CENTRAL UNION SCHOOL DISTRICT January 11, 2021 AGENDA The regular open public meeting of the Central Union School District Board of Trustees will be held on Monday, January 11, 2021 at District Presentation Center, 15783 18th Avenue, Lemoore, CA 93245. The Board meeting will begin with a preliminary open session at 5:30 p.m. ​ and adjourn into closed session. After the closed session the general open session will be called to order at 6:00 p.m. ​ ​ ​ Please note, the regular Board Meeting will be held in a hybrid model, allowing both in-person and video conferencing (Zoom Meeting). In-person guidelines will adhere to social distancing and the expectations that members of the public will follow the current guidelines regarding face coverings and distancing which is in place by the State of California. https://central-k12-ca-us.zoom.us/j/82360327570?pwd=ZU1HdDdVS3NDOEI1VDRzWFpHMjZOdz09 Passcode: Central Any writings or documents that are public records and are provided to a majority of the governing board regarding an open session item on this agenda are available for public inspection and may be accessed under the Board Agenda and backup information housed on the District website at www.central.k12.ca.us. For public comments for those participating virtually, please email that to Traci Fullerton, provide the topic of the Public Comment, and the content of your comments in the email. Please email your public comments to Traci Fullerton ([email protected]) no later than 12:00 PM ​ ​ ​ on Monday, January 11, 2021. Submitted comments will be read into the record. For ​ in-person, the visitor who wishes to address the Board shall complete the request form, entitled “Request to Address the Board”. Complete the form in its entirety and give to the ​ ​ ​ Superintendent. Persons may speak to any item on the agenda when it comes up for discussion or persons may speak during the time designated, “Courtesy to Visitors.” The Public has the right to comment upon any item on the agenda. CUSD Mission Statement ~ Central Union School District seeks to be an exemplary learning community. We build the foundation of this community through meaningful relationships, relevant and engaging learning, effective communication, and providing a safe atmosphere. Each student will be treated as an individual, given the tools to be a lifelong learner, and taught to function as a member of a group and as a productive member of society. We challenge ourselves to be better than we think we can be, and advocate for the greater good of our community. Our success in this mission will build lifelong, confident learners, who have the tools necessary for success in a changing world. 1. OPEN PUBLIC SESSION: a. Call to Order b. Roll Call c. Flag Salute Trustees: Dale Davidson, Casey Fisher, Jeffrey Gilcrease, Ceil Howe III, and Steven Salefske District Officials: Superintendent Tom Addington, Christina Barber, Loretta Black, Darin Denney, Traci Fullerton, Anne Gonzales, Christina Gonzales, Wendy Jones, Elizabethe Williams-Lozano, Penny Miller, Cindee Rael, John Raven, and Heiko Sweeney. CUSD Employee Associations' Representatives and others in attendance 2. PROCEDURE FOR VISITORS WHO WISH TO ADDRESS THE BOARD: If any visitor wishes to address the Board, the request form, entitled “Request to Address ​ ​ the Board” should be filled out as soon as possible. Complete the form in its entirety ​ and give it to the Superintendent. Persons may speak to any item on the agenda ​ ​ when it comes up for discussion or persons may speak during the time designated, “Courtesy to Visitors.” Persons speaking to the board should understand that the Board invites your comments. Most questions asked of the Board require research and/or investigation. Therefore, the Board may respond to your questions in writing. Your input is important. However, if the comments involve a District employee or a student, the President will, at that time, explain the rights of the Speaker and the rights of the employee and/or student. Each address to the Board should not exceed five minutes in length with no more than thirty minutes per item. 3. PRESENTATION(S): a. CWDL, Certified Public Accountants - Annual Financial Report 4. DISTRICT REPORTS: a. Superintendent Update (ta) BEG. OF BEG. OF Transfer YEAR YEAR December December Students ENROLLMENT 2019-2020 2020-2021 2019-20 2020-2021 From TOTAL AKERS 692 715 681 734 LESD 40 CENTRAL 269 248 264 262 HANFORD 27 NEUTRA 601 496 608 485 OTHER 5 STRATFORD 284 287 306 306 Intra-District 30 TOTAL 1846 1746 1859 1787 TOTAL 102 b. Business Update - (wj) 5. COURTESY TO VISITORS: 6. CORRESPONDENCE AND BOARD INFORMATION: a. CWDL, Certified Public Accountants audit summary correspondence b. Budget Overview for Parents update 7. CONSENT AGENDA: ​ (at this time board members may request that an item or items be removed from the consent agenda and placed as ‘new business’) a. Approve minutes of the organizational board meeting of December 14, 2020 b. Approve new hires: i. Melanie Reynolds Specialty Instructional Aide c. Approve separations: i. 47-12/20 ii. 48-12/20 iii. 49-12/20 d. Approve agreement with the San Joaquin Valley Co-op for cafeteria and food related services and products (ta) e. Approve agreement with Mangini Associates for Site Plumbing Upgrades at Stratford School (ta) f. Approve Neutra Surplus Request (ta) g. Approve agreement with San Jose State University for Student Teaching assignment (ta) h. Approve Updates to Board Policy and Administrative Regulation 1312.3 Uniform Complaint Procedures (ta) i. Approve Technology Surplus Request (mt) j. Approve agreement with Kings County Office of Education re math intervention (ag) Approve items a) through j): 8. OLD BUSINESS: ​ a. none 9. NEW BUSINESS a. Announce out any closed session decision. (ta) b. Approve December 2020 District warrants and payroll; December 2020 financial and cafeteria statements (wj) c. Approve Resolution #A-01-11-2021 District acceptance/adoption of the Audit Report for Year Ending June 30, 2020 from CWDL, Certified Public Accountants (ta) d. Accept Robert S. Marks Plumbing, Inc. as the lowest responsive bid for the Central Union-Santa Rosa Rancheria water connection project (ta) e. Approve 2019-2020 draft of Annual School Site Accountability Report Cards (ta) 10. BOARD MEMBER COMMENTS: 11. CLOSED SESSION: The closed session of the Board of Trustees will be held to consider the following: a. Personnel (Gov. Code 54957) Employee Leave request CENTRAL UNION SCHOOL DISTRICT COUNTY OF KINGS LEMOORE, CALIFORNIA AUDIT REPORT JUNE 30, 2020 CENTRAL UNION SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2020 FINANCIAL SECTION Independent Auditors' Report 1 Management's Discussion and Analysis 4 Basic Financial Statements: Governmental-wide Financial Statements Statement of Net Position 12 Statement of Activities 13 Fund Financial Statements Governmental Funds - Balance Sheet 14 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position 15 Governmental Funds - Statement of Revenues, Expenditures, and Changes in Fund Balances 16 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 17 Fiduciary Funds - Statement of Net Position 18 Notes to the Financial Statements 19 REQUIRED SUPPLEMENTARY INFORMATION General Fund - Budgetary Comparison Schedule 48 Schedule of Changes in the Net OPEB Liability and Related Ratios 49 Schedule of Contributions - OPEB 50 Schedule of the Proportionate Share of the Net Pension Liability 51 Schedule of Contributions - Pensions 52 Notes to Required Supplementary Information 53 SUPPLEMENTARY INFORMATION Local Education Agency Organization Structure 55 Schedule of Expenditures of Federal Awards 56 Schedule of Average Daily Attendance 57 Schedule of Instructional Time 58 Reconciliation of Annual Financial and Budget Report with Audited Financial Statements 59 Schedule of Financial Trends and Analysis 60 Schedule of Charter Schools 61 Note to the Supplementary Information 62 CENTRAL UNION SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2020 OTHER INDEPENDENT AUDITORS' REPORTS Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 63 Independent Auditors' Report on Compliance For Each Major Federal Program; and Report on Internal Control over Compliance Required by the Uniform Guidance 65 Independent Auditors' Report on State Compliance 67 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Summary of Auditors' Results 69 Financial Statement Findings 70 Federal Award Findings and Questioned Costs 71 State Award Findings and Questioned Costs 72 Summary Schedule of Prior Audit Findings 73 FINANCIAL SECTION Independent Auditors’ Report Board of Trustees Central Union School District Lemoore, California Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Central Union School District ("the District") as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles