AUGUST 12, 2014
DRAFT
THE VERNON PARISH SCHOOL BOARD CONVENED IN REGULAR SESSION AT 10:00 A.M., 201 BELVIEW ROAD, LEESVILLE, LOUISIANA. PRESIDENT PERKINS CALLED THE MEETING TO ORDER AND ON ROLL CALL THE FOLLOWING MEMBERS WERE PRESENT:
MICHAEL PERKINS, PRESIDENT
DOUG BRANDON, VICE-PRESIDENT
VERNON L. TRAVIS JR.
ROBERT PYNES JR.
JOHN BLANKENBAKER
JERRY L. JEANE
RANDY MARTIN
STEVE WOODS
MICHAEL PERKINS
GERALD COOLEY
ABSENT: MEL HARRIS, RICHARD SCHWARTZ, COL. T. GLENN MOORE
There was also present Mr. James Williams, Secretary of the Board.
The meeting was opened in prayer by Reverend Jeff Smart.
The Pledge of Allegiance was led by Randi Gleason.
On motion of John Blankenbaker, seconded by Steve Woods, the Board voted to approve the minutes of the August 7, 2014 regular meeting and dispense with the reading of the minutes.
On motion of Jerry Jeane, seconded by Randy Martin, the Board voted to approve a resolution ordering and calling a special election to be held in Hornbeck School District No. 143 of the Parish of Vernon, Louisiana to authorize the levy of a special tax therein; making application to the State Bond Commission in connection therewith; and providing for other matters therewith.
On motion of Randi Gleason, seconded by Vernon Travis, the Board voted to approve the Pupil Progression Plan for 2014-2015.
On motion of Vernon Travis, seconded by Steve Woods, the Board voted to advertise for Assistant Principal at Leesville Jr. High School.
On motion of Randi Gleason, seconded by Steve Woods, the Board voted to advertise for Administrative Assistant at Leesville High School.
On motion of Doug Brandon, seconded by Steve Woods, the Board voted to accept the low bid to refurbish track at Leesville High School.
On motion of Doug Brandon, seconded by John Blankenbaker, the Board adopted a resolution to approve the Louisiana Compliance Questionnaire for the Vernon Parish School Board and the Vernon Parish Sales Tax Agency.
LOUISIANA COMPLIANCE QUESTIONNAIRE
______August 12, 2014____________
Allen Green & Williamson, LLP
P. O. Box 6075
Monroe, LA 71211
In connection with your audit of our financial statements as of June 30, 2014, 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 __June 30, 2014____(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 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
3. Period of time covered by this questionnaire:
June 1, 2013 to June 30, 2014
4. 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
5. Briefly describe the public services provided:
The Sales Tax Department collects sales tax for all applicable governmental agencies located in the Parish
6. Expiration date of current elected/appointed officials' terms.
December 31, 2014
LEGAL COMPLIANCE
PART II. PUBLIC BID LAW
7. 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
8. 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 [ ]
9. 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
10. 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 [ ]
PART V. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING LAWS
11. 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 [ ]
12. 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 [ ]
13. We have filed our annual financial statements in accordance with RS 24:514, and 33:463 where applicable.
Yes [X ] No [ ]
14. We have had our financial statements audited in a timely manner in accordance with RS 24:513.
Yes [X ] No [ ]
PART VI MEETINGS
15. 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.
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.
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).
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
23. 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
LOUISIANA COMPLIANCE QUESTIONNAIRE
____August 12, 2014______
Allen Green & Williamson, LLP
P. O. Box 6075
Monroe, LA 71211
In connection with your audit of our financial statements as of June 30, 2014, 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 __June 30, 2014_____(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 number of students as per the October 1, 2013 Official Student Count.
9716
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, 2013 to June 30, 2014
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 [ ]
PART V. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING LAWS
10. 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 [ ]
11. 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 [ ]
12. We have filed our annual financial statements in accordance with RS 24:514, and 33:463 where applicable.
Yes [X ] No [ ]
13. We have had our financial statements audited in a timely manner in accordance with RS 24:513.
Yes [X ] No [ ]
PART VI MEETINGS
14. 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
15. 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.
Yes [X ] No [ ]
PART VIII. FISCAL AGENCY AND CASH MANAGEMENT LAWS
16. We have complied with the fiscal agency and cash management requirements of RS 39:1211-45 and 49:301-327, as applicable.
Yes [X ] No [ ]
PART IX. DEBT RESTRICTION LAWS
17. 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 [ ]
18. We have complied with the debt limitation requirements of state law (RS 39:562).
Yes [X ] No [ ]
19. We have complied with the reporting requirements relating to the Fiscal Review Committee of the State Bond Commission (RS 39:1351).
Yes [ X ] No [ ]
PART X. REVENUE AND EXPENDITURE RESTRICTION LAWS
20. We have restricted the collections and expenditures of revenues to those amounts authorized by Louisiana statutes, tax propositions, and budget ordinances.
Yes [ X ] No [ ]
21. 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 [ ]
22. 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
23. We have complied with the general statutory, constitutional, and regulatory provisions of the Louisiana Department of Education, RS 17:51-
Yes [X ] No [ ]
24. We have complied with the regulatory circulars issued by the Louisiana Department of Education that govern the Minimum Foundation Program.
Yes [ X ] No [ ]
25. We have, to the best of our knowledge, accurately compiled the performance measurement data contained in the following schedules and recognize that your 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, iLEAP Tests
Yes [ X ] No [ ]
The previous responses have been made to the best of our belief and knowledge.
_________________________________________Secretary___August 12, 2014
_________________________________________Treasurer___August 12, 2014
_________________________________________ President___August 12, 2014
On motion of Vernon Travis, seconded by Randy Martin, the Board accepted the following employee retirements:
Odette, Mavis, bus driver/SPE
Harvey, Kay, teacher/SPE
Simmons, Betty, teacher/Hicks
Jackson, Gina, lease bus driver/RHS
Deters, Judy, cook/SPE
On motion of John Blankenbaker, seconded by Randi Gleason, the Board voted to reject all bids for the used bus at Rosepine High School and allow Mr. Ward and Superintendent Williams to dispose of the bus.
Mr. Gerald Cooley reported that the Transportation Committee had met and discussed purchasing five new buses at a cost of $76,252.00-finance for 5 years @ 2.171%. Mr. Cooley stated that applications will be taken for another month for the position of diesel mechanic. The bus barn/shop will be leased by September 1, 2014. Act 654 was also discussed – no action was taken.
On motion of Gerald Cooley, seconded by John Blankenbaker, the Board voted to purchase five (5) new buses using DeSoto Parish’s Bid.
On motion of Doug Brandon, seconded by Gerald Cooley, the Board voted to approve budget amendments related to personnel changes.
On motion of Randy Martin, seconded by Vernon Travis, the Board voted to authorize the president and secretary to pay the claims.
Superintendent Williams reminded Board Members of the Groundbreaking Ceremony for South Polk Elementary School on August 14th at 10:00AM. Superintendent Williams also thanked all personnel involved in the success of the “Cafeteria Conversation” held at Fort Polk on August 11th.
On motion of Jerry Jeane, 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 James “Jamey” Stephens who recently passed away; and
WHEREAS, Mr. Stephens was the step-son of Gwen Stephens, secretary at Vernon Middle School; and
WHEREAS, Mr. Stephens was a graduate of Leesville High School and a longtime resident of Vernon Parish 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.
There being no further business, and on motion of Robert Pynes, seconded by the Board, the meeting was adjourned.
______________________________
MICHAEL PERKINS, PRESIDENT
ATTEST:
___________________________________
JAMES WILLIAMS, SUPERINTENDENT