winn parish school board - louisiana legislative...

WINN PARISH SCHOOL BOARD

AGREED-UPON PROCEDURES

WINNFIELD, LOUISIANA

JUNE 30, 2006

Under provisions of state law, this report is a publicdocument. A copy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Date /2-l/tf/e 7-h -f f

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PAYNE, MOORE & HERRINGTON, LLP

CERTIFIED PUBLIC ACCOUHTJUITSEstablished 1945

INDEPENDENT ACCOUNTANT'S REPORTON APPLYING AGREED-UPON PROCEDURES

Winn Parish School BoardP.O. Box 430Winnfield, LA 71483

We have performed the procedures enumerated below, which were agreed to by you and theLegislative Auditor, State of Louisiana, solely to assist you in determining the effects, if any, of allegedmisappropriation of public funds within the school activity funds of Atlanta High School as of and for theyear ended June 30, 2006. Winn Parish School Board's management is responsible for the schoolactivity funds of Atlanta High School. This agreed-upon procedure's engagement was conducted inaccordance with attestation standards established by the American Institute of Certified PublicAccountants. The sufficiency of these procedures is solely the responsibility of those parties specifiedin this report. Consequently, we make no representation regarding the sufficiency of the proceduresdescribed below, either for the purposes for which this report has been requested or for any otherpurpose.

Our procedures and findings are as follows;

1. We will obtain all bank statements for the year ended June 30, 2006. We will compare alldeposits for the year ended June 30, 2006 that cleared the bank statements to the total receiptsrecorded on the general ledger for the year ended June 30, 2006.

We prepared a recap of total deposits for the year-end June 30, 2006 that cleared the bankstatements and compared the recap to the total receipts that were recorded on the genera!ledger for the year ended June 30, 2006. Receipts recorded within the general ledger exceededactual deposits that cleared bank statements for the year-end June 30, 2006 by $6,419.64.There were some deposits that could not be traced back to a receipt and some receipts thatcould not be traced back to a deposit.

See schedule one for the recap of procedure one.

2. We will obtain all financial documents Atlanta High School was required to file with the centraloffice as of and for the year ended June 30, 2006. We will examine these documents for anyunusual items and for compliance with Louisiana R.S 17:414.3(B)(6) and (C).

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Winn Parish School BoardDecember 3, 2007Page 2

According to management, the Winn Parish School Board did not specify certain reports theschools had to file with the central office, nor was there a specific deadline the reports had to befiled with the central office. Most of the time the schools filed a monthly general ledger, monthlybank reconciliation (with a list of outstanding checks), a copy of the bank statement, and ayearly general ledger with the central office. A bookkeeper at the central office used the reportsto key receipts and disbursements into a spreadsheet used by the Business Manager for theAnnual Financial Report filed with the state.

There were several reports filed with the central office by Atlanta High School that did notbalance. October 2005 and May 2006 bank reconciliation did not balance by $59.00 and$9,799.96, respectively. Beginning cash balances for October 2005, November 2005,December 2005, January 2006, February 2006, and May 2006 did not agree to the ending cashbalances for the months prior.

See schedule two for the recap of the reports filed with the central office for the June 30, 2006year end by Atlanta High School.

3. We will trace all disbursements that cleared the bank statements to the genera! ledger for theyear ended June 30, 2006. We will examine supporting documentation for any disbursementson the bank statements not recorded in the general ledger and for any disbursements recordedon the general ledger that could not be traced to the bank statements.

There were a total of seven disbursements not on the general ledger that had cleared the bankin the amount of $595.00. Three of the seven disbursements were charge backs for NSFchecks totaling $140.00. Four of the seven disbursements were checks that had cleared thebank but were not on the general ledger totaling $455.00.

There were a total of three disbursements on the general ledger that had not cleared the banktotaling $6,168.29. Two of the disbursements totaling $4,838.16 were traced to blank checksand one of the disbursements in the amount of $1,330.13 was traced to a check that was issuedand cleared the bank for the 2006-2007 school year in the amount of $40.

There were a total of forty-two check numbers that were missing on the general ledger and hadnot cleared the bank. When investigated further, thirty-nine of these were traced to a voidedcheck. Two were traced to documentation supporting the issuance of checks on February 14,


Winn Parish School BoardDecember 3, 2007PageS

2006 and May 4, 2006 for school related activities. Because these disbursements were notrecorded on the general ledger and could not be traced to a cleared check from the bank, theyare assumed to be voided at June 30, 2006. One check number could not be traced tosupporting documentation, but because it was not recorded on the general ledger and could notbe traced to a cleared check from the bank, it is assumed to be voided or blank as of June 30,2006.

See schedule three for recap of procedure three.

4. We will examine the disbursement subsidiary ledger and investigate any irregular or unusualitems. We will trace those disbursement listings for agreement to supporting documentationand to the cancelled check, which must be signed by the principal or assistant principal. Thesignature on the cancelled check will be compared to the signatures on the signature cardprovided by the banking institution.

A total of eleven unusual disbursements on the general ledger were traced to supportingdocumentation and to the cancelled check. Eight of the eleven disbursements were madepayable to the Bank of Winnfield for cash for money boxes or travel. See the finding forprocedure three for testing of the remaining three unusual disbursements on the general ledger.

See schedule three for recap of procedure four.

5. We will obtain from management all statements and/or copies of signed receipts/invoices fromall credit card companies for the year ended June 30, 2006 that are in the name of Atlanta HighSchool. We will trace all charges made on the credit cards to the supporting documentation.We will trace all payments paid on the credit cards to a cancelled check, which must be signedby the principal or the assistant principal.

In accordance with a motion approved by the board at the regular meeting of Monday, December 3,2007, the scope of this engagement was amended to exclude reports on the following credit cards untilsuch time that appropriate information is received from the respective companies.

HSBC Business Solutions/Northern Tool & Equipment Co.

Lowe's Business Account -

Office Depot

PAYNE> MOORE & HERRINGTON, LLP

Winn Parish School BoardDecember 3, 2007Page 4

The following is a list of other credit cards and the related finding.

Home Depot - We received credit card statements and copies of invoices/receipts withpurchases starting June 25, 2006. There were no purchases on this account prior to this date.This information is presented in our report dated September 23, 2007 on the agreed-uponprocedures of the school activity funds of Atlanta High School at June 30, 2007.

Sam's Club - We reviewed credit card statements and copies of invoices for the period July '05through June '06. Purchases totaling $741.42 during this time period are consideredquestioned costs and appear to not represent authorized purchases for school activities. Seeschedule four attached for a detailed listing of the invoices.

Wal-Mart Community - We reviewed credit card statements and copies of invoices for theperiod July '05 through June '06. Purchases totaling $1,628.56 during this time period areconsidered questioned costs and appear to not represent authorized purchases for schoolactivities. See schedule five attached for a detailed listing of the invoices.

We were not engaged to, and did not, conduct an audit, the objective of which would be the expressionof an opinion on the school activity funds of Atlanta High School. Accordingly, we do not express suchan opinion. Had we performed additional procedures, other matters might have come to our attentionthat would have been reported to you.

This report is intended solely for the information and use of the Winn Parish School Board and theLegislative Auditor, State of Louisiana, and should not be used by those who have notagreed to the procedures and taken responsibility for the sufficiency of the procedures for theirpurposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditoras a public document.

Decembers, 2007

gtorC LL

Winn Parish School BoardAtlanta High School

Schedule 1June 30, 2006

Date ofBank Stmt Deposits

7/31/20058/31/2005 9,293.4710/2/2005 10,798.10

10/31/2005 16,280.7511/30/2005 12,141.0712/31/2005 9,300.101/31/2006 15,849.582/28/2006 6,735.454/2/2006 17,667.26

4/30/2006 14,689.215/31/2006 11,912.086/30/2006 2,435.78

127,102.85O/S Deposits cleared 7/31/06

Total deposits for 6/30/06 127,102.85

Total per receipt listing subsidiary ledger for 7/1/05-6/30/06Add back NSF charges on Receipt listing

Total Receipts per receipt lising subsidary ledger for

Interest

34.8135.4736.9835.7937.7434.7033.4332.9533.9234.0735.2127.38

412.45-

412.45

133,070.25864.69

7/1/05-6/30/06

Difference

TotalDeposits/Credits

34.819,328.94

10,835.0816,316.5412,178.819,334.80

15,883.016,768.40

17,701.1814,723.2811,947.292,463.16

127,515.30-

127,515.30

133,934.94

(6,419.64)

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W1NN PARISH SCHOOL BOARDATLANTA HIGH SCHOOL

SCHEDULE 3JUNE 30, 2006

DATE OF CK

6/30/20057/5/2005

7/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/24/20057/25/20058/4/20056/5/20058/5/20058/5/20058/5/20058/9/2005

8/10/20058/12/20058/16/20058/22/20058/22/20058/22/20058/22/20058/22/20058/22/20058/22/20058/22/20056/22/20058/22/20058/22/20058/23/20058/23/20058/23/20058/23/20058/23/20058/24/20058/26/2005

8/30/20058/30/20058/30/20058/30/2005

9/6/20059/6/20059/6/20059f7/20059/7/20059/8/20059/8/20059/8/20059/9/2005

9/13/20059/14/2005

9/14/20059/20/20059/20/2005

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

992992992992992992992992992992992992992992

992

992992992

CKft

332332723273327432753276327732783279328032813282328432853286328732883289329032913292329332943295329632973296330033023304330533063307330833093310331133123313331433153316331733183283330133193320332133223324

332533263327332833303331333233333334333533363337333833393340

334133423343

DESCRIPTION

ADMINFFA ASSOCLHSAASCHOOLAIDSAM'SCLUBOFFICEDEPDANACOLLWALMARTGECAPMCGRAWHARRELNICHOLSCARROL'SBILUECENTENNIAHARRELHARRELCAMPUSWALMARTWALMARTBELLSOUTHCARLANGWPSBOUSPOSTUSPOSTBELLSOUTHICT GROUPHARRELLHSAACARLANGWPSBOSCHOLASTCEVANSGECAPMILLERSAM'SCLUBJSTROUDSARAHKEYESETHTAYLORCOLLINSHCOLLINSKARIEDICKKEGAN DICSARAH WHITAYLORCENTENNIAKEGAN DICKEGAN DICHARTSMRMAC'SBANKOFWIN

BUSCTRCENTENNIABELLSOUTHWALMARTPRINT SHOAMAZON.R-DSALESHARRELBILLIESALVATIONPTOREBECCACUSPOSTTHETOWERBANKOFWtN

CALVINHSGECAPMECA SPOR

OATECKCLEARD BK

6/30/20057/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20057/31/20058/31/20057/31/20058/31/20058/31/20058/31/20058/31/20058/31/20059/30/20058/31/20058/31/20058/31/20058/31/20058/31/20058/31/20059/30/20059/30/20058/31/2005

10/31/200510/31/20058/31/20058/22/20058/31/20058/31/20058/31/20058/23/20058/31/20058/31/2005

10/31/20058/31/2005

9/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/20059/30/2005

9/30/20059/30/20059/30/2005

AMOUNT

250.00120.00248.5468.2826.5516.96

276.431,516.20

60.75179.4956.0789.0039.0038.4297.7163.9320.00

902.99278.81151.7365.7497.5044.4037.00

131.82155.5027.18

200.0070.75

751.953.50

290.24722.00125.00160.2046.24

181.00181.00181.00181.00175.00

-

181.001,129.50

39.00-

181.00137.9012.85

200.00

5.5338.42

137.4447.5021.5034.6548.00

179.9163.00

1,201.405,000.00

249.5037.0059.51

300.00

100.00722.0090.00

SUPPDOCEXAMINED NOTES

*}f cash to make change for vendingmachines - approved by principalonly; check signed by principal andendorsed by J. Lashley

^ Cash for Gate box - approved byPrincipal only; check signed byprincipal and endorsed by J. Lashtey

DATE OF CK

9/20/20069/20/20059/22/20059/22/20059/23/20059/23/200510/3/200510/3/200510/3/200510/3/200510/3/200510/3/200510/4/200510/4/200510/4/200510/4/200510/4/200510/5/2005

10/10/200510/10/200510/11/200510/12/200510/18/200510/18/2005

10/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/18/200510/19/200510/19/200510/20/200510/20/200510/20/200510/20/200510/21/200510/21/200510/21/200510/21/200510/21/200510/21/200510/21/200510/22/200510/22/200510/22/200510/24/200510/24/200510/26/200510/26/200510/26/200510/27/200510/27/200510/27/200510/28/200510/28/2005

11/1/200511/1/20051 1/1/200511/1/200511/1/200511/2/200511/2/2005

992992992992992992992992992992992992992992992992992992992992992992992

992

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

CK#

334433453346334733493350334833513352335333543355335633573358335933603361336233633365336633673368

3369337033713372337333743375337633773378337933803381338233833384338533863387338833893391339233933394339533963397339833993400340134043405340634073408340934103411341234133414341534163417341834193420

ATLANTA HIGH SCHOOLSCHEDULE 3JUNE 30, 2006

DATE CK SUPP DOCDESCRIPTION CLEARDBK AMOUNT EXAMINED NOTES

SCHOOLAIDIMAGEFBLAPBLFBLAPBLSALVATIONWPSBOWALMARTVIOLAHORNEJWHITEJAMESAVIOLABELLSOUTHALERTSAMAZON.HARRELB1LLIEZHANSONREBECCACBEN. E KEWPSBOLOCKUSPOSTBANKOFWIN

NATIONALMOODYGECAPIMAGEAPIVARISTYCOCABIG WHEELCARROL'SCARLANGALERTSSAM'SCLUBKAYESJEFF MILLFRAN JACKTHEATRECENTRALRESHORNEALBRITTONBROWNDAVISBOSTONCEVANSWINN4-HCARROL'SALBRITTONBROWNDAVISBOSTONALBRITTONBROWNDAVISBETTY CFRANCESLATROPHIELAFFASCREENPRLHSAAZHANSONST.. MARYBELLSOUTHWALMARTJEFF MILLJAMESMDAVISCENTENNIAPROVINEPRINT SHOPOSEY

10/31/20059/30/2005

10/31/200510/31/20059/30/20059/30/2005

10/31/200510/3/2005

10/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/2005

10/31/20051 1/30/200510/31/200510/31/200510/31/200510/31/200510/31/200511/30/200510/31/200510/31/200510/31/200510/31/200510/31/20051 1/30/200510/31/200510/31/200511/30/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200511/30/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200510/31/200511/30/20051 1/30/200511/30/200510/31/20051 1/30/200510/31/200511/30/20051 1/30/200511/30/200512/31/200511/30/200511/30/200511/30/200511/30/200511/30/200511/30/2005

7.98133.00174.00123.25814.1094.31

248.10-

10.0010.0010.0010.00

208.9122.12

6.9599.0460.0030.0089.9491.3189.46

624.0037.00

300.00 y

26.00100.00722.00272.0071.95

445.50511.20128.04451.00103.91

12.95110.26114.1583.0077.00

429.00125.00194.7573.0073.0073.0073.00

403.00280.00

10.0073.0073.0073.0073.0073.0073.0073.0023.2023.20

110.00173.00

1.592.25173.0140.0020.00

181.47141.7065.0059.0065.0012.93

154.00104.5046.75

Change for Ballgames - approved byprincipal only; check signed byprincipal, no endorsement

DATE OF CK

11/3/200511/3/20051 1/4/200511/8/200511/6/200511/8/20051 1/8/20051 1/9/200511/9/2005

11/10/200511/10/200511/10/20051 1/14/200511/16/200511/16/200511/16/200511/16/200511/17/200511/17/200511/17/200511/17/200511/18/200511/18/200511/28/200511/28/200511/28/200511/28/200511/28/20051 1/28/20051 1/29/200511/29/200511/29/200511/29/200511/30/200512/2/200512/2/200512/2/200512/2/200512/2/200512/2/200512/5/200512/5/200512/5/200512/5/200512/5/200512/5/200512/5/200512/6/200512/6/200512/6/200512/6/200512/6/200512/6/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/7/200512/8/200512/8/200512/9/200512/9/200512/9/200512/9/2005

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

CK*

342134223423342434253427342834293430343134323433343434353436343734383439344034413442344334443445344634473448344934503451345334543455345634583459346034613462346334643465346634673468346934703457347234753479348034813482348334843485348634873486348934913492349334943495349634973498349935003501350435053506

ATLANTA HIGH SCHOOLSCHEDULE 3JUNE 30, 2006

DATECKDESCRIPTION CLEARD BK

SLUSHPJOANNAHALESHARRELKAYESBROWNBOSTONPOSEYALERTSSAMARITANBOSTONLEWISDONADPROVARISTYNAPAST. JUDEUSPOSTSLUSHPTAYLORSAM'SCLUBRUSTONGRADUATEGRAD SALESCREENPRGECAPMARCHDIMLAFBLALAFBLALAFBLAFOUBOSTONCARROL'SDAVISAALOCKSMIFRANCESCREATIVEPOSEYLATROPHIESCHOOL SPLALIBRAFOLLETWPSBOREBECCACZHANSONCOOPERSHARBONOEMILLIECARLANGPANDAUSPOSTWAL-GREENBEN. E KECENTENNIAHARRELKATRINAFOX'SVAMANDA SMKRISTINAWiLLIEARMCOLTONLANGNICHWISEFOSTERVICTORIACASEY BLAHANNA YOUHORNEJEMILYHORROSANNACBRITTANYCARLANGDIANEHANSSPANGLERKASISENIORBETSOUTHERN

1 1/30/20051 1/30/20051 1/30/20051 1/30/20051 1/30/20051 1/30/20051 1/30/20051 1/30/20051 1/30/200512/31/20051 1/30/200511/30/200511/30/20051 1/30/20051 1/30/20051 1/30/20051 1/30/200512/31/200511/30/200511/30/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/20052/28/2006

12/31/200512/31/200512/31/200512/31/200512/31/20051/31/2006

12/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31(200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/20051/31/2006

12/31/200512/31/200512/31/200512/31/200512/31/200512/31/2005

SUPP DOCAMOUNT EXAMINED NOTES

550.001 ,257.82

70.30103.5746.0783.0083.00

11,228.0034.1760.0083.0079.00

2,723.97651.6544.9648.7537.00

399.00732.21682.09100.00300.0070.00

110.00722.00

1,100.0020.00

100.0075.0083.00

210.0083.0080.25

528.64257.25111.7079.8573.5173.00

289.00204.98

32.0430.0025.0025.0025.0019.5068.847.77

24.95312.3938.4247.9025.0038.4675.0050.0045.0035.0030.0030.0025.0020.0020.0020.0020.0020.0010.0010.004.08

25.53100.0025.00

117.002,268.70

10

ATLANTA HIGH SCHOOLSCHEDULE 3

JUNE 30,2006

DATE OF CK

12/9/200512/9/2005

12/13/200512/13/200512/13/200512/13/200512/14/200512/14/200512/14/200512/14/200512/15/200512/15/200512/15/200512/15/200512/15/200512/15/200512/16/200512/30/200512/30/200512/30/2005

1/4/20061/4/20061/4/20061/5/20061/6/20061/6/20061/6/20061/6/20061/6/20061/6/20061/9/20061/9/20061/9/20061/9/20061/9/20061/9/20061/9/20061/9/20061/9/2006

1/13/20061/17/20061/17/20061/17/20061/17/20061/17/20061/19/20061/19/20061/19/20061/20/20061/20/20061/23/20061/23/20061/24/20061/24/20061/25/20061/26/20061/27/20061/27/20061/30/20061/30/20061/30/20061/30/20061/30/20061/30/2006M 30/20062/2/20062/2/20062/2/20062/3/20062/6/20062/6/20062/6/20062/6/20062/6/20062/7/2006

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

CK#

3507350835103511351235133515351635173518351935203521352235233524352535263527352835293530353135093532353335343535353635373538353935403541354235A3354435453546354735463549355035513552355335543555355735563559356035623563356135653566356735683569357035713572357335743575357635773579358035813582358335843585

DESCRIPTION

KAYESBELLSOUTHWALMARTSCHOLASTBEICHSUBWAYALEXFLURRY'SALERTSCARLANGFRAN DICKNOTJUSTSLUSHPNATHANUSPOSTJSTROUDPROVINEGECAPADPROUSPOSTCOLEOILCENTENNIAPOSITIVETRAILSPARNELLEORENLEONSCHOOL SPNORTHWESFLOWERSOFLADE DABELLSOUTHHARRELKAYESNAPAWALMARTWALMARTLA HIGH SBEN. E KEPHARMACYATLANTLATROPHIESLUSHPJOHNNYGRALEWISDONEVERBRITEBILLIECOLEOILFRANKMCLACECILBATERRENCEPHORNEGWENSNATHANHOLIDAY IFOX'SVGECAPLEWISDOWLINGCARLANGDAVISRMITCHELLSLUSHPSHORNEFOX'S\BESTWESTNATCHCENCENTENNIABELLSOUTHUSPOSTHARRELWALMARTCOLEOILSCREENPRAMERICANZHANSON

DATE CKCLEARD BK

12/31/200512/31/200512/31/20051/31/2006

12/31/200512/31/20051/31/2006

12/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/200512/31/2005

1/31/20061/31/20061/31/20061/31/20061/31/20061/31/20061/31/2006

12/31/20051/31/20061/31/20061/31/20061/31/20061/31/20062/26/20061/31/20061/31/20061/31/20061/31/20061/31/20061/31/20062/28/20061/31/20061/31/20061/31/20061/31/20061/31/20062/28/20061/31/20061/31/20061/31/20061/31/20063/31/20061/31/20061/31/20061/31/20061/31/20062/28/20062/28/20061/31/20061/31/20062/28/20061/31/20062/28/20062/28/20062/28/20062/28/20061/31/20062/28/20062/28/20062/28/20062/28/20062/26/20062/28/20062/28/20062728/20062/28/20062/26/20063/31/20062/28/2006

SUPP DOCAMOUNT EXAMINED NOTES

21.22161.63297.84

1,871.712,764.45

104.9710.0083.5524.13

2.9730.00

196.00152.00150.0039.356.00

135.00722.00989.64

3.95321 .20

38.42202.52131.9679.0083.00

156.18125.0062.0064.00

166.15133,9654.5410.99

377.96215.98

55.0096.39

2.851,500.00

24.5070.0065.0065.00

317.7470.0062.37

106.6365.0059.0022.97

292.00125.0089.0045.98

794.2065.0065.0026.0065.0065.00

160.00110.0070.0069.0090.0039.39

153.4039.00

210.82158.9661.3320.50

2,387.0040.00

11

ATLANTA HIGH SCHOOLSCHEDULESJUNE 30, 2006

DATE OF CK

2/7/20062/8/20062/8/20062/8/20062/8/2006

2/10/20062/10/20062/10/20062/10/2006

2/12/20062/13/20062/14/20062/14/20062/15/20062/15/20062/15/20062/17/20062/17/20062/17/20062/17/20062/17/20062/17/20062/17/20062/21/20062/21/20062/21/20062/21/20062/21/20062/22/20062/24/20062/24/20062/24/20062/24/20062/27/2006

2/27/20062/27/20062/28/2006

3/2/20063/2/20063/2/20063/2/20063/2/2006

3/2/20063/2/20063/2/2006

3/3/20063/3/20063/3/20063/3/20063/6/20063/6/20063/6/20063/7/20063/7/20063/7/20063/7/20063/7/20063/7/20063/7/20063/7/2QQ63/7/20063/7/20063/7/20063f7/20063/7/20063/7/20063/7/20063/8/2006

992992992992392992992992992

992

992992992992992992992992992992992992992992992992992992992992992992992

992

992992992992992992992

992

992992992

992992992992992092992992992992992992992992992992992992992992992992992

CK#

3586358735883589359035913592359335943866

359535973598359936003601360236033604360536063607360836093610361136123614361536173618361936203622

36233624362536263627362836293630

363136323633

36343635363636373638363936403642364336443645364736483651365336543655365636573658365936603661

DESCRIPTION

DYSONUSPOSTHOLIDAYHOBESTMORGAQUILLOFFVIOLAGORDONADAMSJGEISMANQUILL

PROVINELOUISFCCLREBECCACALLSTATESAM'SCLUBKAYESRALPHSIMGRADNEYGRJOHNSPEAKFOX'S\LEHREBECCACMCCALLSDOLLARDUBROCGLYNNHACKBERRYGECAPWISUSPOSTGORDONADAMSBOSTONBANKOFWIN

ACADIANCARROL'SALLSTATEMICROTELHACKBERRYPLEASANTHSHORNEBANKOFWIN

LAFBLALAFBLABANKOFWIN

BJOHNSONCARLANGENTERPRISCREECYSPEAKERDORGANTSCHOLASTANDERSONMCCALLSUSPOSTSLUSHPCYSTIC FlBILLIEWALMARTBELLSOUTHPOSEYCENTENNIACOLEOILNAPAGERALDSNiSUMMERFEXCELSIORWALMART

DATE CKCLEARD BK

4/30/20063/31/20062/28/20062/28/20062/28/20063/31/20062/28/20082/28/20062/28/20062/28/2006

2/28/20062/28/20062/28/20062/28/20062/28/20062/28/20062/26/20062/28/20062/28/20062/28/20063/31/20062/28/20062/28/20063/31/20063/31/20062/28/20063/31/20062/28/20063/31/20063/31/20062/28/20062/28/20063/31/20062/28/2006

3/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/2006

3/31/20063/31/20063/31/2006

3/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/2006

SUPPDOCAMOUNT EXAMINED

60.0015.6060.0079.00

2,349.0728.5065.0065.0023.76

3,992.62 (D

24.001,540.00

37.80610.00165.5453.6956.0052.0062.0045.9840.0012.7545.6474.0056.0056.00

132.40722.0024.5819.5060.0060.0060.00

1,000.00 >"

60.001,221.00

610.00480.00146.30274.25432.00500.00 >*

300.0050.00

900.00 -Jf

300.0075.1725.0055.0065.0065.0023.6041.48

9.501.92

118.1075.00

159.00278.41168.01325.6039.68

112.2818,5865.00

367.301,005.88

77.55

NOTES

See Below - Marked cleared on GLbut did not actually clear the bank

Cash for travel - approved by principalonly; check signed and endorsed byprincipal

Cash for Lady Bulldogs Bball -approved by principal only; checksigned and endorsed by principal

Cash for travel Boys Bball - approvedby principal only; check signed andendorsed by principal

12


JUNE 30, 2006

DATE OF CK

3/8/20063/8/20063/8/20063/8/20063/9/20063/9/2006

3/10/20063/10/20063/14/20063/14/20063/14/20063/14/20063/17/20063/17/20063/17/20063/20/20063/20/20063/20/20063/22/20063/22/20063/23/20063/23/20063/23/20063/23/20063/27/20063/29/20063/29/20063/29/20063/29/20063/29/20063/30/20063/31/20063/31/20063/31/20064/4/20064/4/20064/4/20064/4/20064/4/20064/4/20064/4/20064/4/20064/4/20064/4/20064/5/20064/5/20064/5/20064/7/20064/7/20064/7/2006

4/10/20064/10/20064/10/20064/10/20064/18/2006

4/18/20064/18/20064/18/20064/19/20064/19/20064/19/20064/19/20064/19/20064/19/20064/20/20064/20/20064/20/20064/21/20064/24/20064/24/20064/24/20064/25/2006

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

992992992992992992992992992992992992992992992992992

CK#

3662366336643665364136663667366836693670367136723673367436753676367736783679368036823683368436853686368736883689369036913692369336943695369636973698369937003701370237033704370537063707370837103711371237133714371537163717

37183719372037213722372337243725372637273728372937303731373237333734

DESCRIPTION

HARRELLHSAAALLSTATEPHORNEDTREELAFFABTAYLORLUBECTR.SLUSHPFRANCESROSAM'SCLUBWPSBOCARLANGDIANEHANSCEVANSUSPOSTHUGHO'BRIHOLIDAYSEJSTROUDGECAPMUSEMECHFLASHPIXSHORNEUSPOSTSTRAIGHFOSTERNATHANHOLIDAYSETAYLORWPSBOCEVANSADPROSHORNEMODERNORIENTALBARTLEYKEGAN DIGKARIEDICKWHITEWALMARTWALMARTBELLSOUTHCENTENNIAHARRELLAFBLALAFBLALAFBLALAFCCLALAFCCLATROPHYDEP4-HCOUNCIH&E MACHILAFCCLALAFCCLABANKOFWIN

TRA'SHUNFLOWERSOFNICHOLSTROPYLAFCCLAMECA SPORLATROPHIEFOX'S\BRADLEYPELICANKARIEDICKSPANGLERUSPOSTWPSBOWPSBOGECAPSAM'SCLUB

DATE CKCLEARD BK

3/31/20063/31/20063/31/20063/31/20063/31/20064/30/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20064/30/20063/31/20064/30/20063/31/20063/31/20063/31/20063/31/20063/31/20063/31/20064/30/20064/30/20064/30/20063/31/20064/30/20064/30/20063/31/20064/30/20064/30/20064/30/20064/30/20064/30/20064/30/20064/30/20064/30/2006

7/7/20064/30/20064/30/20064/30/20064/30/20064/30/20066/30/20066/30/20065/31/20064/30/20065/31/20064/30/20064/30/20064/30/20064/30/20065/31/20064/30/2006

5/31/20064/30/20064/30/20065/31/20064/30/20064/30/20065/31/20064/30/20065/31/20065/31/20065/31/20065/31/20064/30/20064/30/20064/30/20065/31/20065/31/2006

AMOUNT

121.22237.75240.00700.00

73.0325.0035.2810.0088.0077.40

243.96735.00120.95108.83100.12

3.90150.00

1,123.20400.00722.00

16.2860.00

426.957.80

887.9525.00

225.001,273.30

783.00750.00638.67120.5058.0048.14

107.3525.0025.0025.0020.00

367.1551.74

164.1440.39

103.56115.0054.00

750.001,500.00

80.0076.3017.8545.00

500.0040.00

296.00

11.0024.7576.7813.21

500.00493.80

32.5045.98

175.0065.36

129.001 ,550.00

7.80152.2239.83

722.00374.46


jf State Literary Meals for 6 Participantsand 2 Chaperones; no receipt; checkrequest approved by principal andasst. principal; check signed by

13


JUNE 30, 2006

DATE OF CK

4/25/20064/26/20064/26/2006

5/1/20065/1/20065/1/20065/1/2006

5/1/20065/1/20065/1/20065/2/20065/4/20065/4/20065/4/20065/4/20065/4/20065/4/20065/4/20065/4/20065/4/20065/4/20065/4/20065/8/20065/8/20065/8/20065/8/20065/8/20065/8/20065/8/20065/8/20065/9/20065/9/20065/9/20065/9/20065/9/20065/9/20065/9/2006

5/10/20065/11/20065/11/20065/12/20065/12/2006

5/13/20065/15/20065/16/20065/16/20065/16/20065/16/20065/17/20065/17/20065/17/20065/17/20065/18/20065/18/20065/19/20065/19/20065/19/20065/22/20065/22/20065/22/20065/22/20065/23/20065/23/20065/23/20065/24/20065/24/20065/24/20065/24/20065/24/20065/24/20065/25/2006

992992992992992

992992

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

992992992992992992992992992992992992992992992992992992992992992992992992992992992992

CK#

3735373637373738373937403741

3742374337443746374937503751

3752375337543756375737583759376237643765376637673768376937703771

377237733774377537763777377837793781

3783378437863901

37873788378937903791

379237933794379537963797379936003801

380238033804380538063807380838093810

3811

3812

3813

3814

3815

DESCRIPTION

COLELAFFAUMDDEANO'SBESTLAFBLABANKOFWIN

SCHOLAIMAGESHORNEKAYESMOODYMOODYMOODYKARIEDICKFRANALEXZA1 AWARDSHARRELCENTENNIASOUTHERNPALDOLLYLEWIPROVINEPROVINECARLANGUSPOSTROSANNACBELLSOUTHLAFCBETTY CLA

H&E MACHIKARIEDICKTROPHIESFLOWERSOFUSPOSTSUBWAYKARIEDICKNATHANWALMARTTAMMYWPSBO

RELAYNPCPIZZA HUTALEXANDRMCDONALDSSMARTEESADPROLATROPHIESCHOOLTEEPANDANATHANLATROPHIEFRANCESPHORNEGECAPSCHOOLAIDWSHSLAFBLAJANICEBETTY CJONESADPROCOOKDESTANEMCOLLINSCARPENTERNATHANLATROPHIE

DATE CKCLEARD BK

4/30/20066/30/20065/31/20065/31/20065/31/2006

12/15/20065/31/2006

5/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20066/30/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/2006

5/31/20065/31/20065/31/20065/31/20065/31/20065/31/20066/30/20065/31/20066/30/20065/31/20065/31/20065/31/20065/31/20065/31/20065/31/20066/30/20065/31/20065/31/20066/30/20065/31/20065/31/20067/5/20067/5/20067/3/2006

6/30/20067/3/2006

5/31/20066/30/2006

SUPP DOCAMOUNT EXAMINED

180.8045.00

312.5084.00

325.0015.00 >*

500.00 if

1,391.65119.4083.41

142.50297.39258.00497.25387.00483.00107.50605.0072.3639.68

909.7595.00

315.61675.00154.00193.36

7.80

40.00171.34

2,501.0097.0015.0087.5070.0089.7526.7039.0099.97

280.00305.00552.3434.02

1,330.13 CD

174.80660.00131.97326.7085.50

218.16269.5085.95

444.00110.00290.00921.75108.0064.14

722.009.90

121.08804.00600.0097.0051.9040.00

272.50272.50272.50272.50250.00

6.00

NOTES

Meals for state track meet in BatonRouge - approved by sponser andprincipal; check signed by principaland endorsed by J. Lashley

See Below - Marked cleared on GLbut did not actually clear the bank

14

ATLANTA HIGH SCHOOLSCHEDULE 3JUNE 30,2006

DATE OF CK

5/25/20065/25/20065/25/20065/29/20065/29/20065/29/20065/29/20065/29/20065/29/20065/30/20065/31/20065/31/20065/31/20065/31/20066/1/20066/1/20066/2/20066/2/20066/5/20066/6/20066/6/20066/6/20066/6/20066/7/20066/7/20066/7/20066/8/20066/8/2006

6/13/20066/13/20066/14/2006

6/15/20066/19/20066/19/20066/19/20066/21/20066/30/2006

992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992992

992992992992992

CK#

38163817381838193820382138223823382438253826382738283829383038313832383438353838383938403841383738423844384538463847384838433900

38493850385138523853

DESCRIPTION

CARROL'SATLANTAUSPOSTRENAISSANREBECCACKAYESSHORNEBELLSOUTHWALMARTCAMPUSLATROPHIEWPSBOHARTSSCHOLAPCOLLINSPHORNEPINELANDQUILLOFFMCLARENSAM'SCLUBCENTENNIAHARRELWPSBOGRADUATEJANICESCREENPRCOLEUSPINELANDWATCHDSAM'SCLUBWPSBO

EDUCATIONBEVERLYGECAPBiLLIEUS

DATE CKCLEARD BK

6/30/20065/31/20065/31/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20066/30/20067/7/2006

6/30/20066/30/2006

6/30/20067/3/2006

6/30/20066/30/20067/7/2006

SUPPDOCAMOUNT EXAMINED NOTES

148.50166.3039.00

301.2863.00

312.6387.67

192.48717.93

14.976.00

93.7689.10

1,521.99660.00246.60650.00341.14150.00208.45

39.72255.61956.50609.23201.00126.50161.1878.0052.50

170.00378.50845.54 CD See Below- Marked cleared on GL

but did not actually dear the bank18.06

123.14722.00155.0039.00

Total per Sequential List of Checks 147,798.48

15

ATLANTA HIGH SCHOOLSCHEDULE 3JUNE 30,2006

DATE OF CK CK# DESCRIPTIONDATE CKCLEARD BK AMOUNT


Disbursements on the Bkst not on GL:Charge Back - Angela Young 12/2/05 56.00Charge Back - Laketish Davis 12/6/05 78.00

Charge Back - Sonya Chennautt 12/16/05 6.00Ck #3426 - Central Region FCCLA 11/8/05 65.00

Ck #3490 - Tiffany Viola -12/7/05 25.00Ck #3556 - Ronnie Dowling -1/20/06 65.00

Ck #3836 - Wingate - 6/9/06 300.00

disbursements on GL not on BkstCk #3866 - Quill - 2/12/06 - Blank Check (3,992,62)

Ck #3900 - Winn Parish - 6/15/06 - Blank Check (845.54)

Ck #3901 - Winn Parish - 5/13/06 (the actual check clearedthe bank on 9/22/06 for $40 to Casey Blake) (1,330,13)

595.00

(6,168.29)

Check numbers not on General Ledger and Not on Bkst3299 Voided check3303 Voided check3323 Voided check3329 Voided check3364 Voided check3390 Voided check3402 Voided check3403 Voided check3452 Voided check3471 Voided check3473 Voided check3474 Voided check3476 Voided check3477 Voided check3478 Voided check3502 Voided check3503 Voided check3514 Voided check3564 Voided check3578 Voided check3596 Check was issued to LA FCCLA in

the amount of $55.00 on 2/14/06 for11 Star Events Registration @ $5each. Assumed to be OS at YE.

3613 Voided check3616 Voided check3621 Voided check3646 Voided Check3649 Voided check3650 Voided check3652 Voided check3681 Voided check3709 Voided check3745 Voided check3747 Voided check3748 Voided check3755 Voided check3760 Check was issued to Home Interiors

and Gifts in the amount of $39,80 on5/4/06 for tray baskets. Assumed tobe OS at YE.

3761 Voided check3763 Could not trace check to supporting

documentation

3780 Voided check3782 Voided check3785 Voided check3798 Voided check3833 Voided check

nananananananananananananananananananana

55.00 This check could not be traced to acleared check from the bank. Itassumed to be voided as of June 30,2006.

nanananananananananananana

39.80

nana

nanananana

This check could not be traced to acleared check from the bank. Itassumed to be voided as of June 30,2006.

This check could not be traced to acleared check from the bank. Itassumed to be voided or blank as ofJune 30, 2006.

94.80

Total Disbursements after adjustments _

16

142,319.99

Winn Parish School BoardSam's Club Invoice Information

Schedule Four

Date of Sale Store Invoice # Transaction# Authorization Amount3/11/06 Sam's Wholesale 002667 2667 000120 $ 8.844/14/06 Sam's Wholesale 002858 2858 000172 53.084/29/06 Sam's Wholesale 004913 4913 000253 119.595/13/06 Sam's Wholesale 005764 5764 000335 51.876/6/06 Sam's Wholesale 007830 7830 000188 16.946/17/06 Sam's Wholesale 000338 338 000194 11.236/17/06 Sam's Wholesale 000487 487 000184 20.006/17/06 Sam's Wholesale 007696 7696 000642 459.87

741.42

17

Date of Sale11/12/0511/12/0511/30/0512/12/0512/18/051/18/061/24/062/13/063/2/063/15/063/22/064/15/064/17/064/19/064/28/065/3/065/4/065/10/065/12/066/12/066/21/065/15/066/7/066/10/066/12/066/12/066/13/065/22/065/23/066/6/066/6/066/14/066/20/066/20/066/27/066/30/06

Store

Winn Parish School BoardWal-Mart Invoice Information

Schedule Five

Invoice # Transaction* Authorization AmountWal-MartWai-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-MartWal-Mart

00654100697100509600974800983200871900269200254400544300242700353900680800866700718900669300311100713200599000477400079500916500054800808500020700352200772300973400347600184000775100752000289006326008691003987004434

6541697150969748983287192692254454432427353968088667718966933111713259904774795

548808520735227723973434761840775177522896326869139874434

012660 $012631030402012677018868018422024815013364002122015366022342015743017445019330028699003758004208010214012867012846refund015782007292010941012373012324013972022352023572006417006843014386020690020391027031030070

24.467.97

59.4933.4621.9514.8832.6844.8731.8040.95

6.2223.2919.0024.9419.94

212.6227.2636.5910.00

135.34(135.34)153.8449.8222.5085.48

116.5047.1594.5217.6022.69

100.0067.714.40

45.6842.8765.43

1,628.56

18

qffictcftbSvptrmttn&nt

Parish Schoot (BoardPMt Offiee Boi 4%304 But Cwrt Street TtbpbMK 3IS42M9M

71483*0430 ^nt 3H-42135>2December 7,2007 www.wta»pib*rg

Mr. Ernest SasserPayne, Moore & Herrington, LLPCertified Public Accountants1419 Metro DriveP.O. Box 13200Alexandria, LA 71315-3200

RE: Atlanta High School audit for FYE June 30,2006

Dear Mr. Sasser:

The person allegedly responsible for the misappropriation of funds at Atlanta HighSchool was relieved of her duties on June 28,2007, which is the date that management was firstmade aware that there was a problem. On this date, management notified its legal counsel, itsindependent auditing firm, the Winn Parish Sheriffs Office, and the Louisiana LegislativeAuditor's Office of the apparent misappropriation of funds. The employee submitted her officialresignation in July 2007.

Management has discussed various measures to prevent this from occurring in the future.We have already put in place a tickler file, or checklist, so we can be aware of which schools'monthly financial reports we have received and the date received. We have also put in place alabel that each principal is required to affix to their monthly financial statements. This labelprovides documentation that the principal received the unopened bank statement, and they mustrecord the ending bank statement balance so that management has assurance that the principal isaware of their bank balance. The principal retains custody of the label, and when the bankreconciliation and monthly financial report is received from the secretary, the principal mustdocument on the label that the bank statement balance agrees with the balance used in the bankreconciliation. After the principal's review, he/she affixes the label to the financial report, whichis then sent to the central office to be reviewed and placed hi the tickler file.

In addition to the measures listed above, we also plan to have more inservice training forschool-level staff. We have already been having an annual meeting prior to the beginning ofschool in which all school principals and secretaries are required to attend. At this meeting, thesuperintendent, the business manager, the independent auditor, and other central office staff arepresent and discuss various financial issues and policies, and review the school activity accountsmanual. This year we included assistant principals (and curriculum coordinators, who aresecond in authority at the schools which do not have assistant principals) from each school.

We also plan to have at least two meetings per year with all school secretaries for a"round table" type discussion and to address any issues or concerns that secretaries may have.All secretaries will be required to attend. We will reinforce our policies and procedures at thesemeetings.

Finally, the Winn Parish School Board has instructed, per Board action, that all schoolsbe audited annually. We are to continue to have our independent auditors perform the audit forthree schools per year as a part of our annual audit, as has been the practice for many years. Inaddition to that, the Board has instructed the business manager to audit the remaining fiveschools.

We regret very much that this misappropriation of funds has occurred in our schooldistrict. I can assure you that we are doing everything we know to do to prevent this fromhappening again. Please let me know if I can be of further assistance.

Sincerely,

Steve BartlettSuperintendent

winn parish school board - louisiana legislative...

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