Franklinton, Louisiana

February 12, 2015

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, Matthew Tate, Robert Boone, and Lesley McKinley.  Absent: Dewitt Perry.

 

Agenda Item #1 - Call to order

 

The meeting was called to order by President Matthew Tate. 

 

Agenda Item #2 – Invocation

 

The invocation was given by Bruce Brown.

 

Agenda Item #3 – Pledge of Allegiance

 

            Agenda Item #4 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures –Mt. Hermon School- Minda B. Raybourn, CPA, LLC (Beth Keaton).

 

    It was moved by John Wyble, seconded by Alan McCain, that the Board accept the Independent Accountant’s Report on Applying Agreed upon Procedures for Mt. Hermon School as follows:

 

 

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT’S REPORT ON

AGREED-UPON PROCEDURES

 

FOR

MT. HERMON SCHOOL

MT. HERMON, LOUISIANA

 

AS OF AND FOR THE PERIOD

July 1, 2013 through June 30, 2014

 

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 Mt. Hermon School for the year ended June 30, 2014.  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, 2013 was $90,345, and the balance at June 30, 2014 was $90,739, resulting in a net increase of $394 for the year ended.

 

Cash disbursements - For the 30 items tested for the school year ended 6/30/14, 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 15 items were examined.  Mt. Hermon 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.  Of the item tested, funds appear to be deposited at the bank timely.

 

Ticket reconciliation forms were utilized for the athletic events.  My examination of the athletic funds did indicate a proper accounting for gate receipts and ticket inventory for the events supported by ticket reconciliation forms.  There was a football game on 10/4/13 where the ticket reconciliation form reflected ticket sales of $1,662. However, the amount deposited as ticket sales was $1,520. This amounts to a difference of $142.   I also discovered a basketball game on 11/23/13 where the reconciliation form reflected $1,310 in ticket sales but the amount deposited from the ticket sales was $1,140.  This amounts to a difference of $170.  Even though three people signed the reconciliation form as required, there was no explanation of the difference. Normally, the office staff counts the money after the game to make sure the funds match the paperwork.  I suggest if there is a discrepancy, the secretary inquire as to why and document the response with the game’s paperwork.

 

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

 

I also examined the accounting for the startup money for the events.  The accounting for the startup money appeared to be in order.

 

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

 

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

 

1)     Drink machines-Mt. Hermon operates its drink machine concessions under a full service contract.  The commissions totaled $2,348.  These funds were transferred to the general fund at the end of the year.

2)     General snack concessions sold during allotted times netted a profit of $2,281.  Gross percentage amounted to 55%.

3)     Pictures-Fall, spring, and sports pictures are taken by Lifetouch.  Commissions paid by Lifetouch for the year were $1,416.  The funds were transferred to the general fund at the end of the year.

4)     Book Fair-Mt. Hermon held two book fairs during the school year.  The book fair held during September 2013 netted the school $1,340 that went toward Scholastic Dollars which were good for purchase of Scholastic Book items.  The second book fair held during March 2014, netted the school $737.  These funds were deposited into the Library fund.

5)     Fundraiser-The school had a cookie dough fundraiser.  Approximately $4,307 from the sale.  The school made a gross profit of 41%.

 

Athletic Concessions - Sales and supply cost data to compute the gross profit on each concession were combined with indirect costs in the funds.  I computed the gross profit for each area as follows:

 

 

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 716 items contained on the school’s property inventory, I selected a sample of 215 (30%).  I found 100% of the items selected from the inventory list.  I found 100% of the items selected from the school grounds. Of the 215 items selected, all items were tagged with the exception of 1 IPAD and 1 Elmo.

 

After review of the School activity accounts, I found several IPADs that were purchased.  These items were traced back to the school’s inventory list.

 

All of the items I found were clearly marked with a property number and as property belonging to Washington Parish School Board.  The principal is in charge of the inventory list.  The control of the fixed asset inventory at Mt. Hermon School is in excellent shape. 

 

Prior examination report findings – The prior examination of Mt. Hermon School was for the period July 1, 2012 through June 30, 2013.  During that examination, it was discovered that some of the ticket reconciliation forms and concession reconciliation forms that were being utilized did not have the required number of signatures.

 

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.

 

 

Minda B. Raybourn

 

Minda B. Raybourn, CPA

 

Motion carried unanimously.

 

         Agenda Item #5 - Consider a motion to adopt the minutes of the January 15, 2015, regular board meeting (Matthew Tate).

 

 It was moved by John Breland, seconded by Alan McCain, that the Board adopt the minutes of the January 15, 2015, regular board meeting as presented to each member.  Motion carried unanimously.

 

Agenda Item #6 - Discuss and take appropriate action regarding bids received for telecommunication services and equipment for e-rate (Jimmy Thigpen).

 

It was moved by Alan McCain, seconded by John Breland, that the Board approve the bids received for telecommunication services and equipment for e-rate for the 2015/2016 school year as follows:

 

 

Motion carried unanimously.

 

Agenda Item #7 - Discuss and take appropriate action regarding an addendum to the Pupil Progression Plan (Jackie Jenkins).

 

It was moved by John Wyble, seconded by Bruce Brown, that the Board approve an addendum to the Pupil Progression Plan as follows:

 

The staff is asking the board to consider a proposed change to the 2014-2015 Pupil Progression Plan.  The change is required to clear up state testing opt out options.  Opting out of state testing hurts schools, districts and teachers in the state’s accountability system.  Under the current accountability system, schools receive a zero for each student who doesn’t take the test.

The following statement has been added to the Elementary Program of Studies Requirements for grades 3-8:

In addition to State Policy, a student must meet the following criteria to be promoted:

Motion carried unanimously.

 

Agenda Item #8 - Discuss and take appropriate action regarding Bulletin 118 – Statewide Assessment Standards and Practices (Jackie Jenkins).

 

It was moved by John Wyble, seconded by Alan McCain, that the Board approve Bulletin 118 – Statewide Assessment Standards and Practices as presented.  Motion carried unanimously.

 

Agenda Item #9 - Discuss and take appropriate action regarding the renewal of Morgan’s Mechanical preventive maintenance contract (Darrell Fairburn).

 

It was moved by Lesley McKinley, seconded by Bruce Brown, that the Board renew Morgan’s Mechanical preventive maintenance contract as follows:

 

Preventative Maintenance:

 

Enon School                             $   3,506.69

Franklinton Elementary              $ 10,255.82

Franklinton High                        $ 16,893.65

Mt. Hermon Gym                       $   2,957.57

Pine                                          $ 20,537.67

Thomas Elementary                   $   5,009.77

Varnado High                            $   8,572.88

Wesley Ray Elementary             $   3,767.82

 

            TOTAL PM PRICE                     $ 71,501.87

 

Motion carried unanimously.

 

Agenda Item #10 – Personnel Report (Richard Kennedy)

 

PERSONNEL ADJUSTMENTS

RETIREMENT RESIGNATION

            Central Office:  Carolyn Knight, LA4 Coordinator, Retirement Resignation effective June 30, 2015.

            Franklinton Elementary School:  Cynthia Verret, Licensed Practical Nurse, Resignation effective February 13, 2015.

            Mt. Hermon School:  Beverly Caves, Regular Teacher, Retirement Resignation effective January 27, 2015.

 

RESIGNATION 

            Franklinton Jr. High School:  Cindy Polkey, ISS Paraprofessional, Resignation effective January 23, 2015.

EMPLOY

            Franklinton Primary School:  Genie Williams, Registered Nurse, Employ effective March 2, 2015.

Franklinton Elementary School:  Jason Russell, Custodian, Employ effective January 27, 2015 (Replacing Jessie Burton).

            Franklinton Jr. High School:  Kelley Brock, ISS Paraprofessional, Employ effective February 18, 2015 (Replacing Cindy Polkey).

            Franklinton School District:  John Landry, Bus Operator, Employ effective February 13, 2015 (Replacing Sherry Beauvais).

 

Agenda Item #11 - Discuss and take appropriate action regarding Transportation Adjustments (Richard Kennedy).

 

It was moved by Alan McCain, seconded by John Breland, that the Board adopt the transportation adjustments as follows:

 

Franklinton District:                    Extend the route of Shana Duncan 4.3 miles one way to pick up students in Ron-Son Trailer Park.  Effective date:  January 15, 2015.

Extend the route of Loretta Stafford 3.2 miles one way to pick up students on Tycer Varnado Road.  Effective date:  January 28, 2015.

Pine/Thomas District:                Extend the route of Johnny Barber 4 miles one way to pick up a student on Frank Dillon Road.  Effective date:  February 2, 2015.

Varnado District:                       Extend the route of Tammy Boone 6 miles one way to pick up students on Chess Gerald Road.  Effective date: January 21, 2015.

Extend the route of Barbara Harris 2.4 miles one way to pick up students on Ball Town Road.  Effective date: September 3, 2014.

Motion carried unanimously.

 

Agenda Item #12 - Superintendent’s Report

 

US News and World Report recognizes Pine for their proficiency in Algebra and English.

 

Special Olympics             FHS      2/13/15 11:30 – 2

                                       Pine      2/20/15 11:30 – 2

 

Agenda Item #13 - Personal Privileges – School Board Members

 

John Wyble congratulated the students and all involved in the Young Americans production.  He also congratulated the Lady Demons soccer team on their 1st winning season.

 

The Capital Improvement Committee will meet on Wednesday at 9:30 a.m.

 

Agenda Item #14 - Consider a motion to adjourn.

 

It was moved by John Wyble, seconded by Robert Boone, that the Board adjourn.  Motion carried unanimously.

 

______________________________

Matthew Tate, President

 

______________________________

Darrell Fairburn, Secretary