budget-finance-committee-meeting-packet-12-12-13

ORLEANS PARISH SCHOOL BOARD BUDGET & FINANCE COMMITTEE Orleans Parish School Board 3520 General DeGaulle Drive, Suite 4050 New Orleans, LA 70114 December 12, 2013 4:00 PM (Notice: This meeting may be convened up to 30 minutes prior to the posted schedule to facilitate the orderly conduct of business)

Committee Members: Ms. Leslie Ellison, Chair Mr. Woody Koppel Mr. Nolan Marshall

Mr. Ira Thomas, Ex-Officio Mr. Seth Bloom

AGENDA Call to Order

Ms. Leslie Ellison

Adoption of the Agenda Additions/Deletions/Modifications FINANCE ACTION ITEM(S) (No items submitted) PURCHASING ACTION ITEMS Consent Agenda: 1. Cisco Smartnet Hardware & Software Application, Implementation & Integration Services (State Contract No. 409349) Rationale: Simultaneously the OPSB-IT team has become very concerned with assertions that the need for very high bandwidth both between the district and the World Wide Web and between the school and the data center will grow exponentially as PARCC like instructional formats and PARCC assessments become a reality in LEA school sites. To address these concerns the IT team has opted to install software on its network infrastructure which can be used for data flow monitoring and shaping should the need arise. This will empower the IT team to ensure appropriate bandwidth to classrooms and prevent the oversubscription and unnecessary expenses we believe will result if we cannot closely monitor the reality.

Recommendation: That the Orleans Parish School Board approve the Cisco Smartnet Hardware &Software Application, Implementation & Intergration Services from the Louisiana State Contract Vendor, Transformyx Incorporated. The State Contract No. is 409349. The total amount of this purchase is $421,074.00. Funds are available in the Data Processing Information Technology account.

In accordance with the Americans with Disabilities Act, if you need special assistance at a public meeting of the Orleans Parish School Board, please contact the Board Office at 504-304-5678, or by email at BoardOffice@nops.k12.la.us , describing the assistance that is necessary.

2. Asphalt at McDonogh #7 Elementary School - Project No. 2013-0506-0001 Rationale: On October 18, 2013 the OPSB Purchasing Department released Invitation to Bid (ITB) no. Project no. 2013-0506-0001 for Asphalt at McDonogh NO. 7 Elementary School.

The ITB was advertised in the Times-Picayune and posted to the OPSB website. On November 13, 2013 at 2:00 P.M. a public bid opening was conducted at the OPSB office by the Purchasing Department.

Recommendation: That the Orleans Parish School Board accepts the lowest responsive bid from Fleming Construction, LLC in the amount of $197,000.00, and authorize the OPSB General Counsel to prepare a contract for signatures of the Board President and the contractor.

DISCUSSION/INFORMATION ITEM(S) October 2013 Financial Statements

Katherine Phelan

Fiscal Year 2013 Audit Report Update

Eric Bosch, Director of Audit & Assurance Services LaPorte CPA’s & Business Advisors

ADJOURNMENT

In accordance with the Americans with Disabilities Act, if you need special assistance at a public meeting of the Orleans Parish School Board, please contact the Board Office at 504-304-5678, or by email at BoardOffice@nops.k12.la.us , describing the assistance that is necessary.

December 5, 2013 TRANSFORMYX INCORPORATED STATE CONTRACT NO. 409349 $421,074.00

CISCO SMARTNET HARDWARE & SOFTWARE APPLICATION, IMPLEMENTATION & INTEGRATION SERVICES (STATE CONTRACT NO. 409349) Requestor: Peggy Abadie, Executive Director of Information Technology BACKGROUND INFORMATION: During the 2011-12 academic year OPSB was awarded funds to provide for an upgrade to school sites covered by the OPSB e-rate filing for that year. The schools were notified of the award and many of the school sin the LEA opted to go forward with the upgrade siting substantial demand on their current networks sufficient to warrant the matching funds expense and the effort to implement the upgrade. At that time neither Ben Franklin Elementary nor McMain Secondary opted for the upgrade. Ben Franklin was moving a large number of students to a new campus which was being addressed with the higher capacity wireless and the existing wireless at the Jefferson Avenue campus was thought to be sufficient after the relocation of a large share of their students. McMain was not experiencing enough demand on their network to motivate a decision in favor of the upgrade effort.

During the 2012-13 school year the demand at both schools grew substantially as the presence of mobile devices, iPads, Net Books, etc. began to be more prolifically used in the instructional effort. Both sites now feel like they need to implement the upgrade to improve student network access experience.

Simultaneously the OPSB-IT team has become very concerned with assertions that the need for very high bandwidth both between the district and the World Wide Web and between the school and the data center will grow exponentially as PARCC like instructional formats and PARCC assessments become a reality in LEA school sites. To address these concerns the IT team has opted to install software on its network infrastructure which can be used for data flow monitoring and shaping should the need arise.

This will empower the IT team to ensure appropriate bandwidth to classrooms and prevent the oversubscription and unnecessary expenses we believe will result if we cannot closely monitor the reality.

The Transformyx project outlined on requisition 722 provides for the above detailed efforts.

RECOMMENDATION:

That the Orleans Parish School Board approve the Cisco Smartnet Hardware &Software Application, Implementation & Intergration Services from the Louisiana State Contract Vendor, Transformyx Incorporated. The State Contract No. is 409349. The total amount of this purchase is $421,074.00. Funds are available in the Data Processing Information Technology account.

Budget Code: 012894147-573900

December 5, 2013 ASPHALT AT MCDONOGH NO. 7 ELEMENTARY SCHOOL ITB/PROJECT NO. 2013-0506-0001 Requestor: Herman K. Taitt, Jr., Executive Director of Operations Advertisement Dates: The Times Picayune Friday, October 18, 2013 Wednesday, October 23, 2013 Wednesday, October 30, 2013 OPSB Website - continuously from October 18 through November 13, 2013 Publicly Opened: November 13, 2013 Vendors Receiving Bid Package: Unknown

Vendors Responding: 3

Principals of the Company: FLEMING CONSTRUCTION COMPANY, LLC (KENNER, LA.) Manager & Member: Jack D. Fleming II

Background Information: On October 18, 2013 the OPSB Purchasing Department released Invitation to Bid (ITB) no. Project no. 2013-0506-0001 for Asphalt at McDonogh NO. 7 Elementary School. The ITB was advertised in the Times-Picayune and posted to the OPSB website.

On November 13, 2013 at 2:00 P.M. a public bid opening was conducted at the OPSB office by the Purchasing Department.

The bid results were as follows: Contractor

Total Base Bid

1 Livers Construction Inc.

$237,980.00

2 Frickey Brothers Construction Inc. 3 Fleming Construction LLC

$202,504.00 $197,000.00

Fleming Construction, LLC has committed to a DBE goal of 32.4%.

RECOMMENDATION:

That the Orleans Parish School Board accepts the lowest responsive bid from Fleming Construction, LLC in the amount of $197,000.00, and authorize the OPSB General Counsel to prepare a contract for signatures of the Board President and the contractor. In addition, OPSB Administration requests that the OPSB approve a 10% contingency for any unforeseen conditions. Additional work will not be performed until approved by the OPSB Executive Director of Operations by way of a field change order.

ORLEANS PARISH SCHOOL BOARD

FINANCIAL STATEMENTS

FOR THE FOUR MONTHS ENDED OCTOBER 31, 2013

Orleans Parish School Board Balance Sheet For the Four Months Ended October 31, 2013

Clearing Fund Assets Cash and Cash Equivalents Accounts Receivable Due from Other Agencies Due from Other Funds Assets Total Liabilities Accounts Payable Accrued Expenses Due to Other Agencies Due to Other Funds Other Current Liabilities Deferred Revenues Liabilities Total Fund Balance Fund Balance Fund Balance Total Liabilities and Fund Balance Total

$

$ $

2,699,619 2,699,619

$

1,669,286 7,808,806 4,853,494 39,088,209 53,419,795

$ $

(50,720,175) (50,720,175)

$

2,699,620

Page 1 of 10 Pages

Orleans Parish School Board Statement of Revenues and Expenditures For the Four Months Ended October 31, 2013

Clearing Fund Budget Revenue Ad Valorem Tax-Debt Service Sales & Use Taxes Minimum Foundation Program ("MFP") Revenue Total Expense (by site / department) Audubon Montessori School Ben Franklin Senior High School Board Office Bricolage Academy Einstein Charter School Encore Academy Harte Elementary School Hynes Elementary School Karr Magnet School Lake Forest Elementary School Lusher Charter School Moton Elementary School New Orleans Science & Math High School Plessy Charter School Recovery School District ("RSD") System Wide Expenses Warren Easton Charter High School Expense Total Excess Revenue over Expenditures

YTD

$ 144,367,122 118,118,554 49,908,240 $ 312,393,916

$

$

6,337,042 6,998,454 1,327,600 947,428 7,753,357 1,582,026 6,051,026 5,675,630 8,714,550 4,424,310 15,123,096 2,520,516 3,324,936 670,350 138,819,136 93,892,499 8,222,960 $ 312,384,916

$

$

$

9,000

$

$

2,967,800 15,741,064 15,588,200 34,297,064 2,166,347 2,332,814 223,723 242,675 2,613,896 957,216 2,017,009 1,901,877 2,904,846 1,474,766 5,068,102 840,168 1,108,312 278,200 46,983,080 11,163,225 2,740,983 85,017,239

Variance $

$ $

141,399,322 102,377,490 34,320,040 278,096,852

$

4,170,695 4,665,640 1,103,877 704,753 5,139,461 624,810 4,034,017 3,773,753 5,809,704 2,949,544 10,054,994 1,680,348 2,216,624 392,150 91,836,056 82,729,274 5,481,977 227,367,677

(50,720,175) $

50,729,175

Page 2 of 10 Pages

Orleans Parish School Board Balance Sheet For the Four Months Ended October 31, 2013

General Fund Assets Cash and Cash Equivalents Accounts Receivable Due from Other Agencies Due from Other Funds Prepaid Insurance Inventory Assets Total Liabilities Accounts Payable Accrued Expenses Payroll Liabilities Due to Other Agencies Due to Other Funds Other Current Liabilities Notes Payable-RAN Note Deferred Revenues Liabilities Total Fund Balance Fund Balance Fund Balance Total Liabilities and Fund Balance Total

$

$ $

40,597,020 153,031 2,570,176 84,068,548 1,178,083 128,566,857

$

346,968 1,524,366 60,018 26,904,454 50,000,000 336,696 79,172,502

$ $

49,394,356 49,394,356

$

128,566,858

Page 3 of 10 Pages

Orleans Parish School Board Statement of Revenues and Expenditures For the Four Months Ended October 31, 2013

General Fund Budget Revenue Ad Valorem Tax Sales & Use Taxes Charters & RSD Interest Income Minimum Foundation Program ("MFP") Miscellaneous Revenue Non-Public Textbooks Professional Improvement ("PIP") Revenue Sharing Indirect Cost Reimbursement Fund Transfers Revenue Total Expense (by site / department) Alternative Learning Institute Audio Visual Department Ben Franklin Elementary School (2 sites) Bethune Elementary School Board Office Central Office Charter Office Curriculum & Instruction Disadvantaged Business Enterprise Exceptional Children Services Facilities Finance Human Resources Department Information Technology Department Insurance Department Legal Department Mahalia Jackson Elementary School Maintenance McDonogh 35 Career Academy McDonogh 35 Senior High School McMain Senior High School Recovery School District ("RSD") Summer School Superintendent's Office System Wide Expenses Youth Study Center Expense Total Excess Revenue over Expenditures

$

YTD

14,392,463 6,161,569 3,584,045 100,000 12,047,490 948,000 491,082 356,763 1,627,825 2,500,000 3,000,000 45,209,237

$

$

$

253,594 246,425 4,434,643 2,707,926 322,865 715,635 636,446 847,815 230,880 1,289,633 496,886 3,225,608 702,927 2,228,287 3,261,607 1,288,096 1,606,601 312,313 873,180 5,926,450 5,823,656 84,335 326,897 461,451 5,748,021 383,516 44,435,693

$

773,544

$ $

Variance

4,797,488 2,053,856 1,913,023 20,239 4,015,830 155,116 177,612 13,133,165

$

$

$

80,735 38,962 1,214,599 701,497 108,887 166,395 128,942 242,175 38,048 370,406 141,170 494,036 213,661 638,663 1,368,030 286,917 496,072 141,989 282,026 1,408,129 1,541,845 82,705 5,744 128,064 716,045 134,746 11,170,486

$

172,859 207,463 3,220,044 2,006,429 213,978 549,240 507,504 605,640 192,832 919,227 355,716 2,731,572 489,266 1,589,624 1,893,577 1,001,179 1,110,529 170,324 591,154 4,518,321 4,281,811 1,630 321,153 333,387 5,031,976 248,770 33,265,207

$

1,962,678

$

(1,189,134)

$

$

9,594,975 4,107,713 1,671,022 79,761 8,031,660 792,884 491,082 356,763 1,627,825 2,322,388 3,000,000 32,076,072

Page 4 of 10 Pages

Orleans Parish School Board Balance Sheet For the Four Months Ended October 31, 2013

Debt Service Assets Cash and Cash Equivalents Accounts Receivable Due from Other Agencies Due from Other Funds Assets Total Liabilities Accounts Payable Accrued Expenses Due to Other Agencies Due to Other Funds Other Current Liabilities Deferred Revenues Liabilities Total Fund Balance Fund Balance Fund Balance Total Liabilities and Fund Balance Total

$

$ $

44,977,492 351,519 45,329,010

$

17,867,859 17,867,859

$ $

27,461,151 27,461,151

$

45,329,010

Page 5 of 10 Pages

Orleans Parish School Board Statement of Revenues and Expenditures For the Four Months Ended October 31, 2013

Debt Service Budget Revenue Ad Valorem Tax-Debt Service Sales & Use Tax Interest Income Fund Transfers Revenue Total Expense Bond Issuance & Related Expenses Redemption of Principal Interest Expense Expense Total Excess Revenue over Expenditures

$

$ $

13,238,861 19,842,334 34,330 302,623 33,418,148

YTD $

$

$

851 17,707,593 14,951,140 32,659,584

$

$

$

758,564

$

296,051 16,319 151,311 463,682 500 9,145,000 2,035,036 11,180,536

Variance $

$ $

12,942,810 19,842,334 18,011 151,312 32,954,466

$

351 8,562,593 12,916,104 21,479,048

(10,716,855) $

11,475,419

Page 6 of 10 Pages

Orleans Parish School Board Balance Sheet For the Four Months Ended October 31, 2013

Special Revenue Donations

Grant Programs Assets Cash and Cash Equivalents Accounts Receivable Due from Other Agencies Due from Other Funds Inventory Assets Total Liabilities Accounts Payable Accrued Expenses Payroll Liabilities Due to Other Agencies Due to Other Funds Other Current Liabilities Deferred Revenues Liabilities Total Fund Balance Fund Balance Fund Balance Total Liabilities and Fund Balance Total

$

$

1,000 1,000

$

$

(3,955) $ 28,209 6,199,714 879,843 7,103,811 $

$

23,593 23,593

$ $

(3,164,342) $ (3,164,342) $

445,303 445,303

$ $

1,944,856 1,944,856

$

446,303

$

1,968,449

$

$

$

3,939,469

$

$

$

$

819,807 6,867 1,087,568 54,208 1,968,449

Total

115,116 331,186 446,303

$

3,449,440 490,028 3,939,469

Child Nutrition $

$ $

$

819,807 3,449,440 612,011 1,418,754 54,208 6,354,221 20,638 28,209 6,199,714 879,843 7,128,404 (774,183) (774,183) 6,354,221

Page 7 of 10 Pages

Orleans Parish School Board Statement of Revenues and Expenditures For the Four Months Ended October 31, 2013

Special Revenue Grant Programs Revenue Contributions & Donations Ben Franklin Elementary Hynes Elementary Mahalia Jackson McDonogh 35 Senior High School Warren Easton Charter School Federal Grant Revenue Other Restricted Revenues State Grant Revenue Income From Meals Revenue Total Expense Alternative Learning Institute Audubon Montessori School Ben Franklin Elementary School Ben Franklin Senior High School Bethune Elementary School Curriculum & Instruction Einstein Charter School Encore Academy Exceptional Children Services Harte Elementary School Hynes Elementary School Karr Magnet School Lake Forest Elementary School Lusher Charter School Mahalia Jackson Elementary School McDonogh 35 Career Academy McDonogh 35 Senior High School McMain Senior High School Moton Elementary School New Orleans Science & Math High School Recovery School District ("RSD") Special Revenue Summer School System Wide Expenses Warren Easton Charter High School Youth Study Center Expense Total Excess Revenue over Expenditures

$

$ $

$ $

YTD Donations Child Nutrition

10,678 31,000 125,561 29,895 181,724 2,231,905 75,670 2,686,434

$

12,207 46,471 207,820 216,417 851,000 14,402 44,400 1,856,873 112,463 70,177 241,324 17,641 115,307 101,022 67,129 206,303 187,960 35,890 1,410,380 154,471 76,893 29,081 6,075,628

$

$

9,606 311,000 5,333 325,939

$

$

$

660 70,048 70,708

$

$

(3,389,195) $

255,231

$

537,860 88,723 121,049 747,632 44,080 31,475 30,059 27,760 33,853 24,155 73,500 23,368 1,520 53,216 30,549 24,088 307,119 687,909 56,572 40,945 1,490,169

Total $

$ $

$

(742,537) $

20,285 31,000 125,561 311,000 29,895 181,724 2,775,098 75,670 88,723 121,049 3,760,005 12,207 90,551 239,296 30,059 244,178 851,660 48,254 44,400 1,856,873 112,463 94,332 241,324 17,641 188,807 194,438 68,649 259,519 218,509 24,088 35,890 307,119 2,098,289 56,572 154,471 117,838 29,081 7,636,505 (3,876,500)

Page 8 of 10 Pages

Orleans Parish School Board Balance Sheet For the Four Months Ended October 31, 2013

Enterprise Fund Assets Current Assets Cash and Cash Equivalents Due from Other Agencies Due from Other Funds Total Current Assets

$

Property, Plant and Equipment Land Building & Improvements Accumulated Depreciation-Building & Improvements Total Property, Plant and Equipment

1,440,992 4,994,491 (305,119) 6,130,364

Prepaid Insurance Assets Total Liabilities Current Liabilities Accounts Payable Accrued Expenses Due to Other Agencies Due to Other Funds Payroll Liabilities Total Current Liabilities

1,216,981 1,216,981

$

7,347,345

$

20,077 112,586 132,663

Long Term Liabilities Deposits Payable Deferred Revenues Total Long Term Liabilities

46,215 46,215

Liabilities Total

$

178,878

Fund Balance Fund Balance Fund Balance Total Liabilities and Fund Balance Total

$ $ $

7,168,467 7,168,467 7,347,345

Page 9 of 10 Pages

Orleans Parish School Board Statement of Revenues and Expenditures For the Four Months Ended October 31, 2013

Enterprise Fund Budget Revenue Interest Income Miscellaneous Revenue Rental Income Timbers Office Buildings 4444 General Meyer Avenue 4442 General Meyer Avenue Revenue Total Expense Timbers Office Buildings Benefits Construction Services Custodial Services Disposal Services Electricity Lawn Care Materials & Supplies Other Fees Other Professional Services Property Insurance Repairs & Maintenance Salaries Water/Sewage Timbers Office Buildings Expense Total 4444 General Meyer Avenue Lawn Care Materials & Supplies Property Insurance Repairs & Maintenance 4444 General Meyer Avenue Expense Total 4422 General Meyer Avenue Custodial Services Disposal Services Electricity Lawn Care Property Insurance Repairs & Maintenance Water/Sewage 4422 General Meyer Avenue Expense Total Expense Total Revenues over Expenditures

$

1,149 -

$

$

YTD $

1,054 -

Variance $

95 -

1,255,863 252,000 188,089 1,697,101

383,715 36,000 26,975 $ 447,744

$

17,626 158,049 172,900 15,000 195,344 19,649 540 41 228,257 76,000 149,722 50,934 12,000 1,096,062

$

$

872,148 216,000 161,114 1,249,357

6,437 8,009 58,333 2,006 58,472 6,745 76,086 17,767 17,575 3,559 $ 254,989

$

6,500 2,000 27,166 46,202 81,868

$

4,411 1,372 5,783

$

$

3,000 535 1,419 2,176 2,372 1,814 11,316

$

$

15,750 8,000 10,000 12,500 25,893 57,212 30,000 159,355

$

12,750 7,465 8,581 10,324 25,893 54,840 28,186 148,039

$

1,337,285

$ 272,088

$

1,065,197

$

359,816

$ 175,656

$

184,160

$

$

$

$

$

$

$

11,189 150,040 114,567 12,994 136,872 12,904 540 41 152,171 76,000 131,955 33,359 8,441 841,073

2,089 2,000 27,166 44,830 76,085

Page 10 of 10 Pages