Franklinton, Louisiana
October 7, 2010
6:30 p.m.
The Washington Parish School Board met in regular session on the above date with the following members present: Dan Slocum, Bruce Brown, John Breland, Karl Bickham, Mary Adams, Dewitt Perry, Matthew Tate and Freddie Jefferson. Absent: Alan McCain.
Agenda Item #1 - Call to order
The meeting was called to order by President Freddie Jefferson.
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 September 9, 2010, regular board meeting (Freddie Jefferson).
It was moved by Dan Slocum, seconded by Matthew Tate, that the Board adopt the minutes of the September 9, 2010, regular board meeting as submitted to each member. Motion carried unanimously.
Superintendent Fairburn introduced Kreig Todd, FJHS 4-H President. Kreig invited the board and all in attendance to join the 4-H club for a Walk-A-Thon to benefit Breast Cancer Awareness on Saturday, October 9, 2010.
Agenda Item #5 - Recognition of Pine FFA (Darrell Fairburn).
Mr. Billy Passman and Mr. J.T. Thomas spoke briefly on the FFA Program at Pine School. They recognized students from the Pine FFA as follows: Brad Cooper, President; Kaitlyn Kennedy, Vice-President; Paige Hickman, Sentinel; Shay Seals, Public Speaker; Katelyn Jenkins, Jr. High Officer; Cody Singley, Treasurer; Heather Cobb, Reporter; and Zachary Seal, Parliamentarian. The Pine Chapter is a 3 star chapter on the National Level; they won 36 proficiency awards, submitted 72 essays 36 made it to the top 4; and 4 American Farmers awards. The Jr. High chapter is in the top 15 in the state.
The Board congratulated the students and leaders of the Pine FFA for a job well done.
Agenda Item #6 - Discuss and take appropriate action regarding Independent Accountants Report on Applying Agreed-Upon Procedures Wesley Ray Elementary School - William R. Durden, CPA (Lacy Burris).
It was moved by John Breland, seconded by Karl Bickham, that the Board accept the Independent Accountants Report on Applying Agreed-Upon Procedures for Wesley Ray Elementary 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 Wesley Ray Elementary School for the year ended June 30, 2010. 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 school’s 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 tests on other receipt categories where applicable.
Bank reconciliation - Each month tested was mathematically correct, all reconciling items were 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. The beginning bank balance at July 1, 2009 was $7,366, and the balance at June 30, 2010 was $6,391, resulting in a net decrease of $975 for the year ended.
Cash disbursements – The items examined reflect a lack of compliance with school board policies. A total of 30 items were examined. Four items (13%) were not supported by an invoice. Three checks (10%) were not supported by a purchase requisition and a purchase order. Two requisitions (7%) had no date. Three purchase orders (10%) were dated after the invoice.
There was a transfer done from the Winn Dixie Community Pals fund to the General fund in the amount of $1,200 on 1/15/2010. The transfer was done to cover septic tank cleaning. However, there was no expenditure in the general fund for cleaning the septic tank.
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 – A total of 20 items were examined. Cash and checks were normally brought to the school secretary. The staff and secretary sign a manual receipt verifying that two people counted the money. A computer printout of the receipts and deposit for the day were printed out once they were posted into the computer. Of the 20 receipts examined, two items (10%) did not have the computer generated deposit report or receipt attached. One item (5%) did not have a deposit ticket attached to the backup. Of the 20 items tested, one item (5%) was deposited three days from the actual receipt date. This is due to the school’s location.
Despite the deficiencies, the items tested were traced to the appropriate account in the activity ledger and back to the bank statement.
Concessions - Concession operations consist of various units or groups as follows:
Drink machines-Wesley Ray Elementary operates its drink machine concessions under a full service contract for the year ended 6/30/2010. The commissions totaled $102. These funds were transferred to the general fund.
Snack Concessions-The school made a profit of $3,047 on snack sales for the year (32.55% gross profit). The funds were transferred to the general fund.
Pictures-Class pictures were taken by Lifetouch. Commissions paid by Lifetouch for the year were $345. The funds were not transferred at the end of the year.
Fundraisers-Wesley Ray Elementary had one major fundraiser during the school year selling Krispy Kreme Donuts. The profit made from the sale was $1,033 (50% gross profit). These funds were used to help pay for cash incentives for the students.
All invoices for concession purchases were paid on a current basis.
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 board personnel. Of the 403 items contained on the school’s property inventory, I selected a sample of 90 (22%). I found 100% of the items selected from the inventory list and of the items found 100% were tagged. I found 98% of the items selected from the school and 98% of the items selected were tagged. The one item not found on the list and not tagged was a computer in room 66. I have confirmed that the computer has been added to the inventory list. Also, room 4 had several computers not currently in use due to the consolidation of the schools. It is my understanding that the principal will be distributing those computers to various classrooms as needed.
All of the items I found, except one computer, were clearly marked with a property number and as property belonging to Washington Parish School Board. The inventory list for Wesley Ray 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 did not find any fixed assets that have been purchased. The control of the fixed asset inventory at Wesley Ray Elementary School is in compliance with school board policies.
Prior examination report findings – The prior examination of Wesley Ray Elementary 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 taken responsibility for the sufficiency of the procedures for their purposes.
Yours truly,
Minda B. Raybourn, CPA
August 19, 2010
Motion carried unanimously.
The auditors commended Melisa Bateman for a job well done on the inventory.
Agenda Item #7 - Presentation on High School Redesign (Mary Jones).
Sandy Morgan gave an update on the High School Redesign program. She updated the board on graduation rates, diploma tracks, TOPS changes and dual enrollment.
Agenda Item #8 - Discuss and take appropriate action regarding the Positive Behavior Intervention Support district plan (Frances Varnado).
It was moved by Dewitt Perry, seconded by Bruce Brown, that the Board adopt the Positive Behavior Intervention Support district plan as presented by Frances Varnado, Supervisor. Motion carried unanimously.
Agenda Item #9 - Discuss and take appropriate action regarding a ten cent per mile increase for bus drivers (Darrell Fairburn).
It was moved by Dan Slocum, seconded by Karl Bickham, that the Board approve a ten cent per mile increase for bus drivers effective October 1, 2010. Motion carried unanimously.
Agenda Item #10 - Consider a motion to renew the contract of William Brignac, Supervisor (Darrell Fairburn).
It was moved by Matthew Tate, seconded by Bruce Brown, that the Board renew the contract of William Brignac, Supervisor for two years effective November 11, 2010 through November 10, 2012. Motion carried unanimously.
Agenda Item #11 - Consider a motion to adopt the schedule of the school board meetings for 2011 (Darrell Fairburn).
It was moved by John Breland, seconded by Dewitt Perry, that the Board adopt the schedule of school board meeting for 2011 as follows:
PUBLIC MEETINGS
ACT 707 OF 1977
REGULAR MEETINGS OF WASHINGTON PARISH SCHOOL BOARD – 2011
The Washington Parish School Board shall meet in regular session for the year 2011 at its legal domicile, the Washington Parish School Board Office Building, 800 Main Street, Franklinton, Louisiana, at 6:30 P.M., on the following dates:
THURSDAY - SCHOOL BOARD MEETINGS MONDAY - COMMITTEE MEETINGS
January 13, 2011 January 10, 2011
February 10, 2011 February 7, 2011
March 17, 2011 March 14, 2011
April 21, 2011 April 18, 2011
May 5, 2011 May 2, 2011
May 26, 2011 June 13, 2011
June 16, 2011 July 11, 2011
July 14, 2011 August 1, 2011
August 4, 2011 September 6, 2011 (Tuesday)
August 25, 2011 October 3, 2011
September 8, 2011 November 7, 2011
October 6, 2011 December 5, 2011
November 10, 2011
December 8, 2011
Motion carried unanimously.
Agenda Item #12 - Consider a motion to adopt an addendum to Pupil Progression (Richard Kennedy).
It was moved by Dan Slocum, seconded by John Breland, that the Board adopt an addendum to the Pupil Progression Plan. Motion carried unanimously.
Agenda Item #13 - Consider a motion to call a special meeting on November 18, 2010 at 6:30 p.m. for the superintendent’s evaluation (Freddie Jefferson).
It was moved by Dewitt Perry, seconded by John Breland, that the Board call a special meeting on November 18, 2010 at 6:30 p.m. for the superintendent’s evaluation. Motion carried unanimously.
Agenda Item #14 - Consider a motion to adopt revised Washington Parish School Board Policy File BCBH: Minutes of Board Meetings; EDD: School Bus Scheduling and Routing; EE: Child Nutrition Program Management; IDFA: Interscholastic Athletics; IDFAA: Drug Testing and Referral Program for Athletes; JB: Attendance; JBA: Compulsory School Attendance Ages; JBC: School Admission; JBCD: Student Transfer and Withdrawal; JBD: Student Absences and Excuses; JCDAF: Bullying, Cyber bullying, Intimidation, Harassment, and Hazing; JCDB: Student Dress Code; and JGFG: Illness and Accidents (Richard Kennedy).
It was moved by Dewitt Perry, seconded by Matthew Tate, that the Board adopt revised Washington Parish School Board Policy File BCBH: Minutes of Board Meetings; EDD: School Bus Scheduling and Routing; EE: Child Nutrition Program Management; IDFA: Interscholastic Athletics; IDFAA: Drug Testing and Referral Program for Athletes; JB: Attendance; JBA: Compulsory School Attendance Ages; JBC: School Admission; JBCD: Student Transfer and Withdrawal; JBD: Student Absences and Excuses; JCDAF: Bullying, Cyber bullying, Intimidation, Harassment, and Hazing; JCDB: Student Dress Code; and JGFG: Illness and Accidents. Motion carried unanimously.
Agenda Item #15 - Consider a motion to adopt new Washington Parish School Board Policy File GBDB - Employment of Retired Personnel (Richard Kennedy).
It was moved by John Breland, seconded by Dewitt Perry, that the Board adopt new Washington Parish School Board Policy File GBDB - Employment of Retired Personnel. Motion carried unanimously.
Agenda Item #16 - 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 Dewitt Perry, that the Board approve the Personnel and Transportation Adjustments as follows:
PERSONNEL ADJUSTMENTS
RETIREMENT RESIGNATION
Thomas Elementary School: Margaret Spears, School Lunch Manager, Retirement Resignation effective September 17, 2010.
RESIGNATION
Pine School: Verdie Caves, Custodian, Resignation effective September 16, 2010.
Thomas District: Shirley Barber, Bus Operator, Resignation effective September 15, 2010.
CHANGE OF EMPLOYMENT STATUS
Thomas District: Johnny Barber, Bus Operator TO Shirley Barber bus route effective October 8, 2010.
TRANSPORTATION ADJUSTMENTS
Angie School District: Extend the route of Tammy Boone 5 miles one way to pick up Matthison Stogner. Effective date: September 7, 2010.
Enon District: Extend the route of Lela Yates 2.2 miles one way to pick up Julieann and Alana Clark. Effective date: August 31, 2010.
Franklinton District: Extend the route of Theresa Chauvin 1.2 miles one way to pick up Drew Meredith. Effective date: September 2, 2010.
Mt. Hermon District: Extend the route of Louise Holmes 6.8 miles one way to pick up Kennedy Coleman. Effective date: September 16, 2010.
Extend the route of Flossy Miley 4.2 miles one way to pick up Andra Coleman. Effective date: August 27, 2010.
Agenda Item #17 - Superintendent’s Report
Add to the Agenda: It was moved by Dewitt Perry, seconded by John Breland, that the Board authorize advertisement for the sale of a 2001 Chevrolet Van as surplus equipment for the school lunch program. Motion carried unanimously.
It was moved by John Breland, seconded by Matthew Tate, that the Board authorize advertisement for the sale of a 2001 Chevrolet Van as surplus equipment for the school lunch program. Motion carried unanimously.
Add to the Agenda: It was moved by Matthew Tate, seconded by Bruce Brown, that the Board discuss and take appropriate action regarding quotes received for carpet and blinds at Central Office, restroom renovations at Enon Elementary School and repairs at Franklinton Jr. High School. Motion carried unanimously.
It was moved by Dan Slocum, seconded by Bruce Brown, that the Board approve the low quote from Kennedy Decorating, Franklinton, LA in the amount of $3,046.90 for carpet and blinds at Central Office. Motion carried unanimously. Other quotes submitted: Decorating Showroom, Franklinton, LA - $3,276.77.
It was moved by Dewitt Perry, seconded by Matthew Tate, that the Board approve the low quote from Nobles Construction, Bogalusa, LA in the amount of $11,956.00 for restroom renovations at Enon Elementary School to be paid out of contingency funds. Motion carried unanimously. Other quotes submitted: Brandon Fussell Contractors, Franklinton, LA - $15,425.00 and Eric Newman Construction, Franklinton, LA - $16,600.00.
It was moved by Bruce Brown, seconded by Dan Slocum, that the Board approve the low quote from Nobles Construction, Bogalusa, LA in the amount of $93,292.81 for metal panels for the Franklinton Jr. High School gym. Motion carried unanimously. No other quotes submitted.
It was moved by Matthew Tate, seconded by Dewitt Perry, that the Board approve the low quote from Nobles Construction, Bogalusa, LA in the amount of $2,524.09 for plaster wall patching at Franklinton Jr. High School. Motion carried unanimously. No other quotes submitted.
It was moved by Dewitt Perry, seconded by John Breland, that the Board approve the low quote from Nobles Construction, Bogalusa, LA in the amount of $28,826.91 for band room renovations at Franklinton Jr. High School. Motion carried unanimously. Other quotes submitted: Brandon Fussell Construction, Franklinton, LA - $29,200.00 and Eric Newman Construction, Franklinton, LA - $31,800.00.
It was moved by John Breland, seconded by Dewitt Perry, that the Board approve the low quote from Williams and Sons, Angie, LA in the amount of $8,250.00 for restroom repairs at Franklinton Jr. High School to be paid by Special Education (Adm. Outreach). Motion carried unanimously. Other quotes submitted: Nobles Construction, Bogalusa, LA - $8,743.63.
Agenda Item #18 - Other business from board members.
Alan McCain was Franklinton High School’s Grand Marshall for the homecoming parade.
Bruce Brown requested that the Board look into implementing a band at Pine School.
Agenda Item #19 - Consider a motion to adjourn.
It was moved by Bruce Brown, seconded by Dewitt Perry, that the Board adjourn. Motion carried unanimously.
______________________________
Freddie Jefferson, President
______________________________
Darrell Fairburn, Secretary