This is an opportunity for the community to provide input and comments on district business. To submit public input, for scheduled virtual meetings email Becky Egan, Administrative Assistant to the Superintendent by 3 p.m., one day prior to the scheduled meeting at becky.egan@covington.kyschools.us

Please include in the email:

• Full name
• Address
• Comments you would like addressed to the Covington Board of Education

The personnel actions listed on the exhibit have taken place since the board meeting of July 22, 2021.

• Personnel Exhibit 08-26-2021.pdf

Pursuant to 702 KAR 1:170, Kentucky school districts are required to review the Data Security and Breach Notification Best Practice Guide prior to August 31 of each year.  CIPS Policy 01.61 Records Management and CIPS Procedure 01.61 AP. 11 Notice of Security Breach and Investigation Procedures have been amended to reflect this change.

Unused ending balances may be carried over upon petition by the Site Based Council to the local Board of Education per KRS160.345.  The limit of what can be carryover is 5% of the original site based allocation.  The amount requested to carryover is $23,366 (see attached detail spreadsheet).

• carryover '21 calculation for board

The Kentucky Department of Education recognizes that it is a best-practice for Board members to be knowledgeable of each schools’ activity fund balances.  School activity fund balances for a 6 month period will be brought to the Board in January/February (July through December) & July/August (July 2020 through June 2021) of each year.  

• FY21 school activity balances

This is a new item for the Board that was requested during the May 2018 Board meeting.  The Board wanted to see the school activity receipts (revenue) broken down by category in regards to student generated money versus non-student generated money.  This will be brought to the board each July/August showing detail information on receipts from the prior year.

• ALL SCHOOLS-skeleton template for school generated funds vs donations 7-27-21

Budget Narrative for July FY2022 monthly financial statement:

1. General fund (fund 1) – as of 7/31/21, revenue received of 10.3 million with expenses of 1.7 million.
2. Special revenue (fund 2) – as of 7/31/21, revenue received of $-261,000 with expenses of $972,000.Many grants in fund 2 are on a reimbursement basis. Money is requested after the expenses have occurred. There is a delay on receiving fund 2 revenue.
3. Capital outlay (fund 310) - as of 7/31/21, revenue received of $172,000 with expenses of $0. The state does not provide all the capital outlay funding until the end of the fiscal year. This fund is used to pay the district’s bond payments. Bond payments occur throughout the whole fiscal year under fund 400 (new for FY’13 per KDE).Money will be transferred out of capital outlay into the debt service fund throughout the fiscal year.
4. Building fund (fund 320) - as of 7/31/21, revenue received of $333,000 with expenses of $0.This fund is used to pay the district’s bond payments. Bond payments occur throughout the whole fiscal year under fund 400 (new for FY’13 per KDE).Money will be transferred out of building fund into the debt service fund throughout the fiscal year.
5. Construction fund (fund 360) - as of 7/31/21, revenue received of $0 with expenses of $3,000.This fund is used to pay for the district’s construction projects.
6. Debt Service fund (fund 400) – as of 7/31/21, revenue received of $0 with expenses of $418,000.See detailed explanation under capital outlay and building fund.
7. Daycare fund (originally fund 50 – switched to fund 52 per KDE) – as of 7/31/21, revenue received of $5,800 with expenses of $0.Revenue comes in throughout the fiscal year.
8. Food service fund (fund 51) – as of 7/31/21, revenue received of $788,000 with expenses of $72,000.
9. School Activity Fund (fund 25) – as of 7/31/21 revenue received of 299,000 with expenses of -2,900.This fund was set up end of FY20 due to a new GASB standard that went into effect. All Redbook monies have to be entered into MUNIS which is done at year-end in June.

NOTE: fund 1 and fund 2 aren’t balanced in MUNIS as of July 31, 2021.  Budgets are being worked on during the summer.

• balance sheet July 2022
• financial report July 2022
• Info on funds to help with monthly MUNIS report for board 3-12-21
• July 2021 bank account update
• July 2021 investments update

Pursuant to Policy 04.3111, the treasurer shall prepare warrants or “Orders of the Treasurer” to be acted upon at each regular Board meeting. The Board shall give subsequent approval to all budgeted disbursements made between meetings of the Board. Disbursements shall only be made on invoices for purchases made in accordance with District policy and procedures.

• Warrants for August 2021 board meeting

The finance team in July was compiling & reconciling all the year-end reports that the board request.  Once that reconciliation was completed, it was noticed that some donations were left off the report that was presented to the board back in June 2021.  The finance team in the future will wait to present donations along with all the other year-end reporting in July/August of each year.

1. Donations are defined as gifts of real or personal property to the school from persons or entities outside the school system for use at the school or for the students of the school.
2. Local boards shall receive any gift for the benefit of schools in the district and hold and use them as requested, provided that the purpose for which it is used shall be in harmony with the aims and general program of public education in this state. Schools receive contributions and donations from a variety of sources, including external support/booster organizations. Boards should ensure the purpose of the contributions and donations is clear and the donor and school staff all understand and agree upon the purpose for which the funds will be used.
3. However, the local board may give the responsibility for the donations to the schools by establishing a policy allowing schools to maintain their own donations. If the board allows donations to be kept at the school level, the principal and/or bookkeeper shall produce a listing of donations for submission to the school board at year-end.
4. The Donation Acceptance Form (Form F-SA-18) shall be completed stating the purpose of and any restrictions on the funds received. A donation acknowledgement should be sent to the donor.
5. Cash donations to the school for a specific purpose (restricted purpose) shall be maintained in a separate activity account and expended as indicated by the donor as long as the board has approved a policy for the donation to be maintained at the school level. Tracking this balance as a separate account with proper supporting documentation for expenditures will reflect that the donor’s wishes were met.
6. Cash donations to the school for general use (unrestricted purpose) shall be deposited in a general account as long as the board has approved a policy for donations to be maintained at the school level. The principal and SBDM council will decide the use of these donations. These donations must be used to support student activity.
7. Equipment or other property donations to the school will remain at the school and be included on school inventory records and become the property of the local board. These donated items shall be reported at year-end along with cash donations to the school board.

• donations FY21 revised 7-23-21

As this construction project is wrapping up and the district is trying to process the BG5 (close out of the construction project), it was brought to the attention of the district per KDE facilities that the correct bond closing costs must match before the BG5 can be submitted and approved by KDE facilities.  This will ensure if there is money left on the project, the correct residual amount can be used for another future construction project.  The district is getting all the documentation together so that the BG5 can be processed as smooth as possible.

The finance director is asking for approval so that the revised BG1 can be submitted and approved by KDE facilities.  Once the revised BG1 is KDE approved then the district can process the BG4 & BG5.

• Revised BG 20-217 7-27-21

As this construction project is wrapping up and the district is trying to process the BG5 (close out of the construction project), it was brought to the attention of the district per KDE facilities that the correct bond closing costs must match before the BG5 can be submitted and approved by KDE facilities.  This will ensure if there is money left on the project, the correct residual amount can be used for another future construction project.  

The finance director is asking for approval so that the revised BG1 can be submitted and approved by KDE facilities.  Once the revised BG1 is KDE approved then the district can process the revised BG5.  The revised BG5 will be brought to the board.

• Revised BG 19-202 7-27-21

Each Year the Board of Education is required to adopt the tax rate for the fiscal year and submit adopted rate(s) to the State of Kentucky as well as the county clerk for distribution of tax bills.  The 4% Increase is being recommended. 

The 4% increase general fund tax rate for 2021-2022 is 107.9 cents on real property with a 0.2 exoneration for a grand total of 108.1 cents and 108.1 cents on personal property with a 0.2 exoneration for a grand total of 108.3 cents and is expected to produce $18,332,684.  If all calculated revenues are received this will be an increase of $1,255,557.  Revenue received in excess of last year’s revenue will be allocated to meet current operating expenses of the General Fund. 

The compensating rate for 2021-2022 is 103.8 cents on real property with a 0.2 exoneration for a grand total of 104.0 cents and 108.1 cents on personal property with a 0.2 exoneration for a grand total of 108.3 cents and is expected to produce $17,693,986.  All rates are per $100 valuation. 

The Motor Vehicle Tax Levy for FY 2021-2022 is 85.9 cents per $100 valuation. 

Attached are the reporting forms from the State of Kentucky and the calculation of the proposed tax rates.

• Covington - Tax Rate Presentation chart with pictures 8-3-21
• Reports from KDE - Covington Independent FY22
• tax rate history

• 081221_MINUTES Reg Mtg.pdf

In order to meet the Individual Education Plan (IEP) for some students, it is necessary to contract with an outside agency to provide Orientation and Mobility training as outlined on a student's IEP.

Attached is the contract for Movin' Om, LLC for the 2021-2022 school year.

• O&M Services Agreement 2021-2022 Covington (1)

In order to meet the Individual Education Plan (IEP) for some students, it is necessary to contract with an outside agency to provide physical therapy as out lined in the student's IEP. 

Attached is a copy of the contract for Empower House.

• PT Contract 2021-22

Employee # 6378 is requesting a leave of absence beginning November, 2021 and ending December, 2021. Leave will be partially paid and unpaid.

Employee # 5333 is requesting a leave of absence beginning August 16, 2021 and ending August 23, 2021. Leave is paid.

Employee # 6503 is requesting a leave of absence beginning August 16, 2021 and ending January 3, 2022. Entire leave is unpaid.

The third round of ESSER III (American Rescue Plan) funds from the Federal Government that the Covington Independent Public Schools is eligible to apply for is $ 19,852,568.  The attached Assurance Document states that the Superintendent will assure that the district will operate consistent with the requirements of Section 442 of the General Education Provisions Act (GEPA) (20 U.S.C. 1232e). 

The district is aware that the impact of COVID-19 will have lasting effects on our students. Stakeholder in put was sought to identify our priorities for spend.  This plan will address both short-term and long-term solutions created by the loss of seat time during the pandemic. Initially we plan to put the funds in 3 buckets and take the next 6-12 months to establish the spending details.  This will allow us to continue to include all our stakeholders in the process.

Buckets for spending ESSER III American Rescue Plan:

Maintenance / Building and Grounds:

• Upgrades to improve overall student learning environments and provide cleaner indoor air quality. This will include PPE, cleaning supplies, and equipment and maintenance for all schools and departments.
• Allocated amount = $5,000,000.00 

  Learning Loss:

• Continue to provide high quality after school programing and summer programs at all our schools with the additional support from staff to address learning loss.
• Continue to review staff and programs to address the mental health needs of our population.
• Continue to plan and implement activities addressing the needs of low-income students, students with disabilities, gifted and talented students, English Learners, migrant students, students experiencing homelessness, and children in foster care.
• Continue to provide high quality culturally responsive instructional resources for all schools and provide high quality training for teachers to accelerate student learning.
• Continue to review existing district software and hardware for necessary upgrades to improve coordinated responses throughout the district.
• Allocated amount = $12,103,961.41

Maintain continuity of services

• Continue to review all funding sources and address with ESSER funds the necessary staff and district needs.
• Indirect Cost Allocated amount = $2,748,606.59

This is an emergency project that was awaiting survey results to provide a more accurate cost estimate. The much larger scope and surface area, which was discovered during the survey, resulted in a $120,000.00 increase. The new cost proposal for Meinken Field Landslide emergency repairs is $396.508.00.

• A101_2007_DRAFT.PDF

The BG1 2021-252 reflects the revised cost of the project. 

• BG1 2021-252.pdf

September 6, 2021 ~ Holiday #1 Labor Day, Schools Closed

September 7 ~ 2021 Regional Meeting, KSBA Northern Region, Receptions @ 5:30 p.m.

September 9 ~ Regular Board Meeting, 5 p.m., location TBD

September 23 ~ Regular Board Meeting, 5 p.m., location TBD

September 24 ~ Homecoming Game vs Holy Cross, 7 p.m.

Pursuant to KRS 61.810 (1) the Board may go into executive session.