Franklinton, Louisiana

January 10, 2002

6:30 P.M.

 

The Washington Parish School Board met in regular session on the above date with the following members present: President Richard N. Thomas, 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 December 6, 2001, regular board meeting.

 

It was moved by Juanita Barker, seconded by Bruce Brown, that the Board adopt the minutes of the December 6, 2001, regular board meeting, as submitted to each board member.  Motion carried unanimously.

 

Agenda Item #5 - Recognize parish winners of the Louisiana Governors Mansion Foundation art project (Mary Jones).

 

Supervisor Mary Jones, along with Ali Wood, Talented Art teacher at Mt. Hermon School, recognized high school Talented Art students who were parish winners in the recent Louisiana Governor's Mansion Foundation art project.  They were, as follows:

 

HONORABLE MENTION:           Suzette Penton, Franklinton High School (not present)

Joshua Hart, Pine High School

 

THIRD PLACE:                          Tabitha Kerbow, Mt. Hermon School

Justin Taylor, Franklinton High School (not present)

 

SECOND PLACE:                      Heather Wood, Franklinton High School (not present)

Aaron Sanders, Franklinton High School

 

FIRST PLACE:                          Desiree Tarver, Pine High School (not present)

David Gunnell, Varnado High School

 

Other Talented Art teachers present were, also, recognized, including Caron Knight - Pine High School, Kaye Bell - Franklinton High School, and Vanessa Alfonso - Varnado High School.  The two first place winners had the honor of going to the Governor's Mansion in November to decorate the ornament furnished to them. These ornaments were then placed on the Governor's Mansion Christmas tree.  Superintendent Fowler congratulated the students and complimented the teachers on their leadership.

 

Agenda Item #6 - Discuss and take appropriate action regarding report from Durden & Alonzo on Angie Jr. High School, Enon Elementary School, and Franklinton Elementary School audits (Dennie Fowler).

 

Bill Durden presented the following reports regarding the financial records of Angie Jr. High School, Enon Elementary School and Franklinton Elementary School:

 

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES

 

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 Franklinton Elementary School, Enon Elementary School and Angie Junior High School for the year ended June 30, 2001.  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 following records for the three schools' activity accounts.  Three months of bank reconciliations were tested for completeness and mathematical accuracy.  Cash 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  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.

 

FRANKLINTON 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 period balances to verify proper cutoffs, transactions were recorded in the proper period, and balances were carried forward property.  There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested.  The beginning bank balance was $19,003, and the balance at June 30, 2001, was $16,014, resulting in a net decrease of $2,989.

 

Cash Disbursements - Items examined were properly approved, documented, and recorded in the accounts of the school in compliance with school board policy.  Requisitions and purchase orders were issued in compliance with school board policy, 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.

 

Cash Receipts - Our examination indicates that deposits are made daily and intact; however, individual receipts were not maintained as a part of the daily report documentation (receipts were printed and given to the faculty member).  For 50% of the items tested, no detail was available to document the source of funds; thus, the proper account classification could not be tested.  We suggested that a Aturn in money@ form be used that would include a description of the source of funds, total amount, and signature of the faculty member.  This form should be attached to the computer generated receipt, daily report, and made a part of the documentation of cash receipts.

 

Concessions and Other Fund-raisers - Franklinton Elementary School operated its drink concessions under a "full service" contract for the year ended June 30, 2001.  The school received commission checks from Coca Cola Bottling throughout the year totaling $4,007.75.  The school also operates a snack concession, which netted a gross profit for the year ended 6/30/01 of 18.68%.  All invoices for concession purchases were paid on a current basis, and receipts appear to be properly accounted for.  Prior to our examination, the principal, Mrs. Spears, checked the gross profit from concession operations for this school year and was displeased with the level of profit.  Consequently, she took over operating the concession.  Since that time, concession operations have netted a 33% gross profit to the school.

 

A drink machine, serviced by the school, is located in the faculty lounge.  All proceeds are deposited into the courtesy account.  Operations from this machine resulted in a loss of $299.40 for the year ended June 30, 2001.  The principal was made aware of the deficiencies in deposits from this machine in May, 2001.  At this point, the custodian filled the machine weekly, and the secretary removed the money monthly.  They were both questioned about the lack of collections and neither had knowledge of any missing money.  The secretary was instructed to remove the money from the machine weekly from that point forward; however, effective July 1, 2001, the contract with Coke was changed to full service for this machine.  In May, when the deficiencies were brought to the attention of the principal, she and the secretary sent a memorandum detailing the deficiencies discovered to Ms. Beth Fussell, Financial officer for the Washington Parish School Board

 

School pictures - Fall pictures were administered by the school and netted a gross profit of 50%, $910; Spring pictures were administered by Linda Gray Photography, with the school receiving a commission check of 35%, $1,103.

 

Other fund-raisers - The Halloween carnival netted a gross profit of $1,436, 70.9% to the school.  A raffle was held, with $795 proceeds being raised; all prizes were donated.

 

Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises.  Of the 393 items contained on the school's inventory, we selected a sample of 184 (47%).  We found 98% (88) of the items selected from the inventory list and 95% (89) of the items selected from the school's premises.  Of the seven items we were able to locate, one was added to the property records October 29, 2001, two were on the June 30, 2001 inventory list, one was purchased with school activity funds, and three could not be located.  The inventory records for Franklinton Elementary School were in good shape despite the missing items.  Inventory items were listed by room, except for desk (student and teacher) chairs and filing cabinets.  Assets were a little difficult to locate, because numerous items had been moved from one room to another.  The items found had the identification numbers placed for easy recognition, and all items were clearly marked.  Principal Karen Spears maintains the inventory list, 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 and filing cabinets.  We suggest that desk, chairs and filing cabinets listed on each teacher's inventory list be reconciled (in writing) to the school's physical inventory list.

 

Prior examination report findings - Our prior examination of Franklinton Elementary School was for the school year ended June 30, 1995.  Our report of findings regarding cash disbursements were as follows: (1) Purchase orders and requisitions were not issued in compliance with school board policy - resolved; (2) invoices were not defaced as being paid - resolved.  There were no other findings to be reported.

 

ANGIE JUNIOR 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 $20,380, and the balance at June 30, 2001, was $22,250, resulting in a net increase of $1,870.

 

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 issued in compliance with school board policy for 98% of the items tested.  The records were neat and orderly, thus allowing the verification process to be accomplished in an efficient manner.

 

Cash Receipts - Our examination indicates that deposits were made timely and intact; however, receipts do not indicate the source of money received.  Twenty-eight percent (28%) of the time, receipts were not signed by the faculty member turning in money, nor was a "count sheet" describing the amount of money and its source attached.  We suggested that a "turn in money" form be used that would include a description of the source of funds, total amount, and signature of the faculty member.  This form should be attached to the computer generated receipt, daily report, and made a part of the documentation of cash receipts.  We also showed the secretary how to adjust the settings on the computer for it to print the account detail on the bottom of the receipt.

 

Concessions and other receipts - Concessions operations include candy and drink sales during school hours and concessions from athletic events.  Gross profit from concessions netted the school $6,971, a 38% gross profit percentage.  These funds appear to be properly accounted for and deposited in a timely manner.  A drink machine is operated in the faculty lounge, with all proceeds benefitting the teacher's courtesy account.  This machine netted a profit of $801, which calculated a gross profit of 69.76%.

 

Pencil Sales - The school maintains a pencil vending machine for sales of pencils to students.  A profit of 46%, $265.40, was recognized from the sale of pencils during the school year ended June 30, 2001.

 

Book Fair - The library's book fair profit of 40% of sales was received in books.  The book fair grossed $462.00, netting the school $184.40 in "free" books.

 

Athletic Gate Receipts - Ticket reconciliation forms were utilized for athletic events.  Our examination of these forms indicates a proper accounting for gate receipts and ticket inventory for the events supported by prenumbered ticket sales and ticket reconciliation forms.

 

Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises.  The school's property inventory contained 286 items.  We selected a sample of 41%, which was 117 items.  We found 97% (64) of the items selected from the inventory list and 96% (49) of the items selected from the school's premises.  We were unable to locate three (3) items - one was transferred from Varnado High School and was not on the list, one was to be discarded, and one was purchased with school activity funds and had not been added to the property list.

 

The inventory records for Angie Jr. High School were in excellent shape.  Items were 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 Geary McKenzie and Librarian Cindy Melancon maintain the inventory list, 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 (student and teacher), and filing cabinets.  We suggest that desk, chairs and filing cabinets listed on each teacher's inventory be reconciled (in writing) to the school's physical inventory list.

 

Prior examination report findings - Our prior examination was for the year ended June 30, 1995.  (1) Concessions netted a gross profit of 18%.  This was improved to 38% for the year ended June 30, 2001.  (2) 39% of cash disbursements were not in compliance with school board policy regarding purchase orders and requisitions.  Invoices were not defaced; however, purchase orders were - resolved.

 

ENON ELEMENTARY

 

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 $31,798, and the balance at June 30, 2001, was $28,445, resulting in a net decrease of $3,353.

 

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 issued in compliance with school board policy for 73% of the items tested.  The 27% not in compliance lacked requisitions, purchase order was dated after  the invoice, or the principal did not sign the invoice.  However, disbursement records were neat and orderly, allowing the verification process to be accomplished in an efficient manner.

 

Cash Receipts - Our examination indicates that deposits are made timely 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.

 

Concessions and Other Receipts - Concessions operations include candy and drink sales during school hours. Gross profit from concessions netted the school $3,403, a 26.35% gross profit.  These funds appear to be properly accounted for and deposited in a timely manner.  A drink machine is operated in the faculty lounge, with all proceeds benefitting the teacher's courtesy account.  This machine netted a profit of $360, which calculated a gross profit of 28%.

 

School Pictures - The school netted a profit of $1,535 for Fall and Spring pictures administered by Lifetouch Pictures.

 

Book Fair - The school library netted a profit of $1,212 (28% gross profit) from its book fairs held during the school year.

 

Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises.  Of the 442 items contained on the school's property inventory, we selected a sample of 181 (41%).  We found 95% (81) of the items selected from the inventory list and 90% (82) of the items selected from the school's premises.  We were unable to locate eighteen (18) items.  Four items shown on inventory list could not be located in the school, and 14 items selected from the school premises could not be located on the inventory list.  There were some items transferred from one room to another room, which we were able to locate with the teacher's help. Because some of the teachers were not present on the day we performed our testing, Mrs. Thomas felt that, upon their return, she would be able to locate most of the items.  The inventory records for Enon Elementary School were in good condition, despite the items we were unable to locate.  Inventory items (including desk, chairs and filing cabinets) were listed by room.  The items found were clearly marked with identification numbers for easy recognition.  Principal Phyllis Thomas maintains the inventory list, and teachers are required to complete an inventory list of their room at the beginning and end of the school year.

 

Prior Examination Report Findings - Our prior examination was for the year ended June 30, 1998.  Concessions netted a gross profit of 21.75%; this was improved to 26.35% for the year ended 6/30/01.  Cash disbursements were not in compliance with school board policy regarding purchase orders and requisitions - partially resolved.  Cash receipts needed to be deposited daily - 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.

 

DURDEN AND ALONZO, CPAs

December 6, 2001

 

Agenda Item #7 - Discuss and take appropriate action regarding bids received for telecommunication services and equipment for e-Rate (Jimmy Thigpen).

 

It was moved by Hayward Boone, seconded by Juanita Barker, that the Board accept the sole bid submitted for year 5 e-Rate, which was by Hunt Brothers, and authorize entering into contract for equipment purchases and services, as needed.  Motion carried unanimously.  (See attached bid tabulation.)  E-Rate funding covers 88% of the price of equipment and services purchased, and the Board pays the other 12%.

 

Agenda Item #8 - Consider a motion to approve student transfer request for the 2001/2002 school year (Eathel Seal).

 

It was moved by Susanne Jones, seconded by Bruce Brown, that the Board approve the following student transfer request for the 2001/2002 school year, as recommended by Eathel Seal, Supervisor of Child Welfare and Attendance:

 

NAME               HOME DISTRICT           REQUESTED DISTRICT REASON

Hart, Kang         Enon                             Franklinton                    Administrative

 

Motion carried unanimously.

 

Agenda Item #9 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).

 

It was moved by Hayward Boone, seconded by Harold Smith, that the Board approve the following Personnel and Transportation Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:

 

                                                        PERSONNEL ADJUSTMENTS

 

RETIREMENT RESIGNATION:

 

Mt. Hermon School: Albert Lebo, Bus Operator, Retirement Resignation effective January 13, 2002.

 

RESIGNATION:

 

Franklinton High School: Chris Thomas, Special Education Teacher, Resignation effective January 4, 2002.

 

Franklinton High School: Clay Magee, Music Teacher, Resignation effective January 11, 2002.

 

SICK LEAVE/RETIREMENT RESIGNATION:

 

Angie Jr. High School: Geary McKenzie, Principal, Sick Leave effective February 4, 2002, through August 2, 2002; Retirement Resignation effective August 2, 2002.

 

CHANGE OF EMPLOYMENT STATUS:

 

Central Office: Patricia Alford, Technology/Resource Teacher, TO Grant Writer/Technology Facilitator, effective January 14, 2002.

 

EMPLOY:

 

Franklinton Jr. High School: Sharon Larroux, Regular Teacher, effective January 14, 2002.

 

Franklinton High School: Jeffrey T. Cardaronella, Music Teacher, effective January 14, 2002, and for the remainder of the 2001/2002 school year only (CIRCULAR 665).

 

 

                                                   TRANSPORTATION ADJUSTMENTS

 

ENON SCHOOL DISTRICT:                   Extend the route of Robert Mizell .7 mile one way to pick up Jessica and Kayla McLain.  Effective date: November 13, 2001.

 

Extend the route of Michael Sharp .5 mile one way to pick up William E. Seal.  Effective date: January 3, 2002.

 

Extend the route of Michael Sharp 1.5 miles one way to pick up David Seymour.  Effective date: January 8, 2002.

 

Extend the route of Michael Sharp .7 mile one way to pick up Austin Armand.  Effective date: January 15, 2002.

 

Motion carried unanimously.

 

Agenda Item #10 - Consider a motion to enter into Executive Session for the purpose of interviewing applicants for the position of Principal of Pine High School (Richard Thomas).

 

It was moved by Bruce Brown, seconded by Karl Bickham, that the Board enter into Executive Session for the purpose of interviewing applicants for the position of Principal of Pine High School.  Motion carried unanimously.

 

Agenda Item #11 - Consider a motion to return to regular session.

 

It was moved by Hayward Boone, seconded by Juanita Barker, that the Board return to regular session.  Motion carried unanimously.

 

Agenda Item #12 - Consider a motion to employ a Principal for Pine High School (Richard Thomas).

 

It was moved by Harold Smith, seconded by Hayward Boone, that the Board employ Scott Bond as Principal, Pine High School, effective January 14, 2002.  FOR: Karl Bickham, Hayward Boone, Susanne Jones, Harold Smith, Richard Thomas, and Holly James.  AGAINST: Bruce Brown, Juanita Barker, and Freddie Jefferson.  Motion carried.

Board Members Barker, Brown and Jefferson assured Mr. Bond that he had their total support, even though they did not vote in favor of his appointment.

 

Agenda Item #13 - Superintendent's Report.

 

At the request of Superintendent Fowler, it was moved by Karl Bickham, seconded by Bruce Brown, that the following item be added to the agenda: Consider a motion to authorize withdrawal privileges for Scott Bond on all Pine High School bank accounts effective January 14, 2002, and terminate withdrawal privileges for Ed Deas on all Pine High School bank accounts effective January 14, 2002.  Motion carried unanimously.

 

It was moved by Hayward Boone, seconded by Bruce Brown, that the Board authorize withdrawal privileges for Scott Bond on all Pine High School bank accounts effective January 14, 2002, and terminate withdrawal privileges for Ed Deas on all Pine High School bank accounts effective January 14, 2002.  Motion carried unanimously.

 

At the request of Superintendent Fowler, it was moved by Harold Smith, seconded by Bruce Brown, that the following item be added to the agenda: Consider a motion to approve Bus Operator Clotele King's request to purchase a 1993 Blue Bird school bus with a length of 33 feet, 8 inches - 66 passengers.  Following discussion, Harold Smith withdrew his motion, and Bruce Brown withdrew his second to the motion.  It was moved by Freddie Jefferson, seconded by Bruce Brown, that this item be tabled until the next board meeting.  Motion carried unanimously.

 

At the request of Superintendent Fowler, it was moved by Freddie Jefferson, seconded by Susanne Jones, that the following item be added to the agenda: Consider a motion in regards to the Administrative Outreach Program.  Motion carried unanimously.

 

It was moved by Freddie Jefferson, seconded by Holly James, that the Board adopt the following resolution in regards to the Administrative Outreach Program.  Motion carried unanimously:

 

                                                                    RESOLUTION

 

WHEREAS, The school districts of Louisiana are in need of additional funding in order to provide education of quality to their students, and

 

WHEREAS, The Louisiana Department of Health and Hospitals and the Louisiana School Boards Association have joined together to establish a program of Medicaid reimbursement entitled the Louisiana Administrative Outreach Project, and

 

WHEREAS, The Louisiana Legislature has created and passed Legislation authorizing such a program through a single provider (Jefferson Parish) school district and directing the Louisiana Department of Health and Hospitals to work with that school district, a billing company and the Louisiana School Boards Association to develop a program that results in maximum allowable reimbursement and to begin in the shortest time practicable, and

 

WHEREAS, The school districts of Louisiana will realize millions of dollars in new revenue as reimbursement for administrative activities in which they are already engaged and, thus, will not require adding new program duties or staff through the Louisiana Administrative Outreach Project, and

 

WHEREAS, The host district and the Louisiana School Boards Association have contracted with Cost Management Services, Inc., an experienced and fully qualified billing company with significant experience in Medicaid reimbursement, to provide billings and other services for which the company will be paid when school districts receive reimbursement, and

 

WHEREAS, The Louisiana Department of Health and Hospitals is currently engaged in establishing the procedures for and parameters of the Medicaid reimbursement project in order that the billings may be submitted effective the second Federal quarter (January through March), and

 

WHEREAS, The overwhelming majority of school districts in Louisiana have previously indicated their support for and intent to join the project, and

 

WHEREAS, Districts must be formally enrolled in the project through an interagency agreement with the host district to participate in the billing, and

 

WHEREAS, The host district, Cost Management Services, Inc., and the Louisiana Department of Health and Hospitals are in the process of finalizing the contract language with which school districts enroll in the project, and

 

WHEREAS, Time is of the essence and school districts must enroll in the project prior to the end of the year to qualify for reimbursement for the second Federal quarter, now

 

THEREFORE BE IT RESOLVED, That the Washington Parish School Board does hereby indicate that it will join the Louisiana Administrative Outreach Project, effective upon the signing of the interagency agreement with Jefferson Parish, and

 

BE IT FURTHER RESOLVED, That the Washington Parish School Board duly authorizes the Superintendent to enter into the interagency agreement with Jefferson Parish on its behalf immediately upon receipt of such document.

 

Motion carried unanimously.

_________________________________

Richard N. Thomas, President

Washington Parish School Board

 

                                                                  CERTIFICATION

 

I hereby certify that the above and foregoing is a true and correct copy of a resolution adopted at a regular meeting of the Washington Parish School Board held on January 10, 2002, duly convened and a quorum being present and voting.

_________________________________

Dennie Fowler, Secretary

Washington Parish School Board

 

Agenda Item #14 - Other business from board members.

 

None.

 

Agenda Item #15 - Consider a motion to adjourn.

 

It was moved by Harold Smith, seconded by Holly James, that the Board adjourn.  Motion carried unanimously.

 

RICHARD N. THOMAS, JR., PRESIDENT

DENNIE FOWLER, SECRETARY