The Washington Parish School Board met in regular session on the above date with the following board members present: President Harold Smith, Karl Bickham, Juanita Barker, Holly James, Hayward Boone, Richard Thomas, Bruce Brown, and Freddie Jefferson. Absent: Susanne Jones.
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 January 28, 1999, regular board meeting.
It was moved by Hayward Boone, seconded by Holly James, that the Board adopt the minutes of the January 28, 1999, regular board meeting, as submitted to each board member. Motion carried unanimously.
President Smith requested that the January 14, 1999, minutes be corrected to reflect he voted in favor of Proposal #2 (Any bus purchased by a tenured driver shall not be older than fifteen (15) years from date of manufacture and shall be a minimum 60 passenger bus and meet all pertinent state requirements).
Agenda Item #5 - Presentation by Mrs. Mary Henderson, Principal, Franklinton Jr. High School (Dennie Fowler).
Mrs. Mary Henderson introduced Tyrone Magee, Vice President, Franklinton Jr. High School Student Council. Tyrone informed the Board that students are seeking donations for a new sign in front of the school which will inform visitors that Franklinton Jr. High School was added to the National Register of Historic Places. The total price for the sign and installation is $1,440.00, and thus far, a total of $950.00 has been raised.
Agenda Item #6 - Presentation by Dr. Pamela Williford, Supervisor, Special Education (Dennie Fowler).
Dr. Pamela Williford recognized Ms. Freida Matschnig, Special Education Teacher, Franklinton Jr. High School, a recent recipient of a $500.00 grant from the Council for Exceptional Children. Ms. Tonya Varnado, Special Education Teacher, Franklinton High School, also received a $500.00 grant.
Dr. Williford also recognized Ms. Kay Bell, Talented Art Teacher, Franklinton High School, who recently won an award of $150.00 for designing the cover for the Special Education Super Conference.
Agenda Item #7 - Discuss and take appropriate action regarding report from Durden and Alonzo on Franklinton High School, Pine School, and Thomas Jr. High School audits (Dennie Fowler).
Superintendent Fowler stated that Durden and Alonzo delivered the audit reports at the committee meeting held February 8, 1999. The audits should be made part of the minutes; therefore, he asked for a motion to accept the audit reports. It was moved by Freddie Jefferson, seconded by Karl Bickham, that the Board accept the audit reports from Durden and Alonzo on Franklinton High School, Pine School, and Thomas Jr. High School, as follows:
WASHINGTON PARISH SCHOOL BOARD
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 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. 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 the school board policies and procedures. We tested bank deposits against prenumbered receipts for propriety and traced them to the activity account ledger. We calculated gross profit percentages on concession sales and performed reasonableness test on other receipt categories where applicable.
Change in Engagement - Due to the schools’ schedules with year-end holidays, we were not able to start or complete this engagement within the time constraints of our engagement letter. As a result of this delay, the superintendent requested that we extend our examination to include the transactions of the current school year. Thus, the period covered by this report is July 1, 1997, through November 30, 1998, for Franklinton High School, and July 1, 1997, through December 31, 1998, for Pine High School and Thomas Junior High.
FRANKLINTON HIGH SCHOOL
Principal - Beverly Young
Secretary - Carritha Young and Terri Manning
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper and the reconciled balance equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent year balances to verify proper cutoffs with transactions recorded in the proper period and balances carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months we tested.
Cash Disbursements - For the items tested for the school year ended 6/30/98, school board policy was not, in all cases, adhered to regarding the proper sequence of issuance of requisitions, purchase orders and the purchase of items; however, the items tested in the current school year were found to be in compliance with school board policy. A properly executed requisition and purchase order were issued prior to the purchase or order of goods and services. Supporting documents were properly signed indicating approval to purchase, pay, and receipt of the item by the school. During the school year ended 6/30/98, there were several items posted to the incorrect activity account. Improvement in this area was, also, discovered in the examination of activity in the current school year. The documentation of transfers between activity accounts was found to be excellent.
The sponsor of each activity account is given a printout of the account they are responsible for on a monthly basis or upon request for their records. They are required to review this information and sign that the information is complete and correct.
All invoices were paid on a current basis, except those received after the end of school. These invoices were not paid until the school office resumed operations for the Fall semester, and some were 90 days old.
Cash Receipts - Franklinton High School has very good documentation supporting their cash receipt transactions. Their receipt book is balanced to the deposit slip and to the corresponding daily cash receipt report. All items tested were easily verified and traced to the activity account ledger. The only finding concerning cash receipt is the need for more frequent deposits to the bank in the school year ended 6/30/98; however, in the current school year, they have been making daily deposits. Deposits for athletic events are dropped at the night deposit after the event.
Ticket reconciliation forms are utilized for all athletic events, except baseball and softball. Our examination of these forms indicated a proper accounting for gate receipts and ticket inventory for the events supported by prenumbered ticket sales and ticket reconciliation forms.
Concessions - We calculated the gross profit percentage for the school’s concession operations for the school year ended 6/30/98 to be 26%, and for operations for July through November, 1998, gross profit was calculated to be 32%. All invoices for concession purchases were paid on a current basis, and receipts appear to be properly accounted for.
Fixed Asset Inventory - Assets were randomly selected from the inventory list and, also, from the school’s premises. Four hundred seventy-eight items were chosen. We found 86% of the items selected, and, of the items, found 98% had identification numbers. The percentages of items found and tagged are up considerably from the last time the inventory list was checked. The assets on the inventory list were broken down by building and then by room number. Some items are checked out of the Library, and a better checkout system needs to be adopted. Because the items were listed by room number, they were much easier to locate. Most items were clearly marked with a property number and as property belonging to Franklinton High School. Some work is still needed in the Agriculture and Music departments. Currently, a physical inventory is being completed by each teacher at the beginning and end of each school year. Fixed assets purchased from the school activity accounts were not included on the school’s inventory list. We suggest that a system be established that will enable the high school to notify the inventory personnel at the school board office when equipment is purchased. Overall, the control of the fixed asset inventory at Franklinton High School is very good. The inventory list is complete and accurate, and the safeguarding of the assets is satisfactory.
THOMAS JUNIOR HIGH SCHOOL
Principal - Carl Merritt
Secretary - Debra Creel and Diane Barber
Bank Reconciliations - The bank reconciliations tested were all found to be mathematically correct, balanced with the activity account ledger and reconciling items proper.
Cash Disbursements - Documentation of expenditures was found to be in compliance with school board policy for the majority of items tested. Isolated instances of noncompliance were found; that is, the date of issuance of requisition and purchase orders were after the invoice date. This was primarily noted in the year ended 6/30/98 disbursements. Improvement in application of purchase procedures was noted in the documentation of expenditures during the current school year. Items tested were posted to the proper account in the activity ledger. Invoices were paid in a timely manner. Cash disbursement journal information agrees with the ledger, supporting documentation, and canceled checks.
Thomas Junior High wrote a check for $334.00 in September, 1998, for its “startup” money for athletic events gate and concession. This money is maintained at the school throughout the football and basketball season. This is in violation of school board policy.
Cash Receipts - The items tested were properly balanced to a daily deposit, recorded to the correct activity account, and could be traced to the bank statement, without exception. Deposits were made daily.
Ticket reconciliation forms and prenumbered tickets were utilized for all athletic events. We verified their mathematical correctness and proper accounting for ticket inventory. Thomas Junior High counts and deposits, by night deposit, their gate and concession receipts the night of the event.
Concessions - For the school year ended 6/30/98, the gross profit from concessions was calculated to be 22.35%. For the period July 1, 1998, through December 31, 1998, the concession operations have netted a 28.13% gross profit. Athletic concessions for 1998 have netted a 35% gross profit.
Prior Examination Findings - We reviewed our findings from our examination of the school for the year ended June 30, 1995, and found improvement in all areas of discrepancy or noncompliance with school board policy.
Inventory - Fixed assets were randomly selected from the inventory list and, also, from the school’s premises. Seventy-eight items were chosen. We found 90% of the items selected, and of the items found, 97% had identification numbers. The percentages of items found and tagged are up considerably from the last time the inventory list was checked. The inventory list was broken down by building and room, and the items were easy to locate. As can be seen from the percentage of items with identification numbers, the property is clearly marked with a property number and as belonging to the Thomas Junior High School. There were some items that had been moved from one room to another. Currently, a physical inventory is being turned in by each teacher at the beginning and end of each school year. Fixed assets purchased from school activity accounts were included on the school’s inventory list. Overall, the control of the fixed asset inventory at Thomas Junior High School is excellent.
PINE HIGH SCHOOL
Principal Ed Deas, July 1, 1997 - June 30, 1998
Ronald Knight, July 1, 1998 - Present
Secretary - Pam Breland
Bank Reconciliation - During the school year ended 6/30/98, and before, there were three bank accounts maintained by the school, 1) General Activities of the school, 2) Quarterback Boosters, and 3) PTA account. As of January, 1999, these accounts have been consolidated to one checking account. The bank reconciliations examined were found to be mathematically correct. The balances agreed with the activity account ledgers, and reconciling items were valid.
Cash Disbursements - For the school year ended June 30, 1998, cash disbursements were issued in compliance with school board policy for the majority of items tested; however, there were several items when the invoice date was before the requisition and purchase order dates, and there were several disbursements that were missing the proper invoice or receipt. There were several disbursements coded to the improper account, ex: jackets for cheerleaders coded to general account. There were numerous expenditures coded to the general account for travel reimbursements (mileage, meals, lodging, conference fees) for the principals and faculty, approximately $2500.00 in value. An individual was paid wages from the general account of the school for janitorial services amounting to $2080.00. A check was written from the general account to Pine School Lunch for $251.35 for students not paying their lunch bill. There were two checks written in September, 1998, for football vendors with invoices dating from August, September and October, 1997, and January, 1998, for $2298.15 and $1097.03. The football activity account was allowed to carry a deficit balance from December, 1997, through May, 1998; purchases were authorized without regard to the deficiency in the account and with these two invoices outstanding.
For the period July 1, 1998, through December 31, 1998, cash disbursements were documented and accounted for in compliance with school board policy. The items tested were posted to the proper accounts, and there were no disbursements for travel reimbursements from the student activity accounts. The football activity account maintained a positive balance throughout this period, and at December 31, 1998, had a positive balance of $2629.00, where at the same time in 1997, the account had a negative balance of $3078.00.
Cash Receipts - For the school year 6/30/98, we were able to trace cash receipts to a deposit slip, to the activity account ledger, and to the bank statement, with no exceptions. For the current period, July 1 through December 31, 1998, the secretary began requiring anyone turning money into the office to use an “office deposit form.” This form contains the date, account name, breakdown of currency, coin, and checks, purpose of the deposit, signature of teacher and person receipting money. This form is attached to the computer-generated receipt, which is attached to the daily receipts report and deposit information. This procedure provides an excellent trail for documenting revenue coming into the school office. Deposits are made on a daily basis. Athletic event receipts are deposited, by night deposit, the night of the event.
Concessions - Pine High School has a full service contract with Coca Cola Bottling Co. for the operation of its drink machines. Commissions from these machines for the year ended 6/30/98, was $4652.25, and for the current school year have been $2449.00. The gross profit from operations of the school concessions for the year ended June 30, 1998, was 13%, and for the period July 1, 1998, through December 31, 1998, operations have netted a 26% gross profit.
Quarterback Booster Account - The quarterback booster account disbursement documentation did not follow school board policy. There were no invoices for any of the items purchased, and the requisition and purchase orders supporting the expenditure were dated the same date as the check. The deposit slips did not identify the sources of funds. This checkbook was not maintained by the school secretary, nor did she receipt or deposit the funds deposited into this account. She did record the transactions in the activity account ledger. There were no transactions in this account for the period July 1, 1998, through December 31, 1998, and the balance was transferred to the general account in January 6, 1999.
Parent Teacher Association - Disbursements from this account also lacked in following school board policy. The documentation was present; however, the requisitions and purchase orders were either not dated or were dated after, or the same as, the invoice or check. The source of funds deposited was not evident on the deposit slips, and a record of receipts balanced to the deposit was not maintained. This checkbook was not maintained by the school secretary, nor did she make the deposits or receipt the money. This bank account was closed and the money transferred to the general account in September, 1998.
Prior year findings - June 30, 1995
1. Purchase procedure, requisitions and purchase orders not issued in compliance with school board policy. As evidenced above, this finding was not totally corrected until the current school year, July 1 - December 31, 1998.
2. Cash was taken from concessions to use as “startup” for athletic events gate and concessions; however, the money was deposited and accounted for separately in an appropriate manner. This practice continued through the school year ending 6/30/98. Beginning in July, 1998, a check is written before each game for the “startup” money and is deposited with the gate receipts and concession receipts the night of the game.
Inventory - Fixed assets were randomly selected from the inventory list and, also, from the school’s premises. Two hundred sixty items were chosen. We found 78% of the items selected and, of the items found, 98% had identification numbers. The problem we found with the inventory listing was the number of items missing at the time the new principal took over. A complete inventory was taken by Mr. Knight, and he submitted five pages of request to discard items not located at the school but shown on the asset inventory list. These items had been eliminated from the inventory list we used. We were able to find the items selected from the listing, and almost all the items were found tagged. The low percentage reported above for items found was caused by the numerous items we selected from the classrooms that we could not find on the inventory list. Mr. Knight had obtained an inventory from each teacher, and those items which we could not find, were on the teacher’s inventory, but there had not been enough time to submit all the paperwork necessary to add the items to the school board’s list. The assets on the inventory list were broken down by building and then by room number, and they were easy to locate. Some items are checked out of the Library, and a better checkout system needs to be adopted. Most items were clearly marked with a property number and as property belonging to Pine School. Fixed assets purchased from school activity accounts were included on the school’s inventory list. There is still a considerable amount of work that needs to be done to the fixed asset inventory at Pine School. It would appear that a great amount of improvements have been made to the inventory list, and when the items shown on the individual teacher inventories are added to the school board’s asset listing, the inventory should be complete and accurate.
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 had 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,
/Signed/
Durden and Alonzo, CPAs
January 29, 1999
Agenda Item #8 - Discuss and take appropriate action regarding quotations received for Wesley Ray Elementary School roof repairs (William Brignac).
William R. Brignac, Jr., Supervisor of Maintenance, reviewed the quotations received for Wesley Ray Elementary School roof repairs, which were as follows: Ibos Roofing Company, Inc. - $86,032.00; Rowell Roofing, Inc. - $114,346.00; Robert Smith Roofing - $40,205.00. Upon the recommendation of Mr. Brignac, it was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board award the contract for Wesley Ray Elementary School roof repairs to Robert Smith Roofing in the amount of $40,205.00, which will be taken from CD proceeds and interest ($25,278.01 available), Angie School District Tax Fund ($10,000 expected to be available), and Wesley Ray Elementary School contingency fund ($7,220.53 available). Motion carried unanimously.
Agenda Item #9 - Consider a motion to renew the contract of employment for Robert Al Johnson, Supervisor of Instruction (Dennie Fowler).
Upon the recommendation of Superintendent Fowler, it was moved by Juanita Barker, seconded by Bruce Brown, that the Board renew the contract of employment for Robert Al Johnson, Supervisor of Instruction, for the period beginning April 1, 1999, and ending March 31, 2001. Motion carried unanimously.
Agenda Item #10 - Consider a motion to adopt the following revised Washington Parish School Board policies brought about by legislation: File: AD -School Year, File: AF - School Day, File: CE - School Superintendent, File: GBD -Employment of Personnel, and File: GBRJ - Substitute Teachers (Dennie Fowler).
It was moved by Freddie Jefferson, seconded by Hayward Boone, that the Board adopt the following revised Washington Parish School Board policies brought about by legislation: File: AD - School Year, File: AF - School Day, File: CE - School Superintendent, File: GBD - Employment of Personnel, and File: GBRJ - Substitute Teachers. Motion carried unanimously.
Agenda Item #11 - Consider a motion to adopt revised Washington Parish School Board policy File: II - Testing Program, brought about by recent Board of Elementary and Secondary Education action (Dennie Fowler).
It was moved by Juanita Barker, seconded by Holly James, that the Board adopt revised Washington Parish School Board policy File: II -Testing Program, brought about by recent Board of Elementary and Secondary Education action. Motion carried unanimously.
Agenda Item #12 - Consider a motion to adopt Washington Parish School Board policy File: BBC - Board Member Continuing Education, brought about by legislation (Dennie Fowler).
It was moved by Holly James, seconded by Bruce Brown, that the Board adopt Washington Parish School Board policy File: BBC - Board Member Continuing Education, brought about by legislation. Motion carried unanimously.
Agenda item #13 - Consider a motion to adopt Washington Parish School Board policy File: JS - Student Fees, Fines, and Charges, brought about by recent Board of Elementary and Secondary Education action (Dennie Fowler).
It was moved by Bruce Brown, seconded by Holly James, that the Board adopt Washington Parish School Board policy File: JS - Student Fees, Fines, and Charges, brought about by recent Board of Elementary and Secondary Education action. Motion carried unanimously.
Agenda Item #14 - Consider a motion to delete Washington Parish School Board policy File: JDF - Discipline of Students with Disabilities, which contains information no longer valid (Dennie Fowler).
It was moved by Hayward Boone, seconded by Holly James, that the Board delete Washington Parish School Board policy File: JDF - Discipline of Students with Disabilities, which contains information no longer valid. Motion carried unanimously.
Agenda Item #15 - Discuss and take appropriate action regarding Personnel and Transportation Adjustments (Richard Kennedy).
It was moved by Freddie Jefferson, seconded by Juanita Barker, that the following Personnel and Transportation Adjustments be approved, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Franklinton High School: Carritha Young, Part-time School Clerk, Resignation effective January 29, 1999.
EMPLOY:
Wesley Ray Elementary School: Mary Lynelle Myers, Special Education Pre-K Teacher, effective February 12, 1999, and for the remainder of the 1998/99 school year only - CIRCULAR 665.
TRANSPORTATION ADJUSTMENTS
ENON ELEMENTARY SCHOOL: Extend the route of Gilda McCain 10.3 miles one way (revised route due to transportation pilot). Effective date: January 19, 1999.
Deduct 11.9 miles one way from the route of Aulton Carter (revised route due to transportation pilot). Effective date: January 19, 1999.
FRANKLINTON SCHOOLS: Extend the route of Ron Sharp 1.0 mile one way to pick up Jamie Little. Effective date: January 20, 1999.
SPECIAL EDUCATION: Extend the route of Mary A. Simmons .4 mile one way to pick up two (2) Special Education students. Effective date: January 7, 1999.
Deduct 1.7 miles one way from the route of Mary A. Simmons (Special Education student no longer on route). Effective date: November 20, 1998.
Extend the route of Juanita Tullos 1.4 miles one way to pick up a Special Education student. Effective date: January 19, 1999.
THOMAS JR. HIGH SCHOOL: Extend the route of Richard E. Jenkins 1.8 miles one way to pick up James Morgan. Effective date: February 1, 1999.
Motion carried unanimously.
Agenda Item #16 - Superintendent’s Report.
Superintendent Fowler provided copies of the In-School Suspension Program for board members. He stated that the in-school suspension advisory committee will re-convene in April to consider recommendations for the next school year. Following a discussion of work details by students in in-school suspension, it was determined that Superintendent Fowler will notify principals that students will be allowed to work in the cafeteria for thirty (30) minutes immediately after lunch.
Superintendent Fowler gave a brief report on construction work at Varnado High School and Mt. Hermon School.
Agenda Item #17 - Other business from board members.
Karl Bickham requested that letters of commendation be sent to principals of schools receiving good audit reports from Durden & Alonzo.
Agenda Item #18 - Consider a motion to adjourn.
It was moved by Bruce Brown, seconded by Freddie Jefferson, that the Board adjourn. Motion carried unanimously.