Franklinton, Louisiana

March 17, 2011

6:30 p.m.

The Washington Parish School Board met in regular session on the above date with the following members present: Bruce Brown, John Breland, Mary Adams, John Wyble, Alan McCain, Matthew Tate and Lesley McKinley.  Absent: Dan Slocum and Dewitt Perry.

Agenda Item #1 - Call to order

The meeting was called to order by President Alan McCain. 

Agenda Item #2 - Invocation

The invocation was given by Bruce Brown.

Agenda Item #3 - Pledge of Allegiance

            Agenda Item #4 - Recognize LSBA Art Winners (Mary Jones).

            Ms. Mary Jones, Director of Instruction, recognized the LSBA parish art winners as follows:

                        Abbigale Fornea             4^th Grade                     Thomas Elementary School

                        Landon Magee               8^th Grade                      Franklinton Jr. High School

                        Kelly Yates                   12^th Grade                     Franklinton High School

            Abbigale Fornea was not able to attend tonight’s meeting.  The other students were given a certificate of appreciation in recognition of their work.

            The Board congratulated each of the winners.

            Agenda Item #5 - Awards Presentation - Students of the Year (Mary Jones).

Supervisor Mary Jones briefly reviewed the Louisiana Students of the Year Awards Program.  The Guidelines for Selection of Candidates were used to select the winners at the school and the parish level.  The four categories for selection included the cumulative grade point average, a portfolio of supporting documents, writing samples, and an interview with the judges.  The following school level winners were introduced by their respective school principals, or designees, and presented plaques from the Washington Parish School Board:

        SCHOOL                                 STUDENT OF THE YEAR                       PRESENTER

Angie Jr. High School                            Jessica Seal                              Randy Branch, Principal

Franklinton Jr. High School                    Shantreez Burris                        Pauline Bankston, Principal

Mt. Hermon Jr. High School                   Karla Martin                               Renee Burris, Principal

Pine Jr. High School                              Hunter Cooper (Absent)              Jennifer Thomas, Principal

Franklinton High School                         Kelly Yates                               Lisa Tanner, Principal

Mt. Hermon High School                        Jennifer Taylor                           Renee Burris, Principal

Pine High School                                  Autumn S. Adams                     Jennifer Thomas, Principal

Varnado High School                             Bethani Robertson                    Emma Ross, Principal

Superintendent Darrell Fairburn then recognized and presented plaques to the Washington Parish Jr. High School Student of the Year 2010-2011, Shantreez Burris and the Washington Parish High School Student of the Year 2010-2011, Bethani Robertson. 

Board members congratulated the Students of the Year.

A reception in honor of the Students of the Year and their families was held prior to the board meeting.

ADD TO THE AGENDA:  It was moved by Lesley McKinley, seconded by Bruce Brown, to discuss and take appropriate action regarding the Adult Education grant.  Motion carried unanimously.  It was moved by Bruce Brown, seconded by John Breland, that the Board applies for the 2011/2012 school year Adult Education grant.  Motion carried unanimously.

            Agenda Item #6 - Discuss and take appropriate action regarding Independent Accountants Report on Applying Agreed-Upon Procedures Pine School - Minda B. Raybourn, CPA, LLC. (Beth Keaton).

            It was moved by John Breland, seconded by Bruce Brown, that the Board accept the Independent Accountants Report on Applying Agreed-Upon Procedures for Pine 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 Pine Jr/Sr High School for the period of July 1, 2010 through December 31, 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 test 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, 2010 was $132,507, and the balance at December 31, 2010 was $158,830, resulting in a net increase of $26,323 for the year ended.

Cash disbursements - For the 20 items tested for the period ended 12/31/10, 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 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 - A total of 20 items were examined.  Pine Jr/Sr High School has very good documentation supporting their cash receipt transactions.  The receipts tested were balanced to the daily recap and traced to the appropriate account in the activity ledger.  Deposit tickets were complete and agreed with the daily report.  All 20 items were deposited timely. 

Ticket reconciliation forms were property utilized for the athletic events.  My examination of the athletic funds indicated a proper accounting for gate receipts and ticket inventory for the events supported by ticket reconciliation forms. 

Funds from athletic concessions were turned in to the School secretary after each game.  Receipts were indicated by a form signed by at least 2 people turning in the money and the secretary.  Reconciliation forms were used to support the concession sales.

Deposits for athletic events and concessions were deposited timely at the bank, after the event.

Concessions  - Concession operations consist of various units or groups as follows:

1.         Drink and snack machines-Snack sales netted Pine School $5,255.46 or a 46.80% gross profit for the year.

2.         Fair booth-The fair booth netted a profit of $3,996.26 or 34.44% which benefitted the baseball team.

3.         Book Fair-Pine School held a book fair during the school year.  The profits made were $682.26 (25.00%) which went toward the Library fund.

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 personnel.  Of the 1,004 items contained on the School’s property inventory, I selected a sample of 205 (20%).  I found 100% of the items selected from the inventory list and of the items found 99% were tagged.  I found 100% of the items selected from the school and 99% of the items selected were tagged.  

All of the items I found were clearly marked with a property number and as property belonging to Washington Parish School Board.  The inventory list for Pine 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, I found an ice machine that was purchased. Upon examination of the ice machine, it was noticed there was no tag number and the VIN number did not match the inventory report.  The control of the fixed asset inventory at Pine School is near perfection, and any improvement would be difficult to find.

Prior examination report findings - The prior examination of Pine Jr/Sr High School was for the period July 1, 2002 through June 30, 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.

Motion carried unanimously.

            Agenda Item #7 - Consider a motion to adopt the minutes of the February 10, 2011, regular board meeting (Alan McCain).

            It was moved by Matthew Tate, seconded by Bruce Brown, that the Board adopt the minutes of the February 10, 2011, regular board meeting as submitted to each member.  Motion carried unanimously.

            Agenda Item #8 - Discuss and take appropriate action regarding renewals for the Board’s Property Insurance (Beth Keaton).

            It was moved by John Wyble, seconded by Bruce Brown, that the Board renew the Board’s Property Insurance with an annual premium of $685,183.00 with McGehee Insurance as the agent.  Motion carried unanimously.

            Agenda Item #9 - Consider a motion to adopt a resolution authorizing the superintendent to sign the Amendment to Investment Agreement (Beth Keaton).

It was moved by Matthew Tate, seconded by John Wyble, that the Board adopt the following resolution:

RESOLUTION

To authorize the superintendent to sign the Amendment to Investment Agreement, pursuant to the provisions of Act No. 161 of the 2002 first Extraordinary Session of the Legislature of Louisiana, LA. R.S. 39.99, said Act providing for the investment of Tobacco Money of the School Board in the State Treasury in accordance with the provisions thereof. 

Motion carried unanimously.

            Agenda Item #10 - Discuss and take appropriate action regarding bids received for telecommunication services and equipment for e-rate for the 2011/2012 school year (Jimmy Thigpen).

            It was moved by John Breland, seconded by Lesley McKinley, that the Board accept the bids received for telecommunication services and equipment for e-rate for the 2011/2012 school year as follows:
 

            Motion carried unanimously.

            Agenda Item #11 - Consider a motion to adopt the 2011/2012 school calendar (Darrell Fairburn).

            It was moved by Matthew Tate, seconded by John Breland, that the Board adopt the 2011/2012 school calendar as follows:

            Motion carried unanimously.

            Agenda Item #12 - Consider a motion to renew the contract of Ginger Champagne, Principal, Wesley Ray Elementary School (Darrell Fairburn).

            Upon the recommendation of Darrell Fairburn, Superintendent, it was moved by Lesley McKinley, seconded by John Breland, that the Board renew the contract of Ginger Champagne, Principal, Wesley Ray Elementary School for a two year period beginning April 27, 2011 and ending April 26, 2013.  Motion carried unanimously.

            Agenda Item #13 - Discuss and take appropriate action regarding bids received for service for the HVAC/Control Systems (Darrell Fairburn).

            It was moved by John Breland, seconded by Bruce Brown, that the Board accept the bid from Morgan Mechanical for the HVAC/Control System service in the amount of $71,501.87.  Motion carried unanimously.  Other bids submitted:  Schilling A/C & Heat, Franklinton, LA - $68,510.36; Chillco, Covington, LA - $60,000.00 and Brock Refrigeration, Franklinton, LA - $63,600.00.

            Agenda Item #14 - Consider a motion to adopt new Washington Parish School Board Policy File: DFN - Sale of Buildings and Land; EDBA - Responsibility for Vehicle Operation and JGFHA - Student Biometric Information (Richard Kennedy).

            It was moved by John Breland, seconded by Lesley McKinley, that the Board adopt new Washington Parish School Board Policy File: DFN - Sale of Buildings and Land; EDBA - Responsibility for Vehicle Operation and JGFHA - Student Biometric Information.  Motion carried unanimously.

            Agenda Item #15 - Consider a motion to adopt revised Washington Parish School Board Policy File: ABD - School Superintendent Legal Status; BBBC - Board Member Continuing Education; BH - School Board Ethics; CE - School Superintendent; CEB - Superintendent Powers and Responsibilities; CED - Employment of Superintendent; DFL - Investments; DJED - Bids and Quotations; DO - School Properties Disposal Procedure; EBC - Buildings and Grounds Security; GBD - Employment of Personnel; GBM - Personnel Transfer; GBN - Dismissal of Employees; IDBB - Alcohol, Tobacco, Drug, and Substance Abuse Education Program; II - Testing Program; JBCC - Student Assignment; JCDAC - Student Alcohol and Drug Use (Richard Kennedy). 

            It was moved by Bruce Brown, seconded by John Breland, that the Board adopt revised Washington Parish School Board Policy File: ABD - School Superintendent Legal Status; BBBC - Board Member Continuing Education; BH - School Board Ethics; CE - School Superintendent; CEB - Superintendent Powers and Responsibilities; CED - Employment of Superintendent; DFL - Investments; DJED - Bids and Quotations; DO - School Properties Disposal Procedure; EBC - Buildings and Grounds Security; GBD - Employment of Personnel; GBM - Personnel Transfer; GBN - Dismissal of Employees; IDBB - Alcohol, Tobacco, Drug, and Substance Abuse Education Program; II - Testing Program; JBCC - Student Assignment; JCDAC - Student Alcohol and Drug Use.  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 Bruce Brown, that the Board approve the personnel and transportation adjustments as follows:

PERSONNEL ADJUSTMENTS

RETIREMENT RESIGNATION

            Central Office/Special Education:  Virginia Ann Cowart, Social Worker/Pupil Appraisal Coordinator/School Psychologist, Retirement Resignation effective June 14, 2011.

            Franklinton Primary School:  Cynthia Dyson, Special Education Paraprofessional, Retirement Resignation effective March 11, 2011.

            Franklinton High School:  Judith Smith, Regular Teacher, Retirement Resignation effective May 30, 2011.

            Varnado High School:  Edna Earl Bickham, Special Education Paraprofessional, Retirement Resignation effective May 24, 2011.

            Varnado High School:  Clara Bilal, Regular Teacher, Retirement Resignation effective May 24, 2011.

            Varnado High School:  Eunice Annette Seal, Regular Teacher, Retirement Resignation effective May 24, 2011.

            Wesley Ray Elementary School:  Essie Thompson, Special Education Teacher, Retirement Resignation effective May 24, 2011.
 

SICK LEAVE/RETIREMENT RESIGNATION

            Pine School:  James T. Thomas, Agriculture Teacher, Sick Leave effective April 1, 2011 through June 30, 2011 and Retirement Resignation effective June 30, 2011.
 

RESIGNATION

            Franklinton High School:  Jacqueline Jones, Technology Assistant Paraprofessional, Resignation effective March 29, 2011.

            Pine School:  Linda Metz, Regular Teacher, Resignation effective May 24, 2011.
 

SABBATICAL MEDICAL LEAVE

            Franklinton High School:  Molly Lee, Sabbatical Medical Leave effective the 2011/2012 school year.

            Thomas Elementary School:  Ramona Jean Thomas, Regular Teacher, Sabbatical Medical Leave effective the 2011/2012 school year.
 

SABBATICAL PROFESSIONAL LEAVE

            Thomas Elementary School:  Lasonda Luper, Regular Teacher, Sabbatical Professional Leave effective the 2011/2012 school year.
 

EMPLOY

            Pine/Thomas District:  Karen Seals, Bus Attendant, Employ effective March 18, 2011.
 

TRANSPORTATION ADJUSTMENTS

Franklinton District:        Deduct .5 miles one way from the route of Vivian Ard. Trey Ordoryne no longer on route.  Effective date: January 10, 2011.

Mt. Hermon District:       Extend the route of Ernest McLaughlin 2 miles one way to pick up Michelle Hines, Tyre and Tristan Brumfield.  Effective date:  February 25, 2011.

            Motion carried unanimously.
 

            Agenda Item #17 - Superintendent’s Report

            Superintendent Fairburn stated that he had requested for an appraisal to be done at Varnado Elementary School, and a reappraisal of the old Pine School and Franklinton High School baseball and football fields.

            The first phase of testing is next week.

            Agenda Item #18 - Other business from board members.

            The Board congratulated the students on their accomplishments.

            Pine Technology Night on Monday, March 21, 2011 at 6:00 p.m. 

            The Board congratulated Ginger Champagne on the renewal of her contract.

            Alan McCain recognized Chantell Elfer, a sophomore student from Southeastern Louisiana University.

            Rhonda Gunnell stated that she and Ms. Ross were invited to serve on the Blue Ribbon Commission.

            Agenda Item #19 - Consider a motion to adjourn.

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

______________________________

Alan McCain, President

______________________________

Darrell Fairburn, Secretary