The Washington Parish School Board met in regular session on the above date with the following members present: President Bringier H. Barker, Karl Bickham, Hayward Boone, Susanne Jones, Harold Smith, Richard Ned Thomas, Bruce Brown and Freddie Jefferson. Absent: Holly James.
Agenda Item #1 - Call to order.
The meeting was called to order by President Barker.
Agenda Item #2 - Invocation.
The invocation was given by Bruce Brown.
Agenda Item #3 - Pledge of Allegiance to the Flag.
Following the pledge of allegiance, it was moved by Richard N. Thomas, seconded by Freddie Jefferson, that the Board adopt the agenda as printed, with the exception of Agenda Item #14 - Consider a motion to amend the Washington Parish School Board Personnel Transfer Policy, File: GBM, to allow for transfers to be made during the school year, which would be deleted and discussed at the next committee meeting. Motion carried unanimously.
Agenda Item #4 - Consider a motion to adopt the minutes of the November 9, 1995, board meeting.
It was moved by Harold Smith, seconded by Karl Bickham, that the Board adopt the minutes of the November 9, 1995, board meeting as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Receive audit report for eight (8) schools from Durden and Alonzo.
William R. Durden and Donna W. Alonzo presented the following audit reports to the Board: See Attached. Following the presentation and discussion, Mr. Durden stated he did not feel that a detailed audit needs to be done at any of the audited schools, but some procedures should be established, along with some additional checks and balances, at some of the schools to ensure compliance. Superintendent Coleman stated that he and Adren Raybourn, Director of Finance, will meet will all principals and school clerks to discuss problem areas.
Agenda Item #6 - Presentation by Marsha Jones, Executive Director, Outreach Human Resources Economic Development Corporation.
Following the presentation by Marsha Jones and John Whitfield, with a request for support from the Board, it was moved by B. H. Barker, seconded by Susanne Jones, that the Board adopt the following Resolution:
RESOLUTION OF THE WASHINGTON PARISH SCHOOL BOARD
WHEREAS, Outreach Human Resources, a private non-profit organization, proposes to host and present, beginning in January, 1996, a tutorial program named “Higher Learning” with objectives of preventing students from dropping out of school and providing enrichment for below average, average and above average students by providing additional instruction in math, reading and writing in an alternative setting; and further to provide counseling for students and parents participating in the program with concentration on self-esteem, enrichment and school rules in order to build self-awareness and reduce suspensions and expulsions; and further to establish a partnership agreement with school, home, church and local business; and
WHEREAS, tutorial programs of this nature enhance the education and development of students;
BE IT RESOLVED that the Washington Parish School Board supports the tutorial program “Higher Learning” presented by Outreach Human Resources.
* * * * * * * *
I, the undersigned Secretary of the Washington Parish School Board, certify that the foregoing is a true and correct copy of a resolution adopted by the Washington Parish School Board on the date hereinabove set forth. I further certify that due and legal notice of said meeting was given in advance and that a quorum of said Board was present and participated in said meeting.
__________________________________________
Robert L. Coleman, Secretary
Motion carried unanimously.
Agenda Item #7 - Receive report from Tom Krautner regarding Varnado High School settlement.
Mr. Krautner reported he had met with representatives of the insurance company, and he was given an estimate of $1,114,749 for repairs to Varnado High School. No figure has yet been given on contents. Mr. Krautner strongly disagreed with this figure and stated he will meet again with the company and work on areas of disagreement. If he cannot get what he thinks the Board is entitled to, he will recommend arbitration. President Barker stated that the whole board is concerned about the amount of time it is taking to reach a settlement. Mr. Krautner stated that, if he does not have something he can work from in 30 days, he will move on to arbitration. Thirty (30) days will give him time to go back and forth with the insurance company verifying information and bids and try to get a figure he can present to the Board.
President Barker declared a five-minute recess.
Following the recess, President Barker declared the meeting back in session.
Agenda Item #8 - Consider a motion to accept or reject bids received for the purchase of Library Books.
Following a review of the bids and a recommendation by T. J. Butler, Jr., Supervisor, Federally Assisted Programs, it was moved by Hayward Boone, seconded by Bruce Brown, that the Board accept the recommendation of the Library Book Bid Committee and award contracts for the purchase of Library Books as follows:
Publisher: Steck-Vaughn - Flat Discount Bid of 35%
Jobber: Follett - Flat Discount Bid of 40%
Binderies: Perma Bound - Flat Discount Bid of 28%
Motion carried unanimously. Mr. Butler stated that the suppliers were selected by the Library Book Bid Committee based on specifications, discount and additional services. Contracts are for the period of December 14, 1995, through June 30, 1997.
Agenda Item #9 - Consider a motion to adopt schedule of school board meetings for 1996.
It was moved by Freddie Jefferson, seconded by Karl Bickham, that the following schedule of school board meetings for 1996 be adopted:
THURSDAYS - BOARD MEETINGS MONDAYS - COMMITTEE MEETINGS
January 11, 1996 January 8, 1996
January 25, 1996
February 8, 1996 February 5, 1996
March 14, 1996 March 11, 1996
April 4, 1996 April 1, 1996
April 18, 1996
May 2, 1996 April 29, 1996
May 16, 1996
June 13, 1996 June 10, 1996
June 27, 1996
July 11, 1996 July 8, 1996
July 25, 1996
August 8, 1996 August 5, 1996
August 22, 1996
September 12, 1996 September 9, 1996
September 26, 1996
October 10, 1996 October 7, 1996
October 24, 1996
November 14, 1996 November 11, 1996
December 12, 1996 December 9, 1996
NOTE: ONLY ONE (1) REGULAR SCHOOL BOARD MEETING HAS BEEN SCHEDULED FOR THE MONTHS OF FEBRUARY, MARCH, NOVEMBER AND DECEMBER, 1996.
Motion carried unanimously.
Agenda Item #10 - Consider a motion to approve a new payroll program from Software & Services.
Following a recommendation by Adren Raybourn, Director of Finance, it was moved by Harold Smith, seconded by Susanne Jones, that the Board approve the purchase of a new payroll program from Software & Services. Motion carried unanimously.
Agenda Item #11 - Discuss and take appropriate action regarding contract speech therapists.
Following a recommendation by Dr. Pamela Williford, Supervisor of Special Education, it was moved by Freddie Jefferson, seconded by Susanne Jones, that the Board approve the contracting of speech therapists for Special Education pre-school children in order to relieve an overload problem. Motion carried unanimously.
Agenda Item #12 - Consider a motion to authorize advertisement for bids for the sale of a 1975 Chevrolet 60-passenger bus, VIN #CSE625V143975, belonging to Mt. Hermon School.
It was moved by Richard N. Thomas, seconded by Bruce Brown, that the Board authorize advertisement for bids for the sale of a 1975 Chevrolet 60-passenger bus, VIN #CSE625V143975, belonging to Mt. Hermon School, with a minimum bid of $750 being required. Motion carried unanimously. Bids will be received until 10:00 A.M., Thursday, January 11, 1996, at which time they will be opened. A recommendation will be presented at the January 11, 1996, board meeting.
Agenda Item #13 - Consider a motion to eliminate the following statement from the Washington Parish School Board Policy Manual, File: ED - Student Transportation Management: “Buses fifteen (15) years of age or older shall be inspected more frequently than other buses to assure effectiveness of operation and safety of students.”
It was moved by Susanne Jones, seconded by Hayward Boone, that the following statement be eliminated from the Washington Parish School Board Policy Manual, File: Ed - Student Transportation Management: “Buses fifteen (15) years of age or older shall be inspected more frequently than other buses to assure effectiveness of operation and safety of students.” Motion carried unanimously.
Agenda Item #14 - Consider a motion to amend the Washington Parish School Board Personnel Transfer Policy, File: GBM, to allow for transfers to be made during the school year.
This item was deleted from the agenda at the beginning of the meeting.
Agenda Item #15 - Discuss and take appropriate action regarding establishing a sick leave bank for teachers.
It was moved by B. H. Barker, seconded by Richard N. Thomas, that the Board deny the establishing of a sick leave bank for teachers. Motion carried unanimously.
Agenda Item #16 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments.
Item to be considered separately:
Consider a motion to employ Cindy G. Creel, Home Economics Teacher, Franklinton High School, effective January 16, 1996, and for the remainder of the 1995-96 school year only (Certified). The Board agreed to delay action on this item until after the other personnel items had been considered.
It was moved by Harold Smith, seconded by Hayward Boone, that the following Personnel Adjustments be approved, excluding the item to be considered separately:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Mt. Hermon School: Linda Hornsby, Special Education Teacher, Resignation effective November 24, 1995.
RETIREMENT RESIGNATION:
Franklinton High School: Helen M. Magee, Home Economics Teacher, Retirement Resignation effective December 31, 1995.
REQUEST FOR LEAVE:
Pine School: Frances H. Varnado, Regular Teacher, Extended Sick Leave effective March 13, 1996, through April 19, 1996.
REQUEST FOR SABBATICAL LEAVE:
Franklinton High School: Kimberly P. Magee, Regular Teacher, Sabbatical Leave for Rest and Recuperation, effective the Spring semester of the 1995/96 school year.
Franklinton High School: Kimberly D. Easterling, Regular Teacher, Sabbatical Leave for Rest and Recuperation, effective the Spring semester of the 1995/96 school year.
Thomas Jr. High School: Timothy Sumrall, Regular Teacher, Sabbatical Leave for Rest and Recuperation, effective December 4, 1995, through December 3, 1996 (validated by doctors’ statements).
Washington Parish Vocational Center: Alfred Fuller, Welding Instructor, Sabbatical Leave for Rest and Recuperation, effective the Spring semester of the 1995/96 school year.
EMPLOY:
Angie Jr. High School: Birvon Roberts, Part-time Custodian, effective January 2, 1996 (replacing Brian Nichols, who resigned).
Mt. Hermon School: Lorraine Bickham, Special Education Teacher, effective December 5, 1995 - Certified (replacing Linda Hornsby, who resigned).
Thomas Jr. High School: Dawn Dene Seal, Regular Teacher, effective December 5, 1995, and for the remainder of the 1995/96 school year only - Certified (Fill-in for Timothy Sumrall, who has requested sabbatical leave).
Varnado High School: Katherine Diane Jenkins, Librarian, effective January 3, 1996 - Certified.
Wesley Ray Elementary School: Tisha Thomas, Pre-School Non-Categorical Special Education Teacher, effective December 5, 1995 - Certified (new class).
Central Office: Linda Dale Brock, School Nurse, effective January 2, 1996 (replacing Sue Macias, who is retiring).
Washington Parish Vocational Center: Wayne Taylor, Welding Instructor, effective the Spring semester only of the 1995/96 school year (fill-in for Alfred Fuller, who has requested sabbatical leave).
Franklinton High School: Clint Husser, Regular Teacher (Math), effective the Spring semester only of the 1995/96 school year (fill-in for Kim Easterling, who has requested sabbatical leave).
TRANSPORTATION ADJUSTMENTS
Franklinton Schools: Extend the route of Mary A. Simmons .3 mile one way to pick up several Special Ed. students. Effective date: November 13, 1995.
Varnado High School: Extend the route of Michelle Jefferson 8.5 miles one way to pick up Jamie Weary and Dionnetranese Dalcour. Effective date: October 9, 1995.
Motion carried unanimously.
Return to item to be considered separately:
It was moved by Susanne Jones, seconded by Karl Bickham, that the Board employ Cindy G. Creel, Home Economics Teacher, Franklinton High School, effective January 16, 1996, and for the remainder of the 1995/96 school year only (Certified).
Roll call vote was as follows:
District 1 - Harold Smith AGAINST
District 2 - Karl Bickham FOR
District 3 - Bruce Brown AGAINST
District 4 - Richard N. Thomas AGAINST
District 5 - Hayward Boone ABSTENTION
District 6 - Susanne Jones FOR
District 7 - Holly James ABSENT
District 8 - B. H. Barker AGAINST
District 9 - Freddie Jefferson AGAINST
The vote being TWO (2) FOR, FIVE (5) AGAINST and ONE (1) ABSTENTION, the motion failed.
It was moved by Bruce Brown, seconded by Freddie Jefferson, that the following item be added to the agenda: Transfer Edna Lowe, Home Economics Teacher, Franklinton Jr. High School, to Home Economics Teacher, Franklinton High School. FOR: Karl Bickham, Hayward Boone, Harold Smith, B. H. Barker, Richard N. Thomas, Bruce Brown and Freddie Jefferson. AGAINST: Susanne Jones. Motion carried.
It was moved by Bruce Brown, seconded by Freddie Jefferson, that the Board transfer Edna Lowe, Home Economics Teacher, Franklinton Jr. High School, to Home Economics Teacher, Franklinton High School, effective January 16, 1996. FOR: Karl Bickham, Hayward Boone, Harold Smith, B. H. Barker, Richard N. Thomas, Bruce Brown and Freddie Jefferson. AGAINST: Susanne Jones. Motion carried.
Agenda Item #17 - Superintendent’s Report.
At the request of Superintendent Coleman, it was moved by Harold Smith, seconded by B. H. Barker, that the following item be added to the agenda: Authorize advertisement for bids for the purchase of Internet Hardware, Software and Installation for Franklinton Jr. High School, Franklinton High School and Mt. Hermon School . Motion carried unanimously.
It was moved by B. H. Barker, seconded by Harold Smith, that the Board authorize advertisement for bids for the purchase of Internet Hardware, Software and Installation for Franklinton Jr. High School, Franklinton High School and Mt. Hermon School. Motion carried unanimously. Bids will be accepted until 10:00 A.M., Wednesday, January 10, 1996, at which time they will be opened. Bid recommendations will be presented to the Board at the January 11, 1996, board meeting.
Agenda Item #18 - Other business from board members.
At the request of Freddie Jefferson, discussion of alternative school will be placed on the January committee meeting agenda. Also on the January committee meeting agenda will be discussion of coaching supplements.
Sue Jones stated that the reason she voted against the transfer of Edna Lowe from Franklinton Jr. High School to Franklinton High School was that she did not want to vote against board policy. She stated she had nothing against Mrs. Lowe, and she wished her well.
Agenda Item #19 - Consider a motion to adjourn.
President Barker declared the meeting adjourned.
BRINGIER H. BARKER, PRESIDENT
ROBERT L. COLEMAN, SECRETARY
ATTACHMENT TO WPSB MINUTES - DECEMBER 14, 1995
INDEPENDENT ACCOUNTANT’S REPORT
ON APPLYING AGREED UPON PROCEDURES
Washington Parish School Board
Franklinton, LA
We have performed the procedures listed below, which were agreed to by the School Board and Superintendent. These procedures were performed solely to assist the school board office with respect to compliance with policy and procedures concerning individual school activity accounts and school property inventory. 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, we 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.
We tested inventory records for the selected schools to determine the physical existence of property as listed on the school’s property inventory report. We examined the records for each school’s activity accounts. Samples of bank reconciliations were tested for completeness and accuracy. Disbursements were tested for proper use of purchase orders, requisitions, and supporting documentation in relation to School Board policies and procedures. We tested bank deposits against pre-numbered receipts for propriety and traced them to the activity ledger. We calculated gross profit percentage on concession sales where applicable and performed reasonableness test on other receipt categories. In the schools with athletic programs, we also tested the gate receipt reconciliations to bank deposits and the activity ledger.
Following are the findings of our procedures listed by school:
Franklinton Elementary School:
Fixed Assets were randomly selected from the inventory list. Fifty-three items were chosen; we found 89% of the items selected and, of the items found, 77% had identification tags.
Bank Reconciliations appear to be mathematically correct, reconciling items proper and in balance with the activity ledger.
Cash Disbursements - Purchase orders and requisitions were not issued in compliance with school board policy. Invoices were not defaced as being paid; however, the corresponding purchase order was. All items tested were supported by the proper documentation, and invoices, purchase orders and requisitions were signed by the principal. All canceled checks tested appeared to be proper and in agreement with the activity ledger.
Cash Receipts appear to be properly accounted for, deposited intact and in a timely manner. Tracing from receipt to deposit to activity ledger was a smooth process. Concessions netted a gross profit of 26%.
Pine High School:
Fixed Assets were randomly selected from the inventory list. One hundred and ten items were chosen; we found 52% of the items selected, and, of the items found, 29% had identification tags.
Bank Reconciliations appear to be mathematically correct and in balance with the activity ledger. There were several old outstanding checks at year end that need to be voided or otherwise settled.
Cash Disbursements - Purchase orders and requisitions were not issued in compliance with school board policy. Disbursements tested were properly documented, defaced and posted to the activity ledger. Of the invoices tested, 70% were signed by the principal. All canceled checks tested appeared to be proper and in agreement with the activity ledger.
Cash Receipts appear to be properly accounted for, deposited intact and in a timely manner. Tracing from receipt to deposit to activity ledger was a smooth process. Cash is taken from concession receipts to provide “start up” cash for athletic events; however, in all items tested, these funds were deposited the following day and labeled appropriately. Cash ticket reconciliations were proper and corresponding cash was deposited timely and recorded in the activity ledger. Concessions netted a 25% gross profit to the school.
Thomas Jr. High School:
Fixed Assets were randomly selected from the inventory list. Fifty-seven items were chosen; we found 93% of the items selected and, of the items found, 83% had identification tags.
Bank Reconciliations appear to be mathematically correct, reconciling items proper and in balance with the activity ledger.
Cash Disbursements - Purchase orders and requisitions were not issued in compliance with school board policy. Disbursements tested were properly documented, defaced and posted to the activity ledger. Of the invoices tested, only 20% were signed by the principal. All canceled checks tested appear to be proper and in agreement with the activity ledger.
Cash Receipts could not be traced in a numerical sequence to bank deposits. Deposits were not made in a timely manner. Tracing from receipt to deposit to activity ledger was difficult due to lack of receipt description. Cash was used from concession receipts to provide “start up” cash for athletic events; these funds were deposited the following day as concession receipts. Cash ticket reconciliations were proper and corresponding cash was deposited timely and recorded in the activity ledger. Concessions netted a 29% gross profit to the school.
Wesley Ray Elementary School:
Fixed Assets were randomly selected from the inventory list. Twenty-seven items were chosen. We found 91% of the items selected and, of the items found, 52% had identification tags.
Bank Reconciliations appear to be mathematically correct and in balance with the activity ledger. However, they were difficult to reconcile because canceled checks were not filed with the statements in which they cleared.
Cash Disbursements - Purchase orders and requisitions were not issued in compliance with school board policy. Requisitions were not used at all. Purchase orders were usually dated after the invoice date, and on numerous occasions there was no invoice to support the disbursement. Invoices were not defaced and were not signed by the principal. All canceled checks tested appeared to be proper and in agreement with the activity ledger.
Cash Receipts could not be properly accounted for from receipt book to bank deposits. There were deposits without receipts and totals of receipts per receipt book did not match deposits. Receipts did not have adequate description as to source of funds, and deposits were not made timely. Concessions netted a negative gross profit to the school. Several times during the year concession invoices were more than 90 days outstanding.
Angie Junior High School:
Fixed Assets were randomly selected from the inventory list. Forty-five items were chosen; we found 100% of the items selected and, of the items found, 96% had identification tags.
Bank Reconciliations appear to be mathematically correct, reconciling items proper and in balance with the activity ledger.
Cash Disbursements - Of the items tested, 39% of the purchase orders and requisitions were not issued in compliance with school board policy. Invoices were not defaced as being paid; however, the corresponding purchase order was. All items tested were supported by the proper documentation, and invoices, purchase orders and requisitions were signed by the principal.
Cash Receipts appear to be properly accounted for, deposited intact but not in a timely manner. Tracing from receipt to deposit to activity ledger was a smooth process. Cash is taken from concession receipts to provide ‘start up” cash for athletic events, however in all items tested, these funds were deposited the following day and labeled appropriately. Cash ticket reconciliations were proper and corresponding cash was deposited timely and recorded in the activity ledger. Concessions netted a 18% gross profit to the school.
Varnado Elementary School:
Fixed Assets were randomly selected from the inventory list. Twenty-eight items were chosen. We found 100% of the items selected and, of the items found, 68% had identification tags.
Bank Reconciliations appear to be mathematically correct, reconciling items proper and in balance with the activity ledger.
Cash Disbursements - Purchase orders and requisitions were issued in compliance with school board policy. Invoices were not defaced as being paid; however, the corresponding purchase order was. All items tested were supported by the proper documentation. The principal only signed 50% of the invoices tested. All canceled checks tested appeared to be proper and in agreement with the activity ledger.
Cash Receipts appear to be properly accounted for, deposited intact, but not in a timely manner. Deposits were normally made only two to four times a month. Tracing from receipt to deposit to activity ledger was a smooth process. Concessions netted a gross profit of 27%.
Franklinton Primary School:
Fixed Assets were randomly selected from the inventory list. One hundred and eight items were chosen. We found 73% of the items selected and, of the items found, 78% had identification tags.
Bank Reconciliations appear to be mathematically correct, reconciling items proper and in balance with the activity ledger.
Cash Disbursements - Purchase orders and requisitions were not issued in compliance with school board policy. Requisitions were not used. Of the invoices tested, only 23% were signed by the principal. Invoices were not defaced as being paid; however the corresponding purchase order was. All canceled checks tested appeared to be proper and in agreement with the activity ledger.
Cash Receipts could not be properly accounted for from receipt book to bank deposit. Deposits were made in a timely manner, but several of the deposits tested exceeded the corresponding receipts. Concessions netted a 31% gross profit to the school.
Mt. Hermon School:
Fixed Assets were randomly selected from the inventory list. One hundred seventeen items were chosen. We found 95% of the items selected and, of the items found, 71% had identification tags.
Bank Reconciliations appear to be mathematically correct, reconciling items proper and in balance with the activity ledger.
Cash Disbursements - Of the items tested, 63% of the purchase orders and requisitions were issued in compliance with school board policy. Invoices were not defaced as being paid; however, the corresponding purchase order was. All items tested were supported by the proper documentation, and invoices, purchase orders and requisitions were signed by the principal.
Cash Receipts appear to be properly accounted for, deposited intact but not in a timely manner. Most deposits were made weekly. Tracing from receipt to deposit to activity ledger was a smooth process. Cash ticket reconciliations were proper and corresponding cash was deposited timely and recorded in the activity ledger. Concessions netted a 22% gross profit to the school.
We were 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, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our 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.
Durden and Alonzo, CPA