BIENVILLE PARISH SCHOOL BOARD Arcadia, Louisiana. student Activity Funds Agreed-Upon Procedures June 30, 2017 LAPORTE CPA> «BUSINESS ADVISORS

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1 student Activity Funds LAPORTE CPA> «BUSINESS ADVISORS

2 Contents Independent Accountant's Report on Applying Bienville High School Cash and Cash Equivalents 3 Receipts 4 Expenditures 5 Financial Reporting 6 Crawford Elementary School Cash and Cash Equivalents 8 Receipts 9 Expenditures 10 Financial Reporting 11 Gibsland Coleman Complex Cash and Cash Equivalents 13 Receipts 14 Expenditures 15 Financial Reporting 16 Ringgold Elementary School Cash and Cash Equivalents 18 Receipts 19 Expenditures 20 Financial Reporting 21 Ringgold High School Cash and Cash Equivalents 23 Receipts 24 Expenditures 25 Financial Reporting 26 Management's Response 28

3 / T A Tl^ LaPorte, APAC LAxORTE 5100 Village Walk I Suite 300 CPA. s BUSINESS A0VI80BS CovingtoH, LA i Fax LaPorte.com Independent Accountant's Report on Applying For the Year Ended Bienville Parish School Board We have performed the procedures enumerated below, which were agreed to by management of Bienville Parish School Board, (the School Board), solely to assist users in evaluating the operation of the in accordance with School Board policy at each school listed in the table of contents as of and for the year ended. The School Board's management is responsible for the accounting records and for established policies and procedures over the. The sufficiency of these procedures is solely the responsibility of the Bienville Parish School Board. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Our procedures and results are as detailed for each school following this report. This agreed-upon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants and applicable standards of Government Auditing Standards. We were not engaged to perform, and did not perform, an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the student activity funds. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the use of the Board and management of Bienville Parish School Board, and is not intended to be, and should not be, used by anyone other than these specified parties. The purpose of this report is to describe the procedures performed for each school and the results of those procedures. Accordingly, this report is not suitable for any other purpose. Under Louisiana Revised Statute 24:513, this report is distributed by the Louisiana Legislative Auditor as a public document A Professional Accounting Corporation Covington, LA December 18, 2017 LOUISIANA TEXAS An Independently Owned Member, RSM US Alliance RSM us Alliance member firms are separate and independent bttsinessesand legal entities that are responsible for their own acts and omissions, and each is separate and independent from RSM US LLP. RSM US LLP is the U.S. member firm of RSM Intemalional. a global network of Independent audit, tax and consulting firms. Members of RSM US Alliance have access to RSM imernatiortal resources through RSM US LLP but are not member firms of RSM International.

4 BIENVILLE HIGH SCHOOL

5 Bienville High School Cash and Cash Equivalents 1. Obtain bank reconciliations for all bank accounts for two months and perform the following procedures: a. Verlfythe mathematical accuracyofthe reconciliations. b. Agree the balance per the bank statement to the amount on the bank reconciliation. c. Compare the reconciled book balance to the general ledger for the bank account. d. Determine the propriety of deposits In transit. e. Examine all interfund transfers. f. Support the outstanding checks by comparing to the checks clearing In subsequent months' bank statement. g. Ensure that all checks on the bank statement are accounted for. h. Determine that cash is Invested In only one bank account in accordance with LSA-R.S. 17: (1) I. Investigate any outstanding checks which are over 90 days old. 1. We obtained bank reconciliations for the bank account for October 2016 and March We noted the following: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. d. N/A e. N/A f. No exceptions noted. g. No exceptions noted. h. No exceptions noted. 1. No exceptions noted.

6 Bienville High School Receipts Perform a cash count when on the premises to determine that receipts have been issued for all monies on hand and that un-deposited monies represent no more than three days receipts. 2. Select fifteen receipts on a random basis and perform the following procedures: a. Trace to validated deposit slip. b. Determine deposit was made on a timely basis. c. Trace the individual receipts within the deposit to the cash receipts joumal to determine that the receipt batch matches the deposit total. d. Trace the individual receipts within the deposit to the related account ledger card, teacher log/receipt, and concessions inventory or admission ticket reconciliation. 1. We performed a cash count when on the premises and noted that all monies on hand related to either concessions or stamps. Receipts were not issued forthese monies. We noted that there was no documentation as to when the monies on hand were collected. 2. Of the fifteen receipts selected fortesting, the following exceptions were noted: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. Seven of the receipts were for concession sales to employees, and no reconciliation of concession inventory was performed. One other receipt was for admission to an alumni sports game, and an admission ticket reconciliation was not performed.

7 Bienville High School Expenditures 1. Review checks written for the past month while on the premises to determine that bills are paid timely and checks written appearto have documentation. 2. Select twenty-five disbursements on a random basis and test for the following attributes: a. Documentation is canceled to prevent duplicate payment. b. Check is signed by authorized personnel. c. Evidence of receipt of goods or services. d. Invoice amount agrees with check amount. e. Charge is supported by proper documentation. f. Endorsement agrees with payee. g. Invoice date is current when compared to date of check. h. Accounting distribution/classification is consistent and correctly posted. i. Charge appears to be necessary and reasonable. j. Ascertain that expenditures are in accordance with the School Board's financial policies, particularly the purchasing policy. 1. We reviewed checks written for August 2017 while on the premises and determined that there were no exceptions noted. 2. Of the twenty-five disbursements selected fortesting, the following exceptions were noted: a. No exceptions noted. b. Two disbursements had only one signature. c. No exceptions noted. d. No exceptions noted. e. No exceptions noted. f. The school was unable to provide copies of the endorsements. g. One invoice was paid a week late. Another invoice was dated February 2017 and was paid in May h. One disbursement was posted to the wrong fund. i. No exceptions noted, j. No exceptions noted.

8 Bienville High School Financial Reporting 1. Select 3 months and trace each account balance per the general ledger to the report submitted to the central office. 1. Selected the months of November, February, and May for review. No exceptions were noted.

9 CRAWFORD ELEMENTARY SCHOOL

10 Crawford Elementary School Cash and Cash Equivalents 1. Obtain bank reconciliations for all bank accounts for two months and perform the following procedures: a. Verlfythe mathematical accuracyofthe reconciliations. b. Agree the balance per the bank statement to the amount on the bank reconciliation. c. Compare the reconciled book balance to the general ledger for the bank account. d. Determine the propriety of deposits In transit. e. Examine all interfund transfers. f. Support the outstanding checks by comparing to the checks clearing In subsequent months' bank statement. g. Ensure that all checks on the bank statement are accounted for. h. Determine that cash is Invested In only one bank account in accordance with LSA-R.S. 17: (1) I. Investigate any outstanding checks which are over 90 days old. 1. We obtained bank reconciliations for the bank account for October 2016 and March We noted the following: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. d. N/A e. N/A f. No exceptions noted. g. No exceptions noted. h. No exceptions noted. 1. No exceptions noted.

11 Crawford Elementary School Receipts 1. Perform a cash count when on the premises to determine that receipts have been issued for all monies on hand and that un-deposited monies represent no more than three days receipts. 2. Select fifteen receipts on a random basis and perform the following procedures: a. Trace to validated deposit slip. b. Determine deposit was made on a timely basis. c. Trace the individual receipts within the deposit to the cash receipts joumal to determine that the receipt batch matches the deposit total. d. Trace the individual receipts within the deposit to the related account ledger card, teacher log/receipt, and concessions inventory or admission ticket reconciliation. 1. We performed a cash count when on the premises and noted that all monies on hand related to concessions. Receipts were not issued for these monies. We noted that the money on hand was collected the day the cash count was performed. 2. Of the fifteen receipts selected fortesting, the following exceptions were noted: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. Seven of the receipts were for concession sales to employees, and no reconciliation of concession inventory was performed. Four other receipts were for a candy fundraiser, and no candy reconciliation was performed.

12 Crawford Elementary School Expenditures 1. Review checks written for the past month while on the premises to determine that bills are paid timely and checks written appearto have documentation. 2. Select twenty-five disbursements on a random basis and test for the following attributes: a. Documentation is canceled to prevent duplicate payment. b. Check is signed by authorized personnel. c. Evidence of receipt of goods or services. d. Invoice amount agrees with check amount. e. Charge is supported by proper documentation. f. Endorsement agrees with payee. g. Invoice date is current when compared to date of check. 1. We reviewed checks written for August 2017 while on the premises and determined that there were no exceptions noted. 2. Of the twenty-five disbursements selected fortesting, the following exceptions were noted: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. d. No exceptions noted. e. No exceptions noted. f. The school was unable to provide copies of the endorsements. g. No exceptions noted. h. Accounting distribution/classification is consistent and correctly posted. i. Charge appears to be necessary and reasonable. j. Ascertain that expenditures are in accordance with the School Board's financial policies, particularly the purchasing policy. h. No exceptions noted. i. No exceptions noted, j. No exceptions noted. 10

13 Crawford Elementary School Financial Reporting 1. Select 3 months and trace each account balance per the general ledger to the report submitted to the central office. 1. Selected the months of November, February, and May for review. No exceptions were noted. 11

14 GIBSLAND COLEMAN COMPLEX 12

15 Gibsland Coleman Complex Cash and Cash Equivalents 1. Obtain bank reconciliations for all bank accounts for two months and perform the following procedures: a. Verlfythe mathematical accuracyofthe reconciliations. b. Agree the balance per the bank statement to the amount on the bank reconciliation. c. Compare the reconciled book balance to the general ledger for the bank account. d. Determine the propriety of deposits In transit. e. Examine all interfund transfers. f. Support the outstanding checks by comparing to the checks clearing In subsequent months' bank statement. g. Ensure that all checks on the bank statement are accounted for. h. Determine that cash is Invested In only one bank account in accordance with LSA-R.S. 17: (1) I. Investigate any outstanding checks which are over 90 days old. 1. We obtained bank reconciliations for the bank account for October 2016 and March We noted the following: No exceptions noted. No exceptions noted. c. No exceptions noted. d. N/A e. N/A f. One outstanding check In March did not clear in subsequent months' bank statements. g. No exceptions noted. h. No exceptions noted. 1. As noted in f above, one March check was outstanding more than 90 days. This check has since been voided, but the accounting records have not been updated yet. 13

16 Gibsland Coleman Complex Receipts 1. Perform a cash count when on the premises to determine that receipts have been issued for all monies on hand and that un-deposited monies represent no more than three days receipts. 2. Select fifteen receipts on a random basis and perform the following procedures: a. Trace to validated deposit slip. b. Determine deposit was made on a timely basis. Trace the individual receipts within the deposit to the cash receipts journal to determine that the receipt batch matches the deposit total. Trace the individual receipts within the deposit to the related account ledger card, teacher log/receipt, and concessions inventory or admission ticket reconciliation. 3. Obtain copies ofthe game schedules for football, basketball, baseball, and sfotball and perform the following procedures: a. Track from the date ofthe game to the ticket reconciliation and deposit for each game. b. Determine deposit was made on a timely basis. c. Determine that ticket reconciliation was properly prepared. d. Trace the total deposit to the proper posting. 1. We performed a cash count when on the premises and noted that there were no monies on hand. 2. Of the fifteen receipts selected for testing, the following exceptions were noted: a. No exceptions noted. b. One receipt lacked documentation so this procedure could not be performed on this receipt. c. One receipt lacked documentation so this procedure could not be performed on this receipt. d. One receipt lacked documentation so this procedure could not be performed on this receipt. Five other receipts related to concession sales to employees and did not include a concessions inventory reconciliation. 3. This school has junior varsity and varsity basketball. We obtained copies ofthe game schedules for these sports. a. No exceptions noted. b. No exceptions noted. c. Out of twenty-eight reconciliations reviewed, the calculation of fifteen deposits was off by one ticket and one was off by three tickets. Three ticket reconciliations did not include physical copies ofthe first and last ticket as required by policy. One game had two separate reconciliations, one of which recalculated to $96 less than what was deposited, and another of which recalculated to $116 less than what was deposited. These two differences were unaccounted for. There was also one ticket reconciliation that recalculated to $130 more than what was deposited, and this difference is also unaccounted for. d. No exceptions noted. 14

17 Gibsland Coleman Complex Expenditures 1. Review checks written for the past month while on the premises to determine that bills are paid timely and checks written appear to have documentation. 2. Select twenty-five disbursements on a random basis and test for the following attributes: a. Documentation is canceled to prevent duplicate payment. b. Check is signed by authorized personnel. c. Evidence of receipt of goods or services. d. Invoice amount agrees with check amount. e. Charge is supported by proper documentation. f. Endorsement agrees with payee. g. Invoice date is current when compared to date of check. h. Accounting distribution/classification is consistent and correctly posted. i. Charge appears to be necessary and reasonable. j. Ascertain that expenditures are in accordance with the School Board's financial policies, particularly the purchasing policy. 1. We reviewed checks written for August 2017 while on the premises and determined that there were no exceptions noted. 2. Of the twenty-five disbursements selected for testing, the following exceptions were noted: a. One disbursement's documentation was not canceled. b. No exceptions noted. c. Two disbursements were missing evidence of receipt of goods. d. Two disbursements were missing invoices. e. Two disbursements were missing proper documentation. f. No exceptions noted. g. For the two disbursements missing invoices, we were unable to perform this procedure. One disbursement was paid three days late. One disbursement was paid two weeks late. Another was paid over 30 days late. h. Four disbursements were posted to the wrong fund. i. We could not perform this procedure on two disbursements that lacked documentation. j. Four disbursements were missing purchase orders. 15

18 Gibsland Coleman Complex Financial Reporting 1. Select 3 months and trace each account balance per the general ledger to the report submitted to the central office. We selected the months of November, February, and May for review. We noted May did not agree due to an adjustment that happened after the report was submitted to the central office. No other exceptions noted. 16

19 RINGGOLD ELEMENTARY SCHOOL 17

20 Ringgold Elementary School Cash and Cash Equivalents 1. Obtain bank reconciliations for all bank accounts for two months and perform the following procedures: a. Verlfythe mathematical accuracyofthe reconciliations. b. Agree the balance per the bank statement to the amount on the bank reconciliation. c. Compare the reconciled book balance to the general ledger for the bank account. d. Determine the propriety of deposits In transit. e. Examine all interfund transfers. f. Support the outstanding checks by comparing to the checks clearing In subsequent months' bank statement. g. Ensure that all checks on the bank statement are accounted for. h. Determine that cash is Invested In only one bank account in accordance with LSA-R.S. 17: (1) I. Investigate any outstanding checks which are over 90 days old. 1. We obtained bank reconciliations for the bank account for October 2016 and March We noted the following: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. d. N/A e. N/A f. Five outstanding checks In March did not clear In subsequent months' bank statements. g. No exceptions noted. h. The school has money In a checking account and two certificates of deposits. I. As noted In f above, five March checks were outstanding more than 90 days. These checks relate to the reissue of prior year checks that have not cleared. 18

21 Ringgold Elementary School Receipts 1. Perform a cash count when on the premises to determine that receipts have been issued for all monies on hand and that un-deposited monies represent no more than three days receipts. 2. Select fifteen receipts on a random basis and perform the following procedures: a. Trace to validated deposit slip. b. Determine deposit was made on a timely basis. 1. We performed a cash count when on the premises and noted that there were no monies on hand. 2. Of the fifteen receipts selected for testing, the following exceptions were noted: a. No exceptions noted. b. No exceptions noted. Trace the individual receipts within the deposit to the cash receipts joumal to determine that the receipt batch matches the deposit total. Trace the individual receipts within the deposit to the related account ledger card, teacher log/receipt, and concessions inventory or admission ticket reconciliation. c. No exceptions noted. d. No exceptions noted. 19

22 Ringgold Elementary School Expenditures 1. Review checks written for the past month while on the premises to determine that bills are paid timely and checks written appearto have documentation. 2. Select twenty-five disbursements on a random basis and test for the following attributes: a. Documentation is canceled to prevent duplicate payment. b. Check is signed by authorized personnel. c. Evidence of receipt of goods or services. d. Invoice amount agrees with check amount. e. Charge is supported by proper documentation. f. Endorsement agrees with payee. g. Invoice date is current when compared to date of check. h. Accounting distribution/classification is consistent and correctly posted. i. Charge appears to be necessary and reasonable. j. Ascertain that expenditures are in accordance with the School Board's financial policies, particularly the purchasing policy. 1. We reviewed checks written for August 2017 while on the premises and there were no exceptions noted. 2. Of the twenty-five disbursements selected fortesting, the following exceptions were noted: a. No exceptions noted. b. One disbursement was not signed by the Principal. c. No exceptions noted. d. No exceptions noted. e. No exceptions noted. f. The school was unable to provide copies of the endorsements. g. One invoice was paid three days late. Another invoice was dated May 2017 and was paid in July Lastly, one invoice was dated early September 2017 and was paid in late October h. No exceptions noted. i. No exceptions noted. j. Twelve disbursements were missing purchase orders. 20

23 Ringgold Elementary School Financial Reporting 1. Select 3 months and trace each account balance per the general ledger to the report submitted to the central office. 1. We selected the months of November, February, and May for review. No exceptions were noted. 21

24 RINGGOLD HIGH SCHOOL 22

25 Ringgold High School Cash and Cash Equivalents 1. Obtain bank reconciliations for all bank accounts for two months and perform the following procedures: a. Verlfythe mathematical accuracyofthe reconciliations. b. Agree the balance per the bank statement to the amount on the bank reconciliation. c. Compare the reconciled book balance to the general ledger for the bank account. d. Determine the propriety of deposits In transit. e. Examine all interfund transfers. f. Support the outstanding checks by comparing to the checks clearing In subsequent months' bank statement. g. Ensure that all checks on the bank statement are accounted for. h. Determine that cash is Invested In only one bank account in accordance with LSA-R.S. 17: (1) I. Investigate any outstanding checks which are over 90 days old. 1. We obtained bank reconciliations for the bank account for October 2016 and March We noted the following: a. No exceptions noted. b. No exceptions noted. c. No exceptions noted. d. N/A e. There were two interfund transfers. Both were reclasses. f. Two outstanding checks In March did not clear In subsequent months' bank statements. g. No exceptions noted. h. The school has money In a checking account, an Interest bearing account, and a certificate of deposit. 1. As noted in f above, two March checks were outstanding more than 90 days. 23

26 Ringgold High School Receipts 1. Perform a cash count when on the premises to determine that receipts have been issued for all monies on hand and that un-deposited monies represent no more than three days receipts. 2. Select fifteen receipts on a random basis and perform the following procedures: a. Trace to validated deposit slip. b. Determine deposit was made on a timely basis. c. Trace the individual receipts within the deposit to the cash receipts journal to determine that the receipt batch matches the deposit total. d. Trace the individual receipts within the deposit to the related account ledger card, teacher log/receipt, and concessions inventory or admission ticket reconciliation. 3. Obtain copies of the game schedules for football, basketball, baseball, and sfotball and perform the following procedures: a. Track from the date of the game to the ticket reconciliation and deposit for each game. b. Determine deposit was made on a timely basis. c. Determine that ticket reconciliation was properly prepared. d. Trace the total deposit to the proper posting. 1. We performed a cash count when on the premises and noted receipts were not issued for monies on hand and undeposited monies represented over three days' receipts. 2. Of the fifteen receipts selected for testing, the following exceptions were noted: a. No exceptions noted. b. No exceptions noted. c. Two receipt batch totals did not match the deposit totals. d. Eight of the receipts were for sports concession sales, and no reconciliation of concession inventory was performed. 3. This school has high school football, junior high football, high school basketball, junior high basketball, baseball, and Softball. We obtained the game schedules for all of these. a. Baseball and softball did not have ticket reconciliations for any of the games. b. Eight deposits were deposited over a week after collection. c. Baseball and softball did not have ticket reconciliations for any of the games. For other sports, three ticket reconciliations did not include physical copies of the starting and ending ticket issued on the reconciliation as required. One other ticket reconciliation was not calculated properly and was off one ticket. d. No exceptions noted. 24

27 Ringgold High School Expenditures 1. Review checks written for the past month while on the premises to determine that bills are paid timely and checks written appearto have documentation. 2. Select twenty-five disbursements on a random basis and test for the following attributes: a. Documentation is canceled to prevent duplicate payment. b. Check is signed by authorized personnel. c. Evidence of receipt of goods or services. d. Invoice amount agrees with check amount. e. Charge is supported by proper documentation. f. Endorsement agrees with payee. g. Invoice date is current when compared to date of check. h. Accounting distribution/classification is consistent and correctly posted. i. Charge appears to be necessary and reasonable. j. Ascertain that expenditures are in accordance with the School Board's financial policies, particularly the purchasing policy. 1. We reviewed checks written for August 2017 while on the premises and determined that there were two exceptions noted. One check did not have documentation, and another was invoiced in May 2017 and not paid until August Of the twenty-five disbursements selected fortesting, the following exceptions were noted: a. One disbursement's documentation was not canceled. b. No exceptions noted. c. No exceptions noted. d. No exceptions noted. e. No exceptions noted. f. The school was unable to provide copies of the endorsements. g. One disbursement was invoiced in June 2017 and paid in August Another disbursement was invoiced in January 2017 and paid in March h. Two disbursements were posted to the wrong funds. i. No exceptions noted. j. Eleven disbursements were missing purchase orders. 25

28 Ringgold High School Financial Reporting 1. Select 3 months and trace each account balance per the general ledger to the report submitted to the central office. We selected the months of November, February, and May for review. We noted that the month of November did not agree by $115 to what was submitted to the central office. No other exceptions noted. 26

29 MANAGEMENT'S RESPONSE 27

30 Management's Response The will be reviewed with the principals and bookkeepers at each of the schools. Principals will respond to the findings and suggest ways to correct any problems. 28