuals with Disabilities Education Act (IDEA),

PartB,Pre-K 84.173A Enhancmg Education Through Technology 84.318 21" Century Community Learning Center 84.287C

Total Passed-thxough Awards

Total U.S. Department of Education

S2.574.203

2.574.203

213,748

24,728

152,911

915 7,548

799.994

1.199.844

3.774.047

See Independent Auditors' Report on Supplementary Information.

19

BELLE CHASSE ACADEMY, INC. AND AFFILIATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, CONTINUED


Federal CFDA Federal Grantor/Program Name Number Activity

U.S. Department of Agriculture

Awards from a Pass-Throush Entity

Passed-through: LA State Department of Education National School Lunch Program 10.555 $ 208.380

Total Passed-through Awards 208.380

T otal U. S. D epartment of Agriculture 208.380

TOTAL EXPENDITURES OF FEDERAL AWARDS $3.982.427

NOTE: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Academy under programs of the federal government for the year ended June 30,2014 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 0MB Circular A-133, Audits of States, Local Governments, andNon-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements.

See Independent Auditors' Report on Supplementary Infonnation.

20

LLP ^Certified Public Accountants

Member American Institute of Certified Public Accountants


Alcide J. Tervalon, Jr., CPA Waldo J, Moret, Jr., CPA Paul K. Andoh, Sr., CPA



INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS


We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the consolidated financial statements of Belle Chasse Academy, Inc. and Affiliate (BCA) (a nonprofit organization), which comprise the consolidated statement of financial position as of June 30, 2014, and the related consolidated statements of activities and cash flows for the year then ended, and the related notes to the consolidated fmancial statements, and have issued our report thereon dated November 18, 2014.

Internal Control Over Financial Reporting

In planning and performing our audit of the consolidated fmancial statements, we considered BCA's internal control over fmancial reporting (iutemal control) to determine the audit procedures that are appropriate in the circmnstances for the purpose of expressing our opinion on the consolidated fmancial statements, but not for the purpose of expressing an opinion on the effectiveness of BCA's internal control. Accordingly, we do not express an opinion on the effectiveness of BCA's internal control.

4298 ELYSIAN FIELDS AVENUE NEW ORLEANS, LA 70122 (504) 284-8733 FAX (504) 284-8296

21 6424 LAKEOVER RD., SUITE A JACKSON, MS 39213

(601)366-2344 FAX (601) 366-8440



IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS (CONTINUED)

Internal Control Over Financial Reporting, Continued

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

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

Compliance and Other Matters

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

22



IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS (CONTINUED)

Purpose of this Report

The purpose of this report is solely to describe the scope of oui" testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of BCA's intemal control or on compliance. This report is an integral part of an audit perforaied in accordance with Government Auditing Standards in considering BCA's intemal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public docmnent.

UA BRUNO & TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana

November 18,2014

jBmno & Tervahn LLP WWCertified Public Accountants

LLP '^^Certified Public Accountants

Member Alcide J. Tervalon, Jr., CPA American Institute of Waldo J. Moret, Jr., CPA Certified Public Accountants Paul K. Andoh, Sr., CPA

Society of Louisiana Joseph A. Akanji, CPA Certified Public Accountants z-——;;


INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE

IN ACCORDANCE WITH 0MB CIRCULAR A-133

To the Board of Directors of Belie Chasse Academy, Inc. and Affiliate Belle Chasse, Louisiana

Report on Compliance for Each Major Federal Program

We have audited the compliance of Belle Chasse Academy, Inc. and Affiliate (BCA) compliance with the types of compliance requirements described in the 0MB Circular A-133 Compliance Supplement that could have a direct and material effect on each of BCA's major federal programs for the year ended June 30, 2014. BCA's major federal programs are identified in the Summary of Auditors' Results section of the accompanymg Schedule of Findings and Questioned Costs.

Management's Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal program.

4298 ELYSIAN FIELDS AVENUE 24 6424 LA,KEOVER RD., SUITE A NEW ORLEANS, LA 70122 JACKSON, MS 39213 (504)284-8733 FAX (504) 284-8296 (601)366-2344 FAX (601) 366-8440

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM

AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133

(CONTINUED)

Auditors' Responsibility

Our responsibility is to express an opinion on compliance for each of BCA's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and 0MB Circular A-133,Aw(ito of States, Local Governments, and Non-Proflt Organizations. Those standards and 0MB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements refen-ed to above that could have a direct and material effect on a major federal program occuiTed. An audit includes exaniining, on a testbasis, evidence about BCA's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each BCA's major federal program. However, our audit does not provide a legal determination of BCA's compliance.

Opinion on Each Major Federal Program

In our opinion, BCA complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for die year ended June 30, 2014.

25



(CONTINUED)

Report on Internal Control Over Compliance

Management of EGA is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and perfonning our audit of compliance, we considered BCA's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circmnstances for the purpose of expressing an opuiion on compliance for each major federal program and to test and report on internal control over compliance in accordance with 0MB Circular A-13 3, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of BCA's mtemal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weahtess in internal con trol over compliance is a deficiency, or combination of deficiencies, in intemal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a tunely basis. A significant deficiency in internal control over compliance is a deficiency, or a combhiation of deficiencies, in intemal control over compliance with a t5q)e of compliance requirement of a federal program that is less severe than a material weakness in intemal control over compliance, yet important enough to merit attention by those charged with govemance.

26



(CONTINUED)

Report on Internal Control Over Compliance, Continued

Our consideration of ititemal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in intemal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in intemal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on intemal control over compliance is solely to describe the scope of our testing of intemal control over compliance and the results of that testing based on the requirements of 0MB Circular A-133. Accordingly, this report is not suitable for any other puipose. However, under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.


November 18,2014

jRruno & Tervalon LLP ^Certified Public Accountants

BELLE CHASSE ACADEMY, INC. AND AFFILIATE SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section I - SUMMARY OF AUDITORS' RESULTS

A. The type of report issued on the consolidated financial statements: Unmodified

B. Significant deficiencies in internal control were disclosed by the audit of the consolidated financial statements: None Reported. Material weakness: No.

C. Noncompliance which is material to the consolidated financial statements: No.

D. Significant deficiencies in internal control over major programs: None Reported. Material weaknesses: No.

E. The type of report issued on compliance for major programs: Unmodified Opinion.

F. Any audit findings which are required to be reported under Section 510(a) of 0MB Circular A-133: No.

G. Major programs: United States Department of Education:

Impact Aid (CFDA No. 84.041) 2U^ Century Community Learning Center (CFDA No. 84.287C)

H. Dollar threshold used to distinguish between Type A and Type B programs: $300.000.

I. Auditee qualified as a low-risk auditee under Section 530 of 0MB Circular A-133: Yes.

J. A management letter issued: No.

28

BELLE CHASSE ACADEMY, INC. AND AFFILIATE SCHEDULE OF FINDINGS AND QUESTIONED COSTS, CONTINUED


Section II - FINDINGS RELATING TO THE FINANCIAL STATEMENTS REPORTED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

No matters reported.

Section HI - FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS


29

BELLE CHASSE ACADEMY, INC. AND AFFILIATE SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED JUNE 30,2014

Section I - FINDINGS RELATED TO THE FINANCIAL STATEMENTS REPORTED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS


Section H - FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS


Section HI - MANAGEMENT LETTER


30

BELLE CHASSE ACADEMY, INC. AND AFFILIATE

EXIT CONFERENCE

The audit report was discussed during the course of the audit and at an exit conference held with management and a member of the Board of Directors of Belle Chasse Academy, Inc. The individuals who participated in those discussions were as follows:

BELLE CHASSE ACADEMY, INC.

Mrs. Jane M. Dye ~ School Leader Mr. Michael Rocks - Director of Operations Mrs. Sheila J. Glass, CPA -- Business Manager Ms. Marquand Price -- Vice Chair, Boai'd of Directors

BRUNO & TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS

Mr. Alcide J. Tervalon, Jr., CPA - Managing Partner Ms. Sherina C. Lewis, CPA ~ Manager Mr. Jean Paul Lefort ~ Staff

31


INDEPENDENT ACCOUNTANTS' REPORT ON

APPLYING AGREED-UPON PROCEDURES


jBruno & Tervalon LW W^Certified Public Accountants

TABLE OF CONTENTS

PAGE

AGREED-UPON PROCEDURES REPORT 1

SCHEDULES REQUIRED BY STATE LAW (R.S. 24:514-PERFORMANCE AND STATISTICAL DATA): 7

Schedule 1 - General Fund Instructional and Support Expenditures and Certain Local Revenue Sources 9

Schedule 2 - Education Levels of Public School Staff 10

Schedule 3 - Number and Type of Public Schools 11

Schedule 4 - Experience of Public Principals, Assistant Principals, and Full-time Classroom Teachers 12

Schedule 5 - Public School Staff Data 13

Schedule 6 - Class Size Characteristics 14

Schedule 7 - Louisiana Educational Assessment Program (LEAP) 15

Schedule 8 - The Graduation Exit Exam (GEE) 16

Schedule 9 - The zLEAP Tests 17

LLP ^Certified Public Accountants

Member American institute of Certified Public Accountants


Aicide J. Tervaion, Jr., CPA Waldo J. Moret, Jr., CPA Paul K. Andoh, Sr., CPA





To the Board of Directors of Belle Chasse Academy, Inc.

We have performed the procedures included in the Low WZA/M Governmental Audit Guide and enmnerated below, which were agreed to by management of Belle Chasse Academy, Inc. (the Academy) and the Legislative Auditor, State of Louisiana, solely to assist users in evaluating management's assertions about the performance and statistical data accompanying the armual financial statements of the Academy and to determine whether the specified schedules are free of obvious errors and omissions as provided by the Board of Elementary and Secondary Education. Management of the Academy is responsible for its performance and statistical data. This agreed-upon procedures engagement was performed in accordance with standards established by the American Institute of Certified Public Accountants and applicable standards of Government Auditing Standards. The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described on pages 3 through 6 either for the purpose for which this report has been requested or for any other purpose.

We were not engaged to, and did not, perform an audit, the objective of which would be the expression of an opinion on management's assertions. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

4298 ELYSiAN FIELDS AVENUE NEW ORLEANS, LA 70122 (504) 284-8733 FAX (504) 284-8296

6424 LAKEOVER RD., SUITE A JACKSON, MS 39213

(601)366-2344 FAX (601) 366-8440



(CONTINUED)

This report is intended solely for the use of management, the Academy's Board of Directors, the Louisiana Department of Education, the Louisiana Legislature, and the Louisiana Legislative Auditor, and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.


November 18, 2014

JBruno & Tervalon LLP ^^Certified Public Accountants



(CONTINUED)

PROCEDURES AND FINDINGS

Our procedures and findings relate to the accompanying schedules and are as follows:

General Fund Instructional and Support Expenditures and Certain Local Revenue Sources (SCHEDULE 1)

1. We selected a random sample of 25 transactions and reviewed supporting documentation to determine if the sampled expenditures/revenues are classified correctly and are reported in the proper amounts for each of the following reported on the schedule:

Total General Fund Instructional Expenditures, Total General Fund Equipment Expenditures, Total Local Taxation Revenue, Total Local Earnings on Investment ia Real Property, Total State Revenue in Lieu of Taxes, Nonpublic Textbook Revenue, and Nonpublic Transportation Revenue.

No differences noted.

Education Levels of Public School Staff (SCHEDULE 2)

2. We reconciled the total nmnber of full-time classroom teachers per the schedule "Experience of Public Principals, Assistant Principals, and Full-thne Classroom Teachers" (SCHEDULE 4) to the combined total number of full-thne classroom teachers per this schedule and to the Academy's supporting payroll records as of October 1,2013.




(CONTINUED)

PROCEDURES AND FINDINGS. CONTINUED

Education Levels of Public School Staff (SCHEDULE 2). Continued

3. We reconciled the combined total of principals and assistant principals per the schedule "Experience of Public Principals, Assistant Principals, and Full-time Classroom Teachers" (SCHEDULE 4) to the combined total of principals and assistant principals per this schedule.


4. We obtained a list of full-tune teachers, principals, and assistant principals by classification as of October 1, 2013 and as reported on the schedule. We traced a random sample of 25 teachers to the individual's personnel file and detennined if the individual's education level was properly classified on the schedule.


Number and Type of Public Schools (SCHEDULE 3)

5. We did not obtain a list of schools by type as reported on the s chedule. Also, we did not compare the list to the schools and grade levels as reported on the Title 1 Grants to Local Educational Agencies (CFDA 84.010) application and/or the National School Lunch Program (CFDA 10.555) application.

This procedure was not applicable because the Academy operates only one charter school, which includes grades K to 8th.



(CONTINUED)


Experience o fPublic Principals. Assistant Principals and Full-time Classroom Teachers (SCHEDULE 4)

6. We obtained a list of full-time teachers, principals, and assistant principals by classification as of October 1,2013 and as reported on the schedule and traced the same sample used in procedure 4 to the individual's personnel file and determined if the individual's experience was properly classified on the schedule.


Public School Staff Data (SCHEDULE 5)

1. We obtained a list of all classroom teachers including their base salary, extra compensation, andROTC or rehired retiree status as well as full-tune equivalent as reported on the schedule and traced a random sample of 25 teachers to the individual's personnel file and determined if the individual's salary, extra compensation, and full-time equivalents were properly included on the schedule.


8. We recalculated the average salaries and full-time equivalents reported in the schedule.


Class Size Characteristics (SCHEDULE 6)

9. We obtained a list of classes by school, school type and class size as reported on the schedule. We then traced a random sample of 10 classes to the October 1,2013 roll books for those classes and determined if the class was properly classified on the schedule.




(CONTINUED)


Louisiana Educational Assessment Program (LEAP) (SCHEDULE 7)

10. We obtained test scores as provided by the testing authority and reconciled scores as reported by the testing authority to scores reported in the schedule by the Academy.


Graduation Exit Exam (GEE) (SCHEDULE 8)

11. Infonnation is not applicable for 2014, and is shown for historical purposes.

This procedure is not applicable because GEE is no longer administered.

The iLEAP Tests (SCHEDULE 9)

12. We obtained test scores as provided by the testing authority and reconciled scores as reported by the testing authority to scores reported in the schedule by the Academy.


BELLE CHASSE ACADEMY, INC. SCHEDULES REQUIRED BY STATE LAW (R.S. 24:514 -

PERFORMANCE AND STATISTICAL DATA)

SCHEDULE 1 General Fund Instructional and Support Expenditures and Certain Local Revenue Sources

This schedule includes general fund instructional and equipment expenditures. It also contains local taxation revenue, earnings on investments, revenue in lieu of taxes, and nonpublic textbook and transportation revenue. This data is used either in the Mmimum, Foundation Program (MFP) formula or is presented annually in the MFP 70% Expenditure Requbement Report.

SCHEDULE 2 Education Levels of Public School Staff

This schedule includes the certificated and uncertificated number and percentage of full-tune classroom teachers and the number and percentage of principals and assistant principals with less than a Bachelor's; Master's; Master's +30; Specialist in Education; and Ph.D. or Ed.D. degrees. This data is currently reported to the Legislature in the Annual Financial and Statistical Report (AFSR).

SCHEDULE 3 - Number and Type of Public Schools

This schedule includes the number of elementary, middle/junior high, secondary and combination schools in operation during the fiscal year. This data is currently reported to the Legislature in the AFSR.

SCHEDULE 4 Experience of Public Principals, Assistant Principals, and Fulltime Classroom Teachers

This schedule includes the number of years of experience in teaching for assistant principals, principals, and full-thne classroom teachers. This data is cun-ently reported to the Legislature in the AFSR.

7

BELLE CHASSE ACADEMY, INC. SCHEDULES REQUIRED BY STATE LAW (R.S. 24:514 -

PERFORMANCE AND STATISTICAL DATA), CONTINUED

SCHEDULE 5 Public School Staff Data

This schedule includes average classroom teachers salary using full-time equivalents, including and excluding ROTC and rehired retiree teachers. This data is currently reported to the Legislature in the AFSR.

SCHEDULE 6 Class Size Characteristics

SCHEDULE 7

This schedule includes the percent and number of classes with student enrolhnent in the following ranges: 1-20; 21-26, 27-33, and 34+ students. This data is currently reported to the Legislature in the Annual School Report ASR.

Louisiana Educational Assessment Program (LEAP)

This schedule represents student performance testing data and includes suimnary scores by district for grades 4 and 8 in each category tested. Scores are reported as Advanced, Mastery, Basic, Approaching Basic, and Unsatisfactory. This schedule includes three years of data.

SCHEDULE 8 - The Graduation Exit Exam (GEE)

The Graduation Exit Exam is no longer administered.

SCHEDULE 9 The fLEAP Tests

This schedule represents student performance testing data and includes statewide and district smmnary scores for grades 3,5,6 and 7 in each category tested for the 2012,2013 and 2014 reporting years. Scores are reported as Advanced, Mastery, Basic, Approaching Basic, and Unsatisfactoiy.

BELLE CHASSE ACADEMY, INC. Schedule 1

General Fund Instructional and Support Expenditures and Certain Local Revenue Sources

For the Year Ended June 30,2014

General Fund Instructional and Equipment Expenditures General Fund Instructional Expenditures: Teacher and Student Interaction Activities:

Classroom Teacher Salaries $ 3,655,087 Other Instmctional Staff Activities 2,167,147 Instructional Staff Employee Benefits 945,800 Purchased Professional and Technical Services 22,980 Instructional Materials and Supplies 202,710 Instructional Equipment 22,660

Total Teacher and Student Interaction Activities $ 7,016,384

Other Instructional Activities 477,095

Pupil Support Activities 505,897 Less: Equipment for Pupil Support Activities -

Net Pupil Support Activities 505,897

Instructional Staff Services 361,428 Less: Equipment for Instructional Staff Services -

Net Instructional Staff Services 361,428

School Administration 771,654 Less: Equipment for School Administration -

Net School Administration 771,654

Total General Fund Instructional Expenditures _$ 9,132,458

Total General Fund Equipment Expenditures $ -

Certain Local ReA-enue Sources Local Taxation Revenue:

Constitutional Ad Valorem Taxes Renewable Ad Valorem Tax Debt Sendee Ad Valorem Tax Up to 1% of Collections by the Sheriff on Taxes Other than School Taxes Sales and Use Taxes

Total Local Taxation Revenue

Local Earnings on Investment in Real Property: Earnings from 16th Section Property Earnings from Other Real Property

Total Local Earnings on Investment in Real Property

State Revenue in Lieu of Taxes: Revenue Sharing - Constitutional Tax Revenue Shaiing - Other Taxes Revenue Shaiing - Excess Portion Other Revenue in Lieu of Taxes

Total State Revenue in Lieu of Taxes

Nonpublic Textbook Revenue

Nonpublic Transportation Revenue

See accompanying independent accountants' report on applying agreed-upon procedures.

9


Education Levels of Public School Staff As of October 1, 2013

Category

Full-time Classroom Teachers Principals & Assistant Principals

Category Certificated Uncertificated Certificated Uncertificated

Category Number Percent Number Percent Number Percent Number Percent Less than a Bachelor's Degree 0 0% 0 0% 0 0% 0 0% Bachelor's Degree 51 63% 0 0% 0 0% 0 0% Master's Degree 24 30% 0 0% 6 86% 0 0% Master's Degree -t-30 5 6% 0 0% 1 14% 0 0% Specialist in Education 0 0% 0 0% 0 0% 0 0% Ph.D.orEd.D. 1 1% 0 0% 0 0% 0 0% Total 81 100% 0 0% 7 100% 0 0%


10


Number and Type of Public Schools For the Year Ended June 30, 2014

Schedule 3

Type Number

Elementary; Type 11 Charter School 1 Middle/Jr. High 0 Secondary 0 Combination 0

Total 1


11


Experience of Public Principals, Assistant Principals, and Full-time Classroom Teachers As of October 1, 2013

0 -1 Yr. 2 - 3 Yrs. 4-10 Yrs. 11-14 Yrs. 15-19 Yrs. 20 - 24 Yrs. 25+ yrs. Total Assistant Principals 1 0 1 2 0 0 0 4 Principals 0 0 0 3 0 0 0 3 Classroom Teachers 11 8 24 9 6 13 10 81

Total 12 8 25 14 6 13 10 88


12


Public School Staff Data For the Year Ended June 30, 2014

All Classroom Teachers

Classroom Teachers Excluding ROTC, Rehired Retirees, and Flagged Salary

Reductions

Average Classroom Teachers' Salary Excluding Extra

Compensation $46,842 $46,482

Average Classroom Teachers' Salary Including Extra

Compensation $57,006 $57,085

Number of Teachers' Full-time Equivalents (PTEs) used in

Computation of Average Salaries 81 79

Note: Figures reported include all sources of funding (i.e., federal, state, and local) but exclude stipends and employee benefits. Generally, retired teachers rehired to teach receive less compensation than non-retired teachers; some teachers may have been flagged as receiving reduced salaries (e.g., extended medical leave); and ROTC teachers usually receive more compensation because of a federal supplement. For these reasons, these teachers are excluded from the computation in the last column. This schedule excludes day-to-day substitutes, temporary employees, and any teachers on sabbatical leave during any part of the school year.


13


Class Size Characteristics As of October 1,2013

Class Size Range 1 - 20 21. -26 27. -33 34+

School Type Percent Number Percent Number Percent Number Percent Number

Elementary 37% 10 33% 9 30% 8 0% 0 Elementary Activity Classes 0% 0 0% 0 0% 0 0% 0 Middle/Jr. High 0% 0 42% 5 58% 7 0% 0 Middle/Jr. High Activity Classes 0% 0 0% 0 0% 0 0% 0 High 0% 0 0% 0 0% 0 0% 0 High Activity Classes 0% 0 0% 0 0% 0 0% 0 Combination 0% 0 0% 0 0% 0 0% 0 Combination Activity Classes 0% 0 0% 0 0% 0 0% 0

Note: The Board of Elementary and Secondary Education has set specific limits on the maximum size of classes at various grade levels. The maximum enrollment in grades K-3 is 26 students and maximum enrollment in grades 4-12 is 33 students. These limits do not apply to activity classes such as physical education, chorus, band, and other classes without maximum enrollment standards. Therefore, these classes are included only as separate line items.


14


Louisiana Educational Assessment Program (LEAP) For the Year Ended June 30,2014

District Achievement Level

Results

Eng lish Language Arts Mathematics District Achievement Level

Results 2014 2013 2012 2014 2013 2012 Students Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Grade 4

Advanced 12 12.2% 6 5.6% 3 2.9% 11 11.2% 9 8.0% 6 5.4% Mastery 26 26.5% 27 25.0% 18 17.6% 32 32.7% 27 24.1% 10 8.9% Basic 51 52.0% 53 49.1% 56 54.9% 43 43.9% 45 40.2% 58 51.8% Approaching Basic 5 5.1% 20 18.5% 15 14.7% 7 7.1% 23 20.5% 19 17.0% Unsatisfactory 4 4.1% 2 1.9% 10

CO

ON

5 5.1% 8 7.1% 19 17.0%

Total 98 100.0% 108 100.0% 102 100.0% 98 100.0% 112 100.0% 112 100.0%


Results

Science Social Studies District Achievement Level

Results 2014 2013 2012 2014 2013 2012

Students Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent

Grade 4

Advanced 2 2.1% 5 5.0% 5 5.3% 1 1.0% 3 3.0% 2 2.0%

Mastery 19 19.8% 16 16.0% 20 21.3% 18 18.8% 20 20.0% 13 13.1%

Basic 54 56.3% 48 48.0% 48 51.1% 68 70.8% 54 54.0% 55 55.6%

Approaching Basic 20 20.8% 17 17.0% 16 17.0% 6 6.3% 13 13.0% 15 15.2% Unsatisfactory 1 1.0% 14 14.0% 5 5.3% 3 3.1% 10 10.0% 14 14.1%

Total 96 100.0% 100 100.0% 94 100.0% 96 100.0% 100 100.0% 99 100.0%


Results

Eng lish Language Arts Mathematics District Achievement Level

Results 2014 2013 2012 2014 2013 2012

Students Number Pereent Number Percent Number Percent Number Percent Number Percent Number Percent

Grade 8

Advanced 6 7.3% 3 3.1% 0 0.0% 7 8.5% 5 5.2% 3 3.3%

Mastery 26 31.7% 15 15.5% 17 18.5% 4 4.9% 4 4.2% 5 5.4%

Basic 37 45.1% 57 58.8% 48 52.2% 52 63.4% 53 55.2% 50 54.3%

Approaching Basic 12 14.6% 22 22.7% 27 29.3% 17 20.7% 32 33.3% 22 23.9%

Unsatisfactory 1 1.2% 0 0.0% 0 0.0% 2 2.4% 2 2.1% 12 13.0%

Total 82 100.0% 97 100.0% 92 100.0% 82 100.0% 96 100.0% 92 100.0%


Results

Science Social Studies District Achievement Level

Results 2014 2013 2012 2014 2013 2012

Students Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent

Grade 8

Advanced 2 2.4% 1 1.2% 1 1.2% 3 3.7% 1 1.2% 0 0.0%

Mastery 20 24.4% 18 20.9% 21 25.0% 16 19.5% 8 9.3% 12 14.3%

Basic 39 47.6% 47 54.7% 35 41.7% 46 56.1% 56 65.1% 48 57.1%

Approaching Basic 18 22.0% 14 16.3% 25 29.8% 15 18.3% 19 22.1% 12 14.3%

Unsatisfactory 3 3.7% 6 7.0% 2 2,4% 2 2.4% 2 2.3% 12 14.3%

Total 82 100.0% 86 100.0% 84 100.0% 82 100.0% 86 100.0% 84 100.0%

Note: Due to rounding, certain percentage totals may not equal 100%.


15


The Graduate Exit Exam (GEE) For the Year Ended June 30, 2014

Distinct Achievement Level Results

English Language Arts Mathematics Distinct Achievement Level Results 2014 2013 2012 2014 2013 2012

Students Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Grade 10 Advanced Proficient Basic

Approaching Basic Unsatisfactory

Total

Distinct Achievement Level Results

Science Social Studies Distinct Achievement Level Results 2014 2013 2012 2014 2013 2012

Students Number Percent Number Percent Number Percent Number Percent Number Percent Number Percent Grade 11 Advanced Proficient Basic

Approaching Basic Unsatisfactory

Total

Note: This schedule is not applicable because the Graduate Exit Examination is no longer administered.


16


The iLEAP Tests For the Year Ended June 30,2014

Schedule 9 lofS

District Achievement Level Results

English Language Arts Mathematics Science Social Studies District Achievement Level Results 2014 2014 2014 2014

Students Number Percent Number Percent Number Percent Number Percent Grade 3

Advanced 10 9.0% 19 17.1% 5 4.5% 2 1.8%

Mastery 44 39.6% 41 36.9% 26 23.4% 20 18.0%

Basic 42 37.8% 45 40.5% 62 55.9% 73 65.8%

Approaching Basic 10 9.0% 4 3.6% 17 15.3% 11 9.9%

Unsatisfactoi-y 5 4.5% 2 1.8% 1 0.9% 5 4.5%

Total 111 100.0% 111 100.0% 111 100.0% 111 100.0%




Advanced 10 9.4% 7 6.7% 7 6.6% 16 15.0%

Mastery 39 36.8% 15 14.3% 26 24,5% 34 31.8%

Basic 46 43.4% 67 63.8% 60 56.6% 53 49.5%


Unsatisfactoi-y 2 1.9% 5 4.8% 0 0.0% 0 0.0%

Total 106 100.0% 105 100.0% 106 100.0% 107 100.0%




Advanced 13 12.3% 13 12.3% 3 2.8% 26 24.5%

Mastery 49 46.2% 34 32.1% 40 37.7% 31 29.2%

Basic 42 39.6% 54 50.9% 53 50.0% 47 44.3%


Unsatisfactoiy 0 0.0% 1 0.9% 1 0.9% 0 0.0%

Total 106 100.0% 106 100.0% 106 100.0% 106 100.0%




Advanced 22 21.8% 10 9.9% 14 13.9% 17 16.8%

Mastery 23 22.8% 23 22.8% 43 42.6% 34 33.7%

Basic 41 40.6% 62 61.4% 34 33.7% 42 41.6%


Unsatisfactoiy 4 4.0% 3 3.0% 3 3.0% 1 1.0%

Total 101 100.0% 101 100.0% 101 100.0% 101 100.0%



17


The iLEAP Tests For the Year Ended June 30, 2014

Schedule 9 2 of 3




Advanced 8 8.0% 12 11.9% 10 10.0% 3 3.0%

Mastery 23 23.0% 29 28.7% 23 23.0% 28 27.7%

Basic 55 55.0% 48 47.5% 51 51.0% 47 46.5%


Unsatisfactoiy 4 4.0% 5 5.0% 4 4.0% 9 8.9%

Total 100 100.0% 101 100.0% 100 100.0% 101 100.0%



Students Number Percent Number Percent Number Percent Number Percent Grade S

Advanced 6 6.0% 5 5.0% 11 10.9% 25 24.8%

Mastery 37 37.0% 29 29.0% 40 39.6% 40 39.6%

Basic 53 53.0% 57 57.0% 41 40.6% 34 33.7%


Unsatisfactoiy 1 1.0% 1 1.0% 1 1.0% 1 1.0%

Total too 100.0% 100 100.0% 101 100.0% 101 100.0%




Advanced 6 5.9% 10 9.9% 6 6.0% 29 29.0%

Mastery 33 32.7% 16 15.8% 32 32.0% 22 22.0%

Basic 49 48.5% 60 59.4% 52 52.0% 42 42.0%


Unsatisfactoiy 4 4.0% 5 5.0% 3 3.0% 1 1.0%

Total 101 100.0% 101 100.0% 100 100.0% 100 100.0%




Advanced 7 6.9% 6 5.9% 12 12.0% 11 11.0%

Mastery 25 24.8% 21 20.8% 33 33.0% 37 37.0%

Basic 56 55.4% 57 56.4% 45 45.0% 47 47.0%


Unsatisfactoiy 5 5.0% 10 9.9% 3 3.0% 1 1.0%

Total 101 100.0% 101 100.0% 100 100.0% 100 100.0%



18


The iLEAP Tests For the Year Ended June 30,2014

Schedule 9 3 of 3




Advanced 14 13.7% 18 17.6% 6 5.9% 0 0.0% Mastery 32 31.4% 38 37.3% 31 30.4% 33 32.4%

Basic 49 48.0% 37 36.3% 50 49.0% 58 56.9% Approaching Basic 7 6.9% 6 5.9% 13 12.7% 9 8.8% Unsatisfactoiy 0 0.0% 3 2.9% 2 2.0% 2 2.0%

Total 102 100.0% 102 100.0% 102 100.0% 102 100.0%




Advanced 7 7.2% 10 10.3% 9 9.3% 26 26.8% Mastery 30 30.9% 15 15.5% 20 20.6% 37 38.1% Basic 47 48.5% 59 60.8% 52 53.6% 31 32.0% Approaching Basic 7 7.2% 8 8.2% 14 14.4% 2 2.1% Unsatisfactoiy 6 6.2% 5 5.2% 2 2.1% 1 1.0%

Total 97 100.0% 97 100.0% 97 100.0% 97 100.0%





Total 110 100.0% 110 100.0% 110 100.0% 110 100.0%





Total 112 100.0% 112 100.0% 112 100.0% 112 100.0%



19

Documents

jBruno & Tepalon - app1.lla.la.govapp1.lla.la.gov/PublicReports.nsf/A95830DC9671FE9A... · New Orleans region, residing both on and off base. While military dependents (to iuclude