The Washington Parish School Board met in regular session on the above date with the following members present: Dan Slocum, Bruce Brown, Linda Thomas, Mary Adams, Freddie Jefferson, Dewitt Perry, Alan McCain, Karl Bickham and Matthew Tate. Absent: None
Agenda Item #1 - Call to order
The meeting was called to order by President Freddie Jefferson. 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 August 7, 2008, regular board meeting (Freddie Jefferson).
It was moved by Matthew Tate, seconded by Alan McCain, that the Board adopt the minutes of the August 7, 2008, regular board meeting as submitted to each member. Motion carried unanimously.
Agenda Item #5 - Consider a motion to adopt the minutes of the August 28, 2008, special board meeting (Freddie Jefferson).
It was moved by Dan Slocum, seconded by Bruce Brown, that the Board adopt the minutes of the August 28, 2008, special board meeting as submitted to each member. Motion carried unanimously.
Agenda Item #6 - Discuss and take appropriate action regarding Independent Accountants Report on Applying Agreed-Upon Procedures Franklinton Elementary School William R. Durden, CPA (Donna Alonzo).
William Durden and his staff gave the Independent Accountants Report on Applying Agreed-Upon Procedures for Franklinton Elementary School as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANTS 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 Elementary for the period July 1, 2007 to June 30, 2008. 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 Schools activity accounts. Three 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 tests on other receipt categories where applicable. I tested inventory records to determine the physical existence of property as listed on the Schools 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.
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 $44,314 and the balance at June 30, 2008, was $40,291, resulting in a net decrease of $4,023.
Cash disbursements - All of the 35 items tested were supported by an invoice. Seven items (20%) 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. 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. All of the 20 receipts examined were 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 $15,818, a 52.68% gross profit. These funds appear to be properly accounted for and deposited in a timely manner.
School pictures The School netted a profit of $2,041 for pictures administered by Lifetouch Pictures.
Book Fair - The school library netted a profit of $1,346 (30% gross profit) from its book fairs held during the school year.
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. I was able to locate inventory items with the assistance of school personnel. Of the 461 items contained on the schools property inventory, I selected a sample of 100 (22%). I found 98% of the items selected from the inventory list and of the items found 100% were tagged. I found 100% of the items selected from the school and 100% of the items selected were tagged. Of the 50 items selected from the inventory list I was unable to locate one item. The only missing item is a laptop with a cost of $1,196.57. All of the items found were in the exact room as noted on the inventory list. Also, all of the items were clearly marked with a property number and as property belonging to Franklinton Elementary School. The inventory list for Franklinton Elementary School was in excellent shape. The principal is in charge of the inventory list. However, it is my understanding that teachers are required to prepare an inventory list for their respective rooms at the beginning and end of each school year. It should be stressed to the teachers the importance of completing proper transfer sheets when items are permanently moved from one room to another. After review of the School activity accounts, l found no fixed assets that have been purchased. It is my understanding that there is no system in place to insure that any fixed assets purchased from activity accounts will be added to the Schools inventory list. I suggest that a system be established that will enable the Elementary School to notify the inventory personnel at the School Board office when equipment is purchased.
Prior examination report findings My prior examination of Franklinton Elementary School was for the period July 1, 2003 through December 31, 2003. 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.
It was moved by Karl Bickham, seconded by Alan McCain, that the Board accept the Independent Accountants Report on Applying Agreed Upon Procedures for Franklinton Elementary School as presented. Motion carried unanimously.
Agenda Item #7 - Discuss and take appropriate action regarding the Boards liability insurance (Beth Fussell).
Reports were given by Nancy Sylvester Gallagher Insurance, Bill McGehee McGehee Insurance and Tom Hudson, Insurance Consultant. It was moved by Matthew Tate, that the Board table the motion till the next board meeting. Motion failed due to lack of a second.
It was moved by Karl Bickham, seconded by Dewitt Perry, that the Board continue the liability insurance with Bill McGehee Insurance Agency (Carrier: Louisiana Public School Risk Management Agency LARMA) for the period beginning October 1, 2008 and ending September 30, 2009 for a premium of $240,356.00. Also included was the Boards auto physical damage insurance (Carrier: Praetorian Sp.) for a premium of 11,931.00 and Crime Insurance (Carrier: Travelers Insurance) for a premium of $3,014.00. The grand total for all policies is $255,301.00. For: Dan Slocum, Bruce Brown, Linda Thomas, Mary Adams, Karl Bickham, Freddie Jefferson, Dewitt Perry and Alan McCain. Against: Matthew Tate. Motion carried.
Agenda Item #8 - Discuss and take appropriate action regarding the Boards auto physical damage insurance (Beth Fussell).
Included in item #7.
Agenda Item #9 - Adopt the adjusted millage rates for the tax year 2008 (Beth Fussell).
It was moved by Dewitt Perry, seconded by Matthew Tate, that the Board adopt a resolution regarding the adjusted millage rates for the tax year 2008 as follows:
In accordance with the provisions of Article VII, Section 23(B) and (C) of the 1974 Louisiana Constitution and R.S. 47:1705(B)(1) and (2), a taxing authority is required to adopt Resolutions No. 1 and No. 2 to increase its millage rates after reassessment but not in excess of the prior years maximum authorized millage rates.
RESOLUTION NO. 1
BE IT RESOLVED, by the Washington Parish School Board of the Parish of Washington, Louisiana, in a public hearing held on September 11, 2008, which hearing was conducted in accordance with the open meetings law and the additional requirements of Article VII, Section 23(C) of the Constitution, that the following adjusted millage rates be and they are hereby levied upon the dollar of the assessed valuation of all property subject to ad valorem taxation within said Parish for the year 2008, for the purpose of raising revenue:
MILLAGE
1. District Wide Tax for General Fund:
Constitutional Tax 3.68 mills
General Operational Tax 4.82 mills
General M & O Tax 4.82 mills
General M & O Tax 4.54 mills
2. School District Taxes
A. Special Taxes
Angie School District Taxes 5.19 mills
BE IT FURTHER RESOLVED that the Assessor of the Parish of Washington, shall extend upon the assessment roll for the year 2008 the taxes herein levied, and the tax collector of said Parish shall collect and remit the same to said taxing authority in accordance with law.
Motion carried unanimously.
Agenda Item #10 - Adopt the adjusted millage rates after Reassessment and roll forward the millage to rates not to exceed the prior years maximum millage rate for the tax year 2008 (Beth Fussell).
It was moved by Matthew Tate, seconded by Dewitt Perry, that the Board adopt a resolution regarding the adjusted millage rates after Reassessment and roll forward the millage to rates not to exceed the prior years maximum millage rate for the tax year 2008 as follows:
In accordance with the provisions of Article VII, Section 23(B) and (C) of the 1974 Louisiana Constitution and R.S. 47:1705(B)(1) and (2), a taxing authority is required to adopt Resolutions No. 1 and No. 2 to increase its millage rates after reassessment but not in excess of the prior years maximum authorized millage rates.
RESOLUTION NO. 2
BE IT RESOLVED, by the Washington Parish School Board of the Parish of Washington, Louisiana, in a public hearing held on September 11, 2008, which hearing was conducted in accordance with the open meetings law and the additional requirements of Article VII, Section 23(C) of the Constitution, that the taxing authority voted to increase the millage rates, but not in excess of the prior years maximum rates, on all taxable property shown on the official assessment roll for the year 2008, and when collected, the revenues from said taxes shall be used only for the specific purposes for which said taxes have been levied. Said millage rates are:
Adjusted Rate 2008 Levy
1. District Wide Tax for General Fund:
Constitutional Tax 3.68 mills 3.91 mills
General Operational Tax 4.82 mills 5.12 mills
General M & O Tax 4.82 mills 5.12 mills
General M & O Tax 4.54 mills 4.83 mills
2. School District Taxes
A. Special Taxes
Angie School District Taxes 5.19 mills 5.19 mills
B. Debt Service Taxes:
Mt. Hermon District -- 28.50 mills
District #4 -- 41.50 mills
Varnado District -- 21.50 mills
BE IT FURTHER RESOLVED that the Assessor of the Parish of Washington, shall extend upon the assessment roll for the year 2008 the taxes herein levied, and the tax collector of said Parish shall collect and remit the same to said taxing authority in accordance with law.
Motion carried unanimously.
Agenda Item #11 - Consider a motion to adopt the Louisiana Compliance Questionnaire (Donna Alonzo).
Upon the recommendation of Donna Alonzo, Chief Accountant, it was moved by Dewitt Perry, seconded by Alan McCain, that the Board adopt the Louisiana Compliance Questionnaire. Motion carried unanimously.
Agenda Item #12 Discuss and take appropriate action to appoint an Education/Curriculum Committee (Darrell Fairburn).
An Education/Curriculum Committee was appointed as follows:
Linda Thomas Chairperson, Mary Adams and Dewitt Perry.
Agenda Item #13 - Consider a motion to set the amount of teacher stipend for workshop participation as not less than $15.00 per hour and not more than allowed by available funding (Mary Jones).
It was moved by Matthew Tate, seconded by Bruce Brown, that the Board set the amount of teacher stipend for workshop participation as not less than $15.00 per hour and not more than allowed by available funding. Motion carried unanimously.
Agenda Item #14 - Discuss and take appropriate action regarding Tim Duncans request to purchase a 1999 Blue Bird 65 passenger bus to replace his primary bus (William Brignac).
It was moved by Bruce Brown, seconded by Dewitt Perry, that the Board approve Tim Duncans request to purchase a 1999 Blue Bird 65 passenger bus to replace his primary bus. Motion carried unanimously.
Agenda Item #15 - Discuss and take appropriate action regarding quotes received on resolving drainage problems at Enon Elementary School (William Brignac).
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board accept the low quote from Keith Voth Dozer & Excavation, Franklinton, LA in the amount of $2,361.00 to resolve the drainage problems at Enon Elementary School. Motion carried unanimously. Other quote submitted: Williams & Sons, Angie, LA - $4,200.00
Agenda Item #16 - Discuss and take appropriate action regarding quotes received on surplus equipment for the school lunch program (Marsha Newman).
Upon the recommendation of Marsha Newman, Food Service Supervisor, it was moved by Dewitt Perry, seconded by Karl Bickham, that the Board grant permission to discard the surplus equipment since no bids were received. Motion carried unanimously.
Agenda Item #17 - Consider a motion to approve the Technology Budget for the 2008/2009 school year (Jimmy Thigpen).
Upon the recommendation of Jimmy Thigpen, Technology Director, it was moved by Dewitt Perry, seconded by Bruce Brown, that the Board approve the Technology Budget for the 2008/2009 school year. Motion carried unanimously.
Agenda Item #18 - Consider a motion to adopt General Fund Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Beth Fussell).
Matthew Tate offered a blanket motion for agenda items 18 - 26, seconded by Alan McCain as follows: Consider a motion to adopt the General Fund, Angie 5 Mill Tax, Reading First, Special Federal Funds, Drug Free Schools, School Food Service, School Food Service Summer Feeding, IASA Title I and Title II, Special Education IDEA and Preschool Budgets for the 2008/2009 fiscal year in conformity with Section 88:Title 17 of the Louisiana Revised Statutes. Motion carried unanimously.
Agenda Item #19 - Consider a motion to adopt Angie 5 Mill Tax Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Donna Alonzo).
See Agenda Item #18
Agenda Item #20 - Consider a motion to adopt Reading First Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Donna Alonzo).
See Agenda Item #18
Agenda Item #21 - Consider a motion to adopt Special Federal Funds Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Donna Alonzo).
See Agenda Item #18
Agenda Item #22 - Consider a motion to adopt Drug Free Schools Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Donna Alonzo).
See Agenda Item #18
Agenda Item #23 - Consider a motion to adopt School Food Service Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Marsha Newman).
See Agenda Item #18
Agenda Item #24 - Consider a motion to adopt School Food Service Summer Feeding Budget for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Marsha Newman).
See Agenda Item #18
Agenda Item #25 - Consider a motion to adopt IASA Title I, Title II and Title V Budgets for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (T. J. Butler, Jr.).
See Agenda Item #18
Agenda Item #26 - Consider a motion to adopt Special Education IDEA and Preschool Budgets for 2008/2009 fiscal year in conformity with Section 88: Title 17 of the Louisiana Revised Statutes (Charlotte Fasola).
See Agenda Item #18
Agenda Item #27 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
Upon the recommendation of Richard Kennedy, Personnel Director, it was moved by Matthew Tate, seconded by Dan Slocum, that the Board approve the Personnel and Transportation Adjustments as follows:
PERSONNEL ADJUSTMENTS
RESIGNATION
Franklinton Resource Center: Stacy Richardson, Speech Therapist, Resignation effective September 30, 2008.
Mt. Hermon School: Cindy Norris, Reading First Paraprofessional, Resignation effective September 12, 2008.
Wesley Ray Elementary School: Tara Felts, Regular Teacher, Resignation effective October 3, 2008.
TRANSFER
Elizabeth Adkins, Special Education Teacher, Angie Jr. High School TO Special Education Teacher, Varnado High School effective August 1, 2008.
Sheryl Crain, 8G Teacher, Franklinton Jr. High School TO Behavior Interventionist, Special Education Office effective September 15, 2008.
Lauren Johnson, Licensed Practical Nurse, Angie Jr. High School TO Licensed Practical Nurse, Varnado High School effective August 1, 2008.
CHANGE OF EMPLOYMENT STATUS
Franklinton Primary School: Kayla Brock, Regular Teacher TO Class Size Reduction Teacher effective August 1, 2008.
Mt. Hermon School: Jamie Leach, Regular Teacher TO Class Size Reduction Teacher effective August 1, 2008.
Varnado High School: Rhonda Gunnell, Home Economics Teacher, TO Guidance Services effective August 11, 2008 and the remainder of this school year only.
CHANGE OF LEAVE STATUS
Franklinton High School: Denise Bickham, School Lunch Worker, Rescind Leave Without Pay and be granted Sick Leave/Extended Sick Leave for the remainder of the Fall Semester of the 2008/2009 school year.
SICK LEAVE/ANNUAL LEAVE/RETIREMENT RESIGNATION
Central Office: Doix Alford, Maintenance Worker, Sick Leave/Annual Leave/Retirement Resignation effective July 8, 2009.
EMPLOY
Angie Jr. High School: Christine Green, ISS Paraprofessional, Employ effective September 18, 2008.
Enon Elementary School: Erica Polk, Reading First Paraprofessional, Employ effective September 15, 2008.
Franklinton Elementary School: Joan Kennedy, Regular Teacher, Employ effective August 11, 2008 (Certified) (Replacing Christian Henn).
Franklinton Jr. High School: Carolyn Daniel, 8G Teacher, Employ effective September 15, 2008 December 19, 2008 (Certified) (Replacing Sheryl Crain) (Pending 8G grant approval).
Franklinton High School: Raymond Winzy, Regular Teacher, Employ effective August 18, 2008 (TAT) (Replacing Brenda Severio).
Franklinton Resource Center: Amanda McMurray, Speech Pathologist Assistant, Employ effective September 29, 2008 and the remainder of the 2008/2009 school year only (Certified) (Replacing Stacy Richardson).
Varnado High School: Sylvia Edmond, Home Economics Teacher, Employ effective August 11, 2008 (Certified) (Replacing Rhonda Gunnell).
TRANSPORTATION ADJUSTMENTS
Angie District: Extend the route of Tim Duncan .7 miles one way for administrative addition. Effective date: August 5, 2008.
Deduct 9 miles one way from the route of Tammy Boone for administrative deduction. Effective date: August 5, 2008.
Franklinton District: Add 6.8 miles one way to the route of Carolyn Fussell to pick up Ali Sharp. Effective date: August 20, 2008.
Add .5 miles one way to the route of Donna Givens for second drop at FPS to help with overload. Effective date: August 19, 2008.
Varnado District: Add 6.6 miles one way to the route of Jeff Kelly. Effective date: August 5, 2008.
Add 2 miles one way to the route of Michelle Knight. Effective date: August 5, 2008.
Agenda Item #28 - Superintendents Report
Agenda Item #29 - Other business from board members
The Board commended Ms. Jeannie Dillon for the excellent financial report at Franklinton Elementary School. Polly Thigpen thanked Melissa Brumfield for her assistance with the fixed assets.
Linda Thomas reminded everyone about Thomas Elementary Schools open house on Tuesday at 6:00 p.m.
Alan McCain thanked central office staff for their work on the budgets.
Lonnie Magee, a student from Southeastern Louisiana University majoring in English was in attendance at tonights meeting.
Agenda Item #30 - Consider a motion to adjourn.
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board adjourn. Motion carried unanimously.