Franklinton, Louisiana

March 11, 2004

6:30 P.M.

 

The Washington Parish School Board met in regular session on the above date with the following members present: Richard Thomas, Jr., Dan Slocum, Karl Bickham, Bruce Brown, Hayward Boone, Susanne Jones, Holly James, Matthew Tate and Freddie Jefferson.  Absent: None.

 

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

 

Agenda Item #4 - Consider a motion to adopt the minutes of the February 19, 2004, regular board meeting.

 

It was moved by Dan Slocum, seconded by Karl Bickham, that the Board adopt the minutes of the February 19, 2004, regular board meeting as submitted to each board member.  Motion carried unanimously.

 

Agenda Item #5 - Discuss and take appropriate action regarding Independent Accountant's Report on Applying Agreed-Upon Procedures - Franklinton Elementary School and Franklinton Primary School - William R. Durden, CPA (Dennie Fowler).

 

Superintendent Fowler stated that William R. Durden, CPA, delivered the Independent Accountant's Report on Applying Agreed-Upon Procedures for Franklinton Elementary School and Franklinton Primary School at the committee meeting held March 8, 2004.  The reports should be made part of the minutes; therefore, he asked for a motion to accept the reports.  It was moved by Hayward Boone, seconded by Holly James, that the Board accept William R. Durden's Independent Accountant's Report on Applying Agreed-Upon Procedures for Franklinton Elementary School and Franklinton Primary School, as follows:

 

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT'S REPORT ON

APPLYING AGREED-UPON PROCEDURES

 

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 Elementary School and Franklinton Primary School for the period July 1, 2003 to December 31, 2003.  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 examined the following records for the School's activity accounts.  Two months of bank reconciliation forms 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.  I 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.  I calculated gross profit percentages on concession operations and performed reasonableness test on other receipt categories where applicable.  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.

 

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 properly.  There were no exceptions to School Board policy concerning bank reconciliation procedures in the months I tested.  The beginning bank balance was $38,301.28 and the balance at December 31, 2003, was $43,390.61, resulting in a net increase of $5,089.33.

 

Cash disbursements - Most items tested were supported by an invoice, 11% were not.  A few items, 22% had an invoice date before the purchase order date.  Items examined were properly approved, documented and recorded in the accounts of the School in compliance with School Board policy, except that requisition forms were not used in 83% of the items tested.  I examined eight additional items on the use of requisition forms and five items were found to have a requisition form.  Invoice and purchase orders were signed by the principal in all the items tested.  Disbursement records were neat and orderly allowing the verification process to be accomplished in an efficient manner.

 

Cash receipts - My 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 sales during school hours.  Gross profit from concessions netted the School $3,815.42, a 43.81% gross profit.  These funds appear to be properly accounted for and deposited in a timely manner.  A drink machine is operated under a contract with Coca Cola Bottling and the School received commission checks totaling $1,946.50.  A drink machine located in the faculty lounge is also under a contract with Coca Cola Bottling and the School received $144.50.

 

School pictures - The School netted a profit of $433.93 for fall pictures administered by Lifetouch Pictures.

 

Fixed asset inventory - To verify physical existence of items on the School inventory list, I randomly selected items from the inventory list and checked for their physical presence in the listed room.  As I moved throughout the School, I also picked items from each room and then verified that the item was on the inventory list.  Three hundred thirty-three items were chosen.  I found 91.9% of the items selected from the inventory list and of the items found 98.1 % were tagged.  I found 79.3% of the items selected from the School premises and 96.2% of the items selected were tagged.  The inventory list for Franklinton Elementary School was in excellent shape.  We were able to locate, with relative ease, almost all of the items listed on the property inventory report and almost all of the items found were tagged.  I was unable to find on the inventory list forty-four items selected from the School premises.  Of those forty-four items, twenty-seven were Title I property and I did locate them on the Title I inventory list.  Teachers take an inventory of their respective rooms at the beginning and end of each school year.  The teachers seem to take an active roll in maintaining proper inventory records.  Ms. Spears worked diligently during the summer to update her inventory records, and the inventory list reflects that work.  I found no fixed assets purchased from the School activity accounts I tested.  However; there is no system in place to insure that any fixed assets purchased from activity accounts will be added to the School's inventory list.   A system needs to be established so that any equipment purchased from activity accounts can be identified from an invoice to an inventory addition sheet with an appropriate number assigned.  The control of the fixed asset inventory at Franklinton Elementary is a model for all other schools to follow.  Cooperation of the principal, teachers, and other staff results in an excellent inventory listing.

 

Prior examination report findings - My prior examination of Franklinton Elementary School was for the period July 1, 2000 through June 30, 2001.  There were no adverse findings as a result of that examination.

 

Franklinton Primary 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 I tested.  The beginning bank balance was $43,941.54 and the balance at December 31, 2003, was $39,664.88, resulting in a net decrease o f $4,276.66

 

Cash disbursements - Most items tested were supported by an invoice, 11% were not.  One item had an invoice date before the purchase order date.  Items examined were properly approved, documented and recorded in the accounts of the School in compliance with School Board policy, except that requisition forms were not used in any of the items tested.  I examined eight additional items on the use of requisition forms and one item was found to have a requisition form.  Invoices and purchase orders were signed by the principal in all the items tested.  Disbursement records were neat and orderly allowing the verification process to be accomplished in an efficient manner. 

 

Cash receipts - My 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 sales during school hours.  Gross profit from concessions netted the school $3,859.84, a 35% gross profit.  These funds appear to be properly accounted for and deposited in a timely manner.  A drink machine is operated with all proceeds benefitting the teacher's courtesy account.  This machine netted a profit of $146.75.

 

School pictures - The School netted a profit of $1,084.35 for fall pictures administered by Lifetouch Pictures.

 

Fixed asset inventory - To verify physical existence of items on the School inventory list I randomly selected items from the inventory list and check for their physical presence in the listed room.  As I moved throughout the School I also picked items from each room and then verified that the item was on the inventory list.  Four hundred thirty three items were chosen.  I found 63.9% of the items selected from the inventory list and of the items found 93% were tagged.  I found 53.3% of the items selected from the school and 99.2% of the items selected were tagged.  Of the two hundred and two items selected from the inventory list, I was unable to locate seventy-three items.  Numerous items had been re-located and it made it difficult to find items listed in a particular room.  Four items had been discarded and papers sent to the School Board office, but changes had not been made on the inventory list (no changes since June 30, 2003).  I was unable to find on the inventory list one hundred and eight of the two hundred and thirty-one items selected from the school.  Of the one hundred and eight items not found on the inventory list eighty-one were Title I.  I did locate all eighty-one items on the Title I inventory sheets.  Of the three hundred and sixty items found only eight were not tagged.  The inventory list for Franklinton Primary School was not in good shape.  Teachers are required to prepare inventory list for their respective rooms at the beginning and end of each school year.  Updates to inventory list maintained by the School Board should be updated more frequently.  Better paperwork for transfers and discards must be maintained at the School and communication with the School Board about these changes in inventory must be better documented.  Most items I found were clearly marked with a property number and as property belonging to Franklinton Primary School.  I found no fixed assets purchased from the School activity accounts I tested.  However; there is no system in place to insure that any fixed assets purchased from activity accounts will be added to the School's inventory list.  I suggest that  a system be established that will enable the Primary School to notify the inventory personnel at the School Board office when equipment is purchased. The control of the fixed asset inventory at Franklinton Primary needs improvement and the cooperation of all personnel will be needed in order to make this improvement.

 

Prior examination report findings - My prior examination of Franklinton Primary School was for the period July 1, 1998 through June 30, 1999.  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 take responsibility for the sufficiency of the procedures for their purposes.

 

William R. Durden, CPA

February 26, 2004

 

Mr. Tate requested that the principal of the respective school be present at the Board meeting when the audits are presented.

 

Motion carried unanimously.

 

Agenda Item #6 - Consider a motion to authorize the Washington Parish School Board to petition the Board of Alderman, Town of Franklinton, for the purpose of annexing 57.38 (+/-) acres into the township of Franklinton, and furthermore giving authorization to Richard Thomas, Jr., President and Dennie Fowler, Secretary, to sign the petition (Dennie Fowler).

 

It was moved by Freddie Jefferson, seconded by Matthew Tate, that the Board adopt the following resolution as presented by G. Wayne Kuhn, Attorney:

 

RESOLUTION

 

BE IT RESOLVED that the Washington Parish School Board petitions the Town of Franklinton to annex within the boundaries of the Town of Franklinton the following described property owned by the Washington Parish School Board, to-wit:

 

THAT CERTAIN PORTION OF GROUND, together with all the buildings and improvements thereon, and all of the rights, ways, privileges, servitudes, advantages and appurtenances thereunto belonging or in anywise appertaining, located in Sections 20 and 29, Township 2 South, Range 11 East, Washington Parish, Louisiana, and being more fully described as follows:

 

From the section corner common to Sections 19, 20, 29 and 30, Township 2 South, Range 11 East, Washington Parish, Louisiana, run East for a distance of 50.00 feet to a set 2 inch iron pipe also being the POINT OF BEGINNING; thence run from the POINT OF BEGINNING North 00 degrees 05 minutes 39 seconds East for a distance of 1331.92 to a found 2 inch iron rod; thence run South 89 degrees 45 minutes 00 seconds East for a distance of 1276.27 feet to a found 2 inch iron pipe; thence run South 00 degrees 31 minutes 26 seconds West for a distance of 1956.92 feet to a found 3/4 inch iron pipe; thence run South 89 degrees 02 minutes 09 seconds West for a distance of 1261.55 feet to a found pine stob; thence run North 00 degrees 05 minutes 17 seconds East for a distance of 651.72 feet to back to the POINT OF BEGINNING.

 

Said parcel contains 57.38 acres, more or less, as per survey by John E. Bonneau & Associates, Inc.

 

BE IT FURTHER RESOLVED that the President, Richard N. Thomas, is authorized to execute any documents required by the Town of Franklinton to accomplish the purpose stated herein.

__________________________

Richard N. Thomas, Jr., President

___________________________

Dennie Fowler, Secretary

 

Motion carried unanimously.

 

Agenda Item #7 - Consider a motion to approve a raise, funded by 50% of the 2003-2004  increase  in  MFP funding,  for supervisors,  administrators, and other certificated staff (Beth Fussell).

 

It was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board approve a raise, funded by 50% of the 2003-2004 increase in MFP funding, for supervisors, administrators, and other certificated staff.  The amount is $953.43 which will be paid in one lump sum at the end of May.  Motion carried unanimously.

 

Agenda Item #8 - Discuss and take appropriate action regarding proposals received for surveying services for Franklinton Primary School and Thomas Jr. High School (Dennie Fowler).

 

Superintendent Fowler reviewed the quotations received, which were, as follows:  Krebs, LaSalle, LeMieux Consultants, Inc., New Orleans, LA  - $9,675.00; BFM Corporation, LLC, Kenner, LA - $11,207.50 and John E. Bonneau & Associates, Inc., Mandeville, LA  - $13,000.00.  Upon the recommendation of Superintendent Fowler, it was moved by Holly James, seconded by Matthew Tate, that the Board accept the low bid submitted by Krebs, LaSalle, LeMieux Consultants, Inc., P. O. Box 19688, New Orleans, LA 70179, in the amount of $9,675.00, for surveying services at Franklinton Primary School and Thomas Jr. High School.  Motion carried unanimously.

 

It was moved by Hayward Boone, seconded by Freddie Jefferson, that the following item be added to the agenda: Discuss and take appropriate action regarding proposals received for soil boring services at Franklinton Elementary School, Franklinton High School and Pine School (Dennie Fowler).  Motion carried unanimously.  Sam Fauntleroy, Architect, reviewed the proposals on the soil boring services, which were as follows: Eustis Engineering - $19,800.00; Gore Engineering, Inc. - $32,100.00; and Soils and Foundation Engineering, Inc. - $37,450.00.  It was moved by Hayward Boone, seconded by Bruce Brown, that the Board accept the low bid from Eustis Engineering of $19,800.00 for soil boring services.  Motion carried unanimously.

 

Agenda Item #9 - Discuss and take appropriate action regarding electrical service at the new Pine facility (Dennie Fowler).

 

Upon the recommendation of the Capital Improvement Committee, it was moved by Freddie Jefferson, seconded by Karl Bickham, that the Board accept Washington St.-Tammany Electric Cooperative as provider of electrical service at the new Pine Site.  Motion carried unanimously.

 

Agenda Item #10 - Presentation by Sam Fauntleroy, Architect, and Carothers Construction, Inc., Construction Management Team (Dennie Fowler). 

 

Sam Fauntleroy, Architect, and Chris Baeuerle, Senior Project Manager, Carothers Construction, Inc. presented exterior project designs of each site.  They also discussed that the cost of steel has increased considerably.  All projects are slightly over budget but are being worked on to get them back on budget. 

 

President Richard Thomas requested that the following be added to the agenda:  Consider a motion to enter into Executive Session under LA R.S. 42:6.1A(1) regarding a personnel matter.  It was moved by Hayward Boone, seconded by Matthew Tate, that the following be added to the agenda: Consider a motion to enter into Executive Session under LA R.S. 42:6.1A(1) regarding a personnel matter.  Motion carried unanimously.  It was moved by Matthew Tate, seconded by Bruce Brown, that the Board enter into Executive Session under LA R.S. 42:6.1A(1) regarding a personnel matter.  For:  Richard Thomas, Dan Slocum, Karl Bickham, Bruce Brown, Hayward Boone, Holly James, Matthew Tate, and Freddie Jefferson.  Against: Sue Jones.  Motion carried.

 

Consider a motion to return to regular session. 

 

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

 

Agenda Item #11 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).

 

It was moved by Freddie Jefferson, seconded by Dan Slocum, that the Board approve the following Personnel and Transportation Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:

 

PERSONNEL ADJUSTMENTS

 

RETIREMENT RESIGNATION

 

Franklinton Primary School: Loralee McClendon, Special Education Paraprofessional, Retirement Resignation effective June 1, 2004.

 

Thomas Jr. High School: Melanie Knight, Title I Teacher, Retirement Resignation effective May 31, 2004.

 

Thomas Jr. High School: Emma Perkins, Regular Teacher, Retirement Resignation effective June 1, 2004.

 

EMPLOY

 

Franklinton High School: Wanda Loyd, School Food Service Worker, effective March 12, 2004.

 

Mt. Hermon School: Cheryl Ortiz, School Food Service Worker, effective March 12, 2004.

 

TRANSPORTATION ADJUSTMENTS

 

FRANKLINTON SCHOOLS:       Deduct 5 miles one way from the route of Carolyn Fussell (student no longer on route).  Effective date: February 23, 2004.

 

                                               Extend the route of Donna Givens .4 miles one way to pick up Bailey Smith.  Effective date: February 4, 2004.

 

                                          Extend the route of Donna Givens .8 miles one way to drop off Jr. High students early and continue to pick up other students to prevent overcrowding.  Effective date: January 22, 2004.

 

                                              Deduct 1 mile from the route of Yvonne Varnado (students no longer on route).  Effective date: March 1, 2004.

 

Motion carried unanimously.

 

Upon the recommendation of Richard Kennedy, Assistant Superintendent, it was moved by Freddie Jefferson, seconded by Matthew Tate, that the following item be added to the agenda: Consider a motion to advertise for a Title I Technology Assistant at Pine High School.  Motion carried unanimously.  It was moved by Matthew Tate, seconded by Bruce Brown, that the Board advertise for a Title I Technology Assistant at Pine High School.  Motion carried unanimously.

 

Agenda Item #12 - Superintendent's Report

 

Superintendent Fowler stated that the Board meeting on March 25, 2004, would be scheduled for 9:00 a.m. to allow board members to travel to Orlando, FL for the National School Board Association Convention.

 

Personnel Committee Meeting will be held on March 22, 2004, at 6:00 P.M.

 

Superintendent Fowler recognized Paula Fortenberry, Southeastern Louisiana University student that was attending the meeting as a class requirement.

 

Superintendent Fowler stated that in regard to the position of Supervisor of Payroll, Administration has been directed by the Board to interview all applicants for that position.

 

Agenda Item #13 - Other business from board members.

 

None.

 

Agenda Item #14 - Consider a motion to adjourn.

 

It was moved by Bruce Brown, seconded by Susanne Jones, that the Board adjourn.  Motion carried unanimously.

 

RICHARD N. THOMAS, JR., PRESIDENT

DENNIE FOWLER, SECRETARY