The Washington Parish School Board met in regular session on the above date with the following members present: President Richard N. Thomas, Dan Slocum, Karl Bickham, Bruce Brown, Hayward Boone, Susanne Jones, Holly James, Matthew Tate, and Freddie Jefferson. Absent: None.
Agenda Item #1 - Call to order
The meeting was called to order by President Thomas. He welcomed School Board Attorney Wayne Kuhn, news media and guests.
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 July 17, 2003, regular board meeting.
It was moved by Dan Slocum, seconded by Bruce Brown, that the Board adopt the minutes of the July 17, 2003, regular board meeting, as submitted to each board member. Motion carried unanimously.
Agenda Item #5 - Discuss and take appropriate action regarding bids received for Enon Elementary School re-roofing (Dennie Fowler).
Superintendent Fowler reviewed the bids submitted for Enon Elementary School Re-Roofing. A total of four (4) bids were received, with Rowell Roofing, Inc., Columbia, MS, submitting the lowest bid in the amounts of $115,000.00 (Base Bid), $78,900.00 (Additive Alternate No. 1), $8,800.00 (Additive Alternate No. 2), and $18,800.00 (Additive Alternate No. 3), for a total of $221,500.00. Upon the recommendation of Architect Sam Fauntleroy and Superintendent Dennie Fowler, it was moved by Susanne Jones, seconded by Matthew Tate, that the Board approve the bid of Rowell Roofing, Inc. - Base Bid of $115,000.00, Additive Alternate No. 1 - $78,900.00, Additive Alternate No. 2 - $8,800.00, and Additive Alternate No. 3 - $18,800.00, for a total of $221,500.00, for re-roofing Enon Elementary School, enter into a contract with Rowell Roofing, Inc., and give notice to proceed. Motion carried unanimously. (SEE ATTACHED COPY OF BID TABULATION FORM.)
Agenda Item #6 - Adopt the millage rate(s) for the tax year 2003 (Beth Fussell).
It was moved by Hayward Boone, seconded by Dan Slocum, that the Board adopt the following resolution adopting the millage rate(s) for the tax year 2003:
RESOLUTION
BE IT RESOLVED that the Washington Parish School Board adopt the following millage rate(s) for the tax year 2003:
District Wide Tax for General Fund:
Constitutional Tax 3.91 Mills
General Operational Tax 5.12 Mills
General M & O Tax 5.12 Mills
General M & O Tax 4.83 Mills
School District Taxes:
Special Taxes
Angie District Maintenance Tax 5.12 Mills
Bond and Interest Taxes
Mt. Hermon District 42.0 Mills
Varnado District 24.0 Mills
Tax District #4 46.5 Mills
YEAS: Dan Slocum, Karl Bickham, Bruce Brown, Hayward Boone, Susanne Jones, Richard N. Thomas, Holly James, Matthew Tate, and Freddie Jefferson.
NAYS: None
ABSTENTIONS: None
ABSENT: None
CERTIFICATE
I hereby certify that the foregoing is a true and exact copy of a resolution adopted at a regular board meeting held on August 7, 2003, at which time a quorum was present and voting.
Franklinton, Louisiana, this 7th day of August, 2003.
________________________________
Dennie Fowler, Superintendent/Secretary
Motion carried unanimously.
Agenda Item #7 - Discuss and take appropriate action regarding student transfer requests for the 2003/2004 school year (Eathel Seal).
It was moved by Karl Bickham, seconded by Susanne Jones, that the Board approve the following student transfer requests for the 2003/2004 school year, as recommended by Eathel Seal, Supervisor of Child Welfare and Attendance:
STUDENT NAME HOME DISTRICT REQUESTED DISTRICT TYPE TRANSFER
Ard, Cody Richard Wesley Ray Thomas Hardship
Barber, Abigayle Pine Franklinton Hardship
Gordon, Christian Thomas Franklinton Hardship
Gordon, Tale'Drianna Thomas Franklinton Hardship
Locke, Carina Franklinton Pine Illness
Magee, Treat Aaron Pine Franklinton Academic
Maples, Sarah Varnado Franklinton Athletics
Osborne, Kayla Kaneisha Pine Thomas Hardship
Sorrells, Joel B. Pine Franklinton Illness
Trotter, John Mt. Hermon Franklinton Hardship
Williams, Antonia Mt. Hermon Franklinton Hardship
Pierce, Jr., Bruce Enon Franklinton Hardship
Motion carried unanimously.
Agenda Item #8 - Consider a motion to authorize Bus Operator Robert Bickham to purchase a 1993 International school bus to replace the 1986 Chevrolet bus he presently drives (Eathel Seal).
It was moved by Matthew Tate, seconded by Bruce Brown, that the Board authorize Bus Operator Robert Bickham to purchase a 1993 International school bus to replace the 1986 Chevrolet bus he presently drives. Motion carried unanimously.
Agenda Item #9 - Discuss and take appropriate action regarding Independent Accountant=s Report on Applying Agreed-Upon Procedures - Enon Elementary School and Pine School - William R. Durden, CPA (Dennie Fowler).
Superintendent Fowler stated that William R. Durden, CPA, delivered the Independent Accountant's Report on Applying Agreed-Upon Procedures for Enon Elementary School and Pine School at the committee meeting held August 4, 2003. The reports should be made part of the minutes; therefore, he asked for a motion to accept the reports. It was moved by Matthew Tate, seconded by Sue Jones, that the Board accept William R. Durden's Independent Accountant's Report on Applying Agreed-Upon Procedures for Enon Elementary School and Pine School, as follows:
WASHINGTON PARISH SCHOOL BOARD
INDEPENDENT ACCOUNTANT'S REPORT ON
APPLYING AGREED-UPON PROCEDURES
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 Enon Elementary School and Pine School for the year ended June 30, 2003. 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, 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 following records for the school's activity accounts. Three months of bank reconciliations were tested for completeness and mathematical accuracy. Cash 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 receipts for propriety, traced deposits to the bank statement for timeliness of deposit and traced them to the activity account ledger to verify proper recording. I calculated gross profit percentages on concession operations and performed reasonableness test on other receipt categories where applicable. I verified ticket reconciliation forms were utilized for gate receipts and performed reasonableness test on other receipt categories where applicable. 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 property of the school and numbered in accordance with the property inventory list.
ENON ELEMENTARY
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper and the reconciled balances equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent period balances to verify proper cutoffs, transactions were recorded in the proper period, and balances were carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months I tested. The beginning bank balance was $30,422.00, and the balance at June 30, 2003, was $47,444.00, resulting in a net increase of $17,022.00.
Cash Disbursements - Items examined were properly approved, documented and recorded in the accounts of the school in compliance with school board policy. Requisitions, purchase orders and invoices were issued in compliance with school board policy for 77% of the items tested. The 23% not in compliance, the purchase order was dated after the invoice or the principal did not sign the invoice. However, disbursement records were neat and orderly, allowing the verification process to be accomplished in an efficient manner.
Cash Receipts - My examination indicates that deposits are made timely and intact. Procedures for safeguarding and accounting for cash receipts are excellent. Receipts are balanced with the daily recap and properly recorded in the activity account ledger. Deposit tickets were complete and agreed with the daily report.
Concessions and Other Receipts - Concessions operations include candy and drink sales during school hours. Gross profit from concessions netted the school $4,890.00, a 27.67% gross profit. These funds appear to be properly accounted for and deposited in a timely manner. A drink machine is operated in the faculty lounge, with all proceeds benefitting the teacher's courtesy account. This machine netted a profit of $500.00, which calculated a gross profit of 32.47%.
School Pictures - The school netted a profit of $2,875.00 for fall and spring pictures administered by Lifetouch Pictures.
Book Fair - The school library netted a profit of $1,418.00 (27.41% gross profit) from its book fairs held during the school year.
Fixed Asset Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises. Of the 988 items contained on the school's property inventory, I selected a sample of 191 (19%)., I found 82% (69) of the items selected from the inventory list and 96% (102) of the items selected from the school's premises. I was unable to locate nineteen (19) items. Fifteen items shown on inventory list could not be located in the school, and 4 items selected from the school premises could not be located on the inventory list. There were some items transferred from one room to another room, which made finding the items difficult. I was able to locate most of the items with the help of school board personnel. The following two items purchased from activity funds should be listed on the school's inventory: (1) a covered walkway (metal) at a cost of $5,200.00, (2) a digital camera costing $500.00. The inventory records for Enon Elementary School were in fair condition, but they do need some work. Several items were very difficult to locate, even though the inventory was listed by room. Items found in one room were listed on the inventory in another room. It appears that all items, including desk, chairs and filing cabinets were listed by room. The items found were clearly marked with identification numbers for easy recognition. At present, no one is in charge of maintaining the inventory list. However, it is my understanding that teachers will be required to complete an inventory list of their room at the beginning of the school year, and these listings should be used to correct the Enon Elementary inventory list. It should be stressed to the teachers the importance of completing proper transfer sheets when items are permanently moved from one room to another.
Prior examination report findings - My prior examination at Enon Elementary School was for the period July 1, 2000, through June 30, 2001; there were no adverse findings as a result of that examination.
PINE SCHOOL
Bank Reconciliation - Each month tested was mathematically correct, all reconciling items proper, and the reconciled balances equaled the activity account ledger. Beginning and ending balances were traced to prior and subsequent period balances to verify proper cutoffs, transactions were recorded in the proper period, and balances were carried forward properly. There were no exceptions to school board policy concerning bank reconciliation procedures in the months I tested.
Cash Disbursements - The majority of items examined were properly documented and recorded in the accounts of the school in compliance with school board policy. Requisitions, purchase orders and invoices were issued in compliance with school board policy for 74% of the items tested. 3% of the items tested were overpaid. 6% were issued with an invoice and check amount that did not agree. 3% of the items tested did not have an invoice. 6% was posted to the wrong account. 3% of the items tested were issued with the invoice dated prior to the purchase order. Disbursement records were neat and orderly, allowing the verification process to be accomplished in an efficient manner.
Cash Receipts - My examination indicates that deposits were made timely and intact, with excellent documentation of receipts and safeguarding of funds. Funds from nighttime sporting events are dropped in the bank's night deposit by the deputy working the game. "Count Sheets" are used to document gate receipts and concession operations, requiring the signature of three counters.
Concessions and Other Receipts - Concession operations include snack sales during school hours, which netted the school a gross profit from operations of $9,197.96, 35.75%. These funds appear to be properly accounted for and deposited in a timely manner. All drink machines are operated on a full service contract basis and netted the school $7,206.25 in commissions for the period covered by this examination.
Athletic Gate Receipts - Ticket reconciliation forms were utilized for athletic events. My examination of these forms indicates a proper accounting for gate receipts and ticket inventory for the events supported by pre-numbered ticket sales and ticket reconciliation forms.
Inventory - Fixed assets were randomly selected from the inventory list and from the school's premises. Of the 1,971 items contained on the school's property inventory, 1 compiled a sample of 276 (14%). I found 94% (120) of the items selected from the inventory list and 85% (125) of the items selected from the school's premises. The low percentage for the items selected from the school premises was due to items from "Title I" inventory not being included on the school inventory. Of the twenty-two items I could not locate, fifteen were found on the Title I inventory. Inventory items were listed by room, except for desk (student and teacher), chairs, and filling cabinets. Assets were easy to locate. The items found had the identification numbers placed for easy recognition, and all items were clearly marked. Kendall McKenzie maintains the inventory list, and teachers are required to complete an inventory list of their room at the beginning and end of the school year. The teachers' lists show a complete inventory of the room. Mr. McKenzie has done a great job in getting the inventory list in such good shape. The inventory list at Pine is in excellent condition, with the exception of the Title I items not included on the inventory list, and Mr. McKenzie has no control over this aspect of the inventory records.
Prior Examination Report Findings - My prior examination of Pine School was for the period ending January 16, 2002; there were no adverse findings as a result of that examination.
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 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.
William R. Durden, CPA
July 31, 2003
Motion carried unanimously.
Agenda Item #10 - Consider a motion to change the effective date of Frances Varnado's contract as Principal, Enon Elementary School, from July 21, 2003, to July 28, 2003 (Dennie Fowler).
Upon the recommendation of Superintendent Fowler, it was moved by Hayward Boone, seconded by Bruce Brown, that the Board change the effective date of Frances Varnado's contract as Principal, Enon Elementary School, from July 21, 2003, to July 28, 2003. Motion carried unanimously.
Agenda Item #11 - Discuss and take appropriate action regarding Personnel Adjustments (Richard Kennedy).
Richard Kennedy stated that Franklinton Jr. High School had received a one-year grant to set up a wireless technology lab and would need a part-time teacher for the lab. He recommended that Jennifer McElveen, a regular teacher at Franklinton Jr. High School, be made a part-time regular teacher and part-time technology teacher in the lab, and that Jessica Young be employed as a part-time regular teacher for the time Mrs. McElveen would be in the lab. It was moved by Freddie Jefferson, seconded by Karl Bickham, that the Board add to the Personnel Adjustments the recommendation of the assistant superintendent regarding Franklinton Jr. High School part-time positions. Motion carried unanimously.
It was moved by Susanne Jones, seconded by Karl Bickham, that the Board approve the following Personnel Adjustments, as recommended by Richard Kennedy, Assistant Superintendent:
PERSONNEL ADJUSTMENTS
RESIGNATION:
Enon Elementary School: Lynda Comeaux, Kindergarten Teacher, Resignation effective August 4, 2003.
Franklinton Primary School: Melissa Simmons, Bus Attendant, Resignation effective August 5, 2003.
Franklinton High School: Steve Bullock, Regular Teacher, Resignation effective August 6, 2003.
Mt. Hermon School: Tina Smith, Academically Gifted Teacher, Resignation effective August 4, 2003.
REQUEST FOR LEAVE:
Varnado High School: Nancy Jenkins, Regular Teacher, Sick Leave/Extended Sick Leave and then Leave Without Pay effective the entire 2003/2004 school year.
CHANGE OF EMPLOYMENT STATUS:
Jerry Hutcheison, Regular Teacher, Angie Jr. High School, TO Special Education Teacher, Angie Jr. High School, effective the beginning of the 2003/2004 school year (CERTIFIED).
Virginia P. Breland, Regular Teacher, Pine School, TO Class-Size Reduction Teacher, Pine School, effective the beginning of the 2003/2004 school year.
Jennifer McElveen, Regular Teacher, Franklinton Jr. High School, TO Part-time Regular Teacher, Franklinton Jr. High School, and Part-time LINCS Technology Instructor, Franklinton Jr. High School, effective the 2003/2004 school year only.
TRANSFER:
Shelia Barber, Bus Operator, Franklinton Schools, TO Bus Operator, Pine School, effective the beginning of the 2003/2004 school year (Rusty Barber's former route).
EMPLOY:
Enon Elementary School: Erika S. Bigler, Kindergarten Teacher, effective the 2003/2004 school year only (Pending OFAT certification).
Franklinton Primary School: Dana F. Starkey, Kindergarten Teacher, effective the Fall semester only of the 2003/2004 school year (Pending OFAT certification).
Franklinton Primary School: Dwight D. Bickham, Custodian, effective August 11, 2003.
Franklinton Primary School: Pamela M. Warren, Bus Attendant, effective August 12, 2003.
Franklinton Primary School: Natalie R. Hatteberg, Special Education Bus Operator, effective the beginning of the 2003/2004 school year (Pending drug test).
Franklinton Primary School: Kattie Barber, Bus Attendant, effective the beginning of the 2003/2004 school year.
Franklinton Elementary School: Beshundra N. Rogers, Regular Teacher, effective the Fall semester only of the 2003/2004 school year (CERTIFIED).
Franklinton Jr. High School: Valerie Marie Talley, Special Education Teacher, effective the 2003/2004 school year only (Pending TAT certification).
Franklinton Jr. High School: Jessica Young, Part-time (2 day) Regular Teacher, effective the 2003/2004 school year only (Pending TAT certification).
Franklinton High School: Jeremy Keith Gueldner, Regular Teacher, effective the 2003/2004 school year only (Pending TAT certification).
Franklinton High School: Christopher D. Talley, Band Teacher, effective the 2003/2004 school year only (Pending TAT certification).
Franklinton High School: Thomas A. Cagle, Regular Teacher, effective the 2003/2004 school year only (Pending TAT certification).
Pine School: Patricia A. Hawkins, Regular Teacher (Secondary), effective the 2003/2004 school year only (Pending OFAT certification).
Pine School: Kathy Straughan, Regular Teacher (Elementary), effective the 2003/2004 school year only (Pending TAT certification).
Thomas Jr. High School: Tammy W. Voth, Kindergarten Teacher, effective the 2003/2004 school year only (Pending OFAT certification).
Varnado High School: Clara Bilal, regular Teacher, effective the 2003/2004 school year only (CERTIFIED).
Motion carried unanimously.
Agenda Item #12 - Superintendent's Report.
At the request of Superintendent Fowler, it was moved by Holly James, seconded by Bruce Brown, that the following item be added to the agenda: Consider a motion to approve Bus Operator Michelle Blackburn's request to place her second bus, a 1985 Ford, in the spare bus pool. Motion carried unanimously. It was moved by Holly James, seconded by Bruce Brown, that the Board approve Bus Operator Michelle Blackburn's request to place her second bus, a 1985 Ford, in the spare bus pool. Motion carried unanimously.
Superintendent Fowler reported that August 14, 2003, is the substantial completion date for the re-roofing projects at Wesley Ray Elementary School and Franklinton Jr. High School.
Agenda Item #13 - Other business from board members.
Holly James stated that the Board Personnel Committee met and is recommending that the Board wait until the next board meeting to authorize advertisement for the new position in the central office.
Following discussion, it was agreed that the Board Personnel Committee will review the organizational chart, rather than a special committee being appointed. President Thomas asked Matthew Tate to meet with the personnel committee when the organizational chart is reviewed.
Holly James scheduled a Board Personnel Committee meeting on August 21, 2003, at 5:30 P.M.
Superintendent Fowler stated that, after Sam Fauntleroy returns from vacation, he will schedule a meeting with the committee appointed to negotiate a contract with W. G. Yates & Sons Construction to provide construction management services.
Agenda Item #14 - Consider a motion to adjourn.
It was moved by Hayward Boone, seconded by Richard Thomas, that the Board adjourn. Motion carried unanimously.