Franklinton, Louisiana
October 13, 2016
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, Matthew Tate, Robert Boone, Dewitt Perry and Lesley McKinley. Absent: Alan McCain.
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 – Update on Early Childhood Community Network (Leslie Hodges).
Leslie Hodges, Curriculum Coordinator of Early Childhood, gave a brief update on the Early Childhood Community Network program.
Agenda Item #5 – Report on Read 180 (Stacey Breaud).
Stacey Breaud, Adolescent Literacy Coach, gave an update on the Read 180 program.
Agenda Item #6 – Consider a motion to adopt the minutes of the September 8, 2016, regular board meeting (Matthew Tate).
It was moved by Dewitt Perry, seconded by John Wyble, that the Board adopt the minutes of the September 8, 2016, regular board meeting as submitted to each member. Motion carried unanimously.
Agenda Item #7 - Consider a motion to adopt the schedule of the school board meetings for 2017 (Darrell Fairburn).
It was moved by John Breland, seconded by Robert Boone, that the Board adopt the schedule of the school board meetings for 2017 as follows:
PUBLIC MEETINGS
ACT 707 OF 1977
REGULAR MEETINGS OF WASHINGTON PARISH SCHOOL BOARD - 2017
The Washington Parish School Board shall meet in regular session for the year 2017 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:
THURSDAY - SCHOOL BOARD MEETINGS MONDAY - COMMITTEE MEETINGS
January 12, 2017 January 10, 2017 (Tuesday)
February 16, 2017 February 13, 2017
March 9, 2017 March 6, 2017
April 6, 2017 April 3, 2017
May 4, 2017 May 1, 2017
June 8, 2017 June 5, 2017
July 13, 2017 July 10, 2017
August 10, 2017 August 7, 2017
September 14, 2017 September 11, 2017
October 5, 2017 October 2, 2017
November 9, 2017 November 6, 2017
December 7, 2017 December 4, 2017
Agenda Item #8 – Consider a motion to adopt revised Washington Parish School Board Policy File: IDDF – Education of Students with Exceptionalities (Mary Jones).
It was moved by John Wyble, seconded by John Breland, that the Board adopt revised Washington Parish School Board Policy File: IDDF – Education of Students with Exceptionalities. Motion carried unanimously.
Agenda Item #9 – Announce that a public meeting will be held on December 8, 2016 at which time the board will consider a resolution to call an election (Darrell Fairburn).
Notice of Public Meeting
Notice is hereby given that at its meeting to be held on Thursday, December 8, 2016 at 6:30 p.m. at the Parish School Board Office, 800 Main Street, Franklinton, Louisiana, the Parish School Board of the Parish of Washington, State of Louisiana, plans to consider adopting a resolution ordering and calling an election to be held in Consolidated School District No. 4 of the Parish of Washington to authorize the issuance of general obligation bonds.
Agenda Item #10 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures – Mt. Hermon High School – Minda B. Raybourn, CPA, LLC (Beth Keaton).
It was moved by Lesley McKinley, seconded by Dewitt Perry, that the board approve the Independent Accountant’s report 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, 2015 through June 30, 2016
Minda B. Raybourn
Certified Public Accountant
Limited Liability Company
820 11th Avenue
Franklinton, Louisiana 70438
(985) 839-4413
Fax (985) 839-4402
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, 2016. 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, 2015 was $93,504, and the balance at June 30, 2016 was $80,691, resulting in a net decrease of $12,813 for the year ended.
Cash disbursements - For the 15 items tested for the school year ended 6/30/16, 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 on all but one item 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.
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 $1,332. 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 $6,724. Gross percentage amounted to 34%.
3) Pictures-Fall, spring, and sports pictures are taken by Bert Burr Photography. Commissions paid for the year were $2,484. 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 October 2015 netted the school $2,149 that went toward Scholastic Dollars which were good for purchase of Scholastic Book items. The second book fair held during March 2016, netted the school $2,179 that went toward Scholastic Dollars which were good for purchase of Scholastic Book items.
5) Fundraiser-The school had a cookie dough and magazine subscription fundraiser. Approximately $7,701 was raised as profit from the sale. The school made a gross profit of 40%. These funds were raised for student incentives.
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:
Baseball Softball Basketball Football
Profit 1,995 59 4,322 566
Profit 58% 10% 50% 20%
All ball concessions do receive food and supply donations during the year to help supplement the costs.
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 755 items contained on the school’s property inventory, I selected a sample of 258 (34%). I found 100% of the items selected from the inventory list. I found 100% of the items selected from the school grounds. Of the 258 items selected, all items were tagged.
After review of the School activity accounts, I found several pieces of equipment that were purchased. These items included a popcorn machine, a pitching machine, and a computer. These pieces were not on the equipment listing dated 7/6/16. In speaking with school board staff, it appears that documentation for equipment purchased with activity funds is not at times sent to Central Office on a timely basis.
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.
Prior examination report findings – The prior examination of Mt. Hermon School was for the period July 1, 2013 through June 30, 2014. During that examination, it was discovered that two of the ticket reconciliation forms had ticket sales that were different than the amount deposited. There was no explanation of the differences. No inquiries were done among staff as to why there were differences. During the current period of examination, the total ticket sales per the reconciliation forms matched the amount of the deposits for the events.
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
August 30, 2016
Motion carried unanimously.
Agenda Item #11 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures – Thomas Elementary School – Minda B. Raybourn, CPA, LLC (Beth Keaton).
It was moved by John Wyble, seconded by Dewitt Perry, that the board approve the Independent Accountant’s report for Thomas Elementary School as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT’S REPORT ON
AGREED-UPON PROCEDURES
FOR
Thomas Elementary School
AS OF AND FOR THE PERIOD
May 1, 2015 through May 31, 2016
Minda B. Raybourn
Certified Public Accountant
Limited Liability Company
820 11th Avenue
Franklinton, Louisiana 70438
(985) 839-4413
Fax (985) 839-4402
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 Thomas Elementary School for the period of May 1, 2015 through May 31, 2016. 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. 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 Reconciliations
Four months were tested and 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 May 1, 2015 was $95.374, and the balance at May 31, 2016 was $89,874 resulting in a net decrease of $5,500 for the period ended.
Cash Disbursements
I tested a total of 21 disbursements. School board policy requires that a properly executed requisition and purchase order be issued prior to the purchase or order of goods and services. Of the 21 disbursements examined, 5 items did not have a purchase order. Two items did not have a purchase requisition. One disbursement had a purchase requisition that was not dated. Two checks were handwritten. Per school board policy on activity funds, handwritten checks are not allowed.
Further review of the account’s disbursements revealed that there were two disbursements that would be considered donations of school funds which are prohibited by school board policies. One disbursement was for school uniforms for children and another was for Christmas gifts for needy children. Both of these checks were written from the fundraiser fund. In addition, school board policy requires a request form to be filled out and submitted to Central Office prior to the fundraiser being held and a fund raiser financial report to be turned into Central Office. The request form requires the reasons for the fund raiser along with signatures of the sponsor or staff, principal, and superintendent. The fund raiser financial reports require an accounting of the revenues and expenditures of the fundraiser along with the signatures of the sponsor and principal. These forms could not be located at Central Office. The principal should ensure these forms are completed and submitted on a timely basis.
Cash Receipts
A total of 15 items were examined. 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. Upon review of the documentation, it was noted that the report that lists each receipt number and amount that makes up the deposit was not attached as part of the backup to support the deposit.
I also reviewed documentation to support the transfers of money between funds of the school activity account. The school activity fund handbook requires that the sponsor of each fund and the principal authorize the transfer by signing the form. The documentation I inspected showed no signatures by either the sponsor of the funds or the principal.
Concessions and Fundraisers
I compiled revenue and related expenditure information from the school’s concession and fundraiser activities. Gross profits and related percentages are as follows:
Concessions proceeds were transferred to the general fund at the end of the school’s year end in the amount of $12,645.
The book fair proceeds were for the library fund. Proceeds from both the popcorn and fall fundraisers were both posted to a fundraiser account.
School pictures are taken by Bert Burr Photography. Commissions paid for the year were $4,616. The funds were recorded in the school picture fund account.
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 697 items contained on the school’s property inventory, I selected a sample of 265 (38%). I found 100% of the items selected from the inventory list. I found 100% of the items selected from the school grounds. Of the 265 items selected, all items were tagged. Our examination did reveal that the School had a TV that had been discarded but no paper work had been processed to record the disposal.
After review of the School activity accounts, I found 20 Ipad Mini tablets that were purchased for $5,080. The tablets were not on the equipment listing dated 7/6/16 that was provided to me. However, after speaking with school board staff, I confirmed they were input into the school’s equipment listing as of 7/11/16.
The school has a process during the summer break that if personnel are keeping computers including tablets, there is a sheet where the name and tag number are to be recorded. During the inventory count, we inspected the checkout sheet. No tag numbers of equipment were recorded. Only the description was recorded such as “ipad”, “laptop”, or “ipad, laptop”. Personnel should ensure that tag numbers are recorded on the checkout sheet so that equipment can be properly traced if it is to be kept off school grounds during the summer break.
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.
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
Franklinton, LA
August 29, 2016
Motion carried unanimously.
Agenda Item #12 – Personnel Report (Mary Jones)
PERSONNEL ADJUSTMENTS
RESIGNATION
Thomas Elementary School: Tolekiah Thomas, Pre-K Paraprofessional, Resignation effective October 10, 2016.
EMPLOY
Franklinton High School: Charity Barber, Regular Teacher, Employ effective October 10, 2016.
Franklinton School District: William R. Holmes, Bus Operator, Employ effective September 23, 2016.
Thomas Elementary School: Lauren Pittman, Pre-K Paraprofessional, Employ effective October 11, 2016 (Replacing Tolekiah Thomas).
Agenda Item #13 – Discuss and take appropriate action regarding Transportation Adjustments (Grant Gerald).
It was moved by Dan Slocum, seconded by Robert Boone, that the Board adopt the Transportation Adjustments as follows:
TRANSPORTATION ADJUSTMENTS
Franklinton District: Extend the route of Vickey Landry 3.2 miles one way to pick up students on Burkhalter Road. Effective date: September 30, 2016.
Extend the route of Linda Magee 3.5 miles one way to pick up students on Pea Gravel/Star Creek Road. Effective date: October 3, 2016.
Extend the route of Melaney Rauch 1.7 miles one way to pick up students on Pea Gravel Road. Effective date: Effective date: October 4, 2016.
Extend the route of Loretta Stafford 2.5 miles one way to pick up students on C. E. Stafford and River Birch Lane. Effective date: September 6, 2016.
Extend the route of Loretta Stafford 3.2 miles one way to pick up student on Happy Acres Road. Effective date: September 19, 2016.
Extend the route of Loretta Stafford 2.5 miles one way to pick up student on Plum Creek Lane. Effective date: September 22, 2016.
Deduct 3.2 miles one way from the route of Loretta Stafford. Student no longer on route: Effective date: September 29, 2016.
Mt. Hermon District: Extend the route of Lenora McIntyre 5.4 miles one way for bridge detour on Hwy. 438. Effective date: September 19, 2016.
Deduct 5.4 miles from the route of Lenora McIntyre due to bridge repaired on Hwy. 438. Effective date: September 30, 2016.
Varnado District: Extend the route of Barbara Harris 3.2 miles one way to pick up students on Ball Town Road. Effective date: September 13, 2016.
Wesley Ray District: Extend the route of Margot Owens 4.1 miles one way to pick up students on Old Columbia Road. Effective date: September 7, 2016.
Motion carried unanimously.
Agenda Item #12 - Superintendent’s Report
There were 2 students in attendance at tonight’s meeting:
Kadra France, Sophomore, Southeastern Louisiana University, Secondary English major
Taylor Busby, Junior, University of Southern Mississippi, Secondary Social Studies major
Jackie Jenkins, Curriculum Coordinator Testing and Accountability, gave an overview of the testing results at the Committee Meeting on Monday night.
Agenda Item #13 - Personal Privileges – School Board Members
Dan Slocum presented the Washington Parish School System with 5 new flags from the WOW Chapter 371 in Bogalusa.
The Board wished everyone a fun and safe fair.
Agenda Item #14 - Consider a motion to adjourn.
It was moved by Bruce Brown, seconded by John Wyble, that the Board adjourn. Motion carried unanimously.
______________________________
Matthew Tate, President
______________________________
Darrell Fairburn, Secretary