Franklinton, Louisiana

February 13, 2020

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, Bruce Brown, Kendall McKenzie, Robert Boone, Dewitt Perry, Alan McCain, Lesley McKinley 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 January 16, 2020, regular board meeting (John Wyble).

 

It was moved by Dewitt Perry, seconded by Dan Slocum, that the Board adopt the minutes of the January 16, 2020, regular board meeting as submitted to each member.  Motion carried unanimously.

 

Agenda Item #5 – Presentation on December 2019 financial statements (Lacy Burris).

 

Lacy Burris, Director of Finance, presented the December 2019 financial statements for the following funds:

 

General Fund

School Lunch Fund

Tax District #4 Bond Sinking Fund

 

Agenda Item #6 – Discuss and take appropriate action regarding Independent Accountant’s Report on Applying Agreed Upon Procedures – Franklinton Elementary School – Minda B. Raybourn, CPA , LLC (Lacy Burris).

 

It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve the Independent Accountant’s Report on Applying Agree Upon Procedures – Franklinton Elementary School as follows:

 

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT’S REPORT ON

AGREED-UPON PROCEDURES

 

 

FOR

Franklinton Elementary School

 

AS OF AND FOR THE PERIOD

July 1, 2018 through June 30, 2019

 

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 Elementary School for the period of July 1, 2018 through June 30, 2019.  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

 

Four 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 24 checks over 90 days old totaling $318. The beginning bank balance on July 1, 2018 was $66,125 and the balance on June 30, 2019 was $60,180 resulting in a net decrease of $5,945 for the period ended.

 

Cash Disbursements

 

I tested a total of 34 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 34 disbursements examined, each had a properly dated and approved purchase requisition and purchase order.

The disbursements had adequate invoice documentation and were coded to the correct fund.

 

Cash Receipts

 

A total of 25 items were examined.  The receipts tested were balanced to the daily recap report and traced to the appropriate account in the activity ledger.  Deposit tickets were complete and agreed with the daily recap report.  All receipts tested were deposited within the next business day.

Receipts for concessions included the computer receipt signed by one staff member and a handwritten receipt signed by one staff member.  There were no other signatures.  I suggest two signatures when the concession funds are turned n for the day:  one from the staff that worked the concession and the other from the staff at the office.     

 

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:

 

On July 10, 2018, $10,000 was transferred from concessions to general account.  This was for the 2017/2018 year.

 

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.  Franklinton Elementary chose to receive the 25% cash profit. The total profit was $1,581.

 

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 942 items contained on the school’s property inventory, I selected a sample of 96 (10%).  Of the procedures conducted, I found the following:

•           There were 46 tablets that were on the inventory listing that were located in a different building and/or room that what was being reported on the list.   At issue is the fact that there were changes that occurred before the beginning of the school year.  Students were shifted from Franklinton Junior High to Franklinton Elementary School.   Grade locations and teachers were reassigned.  Because of this change, tablets were moved from one location to another.  The changes were not recorded to the inventory listing.

•           There was a one item that did not have inventory tag.

•           Five Chromebooks were purchased using activity account funds.  They are on the inventory listing.

 

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

December 3, 2019

 

Corrective Action Plan for Franklinton Elementary School

 

Motion carried unanimously.

 

Agenda Item #7 – Discuss and take appropriate action regarding Cecil J. Picard LA4 Early Childhood Program (TANF) budget revision for the 2019/2020 school year (Lacy Burris).

 

It was moved by Kendall McKenzie, seconded by Robert Boone, that the Board approve the Cecil J. Picard LA4 Early Childhood Program (TANF) budget revisions for the 2019/2020 school year.  Motion carried unanimously.

 

Agenda Item #8 – Discuss and take appropriate action regarding the preventive maintenance contract renewal of Morgan Mechanical Service, LLC (Lacy Burris).

 

It was moved by Alan McCain, seconded by Dewitt Perry, that the Board approve the preventative maintenance contract renewal of Morgan Mechanical Service, LLC as follows:

 

 

Motion carried unanimously.

           

Agenda Item #9 – Discuss and take appropriate action regarding bids received for telecommunication services and equipment for e-rate (Jimmy Thigpen).

 

It was moved by Kendall McKenzie, seconded by Dewitt Perry, that the Board approve the bids received for telecommunication services and equipment for e-rate as follows: 

 

Received two proposals in response to our RFP

 

Weissco Power:  UPS - $730.61 + install - $422.00 - Total = $1,152.61

Geaux Techie:  UPS - $569.00 + Install - $125.00 - Total = $694.00

Access Point - $1,116.00 + Install - $125.00 – Total = $1,241.00 (Not cost effective).

 

Note - We have an existing contract with Transformyx: $451 each without installation.

 

No responses for network switches so I contacted SHI, Howard and Uniti to solicit bids for Juniper switches.

SHI:     EX3400-24P - $1,825.43  1-Yr Juniper Care

            EX3400-48P - $3,629.69  1-Yr Juniper Care

Uniti:    EX3400-24P - $1,440.95  3-Yr Juniper Care

            EX3400-48P - $2,864.04  3-Yr Juniper Care

Howard:  No bid

 

Recommendations:

Award contracts to Geaux Techie for UPS’s (Battery backups) and Uniti for Juniper network switches.

Wireless access points will be purchased using existing contract with Transformyx.

 

Motion carried unanimously.

 

Agenda Item #10 – Discuss and take appropriate action regarding bids received for equipment to be purchased through the 2019 National School Lunch Program Equipment Grant for School Food Authorities through the USDA (Marsha Newman).

 

It was moved by Lesley McKinley, seconded by Dewitt Perry, that the Board approve the bids received on equipment for the 2019 National School Lunch Program Equipment Grant for School Food Authorities through the USDA as follows:

 

 

            Motion carried unanimously.

 

Agenda Item #11 - Consider a motion to adopt the 2020/2021 school calendar (Frances Varnado).

 

It was moved by Kendall McKenzie, seconded by Alan McCain, that the Board adopt the 2020/2021 school calendar as follows:

 

Motion carried unanimously.

 

Agenda Item #12 – Personnel Report (Mary Jones)

 

PERSONNEL ADJUSTMENTS

RETIREMENT RESIGNATION

 

1.                  Central Office:  Ginger Champagne, Section 504 Coordinator, Retirement Resignation effective May 31, 2020.

 

2.                  Mt. Hermon School:  Debra Dyson, School Lunch Worker, Retirement Resignation effective May 22, 2020.

 

3.                  Mt. Hermon School:  Barbara Kerbow, Regular Teacher, Retirement Resignation effective May 22, 2020.

 

4.                  Pine School:  Theresa Campbell, Special Education Teacher, Retirement Resignation effective June 30, 2020.

 

SICK LEAVE/RETIREMENT RESIGNATION

 

1.                Pine School:  Danny Reeves, Special Education Teacher, Sick Leave effective January 30, 2020 through May 22, 2020 and Retirement Resignation effective May 22, 2020.

 

TERMINATION

 

1.                Mt. Hermon School:  Megan Vining, Special Education Teacher, Termination effective February 5, 2020.

 

RESIGNATION

 

1.                  Enon School:  Harriet Cupp, Special Education Paraprofessional, Resignation effective February 21, 2020.

 

2.                  Mt. Hermon School:  Melissa Stevens, Special Education Paraprofessional/Licensed Practical Nurse, Resignation effective February 3, 2020.

 

3.                  Varnado High School:  Amber Dillon, School Lunch Worker, Resignation effective January 24, 2020.

 

CHANGE OF EMPLOYMENT STATUS

1.                Mt. Hermon School:  Veronica Ware, Special Education Paraprofessional TO Literacy Paraprofessional (Paid out of EIS) effective January 6, 2020.

 

TRANSFER

 

1.                William “Mike” Ingram, Assistant Principal, Pine School TO Supervisor of Child Welfare and Attendance, Central Office effective February 3, 2020 (Replacing Frances Varnado).

 

EMPLOY

1.                  Franklinton High School:  Kisia Wilson, Administrative Assistant I – School Clerk, Employ effective January 30, 2020 (Replacing Beverly Golden).

 

2.                  Mt. Hermon School:  Constance Bryant, Special Education Paraprofessional/Licensed Practical Nurse, Employ effective February 3, 2020 (Replacing Melissa Stevens).

 

3.                  Mt. Hermon School:  Danielle Whaley, Special Education Teacher, Employ effective February 17, 2020 (Replacing Megan Vining).

 

4.                  Pine School:  Cassity Thomas, Special Education Teacher, Employ effective January 30, 2020 (Non-certified) (Replacing Danny Reeves).

 

5.                  Franklinton High School:  Jessica Carter, ISS Paraprofessional, Employ effective February 12, 2020 (Replacing Roxanne Graham).

 

CONTRACT RENEWAL

 

Student Support Services:  Sheryl Holliday, Intervention Coordinator, Contract Renewal February 14, 2020 through February 13, 2022.

 

            Central Office:  Mary Henderson, Director of Federal Programs, Contract Renewal March 15, 2020 through March 14, 2022.

            Agenda Item #13 – Discuss and take appropriate action regarding 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 Melaney Rauch 3.9 miles one way to pick up students on Tob Wilson Road.  Effective date:  January 23, 2020

Extend the route of Loretta Stafford 1.5 miles one way to pick up student on Newberry Drive.  Effective date:  December 19. 2019. 

Extend the route of Loretta Stafford 7.6 miles one way to pick up students on Archie Wallace Road.  Effective date:  January 27, 2020.

Deduct 2 miles one way from the route of Loretta Stafford.  Students no longer on route.  Effective date:  January 27, 2020.

Extend the route of Randy Welch 3.5 miles one way to pick up students on Graceland Road.  Effective date:  January 27, 2020.

 

Motion carried unanimously.

 

Agenda Item #14 - Superintendent’s Report

 

            Superintendent Varnado stated that she would be at LSBA on February 17th & 18th and out of the office on February 19th. 

 

            Rotary Food Fest will be held on March 29th from 11 a.m. till 2 p.m.

 

Agenda Item #15 - Personal Privileges – School Board Members

 

The Board congratulated Ms. Mary Henderson and Ms. Sheryl Holliday on their contract renewals.  They also congratulated Mr. Mike Ingram on his new position as Supervisor of Child Welfare and Attendance.

 

Mr. Richard Magee, public participant, asked the Board for clarification on a couple of questions.  What is the overall status of teaching civics in the public school?  I realize that this subject matter can be taught in grades K -12.  What I really want to understand is, is it being taught in the Washington Parish School System and are the lessons relevant to our past and current governmental systems?

 

Ms. Mary Jones stated that a full Carnegie unit is required for both graduation tracks and the WPSS follows social studies standards for civics.

 

Ms. Anna Morgan spoke to the Board concerning a FHS cheerleader issue.

 

Ms. Monica Smith handed the Board a grievance complaint regarding FHS cheerleaders.

 

Agenda Item #16 – Consider a motion to enter into Executive Session under LA R.S. 42:6.1A (1) to discuss employment contract of the superintendent (John Wyble).

 

It was moved by Kendall McKenzie, seconded by Alan McCain, that the Board enter into Executive Session under LA R.S. 42:6.1A (1)  to discuss employment contract of the superintendent.  Motion carried unanimously.

 

Agenda Item #17 – Consider a motion to return to regular session (John Wyble).

 

It was moved by Kendall McKenzie, seconded by Alan McCain, that the Board return to regular session.

 

Agenda Item #18 – Discuss and take appropriate action regarding a contract for Frances Varnado, Superintendent (John Wyble).

 

This item will be postponed until March 19th. 

 

Agenda Item #19 - Consider a motion to adjourn.

 

It was moved by Frankie Crosby, seconded by Kendall McKenzie, that the Board adjourn.  Motion carried unanimously.

 

______________________________

John Wyble, President

 

______________________________

Frances Varnado, Secretary