Audit reflects schools' overhaul

The system’s downsizing to get its finances under control is reflected in numbers included in the St. Landry Parish School Board audit for 2012-13.
Two property taxes up for renewal on Saturday provide about $9 million a year, plus $5 million in state MFP funds, money that is vital to the continuing stabilization of the system, officials note.
The public school system had 922 certified full-time classroom teachers as of Oct. 1, 2012, according to the most recent system audit.
Additionally, there were 32 uncertified teachers and 58 principals and assistant principals.
This compares to 982, 37 and 62 a year earlier.
The 2012-13 audit shows 660 teacher’s with bachelor’s degrees, 206 with master’s, 38 with master’s plus 30, two specialists in education and three holding either the Ph.D. or the Ed.D.
Notes in the audit also reflected:
Twenty-one elementary schools, six middle/junior highs, six secondary and two combination.
The average classroom teacher’s salary, including extra compensation was $46,877 (it was $45,491 in year earlier audit). When ROTC and rehired retirees are excluded from that average, it dops to $46,851.
The number of teacher FTE’s used in computing the average was 898 (980 previous year)
Class size characteristics as of Oct. 1, 2012:
Ninety two classes with 34 or more students (38 a year earlier) -- 30 elementary, 38, elementary activity, nine, middle;junior high; three, middle/junior high activity; nine high school; one, high school activity; two, combination; four, combination activity classes.
The Board of Elementary and Secondary Education has set specific limits on the maximum size of classes at various grade levels.
The maximum enrollment 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 and chorus.
On the audit date, there were 1,119 elementary classes, 118 elementary activity classes, 263 middle/junior high classes; 103 middle/junior high activity classes; 926 high school classes; 340 high school activity classes; 327 combination classes and 55 combination activity classes with 20 or fewer students.
The system’s pay-as-you-go unfunded actuarial liability for its health care and life insurance program totals about $270 million.
The board paid $10.2 million in the audit year for active employees and dependents and $7.1 million for retirees and dependents.