The Washington Parish School Board met in regular session on the above date with the following members present: President Richard N. Thomas, Jr, Karl Bickham, Bruce Brown, Hayward Boone, Susanne Jones, Harold Smith, Holly James, Juanita Barker, and Freddie Jefferson. Absent: None.
Agenda Item #1 - Call to order.
The meeting was called to order by President Thomas. He welcomed School Board Attorney Wayne Kuhn, 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 January 11, 2001, regular board meeting.
It was moved by Susanne Jones, seconded by Juanita Barker, that the Board adopt the minutes of the January 11, 2001, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Presentation of BellSouth Mini Grant award to Joan Kennedy by Billy Tauzin, III (Dennie Fowler).
Mr. Billy Tauzin, III, presented Joan Pace Kennedy, a teacher at Wesley Ray Elementary School, a check for $500.00. She was the recipient of the BellSouth Mini Grant award in Washington Parish for her proposed "LOUISIANA: LEARNING ABOUT WHERE WE LIVE" project.
Agenda Item #6 - Discuss and take appropriate action regarding report from Durden & Alonzo on Varnado High School audit (Dennie Fowler).
Donna Alonzo and Bill Durden reviewed the audit report on Varnado High School. Following discussion, it was moved by Hayward Boone, seconded by Bruce Brown, that the audit report be accepted, as follows:
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 management with respect to compliance with policy and procedures concerning individual school activity accounts and school property inventory at Varnado High 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 the school's 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.
VARNADO HIGH 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 period balances to verify proper cutoffs, transactions were recorded in the proper period, and 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 $26,187.00, and the balance at June 30, 2000, was $27,281.00, resulting in a net increase of $1,094.00.
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 High 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, properly recorded in the activity account ledger and signed by the Secretary and Faculty member responsible. 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 miscellaneous receipts appear to be properly accounted for. We could not properly test Driver's Education receipts because the certificates issued to students and the teacher's grade book were not available for inspection and comparison to actual receipt records. However, from the evidence examined, Varnado High School appears to be in compliance with school board policies regarding cash receipts.
Concessions and other fund raisers - Varnado High School operated its drink concessions under a "full service" contract for the year ended June 30, 2000. The school received commission checks from Coca Cola Bottling throughout the year totaling $2,112.00. The school also operated a snack concession, which netted a gross profit of 28.77%. We calculated the gross profit percentage for the school's athletic concession operations for the school year to be 48.57% for the Band concession at football games and 52.95% for Basketball activities. 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 fixed asset inventory list and from the school's premises. Eighty-five items were selected from the inventory list for our sample. We located 91% (77) of the items selected. Seventy-six of the items found were tagged or marked with identification numbers. Sixty-two items were selected from the school premises, and we located 98% (61) of these items on the fixed asset inventory list. All sixty-two items were tagged. The inventory records for Varnado High School are in good shape, but they do need some work. Items were moved from one room to another without proper paperwork. Items removed from the school premises for repair were not on a sign-out sheet. The inventory list was broken down by room, except for the student desk and chairs. We compared the total student desk count per teacher room inventories (321) to the totals on the fixed asset inventory list (264). With this difference, a correction needs to be made. We suggest desk and chairs also be broken down by room on the inventory list. Teachers are required to complete an inventory list of their room at the beginning and end of each school year. A thorough reporting needs to be done by some of the faculty. One teacher's inventory list showed only the statement, "same as last year," as the inventory in his room.
Overall, Varnado High School maintains their property inventory records in an acceptable manner, in accordance with school board policy. The items tested were easy to find, and the identification numbers were placed for easy recognition on the items. With some minor adjustments and corrections, the inventory would be in excellent shape.
Prior Examination Report Findings - Our prior examination was for the year ended June 30, 1994. Our report of findings regarding cash disbursements were as follows: (1) Invoices and purchase orders need to be signed by the principal. Resolved. Our findings regarding adding asset items purchased out of school activity accounts to asset list has 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
December 1, 2000
Motion carried unanimously.
Agenda Item #7 - Presentation by Wesley Ray Elementary School Faculty regarding teacher pay raises - Mary Brown, Spokesperson (Dennie Fowler).
Mary Brown, a member of the Wesley Ray Elementary School Faculty, read a prepared statement to the board members and superintendent, in which requests were made for an annual bonus from the Board, as well as the Board's continued support in seeking a pay increase from the state.
Following Mrs. Brown's presentation, Superintendent Fowler chose this time to present the Superintendent's report, the topic of which was pay raises. He indicated that an additional 2.2 to 2.7 percent increase in Minimum Foundation Program might be the source of funding pay raises at the state level. This is expected to be addressed in a Special legislative session, which will probably be called in March. In addition, a pay raise from local sources is being studied.
Agenda Item #8 - Consider a motion to approve student transfer requests for the 2000/2001 school year (Eathel Seal).
It was moved by Karl Bickham, seconded by Susanne Jones, that the Board approve the following student transfer requests for the 2000/2001 school year, as recommended by Eathel Seal, Supervisor of Child Welfare and Attendance:
NAME HOME DISTRICT REQUESTED DISTRICT REASON
Roberta Graves Varnado Pine Administrative
Helena Gail Stice Varnado Pine Athletics
James R. Pritchard, III Varnado Pine Administrative
Jessie L. Lee Varnado Franklinton Athletics
Motion carried unanimously.
Agenda Item #9 - Consider a motion to renew the contract of employment for Robert Al Johnson, Supervisor of Instruction (Dennie Fowler).
It was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board renew the contract of employment for Robert Al Johnson, Supervisor of Instruction, for the period beginning April 1, 2001, and ending March 31, 2003. Motion carried unanimously.
Agenda Item #10 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Hayward Boone, seconded by Bruce Brown, that the Board approve the following Personnel and Transportation Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Franklinton Primary School: Debra McElveen, Regular Teacher, Resignation effective January 11, 2001.
RETIREMENT RESIGNATION:
Wesley Ray Elementary School: Geraldine R. Jefferson, Special Education Paraprofessional, Retirement Resignation effective February 21, 2001.
Adult Education Center: Golda Sumrall, Adult Education Paraprofessional, Retirement Resignation effective January 15, 2001.
REQUEST FOR SABBATICAL LEAVE:
Wesley Ray Elementary School: Tisha B. Thomas, Special Education Teacher, Sabbatical Medical Leave effective January 16, 2001 - Spring semester of the 2000/2001 school year.
CHANGE OF EMPLOYMENT STATUS:
Carol Johnson, Food Service Worker, Franklinton High School, TO Acting Food Service Manager, Franklinton High School, effective January 16, 2001,and for the remainder of the 2000/2001 school year only.
EMPLOY:
Franklinton Primary School: Ivy Renee Lewis, Regular Teacher, effective January 12, 2001, and for the remainder of the 2000/2001 school year only (CIRCULAR 665).
Wesley Ray Elementary School: Michael A. Fasola, Special Education Teacher, effective January 22, 2001, and for the remainder of the 2000/2001 school year only - CIRCULAR 665 (fill-in for Tisha Thomas, who is on sabbatical leave).
TRANSPORTATION ADJUSTMENTS
ANGIE DISTRICT: Extend the route of Mary Knight 3.0 miles one way to pick up a Special Education student. Effective date: January 19, 2001.
FRANKLINTON DISTRICT: Extend the route of Linda Magee 2.1 miles one way to pick up Wesley Williams. Effective date: October 2, 2000.
Deduct 2.1 miles one way from the route of Linda Magee - Wesley Williams no longer on route. Effective date: December 8, 2000.
Extend the route of Janice Varnado 1.5 miles one way to pick up Jacob Holmes. Effective date: January 12, 2001.
VARNADO DISTRICT: Extend the route of Martha Kennedy 1.0 mile one way to pick up Katie Smith. Effective date: January 9, 2001.
Motion carried unanimously.
Agenda Item #11 - Superintendent's Report.
(Given under Agenda Item #7)
Agenda Item #12 - Other business from board members.
Following an inquiry by Susanne Jones regarding Enon transfer students (6th graders) riding the Franklinton High School buses to Franklinton Jr. High School, it was determined that School Board Attorney Kuhn would seek an interpretation of the court order under which the system is currently operating, as it relates to transportation for transfer students.
Freddie Jefferson requested that supervisors present periodic reports to the Board, in order to keep the Board knowledgeable of what's going on in the system.
President Thomas announced Board committee appointments for the next two (2) years, as follows:
Finance Committee
Karl Bickham, Chairperson
Hayward Boone
Harold Smith
Transportation Committee
Susanne Jones, Chairperson
Bruce Brown
Richard N. Thomas
Personnel Committee
Freddie Jefferson, Chairperson
Juanita Barker
Holly James
Agenda Item #13 - Consider a motion to adjourn.
It was moved by Bruce Brown, seconded by Juanita Barker, that the Board adjourn. Motion carried unanimously.
RICHARD N. THOMAS, JR., PRESIDENT
DENNIE FOWLER, SECRETARY