The Washington Parish School Board met in regular session on the above date with the following members present: President Harold Smith, Karl Bickham, Juanita Barker, Holly James, Hayward Boone, Richard N. Thomas, Bruce Brown, and Freddie Jefferson. Absent: Susanne Jones.
Agenda Item #1 - Call to order.
The meeting was called to order by President Smith. He welcomed news media and guests.
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 October 12, 2000, regular board meeting.
It was moved by Holly James, seconded by Hayward Boone, that the Board adopt the minutes of the October 12, 2000, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Hear report from Durden and Alonzo on Mt. Hermon School and Varnado Elementary School audits and take appropriate action (Dennie Fowler).
Bill Durden presented the following Independent Accountant's Report on Applying Agreed-Upon Procedures:
Washington Parish School Board
Franklinton, Louisiana
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, Mt. Hermon School and Varnado Elementary School. 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 examined the records for each of the schools' activity accounts. Three months of bank reconciliations 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 receipts for propriety, traced deposits to the bank statement for timeliness of deposit, and traced them to the activity account ledger to verify proper recording. We calculated gross profit percentages on concession operations, verified ticket reconciliation forms were utilized for gate receipts, and performed reasonableness test on other receipt categories where applicable. 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.
MT. HERMON SCHOOL
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper, and the reconciled balances equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent year balances to verify proper cutoffs and that transactions were recorded in the proper period and that balances were carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested. The beginning bank balance was $55,293, and the balance at June 30, 2000, was $52,836, resulting in a net decrease of $2,457.
Cash Disbursements - Items examined were properly approved, documented and recorded in the accounts of the school in compliance with school board policy. Requisitions, purchase orders and invoices were signed by the principal for all of the items tested. The records were neat and orderly, thus allowing the verification process to be accomplished in an efficient manner. Mt. Hermon School appears to be in compliance with the purchasing policies and procedures of the Washington Parish School Board.
Cash Receipts - Our examination indicates that deposits are made daily and intact. Procedures for safeguarding and accounting for cash receipts are excellent. 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. Athletic ticket reconciliation forms were complete and properly accounted for, for each sporting event. All receipts from athletic events were deposited in a timely manner. Other revenue areas, such as school pictures, book orders, drivers education and other miscellaneous areas appear to be properly accounted for, also. From the evidence examined, Mt. Hermon School appears to be in compliance with school board policies regarding cash receipts.
Concessions and other fund-raises - Mt. Hermon School operated its concessions under a "full service" contract for the year ended June 30, 2000. The school received commission checks from the drink and snack machine companies throughout the year. These commissions totaled $4,689.97. We calculated the gross profit percentage for the school's athletic concession operations for the school year to be 70% for Baseball and Future Farmers of America (concession booth at the Washington Parish Fair Rodeo) and 40% for Basketball. All invoices for concession purchases were paid on a current basis, and receipts appear to be properly accounted for.
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 marks. We were able to easily locate 94 percent of the 236 randomly selected items. The 6 percent (14 items) that we did not find were later located by school personnel, to be discarded or in a different room. Proper documentation showing room change was submitted but was not reflected on the inventory listing. Each of the 14 items were properly identified. We, also, chose a sample of items on the school premises and traced them to the fixed asset inventory list to verify their inclusion. Each item chosen was found on the list, but not all were found in their designated rooms. The reason some items were located in different rooms than specified is due to a new addition to the school. Items purchased from school's activity account were found on the property inventory list but had not been tagged at the time of examination. Some of the tags on older items had fallen off, and no permanent markings were found. Alternate methods were used to identify those items. Mt. Hermon School has maintained the property inventory list within a reasonable order, as prescribed by school board policy.
Prior Examination Report Findings - Our prior examination was for the year ended June 30, 1996. Our report of findings regarding cash disbursements were as follows: 1) invoices need to be signed by the principal, and 2) purchase order procedures need to follow proper order, have both been resolved. Our finding regarding cash receipts and the daily deposit of funds has, also, been resolved.
VARNADO ELEMENTARY SCHOOL
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper and the reconciled balances equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent year balances to verify proper cutoffs and that transactions were recorded in the proper period and that balances were carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested. The beginning bank balance was $7,132, and the balance at June 30, 2000, was $6,262, resulting in a net decrease of $870.
Cash Disbursements - Items examined were properly approved, documented and recorded in the accounts of the school in compliance with school board policy. Requisitions, purchase orders and invoices were signed by the principal for all of the items tested. The records were neat and orderly, thus allowing the verification process to be accomplished in an efficient manner. Varnado Elementary School appears to be in compliance with the purchasing policies and procedures of the Washington Parish School Board.
Cash Receipts - Our examination indicates that deposits are made daily and intact. Procedures for safeguarding and accounting for cash receipts have been vastly improved. Receipts were evident for all collections, properly recorded in the activity ledger and deposited per bank. To more completely document cash receipts, a copy of the daily recap sheet and deposit slip should be attached to the days' receipts. From the evidence examined, Varnado Elementary School appears to be in compliance with school board policies regarding cash receipts.
Concessions and Other Fund-Raisers - Varnado Elementary School operated its concessions and netted a 37.81% gross profit for the year ended June 30, 2000. This resulted in a profit of $5,275 to the school. We calculated the gross profit percentage for the school's fund-raisers to be 45.58%, netting $2,795 to the school. 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 from the school's premises. Sixty-two (62) items were chosen as the sample. We found 89% (24) of the items selected from the inventory list and 80% (28) of the items selected from the school's premises. The items we were unable to locate on the first inspection were found in other rooms, with the exception of 1 item, which had been stolen. Of the items found, 100% had identification tags or numbers. The inventory records for Varnado Elementary School are in excellent shape. Items are listed by room, except for desk, chairs, and filing cabinets. The items tested were easy to find, and the identification numbers were placed for easy recognition on the items, and all items were clearly marked. Principal Mickey Fornea maintains the inventory, and teachers are required to complete an inventory list of their room at the beginning and end of the school year. The teacher's inventory sheets do include the desk, chairs, (students and teacher), and filing cabinets; therefore, we would suggest that the fixed asset inventory reflect the same, as opposed to these items being on the inventory as a separate group.
Prior Year Report Findings - Our prior examination was for the year ended June 30, 1995. Our report of findings regarding cash disbursements was as follows: Invoices need to be defaced, attached to purchase order, signed by principal, and the purpose of the purchase should be detailed on the requisition. This finding has been resolved since our previous engagement. Findings regarding cash receipts were that deposits need to be made daily, cash receipts need to document the source of funds, and the bank deposit needs to be reconciled with receipts, with the total documented on the recap sheet. These findings have, also, been resolved.
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,
Signed
DURDEN AND ALONZO, CPAs
November 9, 2000
Following discussion, it was moved by Hayward Boone, seconded by Juanita Barker, that the audit reports be accepted as presented. Motion carried unanimously.
Agenda Item #6 - Consider a motion to authorize advertisement for bids for telecommunication services and equipment for year four e-Rate (Rebecca Kemp).
It was moved by Freddie Jefferson, seconded by Holly James, that the Board authorize advertisement for bids for telecommunication services and equipment for year four e-Rate, as requested by Rebecca Kemp, Technology Director/Grant Facilitator. Motion carried unanimously. Bids will be received until 10:00 A.M., Friday, December 1, 2000, the time of the bid opening.
Agenda Item #7 - Consider a motion to approve an allocation to schools for the 2000/2001 operations budgets (Adren Raybourn).
Upon the recommendation of Adren Raybourn, Director of Finance, it was moved by Bruce Brown, seconded by Juanita Barker, that the Board approve the following allocation to schools for the 2000/2001 Fiscal Year operating budgets:
Allocation to Schools for 2000/2001 Fiscal Year Operating Budgets
$40.00 Per Pupil for Elementary
$50.00 Per Pupil for Secondary
SCHOOL TOTAL PER PUPIL ADJ. NET ALLOCATION
Angie Jr. $ 8,000.00 $ 8,000.00
Enon Elem. 9,760.00 - $ 1,500.00 8,260.00
Franklinton Primary 19,000.00 19,000.00
Franklinton Elementary 16,040.00 16,040.00
Franklinton Jr. High 17,840.00 - 1,500.00 16,340.00
Franklinton High 32,150.00 32,150.00
Mt. Hermon 21,900.00 21,900.00
Pine 28,400.00 28,400.00
Thomas 15,680.00 15,680.00
Varnado Elem. 6,200.00 6,200.00
Varnado High 11,250.00 - 2,000.00 9,250.00
Wesley Ray Elem. 9,880.00 - 1,500.00 8,380.00
TOTALS $ 196,100.00 - $ 6,500.00 $ 189,600.00
Remaining Debts to General Fund After These Adjustments:
Enon Elementary $ 24,000.00
Wesley Ray Elementary 5,000.00
Franklinton Jr. High 13,906.85
Varnado High 72,482.50
TOTAL $ 115,389.35
Motion carried unanimously.
Agenda Item #8 - Consider a motion to approve restricted allocations for some schools in lieu of paying for water/sewage (Adren Raybourn).
Upon the recommendation of Adren Raybourn, Director of Finance, it was moved by Holly James, seconded by Hayward Boone, that the Board approve the following restricted allocations for some schools, in lieu of paying for water/sewage, with the understanding that amounts will be placed into the school's contingency fund, with spending possible only with the Superintendent's approval:
SCHOOL IN LIEU OF WATER IN LIEU OF SEWAGE TOTAL
Enon $1,838.33 $ 1,661.67 $3,500.00
Pine 1,838.33 1,661.67 3,500.00
Thomas 1,838.33 1,661.67 3,500.00
Mt. Hermon 1,661.67 1,661.67
Angie 1,661.67 1,661.67
Varnado Elem. 1,661.67 1,661.67
Varnado High 1,661.67 1,661.67
WesleyRay 1,661.67 1,661.67
TOTALS $5,514.99 $ 13,293.36 $ 18,808.35
Motion carried unanimously.
Agenda Item #9 - Discuss and take appropriate action regarding Title I allocations to schools for the 2000/2001 school year (T. J. Butler, Jr.).
T. J. Butler, Jr., Supervisor of Federally Assisted Programs, requested that consideration of this item be postponed until the December, 2000, board meeting due to an error with one school's (Enon) allocation. He gave board members corrected copies of the allocation plans for their review prior to the December committee meeting.
Agenda Item #10 - Consider a motion to approve student transfer requests for the 2000/2001 school year (Eathel Seal).
It was moved by Juanita Barker, seconded by Freddie Jefferson, that the Board approve the following student transfer requests, as recommended by Eathel Seal, Supervisor of Child Welfare and Attendance:
NAME HOME DISTRICT REQUESTED DISTRICT REASON
Amber Rae Jones Pine Franklinton Hardship
Charles LeBlanc, III Enon Franklinton Hardship
Vera Marie Freeman Pine Franklinton Hardship
Agenda Item #11 - Discuss and take appropriate action regarding adoption of policy on display of the flag of the United States of America (Karl Bickham).
It was moved by Karl Bickham, seconded by Richard Thomas, that the Board adopt the following policy regarding displaying the flag of the United States of America:
Principals shall be familiar with the regulations in reference to
the display of the flag of the United States of America. Weather
permissible, the flag shall be flown at all schools on all school
days.
Motion carried unanimously.
Agenda Item #12 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Karl Bickham, seconded by Richard Thomas, that the following Personnel and Transportation Adjustments be approved, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Franklinton Elementary School: Shannon Burris, Part-time Custodian, Resignation effective October 16, 2000.
TRANSFER:
Tracey B. McMasters, Switchboard Operator/Receptionist Clerk, Central Office, TO Title I Receptionist Clerk, Central Office, effective November 13, 2000.
TRANSPORTATION ADJUSTMENTS
ANGIE/WESLEY RAY DISTRICT: Extend the route of Irma J. Martin .8 mile one way to pick up Sa=Tonia Lewis. Effective date: October 4, 2000.
FRANKLINTON DISTRICT: Extend the route of Lela J. Yates 2.0 miles one way to pick up Tiffany Whitney. Effective date: October 10, 2000.
Extend the route of Glen Thomas 1.6 miles one way to pick up Nyeshia Robinson. Effective date: October 27, 2000.
MT. HERMON DISTRICT: Extend the route of Hattie Brumfield .4 mile one way to pick up Amber and Britney Waskom. Effective date: October 2, 2000.
Deduct 2.2 miles one way from the route of Albert Lebo due to change in route. Effective date: October 9, 2000.
Extend the route of Naomi Tarver 2.6 miles one way to pick up Kyle, Nathan and Shane Jarrell. Effective date: October 4, 2000.
VARNADO DISTRICT: Extend the route of Martha Kennedy 2.5 miles one way to pick up Joy Jones. Effective date: October 16, 2000.
Motion carried unanimously.
Agenda Item #13 - Superintendent's Report.
Superintendent Fowler encouraged attendance at Veteran's Day programs to be held November 10, 2000, in several parish schools.
Superintendent Fowler announced that Mr. Cecil J. Picard, State Superintendent of Education, will be visiting in the parish on December 7, 2000.
Agenda Item #14 - Other business from board members.
Richard Thomas congratulated the football coaches and teams of Pine High School and Franklinton High School for advancing to the play-offs.
Juanita Barker invited everyone to attend the Veteran's Day program on November 10, 2000, at the Washington Parish Library.
In reference to the school librarians' request several board meetings ago, it was moved by Freddie Jefferson that the following item be added to the agenda: Consider a motion to make an allocation for school libraries of $5.00 per pupil for elementary and $8.00 per pupil for high school. Superintendent Fowler reminded Mr. Jefferson that items dealing with finances will be reviewed during the second term of the current school year. Mr. Jefferson then withdrew his motion.
Agenda Item #15 - Consider a motion to adjourn.
It was moved by Hayward Boone, seconded by Karl Bickham, that the Board adjourn. Motion carried unanimously
HAROLD R. SMITH, PRESIDENT
DENNIE FOWLER, SECRETARY