Audit finds schools lagging on No Child Left Behind

CENTERVILLE — In an audit conducted by Darnall, Sikes, Gardes & Frederick, findings show St. Mary Parish School District was non-compliant in one area for the 2016 fiscal year.

Noncompliance with the No Child Left Behind Act regarding the highly qualified teachers and paraprofessionals requirement was the district’s only deficiency.

By the end of the 2015-16 school year, the school board had to ensure that all teachers of core academic subjects, whether or not they work in a program supported with Title I, Part A funds, were highly qualified.

In addition, paraprofessionals working in a program supported with Title I, Part A funds meet specific qualification requirements.

The school board did not meet the requirements. Neither did it meet those same requirements for the 2014-15 school year.

Failure to meet the requirements results in noncompliance with the No Child Left Behind Act.

The audit firm recommended the school board continue working towards meeting the 100 percent Highly Qualified Teachers and Paraprofessionals requirement as mandated by NCLB.

The board’s management is aware of the issue. The goal is to continue its efforts to attract highly qualified teachers and paraprofessionals.

Funds are continually budgeted by the school board to assist teachers and paraprofessionals with costs associated with securing required credentials mandated by the grant.

Progress of staff personnel continues to be monitored.

Management noted through correspondence with Louisiana Department of Education personnel associated with the Title I Grant that total compliance has not been met by any school district in the state. This was the case last year as well.

There were no significant deficiencies in internal control over financial reporting noted during the audit of the financial statements as of and for the year ended June 30, 2016.

The school board generated $74.2 million in total revenues for the 2016 fiscal year. In comparison to the previous year’s total of $77.5 million, the amount decreased by $3.3 million.

The 2015 fiscal year included funds from the BP Settlement, said Darnall, Sikes, Gardes & Frederick audit partner Chris Miller.

The largest revenue source was in sales taxes, totaling $15 million, which is a decrease from the fiscal year 2015 total of $18 million.

The Minimum Foundation Program grant received from the state totaled $44 million. This is an increase compared to the 2015 fiscal year total of $42.6 million.

Expenditures for 2016 totaled $78.9 million. The largest expenditure amount was allocated to regular instruction programs at $33.8 million.

This is $1.3 million less than the 2015 fiscal year total of $35.1 million for regular instructional programs. The expenditures for 2015 totaled $81.7 million.

The deficiency of revenues under expenditures totaled $4.7 million for 2016. The deficiency totaled $4.1 million in 2015.

Although there is a deficit, the school board had an adequate fund balance in reserves that carried over from prior years, which is there to absorb a deficit situation, Miller said.

“Fortunately, you had proper planning and you had those fund balance reserves to offset the deficit,” Miller said.