Franklinton, Louisiana

August 13, 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, Dewitt Perry, and Lesley McKinley.  Absent: None.

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 – Recognition of Varnado High School FFA – Gilbert Hartzog (Darrell Fairburn).

Sandy Morgan, Supervisor, recognized Mr. Gilbert Hartzog, Agriculture Teacher and Jennifer Beninanto, Principal of Varnado High School.  Mr. Hartzog stated that Varnado High School FFA has been selected to compete for national recognition in an FFA Career Development Event at the 88^th National FFA Convention & Expo.  The Varnado High School FFA Chapter will send 4 students to Louisville, KY as they vie for national honors in the area of Nursery/Landscape.  They will be competing against 49 other teams.  The students attending tonight and going to Louisville, KY are Eli Saba, Destiny Jones, Marcus Fornea and Kevin Boudreaux.

The Board congratulated the students and wished them luck at nationals.

Agenda Item #5 – Presentation from LSU Ag Center – Henry Harrison (Darrell Fairburn).

Henry Harrison, County Agent gave a brief update on the programs in the school system.  He introduced other agents in attendance at tonight’s meeting that also told about their programs as follows:

Beth Blackwell               4-H Agent

Keisha Fletcher             Parenting Educator

Jessica Greer               Nutrition Educator

Dr. Regina Bracey         Southeast Regional Director

            The Board thanked all of the agents from the LSU Ag Center for their service to the school system.

            At this time Mr. Tate recognized Mike Deshotels who introduced Jason France, candidate for 6^th District BESE. 

            Then Mr. Tate recognized Beth Mizell, candidate for State Senate.

            Each candidate was given 10 minutes to address the Board.

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 Lesley McKinley, seconded by John Wyble, that the Board accept the Independent Accountant’s Report on Applying Agreed Upon Procedures for Varnado High School as presented:

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 January 1, 2014 through December 31, 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 are 15 checks that are more than one year old on the outstanding check list for December 2014.   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 January 1, 2014 was $49,211, and the balance at December 31, 2014 was $51,474, resulting in a net increase of $2,263 for the period ended.

Cash disbursements - For the 13 items tested for the period ended 12/31/14, 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. 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 15 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 15 items examined, the receipts appear to be deposited timely.

I examined ticket reconciliation forms for each sport the school participates in.  Ticket reconciliation forms were not consistently utilized.  The form indicates that beginning and ending ticket numbers, the number of tickets sold at the unit price, and total gate sales are to be calculated and reconciled to the total receipts for each game. I inspected forms where this section was not completed at all. Some of the forms were filled out with just the beginning ticket number and no ending ticket number, number of tickets sold, or gate receipts. Other times, the form for concessions was used to reconcile the receipts for 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. 

Procedures also revealed that proceeds and start-up funds from a basketball game totaling $2,424.10 held on 12/21/13 were not deposited until 1/7/14.  School board policy dictates that funds are to be deposited timely.

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

1)     Concessions from drinks and snacks netted a gross profit $9,439 or 46%.  At the end of the school year, these proceeds were transferred to the general fund of the activity account.

2)     The school sells concessions during various athletic events.  Below is a table of the gross profit and percentage along with the year-end total.

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 587 items contained on the School’s property inventory, I selected a sample of 360 (61%).  I found 99% of the items selected from the inventory list and I found 100% of the items selected from the school grounds.  The item not found was an Ipad tablet. 

Prior examination report findings – The prior examination of Varnado High School was for the period July 1, 2010 through March 31, 2011.  The findings as a result of that examination are as follows:

• Transfers between accounts were not signed by the principal.

• Receipts were not deposited timely.

• Athletic reconciliation forms were not signed by three people.

• Lack of internal controls and inappropriate accounting procedures for the accounting of a fundraiser for the football program.

• Various kitchen equipment did not have updated tag numbers attached.

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

Motion carried unanimously.

Agenda Item #7 – Consider a motion to adopt the minutes of the July 16, 2015, regular board meeting (Matthew Tate).

  It was moved by Dan Slocum, seconded by John Wyble, that the Board adopt the minutes of the July 16, 2015, regular board meeting as submitted to each member.  Motion carried unanimously.

Agenda Item #8 – Discuss and take appropriate action regarding the Board’s liability insurance (Beth Keaton).

  It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve Gallagher Insurance with an annual premium of $178,947.00 for the Board’s liability insurance.  Motion carried unanimously.

Agenda Item #9 - Consider a motion to adopt a resolution authorizing the Superintendent to sign the required Louisiana Uninsured/Underinsured Motorist Form reflecting a selection of or rejection of Uninsured/Underinsured Motorist Coverage (Beth Keaton).

It was moved by John Wyble, seconded by Alan McCain, that the Board adopt a resolution as follows:

RESOLUTION

To authorize the superintendent to sign the required Louisiana Uninsured/Underinsured Motorist Form reflecting a selection of or rejection of Uninsured/Underinsured Motorist Coverage.  This selection is applicable to Commercial Automobile Insurance Coverage for the period 10-1-2015 to 10-1-2016, as presented.

 Motion carried unanimously.

Agenda Item #10 - Discuss and take appropriate action regarding quotes received on a gutter system at Wesley Ray Elementary School (Darrell Fairburn).

It was moved by John Breland, seconded by Lesley McKinley, that the Board accept the low quote from R & R Sheet Metal, Inc. in the amount of $31,875.39 for a gutter system at Wesley Ray Elementary School.  Motion carried unanimously.  One other quote submitted:  Sumrall Welding & Construction - $34,950.00.

Agenda Item #11 – Personnel Report (Richard Kennedy).

PERSONNEL ADJUSTMENTS

RESIGNATION

Franklinton Primary School:  Jane Hamilton, Pre-K Teacher, Resignation effective May 22, 2015.

Franklinton Primary School:  Joshua Tullos, Custodian, Resignation effective July 31, 2015.

Franklinton Jr. High School:  Stacey Garrett, School Food Service Worker, Resignation effective July 31, 2015.

Mt. Hermon School:  Joseph Lambert, Regular Teacher, Resignation effective July 29, 2015

Thomas Elementary School:  Denise McKenzie, Special Education Paraprofessional, Resignation effective July 31, 2015.

TERMINATION

Franklinton Primary School:  Paula Hebert, Special Education Teacher, Termination effective May 28, 2015.

CHANGE OF EMPLOYMENT STATUS

Franklinton Primary School:  Linda Harvey, School Food Service Worker TO Custodian effective August 4, 2015.

Pine School:  Edgar (Trey) Jenkins, III, Regular Teacher TO Agriculture Teacher effective August 1, 2015.

Varnado High School:  James Griffin, Band Teacher, Terminated effective May 22, 2015 TO Retirement Resignation effective May 23, 2015.

Wesley Ray Elementary School:  Gail Robinson, Librarian TO Regular Teacher effective the 2015/2016 school year.

TRANSFER

James McDaniel, Itinerant Spanish Teacher, Pine School TO Itinerant Spanish Teacher, Varnado High School effective the 2015/2016 school year.

EMPLOY

Franklinton Primary School:  Michelle Breland, School Food Service Worker, Employ effective August 17, 2015.

Mt. Hermon School:  Brandon Lebo, Regular Teacher, Employ effective the 2015/2016 school year (Replacing Joseph Lambert).Special Education Department:  Charlotte Fasola, Critical Shortage Educational Diagnostician, Employ effective July 27, 2015 through May 31, 2016.   

Special Education Department:  Donna Givens, Critical Shortage Educational Diagnostician, Employ effective July 27, 2015 through May 31, 2016.

Special Education Department:  Jarvis Harry, Speech Pathologist Assistant, Employ effective the 2015/2016 school year.      Wesley Ray Elementary School:  Felicia Jefferson, Special Education Teacher, Employ effective the 2015/2016 school year only.

Agenda Item12 – Consider a motion to adopt Transportation Adjustments (Richard Kennedy).

None

Agenda Item #13 - Superintendent’s Report

Superintendent stated that we had a good start to the school year.

Agenda Item #14 - Personal Privileges – School Board Members

Schools are looking great and the Board wished everyone a happy and safe school year.

Agenda Item #15 - Consider a motion to adjourn.

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

______________________________

Matthew Tate, President

______________________________

Darrell Fairburn, Secretary