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 news media, School Board Attorney Wayne Kuhn, 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 August 8, 2002, regular board meeting.
It was moved by Hayward Boone, seconded by Susanne Jones, that the Board adopt the minutes of the August 8, 2002, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - William R. Durden, CPA - Independent Accountant's Report on Applying Agreed-Upon Procedures - Franklinton Jr. High School (Dennie Fowler).
Following review of the report and discussion, it was moved by Susanne Jones, seconded by Harold Smith, that the Board accept the Independent Accountant's Report on Applying Agreed-Upon Procedures - Franklinton Jr. High School, as follows:
INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES
Washington Parish School Board
I 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. 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, I 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.
I 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. I also inspected property items to determine if they were identified as property of the school and numbered in accordance with the property inventory list. I examined the records for the schools' activity accounts. All twelve months of bank reconciliation forms were tested for completeness and mathematical accuracy. Disbursements 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. I tested bank deposits against receipts for propriety and traced them to the activity account ledger. I calculated gross profit percentages on concession and coke sales and performed reasonableness test on other receipt categories, where applicable.
FRANKLINTON JUNIOR HIGH SCHOOL
Bank Reconciliation - I examined all bank reconciliation forms for the year July 1, 2001, through June 30, 2002. 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.
Cash Disbursements - Requisitions, purchase orders and invoices were issued in compliance with school board policy for 70% of the items tested. Of the 30 items tested, 5 were issued with the invoice dated prior to the requisition and purchase order date, 2 invoices were not signed, 2 items did not have an invoice, and 1 invoice was not dated. This would indicate some lack of proper approval for the disbursement of funds.
Disbursement records were neat and orderly, allowing the verification process to be accomplished in an efficient manner.
Cash Receipts - My examination indicates that most deposits were made timely and intact, with excellent documentation of receipts and safeguarding of funds. Of the 21 items checked, 1 could not be traced to the deposit slip and bank statement.
Concessions - I calculated the gross profit for the school's concession operations for the year to be $4,641, 37.1%. 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 a gross profit of $2,843., 25.11%, for the year ended 6/30/02.
Athletic Gate Receipts - Ticket reconciliation forms were utilized for athletic events. My examination of these forms indicates a proper accounting for gate receipts and ticket inventory for the events supported by pre-numbered ticket sales and ticket reconciliation forms. Funds from nighttime sporting events are dropped in the bank's night deposit by the principal. Count sheets are used to document gate receipts and concession operations, requiring the signature of two counters.
Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises. Of the 1,327 items contained on the school's property list, I compiled a sample of 247 (19%). One hundred-thirty seven items were selected from the inventory list. I found 96% of the items selected, and of the items found, 99% had identification numbers. One hundred-thirty items were selected from the school premises and traced to the inventory listing. I found 88% (114) of the items selected on the inventory list. Of the sixteen items I could not locate on the list, thirteen were tagged. It would appear that, if an item is tagged, it should have been placed on the inventory list by the school board office. Except for the items not listed, the inventory records for Franklinton Junior High School were in excellent shape. Items are listed by room number and were very easy to locate. The identification numbers were placed for easy recognition on the items, and all items were clearly marked. Teachers are required to complete an inventory list of their room at the beginning and end of each school year.
I was 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, I do not express such an opinion. Had I performed additional procedures, other matters might have come to my 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.
William R. Durden, CPA, LLC
July 18, 2002
Motion carried unanimously.
Superintendent Fowler requested that the Board consider an item from the Superintendent's Report at this time, that item being hearing a report from John Norris, the Board's insurance consultant, on the status of the Board's property and liability insurance.
Mr. Norris introduced Tom Hudson to the Board. Mr. Hudson has been hired by Mr. Norris to assist him and will be handling the Board's account. Mr. Norris informed the Board that the Board's present property and liability insurance policy will expire October 1st. According to Mr. Norris, "The premiums will be going up substantially, and the coverages are going to be falling back because of the terrible position of the insurance industry in Louisiana, as well as all over the country. Any school board that has had some activity and losses is going to be in the position of facing more dire conditions. I want to advise you, in Louisiana there are two companies that write property and liability insurance. One of them is the company we have now, which is Zurich Ins. Co. The other is Coregis Ins. Co. We are down to two companies; basically, there's no competition. Under these conditions, bidding is not the way to acquire your insurance renewal." Mr. Norris made the following recommendations to the Board: (1) Authorize his firm to instruct the Board's current agent to obtain competitive quotes from several companies, including Zurich, the Board's current insurance company, and negotiate for the best premium and coverage; and (2) Hold a special board meeting late in September, at which time the quotes will be presented to the Board for consideration.
It was moved by Harold Smith, seconded by Bruce Brown, that consideration of Mr. Norris' recommendations be added to the agenda. Motion carried unanimously. It was moved by Freddie Jefferson, seconded by Holly James, that the Board accept John Norris' recommendation and authorize his consulting firm to notify the Board's current insurance agent, Risk Services of Louisiana, to take competitive quotes for property and liability insurance from several companies, including the Board's current insurance company, Zurich, and then to negotiate for the best price and coverage. Motion carried unanimously.
President Thomas called a special board meeting on September 30, 2002, immediately following the committee meeting at 6:30 P.M., for the purpose of discussing and taking appropriate action regarding the Board's property and liability insurance.
Agenda Item #6 - Charlotte Fasola, Coordinator, Testing and Evaluation Program - Report on Summer School Test Scores (Dennie Fowler).
The Board heard a brief presentation by Charlotte Fasola, Coordinator, Testing and Evaluation Program, on LEAP 21 summer school test results. Board members were given copies of the LEAP 21 Summer School Report.
Agenda Item #7 - Discuss and take appropriate action regarding quotations received for installation (materials and labor) of covered walkway at Franklinton Elementary School (William Brignac).
William Brignac, Supervisor, reviewed the quotations received for installation (materials and labor) of covered walkway at Franklinton Elementary School, which were as follows: Itolyaso Builders - $7,175.00; and Patten's - $7,650.00. Upon the recommendation of William Brignac, it was moved by Hayward Boone, seconded by Karl Bickham, that the Board accept the low quotation in the amount of $7,175.00, submitted by Itolyaso Builders, for installation (materials and labor) of covered walkway at Franklinton Elementary School. Motion carried unanimously.
Agenda Item #8 - Discuss and take appropriate action regarding quotations received for installation (materials and labor) of covered walkway at main entrance to the Special Education Office/Vocational Center (William Brignac).
William Brignac, Supervisor, reviewed the quotations received for installation (materials and labor) of covered walkway at main entrance to the Special Education Office/Vocational Center, which were as follows: Itolyaso Builders - $3,750.00; and Patten's - $4,275.00. Upon the recommendation of William Brignac, it was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board accept the low quotation in the amount of $3,750.00, submitted by Itolyaso Builders, for installation (materials and labor) of covered walkway at main entrance to the Special Education Office/Vocational Center. Motion carried unanimously.
Agenda Item #9 - Discuss and take appropriate action regarding student transfer requests for the 2002/2003 school year (Eathel Seal).
It was moved by Karl Bickham, seconded by Bruce Brown, that the Board approve the following student transfer requests, as recommended by Eathel Seal, Supervisor of Child Welfare and Attendance:
STUDENT HOME DISTRICT REQUESTED DISTRICT TYPE OF TRANSFER
Fox, Adrian T. Thomas Franklinton Administrative
Wilson, Jordan C. Thomas Franklinton Administrative
Triche, Drey Pine Franklinton Hardship
Motion carried unanimously.
Agenda Item #10 - Discuss and take appropriate action regarding Personnel Adjustments (Richard Kennedy).
It was moved by Karl Bickham, seconded by Susanne Jones, that the Board approve the following Personnel Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Franklinton High School: Maridell Creel, Pre-GED Teacher, Resignation effective August 15, 2002.
Franklinton Schools: Douglas Talley, Bus Operator, Resignation effective August 15, 2002.
CHANGE OF EMPLOYMENT STATUS:
Patricia Harrison, 8(g) Pre-School/Early Childhood Teacher, Franklinton Primary School, TO LA 4 Teacher, Franklinton Primary School, effective the beginning of the 2002/2003 school year.
Stephanie Smith, Special Education Teacher, Franklinton Primary School, TO Regular Teacher, Franklinton Primary School, effective August 14, 2002 (CERTIFIED).
Debra Gibson, Speech Therapist Assistant, Franklinton Primary School, TO Special Education Teacher, Franklinton Primary School, effective August 14, 2002 (OFAT).
Jane Jacob, Regular Teacher, Franklinton Primary School, TO LA 4 Teacher, Franklinton Primary School, effective August 14, 2002 (OFAT).
Sharon Price, Regular Teacher, Varnado Elementary School, TO Class-Size Reduction Teacher, Varnado Elementary School, effective the beginning of the 2002/2003 school year.
Christina Williams McMillan, Regular Teacher, Varnado Elementary School, TO Class-Size Reduction Teacher, Varnado Elementary School, effective the beginning of the 2002/2003 school year.
Wendy Freeman, Class-Size Reduction Teacher, Varnado Elementary School, TO Regular Teacher, Varnado Elementary School, effective the beginning of the 2002/2003 school year.
Shirley Anthony, School Food Service Worker, Franklinton Primary School, TO Acting School Food Service Manager, Franklinton Elementary School, effective the 2002/2003 school year only.
Victoria S. Crain, Regular Teacher, Mt. Hermon School, TO LINCS Technology Instructor, Mt. Hermon School/Angie Jr. High School, effective August 26, 2002, and for the remainder of the 2002/2003 school year only.
Jackie Carnegie, 8(g) Pre-School Paraprofessional, Enon Elementary School, TO LA 4 Paraprofessional, Enon Elementary School, effective the beginning of the 2002/2003 school year.
Rebecca Mizell, Regular Teacher, Enon Elementary School, TO LA 4 Teacher, Enon Elementary School, effective the beginning of the 2002/2003 school year.
EMPLOY:
Franklinton Primary School: Peggy M. Yates, LA 4 Paraprofessional, effective August 14, 2002.
Franklinton Primary School: Melissa Simmons, Special Education Bus Attendant, effective August 26, 2002.
Franklinton Primary School: Shone McNeese, Special Education Bus Attendant, effective August 26, 2002.
Franklinton Resource Center: Stacey M. Richardson, Speech Pathology Assistant, effective September 2, 2002.
Franklinton Elementary School: Vicki Luper, Full-time School Food Service Worker, effective August 23, 2002.
Franklinton Jr. High School: Melissa Mauer, Part-time School Clerk, effective August 26, 2002.
Mt. Hermon School: Kellie C. Sanborn, Regular Teacher, effective August 26, 2002 (TAT).
Pine School: Bobby Thomas, Jr., Full-time Custodian, effective August 26, 2002.
Varnado Elementary School: Myoshia Mingo, Regular Teacher, effective August 26, 2002, and for the Fall semester only of the 2002/2003 school year (TAT).
Wesley Ray Elementary School: Elma Pittman, Special Education Paraprofessional, effective August 26, 2002.
Central Office: Susan O'Bryant, Inventory/Data Processing Clerk, effective September 3, 2002.
Motion carried unanimously.
Agenda Item #11 - Superintendent's Report.
A. At the request of Superintendent Fowler, it was moved by Hayward Boone, seconded by Karl Bickham, that the following item be added to the agenda: Consider a motion to authorize Richard Kennedy, Assistant Superintendent, to employ a Speech Therapist, if and when one is found. Motion carried unanimously. It was moved by Hayward Boone, seconded by Bruce Brown, that the Board authorize Richard Kennedy, Assistant Superintendent, to employ a Speech Therapist, if and when one is found. Motion carried unanimously.
B. Superintendent Fowler reported a current (7th day) student enrollment of 4,426, down 52 from the 7th day last year.
C. Regarding mosquito control efforts, Superintendent Fowler informed the Board that the purchase of expensive equipment may not be necessary, as had been discussed at a prior meeting. The Town of Franklinton will spray the Franklinton schools, including the ballpark before games, and the outlying schools are being sprayed one (1) night a week for three (3) weeks by five (5) trucks provided by the State. In addition, each school was given a hand-held fogger and insecticide to be used when students are not present. Also, Congressman Cooksey has arranged for 1,600 cans of insecticide to be delivered to our system. These will be available for use on a voluntary basis.
Agenda Item #12 - Other business from board members.
None.
Agenda item #13 - Consider a motion to adjourn.
It was moved by Karl Bickham, seconded by Bruce Brown, that the Board adjourn. Motion carried unanimously.