The Washington Parish School Board met in regular session on the above date with the following board members present: President Harold Smith, Karl Bickham, Juanita Barker, Holly James, Susanne Jones, Hayward Boone, Richard N. Thomas, Bruce Brown,
and Freddie Jefferson. Absent: None.
Agenda Item #1 - Call to order.
The meeting was called to order by President Smith. He welcomed School Board Attorney Wayne Kuhn, guests, and news media.
Agenda Item #2 - Invocation.
The invocation was given by Bruce Brown.
Agenda Item #3 - Pledge of Allegiance.
Agenda Item #4 - Consider a motion to adopt the minutes of the January 13, 2000, regular board meeting.
It was moved by Juanita Barker, seconded by Karl Bickham, that the Board adopt the minutes of the January 13, 2000, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Presentation by Louisiana State Department of Education personnel (Richard Kennedy).
Assistant Superintendent Richard Kennedy introduced Nancy Hicks and Rosa Stewart from the Louisiana Department of Education. Ms. Hicks presented a certificate to Dr. Pamela Williford, Supervisor of Special Education, in recognition of the Washington Parish School System's performance in the area of participation of Special Education students in statewide assessment.
Agenda Item #6 - Discuss and take appropriate action regarding report from Durden and Alonzo on Franklinton Primary School, Pine School, and Thomas Jr. High School audits (Richard Kennedy).
Donna Alonzo reviewed the audit reports on Franklinton Primary School, Pine School, and Thomas Jr. High School. Following discussion, it was moved by Susanne Jones, seconded by Hayward Boone, that the audit reports be accepted, as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT'S REPORT ON
APPLYING AGREED-UPON PROCEDURES
Washington Parish School Board
Franklinton, LA
We have performed the procedures listed below, which were agreed upon by the Washington Parish School Board and Superintendent. These procedures were performed solely to assist the school board office with respect to compliance with policy and procedures concerning individual school activity accounts and school property inventory at two parish schools. This engagement to apply agreed-upon procedures was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described below, either for the purpose for which this report has been requested or for any other purpose.
We tested inventory records to determine the physical existence of property as listed on the school's property inventory report and to determine that property at the school was included on the inventory list. We also inspected property items to determine if they were identified as property of the school and numbered in accordance with the property inventory list. We examined the records for the schools' activity accounts. Three months of bank reconciliation forms were tested for completeness and mathematical accuracy. Disbursements were tested for proper use of requisitions, purchase orders and supporting documentation in relation to the school board policies and procedures. We tested bank deposits against pre-numbered receipts for propriety and traced them to the activity account ledger. We calculated gross profit percentages on concession sales and performed reasonableness test on other receipt categories where applicable.
PINE HIGH SCHOOL
Principal - Ed Deas, July 1,1999 - Present
Secretary - Pam Breland
Period tested - July 1, 1999 - November 30, 1999
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper, and the reconciled balance equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent month balances to verify proper cutoffs with transactions recorded in the proper period and balances carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested. There were no school activity accounts with deficit balances.
Cash Disbursements - For the period examined, twenty-four cash disbursements were tested, and all but two were issued in compliance with school board policy. The two items not in compliance had invoice dates prior to the purchase order and requisition date. There was one disbursement for travel reimbursement in the general account during the period tested. The majority of items examined were properly approved, documented and recorded in the proper accounts of the school. Requisitions, purchase orders, and invoices were signed by the principal for all of the items tested. The records were neat and orderly, allowing the verification process to be accomplished in an efficient manner. Pine High School appears to be in compliance with the purchasing policies and procedures of the Washing Parish School Board.
Cash Receipts - Deposits are made daily. Procedures for safeguarding and accounting for cash receipts were very good. Receipts are balanced with the daily recap and properly recorded in the activity account ledger. Deposit tickets were complete and agreed with the daily report. The deposit slips were attached to the daily receipts recap, and the receipt numbers were listed on the daily recap, also. From the evidence examined, Pine High School appears to be in compliance with school board policies regarding cash receipts.
Ticket reconciliation forms and pre-numbered tickets were utilized for all athletic events. We verified their mathematical correctness and proper accounting for ticket inventory. Pine High School counts and deposits, by night deposits, their gate and concession receipts the night of the event.
Concessions - Pine High School has a "full service" contract with the Coca Cola Bottling Co. for the operation of its drink machines. Commissions from these machines for the period tested were $2,345. We calculated the gross profit percentage for the school's concession operations for the period July 1, 1999 - November 30, 1999, to be 25.44%. The gross profit percentage for the period July 1, 1998, through December 31, 1998, was 26%. All invoices for concession purchases were paid on a current basis, and receipts appear to be properly accounted for.
Prior Year Findings - December 31, 1998
$ Purchase procedure, requisitions, and purchase orders not issued in compliance
with school board policy. The finding appears to be corrected, as evidenced by the statements above.
$ Travel reimbursements paid from school activity funds, not school board funds. With the one exception, which, according to Mr. Deas, was approved by the school Board, travel reimbursement is not being made from school activity funds.
Fixed Asset Inventory - We examined a sample of items from the property inventory list for its physical existence on school property and for the appropriate identification markings. The assets on the inventory list were broken down by building and then by room number; however, items were not easily located because of the numerous transfers between rooms and to other schools. We located 72% of the items we selected from the inventory list and 58% of the items we selected from the school premises. All items found were tagged and identified as property of Pine High School. There appears to be confusion as to who is responsible for maintaining the inventory list. Purchases of fixed assets (equipment costing in excess of $150) from activity accounts have not been submitted to the school board for inclusion on the inventory list. We suggested that an inventory addition sheet be attached to the paid invoice to indicate that the item has been added to the inventory list and the precise location on the list and the school premises is noted. It would appear that there is still some work that needs to be done to the fixed asset inventory at Pine High School. Someone needs to be assigned to handle the inventory list. They must ok all transfers and submit the transfers to the school board. They should obtain a detailed inventory at the beginning and end of each school year for each room, and update the fixed asset inventory list at the end of each year.
THOMAS JUNIOR HIGH SCHOOL
Principal - Steve Knight
Secretary - Debra Creel and Diane Barber
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper, and the reconciled balance equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent month activity ledgers to verify proper cutoffs with transactions recorded in the proper period and balances carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested.
Cash Disbursements - For the period examined, twenty cash disbursements were tested, and all but two items were issued in compliance with school board policy. The two items not in compliance had invoice dates prior to the purchase order and requisition dates. All items examined were properly approved, documented and recorded in the proper accounts of the school. Requisitions, purchase orders, and invoices were signed by the principal for all of the items tested. The records were neat and orderly, allowing the verification process to be accomplished in an efficient manner. Thomas Junior High School appears to be in compliance with the purchasing policies and procedures of the Washington Parish School Board.
Cash Receipts - Deposits are made daily. Procedures for safeguarding and accounting for cash receipts were very good. Receipts are prepared for all cash receipts, but some were not signed by the person receiving the money or by the person delivering the money. Thomas Junior High School uses an office deposit form that is signed by the person turning in the cash receipt. If there is no office deposit form prepared, the computer-generated receipt must be signed. Receipts were evident for all collections, balanced with the daily recap, properly recorded in the activity ledger and deposited per bank. We suggested that receipt numbers inclusive of the daily recap be entered on the recap sheet and a copy of the verified deposit slip also be attached to the daily recap.
Ticket reconciliation forms and pre-numbered tickets were utilized for all athletic events. We verified their mathematical correctness and proper accounting for ticket inventory. Thomas Junior High counts and deposits, by night deposit, their gate and concession receipts the night of the event.
Concession - For the period tested (1/1/99 - 6/30/99), the gross profit from concessions was calculated to be 31.19%. The gross profit percentage for the period July 1, 1998, through December 31, 1998, was 28.13%. All invoices for concession purchases were paid on a current basis, and receipts appear to be properly accounted for.
Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and also from the school's premises. Sixty items were selected from the list, and we were able to locate 85% of the items. Fifty-five items were selected from the school's premises, and we were able to locate 75% of the items. The assets on the inventory list were broken down by building and then by room number; however, items were not easily located because of the numerous transfers between rooms. There was an unusual amount of items picked from the school premises that could not be located on the inventory list. Purchases of fixed assets (equipment costing in excess of $150) from activity accounts have not been submitted to the school board for inclusion on the inventory list. We suggested that an inventory addition sheet be attached to the paid invoice to indicate that the item has been added to the inventory list and that the precise location on the list and the school premises is noted. All items found were tagged and identified as property of Thomas Junior High School. It would appear that control over the fixed inventory list needs some improvement in the area of transfers and activity account purchases. Other than these two items, the fixed asset list was properly recorded.
We were not engaged to, and did not, perform an audit, the objective of which would be the expression of an opinion on the specified elements, accounts, or items. Accordingly, we do no express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
This report is intended solely for the use of the specified users listed above and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes.
Yours truly,
Durden and Alonzo, CPAs
December 17, 1999
FRANKLINTON PRIMARY SCHOOL
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper, and the reconciled balance equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent year balances to verify proper cutoffs with transactions recorded in the proper period and balances carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested.
Cash Disbursements - Most items tested were supported by an invoice and purchase order, 14% were not. Also, requisition forms were not used in most instances. Invoices and purchase orders were signed by the principal for the majority of the items tested. Transfers between accounts were not properly documented. Several disbursements were coded to improper accounts.
Cash Receipts - Cash receipts appear to be properly accounted for and timely deposited; however, documentation is difficult to follow. Accounting records need to be safeguarded in a more conscientious manner, as receipts for July 1, 1998, through October 31, 1998, could not be located for our examination.
Concessions - We calculated the gross profit percentage for the school's concession operations for the school year to be 30.22%. All invoices to concession purchasers were paid on a current basis, and receipts appear to be properly accounted for. The gross profit from school pictures was 41.35%.
Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and also from the school's premises. Seventy-three items were selected from the list, and we were able to locate 82% of the items. One hundred thirty-seven items were selected from the school's premises, and we were able to locate 74% of the items. The assets were broken down by building and then by room number; however, room numbers had been moved to other buildings, and the room numbering system was not in any particular order. Assets had been transferred between rooms and were difficult to find. There was an unusual amount of items picked from the school premises that could not be located on the inventory list. Purchases of fixed assets (equipment costing more than $150) from activity accounts have not been submitted to the school board for inclusion on the inventory list. We suggested that an inventory addition sheet be attached to the paid invoice to indicate that the item has been added to the inventory list, and that the precise location on the list and the school premises is noted. All items found were tagged and identified as property of Franklinton Primary School. It would appear that control over the fixed inventory list needs some improvement in the area of transfers and activity account purchases.
Prior Report Findings
95-1 Purchase requisition forms not properly used, partially resolved.
95-2 Principal is required by school board policy to sign all invoices and was not in compliance. Resolved.
95-3 Requisition/purchase order/invoice procedure not strong and defacing purchase order not invoice. Partially resolved.
95-4 Cash receipts documentation does not provide a proper audit trail. Unresolved.
We were not engaged to, and did not, perform an audit, the objective of which would be the expression of an opinion on the specified elements, accounts, or items. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
This report is intended solely for the use of the specified users listed above and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes.
Yours truly,
Durden and Alonzo, CPAs
October 11, 1999
Motion carried unanimously.
Agenda Item #7 - Discuss and take appropriate action regarding the recommendation of the Executive Committee regarding the engagement of an audit firm to conduct an audit of the Board=s financial statements in accordance with the single audit requirements (Beth Fussell).
Upon the recommendation of Adren Raybourn, Director of Finance, Beth Fussell, Chief Accountant, and the Board Executive Committee, it was moved by Hayward Boone, seconded by Karl Bickham, that the Board engage the firm of Postlethwaite and Netterville to audit the general purpose financial statements of the Washington Parish School Board for a three-year period beginning the 1999/2000 fiscal year at a cost of $27,000.00 per year. Motion carried unanimously.
Agenda Item #8 - Discuss and take appropriate action regarding amending the parishwide uniform policy (T. J. Butler, Jr.).
Supervisor T. J. Butler, Jr., reviewed the amendments to the parishwide uniform policy, in which plain jeans were defined, and the violations of dress code were added. It was moved by Freddie Jefferson, seconded by Bruce Brown, that the parishwide uniform policy be amended to define "plain jeans" and add the violations of the dress code, as follows:
• Plain jeans are defined as dark navy denim. No designer or fashion jeans will be permitted. These pants exclude carpenter pant styles, cargo pant styles, excessively baggy styles, and bell bottom styles.
• Violations of Dress Code:
1 Letter of reminder (warning)
2. Parent/guardian be required to attend conference with administrator
3. Saturday detention and parent/guardian notification (parent/guardian must sign student in)
4. Student not allowed to return to school until he/she adheres to dress regulations
Motion carried unanimously.
Agenda Item #9 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Susanne Jones, seconded by Karl Bickham, that the following Personnel and Transportation Adjustments be approved, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
TRANSFER:
J. W. Hawthorne, Bus Operator, Angie/Wesley Ray Schools, TO Bus Operator, Franklinton Schools, effective January 31, 2000 (Linda Corkern=s route).
REQUEST FOR SABBATICAL LEAVE:
Varnado High School: Patricia W. Seal, Regular Teacher, Sabbatical Medical Leave effective February 4, 2000, through May 31, 2000.
EMPLOY:
Wesley Ray Elementary School: Linda Corkern, Special Education Paraprofessional, effective January 31, 2000, and for the remainder of the 1999/2000 school year only.
TRANSPORTATION ADJUSTMENTS
FRANKLINTON SCHOOLS: Extend the route of Mary Simmons 13.5 miles one way to pick up two (2) Special Education students. Effective date: November 4, 1999.
Extend the route of Mary Simmons 1.0 mile one way to pick up two (2) Special Education students. Effective date: November 29, 1999.
Extend the route of Mary Simmons 1.0 mile one way to pick up a Special Education student. Effective date: November 12, 1999.
WESLEY RAY SCHOOL: Extend the route of Yvonne Brumfield 1.4 miles one way to pick up three (3) Special Education students. Effective date: December 8, 1999.
Extend the route of Yvonne Brumfield 5.7 miles one way to pick up a Special Education student. Effective date: November 2, 1999.
FOR: Karl Bickham, Holly James, Susanne Jones, Hayward Boone, Harold Smith, and Richard Thomas, and Freddie Jefferson. AGAINST: Juanita Barker and Bruce Brown. Motion carried. Bruce Brown stated, "I want to be specific about what I=m opposing. I have no problem with the transfer; I have no problem with the sabbatical leave; but, I have a problem with the employ."
At the request of Richard Kennedy, it was moved by Freddie Jefferson, seconded by Hayward Boone, that the following item be added to the agenda: Consider a motion authorizing hiring an additional Special Education paraprofessional and an additional bus attendant for a specific Special Education student for the remainder of the 1999/2000 school year only. Motion carried unanimously. It was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board authorize hiring an additional Special Education paraprofessional and an additional bus attendant for a specific Special Education student at Franklinton Primary School for the remainder of the 1999/2000 school year only. Motion carried unanimously.
At the request of Richard Kennedy, it was moved by Freddie Jefferson, seconded by Susanne Jones, that the following item be added to the agenda: Consider a motion transferring Linda Corkern, Special Education Paraprofessional, Wesley Ray Elementary School, to Special Education Paraprofessional, Franklinton Primary School. FOR: Karl Bickham, Holly James, Susanne Jones, Hayward Boone, Harold Smith, Richard Thomas, and Freddie Jefferson. AGAINST: Juanita Barker and Bruce Brown. Motion carried. It was moved by Freddie Jefferson, seconded by Susanne Jones, that Linda Corkern be transferred from the position of Special Education Paraprofessional, Wesley Ray Elementary School, to the position of Special Education Paraprofessional, Franklinton Primary School, effective January 31, 2000. FOR: Karl Bickham, Holly James, Susanne Jones, Hayward Boone, Harold Smith, Richard Thomas, and Freddie Jefferson. AGAINST: Juanita Barker and Bruce Brown. Motion carried.
At the request of Richard Kennedy, it was moved by Freddie Jefferson, seconded by Hayward Boone, that the following item be added to the agenda: Consider a motion to employ Cherylon Lewis as Special Education Paraprofessional, Wesley Ray Elementary School, effective January 31, 2000, and for the remainder of the 1999/2000 school year only. Motion carried unanimously. It was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board employ Cherylon Lewis as Special Education Paraprofessional, Wesley Ray Elementary School, effective January 31, 2000, and for the remainder of the 1999/2000 school year only. Motion carried unanimously.
Mrs. Mary Henderson, Principal, Franklinton Primary School, stated she was not notified of the transfer of the Special Education paraprofessional from Wesley Ray Elementary School to Franklinton Primary School, and she was "not in agreement with the way this was handled." Richard Kennedy responded that the transfer request was made minutes before the Board convened, and he regretted that the principal was not notified.
Agenda Item #10 - Superintendent's Report.
No report; Superintendent Fowler attending statewide Superintendents meeting in Alexandria.
Agenda Item #11 - Other business from board members.
Bruce Brown stated, "We need to change our principles, the way we do things. If we're going to represent the Washington Parish School Board, as a board, we need to get our principles in order. We need to command respect. I think what we're doing here tonight is out of line."
Agenda Item #12 - Consider a motion to adjourn.
It was moved by Freddie Jefferson, seconded by Bruce Brown, that the Board adjourn. Motion carried unanimously.