Franklinton, Louisiana
June 14, 2018
6:00 p.m.
The Washington Parish School Board met in regular session on the above date with the following members present: John Wyble, Bruce Brown, John Breland, Matthew Tate, Robert Boone, and Dewitt Perry. Absent: Dan Slocum, Alan McCain and Lesley McKinley.
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 – Consider a motion to adopt the minutes of the May 24, 2018, regular board meeting (Matthew Tate).
It was moved by John Breland, seconded by Robert Boone, that the Board adopt the minutes of the May 24, 2018, regular board meeting as submitted to each member. Motion carried unanimously.
Agenda Item #5 – Recognize Washington Parish Young Author winners (Rita Mulina).
Rita Mulina recognized Kris Neyland, President of Reading Council, who read the list of Washington Parish Young Author winners as follows:
Agenda Item #6 – Discuss and take appropriate action regarding quotes received on Asbestos Abatement at old Franklinton Elementary School (Shane Smith).
It was moved by John Wyble, seconded by Robert Boone, that the Board approve the low quote of JJE Contracting LLC for $95,495.00 for the Asbestos Abatement at the old Franklinton Elementary School. Motion carried unanimously. Other quotes submitted: Insulation Technologies - $96,100.00; Gill Industries - $96,654.00; and Zimmer Eschelette Services LLC - $101,000.00.
Agenda Item #7 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures - Mt. Hermon School – Minda B. Raybourn, CPA, LLC (Lacy Burris).
It was moved by Dewitt Perry, seconded by John Wyble, 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, 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
Minda B. Raybourn
Certified Public Accountant
Limited Liability Company
820 11th Avenue
Franklinton, Louisiana 70438
(985) 839-4413
Fax (985) 839-4402
Member member
A.i.c.p.a. l.c.p.a.
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, 2017. 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, 2016 was $80,690, and the balance at June 30, 2017 was $95,112, resulting in a net increase of $14,422 for the year ended.
Cash disbursements - For the 15 items tested for the school year ended June 30, 2017, 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 $1,651. 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 $5,633. Gross percentage amounted to 32%.
3) Pictures-Fall, spring, and sports pictures are taken by Bert Burr Photography. Commissions paid for the year were $2,100. 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 2016 netted the school $2,805. The second book fair held during March 2017 netted $1,894. Both amounts go toward Scholastic Dollars which are good for the purchase of Scholastic Book items.
5) Fundraiser-The school had a cookie dough and magazine subscription fundraiser. Approximately $5,926 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:
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 812 items contained on the school’s property inventory, I selected a sample of 80 (10%). I found 100% of the items selected from the inventory list. I found 100% of the items selected from the school grounds. Of the 80 items selected, all items were tagged.
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, 2015 through June 30, 2016. During that examination, there were 3 pieces of equipment purchased through the school activity account that were not on the inventory report.
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
May 27, 2018
Motion carried unanimously.
Agenda Item # 8 – Adopt millage rates (Lacy Burris).
It was moved by Dewitt Perry, seconded by John Breland, that the Board adopt a resolution for millage rates as follows:
RESOLUTION
BE IT RESOLVED, that the following millages are hereby levied on the 2018 tax roll on all property subject to taxation by Washington Parish School Board:
District Wide Tax for General Fund:
Constitutional Tax 3.91 Mills
General Operational Tax 5.12 Mills
General M & O Tax 5.12 Mills
General M & O Tax 4.83 Mills
School District Taxes:
Special Taxes
Angie District Maintenance Tax 5.19
Bond and Interest Taxes
Mt. Hermon District 3.5 Mills
Varnado District 1.0 Mills
Tax District #4 15.0 Mills
BE IT FURTHER RESOLVED that the proper administrative officials of the Parish of Washington, State of Louisiana, be and they are hereby empowered, authorized, and directed to spread said taxes, as hereinabove set forth, upon the assessment roll of said Parish for the year 2018, and to make the collection of the taxes imposed for and on behalf of the taxing authority, according to law, and that the taxes herein levied shall become a permanent lien and privilege on all property subject to taxation as herein set forth, and collection thereof shall be enforceable in the manner provided by law.
The foregoing resolution was read in full, the roll was called on the adoption thereof, and the resolution was adopted by the following votes:
YEAS: 6
NAYS: 0
ABSTAINED: 0
ABSENT: 3
CERTIFICATE
I hereby certify that the foregoing is a true and exact copy of the resolution adopted at the board meeting held on June 14, 2018, at which meeting a quorum was present and voting.
Franklinton, Louisiana, this 15th day of June, 2018
_________________________________
Darrell Fairburn, Superintendent
Roll call vote:
Dan Slocum – Absent
John Wyble – Yes
Bruce Brown – Yes
John Breland – Yes
Alan McCain – Absent
Matthew Tate – Yes
Robert Boone – Yes
Dewitt Perry – Yes
Lesley McKinley – Absent
Motion carried unanimously.
Agenda Item #9 – Discuss and take appropriate action regarding student transfers for the 2018/2019 school year (Frances Varnado).
Upon the recommendation of Frances Varnado, Supervisor of Child Welfare and Attendance, it was moved by John Wyble, seconded by Dewitt Perry, that the Board approve the transfers for the 2018/2019 school year as presented. Motion carried unanimously.
Agenda Item #10 - Discuss and take appropriate action regarding Procurement Plan for the School Lunch Program (Marsha Newman).
It was moved by Dewitt Perry, seconded by John Breland, that the Board approve the Procurement Plan for the School Lunch Program. Motion carried unanimously.
Agenda Item #11 – Consider a motion to authorize advertisement for surplus equipment for the School Lunch Program (Marsha Newman).
It was moved by Robert Boone, seconded by Dewitt Perry, that the Board authorize advertisement for surplus equipment for the School Lunch Program. Motion carried unanimously.
Agenda Item #12 - Consider a motion to renew the contract of Ginger Champagne, Coordinator of Section 504, Central Office (Darrell Fairburn).
It was moved by John Wyble, seconded by Dewitt Perry, that the Board renew the contract Ginger Champagne, Coordinator of Section 504, Central Office for a period of two years, beginning July 1, 2018 through June 30, 2020. Motion carried unanimously.
Agenda Item #13 - Consider a motion to renew the contract of Grant Gerald, Supervisor of High School and Other Curriculum, Central Office (Darrell Fairburn).
It was moved by Dewitt Perry, seconded by Robert Boone, that the Board renew the contract of Grant Gerald, Supervisor of High School and Other Curriculum, Central Office for a period of two years, beginning July 1, 2018 through June 30, 2020. Motion carried unanimously.
Agenda Item #14 - Consider a motion to renew the contract of Polly Thigpen, Assistant Principal of Instruction, Varnado High School (Darrell Fairburn).
It was moved by Robert Boone, seconded by Dewitt Perry, that the Board renew the contract of Polly Thigpen, Assistant Principal of Instruction, Varnado High School for a period of two years, beginning July 16, 2018 through July 15, 2020. Motion carried unanimously.
Agenda Item #15 - Consider a motion to renew the contract of Janene Hollen, Principal, Franklinton Elementary School (Darrell Fairburn).
It was moved by John Wyble, seconded by Dewitt Perry, that the Board renew the contract of Janene Hollen, Principal, Franklinton Elementary School for a period of two years, beginning July 16, 2018 through July 15, 2020. Motion carried unanimously.
Agenda Item #16 - Consider a motion to renew the contract of Denise Gilmore, Assistant Principal, Franklinton Elementary School (Darrell Fairburn).
It was moved by John Wyble, seconded by Dewitt Perry, that the Board renew the contract of Denise Gilmore, Assistant Principal, Franklinton Elementary School for a period of two years, beginning August 1, 2018 through July 31, 2020. Motion carried unanimously.
Agenda Item #17 - Consider a motion to renew the contract of Keri Crowe, Assistant Principal, Franklinton Primary School (Darrell Fairburn).
It was moved by John Wyble, seconded by Dewitt Perry, that the Board renew the contract of Keri Crowe, Assistant Principal, Franklinton Primary School for a period of two years, beginning August 1, 2018 through July 31, 2020. Motion carried unanimously.
Agenda Item #18 – Personnel Report (Mary Jones).
PERSONNEL ADJUSTMENTS
RETIREMENT RESIGNATION
1. Franklinton Elementary School: Gail Bond, Regular Teacher, Retirement Resignation effective September 16, 2018.
2. Franklinton High School: Jill Bulloch, Regular Teacher, Retirement Resignation effective May 25, 2018.
DISABILITY RETIREMENT RESIGNATION
1. Franklinton Elementary School: Lynn Williamson, Regular Teacher, Disability Retirement Resignation effective May 25, 2018.
RESIGNATION
1. Franklinton High School: Joshua Ennis, Regular Teacher, Resignation effective June 8, 2018.
2. Varnado High School: Amanda Dillon, Regular Teacher, Resignation effective June 6, 2018.
3. Varnado High School: James Fortenberry, Regular Teacher, Resignation effective June 6, 2018.
4. Franklinton High School: Leonard Mayne, Regular Teacher, Resignation effective June 12, 2018.
5. Franklinton Primary School: Jessamy Long, PreK Teacher, Resignation effective May 25, 2018.
TERMINATION
1. Franklinton Primary School: Megan Vining, Special Education Teacher, Termination effective May 25, 2018.
2. Wesley Ray Elementary School: Zhonte’ Burton-Wilson, Literacy Paraprofessional, Termination effective June 11, 2018 (paid through Title I School Funds).
TRANSFER
1. Melissa Wallace, Regular Teacher, Franklinton Jr. High School TO Regular Teacher, Franklinton Elementary School effective the 2018/2019 school year.
2. Andrew Hinton, Music Teacher, Wesley Ray Elementary School TO Spanish Facilitator/Music Teacher, Varnado High School effective the 2018/2019 school year (Replacing Royce Williams).
3. Stacy Bond, Regular Teacher, Franklinton Jr. High School TO Regular Teacher, Franklinton High School effective the 2018/2019 school year (Replacing Leonard Mayne).
CHANGE OF EMPLOYMENT STATUS
1. Franklinton Jr. High School: Bernice Briggs, Special Education Paraprofessional TO Special Education Teacher effective the 2018/2019 school year.
2. Franklinton High School: Peggy McCastle, ISS Paraprofessional TO Spanish I Facilitator Paraprofessional (online course) effective the 2018/2019 school year.
3. Pine School: Kezelle Warren, Special Education Paraprofessional TO Special Education Teacher effective the 2018/2019 school year.
4. Varnado High School: Cherylon Lewis, Special Education Paraprofessional TO Regular Teacher effective the 2018/2019 school year (Replacing Amanda Dillon).
EMPLOY
1. Franklinton High School: Christopher Iazzetta, JROTC Instructor, Employ effective July 1, 2018.
2. Franklinton High School: Jennifer Jenkins, Regular Teacher, Employ effective the 2018/2019 school year (Replacing Joshua Ennis).
3. Franklinton High School: Toni Whittemore, Regular Teacher, Employ effective the 2018/2019 school year (Replacing June Graham).
4. Mt. Hermon School: Chelsey Blanchard, Regular Teacher, Employ effective the 2018/2019 school year (Replacing Melanie Charrier).
5. Mt. Hermon School: Michael Watts, Regular Teacher, Employ effective the 2018/2019 school year (Replacing Vincent Stewart).
6. Pine School: Shane Creel, Regular High School Teacher, Employ effective the 2018/2019 school year (Replacing Mary McGinnis).
7. Pine School: Jessica Jenkins, Regular High School Teacher, Employ effective the 2018/2019 school year (Replacing Monty Ingles).
8. Pine School: Sean Robinson, Regular Teacher, Employ effective the 2018/2019 school year.
9. Franklinton Jr. High School: Julie Dunbar, Regular Teacher, Employ effective the 2018/2019 school year (Replacing Melissa Wallace).
10. Franklinton High School: Michael Boyte, Choir Teacher, Employ effective the 2018/2019 school year (Replacing Kyle Jones).
11. Wesley Ray Elementary School: Tolekiah Thomas, Special Education Teacher, Employ effective the 2018/2019 school year (Replacing Doug Jones).
Agenda Item #19 – Consider a motion to adopt the Transportation Adjustments (Shane Smith).
Item deleted.
Agenda Item #20 - Superintendent’s Report
Add to the Agenda: It was moved by Dewitt Perry, seconded by Robert Boone, that the Board consider a motion to advertise and employ a Supervisor of Instructional Technology. Motion carried unanimously.
It was moved by John Wyble, seconded by Robert Boone, that the Board approve advertisement and employ a Supervisor of Instructional Technology. Motion carried unanimously. Applications will be taken from within the district.
Superintendent’s Summer Conference – June 20th – 22nd in Lafayette, LA
Agenda Item #21 - Personal Privileges – School Board Members
The Board congratulated everyone on contract renewals.
Agenda Item #22 - Consider a motion to adjourn.
It was moved by Dewitt Perry, seconded by Robert Boone, that the Board adjourn. Motion carried unanimously.
______________________________
Matthew Tate, President
______________________________
Darrell Fairburn, Secretary