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Beauregard Parish School Board cites excellent AFR rating but flags sharp December sales-tax drop; approves multiple policy updates
Summary
Finance staff reported an "excellent" Annual Financial Report and operational revenue of $12.42 million, but noted steep year-over-year drops in two December sales-tax series; the board also approved revisions to policies on surplus equipment, purchasing compliance, parent and family engagement, and behavioral-health screenings.
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Finance staff told the board that Beauregard Parish received an "excellent" rating on its Annual Financial Report from the state and reported operational revenue of $12,416,742.23 for the year to date, slightly below the $13 million forecast. Staff said late collections during the year often narrow that gap.
The report flagged sharp year-over-year declines in December sales-tax collections. One series showed $721,856 for December, which the presenter described as a 73% decrease from the previous year's $1,000,866.81; a second series showed $750,452, a 67% decrease from the prior $1,000,259.494. Finance staff offered to provide comparative business-level data going back to 2021 for board review.
Board members discussed the potential implications of reduced sales-tax revenue for supplemental teacher stipends, with several urging the administration to prepare communications for families in case the supplemental checks are reduced. The superintendent said the retention stipend is scheduled for Jan. 15 as a single annual payment and estimated, tentatively, that roughly 350 of about 446 teachers might qualify, while noting that the estimate is not definitive.
On policy matters, the board approved several revisions and waived waiting periods so the policies could be implemented promptly or submitted to the state as needed:
- DFM (sale of surplus equipment): revised to permit trade-ins or student-device buyback programs, with proceeds directed to technology improvements and a requirement that data be securely erased; presenter cited Louisiana Revised Statute 17:87.6.
- DJE (purchasing): revised to include FEMA-recommended language requiring verification through SAM.gov to avoid contracting with debarred or suspended vendors; responsibility for compliance was assigned to the superintendent or finance director.
- IFD (parent and family engagement): revised to align with State Department of Education guidance; five bullets were edited and one new bullet added so the district meets LDOE expectations.
- JGCF/JGCA (behavioral-health support for students): revised to expand optional mental-health screenings to kindergarten through 12th grade with parental written consent, confidentiality protections, limits on use for discipline or academic decisions, and other safeguards; presenter referred to Act 469 and Louisiana Revised Statute 17:416.24 as the statutory basis and noted effective provisions are subject to funding availability.
Each policy revision was moved, seconded, and approved by voice vote during the meeting.

