Franklinton, Louisiana

April 19, 2018

6:00 p.m.

 

 

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

 

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 Lesley McKinley.

 

Agenda Item #3 – Pledge of Allegiance

 

Agenda Item #4 – Recognize LSBA Art Winners (Mary Jones).

 

Tricia Smith, Director of Student Support Services recognized Ms. Sheryl Holliday.  Ms. Holliday then recognized the following LSBA parish art winners:

 

Ila Varnado                   5th Grade                                  Mt. Hermon School

Morgan Phelps             8th Grade                                  Pine School

Tatiana Weary              9th Grade                                  Varnado High School

 

The students were presented a certificate of appreciation in recognition of their work.  The Board congratulated the winners.

 

Agenda Item #5 – Awards Presentation – Students of the Year (Sandy Morgan).

 

The Guidelines for Selection of Candidates were used to select the winners at the school and the parish level. The four categories for selection included the cumulative grade point average, a portfolio of supporting documents, writing samples, and an interview with the judges.

 

 Jackie Jenkins recognized each student with a slide show presentation and their respective school principal presented them plaques from the Washington Parish School System:

 

SCHOOL                                 STUDENT OF THE YEAR                     PRESENTER

            Franklinton Jr. High                   Baylee Baker                                       Tiffany Smith, Principal

            Mt. Hermon Jr. High                  Alexis Magee                                        Dawn Seal, Principal

            Pine Jr. High                            Emma Lyons                                        Jennifer Thomas, Principal

            Varnado Jr. High                       Jacob Wascom                                    Jennifer Beninato, Principal

            Franklinton High                       Jacob Smith                                         Renee Burris, Principal

            Mt. Hermon High                      Skyla-Rae Lewis                                   Dawn Seal, Principal

            Pine High                                 Jackson Branch                                    Jennifer Thomas, Principal

            Varnado High                           Hope Jefferson (Absent)                         Jennifer Beninato, Principal

 

            Superintendent Darrell Fairburn then recognized and presented plaques to the Washington Parish Jr. High School Student of the Year 2017-2018, Jacob Wascom and the Washington Parish High School Student of the Year 2017-2018, Jacob Smith.

 

            Agenda Item #6 – Presentation – Safe Sports School Award – Shane Smith (Darrell Fairburn).

 

            The Southeast Athletic Trainers Association (SEATA) an organization that represents athletic trainers from throughout the Southeastern United States.  Each of the states also have their own organization that falls under the umbrella of SEATA.  Louisiana’s athletic trainers association is called LATA.  The Athletic Trainers from three of the high schools in Washington Parish applied for and received the Safe School Sports Award through SEATA.  Based on this accomplishment the President of LATA Scott Arceneaux recognized the Washington Parish School System with his Presidential Award as distinguished in advocating Athletic Training throughout the state of Louisiana.  The trainers of Washington Parish:   Daniel Lawrence - Franklinton High School, Cheyenne Naquin - Varnado High School and Kaelin Scivicque - Pine High School.    

 

Agenda Item #7 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures – Franklinton High School – Minda B. Raybourn, CPA, LLC (Darrell Fairburn).

 

   It was moved by Dewitt Perry, seconded by Robert Boone, that the Board approve the Independent Accountant’s Report for Franklinton High School as follows:

 

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT’S REPORT ON

AGREED-UPON PROCEDURES

 

FOR

Franklinton High School

 

AS OF AND FOR THE PERIOD

July 1, 2016 through June 30, 2017

 

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 Franklinton High School for the period of July 1, 2016, through June 30, 2017.  The school board’s management is responsible for the accounting and inventory records and for established policies and procedures over the student activity fund and school inventory.  This engagement to apply agreed-upon procedures was performed in accordance with attestation 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 tests on other receipt categories where applicable. 

 

Bank reconciliations

 

Each month tested was mathematically correct, all reconciling items 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.  At June 30, 2017, there was $7,867 in outstanding checks that were 90 days and older.  The beginning bank balance at July 1, 2016, was $118,956, and the balance at June 30, 2017, was $176,192, resulting in a net increase of $54,235 for the year ended.

 

Cash 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.  In addition an itemized invoice or other detailed documentation should support the payment. 

 

I tested 30 disbursements.  Out of the 30 disbursements, three disbursements had an invoice with a date prior to the requisition and purchase order. 

 

All invoices tested appear to be 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

 

For each transaction, a computer generated receipt is required to be produced.  A total of 20 items were examined.  I found all receipts and related documentation.   The items tested were coded accurately to the correct fund.

 

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.  The funds appear to be deposited timely. 

 

Fundraisers

 

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 within one week of the end of the fundraiser.  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.

 

I inspected documentation for the three biggest fundraisers.  While I located the request forms, the financial reports could not be located.

 

Athletic Events

 

Ticket reconciliation forms are required to be completed and signed after reach event.  The form requires that the number of tickets sold, ticket prices, and gate proceeds be computed.  A cash reconciliation is also required to be computed to reconcile the gate and start-up funds.   Three signatures are required on the form.

Testing revealed a consistent use of the form.  Beginning and ending ticket numbers along with ticket prices were calculated along with the gate proceeds and advance money.  Proceeds were traced from the reconciliation forms to the accounting records.   On most forms, three signatures were on the forms.  On a few, there were two.

Athletic Concessions

 

For the band boosters and ball teams, sales and supply cost data to compute the gross profit on each concession were extracted from the school accounting records.  I computed the gross profit (percentage and dollar) for each area as follows:

 

 

 

Reconciliation forms are required to account for the concession proceeds.  All forms were obtained and accounted for.

 

School Concessions

 

Drink and snack concession profits support the school’s positive behavior initiatives.   The gross profit generated for the school year was $9,563 and the gross profit percentage was 33%.

 

This is an improvement of the prior year percentage which was at 26%.  I suggest personnel go over the product line and evaluate what each item sells for, what each item costs, and compute the gross profit.

 

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 1,415 items contained on the school’s property inventory, I selected a sample of 272 (19%).  I found all items selected from the inventory list and of the items found, 100% were tagged.  I found 100% of the items selected from the school and 100% of the items selected were tagged.

 

All of the items I found were clearly marked with a property number and as property belonging to Washington Parish School Board. 

 

Prior Examination Report Findings

 

The prior examination of Franklinton High School was for the period July 1, 2015, through June 30, 2016.  Results of that are as follows:

 

 

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 board and management of Washington Parish School Board, and is not intended to be and should not be used by anyone other than these specified parties.  The purpose of this report is to describe the procedures performed for school and the results of those procedures.  Accordingly, this report is not suitable for any other purpose.  Under Louisiana Revised Statute 24:513, this report is distributed by the Louisiana Legislative Auditor as a public document.

 

Yours truly,

 

signature

 

Minda B. Raybourn

Franklinton, LA

March 10, 2018

 

Corrective Action Plan for Franklinton High School

 

Cash Disbursements

Problem:  Three invoices with a date prior to the requisition and purchase order was discovered.

 

Plan:  Review the handbook with the principal and secretary regarding the proper order of the paper trail executed when an item is ordered and paid for; requisition, purchase order, invoice, check.  Also will review the handbook with the activity sponsors who submitted the three invoices before a requisition and purchase order were completed.

 

Fundraisers

Problem:  Fundraiser Financial Report forms could not be located for the fundraisers tested.

 

Plan:    Fundraiser Financial Report forms will be completed within the allotted timeframe and submitted to the business department at Central Office for review.

 

Athletic Events

Problem: A few of the cash reconciliation forms had only 2 signatures instead of the three required.

 

Plan:  We will emphasize the importance of having three people verify that amounts are correct as counted and sign the Cash Reconciliation form to those selling athletic event tickets.  However, it has been brought to our attention that some of the athletic events only have 2 staff members in attendance.  We are looking into revising our policy to allow only 2 signatures in these circumstances.

 

School Concessions

 

Problem:  At 33%, the school’s regular concession gross profit percentage was low compared to other schools. 

 

Plan:  School staff should scrutinize the inventory to see what products are sold for the smallest markup. It will be determined if the price should be increased or if a less expensive product should be carried in its place. 

 

Motion carried unanimously.

 

            Agenda Item #8 - Consider a motion to adopt the minutes of the March 15, 2018, regular board meeting (Matthew Tate).

 

   It was moved by John Breland, seconded by Dewitt Perry, that the Board adopt the minutes of the March 15, 2018, regular board meeting as presented to each member.  Motion carried unanimously.

 

            Agenda Item #9 – Consider a motion to authorize advertisement for bids for the purchase of School Supplies for the 2018/2019 school year (Lacy Burris).

 

            It was moved by Dewitt Perry, seconded by Lesley McKinley, that the Board authorize advertisement for bids as follows:

 

ADVERTISEMENT FOR BIDS

 

Sealed bids will be received by the Washington Parish School Board at the School Board Office, located at 800 Main Street, Franklinton, Louisiana. Bid related information is also available on line and electronic bids may be submitted on line at https://www.centralauctionhouse.com/rfp.php?cid=10074.  Submit bids to the attention of Lacy Burris, Director of Finance or Melisa Bateman by 2:00 PM, Wednesday, May 16, 2018, the time for bid opening, for purchase of the following:

 

SCHOOL SUPPLIES

 

Bid form and specifications may be picked up at the School Board Office at the above address, or downloaded on line from the above website.

 

The Washington Parish School Board reserves the right to reject any and/or all bids and waive informalities.

 

ADVERTISE   April 25, 2018 &  May 2, 2018

 

Motion carried unanimously.

 

Agenda Item #10 – Consider a motion to authorize advertisement for bids for the purchase of Bakery Products, Milk and Other Food and Non-Food Supplies for the School Lunch Program for the 2018/2019 school year (Marsha Newman).

 

It was moved by Dewitt Perry, seconded by Robert Boone, that the Board authorize advertisement for bids for the purchase of Non-Food Supplies and small equipment for the School Lunch Program for the 2018/2019 school year and renew the contract for milk, bakery and food items.  Motion carried unanimously.

 

Agenda Item #11 – Consider a motion to approve revisions to the Student Code of Conduct for the 2018/2019 school year (Frances Varnado).

 

It was moved by Dewitt Perry, seconded by John Breland, that the Board approve the revisions to the Student Code of Conduct for the 2018/2019 school year as presented. Motion carried unanimously.

 

Agenda Item #12 – Consider a motion to approve a contract renewal for Rita Mulina, Title I Coordinator, Central Office for a period of two years, beginning May 24, 2018 through May 23, 2020 (Darrell Fairburn).

 

It was moved by Dan Slocum, seconded by John Wyble, that the Board approve a contract renewal for Rita Mulina, Title I Coordinator, for a period of two years, beginning May 24, 2018 through May 23, 2020.  Motion carried unanimously.

 

Agenda Item #13 – Consider a motion to approve a contract renewal for Stacey Breaud, Adolescent Literacy Coach, Central Office for a period of two years, beginning June 1, 2018 through May 31, 2020 (Darrell Fairburn).

 

It was moved by Robert Boone, seconded by Alan McCain, that the Board approve a contract for Stacey Breaud, Adolescent Literacy Coach, for a period of two years, beginning June 1, 2018 through May 31, 2020.  Motion carried unanimously.

 

Agenda Item #14 – Consider a motion to approve a contract renewal for Michael Ingram, Assistant Principal, Pine School for a period of two years, beginning June 1, 2018 through May 31, 2020 (Darrell Fairburn).

 

It was moved by John Breland, seconded by Robert Boone, that the Board approve a contract for Michael Ingram, Assistant Principal, for a period of two years, beginning June 1, 2018 through May 31, 2020.  Motion carried unanimously.

 

Agenda Item #15 – Consider a motion to approve a contract renewal for Jackie Jenkins, Curriculum Coordinator of Testing & Accountability, Central Office for a period of two years, beginning June 1, 2018 through May 31, 2020 (Darrell Fairburn).

 

It was moved by Lesley McKinley, seconded by Robert Boone, that the Board approve a contract for Jackie Jenkins, Curriculum Coordinator of Testing & Accountability, for a period of two years, beginning June 1, 2018 through May 31, 2020.  Motion carried unanimously.

 

Agenda Item #16 – Consider a motion to approve a contract renewal for Rhonda Perea, Assistant Principal of Instruction, Franklinton Jr. High School for a period of two years, beginning June 1, 2018 through May 31, 2020 (Darrell Fairburn).

 

It was moved by Dewitt Perry, seconded by John Wyble, that the Board approve a contract for Rhonda Perea, Assistant Principal of Instruction, for a period of two years, beginning June 1, 2018 through May 31, 2020.  Motion carried unanimously.

 

Agenda Item #17 – Consider a motion to approve a contract renewal for Patricia Smith, Director of Special Education, Student Support Services for a period of two years, beginning June 1, 2018 through May 31, 2020 (Darrell Fairburn).

 

It was moved by Alan McCain, seconded by John Wyble, that the Board approve a contract for Patricia Smith, Director of Special Education, for a period of two years, beginning June 1, 2018 through May 31, 2020.  Motion carried unanimously.

 

Agenda Item #18 – Consider a motion to approve a contract renewal for Tiffany Smith, Principal, Franklinton Jr. High School for a period of two years, beginning June 1, 2018 through May 31, 2020 (Darrell Fairburn).

 

It was moved by Dan Slocum, seconded by Alan McCain, that the Board approve a contract for Tiffany Smith, Principal, for a period of two years, beginning June 1, 2018 through May 31, 2020.  Motion carried unanimously.

 

Agenda Item #19 – Consider a motion to adopt new Washington Parish School Board Policy File: DFAA – Industrial Tax Exemptions (Mary Jones).

 

It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve new Washington Parish School Board Policy File: DFAA – Industrial Tax Exemptions.  Motion carried unanimously.

 

Agenda Item #20 – Personnel Report (Mary Jones).

 

PERSONNEL ADJUSTMENTS

 

RETIREMENT RESIGNATION

 

1.                Franklinton Primary School:  Arline McCain, School Food Service Worker, Retirement Resignation effective May 24, 2018.

 

2.                Franklinton Jr. High School:  Wanna Patton, School Food Service Worker, Retirement Resignation effective May 30, 2018.

 

RESIGNATION

 

1.                Franklinton Elementary School:  Tyre’ Jenkins, Regular Teacher, Resignation effective May 25, 2018.

 

2.                Mt. Hermon School:  Lin Alford, Regular Teacher, Resignation effective May 25, 2018.

 

3.                Pine School:  Leslie Hinton, High School Teacher, Resignation effective May 25, 2018.

 

4.                Pine School:  Monty Ingles’, High School Teacher, Resignation effective May 25, 2018.

 

5.                Thomas Elementary School:  Lindsey Stogner, Pre-K Teacher, Resignation effective May 25, 2018.

 

TRANSFER

 

1.                Jessica Barber, Behavior Interventionist Itinerant, Franklinton Jr. High School TO Behavior Interventionist Itinerant, Pine School effective the 2018/2019 school year.

 

2.                Ginger Champagne, Coordinator of Section 504, Student Support Services TO Coordinator of Section 504, Central Office effective October 2, 2017.

 

3.                Ivy Fauntleroy, Special Education Hearing & Vision Impaired Itinerant, Franklinton Jr. High School TO Special Education Hearing & Vision Impaired Itinerant, Franklinton High School effective the 2018/2019 school year.

 

4.                Grace Magee, Accountant III – Grant Accountant, Central Office TO Business Teacher, Mt. Hermon School effective August 3, 2018.

 

5.                Sheree Magee, Special Education Paraprofessional – Child Specific, Franklinton Jr. High School TO Special Education Paraprofessional – Child Specific, Franklinton High School effective the 2018/2019 school year.

 

6.                Dorey Oestriecher, Special Education Teacher, Franklinton Elementary School TO Special Education Teacher, Enon Elementary School effective the 2018/2019 school year.

 

7.                Robin Perez, Music Teacher, Franklinton Primary School TO Music Teacher, Enon Elementary School effective the 2018/2019 school year (Replacing Diana Casanova).

 

8.                Kal Roshto, Social Worker Itinerant, Pine School TO Social Worker Itinerant, Franklinton Elementary School effective the 2018/2019 school year.

 

CHANGE OF EMPLOYMENT STATUS

 

1.                Franklinton Primary School:  Sondra Ervin, Pre-School Teacher Itinerant TO Special Education Teacher effective the 2018/2019 school year.

 

2.                Franklinton Elementary School:  Angie Brown, Regular Teacher TO Special Education Teacher effective the 2018/2019 school year (Replacing Dorey Oestriecher).

 

3.                Franklinton Primary School:  Mamilyn Savoie, Special Education Teacher TO Pre-School Teacher Itinerant effective the 2018/2019 school year.

 

4.                Franklinton Jr. High/High School:  Kyle Jones, Music Teacher TO Itinerant Talented Music Teacher effective the 2018/2019 school year.

 

5.                Wesley Ray Elementary School:  Khristian Capo Whaley, Media Specialist TO Regular Teacher effective the 2018/2019 school year.

 

EMPLOY

 

1.                  Franklinton Elementary School:  Bridgett Etheridge, Regular Teacher, Employ effective the 2018/2019 school year (Replacing Tyre’ Jenkins).

 

2.               Varnado High School:  James Fortenberry, Regular Teacher, Employ effective March 28, 2018 (Replacing Jessica Baudean).

 

3.             Varnado High School:  Lasonia Whitehead, Accountant I – School Clerk, Employ effective April 16, 2018.

 

Agenda Item #21 – Consider a motion to adopt Transportation Adjustments (Shane Smith).

 

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

 

TRANSPORTATION ADJUSTMENTS

 

Franklinton District:                                                       Extend the route of Vincent Chauvin 1.6 miles one way to pick up students on E. Thomas Road.  Effective date:  March 15, 2018.

                                                                                    Deduct 2 miles one way from the route of Loretta Stafford.  Students no longer on route on Carol Morgan Road.  Effective date:  March 8, 2018.

 

Motion carried unanimously.

 

Agenda Item #22 - Superintendent’s Report

 

Add to the Agenda:  It was moved by John Wyble, seconded by Lesley McKinley, that the Board consider a motion to authorize advertisement for bids for reroofing at Franklinton Elementary and Pine Schools.  Motion carried unanimously.

 

It was moved by Dewitt Perry, seconded by Alan McCain, that the Board authorize advertisement for reroofing at Franklinton Elementary and Pine Schools.  Motion carried unanimously.

 

Add to the Agenda:  It was moved by Lesley McKinley, seconded by Dan Slocum, that the Board consider a motion to authorize advertisement for bids to repair the driveway at Franklinton Primary and Franklinton High Schools.  Motion carried unanimously.

 

It was moved by Dewitt Perry, seconded by Lesley McKinley, that the Board authorize advertisement for bids to repair the driveway at Franklinton Primary and Franklinton High schools.  Motion carried unanimously.

 

Add to the Agenda:  It was moved by Dewitt Perry, seconded by Alan McCain, that the Board consider a motion to authorize advertisement for bids to demolish the old Franklinton Elementary School.  Motion carried unanimously.

 

It was moved by Dewitt Perry, seconded by Lesley McKinley, that the Board authorize advertisement for bids to demolish the old Franklinton Elementary School.  Motion carried unanimously.

 

Superintendent encouraged everyone to check out the new Washington Parish School System’s Facebook page for the latest news on the school system.

 

Parapro test will be given on May 16th.

 

The Board recognized Katie Miller, Early Childhood Education major from Southeastern Louisiana University.

 

Agenda Item #23 - Personal Privileges – School Board Members

 

Dan Slocum stated that the recognition of students is the most inspirational meeting of the year.

 

The Board congratulated all of the students on their accomplishments.

 

Academic signings were held at Mt. Hermon, Franklinton and Pine this week.  The Board congratulated all on their achievements.

 

Add to the Agenda:  It was moved by John Wyble, seconded by Dewitt Perry, that the Board consider a motion to call a Special Board Meeting on May 7, 2018 at 5:00 p.m. to discuss a one-time stipend.  Motion carried unanimously.

 

  It was moved by John Wyble, seconded by Robert Boone, that the Board approve a motion to call a Special Board Meeting on May 7, 2018 at 5:00 p.m. to discuss a one-time stipend.  Motion carried unanimously.

 

Agenda Item #24 - 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