The Washington Parish School Board met in regular session on the above date with the following board members present: President Harold Smith, Juanita Barker, Holly James, Susanne Jones, Hayward Boone, Richard Thomas, Bruce Brown and Freddie Jefferson. Absent: Karl Bickham.
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 November 12, 1998, regular board meeting.
It was moved by Susanne Jones, seconded by Bruce Brown, that the Board adopt the minutes of the November 12, 1998, regular board meeting. Motion carried unanimously.
Agenda Item #5 - Report from KPMG Peat Marwick, Certified Public Accountants, regarding the 1997/98 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).
Assistant Superintendent Richard Kennedy, assisted by Alan Graham, Principal, Mt. Hermon School, and Beverly Young, Principal, Franklinton High School, recognized and presented plaques to the following Parish Outstanding Teachers:
Outstanding Elementary Teacher: Cynthia Alford, Mt. Hermon School
Outstanding Junior High Teacher: Lorraine Bickham, Mt. Hermon School
Outstanding Senior High Teacher: Toni Tageant, Franklinton High School
Superintendent Fowler and President Smith congratulated these teachers for their accomplishments and expressed appreciation for the outstanding work they are doing in their classrooms.
Agenda Item #7 - Presentation by Ali Wood, Talented Art Teacher, Mt. Hermon School - Recognition of Tabatha Kerbow, Over-all State Winner - School-to-Work Poster Contest (Dennie Fowler).
Mrs. Wood introduced Tabatha Kerbow, Over-all State Winner of the School-to-Work Poster Contest. Tabatha is a Talented Art student of Mrs. Wood at Mt. Hermon School. For attaining this honor, she will receive a $500 savings bond, and her classroom will receive a TV and VCR. The presentations will be made during a reception at the Governor’s Mansion on December 8, 1998.
Agenda Item #8 - Discuss and take appropriate action regarding bids received for the purchase of a new filing system for the School Board Office Vault (Beth Fussell).
Beth Fussell, Chief Accountant and Operations Manager, reviewed the bids received for purchase of a new filing system (mechanical high density mobile filing system) for the School Board Office vault, which were, as follows:
Associated Office Systems of Louisiana $26,740.00
Venable Office Equipment $31,950.00
Upon the recommendation of Beth Fussell, it was moved by Holly James, seconded by Juanita Barker, that the Board award the contract for the purchase of a mechanical high density mobile filing system for the School Board Office vault to the low bidder, Associated Office Systems of Louisiana, in the amount of $26,740.00. Motion carried unanimously.
Agenda Item #9 - Discuss and take appropriate action regarding bids received for the sale (salvage only) of the old music building at Mt. Hermon School (William Brignac).
Superintendent Fowler reported that no bids were received for the sale (salvage only) of the old music building at Mt. Hermon School, which allows disposal of the building to be determined by Alan Graham, Principal.
Agenda Item #10 - Consider a motion to authorize advertisement for bids for the purchase of Library Books (T. J. Butler, Jr.).
Upon the recommendation of T. J. Butler, Jr., Supervisor, Federally Assisted Programs, it was moved by Hayward Boone, seconded by Freddie Jefferson, that the Board authorize advertisement for bids for the purchase of Library Books. Motion carried unanimously. Mr. Butler informed the Board that the library books will be purchased with Title VI funds.
Agenda Item #11 - Consider a motion to adopt schedule of school board meetings for 1999 (Dennie Fowler).
It was moved by Freddie Jefferson, seconded by Bruce Brown, that the Board adopt the following schedule of school board meetings for 1999:
PUBLIC MEETINGS
ACT 707 OF 1977
REGULAR MEETINGS OF WASHINGTON PARISH SCHOOL BOARD - 1999
The Washington Parish School Board shall meet in regular session for the year 1999 at its legal domicile, the Washington Parish School Board Office Building, 800 Main Street, Franklinton, Louisiana, at 6:30 P.M., on the following dates:
THURSDAYS - SCHOOL BOARD MEETINGS MONDAYS - COMMITTEE MEETINGS
January 14, 1999 January 11, 1999
January 28, 1999
February 11, 1999 February 8, 1999
February 25, 1999
March 11, 1999 March 8, 1999
March 25, 1999
April 22, 1999 April 19, 1999
May 13, 1999 May 10, 1999
May 25, 1999 (Tuesday)
June 10, 1999 June 7, 1999
June 24, 1999
July 8, 1999 July 6, 1999 (Tuesday)
August 12, 1999 August 9, 1999
August 26, 1999
September 9, 1999 September 7, 1999 (Tuesday)
September 23, 1999
October 14, 1999 October 11, 1999
November 11, 1999 November 8, 1999
December 9, 1999 December 6, 1999
NOTE: ONLY ONE (1) REGULAR SCHOOL BOARD MEETING HAS BEEN SCHEDULED FOR THE MONTHS OF APRIL, JULY, OCTOBER, NOVEMBER, AND DECEMBER, 1999.
Motion carried unanimously.
Agenda Item #12 - Discuss and take appropriate action regarding bus operator survey (Anthony Triola).
Anthony Triola, Transportation Supervisor, gave the results of the recent bus operator survey concerning age limits for bus purchases and split checks to bus operators, which were, as follows:
1. Separate the salary and reimbursement expenses each month - drivers would get two separate checks.
52 YES 22 NO
2. New drivers being hired for first time must purchase a bus not older than 10 years, and a tenured driver may buy a bus 15 years old.
63 YES 11 NO
(Total present at meeting when survey was conducted - 74)
Superintendent Fowler informed the Board that an IRS ruling concerning split checks for bus operators has not been received but is expected sometime in December. Board action concerning these two items could possibly be taken at the first regular meeting in January.
Agenda Item #13 - Consider a motion to adopt proposed School Board Policy on extra buses owned by bus drivers (Anthony Triola).
Susanne Jones, Chairperson of the Transportation Committee, stated she would like to table this item until January, 1999. The Board was in agreement.
Agenda Item #14 - Consider a motion to authorize Carl Aulton Carter to purchase a 1991 66-passenger Chevrolet bus to replace the 1983 bus he currently operates (Anthony Triola).
Upon the recommendation of Anthony Triola, Supervisor of Transportation, it was moved by Susanne Jones, seconded by Juanita Barker, that the Board authorize Carl Aulton Carter to purchase a 1991 66-passenger Chevrolet bus to replace the 1983 bus he currently operates. Motion carried unanimously.
Agenda Item #15 - Discuss and take appropriate action regarding report from Durden and Alonzo on Franklinton Jr. High School Audit (Dennie Fowler).
Superintendent Fowler stated that Durden and Alonzo delivered the audit report at the committee meeting held November 30, 1998. The audit should be made part of the minutes; therefore, he asked for a motion to accept the audit report. It was moved by Holly James, seconded by Susanne Jones, that the Board accept the audit report from Durden and Alonzo on Franklinton Jr. High School, as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES
We 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 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 the schools’ activity accounts. All twelve 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 the school board policies and procedures. We attempted to test bank deposits against pre-numbered receipts for propriety and traced them to the activity account ledger. We calculated gross profit percentages on concession and coke sales and performed reasonableness test on other receipt categories where applicable.
FRANKLINTON JUNIOR HIGH SCHOOL
Bank Reconciliation - We examined all bank reconciliations for the year July 1, 1997, through June 30, 1998. There were some discrepancies of which we were unable to explain due to the lack of printed check registers detailing cash receipts and disbursement transactions. One month was not reconciled, two months the reconciliation did not agree with the activity account ledger, and several other reconciling problems were discovered. On one occasion, the ending balance for the bank on the account activity report was changed to begin the next month, without explanation or documented changes on the bank statement. We observed, through our procedures, numerous signed, blank checks, checks used out of sequence and blank or partially blank check stubs. The secretary was responsible for maintaining the checkbook; however, she was out due to illness over 40 days, and her job duties were not performed by anyone while she was out. We were unable to locate some deposit tickets for the year.
Cash Disbursements - Purchase orders and requisitions were not issued in accordance with school board policy. Complete supporting documentation for disbursements was not present in the items we examined. For the sample of disbursements we tested, only 40% were supported by an invoice, and 19% had no documentation. We found disbursements coded to improper accounts.
Cash Receipts - There were no receipts issued for money turned in to the office after September 27, 1997, and receipts issued before then could not be reconciled with deposit information. There was not an appropriate trail to follow for cash receipts. Deposit slips listed only the account to be charged for the revenue; however, there was not documentation maintained in the school’s records detailing the source of funds. Because of the lack of documentation of the source of revenue, we could not determine if revenue was properly posted in the account activity ledger. Deposits were not made daily, normally weekly or biweekly. Ticket reconciliation forms were not utilized to document revenue from sporting events.
Concessions - We calculated the gross profit percentage for the school’s concession operations for the year to be 14.62%. The low gross profit appears to have resulted from the theft of inventory from the concession room, which appears to have been corrected through the use of locks. The gross profit for operations so far this school year compute to be 40.67%. Coke machine operations netted a negative gross profit (operating loss of $373.16) for the year ended 6/30/98. Inventory control appears to be one of the main reasons for the loss of coke revenue. From the delivery process to storage at the school and almost unlimited access to the storage room, the school had virtually no control over coke inventory. As of September 15, 1998, coke operations for the current school year have netted a profit of $154.19 or 13.16% gross profit. We have suggested that the school change to a “full service” contract with Coke for the maintenance of the drink machines. Under a full service contract, the drink company fully services the machines, from loading with drinks to emptying and counting the money and pays the school a commission based on the amount of sales.
Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and from the school’s premises. One hundred-seventy five items were chosen. We found 94% of the items selected, and of the items found, 98% had identification numbers. The inventory records for Franklinton Junior High School were in excellent shape. Items are listed by room number and were very easy to locate. The identification numbers were placed for easy recognition on the items, and all items were clearly marked. Mrs. Loretta Rush has set up a check out system for all items controlled by the library (overhead projectors, recorders, televisions and VCRs, etc.). She is able to show exactly where each item is located and when it was placed in a particular room. This system should be adopted by all schools. Mrs. Rush had five pages of inventory additions for special education property, which she discovered was not shown on the school’s property inventory list. These items were located by room, clearly identified and the addition sheets properly completed. We discussed with the principal, Mrs. Henderson, and Mrs. Rush the establishing of a procedure to make sure any equipment purchased with activity funds would be added to the property inventory. Teachers are required to complete an inventory list at the beginning and end of each school year. This has been the best school property inventory that we have checked. The list can be maintained by room, and all items can be clearly marked as property belonging to the school system.
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.
Yours truly,
Durden and Alonzo, CPAs
November 6, 1998
Motion carried unanimously. Superintendent Fowler stated he would be making some recommendations regarding personnel at the next board meeting.
Agenda Item #16 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
Richard Kennedy, Assistant Superintendent, reviewed the Personnel and Transportation Adjustments, which were, as follows:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Franklinton High School: Carroll Domengeaux, II, Head Football Coach, Resignation effective January 13, 1999.
Mt. Hermon School: Tammy Voth, Regular Teacher, Resignation effective January 13, 1999.
REVISION:
Franklinton Primary School: Change effective date of sabbatical leave for Patri F. Gast, Regular Teacher, from beginning November 9, 1998, and ending June 2, 1999, to beginning November 16, 1998, and ending June 2, 1999.
CHANGE OF EMPLOYMENT STATUS:
Chance Smith, Lunchroom Worker, Mt. Hermon School, TO Custodian, Mt. Hermon School, effective January 14, 1999.
EMPLOY:
Franklinton Primary School: Glynda Toney, Regular Teacher, effective November 30, 1998, and for the remainder of the 1998/99 school year only - CERTIFIED (fill-in for Patri Gast, who is on sabbatical leave).
Franklinton Jr. High School: Theresa Diddon, School Clerk, effective December 4, 1998.
Mt. Hermon School: George Lance Jordan, Regular Teacher, effective December 7, 1998 - CERTIFIED (replacing Lin Alford).
Mt. Hermon School: Stacey Breaud, Regular Teacher, effective January 14, 1999, and for the remainder of the 1998/99 school year only - CERTIFIED (replacing Tammy Voth).
Thomas Jr. High School: Judith Thomas, Technology Assistant, effective December 4, 1998, through June 2, 1999.
Wesley Ray Elementary School: Doris Dillon, Full-time Lunchroom Worker, effective December 4, 1998 (pending outcome of physical examination).
TRANSPORTATION ADJUSTMENTS
FRANKLINTON SCHOOLS: Deduct 2.3 miles one way from the route of Faye Newman (Special Ed. student no longer on route). Effective date: November 2, 1998.
Extend the route of Billy Joe Dillon .6 mile one way to pick up John Jones. Effective date: November 3, 1998.
MT. HERMON SCHOOL: Extend the route of Bill Simmons 1.2 miles one way to pick up Megan and Barry Cooper. Effective date: October 5, 1998.
Extend the route of Alberta Buckley .2 mile one way to pick up Lashundra Magee. Effective date: September 21, 1998.
PINE SCHOOL: Extend the route of Linus Magee 2.0 miles one way to pick up Justin Climents. Effective date: November 30, 1998.
Deduct 1.3 miles one way from the route of Linus Magee (Student - Tori Copp - no longer on route). Effective date: November 30, 1998.
THOMAS JR. HIGH SCHOOL: Deduct 1.2 miles one way from the route of Kaye Magee (Student - Caye Coates - no longer on route). Effective date: November 12, 1998.
WESLEY RAY SCHOOL: Deduct 4.3 miles one way from the route of Yvonne Brumfield (Special Ed. student no longer on route). Effective date: October 20, 1998.
It was moved by Hayward Boone, seconded by Holly James, that employment of a Social Studies teacher at Varnado High School be added to the agenda. FOR: Hayward Boone, Holly James, Susanne Jones, Harold Smith and Richard Thomas. AGAINST: Juanita Barker, Bruce Brown and Freddie Jefferson. Motion carried.
It was moved by Hayward Boone, seconded by Susanne Jones, that the following name be added to the list of Personnel Adjustments: Employ: Varnado High School - Tate Kennedy, Regular Teacher, effective the Spring semester only of the 1998/99 school year -CERTIFIED (fill-in for Jack Bacot, who will be on sabbatical leave). FOR: Holly James, Susanne Jones, Hayward Boone, Harold Smith and Richard Thomas. AGAINST: Bruce Brown, Freddie Jefferson and Juanita Barker. Motion carried.
It was moved by Hayward Boone, seconded by Susanne Jones, that the Board approve the Personnel and Transportation Adjustments: FOR: Juanita Barker, Holly James, Susanne Jones, Hayward Boone, Harold Smith, and Richard Thomas. AGAINST: None. ABSTENTIONS: Bruce Brown and Freddie Jefferson. ABSENT: Karl Bickham. Motion carried.
Agenda Item #17 - Superintendent’s Report.
Superintendent Fowler stated that a special board meeting is being scheduled for January 7, 1999, at 6:30 P.M., for the following purposes:
1. Appoint board member for District 8 to serve until the special election to be held in March, 1999;
2. Administer Oath of Office to all board members;
3. Hear presentation on accountability.
Superintendent Fowler expressed condolences to family and friends of Paul Dillon, former District 3 board member, who passed away November 27, 1998. Mr. Dillon served on the Board from January 1, 1985, through December 31, 1990.
Superintendent Fowler informed the Board of a recent meeting at Pine School with members of a steering committee that has been formed to study facility improvements.
Agenda Item #18 - Other business from board members.
President Smith wished everyone a Merry Christmas.
Agenda Item #19 - Consider a motion to enter into Executive Session under LA R.S. 42:6.1A(4) regarding a personnel matter (Harold Smith).
It was moved by Susanne Jones, seconded by Hayward Boone, that the Board enter into Executive Session under LA R.S. 42:6.1A(4) regarding a personnel matter. Motion carried unanimously.
Agenda Item #20 - Consider a motion to return to regular session.
It was moved by Hayward Boone, seconded by Freddie Jefferson, that the Board return to regular session. Motion carried unanimously.
Agenda Item #21 - Consider a motion to act on restitution regarding Wayne Penton on behalf of Wesley Ray Elementary School (Dennie Fowler).
It was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board accept $25,000.00 restitution regarding Wayne Penton on behalf of Wesley Ray Elementary School. Roll call vote was, as follows:
District 1 - Harold Smith FOR
District 2 - Karl Bickham ABSENT
District 3 - Bruce Brown AGAINST
District 4 - Richard Thomas FOR
District 5 - Hayward Boone FOR
District 6 - Susanne Jones FOR
District 7 - Holly James FOR
District 8 - Juanita Barker AGAINST
District 9 - Freddie Jefferson FOR
The vote being six (6) FOR, two (2) AGAINST, and one (1) ABSENT, the motion carried.
Bruce Brown stated, “The reason I voted against accepting any monies from the person in question is because it is my conviction that we should allow the case to be adjudicated, and at that time, it would be the most appropriate time to accept restitution in any form.”
Agenda Item #22 - Consider a motion to adjourn.
It was moved by Holly James, seconded by Freddie Jefferson, that the Board adjourn. Motion carried unanimously.
HAROLD R. SMITH, PRESIDENT
DENNIE FOWLER, SECRETARY