EAOTF LE OU IA AR LS ET GAIT SL IV AI US D IN TO Ric dEP amri sh S ch ool B Dhl ea hn l a y hoo oa lrd Ri al ye vi ll ee ,n Lt ur o si i aS nac In ve s t i ~ , a t i veAu di t Da ni e lG . K y et l , P hA Du. . , C Pr A, CF E L e g i s l a i v e d t i o Ri ch l a n dl P i s h o o D e l h i E ea mre n t aS rc yhS c hl oB oo lard June19,2002 I nv es ti ga tive Au ds ti i O i veAuditor Stf atc eeoo ff Lth oueL sie i agni alat D ~ n L i e l G . K y e l , P . ,CPA,CFE Legislati veAudi toh rD. LEGISLATIVEAU IT AD VI SORYCOUNCIL MoD E B E S r J ." T m "M S c hR e d l r e C h r ReprS se e en na tt ao t v i e E d w i n R . M u r r a, y ,V ia ci em Ca hn ai rman . r SeS ne an ta ot ro Fr oR sr to eb re Lr .t CJ aB ma ph ba em l,Jr. S e n a t o L y n n B . D e a n S e n a t o r W i l i e L . M o u n t R e p r e s e n a t t i v e R i c k F a r r a r e v o e ReR er pe rp sr e ee ns tn at ta vt i ei Tea .V Ti ac yt lr o. rT T.S wt o nl sy eJ nr d. R p e s e n a t t i v e W r r e n J T r ch i e , L E G I S L A T I V E A U D I T O R Danie lG.Kyl e,Ph.D.,CPA,CFE DIRECT DO aR ylO r GF .I PN urV pE eS rT a,I CGA PAT ,I CVE FEAUDIT U n d e t r h e p r o v s i o i n s o f s t t a e l a w , h t i s e r p o r t s i a p u b c i l d oc u m e n . t A c o p y f t i h s e r p o t r h a s b e n e s u b m t i e t d o t t h e G o e v r n o , r t o t h e A t o t e a o h p b u ll c i o c i a i s l a r e q ue r i e d b ya t s a eoB t a l w . cu og pe yo of fcr hn sy i eG r pe on re tr hl a, sa bn ed et noo mt ae dr e a a a e o i n i h o i e o ft h e L e g s i a l t v i e A d u i o t r av di n ab tl hf t ef or fp iu cb el oc fi hs t ep pc at so i r hn lt c et ke r ca f ot un tA r .Ro T h s i d o c u m e n t i s p r o d u e c d b y t h e L e g i l s a i t e v A u d t i o , r S a t e t o f L o u s i a i n a , P o s t O f c i e B o x 9 4 3 9 7 , B a o t n R o g u e , L o u s i a i n a 7 0 8 9 4 9 3 9 7 n i a c c o d r a n c e w t i h L o i u s a i nd ac Re vn s i ea d S a t u t t 2t 4 5o 1 3 . F t f i y0 o c p e o f h s i p u b c i d o c u m e n t w r e p o r d u c e t a a p pr o m s e a d a c o r d e w h t h t e tx ai ne da d: r sc fs rt so tf a$ e1 t a7 g. ei cT n is eh si et sm aa t bt lr si i hl el dw pa us rp ur s ao nd tu tc oe Rei Sn . . 4 3 s p s i a ve a a l i bl e o n he t L e g s i l t a v i e A u d i o t r s ' W b e i s e t a t w3 w: w1 .. aa l .n sT ah t ti ei ar l . .e uo sr ,ts n I c o m p l a i n c e w t i h t h e A m e r c i a n s W t i h D s i a b l i t i e i s A c , t f i y o u n e e d p s e c a i al sa is s se ac t no cn et rc et aW l iva t ey oet t h" ik si dp ocI umi e, nD ,i t or rc at nr yo df oA cd um mei ni tt sr ot fo hn t e,a L2 e2 g5 s1 i a3 l i3 t ve3 A8 u0 d0 t. i or p e a n S " w r n e o n s a i t 9 E x e c u i t v B a c k g o r ue nS dum anm da Mry et hodol ogy F n i d i n g R e c o m m e n d a i t o Appendix-Examns pl eofCheckSubs tit uti onScheme Manageme nt 'sResponse ~At ac hment] Atachment11 OF FI CE OF S A S T T O F O I S AD N AL TE ONG RI OA UL GE ET ,I LV OL UE IU SA AU I NI AA 7I 0T 8O 4-R 0 939 7 1 6 H H E DANI E P D C CFE B P0 ON TO S OR FT F: CT I EI BR OD XS 9T 4R 9E 7T T0 L E E P H O N E ( : 2 5 2 ) 3 9 3 0 8 0 LL EO G. SK I LY AL IE T V, EH A. U. D, TP I OA R, F A S C L M L I E ( 2 5 2 ) 3 9 3 7 8 0 June19,2002 MAR .J OMHN RB. SA R TI ,S ERINTENDENT, N D M E S FN HRU EP OTA DR1CHLAND RP aA yvR iI lS eH ,E LS oC uiH iO s aR nO aLOB T r a n s m i t e d h e r e w i h t s i u o r n i v g i h a r h h E l e m e n t a y r S c h o o . l O u re es xa an mde ns i at ti oa i nt we ar se cp oo nr dt uo cf tt ee dr iR ni ae ch cl on rd dP nr a ca ei wi iS hc t To to i ll eB 2o 4a or fd hD t ege L a s u w a s p ev r o f r m d e t o d e e t m n i e h t e p o ps r e t yh o f c e r a t i n al e l al ti ons i ro eu ei c is vi en da bR ye hv t ii se od fS it f ca et .t T h i s r e p o t r p r e s e n s t o u r i f n d n i g a n d r e c o m m e n d a i t o n s a s w l e l a s t h e r e p s o n s e o f h t e S c h o l B o a r d ' s m a n a g e m n e . t C o p e i s o f h t i s r e p o t r h a v e b e n e d e i l v e r d e t o h t e H o n o r a b e l W l i i l a m C ,D ri t orneyfortheFif thJudici alDi st rictofLouis iana,a ndot he ra uthoro tR i e. i sas ro ee qn ue rn i e, dJ br y. ti s as et t ac l wA .tt S S :DGP: dl RE [ lD C SB: l 2L 0 }C Legis lat iveAudi tor n v e s t i ga t i ve Au d i tR e p or t RI i c h l a a r s h c h o l B r D e ln hd i EP l e mi e nS t a r yo S c h oo oa ld F i n d i n g ( S e p a g e s 7 8 . ) D e l h i E l e m e n t r y c h o o l S ( c h o o l r e or c d s i n ca i e t h d u r n i g h t e p e ia r o d JS u l y 1 , 1 9 9 9 , t h) o r u g N o v ed m bt e r 3 0a ,t 0 0 1 , c a s h c o l e c e t d o t t a i l n g a t 9 w s C a s h c o l l c e t e d to a t l n i g at 2 d e p o s t i e d i n o t h t e S c h o o ' l s ba at nl ke as c$ oh u1 n, t8 .7 O9 nl ma an no yt l a e s t $ 1 9 , 8 7 9 w a s n o t o e c a s o i n s ~ c h e k c s w e r e s u b i u e e o da en pk oa sc tc i eo du in nt o.t t heSchool 's b cy ot nh ce eS ss ic oo no sl tw hua ss cn oo nt cd ee lp a io ns gt tt ht ee fd af to c tr hc aa ts ah lc co ao sl hc ct od ln ef l cr ted b h s t i e d i n o t h t e S c h o ' l s b a k a c c o u n . t O n o h t e r o c c a s o i n s , c a h s c o l e l c e t d o f r u f n d r a s i w a s n o t d p e o i s e t d a n d t h e c o l e l c i t o n r e c o r d s a e r m i s i s g . M s S . l a l e i M a r t n i , f o m r e r M s . S a l e i M a r t n i , f o m r e r b o o k k e e p e , r s t a e t d t h a t s h e w ae srs b o o k k e e p e , r w a s res p. s oM na sr it bn ef l or f rt pe rr es pt aa rt nd i gt aa lt os fh te hc eo Sl cl hc ot oe l' smo dn pey e os if so t .n rf et ph s oe nS sc ih bo eol l o' f rpd re epo as rt n. i gal M i u h e h e d r m o s p i s s u t d e n t s p , r a e n t , s a n d s h c o o l p e r s o n n e . l M s . M a r i t n a c k n o w l e d g e d t h t a h s e w a s r e s p o n i s b l e f o r a l o f t h e School' st hnds. 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Ri chl andPar is hSc hoolBoa rd-Del hiEle me nta rySchoo l 3T e t a c e r o r s t ao f m e mp b e rs a pu r e n u m b r e e dh rh ee eh c iS pc th wo ho el nb uo f nk dk se ae er r uh t no r el dd ig ni tv oe te ha ec b o o k k e e p e . r A l lc ol ec io t nsshouldbedeposit edona t m l s s Ci op le ey l cb tr oa i ni e. r cs ori dsa st hi oue ll dbm ea rn en ce or n. ci ledto d e o s t i e c o d r n m y H a v e p o r p e r s e g r e g a i t o n o f d u t e i , w h en e v er p o s s b i l , o s h t a t ie n d v i i dn u a s l c o ls e t i n f u n d e l r u s t e ri er pc s ot ny se if bo em l os f rt md an kt ns i ga hd t ep ia rr oe wn nc da er pg on so tt i sd .s 7P i r n c i p a s l s h o u l d a t k e a n a c t v i e o v e s r i g h t r o e l n i h t e i f n a n c a i l o p e r t a i o n o f t h e S e h o l ac ch io t vo tl i yc fr ue ndi sc .ardsshoul 8S d t d b e u s e d f o r v a i l publi cpur posesandnotf orpersonalus e.d W e a l s o r e o c m m n e d h t a t t h e S c h o o l B o a d r e r v i e w a n y T h e S c h o o l B o a r d s h o u d l p o l c i i s e h t a tr a l o l w t h e p up r c h s a e o u n f i r m s at n d s u p p i l r v e i e wm a ny p o l c t d h o b o i a l o w h e p u c hi ai se es ot fh Lo or ua in sy ac i nh ai Cl oe nn t, s ia us t tt oi i ns .a Fp ne i aa lr ys l ,t wf ee ra eo cv oi ml ma eo nn do tf ht th a te he es u f n u p p i l e sa for f D r t o h f i r c o s n an ni yo cr ht is dra l ed nr .s ri es vt ei i wc he t it sl im ng oe f ry mf ar it t oe no aF ni dth aJ t ku ed ai pc pa rl oD pi is r at ti et eo l gf aL lacu ti oi i na ,ta o n i l c u d eA s e k n i r eo t s t i u i t n . 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Oe nqu Je at ne ud re a y, 1r ,n 2t 0a 0u 0d ,i St upo er ia nl es t nc dh eo no tl J. ohM ns R.B .o San ti r ne i T h e S h c o o ' l s p r o c d e u e r s r s u r e s f s Re og ba in nt eh ta et ,p Cr Pc As ,s h. t eHSo cw he ov oe lr B, oae dl r sE ' exl tm er ne at la fr uy nh da sd ab ue de in or, t m a n u a l l l e m o d f i ed as b o D hi e n f o l o w sw : ti e ab c h eh r c a l s s r c e r o d u d t i e d i n t ee p r io r y ea r w i he t n o j a o r i f n d n i gs a n dP w a s te ue ni r ep dt nc i or t hs t es po iu r nl cd pb i ae lr a n o t a u d i e t dh i 2 0 0 0 . n t h e u u rm e a l l s h c o o l s l i l a t h a b f h o o , l n i t s e a d o f t h e b o o k k e e p e bu ud si ne i ed se sa mc an ny ae gr e. ,I r bn eI gO ac nt to of ur pt go a2 r d0 e0 t0 h, eM ss y. sK ew t mat ay nb de a n d a c o p y o f a l l f n u d a r i e s r a u o t m a e t a l s c h o o l , s w h c i h w a s c o m p e l t e d b y u J l y 2 0 0 1 r e q u s e t f o r m s w l i l b e s e n t t o hebusi t nessmanaee r. y A n e w P r o e c dh u r e s M a n u a l w a s a l s oi p u t i n p al e c .w ns I l gh. tof o u r i f n d i n t e m a n u a w i l b e m o d i f e a s o f o l : t e c a h e r c l ag s e r c e i p t e r cl o r d s s h o u d l b e td u n r el d n i o t h t ei p i r n c i p a l n i s t a e d o f t h e b o o k e e p r e a n d a c o p y o f a l f u n d a r i s r e e r q u e s t f o m r s w i l l b e s e n t o t h t e b u s n i e s s mt ne a al gh ei rE .l We ee et f er ly thb au tt hf t er co re reb co po t ok r ce ep de ur rM ess w. eS ra el ii ne place a D m n a o m r k Ex ecul ivcSu mmar y M ah re tf n" i nn i td en" iM t oa nl af la ys i g n o e r dn h t s e p r c e u ri s e . n I a d d t i o i " T t a e e e t h n ea rn ac ee t di bO ye tf hi ec R" io ca hr ad l na dc Po an rs st i ha St ca hr oe on l, Bo ot ac ro dn .donednortol Ri chl andPar is hSchoolBoa rd-Del hiEle me nta rySchoo l T e R i c h a l n d P a ri s hS c h o ol B o d r ( S h c o lB o ar d ) a s cr e t a e d b R . S . 17 5 : 1 o t p r o v de i p bS u i l c e dh u c a t o i n o r h t e h c l d e r n w i h t ia n R e h lo n a d P a i r h , Tw h e c h o o l By o a r d i s u tt h o i r z e d b y R . S 7 8 : 1 t e i h c s a o i o i e n e i s e t h a oo fs Lt oa ub sl i is af np ao al ni di te hi ea rn ed gr ue ag l tu ol i nt sn os fi hf t er Lt os uo iw in s as ng ao Bv or rm a dS on ft Ec lo mn e es nt an t rt yw aa ni dh Sh ee cl oa nw ds ao yf r Et de u. c1 at it t oe n. T c s e r s Sh he c oS oh lo Bo ol aB doa r or pd ei as r tc eo sr eo lp vr e ei ned so hfn c oi on se l wmi te hm nbe i hrs t ew pah io r sa hr wee tl i hc ate od t tf ao lr et ne om r ll mso ef nf to ou fr ay pe pa rr o. xT mhe i at ely 3 5 , 9 0p u p l i . s M s . S a l i l e M a t r i n s e v r e d a s h t e b o o k k e e p e r o f r D e h l i E e l m e n a t r y S c h o l ( S c h o ) l r f o m ] 9 9 1 u t n i l h s e r s e i g n e d i n N o v e m b e r 2 0 0 1 . O n F b e u r a r y 8 , 2 0 0 2 , o f f c i i l a s o f h t e S h c o o l B o a d r b c e a e a w a r t h a tt M . s M a r i t n h a d c h a g r e d ps e s r oe n a l t e m s a t Wo l a M a r t a n d A B C DB s r t i b u or t A e s , s , e h d et xs ta em nr r lu a al ut dM ie os t r. ,K Ma sh .y BP oo no nl i, eS Rc oh bo io nl eB to ea ,r Cd Pb Au .i Mn ss .m Pi oa on la ag ne dr Me sn .t Ra oc bt id nt eh te eS sr ac t ro to dl e ai ro ea vr e' i ws os f. h e s t i r d e n a c i t v t i y f u n d f o r t h e S c h o l . M s . P o l a n d M s R o bi n e t e d o n es i n d o n F bt e r u r y 2 6 , 2 0 0 2 , n o f i d e ho t e L e g i l s io t v e u d t i o. r . W e c k oi ws lc ev de gh ee td hm ev ai ss si sn i ag t nm cv eo p o h s n i i i n n o h i t s t a f . T s i n i e s i t g a i t e aa ur dv ii td we ad st ci oa ni dv ue ts c et dg ta ot do en tb ey mtS r iu np ee hr t et pe rn od pe it r ea yJ t on fA hR t e. sS ea rr t an na an s cd ta oh i ni sn .s T h e p r o c e d u e r s p e r f o m r e d d u r i n g t h s i i n v e s i t g a i t v e a u d i t o c n i s s e t d o f 1 ( ) n i t r e v i e w i n g e3 me pl oam eei y sin ng a dse ol fc it f ci ad lso ofu tm heSn ct ha ood l;e 2c ( )or nts i er vf ieh wiS nc goo thl er( p4 er soa nsi asgi pn a pru or pi rs at i en ; ( pp) flx r e oc mbl r in ns ga tt es tl se tw ote hed exc te ntwe es con nsir de redd no cet e sse ar yh oo t ac; hi e) vem ouk rn pur poq sei ;ae nda (5d )revi ewi ng a Tp hei ra es ue tst l ofe oua ris n. ves tiga tiveaudi tarethefindi nga ndre comme ndati onsher ein Ric hla ndP ari shScholBoar d-Del hiEl ement arySc hool D h e m y r ) e n e t n e d th he rl oi uE gh hl Nl oe vn et ma beS rc 3h 0o ,o 2l 0( 0S 1c ,h co ao sl ha cr oc lo er l cd ts es di td oi tc aa it l nh gt ah ta ed l au sr ti $s 1g 9t 8h , 7p 9e wr ai so nJ ou tl dy e1 p, o1 s9 t9 i e9 d, ne i td o t e S c o o ' s a n k c c o u n t . O n m y o c a c i o n s , e k c s w r e u s t t i u t d o r c a s h c l ec t f o r c o n c e s s ob i n s h t u s c o n c e a i l n g t h en a f c t t h a t a l l cc a s h c o l ee l c t d e bb y h t e Se c hf o o l w a s oo t d p e o i s t d e i n o t t h ea S c h o o l s ' b a n k a c o u n . t O n o t h e r o c c a i s o n s , c a s h c o l e l c t d e f o rn f u n d r a i s e s r w a s n o t d e p o s t i e d a n d t h e c o l e l c t o i n r e o c r d s a r e m s i s n i g . M s . S a l e i M a rt in, f o r m e r b o o k k e e p e r , s a t t e d h t a t s h e w a s e r s p o n s i b e l o f r p r e p a r n i g a l o f h t e S c h o o ' l s d p e o i s t . s M s M . a r t i n f u r h t r e s a t t e d t h a t s h e o c l e t c e d m o n e y r f o m s t u d e n t s , p a r n e s t , a n d su cn hd oos lpersonnel.Ms.Mart inacknowl edgedthatshewasres pons ibleforalloftheSchool' s f . 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T r e aw l n 9 a p il e t Th he ee ff ao tr c t, hc aa ts $h 1t 9o 8t , 7i 9g ic n$ c1 a9 s, h8 w7 sw a ns oy tn do et pd oe ik s to ds e ad p. p, et ac sk r te ot ho vr a epl ba ey es na cn od ncb eo ao ek l dfa bi yas cl oe us pw le er oe f m e h t o d s . F r i s , t c h e c k s o l e l c t e d f o r e a b r o o s l a e s i s f , r a i n c u l de d nu i d e p o s t i s o f c on c e s io s n s al e . s C o n c s io s s a l s ar e n i h t e o r m o f c a sh a nd w e r e s u b m t i e t d y t h e j a n t o s r a o l n g w i h t a r e c i e p t te o M sn . M a te r n i S n i c e t hf e s e s a e l s a e m a d e i n c a se h, c n t T e o , t p h h t u d fh oe rc ck as ss hh to hb ul sd cn oo nt cb ee ai ii l nc gl tu hd ee fd ai cn tt hh t ae td ae lp lo os fi hs t e. ch ae hr s ff or r me ci o. na cp ee sa sr os i nt aa s lt ec se wc ak ss nr ow te dre ps e ou sb is ei t dt .t ( S e e a p p e n d x i a t A t t a c h m n e t I f o r a n x e a m p l e o f a c h e e k s u b s t t i u t o i n s h c m e e ) . S c e o n d , moneycoll ectedduri ngfu ndr ais ersforGreaC t A m e r c i a nR O p p o t r u n i i t e ,t s N o d r i s N e w t r o k Dw ia cs s on uo nt t a d r , J u m p p o e f o r H e a r , a n d T s h i t r s a l es e d p o s i e t d . T h e c o l e l c t o i n e r c o r d s f o r h t e s e M e h t o d s o f C o n c e a m l e n t : u f n d r a s i e r s a e r m i s i s n g f r o m h t e S c h o o . l M . s M a r in t 1.C w s urt e a s r e p s o n i s b e l o f r o c l l c e t n i g mo n e y a n d ta hhe eh dc ek ps ose ir se t as nu db tt hi et ed lai tn et dow m a i t n a i n n i g h t e r e c o r d s f o r h t e G r e t a A m e r i a c n c s w a s r e m o v e d . O p p o r u t n i i t e s a n d N o d r i s N e w t o k r D i c s o u n t C a d r ue f ndc ro al sec i re s.a Mnd s. Kt aye ed So tv epr heo ns ,te. ac hea rt ,i st atl edthat 2.C i h n fuol nl de rc at io sn err se aco rr ed ms if so sr ns i ge .verals moh ni er yae nt ded ef r cu on rd du sr fs or rs t. hee Jut mpMRs opM efor rn Ha ea rtand T s t a s l s a r i e Ric hla ndP ari shScholBoar d-De lhiEl ement arySc hool M s . M a t r n i e s rn c i b e d hd e r b o o k k e e p n i g d u t e i s a s c o lk e l ca t o r o f a la l m od n e yl f o r t he e s th u d n e t ad ce tp vo i is ti yt f un d . M s . Md a t r i s a t t e t h a t h s e m a i n a t i n e d h t e b o o s n d p r p e r e a l o f t h S c o o l s ' s M s . M a t r n i a s l o t s a e t d h t a t s h e p e r s o n a l y c o l e l c t d e h t e m o n e y o f r h t e G r e t a A m r e i c n a Ops poM tua r nr it ii t en ss ut f nt de ad r is et rh ,a ht t eNos r dl i s NA e t w o r k D s i c o u n te C a r d u f n d r a s i e rn , p c i t u el r s , a n db y e a r b o o k a e s . s m n e t i o n d e p r v o i u s y l , t h e m o e y c o l e c t d e y M . a M s M . a t r i n f o r t h e t w o u f n d r a s i e r s w a s n o t d p e o i s e t d a n d c h e c ke s s h e p r e p a r e d a l l o f h t e f o r y e a b r o o k a s l e s a p p e a r o t h a v e b e e n s u b s t t i u e t d o f r c a s h i n t ca os nr ce es sp io on ns si sl ae ef l so dr ea pl oo sf it st .e MS sc .Moo al ts r nfu i an cd ks n. owle dgedt hatsheh School'sdeposit s. w b h h ' I n a d d i t o i n , t h e S c h o o l s ' p i r n c p i a l , M s . C r a o l y n F r a n k s , d s i c o v e e r d n i v o i c e s o t a t i l n g $ 2 6 9 f o r m A B C D i s r t b i u i t n g a d d r e s e d o t h t e S h c o o l h t a t w r e e m o r e t h a n a y e a r p a s t d u e . M s . F r a n k s h t e n c o n r o n e d Mao s . My a t r i n r e g r a d i n g t e p u r c ha e s r f o m A B C Da i. t s r b i u n i . A s e r ss u le , t M s . Mhe rti a n o a n n l d h n t n a t e h t Sb ct hf oi oe ld 't sa Wm -n I Me ao tr r cd re er da tn i cd ap re dr ts oo ph ua rl cy hp aa ei s st cs he oi ov lo ui s pc pe ls e. i sM ns dM ua nr it oi f rg ms sgt od f ra ha rt e hh c lu i ds ee r nd ,t g r o c e i r e s , n d c l t o e s o r h e r e s l f . A c c o r d n i g t M s M . a t r F a s h m s s onto i p u r h a s e wa h a s h eh n ef d e d r f o W l M a t r . M so . F r a n k s si an t t, eM dp ts h. as tr hn s ek ge aa vv ee Mi se .r Mp ae rr ini t p m o o c h e m r b l s a l s u p i l e o f rh r c h ld e r n . M .Franks s ee xr pc li as ns i ei dn ht t at tp ,u nr i ha t es pu an ti s ,f ho t em Ss c, ha oe ot l, hs ah so pe as d, i fn od rs hc t eh so eo i e t m s f o r n e e d y c h i d l r e n w h o c o u l d n o t a f o f r d h t e p u c r h a s e s . Mse sd .MaaSc rh io t no sl tc ar te ed di tt hc aatr sd he M s . F r n a k s s a t d e h t ts a h e n e v r e o t l d M . M t r a ni i h t t s he u c o u l d p u c h a et s p e s r o a l c l o h t i n g o r g r os c e i r s w t ha t h e S s e t d a h o ehg tc hh eo po ul r' cr hc ar ed s si oc fa pr e. sn r oT nh ae lt co lt tl o hc io ns gt ap na di gb oy r ce et re esS i wc ao so $l 3f 1r 0t co lp otu hr ec sh fa ors er ro sc ee lr fi .esand M s . M r a t n i s a t t d e h t t a s h e w o u l d r e m i bd u s r e h t e S ch h o o l o f r t h e e s p e s r o n a l i e t m s . Theseacti onsi n di ca ep t os ib eev l ol i at ionsofthefolowingLoui si anal aws R S t R. S. . .1 14 4: :6 17 3, 4" ,T "h Maf l" f1 asanceinOf e ice "2 Ar ti cle7,Secti on14oftheLoui sia naConst it ut ion3 T u d rmdi n o o theri ndi vidua lsaresubje cttoformalchargeisatt he dh ie sc ra ec tt oa i nl oe ft he sa tt ii r cn taa ts ot new r yh .e 1 R . . S 1 4 6 : 7 r p o i v e d , s i n a p r , t h t t a t e h t f i t s l i e m s i p a p o r r p a i o i t n o r a t k n i g f o a n ~ i h g n o f v l a e u h w i h c b e o l g n ~ o t a n t o e h r e , h t i e r w ho t i u h t e c o s n n e t f o h t e o h t r e t o h t m e a s i p r p o r p a i o i n o a t r k n i g o , r m y a e s f i u d l u n e t o c d n u t c p , r c a c i t , s r o r p e e r s n a t o i t n . s ' ~ R S , . 1 : 3 1 o i s i a t t t e f a c n e c s n i d e n p c i i r u c i o e h 1 n e t o a e u e o r a f l i o4 t p r4 e op f rr mv nd a ye d, tn u yp ar l w, uh f la ym ea r ul q ra i ds e on fe hi mo i ,f si a sb ci u he oo im f ea c rt of ew r mh pe oa l en y ey (u ; )b 2 nl i eo t nf oc i t ne lo a yr l pp rb e ol f re mm np a yl sy ce u hs da tl u y( n) i ai nt nn u ai l wn ul f ly mr nf a ns r; e o r 3 ( ) k o n w n g y l p r e t i a y n t o e h u p b i l c f o i f e c r r o p u l b c i e m p o e y , e a e d r i h s u a h t o i r y t t , o n i e t n o i t n l a y l r u f e s e o r a f l i o t p e f r r o m a y n u d y t a l w f l u y l e r q i u e r d f o h m i r o o t p e f r r o m a y n s c u h d t u y n i a n n u a l w u f l ~ n r n t r e . 3 A r e 7 , S c e i t n 1 4 o f h t e L u o s i a i n a C o s i t u o t n p o r v i s e , n p r , t h t t a e c x p e t a o s h t w r s i e p o i v e d d b y a d s i c n o t s t i i t u o , n h t e u f ~ i s d , r c d e tr i , p o r p r e y t o , r h t n i g o s f a v l e u o f h t s e a t e t o r f o n a y p o i l e l t l a s b u d v i s i o i n a h s l n l o b t e o l a d e n p , e l d e g d o , r o d ~ I t a d e o t o r o f r n a y e p r o s n a , s o i c t a o i , n o co rpo ra ti on ,pu bl ico rpr iv at e. Recommendati ons W e h a i d o c e o n tu he ap ir ac lo fm u. nm de sn cd oe lt ea l ct tt dh e bR yi nh i dl in vd dm i uP aa lr ss ch hS oc oh so l al eB r dlo pa e or sq ie en t df pc oe r pp eo rl li yi ae ns da un sd ep dro oc f re td hu er rsi i nt te ne ds eu dre p r o s e s T h e s p r o c ee d u ee r s , a t a n i m i u m , so h o u d r e u r i er t h e f o l o w i n g : Ae lc Srd hs c oA olc rt ecordsshoul dbemai ntai nedinaccordancewiththeLouisi anaPublic R o . 2A l nd vi i du al sur ec ei vi ng u f nd ss houldprepareandmai nt ai nacc uratere cords r li e i e Te hf ec St cn hg oa ol ll bf ou on kd ks ec eo pl ee rc st hd o. ul di gt vet i acb e hoo ek t ak ce he ee rr o. rst affmemberapr e-numbered r e c e p i t w h e n f n d s a r e u t n r e d n o h e p A l c o l e l c t o i n s h s o u l d b e d e p o s e l i d o n a i t m l e y b a s i . s C o l e c i t on e c o d r h s o ul db er ec on cil ed ovd t ppo e it s re c or ds in ait im e ly mla nner H a v e p r pr e r s g e rs e g a i i , e v c o l e l c t no i g u f n d s d r i et co ln t yo ff od r mut te s us dw enh sen t ne a de pr aro ns e ti sb al r, es no ot th ra et pn s od ni ii s bd eua l os f rmaking t h e r i o w n d e p o s i s t . 7S Pc rh io no cl pac i lsi hit s uf o dnd l ak. t eanact iveovers ightrol ei nt hef inanci alopera tionofthe S c o ola crt ev di ty cau rdsss houl dbeusedforvali dpubl icpur posesandnotforpers onal u sh e . W e a l s o r e c o m m e n d t h a t h t e S c h o o l B o a r d r e v e i w a n y p o l i i c e s t h a t a l o w h t e p u c r h a s ea o u n i o f m r s a n d s u p p l e i s f o r a n y c h l i d e r n , a s t h i s a p p e r a s t o b e a v i o a l t o i n o f h t e L o u i Cou oi ns ti s tn i ua ti or nv .ie Fw nat i li ys l ,i wf er rm ea ct oi mn ma en nd dt ta hk tea a hp t epr Do ip tr s ra ct i tAl tg ta ol na r ec yt on f r, tt hei Fn ic fu hde t us J dee ci i as i la Dn sf i tr ictof L a e h n o o i e e i o o l k n i g rest it uti on. Ri chl andPar ishSch oolBoar d-De lhi Element ar yS choo 10 AtachmentI A p p e nu d i x x a mS pl eho CheckS b st tE i ut i on c ef me T o n i e o o a yh ee af bo r ol ol kwsi lg a esd te hp ao ts wt ed ra et sd ubA sp ir t ui t tl e1 d4 f, o2 r0 c0 a0 s, hf ir nc to hn ec ce os ns ci en ss is ol ne ss as lh sow e ds et ph or ie s te .cheeksfor 1 an t i or s ' e c i e p t i n d i a i n g t eam o n to f c on c s s i on s al e ol c l ct e e d nt c a h s 1. 11 .J M . s M a r tr n i ' s r e c e i p tc nnt i d c i a th n i t h eu a m o u n t f ce a s h h s e rs c e e v e f r oi m h e j. a n t i oe r s . 1 1 . R p a e T c r n n h o t c o ae s lc ee si at ns df tr ly i ee ca or rb ro eo pk s dl ns i g. cg ah se hs we ah se rc ek ms ow vo ee de fi oc r mlu td he ed di ei pt oe sd td i .e Tp hs ui sf co , hr eo kn sc ws es ri en u s b t s i u t t eo d o f r c a h s .os 11 Ri ehl ar ~dPar is hS choolBoa rd-Del hiE~e me n~a rySchoo ~ AtachmentI Management ' sResponse OR F FI C ES O FH RI CJH ND. PA C OLNB ONA RD. OL HA N , N I PR ,T OI .S BH OS XU 5E 9R 9O RN AR YVSI LA L E , L O U I SP A I N A7TE 2D 1 6E 9T'~ 02t~'']L ~=' ;,~:23 " Re bi o ee rn tt eo ughton June11,2002 ~,, V Gic ngP i ee rs Pd en i rt ce r P s d e r i e O f i f c eo f L e g s i l a i t ve A u di tor S a t t e o f L o u i s a i n a A t n t : D . r D a n e i l G . K y e l Ot . .BR oo xug 9e 4, 39L 7A70804-9397 BPa on e a r D r . K yi e t TD h e f o l o l w n g e r s pon s e si i p r ov d i e d e r at v i e t o y u r f n i d in g a t De h i E l e m n t a r y Soc h o l U p o n e n i g a m e S u p e n t e d e n t o nl J a n u a y r 1o , 2 0 0 0 , r I es q u e s el d c u r e ne t a u d i s t f a lo s c h o s l . M en n e B d x n t v t u t e er qs u. eB sb to en dn .i DR eo hb l id Ei le et mt e, nr tt ah re yn ,S wc ih to ho Ml s, r .o Sa ar l' is l eo ME at te r ir na al sd bA oc oi ki ey k et pF rn e ,d hs ar dA bu ed ei no ar u, dp ir eo t de td he ed po ra os i r yr e a r w i h t n om a j o r i f n d n i g s . T h e r e o f r e M s r . R b n i e t e t d i n o t a u di t D e h l i E l e m e n t a r y S c h o o l r M r s . M a t r n i i n 1 9 9 9 ( t h e y e a r t h a t t h e n i d i c a e t d f n i d i n g s i n y o u r e r p o r t s t a t r e d a t k i n g p a l c eo ) . D u r n i g h t e 2 0 0 0 2 0 0 1 s c h o o l y e a r a n e w B u , n i ; e s s M a n a g e r w a s h i r e d . I n O t c o b e r 2 0 0 0 , M s r . K a h t y P o o l w a s n a m e d t o h t i s p o s i i t o n . B e o f r e t h i s t m i e , a l s c h o o l s w e r e n o t m a i n t a n i i n g t h e r i b o o k s w t i h a n a u o t m a t e d s y s t e m . S o m e s c h o o l s k e p t t h e r i b o o k s m a n u a l y l . M r s . P o o l b e g a n t o u p g a r d e t h e s y s t e m a n d a u t o m a t e d a l s c h o o l s . B y J u l y 2 0 0 1 , D e l h i E e l m e n t a y r S c h o o l w a s ac t u o m a t e d i n t h e r i b o o k k e e p n i g . A n e w P o r e c d u e r s M a n u a l w a s a s l o p u t i n p l a c e f o r a l s c h o o l a t i v t i y f u n d s . ( Y o u h a v e a c o p y o f o u r P r o c e ; d u r e s M a n u a ) l T h e R i c h a l n d P a i r s h P o r c e d u r e Ma at ne us at lha pt s eth ce fs i ce i af lu ynd ss aa t tr ee sre nst i Sr ec ct td onfu i 1nd ws h. oPe ir ss ro en sa pl ot na sn bs i la ec ft oi rns ca s hr oea ol ls ao ca id t vd tr i yes ue f nd di s.Se tct I to a ss o t s i e r o n i n O n e , P a g e 2 " U n d e r n o c r i c u m s a t n c e s h a l l p e s r o n a l t r a n s c a i t n o s b e p l a c e d n i s c h o o l a c c o u n s t . Pr e s r o n a l t r a n s a c i t o n s i n c u l d e b u t a r e n o t l m i i e t d o t , l o a n s , c a s h n i g c h e c k s , p u r c h a s n i g s a t m p s f o m t h e s c h o o l a n d o r d r e i n q . a n d ~ l a v n i q . o f r m e r c h a n d s i e o f r p e s r o n a l u s e h t r o u o h h t e s c h o o . l " F u n d c o e l c t i o n s , r e c e p i t s a n d d e p o s i s t a r e a d d r e s s e d n i S e c t o i n 2 , P a g e 1 . P g a e 2 o f h t i s s e c t i o n s t a e t s t h e e x a c t p r o c e d u r e s t o f o l o w n i c o l e c i t n g f u n d s f r o m s u t d e n s t . n I i l g h t o f y o u r fr i n d n i g s , w e d o , h o w e v e r , f e e l t h a t t h e p r o c e d u e r s i l s e t d o n p g a e 2 s h o u d l b e m o d f i e i d . C a l s s e c e i p t e r c o d r s r f o m t e a c h e s r s h o u d l b e t u r n e d i n o t t h e P r n i c i p a l n i s t e a d o f t h e b o o k k e e p e . r A Dr ed hu l ic Ee lea ml el no tf art ye tm hesf err eo cu or rdv si wwei eg. r urW t nee dw nti i ol ta hl eo bor oe kq ku ei ee pei r,t Mhe sf r .u Mtu ar te r nth i aa , nt da sc ho ep cy ouo lf dna ot t p o h o e n l s r n l fO u n d r a s i e r r q e u e t s f o m r s b e s e n t t o t h e B u s n i e s s M a n a g e r t o b e k e p t o n i f e l a t t h e C e n t a r l f i f c e . n I a d d t i o i n a _ l c s h o o s l w i l b e a u d t i e d e a c h y e a r u n l k i e i n t h e p a s t w h r e e s c h o o s l w e r e andoml r ychosen. ]3 Y o u r r p o r th a s c i t d v i o a l t o i s o f " T e f t " a d M a l e s a n n i O f i f c e " w h c i a e ac t o i n s h t a t a e r n oe t c o n d o n e d ne o r o t l e a r tn e d b y t hh e R c i h ln a n d" P a r sf i ha S c hc oe o Br o a r d . W e f eh e l tr h a t h e c oo r e r c t p o r c e d u e r s w r i n p a l c e t a D e h l E i l e m e n a r y S c h o l b u t t h t a M . M a t r i n n e t n t o i n l a y g i n r e d h t e s e p r o c de u ee r s . A l l s c h o l p e s o n n e at l r e e r q i eo r d o c o pl y l ws i t h a l a l d oi p e t d B ot a rl d P o c i i e s, L s v s e u h i a d e n h c i h Bo ou ai ri da pn oa lR ce i ye ni i hd t eS pt aa st tt ae ns doa wn id lr ct oe ntL no i uu es ti on ba euC ho t ee pt oo lf cG i ymo fv o hr t em Re in ct ha al l nE dt Pi as i. r shT Sh hs c oa os ll Bb oe ae dn r , Si ncerel y Cc:K Ba ut sh ny i eP so soMla nager ]4
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