Franklinton, Louisiana

February 11, 2021

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 14, 2021, regular board meeting (John Wyble).

It was moved by Frankie Crosby, seconded by Dewitt Perry, that the Board adopt the minutes of the January 14, 2021, regular board meeting as submitted to each member.  Motion carried unanimously.

Agenda Item #5 – Presentation on December 2020 financial statements (Lacy Burris).

Lacy Burris, Director of Finance, presented the December 2020 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 – Wesley Ray Elementary School – Minda B. Raybourn, CPA, LLC (Lacy Burris).

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT’S REPORT ON

AGREED-UPON PROCEDURES

Wesley Ray Elementary School

AS OF AND FOR THE PERIOD

July 1, 2019 through June 30, 2020

Minda B. Raybourn

Certified Public Accountant

Limited Liability Company

820 11^th Avenue

Wesley Ray, 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

Wesley Ray, 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 Wesley Ray Elementary School for the period of July 1, 2019 through June 30, 2020.  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 and applicable standards of Government Auditing Standards.   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.

Scope Limitation

In October 2020, at the beginning of the examination, the school activity records for the 2019/2020 school year could not be found.  A search was conducted at the school grounds and the records could not be located.  This is a limitation of scope that was reported to the Louisiana Legislative Auditor.    Eventually, the principal located the records.

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 June 2020, there were 17 checks over 90 days old totaling $2,193. The beginning bank balance on July 1, 2019 was $46,014 and the balance on June 30, 2020 was $51,907 resulting in a net increase of $5,893 for the period ended.

Cash Disbursements

I tested a total of 17 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. All payments made from the school activity fund must have an itemized invoice or other detailed documentation. 

Of the 17 disbursements examined,  I found the following:

• Eight disbursements had invoices dated before the purchase requisition and purchase order date.

• One check did not have a purchase reacquisition.

• One check did not have an invoice or other supporting documentation.

The disbursements were coded to the correct fund.

Cash Receipts

A total of 30 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.  Deposits examined were traced to the bank statement.

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 June 30, 2020, $10,000 was transferred from concessions to general account. 

The school had one 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. 

After reviewing the total deposits and comparing the total remitted to Scholastic Books, the school did not make any profits from the book fair. Deposits and payments are coded to the library fund.  Below is a computation of the results:

Funds from the book fair                                    $1,571

Amount remitted to Scholastic                $1,571

Profit                                                                $0

The school had a fundraiser for positive behavior initiatives.  This involved have a holiday shop to purchase various items.  The results are as follows:

Deposits from the sale               $1,499

Amount remitted to vendor                     $1,242

Profit                                                    $ 257

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 736 items contained on the school’s property inventory, I selected a sample of 113 (15%).  Of the procedures conducted, I found the following:

The following items were not located on the room and building reported on the inventory listing:

The following items from the inventory listing could not be located:

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

Wesley Ray, LA

January 12, 2021

Corrective Action Plan for Wesley Ray Elementary School

Corrective Action Plan for Wesley Ray Elementary School

Missing Records:

School Activity Records will be kept in a designated secure location.

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, all of which will be dated.  If an invoice is received in an amount that exceeds the purchase order, the discrepancy will be examined to determine if it is appropriate to pay the higher amount.  The reason for the discrepancy will be noted on the invoice copy that is retained at the school.  The principal will also verify that purchase requisitions are completed prior to placing orders.   

Fundraisers:

The Scholastic Book Fair fundraiser will be reviewed to determine if it is a profitable fundraiser for the school to participate in.  If Scholastic dollars are chosen instead of keeping the 25% cash profit, this will be noted on the fundraiser form.  Appropriate documentation will also be attached to the fundraiser financial report completed at the end of the fundraiser to show that this option was chosen and the amount of scholastic dollars the school will receive.

Fixed Assets: 

When fixed asset inventory is moved from one location to another, the transfer will be documented and sent in to the Accountant II- Inventory Clerk at the Central Office.  In addition, fixed assets will be closely monitored at the school and appropriate documentation will be sent in to the Accountant II- Inventory Clerk at the Central Office when items are disposed of. 

WASHINGTON PARISH SCHOOL BOARD

INDEPENDENT ACCOUNTANT’S REPORT ON

AGREED-UPON PROCEDURES

Wesley Ray 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 11^th 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 at Wesley Ray Elementary School for the period of July 1, 2018 through June 30, 2019.  The school board’s management is responsible for the accounting records and for established policies and procedures over the student activity fund.  This engagement to apply agreed-upon procedures was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants and applicable standards of Government Auditing Standards.  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 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

Three months were tested. All months tested were mathematically correct. There were no outstanding deposits that did not clear the bank.   At the end of June 30, 2019, there were 13 checks over 90 days old totaling $1,461. The beginning bank balance on July 1, 2018 was $36,775 and the balance on June 30, 2019 was $46,014 resulting in a net increase of $9,239 for the period ended.

Cash Disbursements

I tested a total of 25 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.   All payments made from the school activity fund must have an itemized invoice or other detailed documentation. 

Of the 25 disbursements examined, I found the following:

• Five disbursements had an invoice date before the purchase requisition and purchase order date. 

• Two invoices for concessions had invoice totals more than the approved purchase order amount. 

• One invoice for a Scholastic book order was paid by statement. No detailed invoice was attached.

• A deposit for a night with the Pelicans did not have any confirmation or detailed invoice attached.

The disbursements were coded to the correct fund.

Cash Receipts

A total of 20 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.  Deposits examined were traced to the bank statement.

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 August 17, 2018, $6,000 was transferred from concessions to general account.  This was for the 2017/2018 year.

The school’s main had 2 Scholastic book fairs.  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. 

After reviewing the total deposits and comparing the total remitted to Scholastic Books, the school did not make any profits from the book fairs. Deposits and payments are coded to the library fund.  Below is a computation of the results:

Book fair held in September 24, 2018 through October 2, 2018:

Deposits to library fund:             $1,512

Payment to Scholastic:              $1,561

Loss                                                     ($49)

Book fair held March 12, 2019 – March 20, 2019:

Deposits to library fund:             $1,783

Payment to Scholastic:              $1,783

Profit                                                    $0

Wesley Ray Elementary had a fundraiser for positive behavior initiatives selling the world’s fines chocolate candy bars:  The results are:

Deposits from the fundraiser:                 $10,110

Payment for product:                             $ 6,095

Profit:                                                    $ 4,015

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

January 12, 2021

Corrective Action Plan for Wesley Elementary School

Corrective Action Plan for Wesley Ray Elementary School

Missing Records:

School Activity Records will be kept in a designated secure location.

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, all of which will be dated.  If an invoice is received in an amount that exceeds the purchase order, the discrepancy will be examined to determine if it is appropriate to pay the higher amount.  The reason for the discrepancy will be noted on the invoice copy that is retained at the school.  The principal will also verify that purchase requisitions are completed prior to placing orders.   

Fundraisers:

The Scholastic Book Fair fundraiser will be reviewed to determine if it is a profitable fundraiser for the school to participate in.  If Scholastic dollars are chosen instead of keeping the 25% cash profit, this will be noted on the fundraiser form.  Appropriate documentation will also be attached to the fundraiser financial report completed at the end of the fundraiser to show that this option was chosen and the amount of scholastic dollars the school will receive.

Dewitt Perry requested a detailed report of missing items from inventory.

Agenda Item #7 – Discuss and take appropriate action on the employee annual leave carryover limit (Lacy Burris).

It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve a maximum carryover limit of 15 annual leave days for this year only.  Motion carried unanimously.

Agenda Item #8 – Consider a motion to adopt the COPS School Violence Prevention Program Grant budget for the 2020/2021 school year (Lacy Burris).

It was moved by Alan McCain, seconded by Robert Boone, that the Board approve the COPS School Violence Prevention Program Grant Budget for the 2020/2021 school year as follows:

Motion carried unanimously.

Agenda Item #9 – Consider a motion to adopt the National School Lunch Program Equipment Assistance Grant budget for the 2020/2021 school year (Amanda Stafford).

It was moved by Alan McCain, seconded by Frankie Crosby, that the Board approve the National School Lunch Program Equipment Assistance Grant budget for the 2020/2021 school year as follows:

Motion carried unanimously.

Agenda Item #10 – Discuss and take appropriate action regarding School Lunch budget revisions for the 2020/2021 school year (Amanda Stafford).

It was moved by Dan Slocum, seconded by Dewitt Perry, that the Board approve the School Lunch budget revisions for the 2020/2021 school year.  Motion carried unanimously.

Agenda Item #11 – Discuss and take appropriate action regarding School Lunch Summer Feeding budget revisions for the 2020/2021 school year (Amanda Stafford).

It was moved by Dewitt Perry, seconded by Alan McCain, that the Board approve the School Lunch Summer Feeding budget revisions for the 2020/2021 school year.  Motion carried unanimously.

Agenda Item #12 – Consider a motion to authorize advertisement for the National School Lunch Program Equipment Assistance Grant (Amanda Stafford).

It was moved by Dewitt Perry, seconded by Robert Boone, that the Board authorize advertisement for the National School Lunch Program Equipment Assistance Grant.  Motion carried unanimously.

Agenda Item #13 - 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 Frankie Crosby, that the Board approve the bids received for telecommunication services and equipment for e-rate as follows: 

Motion carried unanimously.

Agenda Item #14 - Consider a motion to adopt the 2021/2022 school calendar (Frances Varnado).

It was moved by Dan Slocum, seconded by Dewitt Perry, that the Board adopt the 2021/2022 school calendar as follows:

    Adopted 2/11/21            WASHINGTON PARISH SCHOOL BOARD

SCHOOL CALENDAR – 2021-2022

                                                                                                           TCHR.              INSTRUCT.

MONTH            EVENT                                     DATE                           DAYS               DAYS

August Staff Development (All)                       August 2 – 4                             22                    18

                        Teacher Work Day (All)          August 5

                        Classes Begin                         August 6

September       Labor Day                                September 6                            21                    21

October           Washington Parish Fair           October 18 - 22                          16                    16 

November        Thanksgiving Holidays            November 22 – 26                     17                    17

December        Christmas Holidays                 December 20 - 31                      13                    13 

January           Staff Development (All)           January 3 – 4                            20                    17

                        Teacher Work Day (All)           January 5

                        Students Return to School      January 6

                        Martin Luther King Day           January 17                                    

February          Mardi Gras                               February 28                             19                    19

March              Mardi Gras                               March 1                                    21                    20

                        Ash Wednesday                       March 2                      

           Staff Development (All)           March 18                                 

April                Spring Holidays                       April 11 - 18                              15                    15

May                  Last day for Students              May 20                                     16                    15

                        Teacher Work Day (All)           May 23

                        Report Cards Mailed                May 23

                                                                                                TOTALS           180 DAYS        171 DAYS

NINE-WEEK PERIODS

October 5                    1^st. Nine Weeks            42 Instructional Days   1^st.  Semester  85  Days

December 17               2^nd. Nine Weeks           43 Instructional Days   2^nd. Semester 86  Days

March 11                      3^rd. Nine Weeks            43 Instructional Days  

May 20                         4^th. Nine Weeks            43 Instructional Days

NO. OF HOLIDAYS                                                                  171        Instructional Days

Labor Day                                1 Day                                           6      Staff Development Days

WP Fair                                   5 Days                                         3      Teacher Work Day

Thanksgiving                           5 Days                                     180       Teacher Days

Christmas/New Year’s       10 Days                             

Martin Luther King Day           1 Day                                       171 Instructional Days = 64,980 Minutes

Mardi Gras                               3 Days                                                            

Spring Holidays                       6 Days                                                

     TOTAL HOLIDAYS       31 Days      

Motion carried unanimously.

Agenda Item #15 – Personnel Report (Mary Jones)

PERSONNEL ADJUSTMENTS

RETIREMENT RESIGNATION

1.                Central Office:  Mary Mobley, Curriculum Coordinator of English/Language Arts, Retirement Resignation effective June 30, 2021.

2.                Franklinton High School:  Dorothy Catchings, Custodian, Retirement Resignation effective June 30, 2021.

3.                Mt. Hermon School:  Jerry McDonald, Custodian, Retirement Resignation effective March 4, 2021.

4.                Pine School:  Shelia Phillips, School Lunch Worker, Retirement Resignation effective May 21, 2021.

5.                Mt. Hermon School:  Elise Knight, Regular High School Teacher, Retirement Resignation effective May 24, 2021.

RESIGNATION

1.                Franklinton High School:  Rachael Passman, Spanish Teacher, Resignation effective January 29, 2021.

EMPLOY

1.                  Franklinton High School:  Matthew Hughes, Spanish Teacher, Employ effective February 1, 2021 (Replacing Rachael Passman).

2.                  Varnado High School:  John Lindem, Business Teacher, Employ effective January 29, 2021 and the remainder of the 2020/2021 Spring Semester only (Fill in for Laquisha Mark on Sabbatical).

Agenda Item #16 – Discuss and take appropriate action regarding Transportation Adjustments (Shane Smith).

None

Agenda Item #17 - Superintendent’s Report

            Superintendent Varnado thanked Cargill for the $15,000 donation in which 17 water filling stations were purchased and placed in all schools. 

            As of last week all students had devices.

Agenda Item #18 - Personal Privileges – School Board Members

Agenda Item #19 – Consider a motion to enter into Executive Session under LA R.S. 42:17(2) regarding Suit #2-20-cv-2425 Alexander Thomas and Stacey Thomas versus Frances Varnado and the Washington Parish School Board (John Wyble).

It was moved by Alan McCain, seconded by Kendall McKenzie, that the Board enter into Executive Session under LA R.S. 42:17(2) regarding Suit #2-20-cv-2425 Alexander Thomas and Stacey Thomas versus Frances Varnado and the Washington Parish School Board.  Motion carried unanimously.

Agenda Item #20 – Consider a motion to return to regular session (John Wyble).

It was moved by Robert Boone, seconded by Alan McCain, that the Board return to regular session.  Motion carried unanimously.

Agenda Item #21 - Consider a motion to adjourn.

It was moved by Bruce Brown, seconded by Alan McCain, that the Board adjourn.  Motion carried unanimously.

______________________________

John Wyble, President

______________________________

Frances Varnado, Secretary