The Washington Parish School Board met in regular session on the above date with the following members present: President Richard N. Thomas, Karl Bickham, Hayward Boone, Susanne Jones, Harold Smith, Holly James, Juanita Barker, and Freddie Jefferson. Absent: Bruce Brown.
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 Freddie Jefferson.
Agenda Item #3 - Pledge of Allegiance.
Agenda Item #4 - Consider a motion to adopt the minutes of the March 14, 2002, regular board meeting.
It was moved by Juanita Barker, seconded by Harold Smith, that the Board adopt the minutes of the March 14, 2002, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Durden & Alonzo - Independent Accountants Report on Applying Agreed-Upon Procedures - Angie Jr. High School (Dennie Fowler).
Donna Alonzo presented the following report regarding the financial records of Angie Jr. High School for the period July 1, 2001 - February 4, 2002:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT'S REPORT ON
APPLYING AGREED-UPON PROCEDURES
We have conducted the procedures listed below, which were agreed upon by the Washington Parish School Board and Superintendent. These procedures were conducted solely to assist the school board management with respect to compliance with policy and procedures concerning individual school activity accounts at Angie Junior High School for the period July 1, 2001, through February 4, 2002. This engagement to apply agreed-upon procedures was conducted 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 Angie Junior High School's activity accounts. Bank reconciliations were tested for two months 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 utilized for gate receipts, and performed reasonableness test on other receipt categories where applicable.
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 $22,250.00, and the balance at February 4, 2002, was $27,095.00, resulting in a net increase of $4,845.00.
Cash Disbursements - The items examined reflect a lack of compliance with school board policy regarding the documentation of cash disbursements. Twenty-nine percent (29%) of the disbursements tested did not have an invoice as part of the documentation, one of which also did not have a requisition or purchase order. Fifty-three percent (53%) of the items tested lacked the principal's signature on the invoice; however, the requisition and purchase order, if present, were signed by the principal. Two of the disbursements tested were delinquent by greater than 60 days when paid. Despite these documentation deficiencies, disbursements appear to be posted to the appropriate accounts, and canceled checks agree with information as recorded in the activity account ledger.
Cash Receipts - Our examination indicates that deposits were made timely and intact, however; receipts still do not indicate the source of money received. Beginning December 14, 2001, the secretary was informed of an option in the computer software whereby the computer will print the description of funds received on the bottom of the receipt, and she began requiring a "turn in money" form to accompany money turned in to the office; however this procedure was not used consistently.
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 $4,900.00, a 36% 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 $335.00, which calculated a gross profit of 69%.
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 - We examined the fixed asset inventory as of November 28, 2001, and found the inventory records for Angie Jr. High School to be in excellent shape. Due to the short amount of time between this examination and our visit to the school February 14, 2002, and the fact that so little would have changed, we did not reexamine the property inventory.
Prior Examination Report Findings - Our prior examination was for the year ended June 30, 2000. 1) Concessions netted a gross profit of 38%, 2) Cash receipts lack proper documentation of the source of funds, 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 conducted 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
February 14, 2002
Freddie Jefferson suggested that the business department design a "Turn in Money" form to be used by all schools.
Agenda Item #6 - Consider a motion to authorize Bus Operator Louise Holmes to purchase a 1992 International school bus, with a length of 32 feet - 71 passengers, to replace the 1980 International bus she presently drives (Eathel Seal).
It was moved by Harold Smith, seconded by Holly James, that the Board authorize Bus Operator Louise Holmes to purchase a 1992 International school bus, with a length of 32 feet - 71 passengers, to replace the 1980 International bus she presently drives. Motion carried unanimously.
Agenda Item #7 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
Assistant Superintendent Richard Kennedy informed the Board of a situation at Franklinton Primary School regarding a foster child moving into the system after Easter who will require a paraprofessional. He asked that the Board authorize him to tell Principal Mary Henderson to secure a qualified substitute to be with this Special Education student until it's known how long the child will be in the system.
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, and approve Mr. Kennedy's request regarding a paraprofessional for a Special Education foster child:
PERSONNEL ADJUSTMENTS
RETIREMENT RESIGNATION:
Mt. Hermon School: Barbara Baugh, Regular Teacher, Retirement Resignation effective June 4, 2002.
EMPLOY:
Thomas Jr. High School: Jerome Peters, Custodian, effective February 23, 2002, through February 22, 2003.
TRANSPORTATION ADJUSTMENTS
VARNADO SCHOOL DISTRICT: Extend the route of Patsy Owens 1.3 miles one way to pick up Terry Thomas. Effective date: March 20, 2002.
Motion carried unanimously.
Agenda Item #8 - Superintendent's Report.
Superintendent Fowler informed the Board that Brunt Construction will begin the re-roofing job at Varnado High School on Tuesday, April 2, 2002.
Agenda Item #9 - Other business from board members.
Hayward Boone stated he recently attended an awards ceremony at Varnado High School and was impressed with what he saw. He shared "Happenings at Varnado High School" with the Board, including the following:
Literary Rally
46 VHS students attended rally
18 District winners
15 Qualified for state competition at LSU in April
ACT Test
10 Scored 20 or above on ACT, which qualifies them for TOPS (Tuition Opportunity Program)
1 Student scored 29 on the ACT test in February.
GEE (Graduate Exit Exam)
All seniors have passed the GEE and are eligible to graduate when they pass the Carnegie units this semester.
Varnado High School is the only school in the parish where all seniors completed the GEE.
He commended Principal Emma Ross, faculty and students for these accomplishments.
Mr. Boone, also, requested a letter be sent to the Varnado High School Boys Basketball Team and Ms. Ross commending them for an outstanding season.
Agenda Item #10 - 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