Franklinton, Louisiana

October 11, 2012

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 Wyble, Bruce Brown, John Breland, Alan McCain, Mary Adams, Dewitt Perry and Lesley McKinley.  Absent: Matthew Tate.

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 – Presentation to Henry Harrison (Darrell Fairburn).

Superintendent Fairburn presented a plaque of appreciation to Henry Harrison for 40 years of service to the Washington Parish School System through the Cooperative Extension Office.  Mr. Harrison thanked Superintendent and the Board for their support.

Agenda Item #5 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures – Franklinton Elementary School – Minda B. Raybourn, CPA, LLC (Beth Keaton).

It was moved by Lesley McKinley, seconded by Dewitt Perry, that the Board accept the Independent Accountant’s Report on Applying Agreed Upon Procedures for Franklinton 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 Franklinton Elementary School for the period of July 1, 2011 through June 30, 2012.  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 five checks that are more than one year old on the outstanding check list for June 2012.   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, 2011 was $64,095, and the balance at June 30, 2012 was $64,885, resulting in a net increase of $790 for the period ended.

Cash disbursements - For the 20 items tested for the period ended 6/30/12, 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 32 items were examined.  Franklinton Elementary 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.  All receipts examined were deposited timely. 

Concessions  - Concession operations include various snack sales during school hours.   The school netted gross profits of $19,663 or 60% from concession sales. 

Book Fair-The school library netted a profit of $4,377 (a 32% gross profit) from its book fairs held during the year.

School Pictures- Franklinton Elementary netted a profit of $2,510 (a 25% profit) for pictures administered by Bert Burr Photography.

Fundraisers-The school held two fundraisers during the fiscal year.  Items sold ranged from candy to magazines to various gift items. The school made a gross profit of $11,485 (a 47% profit margin).

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 518 items contained on the School’s property inventory, I selected a sample of 336 (65%).  I found 100% of the items selected from the inventory list and I found 100% of the items selected from the school grounds.  Two items were found in different rooms than what was indicated on the inventory list. 

After review of the School activity accounts, I found two assets purchased.   These two items are on the inventory listing as required by school guidelines. 

Prior examination report findings – The prior examination of Franklinton Elementary School was for the periods ending June 30, 2008.  There were two findings as a result of that examination:

1. Of 35 cash disbursements tested, 20% had an invoice date before the purchase date.

2. Of 100 items tested from the inventory list, one item, a laptop, could not be located.

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 #6 - Consider a motion to adopt the minutes of the September 13, 2012, regular board meeting (Alan McCain).

It was moved by John Wyble, seconded by Dewitt Perry, that the Board adopt the minutes of the September 13, 2012, regular board meeting as submitted to each member.  Motion carried unanimously.

Agenda Item #7 – Consider a motion to adopt the minutes of the September 17, 2012, special board meeting (Alan McCain).

It was moved by John Breland, seconded by John Wyble, that the Board adopt the minutes of the September 17, 2012, special board meeting as presented to each member.  Motion carried unanimously.

Agenda Item #8 - Consider a motion to adopt the minutes of the October 1, 2012, special board meeting (Alan McCain).

It was moved by Bruce Brown, seconded by Lesley McKinley, that the board adopt the minutes of the October 1, 2012, special board meeting as presented to each member.  Motion carried unanimously.

Agenda Item #9 - Consider a motion to adopt the schedule of the school board meetings for 2013 (Darrell Fairburn).

It was moved by John Wyble, seconded by Bruce Brown, that the Board adopt the schedule of school board meetings for 2013 as follows:

PUBLIC MEETINGS

ACT 707 OF 1977

REGULAR MEETINGS OF WASHINGTON PARISH SCHOOL BOARD - 2013

The Washington Parish School Board shall meet in regular session for the year 2013 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:

Motion carried unanimously.

Agenda Item #10 - Discuss and take appropriate action regarding coaching supplements (Darrell Fairburn).

It was moved by Dewitt Perry, seconded by John Wyble, that the Superintendent be allowed to develop a policy for outside agencies to pay employee stipends for extracurricular work and bring back to the Board for approval.  Motion carried unanimously.

Agenda Item #11 - Discuss and take appropriate action regarding make-up time due to Hurricane Isaac.  November 5, 2012, which was previously a staff development day will become a full day of instruction for students. (Darrell Fairburn).

It was moved by Lesley McKinley, seconded by Bruce Brown, that the board approve November 5, 2012, which was previously a staff development day, as a make-up instructional day for students due to Hurricane Isaac.  Motion carried unanimously.

Agenda Item #12 - Consider a motion to adopt revised Washington Parish School Board Policy File: ABB – Powers and Responsibilities; File: BD – School Board Policy; File: CD – Line and Staff Relations; File: GAMC – Investigations; File: GBI – Evaluation of Personnel; File: GBJ – Promotion; File: GBK – Employee Discipline; File: GBM – Personnel Transfer; File: GBNA – Reduction of Personnel; File: GBO – Resignation; File: GBRB – Employee Attendance; File: GBRHA – Sabbatical Leave; File: GBRHA-R – Sabbatical Leave Regulations; File: GBRJ – Substitutes; and File: JCDB – Student Dress Code.(Richard Kennedy).

It was moved by John Wyble, seconded by Bruce Brown, that the Board adopt revised Washington Parish School Board Policy File: ABB – Powers and Responsibilities; File: BD – School Board Policy; File: CD – Line and Staff Relations; File: GAMC – Investigations; File: GBI – Evaluation of Personnel; File: GBJ – Promotion; File: GBK – Employee Discipline; File: GBM – Personnel Transfer; File: GBNA – Reduction of Personnel; File: GBO – Resignation; File: GBRB – Employee Attendance; File: GBRHA – Sabbatical Leave; File: GBRHA-R – Sabbatical Leave Regulations; File: GBRJ – Substitutes; and File: JCDB – Student Dress Code.  Motion carried unanimously.

Agenda Item #13 - Consider a motion to adopt new Washington Parish School Board Policy File: GBB – Personnel Positions (Richard Kennedy).

It was moved by Dewitt Perry, seconded by Lesley McKinley, that the Board adopt new Washington Parish School Board Policy File: GBB - Personnel Positions.  Motion carried unanimously.

Agenda Item #14 - Consider a motion to delete Washington Parish School Board Policy File: CGB – Positions and File: GBRI – Personal Leaves and Absences (Richard Kennedy).

It was moved by John Wyble, seconded by Mary Adams, that the Board delete Washington Parish School Board Policy File: CGB – Positions and File: GBRI – Personal Leaves and Absences.  Motion carried unanimously.

Agenda Item #15 - Personnel Report

PERSONNEL ADJUSTMENTS

RESIGNATION

Franklinton High School:  Billy Douglas, Agriculture Teacher, Resignation effective September 28, 2012.

Franklinton Resource Center:  Kelley Smith, Administrative Assistant I, Resignation effective October 19, 2012.

Mt. Hermon School:  Erin Johnson, Special Education Paraprofessional, Resignation effective September 19, 2012.

TRANSFER

            Sandra Williams, Special Education Paraprofessional, Franklinton Elementary School TO Special Education Paraprofessional, Mt. Hermon School effective October 1, 2012.

EMPLOY

            Franklinton High School:  James Bailey, Agriculture Teacher, Employ effective October 1, 2012 (Certified) (Replacing Billy Douglas).

TRANSPORTATION ADJUSTMENTS

Enon School District:                            Extend the route of Robert Mizell 1.2 miles one way to pick up Oliver Kilgore.  Effective date:  September 10, 2012.

Franklinton School District:                    Extend the route of Roy Burton 3.1 miles to transfer band students from FJHS to FHS.  Effective date:  August 9, 2012.

Pine/Thomas/Wesley Ray District:         Extend the route of Mecy Kelly 3 miles one way to pick up Holli Darby.  Effective date:  September 5, 2012.

Wesley Ray District:                             Extend the route of Tammy Boone 2 miles one way to pick up  Jonah and Caroline Holmes. Effective date:  September 24, 2012.

Agenda Item #16 - Superintendent’s Report

Mr. Fairburn allowed Kris Cobb, parent, to speak to the Board concerning transfers.

Old Pine School debris cleanup is completed.  Should receive a final inspection report from DEQ on Monday or Tuesday.

Wesley Ray Elementary School concession and walkways are completed.

Mt. Hermon School had an excellent report from Advanced Ed (formerly SACS).

Agenda Item #17 - Other business from board members.

All board members congratulated Henry Harrison on his retirement.

Dan Slocum commended Mt. Hermon School for their good report.

John Wyble stated that the Governor’s Children’s Cabinet launched LA Kids’ Dashboard to track children’s well-being.

John Breland stated that Pine homecoming was tomorrow and their SACS visit is in November.

Agenda Item #18 - Consider a motion to adjourn.

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

______________________________

Alan McCain, President

____________________________

Darrell Fairburn, Secretary