The mission of the Warren County School District is to educationally empower all students to think critically and solve problems through a rigorous curriculum that will provide them with the skills necessary to graduate and pursue a career of their interest.

Principles for Governance and Leadership

Pennsylvania school boards are committed to providing every student the opportunity to grow and achieve.  The actions taken by the Board ultimately have both short and long-term impact in the classroom.  Therefore, school directors collectively and individually will...

Govern Effectively by

• Adhering to an established set of rules and procedures for board operations
• Developing, adopting, revising, and reviewing policy
• Aligning decisions to policy
• Differentiating between governance and management, delegating management tasks to administration
• Allocating finances and resources
• Ensuring compliance with local, state, and federal laws

1. All-County Musical

2. Manufacturing Tech Students,  John Victor and Mr. Clough (ramps for accessibility)

3. Memory Project

4. Scholastic Art and Writing Award

5. National Merit Scholarship Finalist

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Financial Reports

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1. IU5 - Mr. Paul Mangione

2. PSBA Liaison - Mrs. Marcy Morgan

3. Career Center Advisory - Mrs. Elizabeth Huffman, Mr. Michael Zamborik

4. Negotiations Report

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Executive Summary - This funds transfer is for the upgrade of a Mastercam system at the Career Center.  This transaction is part of a matching grant from the NWPA NTMA.

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This Letter of Agreement is established to provide clear expectations and structure for the operation of educational services provided to a WCSD student while admitted at Millcreek Community Hospital for inpatient behavioral health care/treatment.

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Ukeru is a crisis management technique rooted in the belief that the use of physical restraints is unnecessary and unproductive.  Ukeru believes that all intervention - educational and behavioral - should be built on an approach of comfort rather than control.  Ukeru is hands off response to respond to crisis management of student behavior.  Ukeru centers on a philosophy of comfort vs. control: (a) using a trauma-informed approach to create a supportive, caregiving environment sensitive to clients' past experiences of violence and victimization; (b) helps individuals thrive in the least restrictive environment consistent with achieving the best outcome; and (c) achieves the greatest impact with the least amount of disruption to an individual's routine.

The WCSD will pilot Ukeru at WAEC (2 classrooms), BWMS (2 classrooms), and WAHS (1 classroom) following the on-site 2-day train-the-trainer certification.  Ten administrators and teachers will be certified trainers following the March 19 & 20, 2019 on-site training, and approved to train WCSD staff.

The vision is to provide student's with a hands-free crisis intervention response vs a physical restraint. Ukeru will supplement Handle With Care.  The special education department, based on research and consultation with other districts using Ukeru, anticipates a reduction in physical interventions and a reduction in the number of staff that will need trained with Handle With Care.

The cost reflected on the February 25, 2019 committee agenda reflects a total of $12,309.  This motion includes a revised cost of $11,049 with some variation pending Ukeru's final bill where travel expenses are actual costs vs the projected amount for travel.

Applicants to the 21st Century Community Learning Centers (21CCLC) Cohort 10 grant must identify partners with whom they will work to design grant programming and/or service delivery. The administration is currently working with Beacon Light Behavioral Health, Tidioute Community Charter School, and Forest Warren Human Services as partners on its grant application. The district will complete a Letter of Agreement (see attached) for each partner, which must be signed by all parties and included in the grant application.

Please see attachment.

Please see attachment.

Please see attachment.

I.  Purpose

The purpose of this Policy is to to establish procedures providing for the disclosure of certain information concerning the District’s bonds, notes or other obligations (the “Bonds”) on an on-going basis for the benefit of the holders of the Bonds or beneficial owners thereof in accordance with SEC Rule 15c-12, as amended from time to time.

II. Delegation of Responsibility

The District’s Director of Business Services shall be responsible for monitoring disclosure of required information, in accordance with Continuing Disclosure Certificates and agreements entered into by the School District with issuance of Bonds.   In carrying out this responsibility, the Director of Business Services shall:

1.  Coordinate procedures relative to the review of applicable records and information disclosure. 

2.  Review SEC continuing disclosure procedures and applicable systems as needed; attend trainings and educational seminars as needed; create internal administrative procedures as needed; and train any District staff that will assist with compliance as needed relative to the procedures and applicable systems.    

3.  Maintain all relevant records documenting continuing disclosure requirements.

4.  Undertake and review all other such continuing disclosure requirements of each Bond issue and confirm that all applicable reports and forms have been filed with the SEC. EMMA.

5.  Work in conjunction with the applicable Underwriter, Bond Counsel, and other legal counsel and advisors as needed to identify material information to be included as part of the required disclosures and to establish procedures necessary or appropriate with respect to making the required filings.

6.  When the District issues Bonds and a preliminary offering statement and a final offering statement (or other disclosure memoranda) are prepared, have primary responsibility for ensuring that all such information is accurate and not misleading in any material aspect and, when requested to do so, execute a certification that the information does not contain any untrue statement of material fact or omit to state any material fact necessary to make the information contained in the offering statement, in light of the circumstances under which it was provided, not misleading.

Adoption Date         -     June 29, 2015

Revision Date          -     April 8, 2019

Review Date            -    

Legal Reference       -     SEC Rule 15c-12

Cross Reference       -     Policy 4225

I. Purpose

The purpose of this Policy is to establish responsibility and procedures to monitor post-issuance compliance of tax-exempt qualified and other tax-advantaged obligations (the “Obligations”) issued by the Warren County School District (the “District”) with the applicable provisions of the Internal Revenue Code of 1986, as amended (the “Code”) and associated regulations (the “Treasury Regulations”).

II. Delegation of Responsibility

The District’s Director of Business Services shall be responsible for monitoring post-issuance compliance issues. This responsibility shall be included in the job description for the Director of Business Services. The Director of Business Services will consult with bond counsel and other professionals as needed.

III. Scope of Responsibility

The Director of Business Services shall:

1. Coordinate procedures relative to record retention and review of applicable records.

2. Review post-issuance compliance procedures and applicable systems as needed.

3. Maintain a closing binder and/or CD or other electronic copy of all relevant records documenting the transaction.

4. Confirm that bond counsel has filed, in a timely manner, all applicable reports and forms with the IRS.

5. Coordinate, maintain, and be the repository for, all relevant records regarding the investment and expenditure of the proceeds of each issue.

6. Undertake and review all other such post-issue compliance requirements of each issue as more fully described below. All such reviews and/or obligations shall be performed in consultation with bond counsel or other expert advisers as may be necessary.

7. Seek out, and obtain, necessary training or educational resources to ensure compliance with post-issuance compliance procedures.

IV. Expenditure of Proceeds

1. The Director of Business Services shall establish forms and procedures for preparation and review of requisitions of proceeds.

2. Requisitions must identify the financed property in conformity with the resolution for the Obligations and the tax certificate executed by the appropriate Board Officers at closing, including certifications as to the location and the character of the Obligation-financed property.

3. Investment earnings on sale proceeds of the Obligations will be tracked and will be requisitioned only for hte appropriate expenditures.

4. The Director of Business Services will verify that all costs for which requisitions are submitted are capital expenditures, except as otherwise permitted under the tax certificate.

5. Requisitions for costs that were paid prior to the issuance of the obligations are, in general, limited to capital costs paid subsequent to, or not more than sixty (60) days prior to, the date a "declaration of intent" to reimburse the costs was adopted by the Board of School Directors.

6. Expenditure of proceeds should be measured against the tax certificate expectation to spend or commit five (5) percent of net sale proceeds within six (6) months, to spend eighty-five (85) percent of net sale proceeds within three (3) years, and to proceed with due diligence to complete the project and fully spend the net sale proceeds. To the extent that the District is unable to comply with the above expectations, the reason for delay should be documented and retained with records regarding the Obligation issue.

V. Investments

Unless otherwise provide by an applicable indenture or Board resolution, unexpended proceeds shall be held by a trustee or other financial institution, and the investment of the proceeds shall be managed by the Director of Business Services. The Director of Business Services shall prepare, or cause to be prepared, regular, monthly statements regarding the investments and transactions involving the proceeds.

The Director of Business Services shall verify that investments acquired with proceeds of each issue or financing are purchased at fair market value. Any applicable Treasury Regulation safe harbor may be used to determine whether an investment has been purchased at fair market value. Additionally, the Director of Business Services shall identify situations in which compliance with applicable yield restrictions depends upon later investments and monitor implementation of any such restrictions.

VI. Arbitrage

The Director of Business Services shall be responsible for overseeing compliance with arbitrage rebate requirements under applicable provisions of the Code and Treasury Regulations as follows:

1. With respect to each Obligation issue, the Director of Business Services shall determine at the time of closing which funds and accounts containing Obligation proceeds may become subject to yield-restriction investment rules and will keep a record of the dates upon which such rules will begin to apply.

2. While rebate calculations may be performed more often, the Director of Business Services will verify upon the fifth anniversary date of the issuance date of the Obligations, every five years thereafter, and upon final retirement of the Obligations, that either no rebate is owed or provision has been made for the payment of any rebate owed within 60 days.

3. If, at the time of Obligation issuance, based on reasonable expectations set forth in the tax certificate, it appears likely that the Obligation issue will qualify for an exemption from the rebate requirement, the Director of Business Services may defer taking any of the actions set forth in subsection (4). Not later than the time of completion of construction or acquisition of the project, and depletion of all funds from the project fund, the Director of Business Services shall make a determination if expenditure of the Obligation proceeds qualified for exemption from the rebate requirements based on spending within the two (2) year period after issuance. If a rebate exemption is determined to be applicable, the Director of Business Services shall prepare and keep in the permanent records of the issue a memorandum evidencing this conclusion together with records of expenditure to support such conclusion. If the transaction does not qualify for rebate exemption, the Director of Business Services shall initiate the steps set forth in subsection (4) below.

4. If arbitrage rebate calculations are required to be performed, the Director of Business Services shall:

A. engage the services of a Rebate Service Provider, if necessary, and, prior to each rebate calculation date, cause the trustee to deliver periodic statements concerning the investment of the Obligation proceeds to the Rebate Service Provider;

B. provide the Rebate Service Provider, if one is engaged, with additional documents and information as reasonably requested;

C. monitor the Rebate Service Provider’s efforts, if such expert is engaged;

D. assure payment of required rebate amounts, if any, as required in subsection (2) above and assure a Form 8038-T is filed with the IRS;

E. during the construction period of each capital project financed by the Obligation, monitor the investment and expenditure of Obligation proceeds and consult with the Rebate Service Provider to determine compliance with any applicable exceptions during each spending period, as applicable, following the issue date of the Obligations; and

F. act as the repository of all arbitrage reports and trustee statements.

5. Coordinate to avoid formal or informal creation of funds reasonably expected to be used to pay debt service on such issue without determining in advance whether such funds must be invested at a restricted yield.

6. Consult with bond counsel prior to engaging in any post-issuance credit enhancement transactions.

7. Monitor compliance with two-year spending exceptions to the rebate requirement, as applicable.

8. In the case of any issue of refunding obligations, coordinate with bond counsel and any escrow agent to arrange for the purchase of the refunding escrow securities, obtain a computation on the yield on such escrow securities and monitor compliance with applicable yield restrictions.

VII. Private Activity Concerns

The following policies relate to the monitoring of private uses and private payments, if applicable, with respect to facilities financed by the Obligations. The Director of Business Services shall:

1. Coordinate with applicable staff to maintain records of trade or business activities by or with non-governmental entities or persons with respect to financed facilities. Such coordination shall include mapping which outstanding Obligation issues financed which facilities and in what amounts. This mapping shall include situations where multiple financings have been issued and/or where full or partial refundings or refinancings may have occurred.

2. Coordinate with applicable staff to maintain records to allocate the proceeds of a financing and investment earnings to expenditures, including the reimbursement of pre-issuance expenditures. These procedures are to be consistent with those used for arbitrage purposes.

3. Coordinate with applicable staff and bond counsel to maintain records pertaining to the allocation of proceeds and funds from other sources within a financed project to ensure that proceeds are used for qualifying costs to ensure compliance with all covenants and restrictions set forth in the tax certificate relating to the Obligations or financing.

4. Coordinate with applicable staff to monitor the expenditure of proceeds and investment earnings for qualifying costs.

5. Coordinate with applicable staff to monitor private use of financed facilities to ensure compliance with applicable percentage limitations on such use. The monitoring shall be done on a periodic basis, but no less than annually, and prior to any new sale, lease or license, management contract, sponsored research arrangement, or other arrangement involving private use of financed facilities, the Director of Business Services shall obtain copies of such agreements for review by bond counsel to determine whether any action is required due to the potential of private use of Obligation-financed facilities.

6. The Director of Business Services shall be the repository of all relevant records and contracts.

VIII. Reissuance

The following procedures relate to compliance with applicable rules and regulations pertaining to the reissuance of obligations for federal law purposes. The Director of Business Services shall:

1. Consult with bond counsel to identify any post-issuance change to terms of Obligations which could be treated as a reissuance for federal tax purposes.

2. Consult with bond counsel to confirm whether any remedial actions in connection with a change of use, as such terms are defined in the Code and Treasury Regulations, must be treated as a reissuance for federal tax purposes. If so, confirm the filing of a new Form 8030-G or other applicable IRS form as may be appropriate.

IX. Records Retention

The following procedures relate to the retention of records relating to documents relevant to the issuance of obligations Obligations. Retention periods shall continue through the refunding or refinancing of a financing. Records shall be maintained in a manner that ensures complete access to the IRS, and which are in compliance with the most current version of the Pennsylvania Municipal Records Manual.

Subject to any tax compliance requirements specific to the Obligations, the Director of Business Services shall, at a minimum, maintain the following records until full payment of the Obligations in question and any refunding Obligations related thereto, plus three years:

1. The complete transcript for each issue of Obligations (including, among other things, the relevant District resolution, IRS Form 8038-G or other relevant IRS form with proof of filing, bond counsel opinion, issue price certificates, and non-arbitrage or tax certificates with all exhibits, including any verification reports).

2. Records of debt service payments for each issue of Obligations.

3. Documentation evidencing the expenditure of Obligation proceeds, such as construction or contractor contracts, invoices and receipts for equipment and furnishings; paying agent requisitions and project completion certificates; records of expenditures paid before the Obligations were issued for which the District received a reimbursement from Obligations proceeds; asset lists or schedules of all financed property (including information showing the expected useful lives and costs of the property, depreciation schedules, and records that track the purchase and sale of any property); and any special allocations made for tax purposes including post-issuance changes in allocations.

4. Documentation evidencing the lease or use of Obligation-financed property by public or private sources, including, but not limited to, service, vendor, and management contracts, research agreements, leases and licenses to use Obligation-financed property, and naming rights agreements.

5. Documentation pertaining to investment of Obligation proceeds, including the yield calculations for each class of investments, actual investment income received from the investment of proceeds, investment agreements, payments made pursuant to investment agreements, and rebate calculations and copies of any IRS Form 8038-T or 8038-R filed with respect to the Obligations.

6. Documentation pertaining to remedial action and other change-of-use records.

7. Amendments and other changes to the Obligation documents (including interest rate conversions and defeasances).

8. Letters of credit and other guarantees for Obligations.

9. Interest rate swaps and other derivatives that are related to Obligations.

338903. may be typically accomplished through the maintenance of paper copies of the records, although archival security microform copies may be maintained in place of paper copies. The Director of Business Services shall, at a minimum:

1. Maintain a copy of bonds and coupons for six (6) years after cancellation.

2. Maintain bond ledgers and closing books permanently.

3. Maintain cancelled notes for six (6) years.

4. Maintain loan files for six (6) years after final payment on loan.

5. Maintain basic records relating to the transaction, including, but not limited to, records of expenditure of proceeds of the issue, Federal tax or information returns, minutes and resolutions authorizing the issuance of financings, the types of facilities financed with the proceeds of the issue, the use of facilities financed by private and public entities, all sources of payment or security for the issue, investment of proceeds, all agreements, purchase orders, invoices, trustee requisitions and payment records, final allocation of proceeds, arbitrage reports and supporting documentation, trustee statements, bidding documents, allocations and earnings and investments, computations of Obligation yield and rebate and yield reduction payments, etc., permanently.

X. Governmental Obligation Financing Compliance Check Questionnaire

The Director of Business Services shall be prepared at all times to complete questionnaires like that attached hereto as Exhibit A, as may be requested from time to time by the Internal Revenue Service.

XI. Succession Planning

The District will ensure that, whenever the incumbent Director of Business Services leaves such position, the responsibility for tax compliance will be explained in detail to his/her successor and such successor will be provided with necessary training and educational resources.

Adoption Date - June 29, 2015

Revision Date - April 8, 2019

Review Date -

Legal Reference - Internal Revenue Code Sections 141-150

Cross Reference - Policy 4220

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The District is at the very end of a five year period where Category 2 E-Rate dollars can be used for infrastructure upgrades in district school buildings.  None of these available E-Rate dollars have been spent in this 5 year period.  E-Rate dollars are available to each building based on student enrollment and the Warren County School District gets an 80% reimbursement on dollars spent up to the maximum.  Due to the aging nature of a large number of network switches in our buildings and the limited category of infrastructure, it is recommended that the funds be used for new Cisco network switches and new Extreme wireless networking equipment at WAHS.

E-Rate has explicit processes for bidding items that will be funded with E-Rate dollars.  We have followed that process by issuing PEPPM mini-bids for the equipment.  The Cisco network switches that we are looking to purchase were offered in a bid response by ePlus Technology.  The following buildings network switch needs are being addressed; Beaty-Warren Middle School, Eisenhower Middle High School, Eisenhower Elementary School, Sheffield Area Middle High School, Sheffield Area Elementary School, Warren Area Elementary Center, Youngsville Elementary Middle School, and Youngsville High School.

We followed the same PEPPM mini-bid process to address the wireless network needs at Warren Area High School.  It is recommended that we install a new Extreme wireless solution that will replace the existing wireless equipment.  The existing wireless equipment will be re-deployed in other district buildings to fill gaps in wireless coverage.  The Extreme wireless equipment was offered in a bid response by Reabah, Inc. (dba Networking Technologies).

The out of pocket spend for the Cisco network switch equipment will be $592,109.70 and we will see an E-Rate reimbursement in the amount of $407,951.  The total number of network switches that will be replaced is 84.

The out of pocket spend for the Extreme wireless network equipment will be $92,920.96 and we will see an E-Rate reimbursement in the amount of $74,366.  The number of wireless access points is 100.  Installation and configuration of the new wireless controller and 75 access points is included.

Funding will be provided from the Capital Maintenance and Equipment Account. 

Executive Summary

Executive Summary