crescent city schools dba harriet tubman charter school...commenced operations with the 2011-2012...

CRESCENT CITY SCHOOLS

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

JUNE 30, 2013

ERICKSENKRENTEULAPORTEL.LP. CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

4227 CANAL STREET 2895 HIGHWAY 190, SUITE 213 NEW ORLEANS. LOUISIANA 70119-5996 MANDEVILLE, LOUISIANA 70471 TELEPHONE (504) 486^7275 TELEPHONE (985) 727-0777 FAX (504) 482-2516 FAX (985) 727-6701

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http://www.ericksenkrentel.com

CONTENTS

PAGE

DVDEPENPENT AUDITORS' REPORT 1-3

FINANCIAL STATEMENTS:

Exhibit "A" Statements of Financial Position ,.„.,,,„„„„„,., , 4

Exhibit "B" Statements of Activities 5

Exhibit "C" Statements of Cash Flows 6

Exhibit "D" Statements of Functional Expenses 7

Notes to Financial Statements 8 -14

SUPPLEMENTARY INFORMATION:

Schedule " 1 " Combining Statement of Financial Position 15

Schedule "2" Combining Statement of Activities 16

Schedule ofExpenditures of Federal Awards ...„. 17

Independent Auditors' Report on Intemal Control over Financial Reporting and on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 18 - 19

Independent Auditors' Report on Compliance for Each Major Program and on Intemal Control

OverCompUanceRequired by OMB Circular A-133 20-21

Schedule ofFindings and Questioned Costs „ „, „ 22

Schedule of Prior Year Findings 23

SCHEDULES REQUIRED BY STATE LAW (PERFORMANCE STATISICAL DATA^

Independent Auditors' Report on Applying Agreed-Upon Procedures

Schedules Required by State Law (Performance Statistical Data)

ERICKSENKRENTEL&LAPORTELLP. JAMES E, LAPORTE' KEVIN M NEYREY RONALD H. DAWSON, JR. '

CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS RICHARD G. MUELLER CLAUDE M. SILVERMAN-W. ERIC POWERS

4227 CANAL STREET 2895 HIGHWAY 190, SUITE 213 DENNIS J. TizzARO^ NEWORLEAIMS, LOUISIANA 70119-5996 MAI^DEVILLE, LOUISIANA 70471 JAMES E. TONGLETI TELEPHONE (504) 486-7275 TELEPHONE (985) 727-0777 'PROFESSIONAL CORPORATION FAX (504) 482-2516 FAX (985) 727-6701 ILIMITED LIABILITY COMPAMY

BENJAMIN J. ERICKSEM - DECEASED J.V. LECLERE KRENTEL - DECEASED

INDEPENDENT AUDITORS' REPORT

To the Board of Directors Crescent City Schools

Report on the Financial Statements

We have audited the accompanying financial statements of Crescent City Schools, which comprise the statement of fmancial position as of June 30, 2013, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

Management's Responsibility for the Financial Statements

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

Auditors' Responsibility

Our responsibility is to express an opinion on these financial 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 financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment ofthe risks of material misstatement ofthe financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers intemal control relevant to the entity's preparation and fair presentation ofthe financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness ofthe entity's intemal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation.

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ERICKSENKRENTELS^LAPORTE L.L.P,

CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

To the Board of Directors Crescent City Schools Page 2

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 financial statements referred to above present fairly, in all material respects, the financial position of Crescent City Schools as of June 30, 2013, 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 financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by the Office of Management and Budget Circular A-133, Wii/Y of States, Local Govemments, andNon-Profit Organizations, is presented for purposes of additional analysis and is not a required part of the financial statements. Addifionally, the accompanying combining statements of financial position and activities are presented for the purpose of additional analysis and are not a required part ofthe financial 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 financial statements. The information has been subjected to the auditing procedures applied in the audit ofthe financial statements and certain additional procedures, including comparing and reconciling such informafion directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

As discussed in Note 13 to the financial statements, effective July 1, 2013, Crescent City Schools opened a third charter school, Paul Habans Charter School.

As discussed in Note 14 to the financial statements, certain errors resulting in the understatement of previously reported cash and net assets were discovered by management in the current year. Accordingly, the financial statements have been restated to correct the errors.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards^ we have also issued our report dated December 20, 2013 on our consideration of Crescent City Schools' intemal control over fmancial reporting and on our tests of its compliance with certain provisions of laws, regulations,

2

ERICKSENKRENTEULAFORTEL.L.P. CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

To the Board of Directors Crescent City Schools Page 3

contracts, and grant agreements and other matters. The purpose ofthat report is to describe the scope of our testing of intemal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the intemal 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 Crescent City Schools' intemal control over financial reporting and compliance.

December 20, 2013 r^""""^ New Orleans, Louisiana

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Certified Public Accountants

Exhibit "A " A t t

CRESCENT CITY SCHOOLS STATEMENT OF FINANCIAL POSITION

JUNE 30. 2013

ASSETS

Cash and cash equivalents Federal grant receivables Other receivables Unconditional promises to give Prepaid expenses Property and equipment, net of accumulated depreciation Deposits

Total assets

S 2,419,667

650,356

38,218

807,100

189,623

24,746

9,436

$ 4,139,146

Accounts payable Accrued expenses Due to other

Total liabilities

LIABILTTIES

NET ASSETS

252,764 414,026 947,903

1,614,693

Unrestricted net assets Temporarily restricted net assets

2,455,784 68,669

Total net assets 2,524,453

Total liabilities and net assets 4,139,146

See accompanying NOTES TO FINANCIAL STATEMENTS 4

CRESCENT CITY SCHOOLS STATEMENT OF ACTFVITIES

FOR THE YEAR ENDED JUNE 30. 2013

Exhibit "B"

Revenues and Other Support: Local per pupil aid Federal grants State public school fimds Other grants, contributions, and donations Other sources Net assets released from restrictions

Total revenues and other support

Unrestricted

$ 3,807,193 1,880,630 3,772,102

60,992 31,233

1,372,891

10,925,041

Temporarily Restricted

$ - $

317,735 ,

626,365 41,914

(1,372,891)

(386,877)

Total

3,807,193 2,198,365 3,772,102

687,357 73,147

_

10,538,164

Expenses: Program services:

Instructional Supporting services:

Management and general Non-instructional services:

Central services Other services

5,164,679

4,206,806

12,938 926,030

5,164,679

4,206,806

12,938 926,030

Total expenses 10,310,453 10,310,453

Change in net assets 614,588 (386,877) 227,711

Beginning net assets, as restated 1,841,196 455,546 2,296,742

Ending net assets $ 2,455,784 $ 68,669 S 2,524,453

See accompanying NOTES TO FINANCIAL STATEMENTS 5

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CRESCENT CITY SCHOOLS STATEMENT OF CASH FLOWS


Exhibit "D'

CASH FLOWS FROM (USED FOR) OPERATING ACTIVITIES: Change in net assets $ Adjustments to reconcile change in net assets to cash and cash equivalents

from (used for) operating activities: Depreciation (Increase) decrease in:

Federal grant receivables Other receivables Unconditional promises to give Due from Paul Habans Charter School Prepaid expenses Deposits

Increase (decrease) in; Accounts payable Accrued expenses Due to other

227,711

21,210

17,450 261,782

(805,450) (3,938)

(148,063) (500)

(76,704) 189,536 947,903

Net cash from operating activities 630,937

CASH FLOWS (USED FOR) FINANCING ACTTVITIES: Repayment of notes payable (62,500)

Net cash (used for) financing activities (62,500)

Net increase in cash and cash equivalents

Cash and cash equivalents, begmning ofyear, as restated

568,437

1,851,230

Cash and cash equivalents, end ofyear $ 2,419,667

See accompanying NOTES TO FINANCIAL STATEMENTS

CRESCENT CITY SCHOOLS NOTES TO FINANCIAL STATEMENTS

JUNE 30. 2013

(1) NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Activities

Crescent City Schools (CCS) is a Louisiana not-for-profit organization incorporated on June 8, 2010 for the purpose of operating charter schools. CCS was created to build the academic skills, personal values, and intellectual habits of mind to succeed in high school, college, and beyond.

The Board of Elementary and Secondary Education (BESE) approved the granting of a charter to CCS effective May 18, 2011 to operate a Type 5 Charter School, as defined in LA. R.S. 17:3996. The charter was granted for an initial term of 3 years and will terminate June 30, 2014, unless BESE grants a 2 year extension ofthe contract. CCS commenced operations with the 2011-2012 school year. As of July 1, 2012, Akili Academy of New Orleans (Akili) was added to CCS*s portfolios. As of June 30, 2013, CCS had two schools under this charter, Harriet Tubman Charter School (HT) and Akili. On July 1, 2013, CCS added Paul Habans Charter School (Habans) to its portfolio of schools.

Basis of Accounting

CCS prepares its financial statements in accordance with accounting principles generally accepted in the United States of America, which involves the application of accmal accounting; consequently, revenues and gains are recognized when eamed, and expenses and losses are recognized when incurred.

Basis of Presentation

Financial statement presentation follows the recommendations ofthe Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 958-210-45 Not-for-profit Entities - Balance Sheet Presentation. Under FASB ASC 958-210-45, CCS is required to report information regarding its financial position and activities according to tliree classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets.

Use of Estimates

Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amount of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates.

CRESCENT CITY SCHOOLS NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2013

(1) NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES fCONTINUED)

Public Support and Revenue

CCS receives its support primarily from the Louisiana State Department of Education and the United States Department of Education. State and Federal grants are on a cost reimbursement basis.

Irrevocable promises to give and outright contributions are recorded as revenue on the accrual basis as they are received, and allowances for uncollectible contributions are estimated. Promises to give and contributions are principally received from corporate, foundation, and individual donors. Both promises to give and contributions are considered available for unrestricted use unless specifically restricted by donors. Irrevocable promises to give for subsequent years are recorded as receivables and temporarily restricted net assets in the year the commitment is received. Contributions where donor restrictions are met in the same reporting period are reported as unrestricted support.

Contributions of donated non-cash assets are recorded at their fair value in the period received. Contributions of donated services that create or enhance nonfinancial assets or that require specialized skills provided by individuals possessing those skills, and would typically need to be purchased if not donated, are recorded at their fair values in the period received.

All contributions are considered to be available for unrestricted use unless specially restricted by the donor. Amounts received that are designated for future periods or restricted by the donor for specific puiposes are reported as temporarily restricted or permanently restricted support that increases those net asset classes. When a temporary restriction expires, temporarily restricted assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released form restrictions.

Property and Eouioment

Additions to physical plant and facilities in excess of $5,000 are capitalized and stated at cost at the date of acquisition or at fair value at the date of donation. Repairs and maintenance are charged to expense as incurred; major renewals and betterments in excess of $5,000 are capitalized. Depreciation is provided by utilizing the straight-line method over the estimated useful lives ofthe assets, which is three years.

Donated Services

CCS receives a substantial amount of donated services from unpaid volunteers who assist in carrying out instructional and fiindraising activities. No amounts have been reflected in the statements for donated services because they did not meet the criteria for recognition under generally accepted accounting principles.


JUNE 30. 2013

(1) NATURE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Cash and Cash Equivalents

For the pxxrpose ofthe statement of cash flows, CCS considers all highly liquid debt instruments with a maturity of three months or less to be cash equivalents.

Income Tax Matters

Crescent City Schools has received a tax-exempt ruling under section 501(c)(3) from the Intemal Revenue Service and, accordingly, is not subject to income tax unless it has unrelated trade or business income.

Accounting standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions recognized in an entity's fmancial statements. These standards require an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. As of June 30, 2013, CCS believes that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years ended June 30, 2009 and later remain subject to examination by the taxing authorities.

Functional Expenses

The cost of program and supporting services has been reported on a functional basis. Accordingly, this requires that allocation of certain costs based on total program costs and estimates made by management.

Subsequent Events

Subsequent events have been evaluated through December 20, 2013, which is the date the financial statements were available to be issued.

10


JUNE 30. 2013

(2) GRANT RECEIVABLES

At June 30, 2013, CCS had the following federal grant receivables:

Louisiana Department of Education: Titie I Titie II IDEAB IDEA PS HPSI Edujobs

Total from Louisiana Department of Education

KIPP: Child Nutrition

$ 232,604 21,500 49,632

7,911 44,639 47.894

246,178

401.180

Total from KIPP 246,178

Total federal grant receivables $_ 650,356

The federal grant receivables are expected to be collected within the next fiscal year.

(3) TEMPORARILY RESTRICTED NET ASSETS

Temporarily restricted net assets asof June 30, 2013 are available for the following purposes:

Restrictions

Student activity funds $ 20,367 Student activities and field trips Child Nutrition 35,437 School food program Propeller 236 Healthy food program Education Excellence Grant 12.629 Salary and benefits

Total temporarily restricted assets $ 68.669

11


JUNE 30. 2013

(4) PROMISES TO GIVE

Promises to give are as follows as of Jime 30, 2013:

Unconditional Promises to Give:

New Schools for New Orieans $ 800,000

Board Pledges 7.100

Total promises to give $ 807.100

The promises to give are expected to be collected as follows: Receivable in less than one year $ 507,100 Receivable in one to five years 300.000

Total promises to give $ 807.100

(5) PROPERTY AND EOUIPMENT

Leasehold improvements $ 63,631

Less accumulated depreciation (38.885)

Total $ 24.746

Depreciationexpensefortheyearended June 30, 2013 was $21,210.

(6) SCHOOL OPERATIONS/LEASEHOLD INTEREST CCS entered into an agreement with the State of Louisiana, Department of Education, Recovery School District, which allows HT to use the facilities, located at 2013 General Meyer Avenue, New Orleans, Louisiana 70114, and its contents free of charge. The agreement expires on June 30, 2014, and may be extended for an additional two years. In the event the BESE extends the charter contract for an additional two years, the Recovery School District has reserved the right to impose rent in subsequent years. CCS was party to another agreement with the State of Louisiana, Department of Education, Recovery School District which allowed Akili to use the facilities, located at 1700 Pratt Drive, New Orleans, Louisiana 70122, and its contents free of charge. This agreement expired on June 30, 2013 and Akili moved to 3811 North Galvez Street, New Orleans, Louisiana 70117. The lease for Akili's new location is still under negotiation.

CCS is responsible for all necessary maintenance to ensure that the facilities comply with all state and local health and safety standards and other appUcable laws, regulations, and rules.

12


JUNE 30. 2013

(7) SCHOOL OPERATIONS/LEASEHOLD INTEREST (CONTINUED)

Use of property, including fixtures, fumiture and equipment provided by RSD, is not recorded as an in-kind contribution. The value ofthe land and buildings is not readily determinable. The agreement is classified as an exchange transaction because both parties receive significant value form this arrangement. Accordingly, the present value of the benefit to be received in future years has not been recorded.

(8) RETIREMENT PLAN

Crescent City Schools maintains a safe-harbor 401 (k) plan covering all eligible employees. CCS matches 100% ofthe first 4% of employees' salary deferrals. Matching contributions for the year ended June 30, 2013 totaled $164,143.

(9) OPERATING LEASES

Akili has an operating lease forthe use of two copy machines. The monthly rental payment is $563 through August 1, 2013. HT has an operating lease for the use of two copy machines. The monthly rental payments are $514 and $487 through June 30, 2013.

Lease payments dtmng the year ended June 30, 2013 totaled $18,771.

(10) CONCENTRATIONS OF CREDIT RISK

Financial instruments that potentially subject CCS to concentrations of credit risk consist principally of cash and cash equivalents and federal grant receivables.

CCS maintains its deposits in several financial institutions. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. At June 30, 2013, the cash balance in excess of insured amounts was $2,107,336.

CCS has not experienced any losses in such accounts. CCS has no poUcy requiring collateral or other security to support its deposits.

CCS requires no collateral to secure the federal grant receivables.

CCS received a substantial amount of its revenue through grants awarded by the federal, state, and local govemments, which totaled approximately 92% of total revenue for the year ended June 30, 2013.

All ofthe students of Crescent City Schools live in the Greater New Orleans area.

13


JUNE 30. 2013

(11) FEDERALLY ASSISTED PROGRAMS

CCS participates in a number of federally assisted programs. CCS's programs are audited in accordance with the Single Audit Act. Audits of prior years have not resulted in any disallowed costs; however, grantor agencies may provide for future examinations. Management believes that future examinations would not result in any significant disallowed costs.

(12) BUSINESS COMBINATIONS

On July 1, 2012, CCS acquired Akili including assets of $791,307, habilities of $184,263, and net assets of $607,044.

(13) SUBSEOUENT EVENTS

On July 1, 2013, CCS added Paul Habans Charter School to its portfolio of schools. The following amoimts included in the financial statements are amounts that are attributable to Habans and they will be transferred on July 1, 2013:

Cash Unconditional promises to give Prepaid expenses Due to affiliates

Due to others

(14) PRIOR PERIOD ADJUSTMENT

During the year ended June 30, 2013, management discovered that there were funds that belonged to CCS that were not transferred in the prior year. These were funds that the prior charter operator did not transfer to HT during the takeover. Accordingly, an adjustment of $686,293 was made to increase cash and to restate net assets.

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250,000 664,958 84,548

(51,603)

947.903

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CRESCENT CITY SCHOOLS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Federal Grantor/Pass-through Grantor/ Program Title

Federal CFDA

Number

Federal Disbursements/ Expenditures

U.S. Department of Education

Pass-through program from; Louisiana Department of Education

Title I Grants to Local Educational Agencies 84.010

Special Education - Grants to States 84.027

Special Education - Preschool Grants 84.173

Improving Teacher Quality State Grants 84.367

Public Charter School Federal Grant Program 84.282

Race to the Top 84.413

School Improvements Grants 84.388

Total U.S. Department of Education

U.S. Department of Agriculture Pass-through program from:

KIPP New Orleans National School Lunch Program 10.555

Total U.S. Department of Agriculture

Total

* Major Program

Note: The schedule of expenditures of federal awards is a summary ofthe activity of Crescent City Schools' federal award programs presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.

705,2% *

202,032

7,993

110,367

79,387

119,788 *

169,132

1,393,995

802,081 *

802,081

$ 2,196.076

(See Auditors' Report) 17

E __ T y T " r \ JAMES E. LAPORTE"

RICKSENKRENTEL^LAPORTELLR KEVI.MNEVREV ^ ^ ^ ^ ^ ^ ^ ^ ^ = 1 ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ : ^ ^ ^ ^ ^ ^ ^ ^ ^ = ^ ^ ^ ^ ^ ^ ^ ^ = ^ ^ RONALD H. DAWSOW, JR.* CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS RICHARD G, MUELLER

CLAUDE M, SILVERMAN* W. ERIC POWERS

4227 CANAL STREET 2895 HIGHWAY 190, SUITE 213 DENNIS J. TIZZARD^ NEWORLEANS, LOUISIANA 70119-5996 MANDEVILLE, LOUISIANA 70471 JAMES E. TCNGLETt TELEPHONE (504) 486-7275 TELEPHONE (985) 727-0777 -PROFESSIONAL CORPORATION FAX (504) 482-2516 FAX (985) 727-6701 ILIMITED LIABILITY COMPANY

BENJAMIN J . ERICKSEN - DECEASED J.V, LECLERE KRENTEL- DECEASED

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 ofthe United States, the financial statements of Crescent City Schools (a nonprofit organization), which comprise the statement of financial position as of June 30, 2013, and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 20, 2013.

Internal Control Over Financial Reporting

In planning and performing our audit ofthe financial statements, we considered Crescent City Schools' intemal control over financial reporting (intemal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Crescent City Schools' intemal control. Accordingly, we do not express an opinion on the effectiveness ofthe Organization's intemal control.

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 timely basis. A material weakness is a deficiency, or a combination of deficiencies, in intemal control, such that there is a reasonable possibility that a material misstatement ofthe entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in intemal control that is less severe than a material weakness, yet important enough to merit attention by those charged with govemance.

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

w w w . e r i c k s e n k r e n t e l . c o m 18

http://krentel.com

ERICKSEN KRENTEL^LAPORTE L.L.P,


To the Board of Directors Crescent City Schools December 20, 2013

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Crescent City Schools* fmancial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncomphance with which could have a direct and material effect on the determination of financial 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. Tlie results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose ofthis Report

The purpose ofthis report is solely to describe the scope of our testing of intemal control and compliance and the results ofthat testing, and not to provide an opinion on the effectiveness of the organization's intemal control or on compliance. This report is an integral part of an audit perfonned in accordance with Government Auditing Standards in considering the organization's intemal control and compliance. LInder Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

December 20, 2013 New Orleans, Louisiana

^ y u 4 > ^ ^ < ^ ^ Certified Public Accountants

19

ERICKSENKRENTEL.LAPORTEL.LP. S:L:rr RONALD H, DAWSON, JR.*

CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS RICHARDG, MUELLER CLAUDE M. SILVERMAN-W. ERIC POWERS

4227 CANAL STREET 2895 HIGHWAY 190, SUITE 213 DENNIS J TizzARDt NEW ORLEANS, LOUISIANA 70119-5996 MANDEVILLE. LOUISIANA 70471 JAMES E. ToNGLEr TELEPHONE (504) 486-7275 TELEPHONE (985) 727-0777 -PBOFESSIONAL CORPORATION FAX (504) 482-2516 FAX (985) 727-6701 'LIMITED LIABILITY COMPANY

BENJAMIN J. ERICKSEN - DECEASED

J.V. LECLERE KRE JTEL - DECEASEO

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIACNE REQUIRED BY OMB

CIRCULAR A-133


Compliance

We have audited Crescent City Schools' compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Crescent City Schools' major federal programs for the year ended June 30, 2013. Crescent City Schools' major federal programs are identified in the summary of auditors' results section ofthe accompanying schedule of findings and questioned costs.

Management's Responsibility

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

Auditors' Responsibility

Our responsibility is to express an opinion on compliance for each of Crescent City Schools' major federal programs based on our audit ofthe 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 ofthe United States; and OMB Circular A-133, Audits of States, Local Governments, and Non- Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perfonn the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Crescent City Schools' 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 for each major federal program. However, our audit does not provide a legal determination of Crescent City Schools' comphance.

Opinion on Each Major Federal Program

In our opinion, Crescent City Schools 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 the year ended June 30, 2013.

w w w . e r i c k s e n k r e n t e l . c o m 20


E R I C K S E N KRENTELaLAPoRTEL.L.p CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

Board of Directors Crescent City Schools December 20, 2013

Report on Internal Control Over Compliance

Management of Crescent City Schools is responsible for establishing and maintaining effective intemal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Crescent City Schools' intemal control over compliance with the requirements that could have a direct and material effect on a major federal program to detennine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on intemal control over comphance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of intemal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Crescent City Schools' intemal 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 weakness in internal control 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 timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in intemal control over compliance with a type 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 charges with govemance.

Our consideration of intemal control over comphance was for the limited purpose described in the first paragraph ofthis 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 ofthis report on intemal control over compliance is solely to describe the scope of our testing of intemal control over compliance and the results ofthat testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.


f


21

CRESCENT CITY SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS


A. SUMMARY OF AUDIT RESULTS

1. The auditors' report expresses an imqualified opinion on the fmancial statements of Crescent City Schools.

2. No significant deficiencies disclosed during the audit ofthe financial statements are reported in the Independent Auditors' Report on Intemal Control Over Financial Reporting and On Compliance and Other Matters Performed in Accordance with Government Auditing Standards.

3. No instances of noncompliance material to the financial statements of Crescent City Schools were disclosed during the audit.

4. No significant deficiencies in intemal control over major federal award programs are reported in the Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Comphance Required by OMB Circular A-133.

5. The auditors' report on compliance for the major federal award programs for Crescent City Schools expresses an unqualified opinion on all major federal programs.

6. There were no audit findings required to be reported in accordance with Section 510(a) of OMB Circular A-133 reported in this schedule.

7. The programs tested as major programs were Title I Grants to Local Educational Agencies (CFDA 84.010), Race to the Top (CFDA 84.413), and National School Lunch Program (CFDA 10.555).

8. The threshold for distinguishing Types A and B programs was $300,000.

9. Crescent City Schools was determined not to be a low risk auditee.

10. A management letter was issued for the year ended June 30, 2013.

B. FINDINGS - FINANCIAL STATEMENT AUDIT

None

C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL- AWARD PROGRAM AUDIT

None

22

CRESCENT CITY SCHOOLS SCHEDULE OF PRIOR YEAR FINDINGS FOR THE YEAR ENDED JUNE 30. 2013

SECTION I INTERNAL CONTROL AND COMPLIANCE MATERLVL TO THE FINANCIAL STATEMENTS

None Noted

SECTION II INTERNAL CONTROL AND COMPLIANCE MATERIAL TO THE FEDERAL AWARDS

None Noted

SECTION III MANAGEMENT LETTER

2012-1 Monthly Close

The Organization's software does not require a close of each month. The recommendation was that management implement Quickbooks' close feature monthly, including restricting access to prior-period data.

This matter has been resolved.

23

ERICKSEN KRENTEULAPORTEL.L.P. JAMES E. LAPORTE* KEVIN M. NEYREV RONALD H DAWSON, JR.*

CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS RICHARD G. MUELLER CLAUDE M, SILVERMAN-W. ERIC POWERS

4227 CANAL STREET 2895 HIGHWAY 190, SUITE 213 DENNIS J. TizzAROt NEWORLEANS, LOUISIANA 70119-5996 MANDEVILLE, LOUISIANA 70471 JAMES E. TONGLETI TELEPHONE (504) 486-7275 TELEPHONE (985) 727-0777 -PROFESSIONAL CORPORATION FAX (504) 482-2516 FAX (985) 727-6701 LIMITED LIABILITY COMPANY

BENJAMIN J, ERICKSEN - DECEASED J.V. LECLERE KRENTEL- DECEASED

INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES


We have performed the procedures included in the Louisiana Governmental Audit Guide and enumerated below, which were agreed to by the management of Crescent City Schools and the Legislative Auditor, State of Louisiana, solely to assist users in evaluating management's assertions about the performance and statistical data accompanying the annual financial statements of Crescent City Schools and to determine whether the specified schedules are free of obvious errors and omissions as provided by the Board of Elementary and Secondary Education (BESE) Bulletin. This agreed-upon procedures engagement was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency ofthese procedures is solely the responsibility ofthe specified users ofthis report. Consequently, we make no representation regarding the sufficiency ofthe procedures described below either for the purpose for which this report has been requested or for any other purpose.

Our procedures and findings relate to the accompanying schedules of supplemental information 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 ifthe sampled expenditures/revenues are classified correctly and are reported in the proper amounts for each ofthe following amounts reported on the schedule:

a. Total General Fund Instructional Expenditures, b. Total General Fund Equipment Expenditures, c. Total Local Taxation Revenue, d. Total Local Eamings on Investment in Real Property, e. Total State Revenue in Lieu of Taxes, f. Nonpublic Textbook Revenue, g. Nonpublic Transportation Revenue.

Findings: None



ERICKSENKRENTEL^LAPORTEL.L.F. CERTIFIED P U B L I C ACCOUNTANTS & CONSULTANTS


Educational Levels of Public School Staff (Schedule 2)

2. We reconciled the total number of full-time classroom teachers per the schedule "Experience of Pubhc Principals, Assistant Principals, and Full-time Classroom Teachers" (Schedule 4) to the combined total number of full-time classroom teachers per this schedule and to the school board supporting payroll records as ofOctober 1, 2012.

Findings: None

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.

Findings: None

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

Findings: None

Number and Type of Public Schools (Schedule 3>)

5. We obtained a list of schools by type as reported on the schedule. We compared the list to the schools and grade levels as reported on the Title 1 Grants to Local Education Agencies (CFDA 84.010) apphcation and/or the National School Lunch Program (CFDA 10.555) application.

Findings: None

Experience of Public Principals and Full-time Classroom Teachers (Schedule 4)

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

Findings: None

ERICKSEN KRENTEL&LAPORTEL.L.P, CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

To the Board of Directors Crescent City Schools December 20. 2013

Public School Staff Data (Schedule 5)

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

Findings: None

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

Findings: None

Class Size Characteristics (Schedule 6)

9. We obtained a list of classes by school, school type, and class size as reported on the schedule and reconciled school type classifications to Schedule 3 data, as obtained in procedure 5. We traced a random sample of 10 classes to the October 1 roll books for those classes and determined ifthe class was properly classified on the schedule.

Findings: None

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 Crescent City Schools.

Findings: None.

Graduation Exit Examination (GEE) (Schedule 8)

11. Information is not applicable for 2013.

ERICKSENKRENTEULAPORTE L.L.R



iLEAP Test (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 provided by Crescent City Schools.

Findings: None

We were not engaged to, and did not perform an examination, 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 perfonned additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the information and use of management of Crescent City Schools, the Louisiana Department of Education, the Loxiisiana Legislature, and the Legislative Auditor, State of Louisiana, and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency ofthe procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a pubhc document.



Schedule"!"

714,700

CRESCENT CITY SCHOOLS GENERAL FUND INSTRUCTIONAL AND SUPPORT EXPENDITURES AND

CERTAIN LOCAL REVENUE SOURCES FOR THE YEAR ENDED JUNE 30. 2013

GENERAL FUND INSTRUCTIONAL AND EQUIPMENT EXPENDITURES

General Fund Instructional Expenditures: Teacher and Student Interaction Activities;

Classroom teacher salaries Other instructional staff salaries Instructional staff employee benefits Purchased professional and technical services Instructional materials and supplies

Instructional equipment

Total teacher and students interaction activities

Other instructional activities

Pupil support services Less: Equipment for pupil support services

Net pupil support services

Instructional staff services Less: Equipment for instructional staff services

Net instructional staff services

School administration Less: equipment for school administration

Net school administration

Total general fund instmctional expenditures (total of column B)

Total General fund equipment expenditures

CERTAIN LOCAL REVENUE SOURCES

Total local taxation revenue

Total local eamings on investment in real property

Total state revenue in lieu of taxes

Nonpublic textbook revenue

Column A

$ 2,417,069 208,318 651,499 207,010 212,035

ColimmB

$ 3,695,931

56,636

161,899

939.604

714,700

161,899

939,604

5,568.770

Nonpublic transportation revenue

(See Accountants' Report)

Schedule "2"

CRESCENT CITY SCHOOLS SCHEDULE OF EDUCATION LEVELS OF PUBLIC SCHOOL STAFF

FOR THE YEAR ENDED JUNE 30, 2013 AS OF OCTOBER 1,2012

Category Less tha Bachelor's Degree Bachelor's Degree Master's Degree Master^s Degree +30 Specmlist in Eduction Ph. D. or Ed. D.

Total

Full Time Classroom Teachers Certificated

Number

_

37 3 ---

40

Percent

0.00% 92.5%

7.5% 0.00% 0.00% 0.00%

100%

Uncertificated Number

_

22 3 -

• -

-

25

Percent

0.0% 88.0% 12.0% 0.0% 0.0%

0.00%

100%

Principals and Assistant Principals Certificated

Number

_

1 ----

1

Percent

0.0% 100.0%

0.0% 0.0% 0.0%

0.00%

100%

Uncertificated Number

.

1 -_ -• ^

1

Percent

0.0% 100.0%

0.0% 0.0% 0.0%

0.00%

100%

(See Accountants* Report)

Schedule " 3 "

CRESCENT CITY SCHOOLS SCHEDULE OF NUMBER AND TYPE OF PUBLIC SCHOOLS

FOR THE YEAR ENDED JUNE 30, 2013 AS OF OCTOBER L 2012

jYPE: NUMBER

Elementary Middle/Jr. High Secondary Combination

Total


Schedule "4"

CRESCENT CITY SCHOOLS SCHEDULE OF EXPERIENCE OF PUBLIC PRINCIPALS, ASSISTANT PRINCIPALS,

AND FULL TIME CLASSROOM TEACHERS FOR THE YEAR ENDED JUNE 30,2013

AS OF OCTOBER 1. 2012

Assistant Principals Principals Classroom Teachere

Total

G-1 Years

39

39

2-3 Years

1 13

14

4-10 Yeai^

U

12

11-14 Years

1

2 2

15-19 Years

-

^

20-24 Years

-

25+ Years

• -

Total

2 65

67


CRESCENT CITY SCHOOLS SCHEDULE OF PUBLIC SCHOOL STAFF DATA


Schedule "5 '

Average classroom teachers salary including extra compensation Average classroom teachers salary excluding extra compensation Number of Teacher Full-Time Equivalents (FTEs) used in

computation of average

All Classroom Teachers

$ 40,920 $ 40,258

Classroom Teachers Excluding ROTC, Rehired

Retirees and Flagged Salary Reductions

$ 40,920 $ 40,258

73 73

Note: Figures reported include all sources of fimding (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 ofthe school year.


Schedule "6"

CRESCENT CITY SCHOOLS CLASS SIZE CHARACTERISTICS

FOR THE YEAR ENDED JUNE 3 0, 2013 AS OF OCTOBER I. 2012

SCHOOL TYPE: Elementary

Elementary/Activity Classes Middle/Jr. High Middle/Jr. High Activity Classes High High Activity Classes Combination Combination Activity Classes

CLASS SIZE RANGE 1-20

Percent 20%

-3%

----

-

Number 8 -1

" _

--

-

21-26 Percent

35% -

8% ----

-

Number 14

-3 ----

-

27-33 Percent

23% -

13% ----

-

Number 9 ^ 5 ----

-

34+ 1 Percent

-------

-

Number -------

*

Note: The Board of Elementary and Secondary Education has set specific limits on the maximum size of classes at various grade levels. The maximum enrolknent 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 emollment standards. Therefore, these classes are included only as separate line items.


Schedule "7"

CRESCENT CITY SCHOOLS LOinSIANA EDUCATIONAL ASSESSMENT PROGRAM (LEAP)


District Achievement Level Reailts

Students

Grade 4 Advanced Mastery

Basic Approaching Basic Unsatisfactory

Total

2013 Number

2 10 .69 23 11

125

English I^anj

Percent

2% 16% 55% 18% 9%

100%

juagfij'

Numl

llTtS

2012 >er

0 14 64 27 15

120

Percent

0% 12%

53% 23% 13%

100%

2013 NiunbCT

0 23 54 31 20

128

Mathematics

Percent

0% 18% 42% 24% 16%

100%

Numl 2012

KT

1

7 54 40 18

320

Peicent

1% 6%

45% 33% 15%

100%

Students

Science Social Studies

2013 2012 2013 2012 Numba- Percent Number Percent Number Percent Nmnber Percent

Grade 4 Advancai Mastery

Basic Approaching Basic Unsatisfactory

Total

1 1

4S 52 25

127

1%

1% 38% 4 1 % 20%

100%

1

6

43 44 26

120

1% 5%

36%

37% 22%

100%

0 1

61 42

21

125

0%

1% 49% 34%

17%

100%

0

7 40 33 40

120

0%

6% 33% 28%

33%

100%

Students

English Language Arts Mathematics 2013 2012 2013 2012

Number Percent Number Pereent Number Percent Number Percent

Grade 8 Advanced Masteiy Basic Approaching Basic

Unsatisfactoiy

Total

3 10 25 14 3

55

5% 18% 45% 25%

5%

100%

0 4

18 6 6

34

0%, 12% 53%

18% 18%.

100%

1

4 34 14

1

54

2% 7%

63% 26%

2%

100%

0 2

20 4 8

34

0% 6%

59% 12% 24%

100%

Students

Science 2013 2012

Number Percent Number Percent

Social Studies 2013 2012

Number Pereent Number Percent

Grade 8 Advanced Mastery Basic

Approaching Basic Unsatisfactoiy

Total

0 4

17

25 7

53

0% 8%

32% 47% 13%

100%

0 3

13 13 6

35

0% 9%

37%

37% 17%

100%

1 2

27 13 8

51

2% 4%

53%

25% 16%

100%

0 0

17 13 5

35

0% 0%

49% 37% 14%

100%


Schednle "8"

CRESCENT CITY SCHOOLS GRADUATION EXIT EXAMINATION (GEE)


This schedule does not apply to Crescent City Schools.


Schedule "9"

CRESCENT CITY SCHOOLS iLEAP TESTS

FOR n s YEAR ENDED JUNE 30. 2013

District Achievement Level Results

Students

Grade 3 Advanced Mastery Basic Approaching Basic

Unsatisfactory

2 0 i : Number

6 20 42 32 21

English Language Arts !

Percent

5% 17% 35% 26% 17%

2012

Number

4 23

40 29 30

Percent

3% 18%

32% 2 3 % 24%

2013 NuTEiber

1 23 61 17 19

Mathematics

Percent

1%

19% 50%

14% 16%

2012

Number

4 19

50 21 32

Percent

3% 15%

40% 17% 25%

Total 121 100% 126 100% 121 100% 126 100%

Students

Science 2013 2012

Number Pereent Number Pereent

Social Studies 2013 2012

Nmnber PercenI Number Percent

Grade 3 Ad\'anced Mastery Basic Approaching Basic

Unsatisfectory

Total

2 17

51 32 19

121

2 % 14% 42%

26% 16%

100%

3

18 54

29 22

126

2% 14%

43% 2 3 % 17%

100%

2

9 54

28 28

121

2%

7% 45% 2 3 % 2 3 %

100%

0

15 52 22 37

126

0% 12%

4 1 % 17% 29%

100%

Students

EngHsh Language Arts 2013 2012


Mathematics 2013 2012

Number PercenI Number Percent

Grade 5

Ad%'anced Mastery

Basic Approaching Basic Unsatisfectory

Total

1 11

50 26 12

100

1% 1 1 % 50% 26% 12%

100%

0 1

19

13 16

49

0% 2%

39% 27%

33%

100%

I 7

56

26 11

101

1% 7%

55% 26%

i l %

100%

0 2

22 11 14

49

0% 4%

45%

22% 29%

100%

Students

Science Social Studies 2013 2012 2013 2012

Number Percent Number Percent Number Percent Number Percent Grade 5 Advanced Mastery Basic

Approaching Basic Unsatisfactory

2 6

41

46 9

2% 6%

39% 44%

9%

0 0

19 20 10

0%

0% 39% 4 1 %

20%

2

6 37 35 24

2% 6%

36% 34%

2 3 %

0 1

23 9

16

0% 2%

47%

18% 33%

Total 104 100% 49 100% 104 100% 49 100%

Students

English Language Arts 2013 2012

Nunibcr Percent Number Percent



Grade 6 Advanced Mastery

Basic

Approaching Basic Unsatisfectory

Total

0 1

32 13

5

51

0% 2 %

6 3 % 2 5 % 10%

100%

1 3

20

21

7

52

2% 6%

38% 40%

13%

100%

0

5 32

5 8

50

0% 10% 64%

10%

16%

100%

0

6 27 15

4

52

0% 12%

52% 29%

8%

100%


Schedule "9" (continued)

CRESCENT CITY SCHOOLS iLEAP TESTS


District Achievement Level Results

Students

Grade 6 Advanced Maslery

Basic Approaching Basic Unsatisfectory

Total

2013 Number

0 4

27

17 8

56

Science

Percent

0% 7%

4 8 % 30% 14%

100%

2012 Number

I

3 25 16 8

53

Percent

2% 6%

47% 30% 15%

100%

2013 Number

0 4

20 19 13

56

Social Snjdies

Percent

0% 7%

36% 34% 23%

100%

2012 Number

2 1

20 19 11

53

Pwcent

4%

2% 38% 36% 2 1 %

100%

Students

English Language Arts 2013 2012




Grade 7 Advanced Masiery Basic

Approaching Basic Unsatisfectory

Total

0 4

32 12 2

50

0% 8%

64% 24%

4 %

100%

1

4 25

22 5

57

2% 7%

44%

39% 9%

100%

2 12

27 5 4

50

4% 24% 54%

10% 8%

100%

0 2

25 17

12

56

0% 4%

45% 30%

2 1 %

100%

Students

Science Social Studies 2013 2012 2013 2012

Nuniber Percent Number Percent Nuiriber Percent Number Percent Grade 7 Advanced

Mastery Basic

Approaching Basic

Unsatisfeciory

Total

1 7

24

16 7

55

2%

13% 44% 29%

13%

100%

1

6 23 20

7

57

2%

11% 40% 35% 12%

100%

0 12 22

16 5

55

0% 22% 40%

29% 9%

100%

0

1 31 16

9

57

0%

2% 54% 28%

16%

100%


T y T T * „ JAMES E. LAPORTE'

R I C K S E N K R E N T E L S ^ L A P O R T E L L P , KE-MNEVREV ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ 1 ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ = ^ ^ ^ ^ ^ ^ = ^ ^ ^ ^ = ^ ^ ^ ^ = RONALD H. DAWSON, JR.* CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS RICHARDG. MUELLER

CLAUDE M. SILVERMAN' W. ERIC POWERS

4227 CANAL STREET 2895 HIGHWAY 190, SUITE 213 DENMS J.TIZZARO' NEW ORLEANS, LOUISIANA 70119-5996 MANDEVILLE, LOUISIAhJA 70471 JAMES E. TONGLE^ TELEPHONE (504) 486-7275 TELEPHONE (985) 727-0777 PROFESSIONAL CORPORATION FAX (504) 482-2516 FAX (985) 727-6701 ILIMITEO LIABILITY COMPANY

BENJAMIM J. ERICKSEN - DECEASED J.V. LECLERE KRENTEL - DECEASED

December 20, 2013


In planning and performing our audit ofthe financial statements of Crescent City Schools for the year ended June 30, 2013, we considered Crescent City Schools' intemal control in order to detennine our auditing procedures for the purpose of expressing an opinion on the financial statements and not to provide assurance on intemal control.

During our audit, we became aware of matters that are opportunities for strengthening intemal controls and operating efficiencies. This letter summarizes our comments and suggestions conceming these matters. This letter does not affect our report dated December 20, 2013, on the financial statements of Crescent City Schools.

We will review the status ofthese comments during our next audit engagement. We have already discussed these comments and suggestions with various Crescent City Schools personnel, and we will be pleased to discuss these comments in further detail at your convenience, to perform any additional study ofthese matters, or to assist you in implementing the recoiTimendations. Our comments are summarized as follows:

2013-OQl Use of Credit Cards

During our testing of credit card transactions, it was noted that receipts were attached for each purchase, but the receipts did not always note the business purpose for the purchase. At a minimum the receipt should include the date and amount ofthe transaction as well as the business purpose ofthe transaction. We recommend that management review credit card policies with personnel to ensure that the policies are being followed.

S^.Oi^/ijU~ Certified Public Accountants



^ CRESCENT CITY SCHOOLS

CORRECTIVE ACTION PLAN

December 20, 2013

Louisiana Legislative Auditor

Crescent City Schools respectfully submits the following corrective action plan for the year ended June 30, 2013.

Name and address of independent public accounting fimi:

Ericksen, Krentel & LaPorte, LLP 4227 Canal Street New Orleans, Louisiana 70119 Contact: Ronald H. Dawson, Jr.

Audit Period: 07/01/2012 to 06/30/2013

The finding from the December 20, 2013 management letter is discussed below. The finding is numbered consistently with the number assigned in the management letter.

2013-001 Use of Credit Cards

Recommendation: Management should review credit card policies with personnel lo ensure that the policies are being followed.

Response: Management has reviewed credit card policies with personnel. It will also perform more frequent checks to ensure the policies are being followed.

If there are any questions regarding this plan, please contact Chris Hines (504)-383-5181.

Sincerely

Signature

c Title iTil I 7

crescent city schools dba harriet tubman charter school...commenced operations with the 2011-2012...

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