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, Juanita Barker, and Freddie Jefferson. Absent: Holly James.
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 24, 2002, regular board meeting.
It was moved by Juanita Barker, seconded by Susanne Jones, that the Board adopt the minutes of the January 24, 2002, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Durden & Alonzo - Independent Accountant's Report on Applying Agreed-Upon Procedures - Angie Jr. High School, Franklinton High School, and Pine High School (Dennie Fowler).
Donna Alonzo presented the following report regarding the financial records of Pine School for the period beginning January 1, 2001, and ending January 16, 2002:
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 management with respect to compliance with policy and procedures concerning individual school activity accounts and school property inventory at Pine High School for the period January 1, 2001, through January 16, 2002. 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 school's 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 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 unitized 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.
PINE 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 $67,252.00, and the balance at January 16, 2002, was $89,251.00, resulting in a net increase of $21,999.00.
Cash Disbursements - The majority of items examined were properly 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 80% of the items tested. Twenty percent (20%) of the items tested were issued with the invoice dated prior to the requisition and purchase order, which indicates a lack of proper approval for the disbursement of funds. For 31.7% of the items tested, the principal did not sign the invoice; however, the requisition and purchase order were signed by the principal. Disbursement records were neat and orderly, allowing the verification process to be accomplished in an efficient manner.
Cash Receipt - Our examination indicates that deposits were made timely and intact, with excellent documentation of receipts and safeguarding of funds. Funds from nighttime sporting events are dropped in the bank's night deposit by the deputy working the game. "Count Sheets" are used to document gate receipts and concession operations, requiring the signature of three counters.
Concessions and Other Receipts - Concession operations include snack sales during school hours, which netted the school a gross profit from operations of $5,511.00, 22.49%. These funds appear to be properly accounted for and deposited in a timely manner. All drink machines are operated on a full service contract basis and netted the school $8,783.00 in commissions for the period covered by this examination.
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.
Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises. Of the 846 items contained on the school's property inventory, we compiled a sample of 262 (31%). We found 99.9% (143) of the items selected from the inventory list and 97% (114) of the items selected from the school's premises. Of the five items we could not locate, one was purchased with school activity funds, one was on a school bus, one was not on a sign-out sheet, and two we could not find on the inventory list. Inventory items were listed by room, except for desk (student and teacher), chairs, and filing cabinets. Assets were easy to locate. The items found had the identification numbers placed for easy recognition, and all items were clearly marked. Ronald Knight 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 teachers' lists show a complete inventory of the room. All teachers were very cooperative, and seem willing to help Mr. Knight with the inventory process. The inventory list at Pine was greatly improved and was one of the most complete we have worked with.
Prior Examination Report Findings - Our prior examination of Pine High School was for the period July 1, 1999, through November 30, 1999. There were no adverse findings as a result of that examination.
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
January 30, 2002
(Note: Reports for Angie Jr. High School and Franklinton High School will be given at a later date, since these examinations have not yet been performed.)
Agenda Item #6 - Consider a motion to approve student transfer requests for the 2001-2002 school year (Eathel Seal).
It was moved by Freddie Jefferson, seconded by Harold Smith, 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
Brumfield, Ashley Varnado Pine Administrative
Burris, Jordan Scott Franklinton Enon Hardship
Motion carried unanimously.
Agenda Item #7 - Consider a motion to provide supervising speech therapists $200.00 per semester for speech assistant supervisor (Pamela Williford).
It was moved by Hayward Boone, seconded by Harold Smith, that the Board provide supervising speech therapists $200.00 per semester for speech assistant supervisor effective the 2001/2002 school year. Motion carried unanimously.
Agenda Item #8 - Consider a motion to require speech assistants to earn six (6) semester hours per year toward certification as licensed speech therapists (Master's degree in speech pathology). - (Pamela Williford).
It was moved by Freddie Jefferson, seconded by Karl Bickham, that the Board require speech assistants to earn six (6) semester hours per year toward certification as licensed speech therapists (Master's degree in speech pathology). Motion carried unanimously.
Agenda Item #9 - Consider a motion to name the Franklinton High School baseball stadium "W. R. McGehee Baseball Stadium," to be known as "Doc's Diamond." (Jeff Tageant).
It was moved by Karl Bickham, seconded by Harold Smith, that the Board name the Franklinton High School baseball stadium "W. R. McGehee Baseball Stadium," to be known as "Doc's Diamond," and draw up a resolution to send to the family to inform them of this action. Motion carried unanimously.
Agenda Item #10 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Harold Smith, seconded by Susanne Jones, that the Board approve the following Personnel and Transportation Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RETIREMENT RESIGNATION:
Pine School: Rita S. Wood, Regular Teacher, Retirement Resignation effective May 31, 2002.
CHANGE OF EMPLOYMENT STATUS:
Jacquelyn Turnage, Regular Teacher, Enon Elementary School, TO 8(g) Pre-School/Early Childhood Program Teacher, Enon Elementary School, effective February 1, 2002.
Amy Baham, 8(g) Pre-School/Early Childhood Program Teacher, Enon Elementary School, TO Regular Teacher, Enon Elementary School, effective February 1, 2002.
Charlotte Fasola, Educational Diagnostician, TO Coordinator, Testing and Evaluation Program, effective February 8, 2002.
TRANSPORTATION ADJUSTMENTS
VARNADO DISTRICT: Extend the route of Judy Miley 2.0 miles one way to pick up Majorie Sarris. Effective date: January 14, 2002.
VOCATIONAL SCHOOL: Extend the route of Roy M. Burton, Sr., 1.8 miles one way to transport students from Franklinton High School to Head Start. Effective date: January 14, 2002.
Motion carried unanimously.
Agenda Item #11 - Superintendent's Report.
Superintendent Fowler reminded the Board of the Student of the Year Reception to be held February 21, 2002, at 6:00 P.M.
The Board agreed not to act, at this time, on a matter that was discussed at the February 4, 2002, committee meeting C replacing the flooring in Special Education officesC because complete information on the two (2) quotations obtained was not provided.
Agenda Item #12 - Other business from board members.
Bruce Brown asked that Superintendent Fowler schedule another meeting with the reapportionment consultant prior to the Board voting on a plan.
Juanita Barker expressed concerns about a town bus route that is only nine (9) miles long. She asked that the Board transportation committee review the situation to determine if something can be done to make this operator's route more profitable. Freddie Jefferson requested that Superintendent Fowler contact other school systems with city routes for comparison, and report findings to the committee.
Agenda Item #13 - Consider a motion to adjourn.
It was moved by Harold Smith, seconded by Freddie Jefferson, that the Board adjourn. Motion carried unanimously.
RICHARD N. THOMAS, PRESIDENT
DENNIE FOWLER, SECRETARY