NEW ORLEANS EDUCATIONAL TALENT SEARCH PROGRAM, INC.

## 

## 

## FINAL AUDIT REPORT

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**ED-OIG/A06-D0015**

**October 2004**

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Our mission is to promote the efficiency, U.S Department of Education

effectiveness, and integrity of the Office of Inspector General

Department\'s programs and operations. Dallas, Texas

NOTICE

**Statements that management practices need improvement, as well as
other conclusions and recommendations in this report, represent the
opinions of the Office of Inspector General. Determination of corrective
action to be taken will be made by the appropriate Department of
Education officials.**

**In accordance with the Freedom of Information Act (5 U.S.C. §552),
reports issued by the Office of Inspector General are available, if
requested, to members of the press and general public to the extent
information contained therein is not subject to exemptions in the Act.**

October 21, 2004

Robert McFarland, Executive Director

New Orleans Educational Talent Search Program, Inc.

4215 S. Claiborne Avenue

New Orleans, Louisiana 70125

Dear Mr. McFarland:

Enclosed is our final audit report, Control Number ED-OIG/A06-D0015,
entitled New Orleans Educational Talent Search Program, Inc. (NOETSP).
This report incorporates the comments you provided in response to the
draft report. If you have any additional comments or information that
you believe may have a bearing on the resolution of this audit, you
should send them directly to the following Education Department
officials, who will consider them before taking final Departmental
action on this audit:

Jack Martin

Chief Financial Officer

Lead Action Official

> 400 Maryland Avenue, S.W.
>
> Washington, D.C. 20202
>
> Sally Stroup

Assistant Secretary, Office of Postsecondary Education

U.S. Department of Education

1990 K Street, N.W.

Washington, D.C. 20006

It is the policy of the U. S. Department of Education to expedite the
resolution of audits by initiating timely action on the findings and
recommendations contained therein. Therefore, receipt of your comments
within 30 days would be appreciated.

In accordance with the Freedom of Information Act (5 U.S.C. § 552),
reports issued by the Office of Inspector General are available to
members of the press and general public to the extent information
contained therein is not subject to exemptions in the Act.

Sincerely,

/s/

Sherri L. Demmel

> Regional Inspector General
>
> for Audit

Enclosure

+------------------------------------------------------------------+---+
| # [Table of Contents]{.smallcaps}                                |   |
+------------------------------------------------------------------+---+
| #                                                                |   |
+------------------------------------------------------------------+---+
| #                                                                |   |
+------------------------------------------------------------------+---+
| Executive Summary                                                | 1 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Audit Results                                                    | 2 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| **[Finding No. 1 - Violation of Program                          | 2 |
| Regulations]{.smallcaps}**                                       |   |
+------------------------------------------------------------------+---+
| > Participant Eligibility Was Not Documented                     |   |
+------------------------------------------------------------------+---+
| > NOETSP Did Not Provide Services to Participants                |   |
+------------------------------------------------------------------+---+
| [Recommendations]{.smallcaps}                                    | 5 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| [Finding No. 2 - Excess Cash]{.smallcaps}                        | 7 |
+------------------------------------------------------------------+---+
| **[Recommendations]{.smallcaps}**                                | 8 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| [Finding No. 3 - Unallowable/Unsupported Costs]{.smallcaps}      | 9 |
+------------------------------------------------------------------+---+
| **[Recommendations]{.smallcaps}**                                | 1 |
|                                                                  | 0 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| [Finding No. 4 - Single Audits Not Properly Submitted to         | 1 |
| the]{.smallcaps}                                                 | 2 |
|                                                                  |   |
| [Clearinghouse]{.smallcaps}                                      |   |
+------------------------------------------------------------------+---+
| **[Recommendations]{.smallcaps}**                                | 1 |
|                                                                  | 2 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Background                                                       | 1 |
|                                                                  | 3 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Objective, Scope, and Methodology                                | 1 |
|                                                                  | 4 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Statement on Management Controls                                 | 1 |
|                                                                  | 5 |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Appendix A -- Unallowable/Unsupported Costs                      |   |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Appendix B -- Selected Portions of OMB Circular A-122            |   |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Appendix C -- NOETSP\'s Response to Draft Audit Report           |   |
+------------------------------------------------------------------+---+
|                                                                  |   |
+------------------------------------------------------------------+---+
| Appendix D -- NOETSP\'s General Concerns                         |   |
+------------------------------------------------------------------+---+

EXECUTIVE SUMMARY

New Orleans Educational Talent Search Program, Inc., (NOETSP), a
nonprofit corporation, materially failed to comply with the Higher
Education Act of 1965 (HEA), as amended, regulations governing the
Talent Search Program, and its approved grant application. During the
period September 1, 1998, through December 31, 2002, NOETSP did not (1)
comply with the grant performance requirements, and (2) properly account
for \$1,937,980 in Talent Search Program funds.

**[Violation of Program Regulations]{.underline} --** NOETSP materially
failed to comply with Talent Search Program regulations, and did not
meet the grant performance objectives stipulated in its approved grant
application. Specifically, NOETSP did not (1) document needs assessments
for its participants, including whether the students were low-income or
prospective first-generation college students, and (2) maintain a record
of services provided and educational progress made by each participant
as a result of the services. Based on its material failure to comply
with the grant objectives, NOETSP was not entitled to retain the
\$1,937,980 received on this grant.

**[Excess Cash]{.underline}** **--** NOETSP drew down more money from
the Department of Education (Department) than it expended. For the
period September 1, 2001, through December 31, 2002, NOETSP drew down an
excess of \$301,034.

**[Unallowable/Unsupported Costs]{.underline}** **--** For the period
September 1, 1998, through December 31, 2002, NOETSP received
\$1,564,061 that was either not allowable or not adequately documented
to support that the cost was allowable under Federal cost principles.

**[Single Audits Were Not Properly Submitted to the
Clearinghouse]{.underline}** **--** NOETSP did not comply with the
Single Audit Act by failing to submit its audit reports for the fiscal
years ending June 30 of 2000, 2001, and 2002. We notified the Department
of this condition during our audit.

We recommend that the Chief Financial Officer, in collaboration with the
Assistant Secretary for Postsecondary Education---

  --------- ------------------------------------------------------------------
  **1.1**   Require NOETSP to return the questioned costs of \$1,937,980.

  **1.2**   Calculate and collect imputed interest on the \$1,937,980.

  **1.3**   Take appropriate action pursuant to 34 C.F.R. § 74.62 to protect
            future Talent Search funds.

  **2.1**   Require NOETSP to return \$301,034 in excess cash.

  **2.2**   Calculate and collect imputed interest on the \$301,034.

  **2.3**   Calculate and collect excess cash and imputed interest for the
            period December 31, 2002, to present.

  **3.1**   Require NOETSP to return \$1,564,061 in unallowable or unsupported
            costs.

  **3.2**   Calculate and collect imputed interest on the \$1,564,061.

  **4.1**   Require NOETSP to submit all required audit reports to the Single
            Audit Clearinghouse.

  **4.2**   Require NOETSP to resolve the questioned costs of \$228,575 and
            \$262,293 shown in the audit reports, for the years ended June 30,
            2000 and 2001, respectively, and any additional corrective action
            issues identified in the audit resolution process.
  --------- ------------------------------------------------------------------

(The questioned costs in Findings 2, 3, and 4 are duplicative of the
total grant costs questioned in Finding 1.)

NOETSP materially failed to comply with the HEA, specific Talent Search
Program regulations, and its approved grant application. Specifically,
NOETSP demonstrated weak management controls and (1) did not comply with
program regulations, (2) drew down more funds than it expended, (3)
spent grant funds on items that were either unallowable under Federal
cost principles or did not adequately document the expenditures, and (4)
did not comply with the Single Audit Act by failing to submit its audit
reports for the fiscal years ending June 30 of 2000, 2001, and 2002.

We provided a draft of this report to NOETSP. We received a response
dated August 22, 2004, and received an addendum to the response dated
August 25, 2004. We have included the entire response and addendum as
Appendix C to this report. In its response, NOETSP disagreed with each
finding and recommendation, and submitted an explanation and various
exhibits to support its position. We have summarized NOETSP's response
to each finding in the [Audit Results]{.smallcaps} section of this
report. We also have assessed NOETSP's general concerns not specific to
the audit findings, and have included that assessment as Appendix D to
this report.

After assessing NOETSP's response and addendum, we have not changed our
findings or recommendations, but we have revised our report to more
clearly and fully address issues raised by NOETSP's response.

## FINDING NO. 1

## VIOLATION OF PROGRAM REGULATIONS

## [Participant Eligibility Was Not Documented]{.underline}

NOETSP did not document the required needs assessment for any of its
student participants, and did not document that at least two-thirds of
the participants were both low-income and potential first-generation
college students.

A grantee must determine whether a participant is eligible to
participate in a Talent Search Program under 34 C.F.R. § 643.3, which
includes determining whether the participant needs one or more of the
services that may be provided pursuant to 34 C.F.R. § 643.4. For each
participant, a grantee must maintain a record of the basis for its
determination that the participant is eligible to participate, including
the needs assessment for the participant (34 C.F.R. § 643.32).

Under 34 C.F.R. § 643.10 and § 643.32(b), a Talent Search grantee must
serve a minimum of 600 participants per year, and must ensure that at
least two-thirds of the participants served will be low-income
individuals who are potential first-generation college students.

A low-income individual is defined, in §402A(g)(2) of the HEA, as an
individual from a family whose taxable income for the preceding year did
not exceed 150 percent of an amount equal to the poverty level
determined by using criteria of poverty established by the Bureau of the
Census.

HEA § 402A(g)(1) defines a first-generation college student as an
individual where neither parent has completed a baccalaureate degree; or
in the case of any individual who regularly resided with and received
support from only one parent, an individual whose only such parent did
not complete a baccalaureate degree.

For dependent students, HEA § 402A(e)(1) states that documentation of
status as a low-income individual is to be made by providing the
Department with:

(A) 
(B) 
(C) 
(D) 

A signed statement from the individual's parent or legal
guardian;Verification from another governmental source;A signed
financial aid application; orA signed United States or Puerto Rico
income tax return.

For independent students, HEA § 402A(e)(2) states that documentation of
status as a low-income individual is to be made by providing the
Department with:

(A) 
(B) 
(C) 
(D) 

A signed statement from the individual;Verification from another
governmental source;A signed financial aid application; orA signed
United States or Puerto Rico income tax return.

Based on guidance from the Department, examples of available records
that we considered to be adequate documentation were:

-   

> [Student Eligibility Form]{.underline} -- This form was acceptable for
> low-income status if (1) "low income" was checked on the form or a
> dollar amount was filled in and (2) the file contained a tax return or
> other financial information that appeared to support a low-income
> status.

-   

[Consent/Income Documentation Form]{.underline} -- This form was
acceptable for first-generation status if the form was (1) checked that
neither parent had completed college, and (2) the information had been
obtained from the parent, the guardian, or the participant.

Although NOETSP had individual student files for some of the
participants, most of the files reviewed contained insufficient
information to substantiate the eligibility of the participants to
receive grant services. For 1998-1999 through 2001-2002, NOETSP received
funding to assist 7,200 individuals (1,800 per budget period). At least
4,800 (66%) of the 7,200 students should have been documented as being
both "low-income" and "first-generation." However, only 31 students were
documented as both low-income and first-generation students during this
four-year period. Our review of NOETSP's documentation disclosed 109
low-income students, 47 first-generation students, and 31 students
documented as both low-income and first-generation. The number of
adequately documented students was only 0.65 percent (31/4800) of the
required minimum number.

Due to the lack of documentation, NOETSP could not demonstrate that it
served the minimum of 600 participants per budget period. To be credited
for serving 600 participants, NOETSP must document each year that 400
(66%) of its program participants were both low-income and
first-generation students. For program years 1998-1999 through
2001-2002, we found only 31 such participants, which is only 1.9 percent
(31/1600) of the required minimum number.

#### NOETSP Did Not Provide Services to Participants

NOETSP did not maintain a record of services provided to and the
educational progress made by each of the 7,200 participants for whom it
received funding for the four-year period reviewed. According to 34
C.F.R. § 643.32(c), a grantee must maintain a record of the services
provided to the participant and the specific educational progress made
by the participant as a result of the services. Grantees are required to
maintain all supporting documents and records pertinent to an award for
a period of three years from the date of submission of the final
expenditure report (34 C.F.R. § 74.53(b)).

To assess NOETSP's performance, we reviewed all available records for
Program Years 1998-1999 through 2001-2002. We reviewed the *Annual
Performance Reports* for Program Years 1998-1999 and 2001-2002 and
supporting documentation provided by NOETSP. Although requested, neither
NOETSP nor the Department was able to provide the *Annual Performance
Reports* for Program Years 1999-2000 and 2000-2001.

In support of the services provided to participants, the documentation
provided to us was very limited and insufficient. Records provided by
NOETSP consisted of a wide range of documents. Many student files
contained only a profile sheet and a self-assessment inventory, neither
of which showed services provided. Some of the files contained only
consent/income documentation forms and Free Application for Federal
Student Aid forms. Additionally, documentation of outreach services
often consisted of only a summary page and accompanying sign-in rosters.
We did not consider the documentation reviewed to be adequate to
substantiate services provided, and the Department agreed that the
documentation was not adequate.

In performing our review, we gave NOETSP credit wherever possible, even
though much of the student-level contact information was limited. For
example, we counted a student as a "client served" if we saw any
indication that the student participated in a financial aid application
session or financial aid workshop. In some cases, we obtained names from
roster or sign-in sheets; in other cases, we obtained names from
individual student profile sheets. In all cases, we attempted to obtain
data regarding name, address, telephone number, social security number,
school, grade level, acceptance basis, intended college, and service
provided. In many cases, we had only part of such information. Most of
the data was handwritten, and we had difficulty reading some of the
names. Some cases might exist where we counted a student twice because
names appeared to be spelled differently, even though the names were
quite similar.

Using the expansive approach described above, we reviewed NOETSP's
supporting documentation for grant performance. NOETSP purportedly had
contact with at least 1,800 students in each of the program years, but
documentation to substantiate that contact was inadequate to prove that
services were provided. For example, our examination of those records
for Program Year 2001-2002 disclosed that services were provided to only
165 participants, even

though NOETSP received funding for 1,800 and reported to the Department
that it served 1,950. The report showed that the total of 1,950 included
1,412 continuing participants. The document provided by NOETSP to
substantiate the number served showed the "TOTAL STUDENTS SERVICED
2001-2002" to be 1,412 students, and not the 1,950 reported to the
Department. However, that document included the name of the school
attended by the student, activities, and numbers served at the
respective schools, but did not include any student names. Furthermore,
97 students were reportedly served in November 2002, which was beyond
August 31, 2002, the end of the budget period. In addition to the
document mentioned above which showed 1,412 students served, we obtained
another record from NOETSP that showed only 228 students were served
during Program Year 2001-2002. The additional record we received was a
computer file that showed, "Total Students Served 2001-2002", dated
January 28, 2003, which was approximately five months after the end of
the program year.

For Program Year 2001-2002, we determined that NOETSP served no more
than 165 students. Therefore, based on our review, the percentage of
students that actually received services was 9.2% (165/1800) of the
funded student participants, and only 8.5% (165/1950) of the reported
student participants. In each case, the number is well below the
regulatory minimum of 600 participants per year.

The documentation of services provided did not satisfy regulatory
program requirements. Neither did the documentation support either the
grant performance objectives or the *Annual Performance Reports*. If a
grant recipient materially fails to comply with the terms and conditions
of an award, the Department can take action to withhold cash payments,
disallow all or part of the costs of the activity, wholly or partly
suspend or terminate the current award, and withhold further awards for
the project or program (34 C.F.R. § 74.62).

Because NOETSP did not document the required needs assessment for any of
its student participants, did not document that at least two-thirds of
the participants were both low-income and prospective first-generation
college students, and did not maintain a record of services provided and
educational progress made by each participant, NOETSP was not entitled
to retain any of the \$1,937,980 in Talent Search Program funding it
received during the period September 1, 1998, through December 31, 2002.

####### RECOMMENDATIONS

We recommend that the Chief Financial Officer, in collaboration with the
Assistant Secretary for Postsecondary Education---

  --------- ------------------------------------------------------------------
  **1.1**   Require NOETSP to return the questioned costs of \$1,937,980.

  **1.2**   Calculate and collect imputed interest on the \$1,937,980.

  **1.3**   Take appropriate action pursuant to 34 C.F.R. § 74.62 to protect
            future Talent Search funds.
  --------- ------------------------------------------------------------------

**NOETSP's Comments**

#### Participant Eligibility Was Not Documented

NOETSP stated that it conducted more than 100 site visits and assisted
more than 6,000 students during the period examined. NOETSP attached
Exhibits 7 and 8 to provide examples of Student Profile Sheets, stating
that Exhibit 7 was a revised form, which asked for information regarding
the parent's education. NOETSP also said that 98 percent of its services
are provided to students of the Orleans Parish Public School System
(Orleans), stating that 93.5 percent of the Orleans students are African
American and that 75.5 percent of those students are eligible for free
and reduced lunch. NOETSP attached Exhibit 6 to show those Orleans
statistics from October 2003. In addition, NOETSP attached Exhibit 4 to
show the income eligibility of Orleans students and the percentage of
Orleans students who were at or below the poverty threshold for Fiscal
Years 2002-2003. NOETSP maintained that 60 to 85 percent of the students
it served were at or below the poverty level.

### **NOETSP Did Not Provide Services to Participants**

NOETSP stated, "The staff and management of NOETSP totally and
categorically disagree with this statement." NOETSP attached Exhibits 1,
2, and 3 to show dates, schools, services provided, and the number of
students served. NOETSP said that each visit outlined in those exhibits
can be confirmed and stated, "A telephone call or letter and the OIG's
site visits should have confirm\[ed\] the adequacy of this document."
NOETSP said that it provided more than 5,000 documents to ED/OIG during
the three-year period November 2001 through September 2003, and stated
that it made every effort to deliver that information in a timely and
orderly manner. NOETSP attached Exhibit 5 to show that ED/OIG
acknowledged receipt of the performance report for 2000-2001, and
attached Exhibit 9 to show that performance reports were sent to ED/OIG.
NOETSP also referred to its September 2003 visit to the Dallas ED/OIG
Office, stating, "it appears that records initially shipped in November
and December of 2001 was \[sic\] not available and apparently stored in
a different location from the records shipped in May of 2003."

#### OIG's Response to NOETSP\'s Comments

### **Participant Eligibility Was Not Documented**

NOETSP's comments and attached exhibits did not cause us to change the
finding or the recommendations. The exhibits included both sample
documentation forms and statistical data related to the economic status
of NOETSP's student clients. However, those exhibits still did not
satisfy the requirement that, for each participant, a grantee must
maintain a record of the basis for its determination that the
participant is eligible to participate, including the needs assessment
for the participant (34 C.F.R. § 643.32). Neither did the exhibits
satisfy the requirements that a Talent Search grantee must serve a
minimum of 600 participants per year, and must ensure that at least
two-thirds of the participants served will be low-income individuals who
are potential first-generation college students. (34 C.F.R. § 643.10 and
§ 643.32(b))

According to Section 402A(e)(2) of the HEA, documentation of status as a
low-income individual is to be made by providing the Department with:

-   

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-   
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A signed statement from the individual's parent or legal
guardian;Verification from another governmental source;A signed
financial aid application; orA signed United States or Puerto Rico
income tax return.

As stated in the draft report, NOETSP had individual student files for
some of the participants, but most of the files reviewed contained
insufficient information to substantiate the eligibility of the
participants to receive grant services.

### **NOETSP Did Not Provide Services to Participants**

NOETSP's comments and attached exhibits did not cause us to change the
finding or the recommendations. The sample documentation forms provided
still did not satisfy grant requirements. According to 34 C.F.R. §
643.32(c), a grantee must maintain a record of the services provided to
the participant and the specific educational progress made by the
participant as a result of the services. As stated in the draft report,
NOETSP did not maintain a record of services provided and the
educational progress made by each of the 7,200 participants for whom it
received funding for the four-year period reviewed.

## FINDING NO. 2

## EXCESS CASH

NOETSP drew down an excess of \$301,034 more than it expended for the
period September 1, 2001, through December 31, 2002. According to 34
C.F.R. § 74.22, grant recipients are paid in advance, provided they
minimize the time elapsed between the transfer of funds from the United
States Treasury and the subsequent disbursement of those funds. Cash
advances to grantees are limited to the minimum amounts needed, and
should be timed to occur as close as is administratively possible to
actual disbursements. We analyzed NOETSP's General Ledger expenditures
and determined that NOETSP did not make disbursements in a timely
manner. Thus, NOETSP did not comply with 34 C.F.R. § 74.22 because it
maintained a large amount of cash in excess of documented expenditures.
The following table presents a synopsis of drawdowns, recorded
expenditures, and excess draws for the period September 2001 through
December 2002. We did not include the period September 1998 through
August 2001 because NOETSP did not provide sufficient documentation for
a proper analysis.

+------------------+----------+--------------+------------------------+
| ######           | **       | **Recorded** | **Excess Draws Over**  |
|                  | Amount** |              |                        |
| ##               |          | **Ex         | **Recorded             |
| #### Time Period | *        | penditures** | Expenditures**         |
|                  | *Drawn** |              |                        |
+------------------+----------+--------------+------------------------+
| 0                | \$       | \$ 349,749   | \$ 68,231              |
| 9/01/01-08/31/02 | 417,980  |              |                        |
+------------------+----------+--------------+------------------------+
| 0                | \$       | \$ 147,197   | \$ 232,803             |
| 9/01/02-12/31/02 | 380,000  |              |                        |
+------------------+----------+--------------+------------------------+
| ###### Total     | **\$     | **\$         | **\$ 301,034**         |
|                  | 7        | 496,946**    |                        |
|                  | 97,980** |              |                        |
+------------------+----------+--------------+------------------------+

**RECOMMENDATIONS**

We recommend that the Chief Financial Officer, in collaboration with the
Assistant Secretary for Postsecondary Education---

  --------- ------------------------------------------------------------------
  **2.1**   Require NOETSP to return the excess cash of \$301,034.

  **2.2**   Calculate and collect imputed interest on the \$301,034.

  **2.3**   Calculate and collect excess cash and imputed interest for the
            period December 31, 2002, to present.
  --------- ------------------------------------------------------------------

#### (The excess cash amount in Recommendation 2.1 is duplicative of the total grant costs questioned in Finding 1. Therefore, the recovery of funds under Recommendations 2.1 and 2.2 must be coordinated with the actions taken under Finding 1.)NOETSP's Comments

1.  
2.  

#### NOETSP stated that the excess cash amount of \$232,803 was spent subsequent to December 31, 2002. NOETSP emphasized that the program year ended on August 31, 2003, and stated that the excess cash was expended between January 1, 2003 and August 31, 2003. NOETSP further stated that its records show expenditures in excess of \$417,980 for the year ended August 31, 2002. NOETSP also stated that the expenditures shown in the draft audit report did not include or consider the following:Overlapping time periods for the organization's fiscal year, which is July 1, to June 30^th^, and the program year, which is September 1, through August 30^th^.Accrued and accrual -- the draft report appears only to consider the cash expenditures for the period and does not take into consideration expenses paid after 8/31/02 for this program year.OIG's Response to NOETSP\'s Comments

+--------------------+---------------+---------------+---------------+
|                    | # NOETSP's    |               | ##### **D     |
|                    | comments did  |               | rawnAmountExp |
|                    | not cause us  |               | ended**Excess |
|                    | to change the |               |               |
|                    |  finding or t |               |               |
|                    | he recommenda |               |               |
|                    | tions. Accord |               |               |
|                    | ing to 34 C.F |               |               |
|                    | .R. § 74.22,  |               |               |
|                    | grant recipie |               |               |
|                    | nts are paid  |               |               |
|                    | in advance, p |               |               |
|                    | rovided they  |               |               |
|                    | minimize the  |               |               |
|                    | time elapsed  |               |               |
|                    | between the t |               |               |
|                    | ransfer of fu |               |               |
|                    | nds from the  |               |               |
|                    | United States |               |               |
|                    |  Treasury and |               |               |
|                    |  the subseque |               |               |
|                    | nt disburseme |               |               |
|                    | nt of those f |               |               |
|                    | unds. Cash ad |               |               |
|                    | vances to gra |               |               |
|                    | ntees are lim |               |               |
|                    | ited to the m |               |               |
|                    | inimum amount |               |               |
|                    | s needed, and |               |               |
|                    |  should be ti |               |               |
|                    | med to occur  |               |               |
|                    | as close as i |               |               |
|                    | s administrat |               |               |
|                    | ively possibl |               |               |
|                    | e to actual d |               |               |
|                    | isbursements. |               |               |
|                    |  The issue in |               |               |
|                    |  this finding |               |               |
|                    |  is neither t |               |               |
|                    | he overlappin |               |               |
|                    | g of the fisc |               |               |
|                    | al year and t |               |               |
|                    | he program ye |               |               |
|                    | ar nor the ca |               |               |
|                    | sh versus acc |               |               |
|                    | rual basis of |               |               |
|                    |  accounting.  |               |               |
|                    | The issue is  |               |               |
|                    | that NOETSP r |               |               |
|                    | egularly drew |               |               |
|                    |  down funds t |               |               |
|                    | hat exceeded  |               |               |
|                    | monthly expen |               |               |
|                    | ditures shown |               |               |
|                    |  in the organ |               |               |
|                    | ization's gen |               |               |
|                    | eral ledger.  |               |               |
|                    | For the year  |               |               |
|                    | ended August  |               |               |
|                    | 31, 2002, NOE |               |               |
|                    | TSP stated th |               |               |
|                    | at its record |               |               |
|                    | s show expend |               |               |
|                    | itures in exc |               |               |
|                    | ess of \$417, |               |               |
|                    | 980 (the amou |               |               |
|                    | nt drawn), bu |               |               |
|                    | t the general |               |               |
|                    |  ledger provi |               |               |
|                    | ded to us sho |               |               |
|                    | wed expenditu |               |               |
|                    | res of \$349, |               |               |
|                    | 749. For the  |               |               |
|                    | period Septem |               |               |
|                    | ber 2002 thro |               |               |
|                    | ugh December  |               |               |
|                    | 2002, the fol |               |               |
|                    | lowing table  |               |               |
|                    | shows amounts |               |               |
|                    |  drawn versus |               |               |
|                    |  general ledg |               |               |
|                    | er expenditur |               |               |
|                    | e amounts. ** |               |               |
|                    | Month**Amount |               |               |
+--------------------+---------------+---------------+---------------+
|                    |               |               |               |
+--------------------+---------------+---------------+---------------+
|                    |               |               |               |
+--------------------+---------------+---------------+---------------+
|                    |               |               |               |
+--------------------+---------------+---------------+---------------+
|                    |               |               |               |
+--------------------+---------------+---------------+---------------+
|                    |               |               |               |
+--------------------+---------------+---------------+---------------+

**Cash**September 2002\$225,000.00\$ 29,348.40\$195,651.60October 2002\$
65,000.00\$ 48,205.47\$ 16,794.53November 2002\$ 40,000.00\$ 31,818.76\$
8,181.24December 2002\$ 50,000.00\$ 37,823.91\$
12,176.09**Total\$380,000.00\$147,196.54\$232,803.46**NOETSP stated that
the excess cash amount of \$232,803 (61 percent of total drawdowns) was
spent subsequent to December 31, 2002. However, as shown in the table,
most of that amount was drawn into NOETSP's bank account during the
first month of the program year. Therefore, cash advances were not
limited to the minimum amounts needed, and they were not timed to occur
as close as was administratively possible to actual disbursements.

## FINDING NO. 3

## UNALLOWABLE/UNSUPPORTED COSTS

NOETSP expended \$1,564,061 in grant funds on items that were either
unallowable under Federal cost principles or were not adequately
documented. Examples of supporting documentation that we reviewed, if
available, included general ledger, bank statements, cancelled checks,
payroll records, invoices, vouchers, and receipts. For the September
1998 through August 2001 portion of our audit period, NOETSP did not
provide sufficient documentation for a proper analysis of expenditures.
On that basis, we determined that \$1,140,480 in grant funds received
for that period was unallowable.

NOETSP provided records for September 1, 2001, through December 31,
2002. For that period, NOETSP recorded grant expenditures of \$496,946
in its general ledger. We determined that \$423,581 of those costs was
either unallowable or unsupported. As shown in Appendix A of this
report, \$109,115 of the \$423,581 was not allowable under Federal cost
principles, and \$314,466 was not adequately documented to support that
the costs were allowable under Federal cost principles. The following
table presents a synopsis of recorded expenditures and
unallowable/unsupported expenditures for the period September 1, 1998,
through December 31, 2002. The unallowable expenditure amounts for
September 1, 1998, through August 31, 2001, represent the entire amount
of funds drawn from the Department for those three budget periods.

+--------------------+---------------+---------------+---------------+
| ######             | **Recorded**  | *             | **U           |
|                    |               | *Allowable/** | nallowable/** |
| ######             | **E           |               |               |
|                    | xpenditures** | **Supported** | **            |
| ###### Time Period |               |               | Unsupported** |
|                    |               | **E           |               |
|                    |               | xpenditures** | **E           |
|                    |               |               | xpenditures** |
+--------------------+---------------+---------------+---------------+
| 09/01/98-08/31/99  | Unknown       | \$ 0          | \$ 372,000    |
+--------------------+---------------+---------------+---------------+
| 09/01/99-08/31/00  | Unknown       | \$ 0          | \$ 381,000    |
+--------------------+---------------+---------------+---------------+
| 09/01/00-08/31/01  | Unknown       | \$ 0          | \$ 387,480    |
+--------------------+---------------+---------------+---------------+
| 09/01/01-08/31/02  | \$ 349,749    | \$ 48,708     | \$ 301,041    |
+--------------------+---------------+---------------+---------------+
| 09/01/02-12/31/02  | \$ 147,197    | \$ 24,657     | \$ 122,540    |
+--------------------+---------------+---------------+---------------+
| ###### Total       | **\$          | **\$ 73,365** | **\$          |
|                    | 496,946**     |               | 1,564,061**   |
+--------------------+---------------+---------------+---------------+

Office of Management and Budget Circular A-122 \"Cost Principles for
Non-Profit Organizations\" (A-122), effective June 1, 1998, gives
detailed guidance concerning allowable grant costs. Both Attachment A
and Attachment B of A-122 prescribe important principles that relate to
NOETSP's grant administration. Selected portions of A-122 are presented
in Appendix B of this report.

For the period September 1, 2001, through December 31, 2002, over 72
percent of NOETSP's unallowable or unsupported costs consisted of
payments for salaries, contract labor, and the mortgage on its building.
Appendix A of this report shows the breakdown of all those questioned
costs. NOETSP made mortgage payments that were not approved by the
Department, thereby violating the requirement of A-122, Attachment
B-15.c, which states, "Capital expenditures for land or buildings are
unallowable as a direct cost except with the prior approval of the
awarding agency.\" NOETSP\'s grant application included \"Office Space
Rental\" in the budget. However, records obtained from NOETSP do not
show that any payment was ever made for rent or lease purposes. Records
obtained from NOETSP show that grant funds were used to make mortgage
payments on the building. One of those records is a letter to us from
NOETSP which states that the \"bank loan is the mortgage on the
building.\"

The NOETSP Director was paid \$129,053 during the 16 months ended
December 31, 2002. The detail budget submitted by NOETSP shows the
Director's salary to be \$61,660 for this time period. We consider the
difference of \$67,393 to be unallowable as not reasonable or necessary
for the performance of the grant. In addition, the NOETSP Director
received \$14,350 in reimbursement for agency expenses for which there
was no documentation. Some of the other unsupported costs included
checks totaling \$7,897 made payable to cash for which there was no
documentation to show the reason for the expenditure.

NOESTP did not comply with A-122, did not obtain approval for all
expenditures, and did not maintain adequate documentation for grant
costs. The result of that noncompliance is a questioned cost amount of
\$1,564,061 for the period September 1, 1998, through December 31, 2002.

**RECOMMENDATIONS**We recommend that the Chief Financial Officer, in
collaboration with the Assistant Secretary for Postsecondary
Education---

  --------- ------------------------------------------------------------------
  **3.1**   Require NOETSP to return \$1,564,061 in unallowable or unsupported
            costs.

  **3.2**   Calculate and collect imputed interest on the \$1,564,061.
  --------- ------------------------------------------------------------------

(The unallowable or unsupported costs in Recommendation 3.1 are
duplicative of the total grant costs questioned in Finding 1. Therefore,
the recovery of funds under Recommendations 3.1 and 3.2 must be
coordinated with the actions taken under Finding 1.)\
**NOETSP's Comments**

NOETSP stated that it "expended every dollar of the grant funds as
provided by OMB Circular A-122 'Cost Principles for Non-Profit
Organization' and provided adequate documentation to support these
expenditures." NOETSP said that 85 percent of its total expenditures
were for personnel costs and that NOETSP staffing was consistent until
this OIG audit began. In addition, NOETSP's comments included the
following statements:Time reports and copies of cancelled checks were
submitted as documentation for all personnel cost. The lack of adequate
documentation for personnel cost was obviously an omission and can be
obtained.

The mortgage payment was paid in lieu of rent. Additionally, we provided
a copy of the lease agreement whereas NOETSP charged the DOE program
monthly rents of \$2,400. See a copy of the commercial lease, exhibit
12.

> Routine expenses . . . are documented with a cancelled check, invoice
> and payment requisition. Any expense where there may be missing
> documentations, duplicate copies may be obtained.

#### OIG's Response to NOETSP\'s Comments

NOETSP's comments did not cause us to change the finding or the
recommendations. We reviewed all records provided to us, including time
reports, cancelled checks, the lease agreement, and other supporting
documentation. We did not see adequate documentation that NOETSP
"expended every dollar of the grant funds as provided by OMB Circular
A-122." In the draft report, we did not address personnel costs as a
percentage of total expenditures, but we did show that the NOETSP
Executive Director was paid about twice the amount budgeted for his
position. During the 16 months ended December 31, 2002, he was paid
\$129,053, but the detailed budget submitted by NOETSP showed his salary
to be \$61,660 for that time period. We still consider the difference of
\$67,393 to be unallowable as not reasonable or necessary for the
performance of the grant.During the performance of the audit, we made
multiple requests for information, documents, and records. During our
exit conference on September 4, 2003, NOETSP confirmed that all records
had been sent to us, even though NOETSP subsequently found and sent to
us six more boxes of performance data. We received those boxes on
September 17, 2003. NOETSP also provided to us a management
representation letter dated January 28, 2004. That letter included this
confirmation, "We have provided to you all records which support our
expenditures of grant funds and our performance of grant objectives." If
NOETSP has any additional documentation for review, it should be
provided to the Department officials identified in the cover letter to
this report.\
**FINDING NO. 4SINGLE AUDITS NOT PROPERLY SUBMITTED TO THE
CLEARINGHOUSE**

NOETSP did not comply with the Single Audit Act Amendments of 1996 by
failing to timely submit its audit reports for the fiscal years ending
June 30 of 2000, 2001, and 2002. After the start of our audit, reports
were submitted for the years ending June 30, 2000 and 2001, but the
Single Audit Clearinghouse rejected them because the reports were
incomplete. As of September 27, 2004, we have no evidence that NOETSP
had an audit performed for the fiscal year ending June 30, 2002. NOETSP
stated that, in the past, the auditor forwarded all reports to the
proper agencies. The audit reports for the years ended June 30, 2000 and
2001 show questioned costs of \$228,575 and \$262,293, respectively.

OMB Circular A-133, Subpart B, § 200(a) states, \"Non-Federal entities
that expend \$300,000 or more in a year in Federal awards shall have a
single or program-specific audit conducted for that year in accordance
with the provisions of this part.\" Further, Subpart C of the Circular,
§ 320(a) states, "The audit shall be completed and the data collection
form . . . shall be submitted within the earlier of 30 days after
receipt of the auditor\'s report(s), or nine months after the end of the
audit period . . . " and § 320(d) states, "All auditees shall submit to
the Federal clearinghouse designated by OMB the data collection form . .
. and one copy of the reporting package . . . ."

During the audit, we notified the Department that NOETSP delayed our
access to grant records and had not submitted its audit reports to the
Single Audit Clearinghouse as required. We recommended that the
Department take action to withhold cash payments from NOETSP's current
grant and any future grants, until all records were provided and
outstanding Single Audits were submitted. After our notification, the
Department released funds to NOETSP only on a reimbursement basis (see
Background section of this report for details).

**RECOMMENDATIONS**We recommend that the Chief Financial Officer, in
collaboration with the Assistant Secretary for Postsecondary
Education---

  --------- ------------------------------------------------------------------
  **4.1**   Require NOETSP to submit all required audit reports to the Single
            Audit Clearinghouse.

  **4.2**   Require NOETSP to resolve the questioned costs of \$228,575 and
            \$262,293 shown in the audit reports, for the years ended June 30,
            2000 and 2001, respectively, and any additional corrective action
            issues identified in the audit resolution process.
  --------- ------------------------------------------------------------------

(The questioned costs in Recommendation 4.2 are duplicative of the total
grant costs questioned in Finding 1. Therefore, the recovery of funds
under Recommendation 4.2 must be coordinated with the actions taken
under Finding 1.)

**NOETSP's Comments**

NOETSP stated that it paid a public accounting firm to complete a Single
Audit as provided by OMB Circular A-133, and said that its fee
accountant signed the audit forms to transmit the documents to the
Single Audit Clearinghouse. The response included as Exhibits 10 and 11
copies of the Data Collection Form for the 2000 and 2001 audits. NOETSP
assumed that the audit and all transmittals were complete, but was later
informed that certain submittals were not made and proceeded to correct
the discrepancy. Further, NOETSP stated that it has provided copies of
all audits to every requestor, including ED/OIG.

#### OIG's Response to NOETSP\'s Comments

NOETSP's comments did not cause us to change the finding or the
recommendations. OMB Circular A-133, Subpart C, § 320(d) states, "All
auditees shall submit to the Federal clearinghouse designated by OMB the
data collection form . . . and one copy of the reporting package . . .
." We queried the database for the Single Audit Clearinghouse several
times during the performance of the audit, and did so again after
receiving NOETSP's response to the draft audit report. As stated in the
draft report, NOETSP did submit reports for the years ending June 30,
2000 and 2001, but the Single Audit Clearinghouse rejected the reports
because they were incomplete. A query as of September 27, 2004, showed
that the June 30, 2000 report status was "Missing Form" and that the
June 30, 2001 report status was "Missing Components/Form Errors." The
Single Audit Database did not show that a report was submitted for the
year ending June 30, 2002. Neither has NOETSP provided us with a copy of
the audit report for that year. On the basis of these facts, we still
conclude that NOETSP did not comply with audit report submission
requirements of the Single Audit Act.

NOETSP is a nonprofit corporation that was organized in 1970 under the
laws of the State of Louisiana. The corporation is organized to provide
postsecondary educational opportunities to high school graduates,
dropouts, and college students. The organization seeks to achieve its
primary goal by offering financial aid assistance, academic assistance,
American College Test (ACT) preparatory sessions, and outreach
counseling sessions. In general, NOETSP seeks to provide the youth of
the Greater New Orleans metropolitan area with the opportunity to become
successful citizens through educational means. The corporation is
supported primarily through grants.

Sections 402A and 402B of the HEA authorize the Talent Search Program,
one of the Department's TRIO Programs. The Program is governed by the
regulations in 34 C.F.R. Part 643. The Talent Search Program provides
grants to projects designed to (1) identify qualified youths with
potential for education at the postsecondary level and encourage them to
complete

secondary school and undertake a program of postsecondary education; (2)
publicize the availability of student financial assistance for persons
who seek to pursue postsecondary education; and (3) encourage persons
who have not completed education programs at the secondary or
postsecondary level, but who have the ability to do so, to reenter these
programs (34 C.F.R. § 643.1).

The Louisiana Office of State Inspector General performed an audit of
NOETSP for the period July 1996 through June 1999, and issued its audit
report on May 1, 2000. The report documented numerous problems with
NOETSP's administration of its Talent Search Program. Those problems
included incomplete financial records, multiple billings, false claims,
and NOETSP's refusal to provide full access to required records and
information.

Additionally, NOETSP's audited financial statements for the years ending
June 30, 2000, and June 30, 2001, presented respective questioned costs
of \$228,575 and \$262,293. Multiple audit findings included (1)
NOETSP's failure to reconcile significant differences between the
general ledger and supporting documentation, and (2) NOETSP's
expenditure of grant funds in a manner that might have violated certain
provisions of the grants.

The objective of our audit was to determine if NOETSP complied with the
HEA of 1965, as amended, specific regulations governing the Talent
Search Program, and its approved grant application. Specifically, we
determined whether NOETSP (1) complied with the grant performance
requirements, and (2) properly accounted for Talent Search Program
funds.

We held an entrance conference at NOETSP on April 22, 2003, and
attempted to begin our fieldwork at that time, but were denied access to
records. We notified the Department that NOETSP had delayed our access
to the requested grant records and that NOETSP had not submitted its
audit reports to the Single Audit Clearinghouse as required. We
recommended that the Department withhold funds from NOETSP until all
records were provided and outstanding Single Audits were submitted. We
also recommended that the Department consider suspension and termination
of the grant awards. After this notification, the Department began to
release funds to NOETSP only on a reimbursement basis.

Before our audit began, we obtained some NOETSP documents in response to
a 2001 OIG subpoena. After being denied access to records when we
initiated our audit, we obtained additional documents in response to a
2003 OIG subpoena. We subsequently made multiple information requests to
obtain all documents and records that had been subpoenaed, but never
performed any on-site audit procedures at the grantee's office. We
conducted an exit conference by telephone on September 4, 2003. However,
after completion of the exit conference, NOETSP officials found
additional information pertaining to grant performance. They made that
information available to us by shipping it to our Dallas office. We
received a shipment of documents on September 17, 2003. NOETSP officials
also visited our Dallas office on September 18, 2003, to explain some of
the documents.

To accomplish our objective, we performed the following procedures:

-   
-   
-   
-   
-   
-   

Reviewed applicable Federal law and regulations.Reviewed grant
applications.Reviewed prior audit reports.Reviewed performance
reports.Examined NOETSP records, including general ledger, invoices,
canceled checks, outreach rosters, and student files.Visited selected
schools and interviewed officials concerning services to students.

Because of our concern about weak management controls, we performed a
review of all records that were made available to us. For the period
September 1998 through August 2001, we were not provided sufficient
documentation to determine what expenditures were made by NOETSP.
Additionally, most of the documentation that was provided contained
insufficient information to substantiate that grant services were
delivered or that funds were properly expended. Due to this scope
limitation, we questioned all grant funds drawn down during our audit
period.

We did not use any sampling technique. We obtained funding data from the
Department's *Grants Administration and Payment System*, and we assessed
the reliability of funds drawn by comparing the draws to NOETSP records.
We concluded that the data obtained from the Department was reliable for
the purpose of this audit. Our audit period was September 1, 1998,
through December 31, 2002. We performed the audit in accordance with
generally accepted government auditing standards appropriate to the
scope of the review, except as discussed above.

As part of our audit, we reviewed all records that were made available
to us. We did not consider it necessary to gain an understanding of the
system of management controls, policies, procedures, and practices
applicable to NOETSP's administration of the Talent Search Program.
However, our review disclosed weak management controls that adversely
affected NOETSP's ability to administer the Talent Search grant, and
resulted in non-compliance with Federal regulations, grant terms, and
cost principles. Those weaknesses and their effects are discussed in the
AUDIT RESULTS section of this report.

# Unallowable/Unsupported Costs

###### September 1, 1998 -- December 31, 2002

+---------------+-----------+------------+------------+---------------+
| #######       | ##        | ##         | ##         | ######## O    |
| Cost Category |           |            |            | MB Circular A |
|               | ## Un     | ## U       | ## Total   | -122 Criteria |
|               | allowable | nsupported |            |               |
|               |           |            | ## Amount  | **(See        |
|               | ##        | # Costs    |            | Appendix B)** |
|               | ### Costs |            |            |               |
+---------------+-----------+------------+------------+---------------+
| Grant Funds   | \$1,1     |            | \$1,       | A-A.2.g       |
| Drawn from    | 40,480.00 |            | 140,480.00 |               |
| 09/01/98      |           |            |            |               |
| through       |           |            |            |               |
| 08/31/01 for  |           |            |            |               |
| Which There   |           |            |            |               |
| Was No        |           |            |            |               |
| Supporting    |           |            |            |               |
| Documentation |           |            |            |               |
+---------------+-----------+------------+------------+---------------+
| Salaries      | \$        | \$         | \$         | A-A.3 &       |
|               | 67,392.89 | 135,184.85 | 202,577.74 | B-7.m(1,2)    |
+---------------+-----------+------------+------------+---------------+
| Contract      |           | \$         | \$         | A-A.2.g &     |
| Labor         |           | 64,316.18  | 64,316.18  |               |
|               |           |            |            | B-7.m(1,2)    |
+---------------+-----------+------------+------------+---------------+
| Mortgage on   | \$        |            | \$         | A-A.2.a, g &  |
| Building      | 40,768.42 |            | 40,768.42  |               |
|               |           |            |            | B-15.b,c,d,e  |
+---------------+-----------+------------+------------+---------------+
| Bank Payments |           | \$         | \$         | A-A.2.g       |
|               |           | 14,620.72  | 14,620.72  |               |
+---------------+-----------+------------+------------+---------------+
| Program       |           | \$         | \$         | A-A.2.g       |
| Expenses      |           | 13,843.63  | 13,843.63  |               |
+---------------+-----------+------------+------------+---------------+
| Travel and    |           | \$         | \$         | A-A.2.g &     |
| Entertainment |           | 13,196.31  | 13,196.31  | B-55.a        |
+---------------+-----------+------------+------------+---------------+
| Professional  |           | \$         | \$         | A-A.2.g       |
| Fees          |           | 11,217.50  | 11,217.50  |               |
+---------------+-----------+------------+------------+---------------+
| Dues and      |           | \$         | \$         | A-A.2.g       |
| Subscriptions |           | 9,388.30   | 9,388.30   |               |
+---------------+-----------+------------+------------+---------------+
| Repairs       |           | \$         | \$         | A-A.2.g       |
|               |           | 8,980.00   | 8,980.00   |               |
+---------------+-----------+------------+------------+---------------+
| Agency        |           | \$         | \$         | A-A.2.g       |
| Activities    |           | 8,500.00   | 8,500.00   |               |
+---------------+-----------+------------+------------+---------------+
| Senior        |           | \$         | \$         | A-A.2.g       |
| Counselor     |           | 7,500.00   | 7,500.00   |               |
+---------------+-----------+------------+------------+---------------+
| Telephone     |           | \$         | \$         | A-A.2.g       |
|               |           | 7,463.38   | 7,463.38   |               |
+---------------+-----------+------------+------------+---------------+
| Equipment     |           | \$         | \$         | A-A.2.g       |
| Rental        |           | 6,517.06   | 6,517.06   |               |
+---------------+-----------+------------+------------+---------------+
| Office        |           | \$         | \$         | A-A.2.g       |
| Supplies      |           | 4,212.76   | 4,212.76   |               |
+---------------+-----------+------------+------------+---------------+
| Consulting    |           | \$         | \$         | A-A.2.g       |
|               |           | 3,000.00   | 3,000.00   |               |
+---------------+-----------+------------+------------+---------------+
| Insurance     |           | \$         | \$         | A-A.2.g       |
|               |           | 2,717.30   | 2,717.30   |               |
+---------------+-----------+------------+------------+---------------+
| Utilities     |           | \$         | \$         | A-A.2.g       |
|               |           | 2,099.46   | 2,099.46   |               |
+---------------+-----------+------------+------------+---------------+
| Other         |           | \$         | \$         | A-A.2.g       |
| Expenses      |           | 1,120.00   | 1,120.00   |               |
+---------------+-----------+------------+------------+---------------+
| Bank Charges  | \$ 513.95 |            | \$ 513.95  | A-A.2.a       |
+---------------+-----------+------------+------------+---------------+
| Accounting    | \$ 440.00 |            | \$ 440.00  | A-A.2.a       |
+---------------+-----------+------------+------------+---------------+
| Printing &    |           | \$ 350.00  | \$ 350.00  | A-A.2.g       |
| Reproduction  |           |            |            |               |
+---------------+-----------+------------+------------+---------------+
| Legal Fees    |           | \$ 200.00  | \$ 200.00  | A-A.2.g       |
+---------------+-----------+------------+------------+---------------+
| Miscellaneous |           | \$ 38.00   | \$ 38.00   | A-A.2.g       |
+---------------+-----------+------------+------------+---------------+
| ### **Total** | **\$1,249 | **\$       | **\$1,56   |               |
|               | ,595.20** | 31         | 4,060.65** |               |
|               |           | 4,465.45** |            |               |
+---------------+-----------+------------+------------+---------------+

**Selected Portions of *OMB Circular A-122***

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> [A-A.2.a]{.underline} - To be allowable under an award, costs must be
> reasonable for the performance of the award and be allocable
> thereto.[A-A.2.g]{.underline} - To be allowable under an award, costs
> must be adequately documented.[A-A.3]{.underline} - Costs must be
> reasonable. A cost is reasonable if, in its nature or amount, it does
> not exceed that which would be incurred by a prudent person under the
> circumstances prevailing at the time the decision was made to incur
> the costs.[A-A.4.a]{.underline} - A cost is allocable to a particular
> cost objective, such as a grant, contract, project, service, or other
> activity, in accordance with the relative benefits
> received.[B-7.d.(1)]{.underline} - Costs for which amounts or types of
> compensation appear unreasonable require special consideration and
> possible limitations. Among such conditions is compensation to members
> of non-profit organizations, trustees, directors, associates,
> officers, or the immediate families thereof. Determination should be
> made that such compensation is reasonable for the actual personal
> services rendered rather than a distribution of earnings in excess of
> costs.[B-7.f.(2)]{.underline} - Fringe benefits are allowable,
> provided such benefits are granted in accordance with established
> written organization policies. Such benefits, whether treated as
> indirect costs or as direct costs, shall be distributed to particular
> awards and other activities in a manner consistent with the pattern of
> benefits accruing to the individuals or group of employees whose
> salaries and wages are chargeable to such awards and other
> activities.[B-7.m (1), (2) & (3)]{.underline} - **(1)** Charges to
> awards for salaries and wages, whether treated as direct costs or
> indirect costs, will be based on documented payrolls approved by a
> responsible official(s) of the organization. The distribution of
> salaries and wages to awards must be supported by personnel activity
> reports, as prescribed in subparagraph (2), except when a substitute
> system has been approved in writing by the cognizant agency. (See
> subparagraph E.2 of Attachment A.) **(2)** Reports reflecting the
> distribution of activity of each employee must be maintained for all
> staff members (professionals and nonprofessionals) whose compensation
> is charged, in whole or in part, directly to awards. In addition, in
> order to support the allocation of indirect costs, such reports must
> also be maintained for other employees whose work involves two or more
> functions or activities if a distribution of their compensation
> between such functions or activities is needed in the determination of
> the organization\'s indirect cost rate(s) (e.g., an employee engaged
> part-time in indirect cost activities and part-time in a direct
> function). Reports maintained by non-profit organizations to satisfy
> these requirements must meet the following standards: (a) The reports
> must reflect an *after-the-fact* determination of the actual activity
> of each employee. Budget estimates (i.e., estimates determined before
> the services are performed) do not qualify as support for charges to
> awards. (b) Each report must account for the total activity for which
> employees are compensated and which is required in fulfillment of
> their obligations to the organization. (c) The reports must be signed
> by the individual employee, or by a responsible supervisory official
> having first hand knowledge of the activities performed by the
> employee, that the distribution of activity represents a reasonable
> estimate of the actual work performed by the employee during the
> periods covered by the reports. (d) The reports must be prepared at
> least monthly and must coincide with one or more pay periods. **(3)**
> Charges for the salaries and wages of nonprofessional employees, in
> addition to the supporting documentation described in
> **subparagraphs** **(1) and (2)**, must also be supported by records
> indicating the total number of hours worked each day maintained in
> conformance with Department of Labor regulations implementing the Fair
> Labor Standards Act (FLSA) (29 CFR Part 516). For this purpose, the
> term \"nonprofessional employee\" shall have the same meaning as
> \"nonexempt employee,\" under FLSA.[B-15.b, c, d, & e]{.underline} -
> **b**. (1) Capital expenditures for general purpose equipment are
> unallowable as a direct cost except with the prior approval of the
> awarding agency. (2) Capital expenditures for special purpose
> equipment are allowable as direct costs, provided that items with a
> unit cost of \$5000 or more have the prior approval of awarding
> agency. **c**. Capital expenditures for land or buildings are
> unallowable as a direct cost except with the prior approval of the
> awarding agency. **d**. Capital expenditures for improvements to land,
> buildings, or equipment, which materially increase their value or
> useful life, are unallowable as a direct cost except with the prior
> approval of the awarding agency. **e**. Equipment and other capital
> expenditures are unallowable as indirect costs. However, see
> **paragraph** **11** for allowability of use allowances or
> depreciation on buildings, capital improvements, and equipment. Also,
> see **paragraph 46** for allowability of rental costs for land,
> buildings, and equipment.[B-46]{.underline} - **a**. Subject to the
> limitations described in **subparagraphs** **b through d**, rental
> costs are allowable to the extent that the rates are reasonable in
> light of such factors as: rental costs of comparable property, if any;
> market conditions in the area; alternatives available; and the type,
> life expectancy, condition, and value of the property leased. **b**.
> Rental costs under sale and leaseback arrangements are allowable only
> up to the amount that would be allowed had the organization continued
> to own the property. **c**. Rental costs under less-than-arms-length
> leases are allowable only up to the amount that would be allowed had
> title to the property vested in the organization. For this purpose, a
> less-than-arms-length lease is one under which one party to the lease
> agreement is able to control or substantially influence the actions of
> the other. Such leases include, but are not limited to those between
> (i) divisions of an organization; (ii) organizations under common
> control through common officers, directors, or members; and (iii) an
> organization and a director, trustee, officer, or key employee of the
> organization or his immediate family either directly or through
> corporations, trusts, or similar arrangements in which they hold a
> controlling interest. **d**. Rental costs under leases which are
> required to be treated as capital leases under GAAP, are allowable
> only up to the amount that would be allowed had the organization
> purchased the property on the date the lease agreement was executed,
> i.e., to the amount that minimally would pay for depreciation or use
> allowances, maintenance, taxes, and insurance. Interest costs related
> to capitalized leases are allowable to the extent they meet criteria
> in **subparagraph 23.a**. Unallowable costs include amounts paid for
> profit, management fees, and taxes that would not have been incurred
> had the organization purchased the facility.[B-55]{.underline} -
> **a**. Travel costs are the expenses for transportation, lodging,
> subsistence, and related items incurred by employees who are in travel
> status on official business of the organization. Travel costs are
> allowable . . . , when they are directly attributable to specific work
> under an award or are incurred in the normal course of administration
> of the organization. **b**. Such costs may be charged on an actual
> basis, on a per diem or mileage basis in lieu of actual costs
> incurred, or on a combination of the two, provided the method used
> results in charges consistent with those normally allowed by the
> organization in its regular operations.**HUMAN • RESOURCE** •
> **DEVELOPMENT**![](media/image3.png){width="0.5097222222222222in"
> height="0.6263888888888889in"}

**NEW ORLEANS EDUCATIONAL TALENT SEARCH PROGRAM, INC.**

**4215 SOUTH CLAIBORNE AVENUE\
NEW ORLEANS, LOUISIANA 70125**

**(504) 821 -8844**

August 22, 2004

Ms. Sherri L. Demmel)

Regional Inspector General for Audit U.S. Department of Education

Office of Inspector General

1999 Bryan Street, Suite 2630 Dallas, Texas 75201-6817

**Re: Response to Draft Audit Report Control Number ED-OIC/A16-D0015**

Dear Ms. Demmel:

We thank you for the opportunity to respond to the draft audit report
which presents the result of the audit of New Orleans Educational Talent
Search Program, Inc. covering the period beginning September 1, 1998 to
December 31, 2002. We disagree with each finding and recommendation and
submit the explanation below and exhibits to support our position.

As you are aware from your review of the organization\'s formation
documents, New Orleans Educational Talent Search Program, Inc. (NOESTP)
has been in existence for more than 30 years. Over this period of time
the organization has assisted more than 30,000 disadvantage youths to
continue and complete high school and continue on with post secondary
education and training. Thousands have graduated from colleges and
universities across this nation and the organization has earned the
respect and gratitude of these students, their family and friends.
NOESTP is proud of its accomplishments and contributions to this
community and is committed to continue to provide this vitally needed
assistance to the citizens of New Orleans and this nation.

> • **OUR SUCCESS IN HUMAN RESOURCE DEVELOPMENT IS INTRINSIC TO OUR
> FUTURE DESTINIES**

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

The organization during the period of September 1, 1998 to August 31,
2002 provided service to more than 8,000 middle and high school youth in
New Orleans. Our record and documentation of such service is
indisputable.

> This current program year (covering the period 9/1/03 to 8/31/04, we
> are proud to announce that we will meet our stated program goal of
> 1,800 students served. This accomplishment is in spite of the fiscal
> constraints that have been imposed on our program by the National Trio
> Office via the reimbursement process that was assigned in September
> 2003. This process has resulted in our program being due over
> \$220,000 in grant funds for this program year.
>
> The process has also cost untold man hours in valuable time that could
> have been directed at positive program services instead of the
> burdening time consuming engagements required by the program
> reimbursement procedures that has been imposed this entire year.
>
> In addition to our response to the findings and recommendation, the
> management of NOETSP has several concerns regarding the methodogy and
> procedures as it relates to how the audit engagement was conducted.

1.  

The management of NOETSP was informed by several local high schools that
the OIG/DOE had conducted unannounced on site visits. Evidently, these
site visits did not result in findings contrary to the documents
submitted roster numbering over six thousand signatures of students who
received services. Since there was no mention of this in the draft
audit, we can only conclude there were nothing for the auditors to cite.

2.  

> **[The length of the audit and duplication of records
> requested.]{.underline}** The length of the audit and duplication of
> requests for records has seriously handicapped the agency\'s ability
> to provide the level of service it is accustom. The initial contact
> was made September 2001 (three years ago) and the OIG investigation
> was to originally cover the period beginning January 1, 1994 to
> September 2001. NOETSP was subpoena and commanded to appear with the
> records in Dallas, Texas and the records were boxed and shipped to
> Dallas. The organization requested additional time and made two
> shipments to Dallas on November 5, 2001 and December 14, 2001. The
> first shipment include three (3) storage boxes of records and the
> second shipment2

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

> included four (4) storage boxes. As explained in our previous letter
> to you dated April 25, 2003, the location of the field examination was
> not a question of compliance or cooperation, however, a matter of
> coordination and communication. The original OIG subpoena (Subpoena
> #1) requested records from 1994 to 2001 which was shipped to Dallas.
> The Subpoena #2 requested records from September 1998 to December
> 2002. It was obviously to this management that Subpoena #2 period
> overlapped Subpoena #1. Additionally, the unannounced visit to begin
> an examination for which you OIG/DOE started 18 months previous was
> very confusing the management and staff. Since this was an ongoing
> investigation in which the organization had not received any
> correspondence or communication regarding its status from December
> 2001 to May 2003, management was perplexed by the surprise visit
> requesting records and information which had been previously forwarded
> to Dallas.

3.  

The draft audit report reflects **[du^p^lication of questioned
and]{.underline} [unsupported costs]{.underline}** and should be revised
as to avoid misleading the reader or user of this report. Page 1 of the
draft report note at the bottom of the page states \"The questioned
costs in Finding 2 and 3 are duplicative of the total grant costs
questioned in Finding 1\". These duplicate findings and the enumeration
thereof clearly represent faulty and irresponsible reporting of the
organization\'s compliance during the years under audit. It appears from
the draft audit report that the organization misspent \$3.8 million
whereas the total award during the period was approximately \$2 million.
On pages 5 and 7, the practice and notes continued to overstate the
results of the examination. Hopefully, the final report is revised to
eliminate the duplicate findings.

4.  

> NOETSP is concern about the **[circulation of the draft
> audit]{.underline} [report]{.underline}** without the benefit of this
> organization\'s response. We understand that the draft report was
> circulated only within the Department of Education. However, even such
> limited distribution, may have a negative impact on the viability of
> this organization should the user of this report use it to evaluate
> the performance of this organization without the benefit of our
> response. Is this standard auditing procedure to circulate a report
> without the benefit of management response?
>
> 3

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/AO6-D0015 Date of Response August 22, 2004

**Finding 1**

**NOETSP DID NOT MEET GRANT PERFORMANCE**

**OBJECTIVES**

**[Participant Eligibility Was Not Documented]{.underline}**

Acknowledged by the OIG, NOETSP, provided auditors with files and
documentations that [more than 6,000]{.underline} middle and high school
students were served during the periods being examined. Additionally the
OIG visited several of the schools to confirm the accuracy of the
documentation. We have attached as exhibit 1, 2 and 3, the list of the
schools and the students served during the period under examination. We
conducted more 100 site visits and assisted more than 6,000 students.

We have attached as exhibit 7 and 8 a copy of the Student Profile Sheet
that we used as a part of our documentation during the audit period and
the revised form we are currently using. The revised form (Exhibit 7)
asks for information regarding the parent\'s education.

Participant eligibility - The vast majority (98%) of the services NOETSP
provides is to students of the Orleans Parish Public School System.
Orleans Parish Public School comprises of 68,000 students of which 93.5%
are African American and 75.5% are eligible for free and reduced lunch.
See exhibit 6, study conducted by University of New Orleans which
summarizes the state of Louisiana statistics from October 2003. The
middle and high school students NOETSP serve are from the poorest areas
of the City of New Orleans and their statistics reflect even higher
percentages of students on the free and reduced lunch program. We have
attached (exhibit 4) the statistics to support the income eligibility of
the students we serve and the number of students attending these schools
who are at or below the U.S. Guidelines for poverty.

If we conducted a college-testing workshop at Lawless Sr. High School in
New Orleans, La on October 14, 1999 and 107 students are in

4

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

attendance and 87**^0^/0** of the students attending Lawless are from
families that income is below the federal guidelines for poverty, it is
reasonable to suspect that 87 of these students meets the income
eligibility as required by the federal regulation.

For students to qualify for free or reduced meal the student must be
from a household with total income below 130 percent of the federal
guideline for poverty limits. To receive reduced-price meals, household
income must be between 130 to 185 of the federal poverty level. More
than 80% of the student populations we serve are with these guidelines.
Additionally, students from households that receive food stamps or TANF
(Temporary Assistance for Needy Families) are automatically eligible for
the free school meals. **Please note that Talent Search regulation only
requires that 2/3 of the students served meet both 1^st^ generation and
low-income criteria.**

The annual statistics provided by the State of Louisiana Department of
Education shows that 60 to 85 percent of students at or below the
poverty level at the schools we service. Comparing the outreach service
documentations we provided to the chart attached, please note during the
period under review we visited every high school on this list. These are
the schools with the greatest need.

**[NOETSP Did Not Provide Services to Participants]{.underline}**

The staff and management of NOETSP totally and categorically disagree
with this statement. Exhibits 1, 2 and 3 list the dates, schools,
activities (Services provided) and the number of students served. The
staff of NOETSP would conduct workshops with as many as 150 to 200
students in attendance. These workshops were coordinated with the
principals and counselors of the schools listed. We would disseminate
information regarding post-secondary education, ACT Assessment Testing
and other pertinent college preparatory information. The coordination
and planning for these workshops would normally involve weeks of
preparation and discussions with school representatives.

Some of the workshops were conducted exclusively with NOESTP personnel.
Some workshops and particularly career day programs, may have involved
other participants, such as local university representatives, community
and civic leaders, etc. Depending on the type of workshop being
conducted, the documentation to the students served may have varied. A
workshop in which NOESTP conducted exclusively, students may have been
required to sign in and complete

5

^\'^New Orleans Educational Talent Search Program, Inc. Audit Response
to OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

a student profile sheet. The amount of time allocated to NOESTP staff
also determined the amount and type of documentation.

However, each visit outlined in exhibit 1, 2 and 3 can be confirmed and
it should be noted in the audit report if the workshop was or was not
conducted and attended by NOESTP staff. **[A telephone call
or]{.underline} [letter and the OIG\'s site visits should have confirm
the]{.underline} [adequacy of this document.]{.underline}**

NOESTP provided the OIG/DOE with more than 5,000 documents over a
three-year period beginning in November 2001 to September 2003. We made
every effort to deliver this information in a timely and orderly manner.
This audit period and scope was extensive and massive and this tiny
community based organization, unlike large universities with massive
staff and support personnel, has been severely hampered during this
period. We have, however, managed to continue providing services to the
citizens of this community.

Cataloging and inventorying this massive amount of documents has been
quite a chore of this small staff. However, with regards to the Annual
Performance report for year 2000-2001, your office acknowledge receipt
of it on page 17 of 17, which I have label as exhibit 5. Box number 4 of
the initial boxes mailed in December of 2001 included performance
reports and may have included the 1999-2000 report. See exhibit 9 \"item
56 - performance reports\". Earlier pages listed performance reports and
during our visit in September 2003, it appears that records initially
shipped in November and December of 2001 was not available and
apparently stored in a different location from the records shipped in
May of 2003.

**FINDING 2**

**EXCESS CASH**

> Finding number 2 states that the organization drew down an excess of
> \$301,034 more than it expended for the period September 1, 2001
> through December 31, 2002.
>
> The excess cash in the amount of \$232,803, for the audit period ended
> December 31, 2002 was spent subsequent to December 31, 2002. The audit
> cut off period is mid year (an interim period) and the
>
> 6

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

program year ended August 31, 2003. The excess cash was expended between
January 1, 2003 and August 31, 2003.

Based upon the records of NOESTP, the organization expenditures for the
year ended August 31, 2002, exceeded \$417,980. It appears that the
expenditures reported in the draft audit report do not include or
consider the following:

1.  

Overlapping time periods for the organization\'s fiscal year, which is
July 1, to Jun 30th, and the program year, which is September 1, through
August 30th.

2.  

Accrued and accrual - the draft report appears only to considerthe cash
expenditures for the period and does not take into consideration
expenses paid after 8/31/02 for this program year.**FINDING 3\
UNALLOWABLE/UNSUPPORTED COSTS**

NOETSP expended every dollar of the grant funds as provided by OMB
Circular A-122 \"Cost Principles for Non-Profit Organization\" and
provided adequate documentation to support these expenditures.

Eighty-five (85%) percent of the total expenditures are personnel cost.
The staff of NOETSP was consistent until this OIG audit began. The
staffing consisted of Director, Deputy Director/Sr. Counselor, Outreach
Coordinator, Financial Aid Counselor, secretary/receptionist and support
personnel, to include work-study students, a janitor and fee accountant.
Time reports and copies of cancelled checks were submitted as
documentation for all personnel cost. The lack of adequate documentation
for personnel cost was obviously an omission and can be obtained. We had
lengthy discussion with staff regarding the signing of the time sheets
by the Executive Director. The position of NOESTP is that with the
approval of the check disbursement documents was adequate authorization
that the employees time was accurate. Additionally, each of the
organizations primary full time staff was paid a fixed salary and
accumulated monthly annual and sick leave.

7

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

The mortgage payment was paid in lieu of rent. Additionally, we provided
a copy of the lease agreement whereas NOESTP charged the DOE program
monthly rents of \$2,400. See copy of the commercial lease, exhibit 12.

Routine expenses such as telephone, equipment rental, building repairs,
insurance, utilities, senior counselor and office supplies are
documented with a cancelled check, invoice and payment requisition. Any
expense where there may be missing documentations, duplicate copies may
be obtained.

**FINDING 4**

**SINGLE AUDITS NOT PROPERLY SUBMITTED TO**

**THE CLEARINGHOUSE**

NOETSP engaged a local public accounting firm, Charmaine Philips
Platenburg and paid this firm to complete a single audit as provide by
OMB A-133. The firm completed its fieldwork in September 2001 and we
obtained a completed copy of the report in October 2001. On October 4,
2001 my fee accountant signed the audit forms to transmit the documents
to the Single Audit Clearinghouse (See exhibits 10 and 11) We paid the
balance (\$2,500) of the \$10,000 audit fee on November 27, 2001 with
the assumption that the audit and all submittals were complete.

We were later informed that certain submittals were not made and
immediately preceded to correct this discrepancy. However, to date we
have provided every requestor including the Department of Education Trio
Program, ED\'s Post Audit Group and OIG/DOE staff with copies of all
audits

8

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

Again, we thank you for the opportunity to respond to this draft report
and would hope some of the comments and concerns listed below can be
corrected and/or addressed in the final report.

Should you have any questions, need additional information or
clarification, please advise.

Sincerely,

/s/

Robert P. McFarland Cc: Enclosures

9

+---+----------------------+---------------------------+-----------+---+---+
|   |                      |                           | Exhibit 1 |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| * |                      |                           |           |   |   |
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| S |                      |                           |           |   |   |
| E |                      |                           |           |   |   |
| A |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| C |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| P |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| O |                      |                           |           |   |   |
| G |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| A |                      |                           |           |   |   |
| M |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| O |                      |                           |           |   |   |
| U |                      |                           |           |   |   |
| T |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| E |                      |                           |           |   |   |
| A |                      |                           |           |   |   |
| C |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| E |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| V |                      |                           |           |   |   |
| I |                      |                           |           |   |   |
| C |                      |                           |           |   |   |
| E |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| ^ |                      |                           |           |   |   |
| \ |                      |                           |           |   |   |
| ' |                      |                           |           |   |   |
| ^ |                      |                           |           |   |   |
| F |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| s |                      |                           |           |   |   |
| c |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| l |                      |                           |           |   |   |
| Y |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
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| 9 |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
| * |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
|   |                      | **SEPTEMBER 2003..**      |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| D |                      | > Number of               |           |   |   |
| a |                      | >                         |           |   |   |
| t |                      | > of Students             |           |   |   |
| e |                      |                           |           |   |   |
| S |                      | Activity Served Box \#    |           |   |   |
| c |                      | Item \#                   |           |   |   |
| h |                      |                           |           |   |   |
| o |                      |                           |           |   |   |
| o |                      |                           |           |   |   |
| l |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 37                  |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 3 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 2 |
| 2 |                      |                           |           |   |   |
| 5 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
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| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 24                  |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 2 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 3 |
| 2 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| T |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 8                   |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 4 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 4 |
| 2 |                      |                           |           |   |   |
| 7 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| T |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 54                  |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 2 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 5 |
| 2 |                      |                           |           |   |   |
| 3 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| D |                      |                           |           |   |   |
| o |                      |                           |           |   |   |
| u |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| l |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| s |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 127          |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 2 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 6 |
| 2 |                      |                           |           |   |   |
| 5 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| K |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| y |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 51                  |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 2 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 7 |
| 9 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| K |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| y |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 198          |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 9 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 8 |
| 1 |                      |                           |           |   |   |
| 0 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| K |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| y |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 298                 |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 9 |                      |                           |           |   | 7 |
| / |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   |   |
| 0 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| K |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| y |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA 41                  |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 0 |                      |                           |           |   | 0 |
| / |                      |                           |           |   |   |
| 7 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| L |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| w |                      |                           |           |   |   |
| l |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| s |                      |                           |           |   |   |
| s |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | FAFSA and ACT 186         |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 0 |                      |                           |           |   | 1 |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 2 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| W |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| E |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| s |                      |                           |           |   |   |
| t |                      |                           |           |   |   |
| o |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 41           |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 0 |                      |                           |           |   | 2 |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 5 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| C |                      |                           |           |   |   |
| l |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| k |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 28           |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 0 |                      |                           |           |   | 3 |
| / |                      |                           |           |   |   |
| 2 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| C |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| v |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 40           |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 1 |                      |                           |           |   | 4 |
| / |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| A |                      |                           |           |   |   |
| b |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| m |                      |                           |           |   |   |
| s |                      |                           |           |   |   |
| o |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | Career Day . 26           |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 1 |                      |                           |           |   | 5 |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 0 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| C |                      |                           |           |   |   |
| o |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 19           |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 2 |                      |                           |           |   | 6 |
| / |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| L |                      |                           |           |   |   |
| a |                      |                           |           |   |   |
| n |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| y |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
| > |                      | ACT Workshop 40           |           | 3 | 9 |
|   |                      |                           |           |   | 9 |
| 1 |                      |                           |           |   | 8 |
| 2 |                      |                           |           |   | 7 |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 0 |                      |                           |           |   |   |
| / |                      |                           |           |   |   |
| 1 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 9 |                      |                           |           |   |   |
| 8 |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| T |                      |                           |           |   |   |
| . |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| R |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| e |                      |                           |           |   |   |
| d |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| S |                      |                           |           |   |   |
| r |                      |                           |           |   |   |
| > |                      |                           |           |   |   |
|   |                      |                           |           |   |   |
| H |                      |                           |           |   |   |
| i |                      |                           |           |   |   |
| g |                      |                           |           |   |   |
| h |                      |                           |           |   |   |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 1/6/1999 John      | ACT Workshop 24           |           | 3 | 9 |
|   | > McDonogh           |                           |           |   | 9 |
|   |                      |                           |           |   | 8 |
|   |                      |                           |           |   | 8 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 2/9/1999 Kennedy   | FAFSA 198                 |           | 3 | 9 |
|   | > Sr. High           |                           |           |   | 9 |
|   |                      |                           |           |   | 8 |
|   |                      |                           |           |   | 9 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 3/911999 Fortier   | FAFSA 17                  |           | 3 | 9 |
|   | > Sr. High           |                           |           |   | 9 |
|   |                      |                           |           |   | 9 |
|   |                      |                           |           |   | 0 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 3/5/1999 Success   | FAFSA 30                  |           | 3 | 9 |
|   | > Express            |                           |           |   | 9 |
|   |                      |                           |           |   | 9 |
|   |                      |                           |           |   | 1 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 3/2/1999 Carver    | FAFSA 24                  |           | 3 | 9 |
|   | > Sr. High           |                           |           |   | 9 |
|   |                      |                           |           |   | 9 |
|   |                      |                           |           |   | 2 |
+---+----------------------+---------------------------+-----------+---+---+
|   | 3/30/1999 McDonogh   |                           |           | 3 | 9 |
|   | #28 Middle School    |                           |           |   | 9 |
|   | Career Day 71        |                           |           |   | 9 |
|   |                      |                           |           |   | 3 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 2/11/1999 Rabouin  | FAFSA 117                 |           | 3 | 9 |
|   | > Sr. High           |                           |           |   | 9 |
|   |                      |                           |           |   | 9 |
|   |                      |                           |           |   | 4 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 2/27/1999 Natl.    | > Univ. of La SE 22       |           | 3 | 9 |
|   | > Trio Day           |                           |           |   | 9 |
|   |                      |                           |           |   | 9 |
|   |                      |                           |           |   | 7 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 8131/1999 Walk in  | Walk in 30                |           | 3 | 9 |
|   | > sheets             |                           |           |   | 9 |
|   |                      |                           |           |   | 9 |
|   |                      |                           |           |   | 6 |
+---+----------------------+---------------------------+-----------+---+---+
|   | > 8/31/1999 Kennedy  | > Followup contact sheets |           | 3 | 9 |
|   | > Sr. High           | > 104                     |           |   | 9 |
|   |                      |                           |           |   | 7 |
|   |                      |                           |           |   | 8 |
+---+----------------------+---------------------------+-----------+---+---+

> Total outreach served Follow up contact

8/31/1999 Various outreach sheets with contacts with counselors and/or
students

> 12/12/2002 Lawless Sr. Folders omitted
>
> Exhibit 2 **NEW ORLEANS EDUCATIONAL TALENT SEARCH PROGRAM**
>
> **OUTREACH SERVICE**
>
> ![](media/image4.png){width="4.7965277777777775in"
> height="0.46319444444444446in"}

+----------------------+-----------------+---------------+-----+---+---+
| Date School          | Activity        | Number of     |     |   |   |
|                      |                 |               |     |   |   |
|                      |                 | of Students   |     |   |   |
|                      |                 |               |     |   |   |
|                      |                 | Served        |     |   |   |
+----------------------+-----------------+---------------+-----+---+---+
|                      |                 |               | Box |   |   |
|                      |                 |               | \#  |   |   |
|                      |                 |               | I   |   |   |
|                      |                 |               | tem |   |   |
|                      |                 |               | \#  |   |   |
+----------------------+-----------------+---------------+-----+---+---+
| > 9/19/2000 Abramson | ACT             | 170           | > 2 | 3 | 1 |
| > Sr. High           |                 |               |     | 6 | 7 |
|                      |                 |               |     |   | 8 |
+----------------------+-----------------+---------------+-----+---+---+
| > 9/7/2000 Carver    | ACT             | 32            | > 2 | 3 | 3 |
| > Sr. High           |                 |               |     | 8 | 2 |
+----------------------+-----------------+---------------+-----+---+---+
| > 9/20/2000 Fortier  | ACT             | 151           | > 2 | 3 | 1 |
| > Sr. High           |                 |               |     | 5 | 5 |
|                      |                 |               |     |   | 1 |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/8/2000 Fortier  | ACT             | 150           | > 2 | 4 | 1 |
| > Sr. High           |                 |               |     | 2 | 5 |
|                      |                 |               |     |   | 0 |
+----------------------+-----------------+---------------+-----+---+---+
| > 9/28/2000 Kennedy  | ACT             | 93            | > 2 | 3 | 9 |
| > Sr. High           |                 |               |     | 4 | 3 |
+----------------------+-----------------+---------------+-----+---+---+
| > 2/5/2001 Kennedy   | ACT             | 167           | > 2 | 4 | 1 |
| > Sr. High           |                 |               |     | 7 | 6 |
|                      |                 |               |     |   | 7 |
+----------------------+-----------------+---------------+-----+---+---+
| 12/11/2000 Kennedy   | ACT             | 79            | > 2 | 4 | 7 |
| Sr. High             |                 |               |     | 8 | 9 |
+----------------------+-----------------+---------------+-----+---+---+
| 12/14/2000 Kennedy   | Financial Aid   | 25            | > 2 | 5 | 2 |
| Sr. High             |                 |               |     | 1 | 5 |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/2/2000 L. B.    | FASFA/ACT       | 27            | > 2 | 4 | 2 |
| > Landry High Sc     |                 |               |     | 6 | 7 |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/10/2000 L.B.    | FASFA/ACT       | 83            | > 2 | 4 | 8 |
| > Landry High Sc     |                 |               |     | 5 | 3 |
+----------------------+-----------------+---------------+-----+---+---+
| > 4/10/2001 L.B.     | 8th graders     | 74            | > 2 | 4 | 7 |
| > Landry Jr. Hi      |                 |               |     | 3 | 4 |
+----------------------+-----------------+---------------+-----+---+---+
| > 5/22/2001 L.B.     | ACT             | 13            | > 2 | 4 | 1 |
| > Landry Sr. Hi      |                 |               |     | 4 | 3 |
+----------------------+-----------------+---------------+-----+---+---+
| > 1/25/2001 L.B.     | Financial Aid   | 67            | > 2 | 5 | 8 |
| > Landry Sr. Hi      |                 |               |     | 3 | 0 |
+----------------------+-----------------+---------------+-----+---+---+
| > 9/18/2000 Lawless  | ACT             | 18            | > 2 | 3 | 1 |
| > Sr. High           |                 |               |     | 7 | 8 |
+----------------------+-----------------+---------------+-----+---+---+
| > 2/19/2001 Rabouin  | ACT             | 98            | > 2 | 4 | 9 |
| > Sr. High           |                 |               |     | 9 | 8 |
+----------------------+-----------------+---------------+-----+---+---+
| > 2/22/2001 Various  | ACT             | 76            | > 2 | 5 | 7 |
|                      |                 |               |     | 0 | 6 |
+----------------------+-----------------+---------------+-----+---+---+
| > 7/9/2127 Various   | Financial Aid   | 120           | > 2 | 5 | 1 |
|                      |                 |               |     | 2 | 2 |
|                      |                 |               |     |   | 0 |
+----------------------+-----------------+---------------+-----+---+---+
| > 8/31/2001 Folders  | Financial Aid   | **5**         | > 2 | 5 | 5 |
| > of walk ins        |                 |               |     | 4 |   |
+----------------------+-----------------+---------------+-----+---+---+
| > 1/23/2001 Abramson | > Financial Aid | 3             | > 2 | 5 | 3 |
| > Sr. High           |                 |               |     | 5 |   |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/8/2000 B.T.     | > Financial Aid | 14            | > 2 | 5 | 1 |
| > Washington Sr      | > .             |               |     | 6 | 4 |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/30/2000 L. B.   | ACT             | 3             | > 2 | 5 | 3 |
| > Landry High Sc     |                 |               |     | 7 |   |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/29/2000 Fortier | ACT             | 42            | > 2 | 5 | 4 |
| > Sr. High           |                 |               |     | 8 | 2 |
+----------------------+-----------------+---------------+-----+---+---+
| > 10/20/2000 Kennedy | > College Day   | **55**        | > 2 | 5 | 5 |
| > Sr. High           |                 |               |     | 9 | 5 |
+----------------------+-----------------+---------------+-----+---+---+
| > 10/27/2000 O.Perry | > Financial Aid | 111           | > 2 | 6 | 1 |
| > Walker             |                 |               |     | 0 | 1 |
|                      |                 |               |     |   | 2 |
+----------------------+-----------------+---------------+-----+---+---+
| > 12/6/2000 Cohen    | > Financial Aid | 34            | > 2 | 7 |   |
| > Sr. High           |                 |               |     | 1 |   |
|                      |                 |               |     | . |   |
|                      |                 |               |     | 1 |   |
+----------------------+-----------------+---------------+-----+---+---+
| > 2/15/2001 Cohen    | > FASFA/ACT     | 20            | > 2 | 7 |   |
| > Sr. High           |                 |               |     | 1 |   |
|                      |                 |               |     | . |   |
|                      |                 |               |     | 2 |   |
+----------------------+-----------------+---------------+-----+---+---+
| > 11/9/2000 L.B.     | > FASFA/ACT     | 24            | > 2 | 7 |   |
| > Landry High Sc     |                 |               |     | 1 |   |
|                      |                 |               |     | . |   |
|                      |                 |               |     | 3 |   |
+----------------------+-----------------+---------------+-----+---+---+

+----------------------+----------------------+-------------+-----+---+
| **TOTAL COUNT OF     |                      | **1754**    |     | * |
| STUDENT OUTREACH**   |                      |             |     | * |
|                      |                      |             |     | 1 |
|                      |                      |             |     | 6 |
|                      |                      |             |     | 9 |
|                      |                      |             |     | 8 |
|                      |                      |             |     | * |
|                      |                      |             |     | * |
+----------------------+----------------------+-------------+-----+---+
| 8/31/2001 Various    | Student Profile      | > 333       | 4   | 3 |
| Folders              | Sheets               |             |     | 3 |
|                      |                      |             |     | 3 |
+----------------------+----------------------+-------------+-----+---+
| 8/31/2001 Various    | Student Profile      | > 251       | **  | 2 |
| Folders              | Sheets               |             | 5** | 5 |
|                      |                      |             |     | 1 |
+----------------------+----------------------+-------------+-----+---+

> TOTAL COUNT OF STUDENT OUTREACH 2338 2282

+---+-------------------+----------------+---+------+---+------+---+--------+
|   |                   | **SEPTEMBER**  | > |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
|   |                   |                | * |      |   |      |   |        |
|   |                   |                | * |      |   |      |   |        |
|   |                   |                | 1 |      |   |      |   |        |
|   |                   |                | 1 |      |   |      |   |        |
|   |                   |                | , |      |   |      |   |        |
|   |                   |                | > |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
|   |                   |                | 2 |      |   |      |   |        |
|   |                   |                | 0 |      |   |      |   |        |
|   |                   |                | 0 |      |   |      |   |        |
|   |                   |                | 3 |      |   |      |   |        |
|   |                   |                | * |      |   |      |   |        |
|   |                   |                | * |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| D |                   | Activity       |   | Nu   |   | Box  |   | ^Ex    |
| a |                   |                |   | mber |   | \#   |   | ^hibit |
| t |                   |                |   | of   |   | item |   | 3      |
| e |                   |                |   |      |   | \#   |   |        |
| S |                   |                |   | of   |   |      |   |        |
| c |                   |                |   | Stud |   |      |   |        |
| h |                   |                |   | ents |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| o |                   |                |   | Se   |   |      |   |        |
| l |                   |                |   | rved |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   | **   |   | > 1  | > | 52     |
|   |                   |                |   | 52** |   |      |   |        |
| 1 |                   |                |   |      |   |      | 1 |        |
| / |                   |                |   |      |   |      |   |        |
| 6 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| J |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| M |                   |                |   |      |   |      |   |        |
| c |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| D |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   | 74   |   | > 1  | > | 79     |
|   |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      | 2 |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| F |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   | 129  |   | > 1  | > | 147    |
|   |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      | * |        |
| / |                   |                |   |      |   |      | * |        |
| 1 |                   |                |   |      |   |      | 3 |        |
| 0 |                   |                |   |      |   |      | * |        |
| / |                   |                |   |      |   |      | * |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| R |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| b |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| u |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   | 107  |   | > 1  | > | 107    |
|   |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      | 4 |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 3 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| L |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| w |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| 1 |                   | College Day    |   | 52   |   | > 1  | > | 52     |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      | * |        |
| 1 |                   |                |   |      |   |      | * |        |
| 0 |                   |                |   |      |   |      | 5 |        |
| / |                   |                |   |      |   |      | * |        |
| 1 |                   |                |   |      |   |      | * |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| C |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| 1 |                   | College/Career |   | 58   |   | > 1  | > | 58     |
| 0 |                   | Day            |   |      |   |      |   |        |
| / |                   |                |   |      |   |      | 6 |        |
| 2 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| O |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| P |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| y |                   |                |   |      |   |      |   |        |
| W |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| k |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| 1 |                   | ACT            |   | 98   |   | > 1  | > | 98     |
| 0 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      | 7 |        |
| 2 |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| F |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT            |   | 17   |   | > 1  | > | 20     |
|   |                   | (E             |   |      |   |      |   |        |
| 1 |                   | ntreprenuerial |   |      |   |      | 8 |        |
| 1 |                   | Class)         |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 8 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| F |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT            |   | 17   |   | > 1  | > | 16     |
|   |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      | 9 |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 5 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| J |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| M |                   |                |   |      |   |      |   |        |
| c |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| D |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial      |   | **   |   | > 1  | 1 | 100    |
|   |                   | Aid/ACT        |   | 84** |   |      | 0 |        |
| 9 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 4 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| C |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| v |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial      |   | 194  |   | > 1  | 1 | 199    |
|   |                   | Aid/ACT        |   |      |   |      | 1 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| K |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| d |                   |                |   |      |   |      |   |        |
| y |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   | **   |   | > 1  | 1 | **43** |
|   |                   |                |   | 42** |   |      | 2 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 3 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| L |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| B |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| L |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| d |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| y |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT            |   | 51   |   | > 1  | 1 | 51     |
|   |                   |                |   |      |   |      | 3 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 4 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| L |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| w |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT            |   | 1    |   | > 1  | 1 | 1      |
|   |                   |                |   |      |   |      | 4 |        |
| 9 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 6 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| M |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| A |                   |                |   |      |   |      |   |        |
| b |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| m |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | > 2/3/2000 Cohen  | ACT Seminar    |   | 24   |   | > 1  | 1 | 24     |
|   | > Sr. High        |                |   |      |   |      | 5 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 1/27/2000 Landry  | Financial Aid  |   | 64   |   | > 1  | 1 | 64     |
|   | Sr. High          |                |   |      |   |      | 6 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 2/23/2000 Kennedy | Financial Aid  |   | 61   |   | > 1  | 1 | 61     |
|   | Sr. High          |                |   |      |   |      | 7 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 2/19/2000         |                |   |      |   | > 1  | 1 | 13     |
|   | Fellowship        |                |   |      |   |      | 8 |        |
|   | Baptist Church    |                |   |      |   |      |   |        |
|   | Financial 13      |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | > 2/9/2000 S.T.   | Financial Aid  |   |      |   | > 1  | 1 | 41     |
|   | > Reed Sr. High   | 41             |   |      |   |      | 9 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 1/25/2000 McMain  | Financial Aid  |   |      |   | > 1  | 2 | 10     |
|   | Magnet HS         | 10             |   |      |   |      | 0 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 2/14/2000 F.      | Financial Aid  |   |      |   | > 1  | 2 | 37     |
|   | Douglas Sr. High  | 37             |   |      |   |      | 1 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 4/18/2000 S.T.    | Financial Aid  |   |      |   | > 1  | 2 | 28     |
|   | Reed Sr. High     | 28             |   |      |   |      | 2 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 3/28/2000 S.T.    | ACT **7th      |   |      |   | > 1  | 2 | 28     |
|   | Reed Sr.High      | Graders 28**   |   |      |   |      | 3 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 3/24/2000 B.T.    | Career Day 4   |   |      |   | > 1  | 2 | 4      |
|   | Washington        |                |   |      |   |      | 4 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   | 3/16/2000         | Financial Aid  |   |      |   | > 1  | 2 | 34     |
|   | Abramson Sr. High | 33             |   |      |   |      | 5 |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   |      |   | > 1  | 2 | 78     |
|   |                   | 70             |   |      |   |      | 6 |        |
| 3 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| K |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| d |                   |                |   |      |   |      |   |        |
| y |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   |      |   | >    | 2 | 3      |
|   |                   | 3              |   |      |   |  ^1^ | 7 |        |
| 2 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| R |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| b |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| u |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| V |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| c |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   |      |   | > 1  | 2 | 30     |
|   |                   | 30             |   |      |   |      | 8 |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| B |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| T |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| W |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   |      |   | > 1  | 2 | 4      |
|   |                   | 4              |   |      |   |      | 9 |        |
| 9 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 3 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| Y |                   |                |   |      |   |      |   |        |
| M |                   |                |   |      |   |      |   |        |
| C |                   |                |   |      |   |      |   |        |
| A |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   |      |   | > 1  | 3 | 69     |
|   |                   | 69             |   |      |   |      | 0 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| O |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| P |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| y |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| W |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| k |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT 19         |   |      |   | > 1  | 3 | 19     |
|   |                   |                |   |      |   |      | 1 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| J |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| M |                   |                |   |      |   |      |   |        |
| c |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| D |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT 34         |   |      |   | > 1  | 3 | 34     |
|   |                   |                |   |      |   | > .  | 2 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 5 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| T |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| R |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| d |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT 169        |   |      |   | > 1  | 3 | 169    |
|   |                   |                |   |      |   |      | 3 |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 3 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| 9 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| A |                   |                |   |      |   |      |   |        |
| b |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| m |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | ACT 14         |   |      |   | > 1  | 3 | > 14   |
|   |                   |                |   |      |   |      | 9 |        |
| 8 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 7 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| V |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| D |                   |                |   |      |   |      |   |        |
| \ |                   |                |   |      |   |      |   |        |
| ' |                   |                |   |      |   |      |   |        |
| A |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| m |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Career Day     |   |      |   | > 1  | 4 | > 44   |
|   |                   | **Middle Sch   |   |      |   |      | 0 |        |
| 3 |                   | 7th** &        |   |      |   |      |   |        |
| / |                   | **8th** 44     |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 8 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| F |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| C |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| W |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| l |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| m |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Financial Aid  |   |      |   | > 1  | 4 | > 52   |
|   |                   | 52             |   |      |   |      | 1 |        |
| 5 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| F |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| e |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| S |                   |                |   |      |   |      |   |        |
| r |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| H |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
| > |                   | Career Day 26  |   |      |   | > 1  | > | > 26   |
|   |                   |                |   |      |   |      |   |        |
| 3 |                   |                |   |      |   |      | 5 |        |
| / |                   |                |   |      |   |      | 4 |        |
| 2 |                   |                |   |      |   |      |   |        |
| 1 |                   |                |   |      |   |      |   |        |
| / |                   |                |   |      |   |      |   |        |
| 2 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| 0 |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| B |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| T |                   |                |   |      |   |      |   |        |
| . |                   |                |   |      |   |      |   |        |
| > |                   |                |   |      |   |      |   |        |
|   |                   |                |   |      |   |      |   |        |
| W |                   |                |   |      |   |      |   |        |
| a |                   |                |   |      |   |      |   |        |
| s |                   |                |   |      |   |      |   |        |
| h |                   |                |   |      |   |      |   |        |
| i |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
| g |                   |                |   |      |   |      |   |        |
| t |                   |                |   |      |   |      |   |        |
| o |                   |                |   |      |   |      |   |        |
| n |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+
|   |                   |                |   |      |   |      |   |        |
+---+-------------------+----------------+---+------+---+------+---+--------+

**TOTAL COUNT OF STUDENTS OUTREACH 1853** 1909

> **School Data Accountability Data Student** Data

<table>
<colgroup>
<col style="width: 7%" />
<col style="width: 16%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 1%" />
<col style="width: 5%" />
<col style="width: 1%" />
<col style="width: 6%" />
<col style="width: 1%" />
<col style="width: 6%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 9%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="4" rowspan="2"><blockquote>
<p>School Name</p>
</blockquote></td>
<td colspan="2" rowspan="2">City</td>
<td colspan="2" rowspan="2"><blockquote>
<p>P</p>
</blockquote>
<p><sup>T</sup>yp<sup>e of</sup></p>
<p>School</p></td>
<td colspan="2" rowspan="2"><blockquote>
<p>1</p>
<p>• <strong>Enroll</strong>-</p>
<p>ments</p>
</blockquote></td>
<td rowspan="2"><p>Grade</p>
<p>Span</p></td>
<td colspan="2" rowspan="2"><p>Perform-</p>
<p>ance Score</p></td>
<td colspan="2" rowspan="2"><p>Perform‑</p>
<blockquote>
<p>ance</p>
<p>Label</p>
</blockquote></td>
<td colspan="2" rowspan="2">Poverty</td>
<td colspan="2" rowspan="2"><blockquote>
<p>Minority</p>
</blockquote></td>
<td colspan="3"><blockquote>
<p>Advanced PI</p>
</blockquote></td>
</tr>
<tr class="even">
<td colspan="3"><p><em>#</em> Taking AP</p>
<p>Courses</p></td>
</tr>
<tr class="odd">
<td><em><strong>Orleans Parish</strong></em></td>
<td colspan="3"><blockquote>
<p><em><strong>- 64</strong></em></p>
</blockquote></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Marion Abramson Senior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>1,757</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><blockquote>
<p>22.4</p>
</blockquote></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">81.7</td>
<td colspan="2">99.1</td>
<td colspan="3">4</td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Alcee Fortier High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>1,003</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>13.0</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">59.8</td>
<td colspan="2">99.7</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Booker T. Washington School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>697</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>10.9</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2"><strong>72.3</strong></td>
<td colspan="2">0</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Fredrick A. Douglass High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>935</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>13.7</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">85.9</td>
<td colspan="2">99.6</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">John F. Kennedy Senior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>1,482</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>25.1</strong></td>
<td colspan="2"></td>
<td colspan="2">40.0</td>
<td colspan="2">99.7</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">John McDonogh Senior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>1,260</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>22.2</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">66.9</td>
<td colspan="2">99.2</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Joseph S. Clark Senior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>867</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>22.2</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">69.9</td>
<td colspan="2">99.8</td>
<td colspan="3">58</td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">L.B. Landry High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>582</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2">21.8</td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">59.8</td>
<td colspan="2">99.3</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Lawless High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Hi 2h</td>
<td colspan="2"><blockquote>
<p><strong>609</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>25.7</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">87.0</td>
<td colspan="2">100.0</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">O. P. Walker Senior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>1,077</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>27.0</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">61.4</td>
<td colspan="2">5</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Rabouin Career Magnet High h School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p><strong>719</strong></p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>51.7</strong></td>
<td colspan="2"><blockquote>
<p><strong>A/W</strong></p>
</blockquote></td>
<td colspan="2">76.8</td>
<td colspan="2">99.2</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Sarah Towles Reed Senior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">High</td>
<td colspan="2"><blockquote>
<p>1,386</p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2"><strong>36.2</strong></td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">49.5</td>
<td colspan="2">99.1</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Walter L. Cohen High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Hi _h</td>
<td colspan="2"><blockquote>
<p>9.</p>
</blockquote></td>
<td><strong>8-12</strong></td>
<td colspan="2">12.8</td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">69.7</td>
<td colspan="2">99.2</td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Carver Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p><strong>365</strong></p>
</blockquote></td>
<td>7-8</td>
<td colspan="2">6</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="even">
<td>-Charles</td>
<td colspan="3"><blockquote>
<p>J. Colton Middle School</p>
</blockquote></td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p>882</p>
</blockquote></td>
<td>6-8</td>
<td colspan="2"><strong>29.8</strong></td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">90.2</td>
<td colspan="2"><strong>99.7</strong></td>
<td colspan="3"><blockquote>
<p>N/A</p>
</blockquote></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Edward Phillips Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p><strong>331</strong></p>
</blockquote></td>
<td>6-8</td>
<td colspan="2">24.4</td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">87.9</td>
<td colspan="2"><strong>99.7</strong></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">F.W. Gregory Junior High School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p><strong>999</strong></p>
</blockquote></td>
<td>7-9</td>
<td colspan="2">39.5</td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2">61.9</td>
<td colspan="2"><strong>99.8</strong></td>
<td colspan="3">N/A</td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Fannie C. Williams Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p><strong>1,150</strong></p>
</blockquote></td>
<td>6-8</td>
<td colspan="2"><strong>39.9</strong></td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">86.8</td>
<td colspan="2"><strong>99.3</strong></td>
<td colspan="3">N/A</td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Israel Meyer Augustine Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p><strong>595</strong></p>
</blockquote></td>
<td>6-8</td>
<td colspan="2">22.3</td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">87.1</td>
<td colspan="2"><strong>99.7</strong></td>
<td colspan="3"></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">L. B. Landry Middle School</td>
<td colspan="2"></td>
<td colspan="2">Mid</td>
<td colspan="2">316 7-8</td>
<td>7-8</td>
<td colspan="2">24.8</td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2">90.2</td>
<td colspan="2"><strong>99.4</strong></td>
<td colspan="3">N/A</td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">Livingston Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">25.2</td>
<td colspan="2"><blockquote>
<p><strong>U/S</strong></p>
</blockquote></td>
<td colspan="2"><strong>92.2</strong></td>
<td colspan="2"><strong>99.0</strong></td>
<td colspan="3">N/A</td>
</tr>
<tr class="odd">
<td></td>
<td colspan="3">Martin L. Kin: Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p>431</p>
</blockquote></td>
<td>7-8</td>
<td colspan="2">32.9</td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2"><strong>91.9</strong></td>
<td colspan="2"><strong>99.8</strong></td>
<td colspan="3">N/A</td>
</tr>
<tr class="even">
<td></td>
<td colspan="3">McDonogh #28 Middle School</td>
<td colspan="2">New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><blockquote>
<p>333</p>
</blockquote></td>
<td>7-8</td>
<td colspan="2"><blockquote>
<p>34.5</p>
</blockquote></td>
<td colspan="2"><blockquote>
<p>U/S</p>
</blockquote></td>
<td colspan="2"><strong>92.5</strong></td>
<td colspan="2"><strong>99.1</strong></td>
<td colspan="3">N/A</td>
</tr>
<tr class="odd">
<td colspan="2">Murray I Henderson Middle School</td>
<td>New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2">274</td>
<td colspan="2">6-8</td>
<td colspan="3">44.7</td>
<td colspan="2">U/S</td>
<td colspan="2"><strong>94.2</strong></td>
<td colspan="2"><strong>99.6</strong></td>
<td colspan="2">N/<sup>.</sup></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="2">P.A. Capdau Middle School</td>
<td>New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2">250</td>
<td colspan="2"><sup>'</sup>7-8</td>
<td colspan="3">25.1</td>
<td colspan="2">U/S</td>
<td colspan="2"><strong>82.4</strong></td>
<td colspan="2"><strong>99.6</strong></td>
<td colspan="2"><strong>N/A</strong></td>
<td>E</td>
<td></td>
</tr>
<tr class="odd">
<td colspan="2">S.J. Green Middle School</td>
<td>New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2">437</td>
<td colspan="2">6-8</td>
<td colspan="3">23.7</td>
<td colspan="2">U/S</td>
<td colspan="2"><strong>87.9</strong></td>
<td colspan="2"><strong>99.3</strong></td>
<td colspan="2">N/</td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="2">Sophie B. Wright Middle School</td>
<td>New Orleans</td>
<td colspan="2">Mid</td>
<td colspan="2"><strong>501</strong></td>
<td colspan="2">6-8</td>
<td colspan="3">25.9</td>
<td colspan="2">U/S</td>
<td colspan="2"><strong>90.0</strong></td>
<td colspan="2"><strong>98.4</strong></td>
<td colspan="2">N/</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><p>b</p>
<p>i</p>
<p>t</p></td>
<td></td>
</tr>
</tbody>
</table>

> **(No** Lable on this Box)
>
> Box 10
>
> **No label on the box**
>
> **In the top of the box was a small paper box containing: ^E^**xhibit
> 5

1.  An invoice from IOSCapital

2.  Vendors Lists pages 1-8 and 13-16

3.  General Ledger as of May 9, 2003 pages 1-24

4.  Balance Sheet as of September 2, 2001

5.  Balance Sheet as of June 3, 2002

6.  Balance Sheet as of December 31, 2002

7.  Profit & Loss Setember 2001 through June 2002 (2 pages)

8.  Profit & Loss July 2001 through December 2002 (2 pages)

9.  Profit & Loss Detail September 1, 2001 through May 9, 2003 (13
    pages)

> Then there were folders
>
> **[Labeled~,~]{.underline}**
>
> 1 Old Timesheets **Not in a folder:**
>
> Outreach Summary 2002-2003
>
> Outreach Summary 2001-2002
>
> High School Profile Sheets 2000-2001
>
> Outreach Summary 1999-2001
>
> **Labeled Folders:**

2 TRIO Day 2001

> Field Trip 2001 Birmingham/Tuskugee Trip

3 Chaperons Consent/Roster

4 Field Trip Consent Forms (Original)

5 Birmingham Tuskogee Confirmations

6 Trip Orientations

7 Annual TRIO Trip Colleges-Museums-McWane Ctr 2002

8 TRIO Day 2001

9 High School Info Forms

10 Talent Search Audit Reports 2000 & 2001

11 Grant Award Notification 2003-2004; 2004-2005

12 Grant Award Notification-9-01-00 - 2001

13 TS Award Notification 1999-2000; 2000-2001; 2001-2002

14 TS Annual *Performance Reprot YR* 2001-02

15 Bank (Whitney) FY01 and 02

16 Organizational Chart & Board of Directors

17 Current & Former Employees

18 Board Minutes

19 Description of Accounting System & Chart of Accounts

20 Policy & Procedure Manual

21 LSED Grant #267 43,000

22 Balance Sheet as of 5/31/00

23 LSED Grant (extra copies)

> Page 17 of 17

Orleans Parish Public schools is the largest school district
in![](media/image5.png){width="0.4166666666666667in"
height="1.3736111111111111in"}

the state of Louisiana. State statistics from October 2003

found:

-   74.5% attend public schools

```{=html}
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```
-   68,354 students

```{=html}
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```
-   93.5% African American

```{=html}
<!-- -->
```
-   6,592 (9.7%) Special Education

```{=html}
<!-- -->
```
-   75.5% Free and Reduced Lunch

```{=html}
<!-- -->
```
-   4,552 teachers

```{=html}
<!-- -->
```
-   711 instructional aides

```{=html}
<!-- -->
```
-   130 schools

> Next: Summary of Testing Data Previous: M^3^ Goals Map of Orleans
> Parish
>
> LaIY r ^(or,rt^ Mirt

**New Orleans east map is displayed below**

[Getaaliv]{.underline} \~rr.A\~^s^

[Lakeview]{.underline}

> t4!r\~vSlt

cis,I

> \~rrvr\~t°r
>
> **Y.** \_
>
> ~F~
>
> a
>
> .• ^L^ucy

^,,^• ^\'^3

f Frru\'t\'1

r\_¢ [Quarter]{.underline}

> caa
>
> ed.uno.edu/Faculty/ATalmadge/M3/District.htm 7/22/2004
>
> **HUMAN Resource DEVELOPMENT**

Exhibit 7

> **NEW ORLEANS EDUCATIONAL TALENT SEARCH PROGRAM,
> INC.**![](media/image6.png){width="0.46319444444444446in"
> height="0.6in"}

**4215** SOUTH CLAIBORNE AVENUE\
**NEW ORLEANS, LOUISIANA 70125**

**(504) 821-8844**

**STUDENT PROFILE SHEET\
PLEASE PRINT**

> DATE:

Student\'s Name:

Student\'s Social Security #: U.S. Citizen: Yes No

Date of Birth: Race: Sex:

Address: **(zip)**

Telephone #:

> **(Home)** (Work) **(Cell/Beeper)**

**Parent\'s Name:**

**Intended College(s): 1.**

> 2\.
>
> **3 4**
>
> College Major. **School\'s** Name: Grade:
>
> **Counselor:** Phone Number:
>
> G.P.A.: ACT Score: Rank: [\_]{.underline}\
> Service(s) needed; please check all that apply:
>
> **ACT Workshop** G.E.D. Information \_ **Career Day/Career
> Counseling**
>
> **Financial Aid Workshop** Voc-Tech Information\
> **Other**
>
> Does either parent have a baccalaureate (4year) college degree?
>
> • OUR SUCCESS IN HUMAN RESOURCE DEVELOPMENT IS INTRINSIC TO OUR FUTURE
> DESTINIES •
>
> ![](media/image7.png){width="1.1701388888888888in"
> height="0.6104166666666667in"}Exhibit 8 **HUMAN** • **\'RESOURCE** •
> DEVELOPMENT

**PROGRAM, INC.**

> **4215 SOUTH CLAIBORNE AVENUE**

**NEW ORLEANS. LOUISIANA 70125 (504) 821-8844**

> STUDENT PROFILE SHEET **Date: 1** \\ -1 c

**Student\'s Name:**

**Student\'s Social Security** #: , **Driver\'s License** #:

[A]{.underline}**ddress:**

**Telephone Number: [()]{.underline}**

> (Home) (Work) (Cell/Beeper)

**Parent\'s Name:** [(]{.underline}

Intended College(s):

1\.

2\.

> 3\.
>
> **College Major:**
>
> School\'s Name:.
>
> Counselor: Phone Number:~.~
>
> ACT Score: Rank: **Please check:**

-   ACT Workshop,

> D Financial Aid Workshop
>
> Career Day/Career/College Counseling

-   Other

> **Newsweek**

**42 Office Depot**

**43 Petty Cash**

**44 PBCC**

**45 P C World**

**46 Fed Ex**

**47 Coca Cola**

**48 Cox Communications**

**49 AT&T Communications**

**50 Armstrong Business Center**

**51 AT&T**

**52 Bell South**

**53 National Insurance Service**

**54 Office Sign-In Sheets**

**55 Office Policies/Procedures**

**56 -Performance Reports**

**57 Six Month Report**

**58 FAFSA Sessions (Sign In)(Walk In)(Appointments)**

> ^E^xhibit ~12~
>
> **COMMERCIAL LEASE**

This lease is made between [New Orleans Educational Talent Search
**Agency**]{.underline} **,** herein called Lessee, and

[New Orleans Educational Talent Search Program, ~In~c..]{.underline} ,
herein called Lessor. Lessee hereby offers to

lease from Lessor the premises situated in the City of [New
Orleans]{.underline} , County/Parish of [Orleans]{.underline} , State
of\
[Louisiana]{.underline} , described as the two-story, steel and cement
block office building comprising approximately 4,000 square feet with
adjacent land measuring approximately 60\' x 155\' zoned B-2, bearing
municipal address of [4215]{.underline} [South Claiborne Avenue. New
Orleans, Louisiana 70125]{.underline} , upon the following *TERMS* and
CONDITIONS:

1.  Term and Rent. Lessor demises the above premises for a term of
    years, commencing

[July 1, 1999]{.underline} , and terminating on [end of contract
period]{.underline} or sooner as provided herein at the annual rental

of [Two Thousand Four Hundred Dollars]{.underline} (\$2,400.00), payable
in equal\' installments in advance on the first\
day of each month for that months\' rental, during the term of this
lease. All rental payments shall be made to Lessor at the address
specified above.

2.  Use. Lessee shall use and occupy the premises for [Office and
    program space]{.underline} . The premises shall be used

for no other purpose. Lessor represents that the premises may lawfully
be used for such purpose. .

3.  Care **and Maintenance of Premises.** Lessee acknowledges that
    the.premises are in good order and repair, unless otherwise
    indicated herein. Lessee shall, at his own expense and at all times,
    maintain the premises in good and safe condition, including plate
    glass, electrical wiring, plumbing and heating installations and any
    other system or equipment upon the premises and shall surrender the
    same, at termination hereof, in as good condition as received,
    normal wear and teas excepted. Lessee shall be responsible for all
    repairs required, excepting the roof, exterior walls, structural
    foundations, and

be maintained by Lessor. Lessee shall also maintain in good condition
such portions, adjacent to the premises, such as sidewalks, driveways,
lawns and shrubbery, which would otherwise be required to be maintained
by Lessor.

4.  Alterations. Lessee shalt not, without first obtaining the written
    consent of Lessor, make any alterations, additions or improvements,
    in, to or about the premises.

5.  Ordinances and Statutes. Lessee shall comply with all statutes,
    ordinances and requirements of all municipal, state and federal
    authorities now in force, or which may hereafter be in force,
    pertaining to the premises, occasioned by or affecting the use
    thereof by Lessee.

6.  Assignment and Subletting. Lessee shall not assign this lease or
    sublet any portion of the premises without prior written consent of
    the Lessor, which shall not be unreasonably withheld. Any such
    assignment or subletting without consent shall be void and, at the
    option of the Lessor, may terminate this lease.

7.  Utilities. All applications and connections for necessary utility
    services on the demised premises shall be made in the name of the
    Lessee only, and Lessee shall be solely liable for utility charges
    as they become due, including those for sewer, water, gas,
    electricity, and telephone services.

8.  Entry and Inspection. Lessee shall permit Lessor or Lessor\'s agents
    to enter upon the premises at reasonable times and upon reasonable
    notice, for the purpose of inspecting the same, and will permit
    Lessor at any time within sixty (60) days prior to the expiration of
    this lease, to place upon the premises any usual \"To Let\" or \"For
    Lease\" signs, and permit persons desiring the lease the same to
    inspect the premises thereafter.

9.  **Possession.** If Lessor is unable to deliver possession of the
    premises at the commencement hereof, Lessor shall not be liable for
    any damage caused thereby, nor shall this lease be void or voidable,
    but Lessor shall not be liable for any rent until possession is
    delivered. Lessee may terminate this lease if possession is not
    delivered within\
    days of the commencement of the term hereof.

10. Indemnification of Lessor. Lessor shall not be liable for any damage
    or injury to Lessee, or any other person or in any property,
    occurring on the demised premises or any part thereof, and Lessee
    agrees to hold Lessor harmless from any claims for damages, no
    matter how caused.

11. Insurance. Lessee, at his expense, shall maintain plate glass and
    public liability insurance including bodily injury and property
    damage insuring Lessee and Lessor with minimum coverages as follows:

> Lessee shall provide Lessor with a Certificate of Insurance showing
> Lessor as additional insured. The Certificate shall provide for a
> ten-day written notice to Lessor in the event of cancellation or
> material change of coverage. To the maximum extent permitted by
> insurance policies, which may be owned by Lessor or Lessee. Lessee and
> Lessor, for the benefit of each other, waive any and all rights of
> subrogation which might otherwise exist.

12. Eminent Domain. If the premises or any part thereof or any estate
    therein, or any other part of the building materially affecting
    Lessee^\'^s use of the premises, shall be taken by eminent domain,
    this lease shall terminate on the date when title vests pursuant to
    such taking. The rent, and any additional rent, shall be apportioned
    as of the termination date, and any rent paid for any period beyond
    that date shall be repaid to Lessee. Lessee shall not be entitled to
    any part of the award for such taking or any payment in lieu
    thereof, but Lessee may file a claim *for any* taking of fixtures
    and improvements owned by Lessee, and for moving expenses.

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

**ADDENDUM TO DRAFT AUDIT RESPONSE\
DATED August 25, 2004**

**This submittal is a follow up to the telephone conversation on Monday
evening, August 23, 2004, between (EDITED) and Mr. Robert P. McFarland
where NOETSP informed the OIG\'s office of this follow up
documentation.**

> **Based on advisement from our legal team we respectfully submit this
> addendum to be included as a part of the original submittal.**
>
> The most critical factor with respect to the audit report is the
> performance evaluation review technique used by the auditor. If there
> is an error in the premise there will be an error in the conclusion.
>
> That section of the report captioned OBJECTIVE, SCOPE AND METHODOLOGY
> states, \"We did not use any sampling technique\". However the
> preceding paragraph states: \"To accomplish our objective, we
> performed the following procedures\... Visited selected (emphasis
> ours) schools and Interviewed officials concerning services to
> students\",
>
> This is certainly a recognized and accepted audit procedure.
> Otherwise, It would be impossible to perform any audit.
>
> Therefore we question the refusal of the auditor to accept our
> statistical calculation that given the fact that 93.5% of the school
> system Is African American and 75.5% are eligible for free lunch/ then
> that 75.5% are also eligible for NOET5P services.
>
> For the auditor to state that because there were only 165 official
> student eligibility forms on file that is the total number of students
> qualified to receive services Is Illogical. To then extrapolate that
> figure into a two million dollar overpayment defies all auditing
> guidelines.
>
> To take this one-step further. Did the auditor exam each and every
> check and voucher in the boxes of material submitted??? This is not to
> say that corrections and changes are not in order. The computerization
> of the entire office has been undertaken and is 35% complete.
>
> 10
>
> New Orleans Educational Talent Search Program, Inc. Audit Response to
> OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004
>
> Lastly, we find it odd that the auditors have claimed to have found
> only 165 student records; one of our senior counselors along produced
> over 300 fully documented folders annually from her
> \"inhouse/inreach\" student services activities. The director annually
> served 400 students per year facilitated and leverage by his 34 years
> experience and outreach into the community. The other in house
> counselors numbering three annually served 150 students each. Students
> served during large events \"such as **Annual Student College
> Interview** session sponsored by the National Scholarship Service and
> Fund for Negro Students at the New Orleans Convention Center may not
> have been counted in your audit review. In one of those years
> 2001/2002 we serviced over 250 students with over 3000 students in
> attendance. CSX Railroad College Jamboree, held at the Union Train
> Station of New Orleans and we serviced more than 150 students. Another
> important event that it appears the auditors missed, was the NOESTP
> sponsored a three-day bus trip to Tuskegee University and the
> University of Alabama at Birmingham. The pertinent highlights of this
> trip included the following:

1.  Twenty five (25) students with three parent chaperones and three
    staff.

2.  Very modern Loew\'s bus line transportation mode.

3.  Visits to comprehensive science complex in downtown Birmingham and
    the IMAX Theater.

4.  An outstanding dining experience at outstanding restaurants in the
    Birmingham area.

5.  Three night stay at the newest Marriott in the Birmingham area.

6.  An all day visit to college day at Tuskegee Institute, in Tuskegee,
    Alabama.

7.  A visit to the Booker T. Washington and Carter G. Woodson Federal
    shrine located on the campus.

8.  One and a half page summary from each of the students participants
    describing what the trip experience meant to them.

> ***\"We consider this to rank among the finest of some estimated 1500
> students trips that take place in the Trio Community annually\".***
>
> You probably don\'t have these numbers either, however, these services
> are documented and can readily be made available.
>
> We would like to suggest that before the audit report is finalized
> that our accountant/information systems consultants meet with the
> auditor to
>
> 11

New Orleans Educational Talent Search Program, Inc. Audit Response to
OIG/DOE Report #ED-OIG/A06-D0015 Date of Response August 22, 2004

review the program evaluation procedures and make any needed
adjustments.

Sincerely,

> ![](media/image8.png){width="3.0833333333333335in"
> height="0.4930555555555556in"}

Robert P. McFarland Cc: Enclosures

**NOETSP's General Concerns**

In both the draft report response and the related addendum, NOETSP
expressed concerns about our audit methodology and procedures. We have
summarized those general concerns below and provided our response to
those concerns. The general concerns expressed by NOETSP in its response
were presented as Numbers 1 through 4. The concerns expressed by NOETSP
in the addendum were not numbered, but we have numbered them in this
report for ease of reference. These concerns are presented sequentially,
beginning with Number 5.

**[1 - OIG Visits to Selected High Schools]{.underline}**

The management of NOETSP was informed by several schools that ED/OIG
conducted unannounced site visits. Since we did not mention those visits
in the draft report, NOETSP concluded that we received nothing from our
school visits to cite in the report. NOETSP stated, "Evidently, these
site visits did not result in findings contrary to the documents
submitted \[including\] roster\[s\] numbering over six thousand
signatures of students who received services."

**[OIG's Response]{.underline}**

NOETSP's conclusion about the site visits is incorrect. We made the
visits in an effort to obtain reasonable assurance that additional
performance documentation provided by NOETSP in September 2003 (after
our exit conference) was valid. We sought that assurance by obtaining
verification through interviews that NOETSP provided services at schools
that were listed in the documents. Nothing came to our attention that
caused us to conclude that the additional documentation was not valid.
However, we did not obtain assurance that the documentation of services
provided was sufficient.

**[2 - Length of Audit and Duplication of Records
Requested]{.underline}**

NOETSP stated that the length of the audit and the duplication of
requests for records seriously handicapped the agency's ability to
provide the level of service to which it is accustomed. NOETSP referred
to records requested by means of two ED/OIG subpoenas, and stated that
the time periods covered by those subpoenas overlapped. The following
timeline and statements summarize the points made by NOETSP:

-   [September 2001]{.underline} -- ED/OIG began an investigation that
    was to cover the period January 1, 1994, through September 2001.

-   [November 5, 2001]{.underline} -- After requesting additional time,
    NOETSP made two shipments to Dallas in response to a 2001 OIG
    subpoena. The first shipment was made on this date.

-   [December 14, 2001]{.underline} -- The second of the two shipments
    was made to Dallas on this date.

-   [April 25, 2003]{.underline} -- NOETSP sent a letter to ED/OIG
    stating that the location of the field examination was a matter of
    coordination and communication instead of a question of compliance
    or cooperation.

-   [Subpoena #1]{.underline} -- This subpoena requested records for the
    period 1994 to 2001.

-   [Subpoena #2]{.underline} -- This subpoena requested records for the
    period September 1998 to December 2002.

-   [Overlap]{.underline} -- It was obvious to NOETSP that the time
    periods covered by the subpoenas overlapped.

-   [Surprise Visit]{.underline} -- NOETSP stated that it had not
    received any OIG correspondence or communication regarding its
    status from December 2001 to May 2003. NOETSP stated that "the
    unannounced visit to begin an examination for which you OIG/DOE
    started 18 months previous was very confusing \[to\] the management
    and staff." NOETSP stated that it was perplexed by ED/OIG's surprise
    visit requesting records and information, which had been previously
    forwarded to Dallas.

**[OIG's Response]{.underline}**

The length of the audit and the need for duplicate record requests was
directly attributable to NOETSP's continued inability or unwillingness
to provide records and documents in a timely manner. As discussed in the
[Objective, Scope, and Methodology]{.smallcaps} section of this report,
we were denied on-site access to records when we initiated the audit, so
we never performed any audit procedures at the grantee's office.
Therefore, we requested documents by means of a subpoena issued in May
2003. We subsequently made multiple information requests in an effort to
obtain all documents and records that had been subpoenaed.

**[3 -- Duplication of Questioned and Unsupported Costs]{.underline}**

NOETSP referred to our statement that "The questioned costs in Findings
2 and 3 are duplicative of the total grant costs questioned in Finding
1." NOETSP stated that the draft audit report "should be revised as to
avoid misleading the reader or user of this report," and also stated its
desire for the final report to be "revised to eliminate the duplicate
findings." NOETSP also made the following statements:

> These duplicate findings and the enumeration thereof clearly represent
> faulty and irresponsible reporting of the organization's compliance
> during the years under audit. It appears from the draft audit report
> that the organization misspent \$3.8 million whereas the total award
> during the period was approximately \$2 million.

**[OIG's Response]{.underline}**

Each finding, along with its questioned cost amount, is valid and stands
on its own. For Findings 2, 3, and 4, we noted that the questioned costs
were duplicative because we had already questioned total grant costs in
Finding 1. If the Department requires the return of total questioned
costs in Finding 1, then NOETSP would not return the costs associated
with Findings 2, 3, and 4 because those costs are already included in
the total questioned costs in Finding 1. However, if the Department does
not require the return of all funds under Finding 1, then the questioned
costs in Findings 2, 3, and 4 would have to be addressed and any amount
disallowed by the Department would have to be returned. Therefore, the
questioned costs are not

duplicative, and our reporting is not faulty and irresponsible.
Additionally, our objective review of NOETSP's records does not allow us
to eliminate any finding. We would have questioned the amount for
Finding 2, Finding 3, or Finding 4 if there had been no other finding.
In our opinion, the findings and questioned costs are clearly presented,
and they should not be misleading to readers and users of the report.

**[4 -- Circulation of Draft Audit Report]{.underline}**

NOETSP stated its understanding that the draft audit report was
distributed only within the Department of Education, but was concerned
about the circulation of the report without the benefit of NOETSP's
response. NOETSP said that "even such limited distribution, may have a
negative impact on the viability of this organization should the user of
this report use it to evaluate the performance of this organization
without the benefit of our response." NOETSP also asked, "Is this
standard auditing procedure to circulate a report without the benefit of
management response?"

**[OIG's Response]{.underline}**

Prior to submitting its response to the draft report, NOETSP called
ED/OIG to express its concern on this subject, and asked if its response
could be sent to other recipients of the report. We explained that
NOETSP's complete response would be included with the final audit
report. We also told NOETSP that a copy of the response could be sent to
the Assistant Secretary of the Office of Postsecondary Education. The
standard OIG procedure calls for an auditee such as NOETSP to submit its
response to ED/OIG, who will in turn include that entire response with
the final audit report package. In our opinion, NOETSP's concern about
circulation of the draft audit report has no impact on either the audit
or its resolution.

**[5 -- Performance Evaluation Review Technique]{.underline}**

NOETSP stated, "If there is an error in the premise there will be an
error in the conclusion." NOETSP referred to the procedure that we
performed by visiting selected schools and interviewing officials
concerning services provided to students, and recognized that the
procedure was necessary to perform any audit. Then NOETSP questioned our
assessment of student eligibility, maintaining that eligibility for free
lunch equates to eligibility for Talent Search services. Specifically,
NOETSP stated that 93.5 percent of the school system is African-American
and that 75.5 percent of the students are eligible for free lunch,
emphasizing that the free-lunch students (75.5 percent) are also
eligible for NOETSP services. NOETSP also stated that it is illogical
for us to report that the total number of students qualified to receive
services was limited to 165 students that had official student
eligibility forms on file. In addition, NOETSP stated that our
extrapolation of that figure into a two million dollar overpayment
defies all auditing guidelines.

**[OIG's Response]{.underline}**

As stated by NOETSP, we did visit schools and interview officials. We
also performed the other five procedures listed in the Objective, Scope,
and Methodology section of the report. We did not base our assessment of
student eligibility or grant performance merely on school visits and
interviews. NOETSP quoted accurately our draft report statement, "We did
not use any sampling technique." We did not employ sampling because, as
we stated in the draft report, "we performed a review of all records
that were made available to us." Audit sampling is used when only a
limited number of records is to be reviewed.

We do not question the percentages of African-American students and
those eligible for free lunches. However, we do question NOETSP's
documentation of student eligibility, and emphasize that regulations
require grantees to maintain eligibility records for each participant on
an individual basis. "For each participant, a grantee must maintain a
record of the basis for its determination that the participant is
eligible to participate, including the needs assessment for the
participant" (34 C.F.R. § 643.32). We cannot accept NOETSP's
"statistical calculation" that students are eligible for Talent Search
services just because they are eligible for free lunches. Our review of
all records provided to us did not support a conclusion that NOETSP
maintained adequate eligibility records on an individual participant
basis. NOETSP's reference to "165 official student eligibility forms" is
incorrect. We reported 165 students as the number that received services
during Program Year 2001-2002. Concerning the "two million dollar
overpayment," we did not extrapolate any number. We questioned total
grant costs because NOETSP did not demonstrate that it properly
documented student eligibility and grant performance, including NOETSP's
failure to meet the regulatory requirement to serve a minimum of 600
participants per year. In our opinion, we have made no error in either
premise or conclusion.

**[6 -- Examination of Checks and Vouchers]{.underline}**

NOETSP wanted to know if we examined every check and voucher in the
boxes of material submitted for our review. NOETSP also stated, "This is
not to say that corrections and changes are not in order. The
computerization of the entire office has been undertaken and is 35%
complete."

**[OIG's Response]{.underline}**

We examined all records, including every check and every voucher,
provided to us. We did not question any cost for which we saw adequate
documentation. We do not know what type of corrections and changes might
be in order. The 35 percent completion of the office computerization is
irrelevant. Whether records are computerized or not, adequate
documentation must always be maintained. This concern about checks and
vouchers does not change our audit conclusions.

**[7 -- Student Service Activities]{.underline}**

NOETSP was concerned that we might have missed some documents pertaining
to services provided to students, and specifically mentioned the
following things:

-   One senior counselor produced over 300 fully-documented folders
    annually.

-   The Director himself served 400 students annually.

-   Each of the other three in-house counselors served 150 students
    annually.

-   Students served at large events might not have been counted. More
    than 250 students were served at one event, and more than 150 were
    served at another.

-   NOETSP sponsored a three-day bus trip to Tuskegee University and the
    University of Alabama at Birmingham, and listed pertinent highlights
    of the trip. The last highlight stated that the 25 student
    participants prepared summaries (one and one-half pages in length)
    that described what the trip experience meant to them.

NOETSP also stated, "You probably don't have these numbers, either,
however, these services are documented and can readily be made
available."

**[OIG's Response]{.underline}**

We examined all records that were provided to us, and did not question
any service for which we saw adequate documentation. Concerning the
three-day field trip to Alabama, we reviewed information that showed the
trip was made in April 2001. An overall summary of the trip stated that
students were to submit essays summarizing their experiences, but we saw
no essay in the records provided to us, even though we did see a blank
student evaluation form. Since NOETSP has confirmed, through its
Management Representation Letter dated January 28, 2004, that all
records have been made available to us, there should be no pertinent
documents available at this point that we have not already evaluated.
Therefore, NOETSP's concern about student service activities, including
the field trip, has no impact on our audit conclusions.

**[8 -- Desire to Meet with Auditor]{.underline}**

At the end of the addendum, NOETSP stated, "We would like to suggest
that before the audit report is finalized that our
accountant/information systems consultants meet with the auditor to
review the program evaluation procedures and make any needed
adjustments."

**[OIG's Response]{.underline}**

We conducted our audit in accordance with generally accepted government
auditing standards appropriate to the scope of the review, so we see no
need for the accountant or the consultants to review our program
evaluation procedures. NOETSP denied on-site access to records; yet we
allowed multiple opportunities for NOETSP to send records to us.
Additionally, the Director and his accountant made a trip to Dallas to
explain the performance documents in the six boxes that NOETSP found
after our audit work was concluded and an exit conference was conducted.
At that time, NOETSP confirmed that all records had been made available
to us. If more documents are now available, they should be provided to
the Department officials identified in the cover letter to this report.