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...

Plan Thoughtfully

• Adopt and implement a collaborative comprehensive planning process, including regular reviews
• Set annual goals that are aligned with the comprehensive plan
• Develop a financial plan that anticipates both short and long-term needs
• Formulate a master facilities plan conducive to teaching and learning

1. Allegheny Forest Alliance Presentation.

Financial Reports

Executive Summary

1. IU5 - Mr. Paul Mangione

2. PSBA Liaison - Mrs. Marcy Morgan

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

4. Negotiations Report (attachment)

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On May 7, at 6:30, in the Warren County Courthouse, the League of Women Voters will host a Candidate Forum for those seeking to serve as Warren County Commissioners.  We are reaching out to some key county leaders and news organizations to ask them what questions they would like candidates to consider.  Feel free to engage anyone you’d like to work with in developing your questions. We’ll also be seeking public input.

You’ll remember that the League is not partisan, so we prefer questions that are not framed in a partisan way, and will not use questions that target a specific candidate in some way.  But we are interested to know and reflect the issues that are on the minds of the people and leaders of Warren County as they plan their votes in the May 21^st Primary Election.  If we have high participation by e-mail and from audience members at the Forum itself, we may not be able to use all the questions we receive, but your participation will help us identify “trending” issues.

One other constraint is that we prefer crisp, clear questions – we’ll need to be able to fit them on a 3” x 5” card, double-spaced, in a large font.  Please don’t send us statements with a question tagged at the end.

Please send your suggested questions to [email protected] on or before May 5, 2019.

Thanks for your help!

Susan Stout

The Physical Plant and Facilities Committee (PPF) March meeting minutes will be presented at the May 13, 2019, Board meeting.

Executive Summary

This funds transfer is to reclass Special Education wages and benefits to the correct Budget Unit Number (BUN) in accordance with PDE's Chart of Account.

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This renewal of the postage meter is a 48 month contract.  The new contracted price is $4,301.28 annually.

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The administration proposes that the Warren County School District again serve as a sponsor for the Summer Food Service program in summer 2019.  The district intends to run open sites at Beaty Warren Middle School, Rouse Children's Center, City of Warren Summer Playground sites as approved by the City of Warren, and the Brokenstraw Valley Swimming Pool.

The WCSD will continue to search for other partners who offer summer programming to eligible children.

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This funds transfer is for the reallocation of funds to properly align the Title IV budget with their final allocation.

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This funds transfer is for the reallocation of funds to properly align the Title I budget with their final allocation.

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This is notification of the purchase of a dynamometer for the Warren County Career Center using grant monies from the Pennsylvania Department of Education and the Community Foundation of Warren County.

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The recommended System 44 materials include replacement materials including: audio book library (student); Fact & Fiction library; Content-Area library; one teaching system (teacher materials); and three (3) coaching days to support the continuation of teacher understanding with how to instruct using System 44, which promotes implementation with fidelity and opporutnities for student growth.

The Achievement Center will provide a BSC to support the facilitation of group and individual social counseling session, as well as plan behavioral interventions tailored to support individual needs for students and conduct ABA-based language assessments (ABLLS-R; VB-MAPP; PEAK) in the Central and Western Attendance Areas.  The service is necessary to ensure continuous social and behavioral interventions are available to students with disabilities.   

The Achievement Center will provide Behavior Specialist Consultant services throughout the 2019 Extended School Year Program.

The 2019 ESY Program will run Tuesday and Wednesday 8:15-11:15A.M. at Beaty Warren Middle School on the following dates:

            June 25 & 26, 2019

            July 9, 10, 16, 17, 23, 24, 30, & 31, 2019

            August 6 & 7, 2019

The ESY program will support students receiving Life Skills Support, Autistic Support, Emotional Disturbance, SLD (ID), and related services (OT, PT, & ST). 

The Achievement Center will provide a Behavior Specialist Consulting (BSC) with Applied Behavior Analysis experience to systemically apply interventions based on ABA learning theory to support the facilitation of interventions directly with children with disabilities throughout the WCSD.  The BSC will also consult & train teachers to implement specific interventions, collaborate with special education case managers, and support parent inquiries.   

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Please see attachments.

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A Preliminary Letter of Agreement for Title I Services with IU5 for 2018-2019 was Board approved August 13, 2018.  After PDE reconciled funds, the Warren County School District received a smaller allocation, which decreased the amount due to IU5.

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The Pennsylvania Department of Education (PDE) is responsible for ensuring that all special education programs in school are appropriate and effective.  To do this, school districts must submit a Special Education Plan every three years to PDE as required under 22 PA Code 14.104.

The school district's Special Education Plan focuses on plans generated from compliance monitoring, professional development activities, and training necessary to provide appropriate progress to students with disabilities.  School districts in phase 1 (WCSD) must submit their full plans by May 1, 2019, via the Comprehensive Planning Web Application.  The Special Education Plan must be available for public review for 28 days prior to board approval. 

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Bid opening will be held on April 3, 2019.

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Bids received and opened on March 28, 2019 at 10:00 a.m.

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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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