Franklinton, Louisiana

May 26, 2011

6:30 p.m.

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

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 - Read 180 Report and Program Upgrade - Jackie Jenkins (Mary Jones).

Jackie Jenkins, Literacy Coach, gave an update on the Read 180 Program.  She showed a power point of the students and their thoughts on the program.

Agenda Item #5 - Presentation to Red Cross for Japan Relief Donation (Darrell Fairburn).

A fund raiser was held during the month of May at each school for the Japan Relief Disaster.   A check was issued to the Red Cross for the following amounts:

Wesley Ray Elementary School raised the most money and was recognized at the meeting.

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

It was moved by Bruce Brown, seconded by Lesley McKinley, that the Board accept the Independent Accountants Report on Applying Agreed-Upon Procedures for Varnado 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 Varnado High School for the period of July 1, 2010 through March 31, 2011. 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 are six checks that are more than one year old on the outstanding check list for March 2011.   The school needs to review these checks and void them.  There were no other exceptions to School Board policy concerning bank reconciliation procedures in the months I tested.  The beginning bank balance at July 1, 2010 was $43,341, and the balance at March 31, 2011 was $51,906, resulting in a net increase of $8,565 for the period ended.

Cash disbursements - For the 20 items tested for the period ended 3/31/11, 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. 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.  When examining the documentation of transfers between activity accounts, I found that the transfers were not signed by the principal.  School board policy stipulates that transfers of funds between accounts are to be approved and signed by the principal. 

Cash receipts - A total of 20 items were examined.  Varnado High School has 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.  Of the 20 items examined, five receipts (25%) were deposited at least three days or later from the receipt date.  In addition, in March, the school only made three deposits for the month with two of these deposits for the boys’ basketball games.  Varnado High School needs to make timely deposits as required by school board policy. 

Ticket reconciliation forms were utilized for the athletic events.  The ticket reconciliation forms indicate that three signatures are required for an accounting of the money after the event.   My examination of the athletic funds indicated that on some of the forms, only one or two signatures were obtained. 

Reconciliation forms were used to support the concession sales.  Again, the concession forms indicate that three signatures are required for an accounting of funds.  On some of the forms, there were only one or two signatures.  On other forms, there were no signatures which would indicate no one counted the funds for concessions after the event was over.

With the exception of one deposit, deposits for athletic events and concessions were deposited timely at the bank, after the event.  One deposit for basketball game held on 12/17/10 was not deposited until 1/4/11.

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

1. Drink and snack machines-The drink machines are operated on a full service contract.  The school netted a total of $359 from drink commissions.  Snack sales netted the school a profit of $38 or a 1.82% gross profit for the year.  Concessions from snack sales are only deposited once a month. 

2. Band concession-The band concession booth netted a profit of $698 or 12.20%.

3. Basketball concessions-The basketball concessions booth netted profits of $3,449.30 (40.92%).

Football Account - Varnado High School has a lack of accountability regarding the funds coming in and going out in the football account.  On my examination of the football account, there was an invoice for spirit packs totaling $2,590.72.  The purchase requisition was dated 9/29/10, the invoice dated 10/20/10, and the purchase order was dated 11/4/2010.  This indicates the items were ordered before a purchase order was complete which is in violation of School Board policy.  Also, there was some indication by school staff that the players paid for the spirit packs.  The invoice was paid in full without reviewing the football account to see who paid for their spirit packs.  After the invoice was paid, it was indicated by staff that if the players met benchmarks, then the spirit packs would be paid for.  There was lack of communication among staff regarding how these items were to be paid for.

The team had a fundraiser selling gold cards.  These cards would enable the purchaser to redeem discounts at participating businesses.  Each player was given 18 cards to sell.  My examination revealed a lack of accountability on this fundraiser.  During the sale, there was no recordkeeping by the sponsor on how many cards the players did sell and did not sell.   It was several months after the fundraiser before anyone reviewed the account to see how much was deposited from the gold cards.  Inquiries were done by asking each student how much they sold and what were done with their unsold cards.  Each student was questioned privately by a member of the school staff.  Each student signed a statement stating what was sold, how much money, and how many unsold cards were turned in as well as to whom they turned the money in for receipt.  They then talked with another staff person stating what was discussed.  A list was then compiled comparing what was turned in by the students (either to the office or to the sponsor) versus what was receipted and deposited by the office. The result was a total sale of $2,895.  The amount deposited was $1,845 leaving a difference of $1,050.  During my examination, I found 4 receipts for gold card sale proceeds totaling $180 written by an employee in a receipt book.  These receipts were not deposited into the bank.  Additionally, there was a parent who stated that he gave $180 to a school employee for all 18 gold cards his son sold.  This money was not deposited into the bank.  I have discussed these facts with the Superintendent.  I have also informed the Washington Parish Sheriff’s Office of the facts above including the receipts not deposited.  Their office is currently investigating.

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 465 items contained on the School’s property inventory, I selected a sample of 96 (20%).  I found 99% of the items selected from the inventory list and I found 100% of the items selected from the school grounds.

Improvement that is need to the inventory list is with the kitchen equipment.  Some of this property is in the inventory system with old tag numbers.  This area of the inventory list needs to be updated with correct tag numbers.  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 no assets purchased.

Prior examination report findings - The prior examination of Varnado High School was for the periods ending June 30, 2005 and June 30, 2006.  There were two findings as a result of that examination:

1.  The inventory sub-ledger not delete all disposals identified on the inventory manager’s sub-ledger

2. There were expenditures requested for reimbursement that did not follow school board policy.

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 May 5, 2011, regular board meeting (Alan McCain).

It was moved by Lesley McKinley, seconded by John Breland, that the Board adopt the minutes of the May 5, 2011, regular board meeting as submitted to each member. Motion carried unanimously.

Agenda Item #8 - Consider a motion to adopt new Washington Parish School Board Policy File: EBA - Tobacco-Free Schools (Darrell Fairburn).

It was moved by Dan Slocum, seconded by Matthew Tate, that the Board adopt new Washington Parish School Board Policy File: EBA – Tobacco-Free Schools.  Motion carried unanimously.   Mr. Fairburn recognized Linda Mizell, representative from ADAPT and Cheryl Klein, representative with Tobacco Free Living.

Agenda Item #9 - Discuss and take appropriate action regarding bids received on school supplies for the 2011/2012 school year (Beth Keaton).

It was moved by Dan Slocum, seconded by Bruce Brown, that the Board approve the bids received for the purchase of School Supplies for the 2011/2012 school year as follows:

Motion carried unanimously.

Agenda Item #10 - Discuss and take appropriate action regarding bids received for the purchase of Bakery Products for the School Lunch Program for the 2011/2012 school year (Marsha Newman).

Upon the recommendation of Marsha Newman, School Lunch Supervisor, it was moved by Matthew Tate, seconded by Lesley McKinley, that the Board approve the bids for the purchase of Bakery Products for the School Lunch Program for the 2011/2012 school year as follows:

Motion carried unanimously.

Agenda Item #11 - Discuss and take appropriate action regarding bids received for the purchase of Milk Products for the School Lunch Program for the 2011/2012 school year (Marsha Newman).

Upon the recommendation of Marsha Newman, School Lunch Supervisor, it was moved by John Breland, seconded by Lesley McKinley, that the Board approve the bids received for the purchase of Milk Products for the School Lunch Program for the 2011/2012 school year as follows:

Motion carried unanimously.

Agenda Item #12 - Discuss and take appropriate action regarding quotes received on replacing carpet at Wesley Ray Elementary School (Billy Brignac).

Upon the recommendation of Billy Brignac, Maintenance Supervisor, it was moved by John Breland, seconded by Bruce Brown, that the Board approve the low quote from Decorating Showroom, Franklinton, LA in the amount of $8,248.00 to replace carpet at Wesley Ray Elementary School.  Motion carried unanimously.  One other quote submitted:  Mike’s Flooring, Franklinton, LA - $8,268.00.

Agenda Item #13 - Discuss and take appropriate action regarding Title I Allocations for the 2011/2012 school year (Mary Henderson).

Upon the recommendation of Mary Henderson, Title I Director, it was moved by Bruce Brown, seconded by Dan Slocum, that the Board approve the Title I allocations as follows:

Motion carried unanimously.

Agenda Item #14 - Consider a motion to renew the contract of Lisa Tanner, Principal, Franklinton High School (Darrell Fairburn).

Upon the recommendation of Darrell Fairburn, Superintendent, it was moved by Matthew Tate, seconded by John Breland, that the Board renew the contract of Lisa Tanner, Principal, Franklinton High School for a contract period of two years beginning June 1, 2011 through May 31, 2013.  Motion carried unanimously.

Agenda Item #15 - Consider a motion to renew the contract of Pauline Bankston, Principal, Franklinton Jr. High School (Darrell Fairburn).

Upon the recommendation of Darrell Fairburn, Superintendent, it was moved by Dan Slocum, seconded by Bruce Brown, that the Board renew the contract of Pauline Bankston, Principal, Franklinton Jr. High School for a contract period of two years beginning June 18, 2011 through June 17, 2013.  Motion carried unanimously.

Agenda Item #16 - Discuss and take appropriate action regarding bids received on bleachers for Mt. Hermon School (Darrell Fairburn).

It was moved by Dan Slocum, seconded by Bruce Brown, that the Board approve the low bid from Southern Bleacher Co, Texas in the amount of $101,560.00 for bleachers at Mt. Hermon School.  Motion carried unanimously.  Other bids submitted:  TKTMJ, Inc. - $159,674.00; Sturdi Steel Company, TX - $105,950.00; and Outdoor Aluminum - $118,991.00/30 - $121,370.00/60 and $123,798.00/120.

Agenda Item #17 - Discuss and take appropriate action regarding bids received on one modular classroom building at Franklinton Elementary School (Darrell Fairburn).

It was moved by John Breland, seconded by Bruce Brown, that the Board approve the bid from William Scottsman in the amount of $49,285.00 for the purchase of one modular classroom building at Franklinton Elementary School.  Motion carried unanimously.  Other bids submitted:  Mod Space - $51,671.00/30 and $55,671.00/60; Mobilease - $59,094.00 and Satellite - $55,556.00.

Agenda Item #18 - Discuss and take appropriate action regarding bids received on two modular classroom buildings at Varnado High School (Darrell Fairburn).

It was moved by Lesley McKinley, seconded by Bruce Brown, that the Board approve the bid from William Scottsman in the amount of $112,518.00 for the purchase of two modular classroom buildings at Varnado High School.  Motion carried unanimously.  Other bids submitted:  Satellite Shelters - $124,452.00; M-Space - $139,900.00 and Mobile Mansfield - $138,714.00.

Agenda Item #19 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).

It was moved by Matthew Tate, seconded by Dan Slocum, that the Board approve the Personnel and Transportation Adjustments as follows:

PERSONNEL ADJUSTMENTS

RETIREMENT RESIGNATION

Franklinton Elementary School:  Joann Maxwell, Special Education Paraprofessional, Retirement Resignation effective May 24, 2011.

RESIGNATION

Franklinton Jr. High School:  Stephanni Cassidy, Regular Teacher, Resignation effective May 24, 2011.

Franklinton Jr. High School: Ryan Perea, Talented Art Teacher, Resignation effective May 24, 2011.

Franklinton District:  Thomas Boudreaux, Bus Driver, Resignation effective July 31, 2011.

Mt. Hermon School:  Candace White, Literacy Paraprofessional, Resignation effective May 24, 2011.

Pine School:  Jo Fairburn, Regular Teacher, Resignation effective May 24, 2011.

SABBATICAL MEDICAL LEAVE

Enon Elementary School:  Diana Casanova, Regular Teacher, Sabbatical Medical Leave effective the 2011/2012 school year.

Enon Elementary School:  Bridget Smith, Kindergarten Teacher, Sabbatical Medical Leave effective the 2011/2012 school year.

CHANGE OF EMPLOYMENT STATUS

Enon Elementary School:  Jeanne Daughdrill, Regular Teacher TO Kindergarten Teacher effective the 2011/2012 school year.     

Enon Elementary School:  Crystal Jenkins, LA4 Preschool Teacher TO Regular Teacher effective the 2011/2012 school year only.

Enon Elementary School:  Jeannie Tate, Class Size Reduction Teacher TO Regular Teacher effective the 2011/2012 school year.

Mt. Hermon School:  Jennifer Buras, Regular Teacher TO Connections Teacher effective the 2011/2012 school year.

Mt. Hermon School:  Genevia Money, School Lunch Manager, Retirement Resignation effective August 31, 2011 TO Retirement Resignation effective June 30, 2011.

Thomas Elementary School:  Linda Martin, Class Size Reduction Teacher TO Regular Teacher effective the 2011/2012 school year.

Thomas Elementary School:  Michelle Sones, Class Size Reduction Teacher TO Regular Teacher effective the 2011/2012 school year.

Thomas Elementary School:  Savanna Thomas, Regular Teacher TO Class Size Reduction Teacher effective the 2011/2012 school year.

Varnado High School:  Robert Boone, Agriscience Teacher, TO Assistant Principal of Instruction effective June 1, 2011 (2 year contract).

Varnado High School:  Tanula Owens, Special Education Teacher TO Connections Teacher effective the 2011/2012 school year.

TRANSFER

Tama Blanchard, Regular Teacher, Wesley Ray Elementary School TO Regular Teacher, Franklinton Elementary School effective the 2011/2012 school year.

Gail Rutherford, Special Education Teacher, Franklinton Primary School TO Pre-K Teacher, Enon Elementary School effective the 2011/2012 school year only (Fill in for Bridget Smith).

EMPLOY

Central Office/Special Education:  Laura Kuhn, School Psychologist, Employ effective the 2011/2012 school year (Replacing Ann Cowart).

Enon Elementary School:  Hollie Gerald, Regular Teacher, Employ effective the 2011/2012 school year only (Fill in for Diana Casanova).

Franklinton Primary School:  Kristi Galofaro, Regular Teacher, Employ effective the Fall Semester of the 2011/2012 school year only (Fill in for Elizabeth Garner).

Franklinton Elementary School:  Amanda Boone, Class Size Reduction Teacher, Employ effective the 2011/2012 school year.

Franklinton High School:  Lilyan Burns, Regular Teacher, Employ effective the 2011/2012 school year only (Fill in for Molly Lee).

Franklinton High School: Miranda Fountain, Connections Teacher, Employ effective the 2011/2012 school year.

Franklinton High School:  Paula Lanoux, Business Teacher, Employ effective the 2011/2012 school year.

Franklinton High School:  Elizabeth Walker, Regular Teacher, Employ effective the 2011/2012 school year.

Mt. Hermon School:  Sharonda Thigpen, Kindergarten Teacher, Employ effective the 2011/2012 school year.

Pine School:  Talena Pope, Regular Teacher, Employ effective the 2011/2012 school year.

Thomas Elementary School:  Jessica Corkern, Kindergarten Class Size Reduction Teacher, Employ effective the 2011/2012 school year only (Fill in for Ramona Jean Thomas).

Thomas Elementary School:  Mandy Thomas, Regular Teacher, Employ effective the 2011/2012 school year (Fill in for Lasonda Luper).

Varnado High School:  Lesley Passman, Agriscience Teacher, Employ effective June 1, 2011 (Replacing Robert Boone).

TRANSPORTATION ADJUSTMENTS

Angie School District:     Extend the route of Tammy Boone 5 miles one way to pick up Randy & Kevin Boudreaux, Jordan Slade and Amber Murrell.  Effective date: April 1, 2011.

Mt. Hermon School District:    Extend the route of Raymond Garcia 8 miles one way (new route).  Effective date:  November 29, 2010.

Deduct 2 miles one way from the route of Raymond Garcia.  Effective date:  January 25, 2011.

Pine/Thomas School District:    Extend the route of Mecy Kelly 5.4 miles one way to pick up Chymek Marks.  Effective date:  May 18, 2011.

Motion carried unanimously.

Agenda Item #20 - Superintendent’s Report

Tricia Smith gave a brief overview of test scores.  She will give a detailed report at the June 16, 2011 meeting.

Capital Improvement Meeting on June 13, 2011 at 5:30 p.m.

Meeting with the ministers of Washington Parish on June 20, 2011 at 6:30 p.m. at Franklinton Elementary School.

Agenda Item #21 - Other business from board members.

The Board thanked Ms. Ross for her years of service to the school system.  Retirement party is on Tuesday, May 31, 2011 from 3 – 5 p.m. at Varnado High School.

Mr. McKinley congratulated Jeremy Wolfe, VHS Student, who won All State Champ in Long Jump.  Mr. Wolfe was also recently named All American in Long Jump.

Mr. McKinley would like someone to meet with the Village of Varnado to discuss parking at Varnado High School.

Agenda Item #22 - Consider a motion to enter into Executive Session under LA R.S. 42:17A (1) to discuss a personnel matter (Alan McCain).

It was moved by Bruce Brown, seconded by Lesley McKinley,  that the Board enter into Executive Session under LA R.S. 42:17A (1) to discuss a personnel matter.  Motion carried unanimously.

Agenda Item #23 - Consider a motion to return to regular session (Alan McCain).

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

Agenda Item #24 - Consider a motion to adjourn.

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

__________________________

Alan McCain, President

__________________________
Darrell Fairburn, Secretary