The Washington Parish School Board met in regular session on the above date with the following members present: President Harold Smith, Karl Bickham, Juanita Barker, Holly James, Hayward Boone, Bruce Brown, Freddie Jefferson, and Susanne Jones. Absent: Richard N. Thomas.
Agenda Item #1 - Call to order.
The meeting was called to order by President Smith. He welcomed guests and news media present.
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 October 24, 1996, regular board meeting.
It was moved by Karl Bickham, seconded by Susanne Jones, that the Board adopt the minutes of the October 24, 1996, regular board meeting as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Report from KPMG Peat Marwick, Certified Public Accountants, regarding the 1995-96 audit of general purpose financial statements (Beth Fussell).
Mr. Joey Richard, Audit Partner, briefly reviewed the audit report with the Board. Copies of the entire report were provided for board members. Mr. Richard stated that the Board received an unqualified audit. President Smith expressed appreciation to the business department staff for the good report.
Agenda Item #6 - Recognize Parish Outstanding Teachers (Richard Kennedy).
Mr. Richard Kennedy, Assistant Superintendent, assisted by Mrs. Eathel Brock, Principal, Franklinton Primary School, Mrs. Linda Crain, Principal, Franklinton Jr. High School, and Mrs. Debra Wilkerson, Faculty Coordinator, Franklinton High School, recognized and presented plaques to the following Parish Outstanding Teachers:
Outstanding Elementary Teacher: Rosemary Graham, Franklinton Primary School
Outstanding Jr. High Teacher: Elise Knight, Franklinton Jr. High School
Outstanding Senior High Teacher: Sylvia Smith, Franklinton High School
On behalf of the Board, Superintendent Fowler congratulated these teachers for their accomplishments and expressed appreciation for the outstanding work they are doing in their classrooms.
Agenda Item #7 - Recognize recipients of $500.00 Special Education Grants (Pamela Williford).
Dr. Pamela Williford, Supervisor, Special Education, recognized the following recipients of $500.00 Special Education Grants: Stephanie Smith - Franklinton Elementary School; Ricky Payne - Thomas Jr. High School; Freida Matschnig and Sheree Voth - Enon Elementary School.
Agenda Item #8 - Report from Durden & Alonzo, Certified Public Accountants, regarding the 1995-96 financial records of Angie Jr. High School and Mt. Hermon School (Beth Fussell).
Bill Durden presented the following report regarding the 1995-96 financial records of Angie Jr. High School and Mt. Hermon School:
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES -PREPARED FOR WASHINGTON PARISH SCHOOL BOARD
“We have performed the procedures listed below, which were agreed upon 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 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. We also inspected property items to determine if they were identified as property of the school and numbered in accordance with the property inventory list. We examined the records for each school’s activity accounts. Three months of bank reconciliations were tested for completeness and mathematical accuracy. Disbursements were tested for proper use of requisitions, purchase orders and supporting documentation in relation to 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 percentages on concession sales and performed reasonableness test on other receipt categories where applicable. In the schools’ athletic programs, we tested the gate receipt reconciliations to bank deposits and the activity ledger. We also verified the accountability of pre-numbered tickets used throughout the year for athletic events.
Following are the findings of our procedures listed by school:
Angie Jr. High School
Fixed Assets were randomly selected from the inventory list and the school’s premises. Ninety items were chosen. We found 92% of the items selected and, of the items, found 73% had identification tags. The percentages of items found and tagged are down from last year. The inventory list is still not broken down by room. Desks, chairs, filing cabinets, and overhead projectors are listed together. We suggest the inventory be listed by room, even down to storerooms. Teachers should be made aware of the inventory items in their rooms at the beginning of school year, and any transfer should be communicated to the office or person in charge of property inventory. Capital items purchased through activity accounts are not being added to the property inventory list. A system needs to be developed to insure the School Board Office will be notified and items can be added to list and tagged. It is easier to locate property at Angie than at any other school. With a few minor changes, the inventory list would be in excellent shape.
Bank Reconciliations tested were mathematically correct, reconciling items proper and in balance with the activity ledger. Beginning and ending balances were traced to prior and subsequent year balances; however, we could not follow each month-to-month balance due to the lack of proper printouts of the activity account ledgers. The monthly printout recapping activity account balances should be on file at the school. The end of the year, year-to-date activity account ledger should also be maintained as part of the school’s financial records.
Cash Disbursements - Of the items tested, 28% 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. Most items tested were supported by the proper documentation, and invoices, purchase orders and requisitions were signed by the principal. There were several items in the test sample that did not have an invoice as part of the supporting documentation. On the invoices examined, purchase order numbers were not documented.
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 not a smooth process. The bookkeeper needs to document receipt numbers on the deposit tickets and note on the last receipt the total amount of the deposit. Cash ticket reconciliations from athletic events were proper, corresponding cash was deposited intact and recorded appropriately in the activity ledger. Deposits were not made timely, normally only once a week. Concessions netted a 20% gross profit to the school.
Mt. Hermon School
Fixed Assets were randomly selected from the inventory list and from the school premises. One hundred-eighty-six items were chosen. We found 84% of the items selected and, of the items, found 64% had identification tags. The percentage of items found and tagged was less than last year. The inventory list is not completely broken down by room, and finding items was somewhat difficult. Several items selected from the school premises were not on the list. The items not on the list were found to be items purchased through the school’s activity accounts. A system needs to be developed to insure that items purchased through activity accounts are added to the inventory list and tagged. If Mt. Hermon School will get their inventory list broken down by room and get activity account purchases recorded on list, then the property inventory should properly reflect the school’s property.
Bank Reconciliations tested were mathematically correct, reconciling items proper and in balance with the activity ledger. Beginning and ending balances were traced to prior and subsequent year balances with no exceptions noted. Cash balances were verified, month to month, without exception.
Cash Disbursements - School personnel and records show improvement in adherence to the school board’s purchase policy; however, purchase order numbers were not documented on invoices. 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 tested were 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 receipt documentation is very detailed and provides an excellent audit trail. Cash ticket reconciliations were proper, and corresponding cash was deposited intact and recorded appropriately in the activity account ledger. Concessions netted a 21% gross profit to the school. Other revenues for which reasonableness procedures were applied were found to be without exception.
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.”
Agenda Item #9 - Consider a motion to approve allocation to schools for the 1996-97 year operating budgets (Adren Raybourn).
Upon the recommendation of Adren Raybourn, Director of Finance, it was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board approve the following allocations to schools for the 1996-97 operations budgets:
Allocation to Schools for 1996-97 Fiscal Year Operating Budgets
$35.00 Per Pupil for Elementary
$45.00 Per Pupil for Secondary
SCHOOL TOTAL PER PUPIL ADJ. NET ALLOCATION
Angie Jr. High $ 9,135.00 $ 9,135.00
Enon Elementary 9,170.00 9,170.00
Franklinton Primary 15,330.00 15,330.00
Franklinton Elementary 14,910.00 14,910.00
Franklinton Jr. High 18,270.00 18,270.00
Franklinton High 32,040.00 32,040.00
Mt. Hermon 22,560.00 22,560.00
Pine 23,620.00 - $ 2,000.00 21,620.00
Thomas 14,910.00 14,910.00
Varnado Elementary 5,040.00 5,040.00
Varnado High 14,850.00 14,850.00
Wesley Ray Elementary 10,430.00 10,430.00
TOTALS $ 190,265.00 -$ 2,000.00 $ 188,265.00
Motion carried unanimously.
Agenda Item #10 - Discuss and take appropriate action regarding employing additional Special Education Paraprofessionals at Franklinton Primary School, as needed (Pamela Williford).
Following discussion, it was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board advertise for ten (10) Special Education Paraprofessional positions, interview applicants, rank the top ten (10) applicants, and hire as needed. Motion carried unanimously.
Agenda Item #11 - Consider a motion to follow State guidelines and qualifications for filling administrative positions (Dennie Fowler).
Superintendent Fowler reviewed this item, which was discussed at the November committee meeting. He stated that Washington Parish has been exceeding State guidelines for filling administrative positions, in that we have been requiring a Master’s Degree Plus 30 Hours. The system’s Personnel Evaluation Committee has recommended that a Plus 30 no longer be required for administrative positions. Following discussion, it was moved by Karl Bickham, seconded by Freddie Jefferson, that this item be tabled for further discussion at the December committee meeting. FOR: Karl Bickham, Juanita Barker, Hayward Boone, Harold Smith, Bruce Brown and Freddie Jefferson. OPPOSED: Holly James and Susanne Jones. ABSENT: Richard N. Thomas. Motion carried.
Agenda Item #12 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Hayward Boone, seconded by Holly James, that the Board approve the following Personnel and Transportation Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RETIREMENT RESIGNATION:
Pine School: Ann B. McKenzie, Regular Teacher, Retirement Resignation effective January 13, 1997, and waive requirement of completing a second semester of service following the sabbatical leave granted her for the 1995-96 school year.
DISABILITY RETIREMENT RESIGNATION:
Franklinton Primary School: Carolyn F. Magee, Bus Attendant, Disability Retirement Resignation effective October 31, 1996.
RESIGNATION:
Thomas Jr. High School: Michelle G. Thomas, Regular Teacher, Resignation effective October 30, 1996.
EMPLOY:
Pine School: Eva Causey, Temporary Full-time Food Service Technician, effective November 15, 1996, and for the remainder of the 1996-97 school year only (pending outcome of physical examination).
Pine School: Shanda Passman, Part-time Food Service Technician, effective November 15, 1996 (pending outcome of physical examination).
Thomas Jr. High School: Pamela Kleisch, Regular Teacher, effective October 31, 1996, and for the remainder of the 1996-97 school year only (replacing Michelle Thomas, who resigned).
Varnado High School: William Earl Spikes, Title I In-School Suspension Teacher, effective November 18, 1996, and for the remainder of the 1996-97 school year only (CIRCULAR 665).
TRANSPORTATION ADJUSTMENTS
ENON ELEMENTARY SCHOOL:Extend the route of Michael Sharp 1.0 mile one way to pick up Jeffrey Riviere. Effective date: October 2, 1996.
Deduct 2.0 miles one way from the route of Teresa Goings (Steven and Melinda Brown - no longer on route). Effective date: November 1, 1996.
Motion carried unanimously.
Agenda Item #13 - Superintendent’s Report.
Superintendent Fowler announced that November 17 - 23, 1996, is American Education Week.
It was moved by Freddie Jefferson, seconded by Holly James, that Debbie McClendon be allowed to address the Board. Motion carried unanimously. Ms. McClendon, parent of a Mt. Hermon School student, asked that the Board re-consider plans to move Cindy Stafford, Elementary Counselor, from Mt. Hermon. (Note: An item on Personnel Adjustments was the temporary transfer of Cindy Stafford, Elementary Counselor, Mt. Hermon School and Enon Elementary School, to Elementary Counselor, Enon Elementary School and Franklinton Primary School, effective November 18, 1996. This item was deleted just prior to the board meeting.)
Agenda Item #14 - Other business from board members.
None.
Agenda Item #15 - Consider a motion to adjourn.
It was moved by Bruce Brown, seconded by Freddie Jefferson, that the Board adjourn. Motion carried unanimously.
HAROLD R. SMITH, PRESIDENT
DENNIE FOWLER, SECRETARY