AUGUST 2, 2012
DRAFT
THE VERNON PARISH SCHOOL BOARD CONVENED IN REGULAR SESSION AT 10:00 A.M. ON AUGUST 2, 2012, 201 BELVIEW ROAD, LEESVILLE, LOUISIANA. PRESIDENT PERKINS CALLED THE MEETING TO ORDER AND ON ROLL CALL THE FOLLOWING MEMBERS WERE PRESENT:
MICHAEL PERKINS, PRESIDENT
RANDI GLEASON, VICE-PRESIDENT
VERNON L. TRAVIS JR.
MEL HARRIS
ROBERT PYNES JR.
DOUG BRANDON
JERRY JEANE
RANDY MARTIN
STEVE WOODS
GERALD COOLEY
COL. ROGER L. SHUCK
ABSENT: RICHARD SCHWARTZ
JOHN BLANKENBAKER
There was also present Mr. Jackie D. Self, Secretary of the Board.
The meeting was opened in prayer by Mel Harris.
The Pledge of Allegiance was led by Mel Harris.
On motion of Randy Martin, seconded by Doug Brandon, the Board voted to approve the minutes of the July 10, 2012 regular meeting and dispense with the reading of the minutes.
Tim Ward discussed the LA Compliance Questionnaire for the Vernon Parish School Board and the Vernon Parish Sales Tax Agency and noted that this approval was a part of the annual audit. On motion of Doug Brandon, seconded by Randi Gleason, the Board voted to approve the LA Compliance Questionnaire for the Vernon Parish School Board and the Vernon Parish Sales Tax Agency.
LOUISIANACOMPLIANCE QUESTIONNAIRE
____August 2, 2012_______
Allen Green & Williamson, LLP
P. O. Box 6075
Monroe, LA 71211
In connection with your audit of our financial statements as of June 30, 2012, for the purpose of expressing an opinion as to the fair presentation of our financial statements in accordance with accounting principles generally accepted in the United States of America, to assess our system of internal control as a part of your audit, and to review our compliance with applicable laws and regulations, we confirm, to the best of our knowledge and belief, the following representations. These representations are based on the information available to us as of __August 2, 2012_____(date completed/date of the representations).
PART I. AGENCY PROFILE
1. Name and address of the organization. VERNON PARISH SCHOOL BOARD
201 BELVIEW ROAD
LEESVILLE, LA 71446
2. List the population of the municipality or parish based upon the last official United States Census or most recent official census (municipalities and police juries only). Include the source of the information.
N/A
3. List names, addresses, and telephone numbers of entity officials. [Include elected/appointed members of the governing board, chief executive and fiscal officer, and legal counsel]
ATTACHED
4. Period of time covered by this questionnaire:
July 1, 2011 to June 30, 2012
5. The entity has been organized under the following provisions of the Louisiana Revised Statute (s) (LSA-RS) and, if applicable, local resolutions/ordinances.
(LSA-RS) 17:81
6. Briefly describe the public services provided:
The School Board provides elementary and secondary education for all children attending public schools in the Parish.
7. Expiration date of current elected/appointed officials' terms.
December 31, 2014
LEGAL COMPLIANCE
PART II. PUBLIC BID LAW
8. The provisions of the public bid law, RS Title 38:2212-2296, and, where applicable, the regulations of the Division of Administration, State Purchasing Office have been complied with.
A) All public works purchases exceeding $150,000 have been publicly bid.
B.) All material and supply purchases exceeding $30,000 have been publicly bid.
C.) If applicable, a system has been established to accept bids by electronic means.
Yes [X ] No [ ]
PART III. CODE OF ETHICS LAW FOR PUBLIC OFFICIALS AND PUBLIC EMPLOYEES
9. It is true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of RS 42:1101-1124.
Yes [X ] No [ ]
10. It is true that no member of the immediate family of any member of the governing authority, or the chief executive of the governmental entity, has been employed by the governmental entity after April 1, 1980, under circumstances that would constitute a violation of RS 42:1119.
Yes [X ] No [ ]
PART IV. LAWS AFFECTING BUDGETING
11. We have complied with the budgeting requirements of the Local Government Budget Act (RS 39:1301-16), RS 39:33, or RS 39:1331-1342, applicable.
A. Local Budget Act
1. We have adopted a budget for the General Fund and all special revenue funds (RS 39:1305).
2. The chief executive officer, or equivalent, has prepared a proposed budget that included a budget message, a proposed budget for the General Fund and each special revenue fund, and a budget adoption instrument that specified the chief executive's authority to make budgetary amendments without approval of the governing authority. Furthermore, the proposed expenditures did not exceed estimated funds to be available during the period (RS 39:1305).
3. The proposed budget was submitted to the governing authority and made available for public inspection at least 15 days prior to the beginning of the budget year (RS 39:1306).
4. To the extent that proposed expenditures were greater than $500,000, we have made the budget available for public inspection and have advertised its availability in our official journal. The advertisement included the date, time, and place of the public hearing on the budget. Notice has also been published certifying that all actions required by the Local Government Budget Act have been completed (RS 39:1307).
5. The proposed budget was made available for public inspection at the location required by RS 39:1308.
6. All action necessary to adopt and finalize the budget was completed prior to the date required by state law. The adopted budget contained the same information as that required for the proposed budget [RS 39:1306.]
7. After adoption, a certified copy of the budget has been retained by the chief executive officer or equivalent officer (RS 39:1309).
8. To the extent that proposed expenditures were greater than $500,000, the chief executive officer or equivalent notified in writing the governing authority during the year when actual receipts plus projected revenue collections for the year failed to meet budgeted revenues by five percent or more, or when actual expenditures plus projected expenditures to year end exceeded budgeted expenditures by five percent or more (RS 39:1311).
9. The governing authority has amended its budget when notified, as provided by RS 39:1311. (Note, general and special revenue fund budgets should be amended, regardless of the amount of expenditures in the fund, when actual receipts plus projected revenue collections for the year fail to meet budgeted revenues by five percent or more; or when actual expenditures plus projected expenditures to year end exceed budgeted expenditures by five percent of more. State law exempts from amendment requirements special revenue funds with anticipated expenditures of $500,000 or less, and exempts special revenue funds whose revenues are expenditure-driven - primarily federal funds - from requirement to amend revenues.)
Yes [ X ] No [ ]
B. State Budget Requirements
1. The state agency has complied with the budgetary requirements of RS 39:33.
N/A
Yes [ ] No [ ]
C. Licensing Boards
1. The licensing board has complied with the budgetary requirements of R S. 39:1331-1342.
N/A
Yes [ ] No [ ]
PART V. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING LAWS
12. We have maintained our accounting records in such a manner as to provide evidence of legal compliance and the preparation of annual financial statements to comply with RS 24:513, 24:515, and/or 33:463.
Yes [X ] No [ ]
13. All non-exempt governmental records are available as a public record and have been retained for at least three years, as required by RS 44:1, 44:7, 44:31, and 44:36.
Yes [X] No [ ]
14. We have filed our annual financial statements in accordance with RS 24:514, and 33:463 where applicable.
Yes [X] No [ ]
15. We have had our financial statements audited in a timely manner in accordance with RS 24:513.
Yes [X] No [ ]
PART VI MEETINGS
We have complied with the provisions of the Open Meetings Law, provided in RS 42:1 through 42:13.
Yes [X ] No [ ]
PART VII. ASSET MANAGEMENT LAWS
16. We have maintained records of our fixed assets and movable property records, as required by RS 24:515 and/or 39:321-332, as applicable.
17. Yes [X ] No [ ]
PART VIII. FISCAL AGENCY AND CASH MANAGEMENT LAWS
18. We have complied with the fiscal agency and cash management requirements of RS 39:1211-45 and 49:301-327, as applicable.
19. Yes [X ] No [ ]
PART IX. DEBT RESTRICTION LAWS
18. It is true we have not incurred any long-term indebtedness without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974 Louisiana Constitution, Article VI, Section 33 of the 1974 Louisiana Constitution, and RS 39:1410.60-1410.65.
Yes [X] No [ ]
19. We have complied with the debt limitation requirements of state law (RS 39:562).
Yes [X] No [ ]
20. We have complied with the reporting requirements relating to the Fiscal Review Committee of the State Bond Commission (RS 39:1351).
21. Yes [X] No [ ]
PART X. REVENUE AND EXPENDITURE RESTRICTION LAWS
21. We have restricted the collections and expenditures of revenues to those amounts authorized by Louisiana statutes, tax propositions, and budget ordinances.
Yes [X] No [ ]
22. It is true we have not advanced wages or salaries to employees or paid bonuses in violation of Article VII, Section 14 of the 1974 Louisiana Constitution, RS 14:138, and AG opinion 79-729.
Yes [X] No [ ]
23. It is true that no property or things of value have been loaned, pledged, or granted to anyone in violation of Article VII, Section 14 of the 1974 Louisiana Constitution.
Yes [X] No [ ]
PART XI. QUESTIONS FOR SPECIFIC GOVERNMENTAL UNITS
School Boards
24. We have complied with the general statutory, constitutional, and regulatory provisions of the Louisiana Department of Education, RS 17:51-
Yes [X] No [ ]
25. We have complied with the regulatory circulars issued by the Louisiana Department of Education that govern the Minimum Foundation Program .
Yes [X] No [ ]
26. We have, to the best of our knowledge, accurately compiled the performance measurement data contained in the following schedules and recognize that you agreed upon procedures will be applied to such schedules and performance measurement data:
Parish school boards are required to report as part of their annual financial statements measures of performance. These performance indicators are found in the supplemental schedules:
-Schedule 1, General Fund Instructional and Support Expenditures and Certain Local Revenues Sources
-Schedule 2, Education Levels of Public School Staff
-Schedule 3, Number and Type of Public Schools
-Schedule 4, Experience of Public Teachers and Full-time Classroom Teachers
-Schedule 5, Public School Staff Data
-Schedule 6, Class Size Characteristics
-Schedule 7, Louisiana Educational Assessment Program (LEAP)
-Schedule 8, The Graduate Exit Exam (GEE)
-Schedule 9, The iLEAP Tests
Yes [X] No [ ]
The previous responses have been made to the best of our belief and knowledge.
_______________________________________________Secretary___August 2, 2012___Date
_______________________________________________Treasurer___August 2, 2012 ___Date
_______________________________________________President___August 2, 2012____Date
LOUISIANACOMPLIANCE QUESTIONNAIRE
______August 2, 2012____________
Allen Green & Williamson, LLP
P. O. Box 6075
Monroe, LA 71211
In connection with your audit of our financial statements as of June 30, 2012, for the purpose of expressing an opinion as to the fair presentation of our financial statements in accordance with accounting principles generally accepted in the United States of America, to assess our system of internal control as a part of your audit, and to review our compliance with applicable laws and regulations, we confirm, to the best of our knowledge and belief, the following representations. These representations are based on the information available to us as of __August 2, 2012____(date completed/date of the representations).
PART I. AGENCY PROFILE
1. Name and address of the organization. VERNON PARISH SALES TAX DEPARTMENT
201 BELVIEW ROAD
LEESVILLE, LA 71446
2. List the population of the municipality or parish based upon the last official United States Census or most recent official census (municipalities and police juries only). Include the source of the information.
N/A
3. List names, addresses, and telephone numbers of entity officials. [Include elected/appointed members of the governing board, chief executive and fiscal officer, and legal counsel]
See Attached
4. Period of time covered by this questionnaire:
June 1, 2011 to June 30, 2012
5. The entity has been organized under the following provisions of the Louisiana Revised Statute (s) (LSA-RS) and, if applicable, local resolutions/ordinances.
LSA-RS 33:2737, RS 47:301 through 47:317
6. Briefly describe the public services provided:
The Sales Tax Department collects sales tax for all applicable governmental agencies located in the Parish
7. Expiration date of current elected/appointed officials' terms.
December 31, 2014
LEGAL COMPLIANCE
PART II. PUBLIC BID LAW
8. The provisions of the public bid law, RS Title 38:2212-2296, and, where applicable, the regulations of the Division of Administration, State Purchasing Office have been complied with.
A) All public works purchases exceeding $150,000 have been publicly bid.
B.) All material and supply purchases exceeding $30,000 have been publicly bid.
C.) If applicable, a system has been established to accept bids by electronic means.
Yes [X] No [ ]
PART III. CODE OF ETHICS LAW FOR PUBLIC OFFICIALS AND PUBLIC EMPLOYEES
9. It is true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of RS 42:1101-1124.
Yes [X] No [ ]
10. It is true that no member of the immediate family of any member of the governing authority, or the chief executive of the governmental entity, has been employed by the governmental entity after April 1, 1980, under circumstances that would constitute a violation of RS 42:1119.
Yes [X] No [ ]
PART IV. LAWS AFFECTING BUDGETING
11. We have complied with the budgeting requirements of the Local Government Budget Act (RS 39:1301-16), RS 39:33, or RS 39:1331-1342, applicable.
A. Local Budget Act
1. We have adopted a budget for the General Fund and all special revenue funds (RS 39:1305).
2. The chief executive officer, or equivalent, has prepared a proposed budget that included a budget message, a proposed budget for the General Fund and each special revenue fund, and a budget adoption instrument that specified the chief executive's authority to make budgetary amendments without approval of the governing authority. Furthermore, the proposed expenditures did not exceed estimated funds to be available during the period (RS 39:1305).
3. The proposed budget was submitted to the governing authority and made available for public inspection at least 15 days prior to the beginning of the budget year (RS 39:1306).
4. To the extent that proposed expenditures were greater than $500,000, we have made the budget available for public inspection and have advertised its availability in our official journal. The advertisement included the date, time, and place of the public hearing on the budget. Notice has also been published certifying that all actions required by the Local Government Budget Act have been completed (RS 39:1307).
5. The proposed budget was made available for public inspection at the location required by RS 39:1308.
6. All action necessary to adopt and finalize the budget was completed prior to the date required by state law. The adopted budget contained the same information as that required for the proposed budget [RS 39:1306.]
7. After adoption, a certified copy of the budget has been retained by the chief executive officer or equivalent officer (RS 39:1309).
8. To the extent that proposed expenditures were greater than $500,000, the chief executive officer or equivalent notified in writing the governing authority during the year when actual receipts plus projected revenue collections for the year failed to meet budgeted revenues by five percent or more, or when actual expenditures plus projected expenditures to year end exceeded budgeted expenditures by five percent or more (RS 39:1311).
9. The governing authority has amended its budget when notified, as provided by RS 39:1311. (Note, general and special revenue fund budgets should be amended, regardless of the amount of expenditures in the fund, when actual receipts plus projected revenue collections for the year fail to meet budgeted revenues by five percent or more; or when actual expenditures plus projected expenditures to year end exceed budgeted expenditures by five percent of more. State law exempts from amendment requirements special revenue funds with anticipated expenditures of $500,000 or less, and exempts special revenue funds whose revenues are expenditure-driven - primarily federal funds - from requirement to amend revenues.)
Yes [X] No [ ]
B. State Budget Requirements
1. The state agency has complied with the budgetary requirements of RS 39:33.
N/A
Yes [ ] No [ ]
C. Licensing Boards
1. The licensing board has complied with the budgetary requirements of R S. 39:1331-1342.
N/A
Yes [ ] No [ ]
PART V. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING LAWS
12. We have maintained our accounting records in such a manner as to provide evidence of legal compliance and the preparation of annual financial statements to comply with RS 24:513, 24:515, and/or 33:463.
Yes [X] No [ ]
13. All non-exempt governmental records are available as a public record and have been retained for at least three years, as required by RS 44:1, 44:7, 44:31, and 44:36.
Yes [X] No [ ]
14. We have filed our annual financial statements in accordance with RS 24:514, and 33:463 where applicable.
Yes [X] No [ ]
15. We have had our financial statements audited in a timely manner in accordance with RS 24:513.
Yes [X] No [ ]
PART VI MEETINGS
We have complied with the provisions of the Open Meetings Law, provided in RS 42:1 through 42:13.
Yes [X] No [ ]
PART VII. ASSET MANAGEMENT LAWS
16. We have maintained records of our fixed assets and movable property records, as required by RS 24:515 and/or 39:321-332, as applicable.
17. Yes [X ] No [ ]
PART VIII. FISCAL AGENCY AND CASH MANAGEMENT LAWS
17. We have complied with the fiscal agency and cash management requirements of RS 39:1211-45 and 49:301-327, as applicable.
18. Yes [X] No [ ]
PART IX. DEBT RESTRICTION LAWS
18. It is true we have not incurred any long-term indebtedness without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974 Louisiana Constitution, Article VI, Section 33 of the 1974 Louisiana Constitution, and RS 39:1410.60-1410.65.
Yes [X] No [ ]
19. We have complied with the debt limitation requirements of state law (RS 39:562).
Yes [X] No [ ]
20. We have complied with the reporting requirements relating to the Fiscal Review Committee of the State Bond Commission (RS 39:1351).
21. Yes [X ] No [ ]
PART X. REVENUE AND EXPENDITURE RESTRICTION LAWS
21. We have restricted the collections and expenditures of revenues to those amounts authorized by Louisiana statutes, tax propositions, and budget ordinances.
Yes [X] No [ ]
22. It is true we have not advanced wages or salaries to employees or paid bonuses in violation of Article VII, Section 14 of the 1974 Louisiana Constitution, RS 14:138, and AG opinion 79-729.
Yes [X] No [ ]
23. It is true that no property or things of value have been loaned, pledged, or granted to anyone in violation of Article VII, Section 14 of the 1974 Louisiana Constitution.
Yes [X] No [ ]
PART XI. QUESTIONS FOR SPECIFIC GOVERNMENTAL UNITS
Tax Collectors
24. We have complied with the general statutory requirements of LSA-RS 47, Chapter 4..
Yes [X] No [ ]
The previous responses have been made to the best of our belief and knowledge.
_______________________________________________Secretary___________________Date
_______________________________________________Treasurer___________________Date
_______________________________________________President___________________Date
On motion of Randi Gleason, seconded by Gerald Cooley, the Board voted to advertise for bids to purchase five (5) used buses.
Mel Harris reported that the Salary/Personnel Committee had met and discussed the Teacher Salary Schedule which is to be in place by January, 2013. No action was taken.
In other business, Superintendent Self stated that parish-wide staff development would be Tuesday, August 7th and local school staff development would be August 8th & 9th. The first day of school for students will be Friday, August 10th.
Randi Gleason also postponed the Transportation Committee meeting until 4:00PM on September 11, 2012.
On motion of Steve Woods, seconded by the Board, the Board adopted the following memorial resolution:
R E S O L U T I O N
WHEREAS, the members of the Vernon Parish School Board wish to express their sympathy to the family of Marilyn Barnard who recently passed away; and
WHEREAS, Mrs. Barnard was a retired paraprofessional with the Vernon Parish Schools; and
WHEREAS, Mrs. Barnard was a longtime resident of Vernon Parish and she will be greatly missed by her family and friends; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial resolution be sent to her family at this time of sadness.
On motion of Gerald Cooley, seconded by the Board, the Board adopted the following memorial resolution:
R E S O L U T I O N
WHEREAS, the Vernon Parish School Board wishes to express their condolences to the family of Donnie Merchant who recently passed away; and
WHEREAS, Mr. Merchant was the father of Donna Fairchild, secretary at the Central Office; and
WHEREAS, Mr. Merchant was a longtime resident of Vernon Parish, a graduate of Simpson High School, and he will be greatly missed by his family and friends; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial resolution be sent to his family at this time of sadness.
On motion of Randi Gleason, seconded by the Board, the Board adopted the following memorial resolution:
R E S O L U T I O N
WHEREAS, the Vernon Parish School Board wishes to express their sympathy to the family of Dorothy Brown who recently passed away; and
WHEREAS, Mrs. Brown was a retired paraprofessional for the Vernon Parish School Board with thirty six years of service; and
WHEREAS, Mrs. Brown was the sister of Mary Wingate, retired secretary at West Leesville Elementary School; and
WHEREAS, Mrs. Brown was a lifelong resident of Leesville and she will be greatly missed by her family and many friends; now
BE IT THEREFORE RESOLVED that the Vernon Parish School Board requests a copy of this memorial resolution be sent to her family at this time of sadness.
There being no further business, and on motion of Steve Woods, seconded by the Board, the meeting was adjourned.
______________________________
MICHAEL PERKINS, PRESIDENT
ATTEST:
_________________________________
JACKIE D. SELF, SUPERINTENDENT