LINCOLN PARISH SCHOOL BOARD

Ruston, Louisiana

SPECIAL CALLED SESSION

Monday, February 12, 1996   12:00 noon

The Lincoln Parish School Board met in Special Called Session on Monday, February 12, 1996 at 12:00 noon in the Board Room of the Lincoln Parish School Board Office, 410 South Farmerville Street, Ruston, Louisiana.  Members present were Mr. David Wright, Mr. Billy Abrahm, Dr. Marty Beasley, Mrs. Loyace Braggs (arrived after the meeting began), Mr. Curtis Dowling, Mr. Jim Kessler, Mr. George Mack (arrived after the meeting began), Mr. Joe Mitcham, Mr. Rob Shadoin, Mr. Allen Tuten, and Mr. Calvin Wilkerson.

Absent was Mr. Wayne Barfield.

President Wright called the meeting to order, gave the invocation, and led in the Pledge of Allegiance to the American flag.  He welcomed Mr. Charles Turner and other guests, members of the staff, and media.

Although not an agenda item, upon a motion by Mr. Kessler, seconded by Dr. Beasley, the Board unanimously voted to adopt the agenda as printed.

Mr. Wright recognized Superintendent Gerald Cobb who informed the Board that the primary reason for the special meeting was to consider a resolution regarding a tax renewal for the Simsboro district.  In 1985 the voters of that district, #3, approved a proposition levying a 3 mill tax for a period of 10 years.  This tax generates approximately $39,000 per year which is used exclusively to pay utilities in the Simsboro district.  This tax was passed when air conditioners were added at Simsboro to help defray the increased cost of utilities.  As the tax expires with the 1995 tax roll, it must be renewed in 1996.  He recommended that the board approve the resolution to set an election date of April 20, 1996 for this tax renewal.

Two members arrived during Dr. Cobb's dialogue:  Mrs. Braggs at 12:05 p.m. and Mr. Mack at 12:08 p.m.

Upon a motion by Mr. Dowling, seconded by Mr. Tuten, the Board voted by roll call 10 - 1 to approve a resolution ordering and calling a special election to be held in Simsboro School District No. 3 of the Parish of Lincoln, State of Louisiana, to authorize the renewal of a special tax therein, making application to the State Bond Commission in connection therewith and providing for other matters in connection therewith.

Voting for the motion:  Mr. Abrahm, Dr. Beasley, Mrs. Braggs, Mr. Dowling, Mr. Kessler, Mr. Mack, Mr. Mitcham, Mr. Shadoin, Mr. Tuten, and Mr. Wright.

Voting against the motion:  Mr. Calvin Wilkerson.

Absent and not voting:  Mr. Wayne Barfield.

Dr. Cobb also told the Board that the Sales and Use Tax Commission indicated at their January 16, 1996 meeting that it would be expedient to elect a Vice-Chairman to serve in the absence of the Chairperson.  According to their attorney, Bill Carter, the Cooperative Endeavor Agreement did not provide for a Vice-Chairperson; therefore, an amendment would be necessary.  It was decided by the Commission that the Vice-Chairperson should serve for the same one year term as the Chairperson and should be appointed by the political subdivision from whom the Chairperson is elected.  Mr. Carter prepared the necessary amendment for the bodies' consideration.  Dr. Cobb recommended that the Board approve this agreement.

Upon a motion by Dr. Beasley, seconded by Mrs. Braggs, the Board unanimously voted to approve the Sales and Use Tax Commission Second Amendment to Cooperative Endeavor Agreement and authorize David Wright to execute the same.

As the final matter of business, Dr. Cobb reminded members that each year an audit of the general purpose financial statements of the school board is conducted as required by La. R.S. 24:513.  Lincoln Parish has contracted with Allen, Green and Robinette to perform this audit.  After the examination of the financial records is completed the auditor compiles his report on the condition of the financial statements and any conditions that he may have found that need to have corrective measures.  He may also present recommendations to improve or enhance financial management practices.  Dr. Cobb introduced Mr. Tim Green, independent auditor. 

Mr. Green introduced Mr. Kerry Banks, who worked with him on the audit.  They found nothing significant in the business office's Annual Financial Report for July 1, 1994 - June 30, 1995.  He said the general fund balance is very good.  The group health insurance fund balance did drop this year but is in okay shape.  A lot of information is included in this report.  His office's Single Audit Report for 94-95 included four comments needing change.  He came back and tested this year and all four had been addressed and corrected.  Also each year the staff is very receptive to suggestions.  Comments and concerns for this year:  property and equipment monitoring and listing be reverted to the "old way" and documentation for contract work using federal construction monies is not done properly.   He mentioned the Davis Bacon Act which applies to the construction monies and said this will be rechecked in a couple of months.  He is very pleased with Ms. Pam Roy's work as Business Manager.  He told newer members that Ms. Roy began as manager approximately one and one half years ago and he has no hesitation in her work, especially as compared to the other eleven school boards he works with.  "Overall Lincoln Parish is doing very well and should be commended," he said.

Upon a motion by Mr. Tuten, seconded by Mr. Abrahm, the Board unanimously voted to accept the audit report as presented and printed.

Superintendent Cobb said Louisiana leads the nation in dropouts.  He called attention to the colored map in packets which shows Lincoln Parish as having the lowest percentage in the State.

On that positive note, the meeting was adjourned by acclamation at 12:35 p.m.

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Gerald W. Cobb, Secretary                                     David Wright, President