Franklinton, Louisiana
May 16, 2019
6:00 p.m.
The Washington Parish School Board met in regular session on the above date with the following members present: Dan Slocum, Bruce Brown, Kendall McKenzie, Robert Boone, Lesley McKinley, John Wyble, Alan McCain, Dewitt Perry and Frankie Crosby. Absent: None.
Agenda Item #1 - Call to order
The meeting was called to order by President John Wyble.
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 April 11, 2019, regular board meeting (John Wyble).
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board adopt the minutes of the April 11, 2019, regular board meeting as submitted to each member. Motion carried unanimously.
Agenda Item #5 – Discuss and take appropriate action regarding recognition of School Board Members who met Training Requirements for 2018 (Darrell Fairburn).
Training hours for all board members for 2018 are as follows:
District 1 Dan Slocum 20.5 hours
District 2 John Wyble 7.5 hours
District 3 Bruce Brown 9.5 hours
District 4 John Breland 9.5 hours
District 5 Robert Boone 6 hours
District 6 Dewitt Perry 5 hours
District 7 Alan McCain 20.5 hours
District 8 Matthew Tate 21.5 hours
District 9 Lesley McKinley 20.5 hours
Agenda Item #6 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures – Enon Elementary School – Minda B. Raybourn, CPA, LLC (Lacy Burris).
It was moved by Dewitt Perry, seconded by Robert Boone, that the Board approve the Independent Accountant’s Report for Enon Elementary School as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT’S REPORT ON
AGREED-UPON PROCEDURES
FOR
Enon Elementary School
AS OF AND FOR THE PERIOD
October 1, 2017 through September 30, 2018
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 Enon Elementary School for the period of October 1, 2017 through September 30, 2018. 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 the 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
Six months were tested. All months tested were mathematically correct. There were no outstanding deposits that did not clear the bank. At the end of September 2018, there were 32 checks over 90 days old totaling $505. The beginning bank balance on October 1, 2017 was $62,502 and the balance on September 30, 2017 was $71,070 resulting in a net increase of $8,568 for the period ended.
Cash Disbursements
I tested a total of 32 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 32 disbursements examined, I found the following:
One order to Amazon had no purchase order attached to the check stub for the purchase. However, a purchase order was issued and I was provided a copy. In addition, there was no invoice attached. What was attached was a print out of the cart items.
One purchase for lumber and screws had a copy of the quote attached but no invoice.
Purchases of gas for the lawnmower at a local convenience store were all dated before the purchase requisition and purchase order. Copies of the tickets where the gas was purchase d were attached.
A purchase for tassels with the year charm was for $88.15. The purchase order was for $75.20
Food items for staff appreciation day were purchased. The receipt did not give details of the items purchased. Only the total amount of the purchase was given.
With the exception of the above, the disbursements had adequate invoice documentation and were coded to the correct fund.
Adjustments
From time to time, adjustments to funds will need to be done for corrections or transfers between funds. One adjustment of $37.32 to the concessions account was randomly selected for testing. There was no explanation given for the adjustment. There was no staff or principal signature authorizing the adjustment.
Cash Receipts
A total of 20 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. All receipts tested were deposited within the next business day.
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:
Concession profits were left in the concession account at the end of the school’s fiscal year of June 30, 2018.
The school’s main fundraiser was the Scholastic book fair. The fundraiser allows the school to either 1) received 50% of sales in Scholastic dollars which are good toward future purchases from Scholastic or 2) 25% cash profit. The school chose to receive Scholastic dollars worth $1,988. Fair book sales totaled $3,976. The book fair was held before October 1, 2017, the beginning of this engagement.
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 591 items contained on the school’s property inventory, I selected a sample of 131 (22%). Of the procedures conducted, I found the following:
A duplex scanner and one work table could not be located.
17 items were located in a different location than what was listed on the inventory listing.
Seven items had been swapped from one room to another. The listing still had the original room location and had not been updated.
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 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.
Minda B. Raybourn
Franklinton, LA
April 30, 2019
Corrective Action Plan for Enon Elementary School
Bank Reconciliations:
The school will begin researching checks over 90 days old and taking appropriate action.
Cash Disbursements:
The principal will verify that each request for a check includes a requisition, purchase order, and a detailed invoice/receipt. Purchase orders will be issued prior to making the purchase. Invoices that are in excess of the purchase order amount will be researched and the increase approved by the principal prior to payment.
Adjustments:
All adjustments will be approved by the principal prior to the adjustment being made.
Fundraisers:
Items that are being sold will be examined to determine the gross profit. Items that fall below the 50% gross profit amount will be examined more closely to determine if the selling price should be increased, they can be obtained at a lesser price, or selling the item should be discontinued.
Fixed Asset Inventory:
The fixed asset inventory list will be examined to determine the proper location of all items. Items will be disposed and/or the location updated in a timely manner.
Motion carried unanimously.
Agenda Item #7 – Presentation on March 2019 financial statements (Lacy Burris).
Lacy Burris, Director of Finance, presented the March 2019 financial statements for the following funds:
General Fund
School Lunch Fund
Tax District #4 Bond Sinking Fund
Agenda Item #8 – Consider a motion to appoint the Era Leader as Official Journal for period beginning July 1, 2019 and ending June 30, 2020 (Lacy Burris).
It was moved by Alan McCain, seconded by Dewitt Perry, that the Board appoint the Era Leader as Official Journal for period beginning July 1, 2019 and ending June 30, 2020. Motion carried unanimously.
Agenda Item #9 – Consider a motion to approve an allocation to schools for the 2019/2020 school year (Lacy Burris).
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve an allocation to schools for the 2019/2020 school year as follows:
Motion carried unanimously.
Agenda Item #10 – Consider a motion to approve a budget for the Ready Start Network Grant (Lacy Burris).
It was moved by Frankie Crosby, seconded by Lesley McKinley, that the Board approve the budget for the Ready Start Network Grant as follows:
Motion carried unanimously.
Agenda Item #11 – Consider a motion to authorize advertisement on August 21, 2019, that a Public Hearing on the Washington Parish School Board Budgets will be held September 9, 2019 at 5:30 p.m. (Lacy Burris).
It was moved by Dan Slocum, seconded by Robert Boone, that the Board authorize advertisement on August 21, 2019, that a Public Hearing on the Washington Parish School Board Budgets will be held September 9, 2019 at 5:30 p.m. Motion carried unanimously.
PROPOSED CALENDAR OF EVENTS FOR ADOPTION OF GENERAL FUND BUDGET
NOTICE OF PUBLIC HEARING. . . . . . . . . . . . . . . . . To Era Leader before Friday, August 16, 2019
NOTICE OF PUBLIC HEARING PUBLISHED. . . . . …….............……Wednesday, August 21, 2019
PUBLIC HEARING. . . . . . . . . . . . . . . . …. . . . . . . . … . . . . Monday, September 9, 2019 at 5:30 P.M.
COMMITTEE MEETING TO PRESENT BUDGET…... … Monday, September 9, 2019 at 6:00 P.M.
BOARD MEETING (With planned Budget Adoption). . . . . . …Thursday, September 12, 2019 at 6:00 P.M.
Agenda Item #12 – Adopt Millage rates (Lacy Burris)
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board adopt a resolution to adopt the millage rates as follows:
RESOLUTION
BE IT RESOLVED, that the following millage(s) are hereby levied on the 2019 tax roll on all property subject to taxation by Washington Parish School Board:
MILLAGE
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 Mills
Bond and Interest Taxes
Tax District #4 14.0 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 2019, 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: 9
NAYS: 0
ABSTAINED: 0
ABSENT: 0
I hereby certify that the foregoing is a true and exact copy of the resolution adopted at the board meeting held on May 16, 2019, at which meeting a quorum was present and voting.
Franklinton, Louisiana, this 21 day of May, 2019.
________________________________________
Darrell Fairburn, Superintendent
Motion carried unanimously.
Agenda Item #13 – Discuss and take appropriate action regarding bids received for the purchase of Bakery Products for the School Lunch Program for the 2019/2020 school year (Marsha Newman).
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve a bid to Bimbo Bakeries for the purchase of bakery products for the 2019/2020 school year as follows:
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WASHINGTON PARISH SCHOOL LUNCH |
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2019-2020 BREAD -- TABULATION SHEET |
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Bimbo Bakeries |
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1. Wheat Pullman Bread, WG, 24 slices per loaf |
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$1.63 |
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2. 6" Hot Dog Buns, WG |
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$2.48 |
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3. 4" Hamburger Buns, WG |
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$2.20 |
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4. 6" Hoagie Roll |
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$1.99 |
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Agreement to deliver to all schools: |
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yes |
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After reviewing bids as submitted for bread products for the 2019-2020 school year, |
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Marsha D. Newman, Supervisor |
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School Food Service |
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Motion carried unanimously.
Agenda Item #14 - Consider a motion to approve a contract for Keri Crowe, Assistant Principal (12 months), Franklinton Primary School (Darrell Fairburn).
It was moved by Dan Slocum, seconded by Robert Boone, that the Board approve a contract for Keri Crowe, Assistant Principal (12 months), Franklinton Primary School for a period of two years, beginning June 1, 2019 through May 31, 2021. Motion carried unanimously.
Agenda Item #15 – Consider a motion to renew the contract of Leslie Hodges, Curriculum Coordinator of Early Childhood, Central Office (Darrell Fairburn).
It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve a contract for Leslie Hodges, Curriculum Coordinator of Early Childhood, Central Office for a period of two years, beginning June 1, 2019 through May 31, 2021. Motion carried unanimously.
Agenda Item #16 – Consider a motion to renew the contract of Jamie Painter, Chief Accountant and Operations Manager, Central Office (Darrell Fairburn).
It was moved by Alan McCain, seconded by Dewitt Perry, that the Board renew the contract of Jamie Painter, Chief Accountant and Operations Manager, Central Office for a period of two years, beginning June 1, 2019 through May 31, 2021. Motion carried unanimously.
Agenda Item #17 – Consider a motion to renew the contract of Renee Burris, Principal, Franklinton High School (Darrell Fairburn).
It was moved by Dan Slocum, seconded by Dewitt Perry, that the Board approve a contract for Renee Burris, Principal, Franklinton High School for a period of two years, beginning June 1, 2019 through May 31, 2021. Motion carried unanimously.
Agenda Item #18 – Consider a motion to renew the contract of Karen Ballard-Kittleson, Assistant Principal, Varnado High School (Darrell Fairburn).
It was moved by Kendall McKenzie, seconded by Robert Boone, that the Board approve a contract for Karen Ballard-Kittleson, Assistant Principal, Varnado High School for a period of two years, beginning June 1, 2019 through May 31, 2021. Motion carried unanimously.
Agenda Item #19 – Consider a motion to renew the contract of Sandy Morgan, Director of Curriculum and Instruction, Central Office (Darrell Fairburn).
It was moved by Frankie Crosby, seconded by Alan McCain, that the Board approve a contract for Sandy Morgan, Director of Curriculum and Instruction, Central Office for a period of two years, beginning July 1, 2019 through June 30, 2021. Motion carried unanimously.
Agenda Item #20 – Consider a motion to renew the contract of Mary Jones, Assistant Superintendent/Personnel Director, Central Office (Darrell Fairburn).
It was moved by Alan McCain, seconded by Dewitt Perry, that the Board approve a contract for Mary Jones, Assistant Superintendent/Personnel Director, Central Office for a period of two years, beginning July 1, 2019 through June 30, 2021.
Roll call vote as follows:
Dan Slocum For Dewitt Perry For
John Wyble Abstain Alan McCain For
Bruce Brown Against Frankie Crosby Abstain
Kendall McKenzie For Lesley McKinley Against
Robert Boone Abstain
4 For, 2 Against and 3 Abstained. Motion carried.
Agenda Item #21 – Personnel Report (Mary Jones).
PERSONNEL ADJUSTMENTS
RESIGNATION
1. Enon Elementary School: Whitney Newman, Regular Teacher, Resignation effective May 24, 2019.
2. Pine School: Jessica Barber, Behavior Interventionist, Resignation effective May 10, 2019.
3. Pine School: Walter Denton, Regular Teacher, Resignation effective May 24, 2019.
4. Pine School: Susan Gable, ISS Paraprofessional, Resignation effective April 22, 2019.
5. Pine School: Misty Verdin, Licensed Practical Nurse/Special Education Paraprofessional, Resignation effective May 24, 2019.
6. Varnado High School: Aaron Luper, Regular High School Teacher, Resignation effective May 24, 2019.
LEAVE WITHOUT PAY
1. Thomas Elementary School: Brandy Williams, Pre-K Paraprofessional, Leave without Pay effective August 12, 2019 through December 1, 2019.
CHANGE OF EMPLOYMENT STATUS
1. Franklinton Primary School: Keri Crowe, Assistant Principal, 11 Months TO Assistant Principal, 12 months effective June 1, 2019.
2. Mt. Hermon School: Catherine Davis, Special Education Paraprofessional TO Special Education Teacher effective the 2019/2020 school year (Replacing Megan Granger).
3. Thomas Elementary School: Heather Singley, Literacy Paraprofessional (Paid out of Title I/EIS) TO Special Education Teacher effective the 2019/2020 school year (Replacing David Thomas).
4. Enon Elementary School: Emily Brock, Pre-K Paraprofessional, Resignation effective May 24, 2019 TO Resignation effective April 19, 2019.
TRANSFER
1. Wendy Crowe, Literacy Paraprofessional (Paid out of EIS), Franklinton Primary School TO Literacy Paraprofessional (Paid out of Title I), Franklinton Elementary School effective the 2019/2020 school year (Replacing Pamela Benison).
2. Megan Granger, Special Education Teacher, Mt. Hermon School TO Special Education Teacher, Enon Elementary School effective 2019/2020 school year (Replacing Dorey Oestreicher).
3. Dewanna Hughes, Regular Teacher, Mt. Hermon School TO Regular Teacher, Enon Elementary School effective the 2019/2020 school year (Replacing Whitney Newman).
4. Lorrie Wood, Special Education Paraprofessional, Franklinton Primary School TO Administrative Assistant I-School Clerk/Accountant I, Franklinton Primary School/Central Office effective May 28, 2019.
5. Dwylla Dillon, Special Education Child Specific Paraprofessional, Franklinton High School TO Special Education Child Specific Paraprofessional, Franklinton Primary School effective the 2019/2020 school year.
6. Amanda Miner, Social Worker Itinerant, Pine School TO Social Worker Itinerant, Franklinton Elementary School effective the 2019/2020 school year.
7. Kal Roshto, Social Worker Itinerant, Franklinton Elementary School TO Social Worker Itinerant, Franklinton Jr. High School effective the 2019/2020 school year.
8. Shayla Cooper, Speech Pathologist Itinerant, Franklinton Elementary School TO Speech Pathologist Itinerant, Pine School effective the 2019/2020 school year.
EMPLOY
1. Central Office: Christi Wood, Administrative Assistant I/Receptionist, Employ effective May 6, 2019 (Replacing Chavella Lewis).
2. Enon Elementary School: Destini Hano, Pre-K Teacher, Employ effective the 2019/2020 school year (Replacing Amanda Butzman).
3. Franklinton Primary School: Camille Seeger, Special Education Teacher, Employ effective the 2019/2020 school year (Replacing Heather Martin).
4. Franklinton High School: Lauren Mauer, Regular Teacher, Employ effective the 2019/2020 school year (Replacing Bridgett Goss).
5. Mt. Hermon School: Tysha Magee, Guidance Services, Employ effective the 2019/2020 school year (Replacing Laura Varnado).
6. Pine School: Amanda Miner, Social Worker Itinerant, Employ effective the 2019/2020 school year (Replacing Jessica Barber).
7. Pine School: Trevor Stuart, Regular Teacher, Employ effective the 2019/2020 school year (Replacing Walter Denton).
8. Thomas Elementary School: Farriet Renee Mickens, Special Education Teacher, Employ effective the 2019/2020 school year (Replacing Josie Gomez).
9. Varnado High School: Dwane Trosclair, Regular Teacher/Boys Head Basketball Coach, Employ effective the 2019/2020 school year (Replacing Brett Cooper).
10. Franklinton High School: Major Alan LeCompte, JROTC Senior Marine Instructor, Employ effective June 3, 2019.
Agenda Item #22 – Consider a motion to adopt Transportation Adjustments (Shane Smith).
None
Agenda Item #23 - Superintendent’s Report
International Paper awarded Enon Elementary and Wesley Ray Elementary Schools a $5,000 grant each to purchase items for technology.
Agenda Item #24 - Personal Privileges – School Board Members
The Board congratulated the 2019 graduates.
Board congratulated all on contract renewals.
Agenda Item #25 – Consider a motion to enter into Executive Session under LA R.S. 42:17A(1) to discuss a personnel matter.
It was moved by Frankie Crosby, seconded by Kendall McKenzie, that the Board enter into Executive Session under LA R.S. 42:17A(1) to discuss a personnel matter. Motion carried unanimously.
Agenda Item #26 – Consider a motion to return to regular session.
It was moved by Kendall McKenzie, seconded by Dan Slocum, that the Board return to regular session. Motion carried unanimously.
Agenda Item #27 - Consider a motion to adjourn.
It was moved by Robert Boone, seconded by Kendall McKenzie, that the Board adjourn. Motion carried unanimously.
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Matthew Tate, President
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Darrell Fairburn, Secretary