The Washington Parish School Board met in regular session on the above date with the following members present: President Richard N. Thomas, Dan Slocum, Karl Bickham, Bruce Brown, Holly James, Matthew Tate and Freddie Jefferson. Absent: Hayward Boone and Susanne Jones.
Agenda Item #1 - Call to order.
The meeting was called to order by President Richard 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
President Thomas stated that Agenda Item #4, Item #5, and Item #9 would be deleted from the agenda.
Agenda Item #4 - Consider a motion to enter into Executive Session under LA. R.S. 42:6.1A(7) concerning student disciplinary appeal (Richard Thomas).
Deleted (at parent's request)
Agenda Item #5 - Consider a motion to return to regular session.
Deleted
Agenda Item #6 - Consider a motion to adopt the minutes of the September 29, 2003, special board meeting.
It was moved by Freddie Jefferson, seconded by Matthew Tate, that the Board adopt the minutes of the September 29, 2003, special board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #7 - Consider a motion to adopt the minutes of the October 2, 2003, regular board meeting.
Beth Fussell, Director of Finance, stated that, as requested by the Secretary of State's Office, in the resolution calling the election to authorize the renewal (continuation) of the 4.83 mill ad valorem tax, the word "renewal" should be changed to "continuation." She requested that the Board amend the minutes to comply with the Secretary of State's request. It was moved by Freddie Jefferson, seconded by Bruce Brown, that the Board adopt the minutes of the October 2, 2003, board meeting, as amended (changing the word "renewal" to "continuation" in the resolution calling the election). Motion carried unanimously.
Agenda Item #8 - Presentation by Willie Core, Assistant Extension Agent (4-H) - Recognition of Outstanding 4-H Members (Dennie Fowler).
Willie Core, Assistant Extension Agent, introduced Lindsey Bickham, President of Washington Parish 4-H Jr. Leader Club and Senior at Franklinton High School, who thanked board members for their support and recognized the following outstanding 4-H members: Jay Miller - Franklinton High School, Josh Stevens - Franklinton High School, Clint Stogner - Pine School, Lance Barber - Thomas Jr. High School, Brooke Thomas - Pine School, Victor Wiley - Pine School, Kelly Gunnell - Franklinton High School, Raven Luper - Thomas Jr. High School, Nikita Brumfield - Franklinton High School, and Lonnie Magee - Franklinton High School. Assistant Superintendent Richard Kennedy and President Thomas commended the students for their achievements and thanked them for the delicious refreshments served prior to the board meeting.
Agenda Item #9 - Discuss and take appropriate action regarding proposals received for Franklinton Elementary School and Pine School Site Surveys (Dennie Fowler).
Deleted.
Agenda Item #10 - Consider a motion to authorize advertisement for bids for telecommunication services and equipment for e-rate (Jimmy Thigpen).
It was moved by Freddie Jefferson, seconded by Matthew Tate, that the Board authorize advertisement for bids for telecommunication services and equipment for e-rate. Motion carried unanimously. Bids will be received until 10:00 A.M., Thursday, December 18, 2003, the time of the bid opening.
Agenda Item #11 - Consider a motion to approve amendments to the 2003/2005 District Technology Plan (Jimmy Thigpen).
It was moved by Freddie Jefferson, seconded by Matthew Tate, that the Board approve amendments to the 2003-2005 District Technology Plan. Motion carried unanimously.
Agenda Item #12 - Consider a motion to adopt Louisiana Compliance Questionnaire for Audit Engagements of Governmental Entities (Donna Alonzo).
It was moved by Dan Slocum, seconded by Holly James, that the Board adopt Louisiana Compliance Questionnaire for Audit Engagements of Governmental Entities. Motion carried unanimously.
Agenda Item #13 - Discuss and take appropriate action regarding Independent Accountant=s Report on Applying Agreed-Upon Procedures - Franklinton High School - William R. Durden, CPA (Dennie Fowler).
In the absence of Superintendent Fowler, Assistant Superintendent Richard Kennedy stated that William R. Durden, CPA, delivered the Independent Accountant's Report on Applying Agreed-Upon Procedures for Franklinton High School at the committee meeting held November 3, 2003. The report should be made part of the minutes; therefore, he asked for a motion to accept the report. It was moved by Matthew Tate, seconded by Karl Bickham, that the Board accept William R. Durden's Independent Accountant's Report on Applying Agreed-Upon Procedures for Franklinton High School, as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT'S REPORT ON
APPLYING AGREED-UPON PROCEDURES
Washington Parish School Board
Franklinton, LA
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 management with respect to compliance with policy and procedures concerning individual school activity accounts and school property inventory at Franklinton High School for the year ended June 30, 2003. This engagement to apply agreed-upon procedure 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. 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. I tested bank deposits against pre-numbered receipts for propriety and traced them to the activity account ledger. I calculated gross profit percentages on concession sales and performed reasonableness test on other receipt categories where applicable.
FRANKLINTON HIGH SCHOOL
Principal - Beverly Young
Secretary - Terri Manning
Bookkeeper - Sharon Smith
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper and the reconciled balance equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent year balances to verify proper cutoffs with transactions recorded in the proper period and balances carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months I tested.
Cash Disbursements - For the items tested for the school year ended 6/30/03, school board policy was adhered to regarding the proper sequence of issuance of requisitions, purchase orders and the purchase of items. A properly executed requisition and purchase order was issued prior to the purchase or order of goods and services in 99.9% of the items tested. Supporting documents were properly signed indicating approval to purchase, pay, and receipt of the item by the school. The documentation of transfers between activity accounts was found to be excellent. All invoices were paid on a current basis, and the disbursement records were neat and orderly allowing the verification process to be accomplished in an efficient manner.
Cash Receipts - Franklinton High School has very good documentation supporting their cash receipt transactions. Their receipt book is balanced to the deposit slip and to the corresponding daily cash receipt report. All items tested were easily verified and traced to the activity account ledger. Deposits are made timely and intact.
Ticket reconciliation forms are utilized for all athletic events. My examination of these forms indicated a proper accounting for gate receipts and ticket inventory for the events supported by pre-numbered ticket sales and ticket reconciliation forms. Deposits for athletic events are normally placed in the night deposit box at the bank, after the event.
Concessions - Concession operations consist of various units or groups as follows:
1) Teacher's lounge-drink sales - Gross profit 9.64%
Teacher's lounge-candy sales - Gross profit 44.46%
Receipts on these sales are placed in the teacher's courtesy account.
Prices on the drink machine have not been raised to reflect the rise in cost.
2) Encore concessions-drink and candy sales - Gross profit 23.67%
Profit at year-end is transferred to the general account.
3) Power aid machines: Machine #1 - Gross profit 10.95%
Machine #2 - Gross profit 33.45%
Profit at year-end is transferred to the general account. Machine #1 experienced several "break-in's" during the year ended June 30, 2003.
4) Basketball boosters-concession stand at basketball games-Gross profit 72.03%
Profits from these sales are used to support the basketball program.
5) Dugout club-concession stand at baseball games - Gross Profit 41.84%
Profits from these sales are used to support the baseball program.
6) Softball boosters-concession stand at softball games - Gross profit 72.99%
Profits from these sales are used to support the softball program.
7) Band boosters-concession stand at football games - Gross profit 53.01%
Food booth at fair - Gross profit 40.37% (includes cost of booth rental)
Profits from these sales are used to support the high school band.
The food booth at the fair operated at gross profits for 2002 of 14.19% and 2001 of 12.78%. Sales at the food booth for 2002 and 2001 were approximately $10,000 less than for the year ended June 30, 2003.
All invoices for concession purchases were paid on a current basis and receipts appear to be properly accounted for.
Fixed Asset Inventory - Assets were randomly selected from the inventory list and also from the school's premises. Four hundred sixty-one items were chosen. I found 88.8% of the items selected and, of the items found, 98.5% had identification numbers. The assets on the inventory list were broken down by building and then by room number, with the exception of several items that are checked out of the library. A better checkout system needs to be adopted. Because the items were listed by room number, they were much easier to locate. Most items were clearly marked with a property number and as property belonging to Franklinton High School. Currently, a physical inventory is completed by each teacher at the beginning and end of each school year. I found no fixed assets purchased from the school activity accounts I tested. However, there is not a system in place to insure that any fixed assets purchased from activity accounts will be included on the school's inventory list. We suggest that a system be established that will enable the high school to notify the inventory personnel at the school board office when equipment is purchased. Overall, the control of the fixed asset inventory at Franklinton High School is very good. The inventory list is complete and accurate, and the safeguarding of the assets is satisfactory.
Prior Examination Report Findings - My prior examination of Franklinton High School was for the period July 1, 1997, through November 30, 1998. There were no adverse findings as a result of that examination.
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.
/s/ William R. Durden, CPA, LLC
September 19, 2003
Motion carried unanimously.
Agenda Item #14 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Karl Bickham, 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: Frances Robinson, LA 4 Paraprofessional, Resignation effective October 24, 2003.
Pine School: Lawrence Sylvest, II, Regular Teacher, Resignation effective October 14, 2003.
SABBATICAL LEAVE:
Franklinton High School: Ramona Thomas, Regular Teacher, Sabbatical Professional Leave effective the Spring semester of the 2003/2004 school year (January 14, 2004 - May 28, 2004).
EMPLOY:
Enon Elementary School: Jeanna Wheat, Part-time Food Service Worker, effective November 7, 2003 (pending outcome of physical examination).
Franklinton Schools: Lester Thomas, Bus Operator, effective October 21, 2003 (replacing Vanessa Roberts).
Franklinton Schools: Landis Roberts, Bus Operator, effective November 4, 2003 (replacing Glen Thomas).
Pine School: Sharon Eran Wells, Regular Teacher, effective October 27, 2003, and for the remainder of the 2003/2004 school year only (OFAT).
Wesley Ray Elementary School: Rena G. Knight, Special Education Bus Operator, effective November 3, 2003 (replacing Mary Knight).
TRANSPORTATION ADJUSTMENTS
ANGIE/WESLEY RAY SCHOOLS: Extend the route of Delores Mingo 1.0 mile one way to pick up Bridgette Cole and Tony Kelly. Effective date: October 7, 2003.
Deduct 2.0 miles one way from the route of Gladys Breland (student no longer on route). Effective date: October 28, 2003.
FRANKLINTON SCHOOLS: Extend the route of Theresa Chauvin 2.0 miles one way to pick up Will Seals and Keith Bruce Sandifer. Effective date: September 16, 2003.
Extend the route of Julie Singley 4.7 miles one way to pick up Brittany and Brady Caughlin. Effective date: September 15, 2003.
Extend the route of Rex McCain .8 mile one way to pick up Hayrane Harris. Effective date: October 29, 2003.
WESLEY RAY RESOURCE CENTER: Extend the route of Yvonne Brumfield 1.9 miles one way to pick up a Special Education student. Effective date: September 24, 2003.
Motion carried unanimously.
Agenda Item #15 - Superintendent's Report.
Richard Kennedy announced that the Construction Management Firm contract signing has been re-scheduled for November 13, 2003, at 9:00 A.M.
Agenda Item #16 - Other business from board members.
Freddie Jefferson requested that the Board be updated at the next meeting on high school diploma changes.
Agenda Item #17 - Consider a motion to adjourn.
It was moved by Dan Slocum, seconded by Bruce Brown, that the Board adjourn. Motion carried unanimously.