Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.  The maximum deposit amount to be kept in the depository will be stated in the resolution.  The amount stated in the resolution must be for all depositories and include all of the school district's funds.

It is the responsibility of the board secretary-treasurer to include the resolution in the minutes of the meeting.

 

 

Legal Reference:  Iowa Code §§ 12C; 279.33 (2001).

Cross Reference:  210.1    Annual Meeting
                                       206.3    Secretary-Treasurer
                                       704.1    Local - State - Federal - Miscellaneous Revenue

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by board resolution.  School district monies received without a designated purpose may be transferred in this manner.  School district monies received for a specific purpose or upon vote of the people may only be transferred, by board resolution when the purpose for which the monies were received has been completed.  Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund.

It is the responsibility of the board secretary-treasurer to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.

 

 

Legal Reference:  Iowa Code §§ 24.21-.22; 279.8; 298A (2001).

Cross Reference:  701.3    Financial Records
                                       703       Budget
                                       704.2    Sale of Bonds

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Financial records of the school district are maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law.  School district monies are received and expended from the appropriate fund and/or account.  The funds and accounts of the school district will include, but not be limited to:

Governmental fund type:

          ·        General fund

          ·        Special revenue fund

                    --Management levy fund

                    --Physical plant and equipment levy fund

                    --Public education and recreation levy fund

                    --Student activity fund

                    --Schoolhouse fund

          ·        Capital projects fund

          ·        Debt service fund

Proprietary fund type:

          ·        Enterprise fund

                    --School nutrition fund

                    --Child care fund

          ·        Internal service fund

Fiduciary funds:

          ·        Trust or agency funds

                    --Expendable trust funds

                    --Nonexpendable trust funds

                    --Agency funds

                    --Pension trust funds

Account groups:

          ·        General fixed assets account group

          ·        General long-term debt account group

As necessary the board may, by board resolution, create additional funds within the governmental, proprietary and fiduciary fund types.  The resolution shall state the type of fund, name of the fund and purpose of the fund.

The general fund is used primarily for the education program.  Special revenue funds are used to account for monies restricted to a specific use by law.  Proprietary funds account for operations of the school district operated similar to private business, and they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis.  Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity.  The account groups are the accounting records for fixed assets and long-term debt.

It is the responsibility of the superintendent to implement this policy and bring necessary changes in the maintenance of the school district's financial records to the attention of the board.

 

 

Legal Reference:  Iowa Code §§ 11.23; 298A (2001).

Cross Reference:  704       Revenue
                                       705       Expenditures

Approved 09-17-03                        
Reviewed 12-15-08; 03-19-12; 07-13-16
Revised                   

 

School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education.  As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental accounting standards.

In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance - restricted, committed, assigned, and unassigned - while honoring constraints on the specific purposes for which amounts in those fund balances can be spent.  A formal board action is required to establish, modify and or rescind a committed fund balance.  The resolution will state the exact dollar amount.  In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.

The Board authorizes the superintendent to assign amounts to a specific purpose in compliance with GASB 54.  An ‘assigned fund balance’ should also be reported in the order of spending unrestricted resources, but is not restricted or committed. 

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.  

 

 

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2011).

Cross Reference:  701.3    Financial Records
                                       703       Budget
                                       704       Revenue

Approved 09-21-11                              
Reviewed 03-19-12; 07-13-16                  
Revised ____________

 

The Board recognizes its fiduciary responsibility to oversee the management of school district funds in keeping with the school district vision, mission and goals.  To achieve this purpose, the board may engage in learning about the financial needs, operations and requirements of the district as appropriate for the board’s understanding of the district’s financial position.  The Board also commits to engaging in annual financial goal setting for the district based upon measurable data and projections for the district.

After the fiscal year has closed, the Superintendent or their designee will provide to the Board concise, timely, well organized financial data.  The Board will exercise its oversight responsibilities by reviewing relevant PK-12 public education sector indicators to understand the financial trends of the district.  

The board will establish and review financial goals annually.  The District will measure whether these goals were obtained as of June 30, but only after completion of the Certified Annual Report due September 15th each year.

Providing the best possible educational experience for all students and meeting federal, state, and local academic goals for each student requires maximizing General Fund resources for use in the instructional program. The board may request from the School Budget Review Committee (SBRC) additional modified spending authority (MSA) where it may be available for items such as:

• Special education deficit balances
• Advances to support increasing student enrollment
• Supports for students identified as English Learners
• At risk / dropout prevention programming
• Initial staffing associated with opening new buildings or programs
• Any other lawful purpose

Any award of modified supplement amount will be levied as a cash reserve based on the recommendation of the superintendent/designee and approved by the Board of Education in keeping with the fiscal management performance measures provided for in district policy.

NOTE:  Districts should include any optional uses of MSA the district uses to the bulleted list. 

 

 

Legal Reference:    Iowa Code §§ 257.7, 31; 279.8

Approved: 
Reviewed: 
Revised:

 

 

Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected.

A budget for the school district is prepared annually for the board's review.  The budget will include the following:

        ·        the amount of revenues from sources other than taxation;

        ·        the amount of revenues to be raised by taxation;

        ·        an itemization of the amount to be spent in each fund; and,

        ·        a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

It is the responsibility of the superintendent to prepare the budget for review by the board prior to the April 15 deadline each year.

Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for the school district.  Prior to the adoption of the proposed budget by the board, members of the school district community will have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board is held each year in sufficient time to file the adopted budget no later than April 15.

The proposed budget filed by the board with the board secretary-treasurer and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the school district.  It is the responsibility of the board secretary-treasurer to publish the proposed budget and public hearing information at least ten but no more than 20 days prior to the public hearing.

The board will adopt and certify a budget for the operation of the school district to the county auditor by April 15.  It is the responsibility of the board secretary-treasurer to file the adopted and certified budget with the county auditor and other proper authorities.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures will follow the procedures for public review and adoption of the original budget by the board outlined in these policies.

It is the responsibility of the superintendent and the board secretary-treasurer to bring any budget amendments necessary to the attention of the board to allow sufficient time to file the amendment with the county auditor no later than May 31 of each year.

 

 

Legal Reference:  Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (2001).

Cross Reference:  214       Public Hearings
                                       703       Budget
                                       704       Revenue
                                       705       Expenditures

Approve 01-15-90                          
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

The budget of the school district is the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified.  It is the responsibility of the superintendent to operate the school district within the budget. 

 

 

Legal Reference:  Iowa Code § 24.9 (2001).

Cross Reference:  703       Budget
                                       704       Revenue

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Revenues of the school district are received by the board secretary-treasurer.  Other persons receiving revenues on behalf of the school district will promptly turn them over to the board secretary-treasurer.

Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district.  It is the responsibility of the board secretary-treasurer to deposit the revenues received by the school district in a timely manner.  School district funds from all sources will not be used for private gain or political purposes.

Tuition fees received by the school district are deposited in the general fund.  The tuition fees for preschool through twelfth grade during the regular academic school year are set by the board based upon the superintendent's recommendation in compliance with current law.  Tuition fees for summer school, driver's education and adult education are set by the board prior to the offering of the programs.

The board may charge materials fees for the use or purchase of educational materials.  Materials fees received by the school district are deposited in the general fund.  It is the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees.

Rental fees received by the school district for the rental of school district equipment or facilities are deposited in the general fund.  It is the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.

Proceeds from the sale of real property are placed in the PPEL fund.  The proceeds from the sale of other school district property are placed in the general fund.

The board may claim exemption from the law prohibiting competition with private enterprise for the following activities:

        ·        Goods and services directly and reasonably related to the educational mission;

        ·        Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;

        ·        Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;

        ·        Goods and services which are not otherwise available in the quantity or quality required by the school district;

        ·        Telecommunications other than radio or television stations;

        ·        Sponsoring or providing facilities for fitness and recreation;

        ·        Food service and sales; and,

        ·        Sale of books, records, tapes, software, educational equipment, and supplies.

It is the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.

 

 

Legal Reference:  Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .13; 297.9-.12, .22; 301.1 (2001).

Cross Reference:  701.1    Depository of Funds
                                        703       Budget
                                        803       Selling and Leasing
                                        905       Use of School District Facilities & Equipment

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03; 02-09-09; 04-16-12

 

The board may conduct an election for the authority to issue bonded indebtedness.  Revenues generated from an approved bond issue are used only for the purpose stated on the ballot.  Once the purpose on the ballot is completed, any balance remaining in a capital projects fund may be retained for future capital projects in accordance with the purpose stated on the ballot or any remaining balance may be transferred by board resolution to the debt service fund or the physical plant and equipment levy fund.  Voter approval is required to transfer monies to the general fund from the capital projects fund.

Revenues received from the issuing of bonded indebtedness are deposited into the capital projects fund.

 

 

Legal Reference:  Iowa Code §§ 74-76; 278.1; 298; 298A (2001).

Cross Reference:  701       Financial Accounting System
                                       704       Revenue

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

School district funds in excess of current needs are invested in compliance with this policy.  The goals of the school district's investment portfolio in order of priority are:

        ·        To provide safety of the principal;

        ·        To maintain the necessary liquidity to match expected liabilities; and

        ·        To obtain a reasonable rate of return.

In making investments, the school district will exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program.

School district funds are monies of the school district, including operating funds.  "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven days or less.  When investing funds other than operating funds, the investments must mature according to the need for the funds.

The board authorizes the secretary-treasurer to invest funds in excess of current needs in the following investments.

        ·        Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;

        ·        Iowa Schools Joint Investment Trust Program (ISJIT); and,

        ·        Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.

It is the responsibility of the secretary-treasurer to oversee the investment portfolio in compliance with this policy and the law.

The secretary-treasurer is responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction activity and current investments. 

It is the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing investment business with the school district.

It will also be the responsibility of the superintendent, in conjunction with the secretary-treasurer, to develop a system of investment practices and internal controls over the investment practices.  The investment practices are designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.

 

 

Legal Reference:  Iowa Code §§ 11.2, .6; 12.62; 12B.10; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123 (2001).

Cross Reference:  206.3    Secretary-Treasurer
                                        704       Revenue

Approved 01-15-90                        
Reviewed 08-17-92; 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-21-92; 09-17-03

 

The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district.  The board will have sole authority to determine whether the gift furthers the interests of the school district.

Gifts, grants, and bequests are approved by the board.  Once it has been approved by the board, a board member or the superintendent may accept the gift on behalf of the school district.

Gifts, grants, and bequests once accepted on behalf of the school district become the property of the school district.  Gifts, grants, and bequests are administered in accordance with terms, if any, agreed to by the board.

 

 

Legal Reference:  Iowa Code §§ 279.42; 565.6 (2001).

Cross Reference:  221       Gifts to Board of Directors
                                       402.4    Gifts to Employees
                                       508.1    Class or Student Group Gifts

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Revenue raised by students or from student activities is deposited and accounted for in the student activities fund.  This revenue is the property of and is under the financial control of the board.  Students may use this revenue for purposes approved by the superintendent.

Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the board and under the specific control of the superintendent.  They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.

It is the responsibility of the board secretary-treasurer to keep student activity accounts up-to-date and complete.

Any unencumbered class or activity account balances will automatically revert to the activity fund when a class graduates or an activity is discontinued.

 

 

Legal Reference:  Iowa Code §§ 11.23; 279.8 (2001).

Cross Reference:  504       Student Activities
                                       701       Financial Accounting System

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

The board supports economic development in Iowa.  Purchases by the school district will be made in Iowa for Iowa goods and services from a locally-owned business located within the school district or from an Iowa-based company which offers these goods or services if the cost and other considerations are relatively equal and they meet the required specifications.

It is the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action.  The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks.  Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories or attachments with an estimated cost of $50,000 or more.

The superintendent will have the authority to authorize purchases without competitive bids for goods and services costing under $5,000 without prior board approval.  For goods and services costing more than $5,000 and less than $25,000, the superintendent will receive quotes of the goods and services to be purchased prior to approval of the board.  Competitive sealed bids are required for purchases, other than emergency purchases, for goods and services that cost $25,000 or more, including school buses.

The purchase will be made from the lowest responsible bidder based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, the targeted small business procurement goal and other factors deemed relevant by the board.

The board and the superintendent will have the right to reject any or all bids, or any part thereof, and to re-advertise.  If it is determined that a targeted small business which bid on the project may be unable to perform the contract, the superintendent will notify the Department of Economic Development.  The board will enter into such contract or contracts as the board deems in the best interests of the school district.

 

 

Legal Reference:  Iowa Code §§ 18.6(9); 23A; 28E.20; 72.3; 73; 73A; 285.10(3), .10(7); 301 (2001).
                                       261 I.A.C. 54.
                                       281 I.A.C. 43.25.
                                       481 I.A.C. 25.
                                       1984 Op. Att'y Gen. 115.
                                       1974 Op. Att'y Gen. 171.

Cross Reference:  705       Expenditures
                                       801.4    Site Acquisition
                                       802       Maintenance, Operation and Management
                                       803       Selling and Leasing

Approved 01-15-90                        
Reviewed 08-18-03; 11-20-06; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03; 12-18-06

 

Generally, the school district will not purchase items on behalf of employees.  The school district may in unusual and unique circumstances do so.  It is within the discretion of the board to determine when unique and unusual circumstances exist.

No purchase is made unless the employee has paid the school district prior to the order being placed and the employee has agreed to be responsible for any taxes or other expenses due.

 

 

Legal Reference:  Iowa Code § 279.8 (2001).

Cross Reference:  703       Budget

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

The board authorizes the issuance of warrants for payment of claims against the school district for goods and services.  The board will allow the warrants after the goods and services have been received and accepted in compliance with board policy and the claims audited by the board.

Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, and payment of salaries pursuant to the terms of a written contract may be paid by the board secretary-treasurer prior to formal audit and approval by the board.  In addition, the secretary-treasurer, upon approval of the superintendent, may issue warrants for verified bills filed with the secretary-treasurer when the board is not in session prior to payment and prior to audit and approval by the board.  The board secretary-treasurer will examine the claims and verify bills.

The secretary-treasurer will determine to the secretary-treasurer's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district.  It is the responsibility of the secretary-treasurer to bring claims to the board.

The board president and board secretary-treasurer may sign warrants by use of a signature plate or rubber stamp.  If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.

It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.

 

 

Legal Reference:  Iowa Constitution, Art. III § 31.
                                       Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
                                       Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (2001).
                                       281 I.A.C. 12.3(1).
                                       1980 Op. Att'y Gen. 102, 160, 720.
                                       1976 Op. Att'y Gen. 69.
                                       1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
                                       1936 Op. Att'y Gen. 375.

Cross Reference:  705       Expenditures

Approved 01-15-90                        
Reviewed 08-17-92; 08-18-03; 12-15-08; 03-19-12; 08-20-13; 07-13-16
Revised 09-21-92; 09-17-03; 09-17-13

 

The payroll period for the school district is monthly.  Employees are paid on the 21^st day of each month.  If this day is a holiday, recess, or weekend, the payroll is paid on the last working day prior to the holiday, recess or weekend.

It is the responsibility of the board secretary-treasurer to issue payroll to employees in compliance with this policy.

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll periods of such employees will be followed.

 

 

Legal Reference:  Iowa Code §§ 20.9; 91A.2(4), .3 (2001).

Cross Reference:  706.2    Payroll Deductions

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Ease of administration is the primary consideration for payroll deductions, other than those required by law.  Payroll deductions are made for federal income tax withholdings, Iowa income tax withholdings, social security, and the Iowa Public Employees' Retirement System.

Employees may elect to have payments withheld for professional dues, and district-related and mutually agreed upon group insurance coverage. Requests for these deductions will be made in writing to the superintendent. 

It is the responsibility of the superintendent to determine which additional payroll deductions will be allowed.

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll deductions of such employees will be followed.

 

 

Legal Reference:  Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16; 422 (2001).

Cross Reference:  406.6    Licensed Employee Tax Shelter Programs
                                       412.4    Classified Employee Tax Shelter Programs
                                       706.1    Payroll Periods

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03; 02-09-09

 

The board secretary-treasurer will report to the board each month about the receipts, disbursements and balances of the various funds.  This report will be in written and/or electronic form and sent to the board with the agenda for the board meeting.

 

 

Legal Reference:  Iowa Code §§ 279.8; 291.7 (2001).

Cross Reference:  206.3    Secretary-Treasurer
                                       211.1    Annual Meeting
                                       707       Fiscal Reports

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03; 04-16-12

 

At the annual meeting, the secretary-treasurer will give the annual report stating the amount held over, received, paid out, and on hand in the general and schoolhouse funds.  This report is in written form and sent to the board with the agenda for the board meeting.  The secretary-treasurer will also furnish the board with a sworn statement from each depository showing the balance then on deposit.

It is the responsibility of the secretary-treasurer to submit this report to the board annually.

 

 

Legal Reference:  Iowa Code §§ 279.31, .33 (2001).

Cross Reference:  206.4    Treasurer [or 206.3, Secretary-Treasurer]
                                       211.1    Annual Meeting
                                       707       Fiscal Reports

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Each month the schedule of bills allowed by the board is published in a newspaper designated as a newspaper for official publication.  Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as a newspaper for official publication.

It is the responsibility of the board secretary-treasurer to publish these reports in a timely manner.

 

 

Legal Reference:  Iowa Code §§ 279.35, .36; 618 (2001).
                                       1952 Op. Att'y Gen. 133.

Cross Reference:  206.3    Secretary-Treasurer

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

To review the funds and accounts of the school district, the board will employ an auditor to perform an annual audit of the financial affairs of the school district.  The superintendent will use a request for proposal procedure in selecting an auditor.  The administration will cooperate with the auditors.

 

 

Legal Reference:  Iowa Code § 11.6 (2001).

Cross Reference:  701       Financial Accounting System
                                       707       Fiscal Reports

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

The Board expects all board members, employees, volunteers, consultants, vendors, contractors, students and other parties maintaining any relationship with the school district to act with integrity, due diligence, and in accordance with all laws in their duties involving the school district’s resources.  The board is entrusted with public dollars and no one connected with the school district should do anything to erode that trust.

Internal control is the responsibility of all employees of the school district. The superintendent, business manager and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board.  Administrators shall be alert for any indication of fraud, financial impropriety, or irregularity within the administrator’s area of responsibility.

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, or the superintendent. The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies, including law enforcement officials, as the superintendent may deem appropriate.

Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge.

In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board vice-president, who shall be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

Upon approval of the board, the superintendent, may contact the State Auditor or elect to employ the school district’s auditing firm or State Auditor to conduct a complete or partial forensic/internal control/SAS99 audit annually or otherwise as often as deemed necessary.  The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district.  The superintendent shall ensure the State Auditor is notified of any suspected embezzlement or theft pursuant to Iowa law.  In the event, there is an investigation, records will be maintained for use in the investigation.  Individuals found to have altered or destroyed records will be subject to disciplinary action, up to, and including termination.

 

 

Legal References:  American Competitiveness and Corporate Accountability Act of 2002,
    Pub. L. No. 107-204.
   Iowa Code ch. 11, 279.8 (2005).

Cross References:  707.6    Audit Committee

Approved 12-18-06                              
Reviewed 11-20-06; 12-15-08; 03-19-12; 07-13-16                  
Revised _________

 

The school district will operate a school lunch and breakfast program in each attendance center.  The school food program services will include hot lunches through participation in the National School Lunch Program and supplementary foods for students during the school day.  Students may bring their lunches from home and purchase milk or juice and other incidental items.

The school food program is operated on a nonprofit basis.  The revenues of the school food program will be used only for paying the regular operating costs of the school food program.  Supplies of the school food program will only be used for the school food program.

The board will set, and periodically review, the prices for school lunches, breakfast and special milk programs.  It is the responsibility of the superintendent to make a recommendation regarding the prices of school lunch, breakfast and milk.

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq. (2010).
                                       7 C.F.R. Pt. 210 et seq. (2010).
                                       Iowa Code ch. 283A (2013).
                                       281 I.A.C. 58.

Cross Reference:  710       School Food Services
                                       905       Use of School District Facilities and Equipment

Approved 10-22-14                              
Reviewed 09-10-14; 07-13-16                 
Revised 10-22-14

 

Students enrolled and attending school in the school district, who are unable to afford the cost or a portion of the cost of the school lunch, breakfast and supplemental foods, will be provided the school food program services at no cost or at a reduced cost.

It is the responsibility of the building principal to determine if a student qualifies for free or reduced cost school food services.  Students, whom the principal believes are improperly nourished, will not be denied the school food program services simply because the paperwork has not been completed.

Employees, students and others will be required to purchase tickets for meals consumed.

It is the responsibility of the superintendent to develop administrative regulations for implementing this policy.

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq. (1994).
                                       7 C.F.R. Pt. 210 et seq. (1999).
                                       Iowa Code ch. 283A (2001).
                                       281 I.A.C. 58.

Cross Reference:  710       School Food Services

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Food served or purchased by students during the school day and food served or purchased for other than special circumstances is approved by the superintendent.  Vending machines in the school building are the responsibility of the building principal.  Purchases from the vending machines, other than juice and milk machines, will not be made during the lunch periods.

It is the responsibility of the superintendent to develop administrative regulations for the use of vending machines and other sales of food to students.

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq. (1994).
                                       7 C.F.R. Pt. 210 et seq. (1999).
                                       Iowa Code ch. 283A (2001).
                                       281 I.A.C. 58.

Cross Reference:  504.5    Student Fund Raising
                                       710       School Food Services

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03; 02-09-09

 

Elementary and middle school students living more than two miles from their designated school attendance centers and high school students living more than three miles from their designated attendance centers are entitled to transportation to and from their attendance center at the expense of the school district.

Transportation of students who require special education services will generally be provided as for other students, when appropriate.  Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighting plan.

Transportation of a student to and from a special education support service is a function of that service, and is specified in the individualized education program or the individualized family service plan (IFSP).  When the IEP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district will provide one or more of the following transportation arrangements for instructional services and the AEA for support services:

      ·    Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six.

      ·    Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education.

      ·    Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education.

The school district is not required to provide reimbursement to parents who elect to provide transportation in lieu of agency-provided transportation.

A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile.  The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable.  It is within the discretion of the board to determine such conditions.  Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district.  Parents, who transport their children at the expense of the school district, are reimbursed at the rate per mile set by the state. 

Transportation arrangements made by agreement with a neighboring school district will follow the terms of the agreement.  Students, who choose to attend a school in a school district other than their resident school district, will provide transportation to and from the school at their own expense.

 

 

Legal Reference:  20 U.S.C. §§ 1401, 1701 et seq. (1994).
                                       34 C.F.R. Pt. 300 et seq. (1999).
                                       Iowa Code §§ 256B.4; 285; 321 (2001).
                                       281 I.A.C. 41.98; 43.

Cross Reference:  501.16  Homeless Children and Youth
                                       507.8    Student Special Health Services
                                       603.3    Special Education
                                       711       Transportation

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Students utilizing school transportation will conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school vehicle driver and the other passengers.  Students who fail to behave in an orderly manner will be subject to disciplinary measures.

The driver will have the authority to maintain order on the school vehicle.  It is the responsibility of the driver to report misconduct to the building administrator.

Those students guilty of flagrant, repeated, or gross disobedience or misconduct on school buses are subject to suspension within the guidelines of board policy.  Continued violation of bus rules will be considered sufficient cause for refusing to transport the student(s) involved, and may lead to suspension from school, depending upon the seriousness of the matter.  Students disciplined for misconduct on the school bus or other school transportation shall be accorded the due process.

It is the responsibility of the superintendent, in conjunction with the building principal, to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.

 

 

Legal Reference:  Iowa Code §§ 279.8; 285; 321 (2007).

Cross Reference:  503       Student Discipline
                                       506       Student Records

Approved 01-15-90                              
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

The board in its discretion may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.

Students participating in extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent.  Students attending extracurricular events, other than those held at the school district facilities may be transported to the extracurricular event by school district transportation vehicles.

Students, who are provided transportation in school district transportation vehicles for extracurricular events, will ride both to and from the event in the school vehicle unless arrangements have been made with the building principal prior to the event.  A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.

It is the responsibility of the superintendent to make a recommendation to the board annually as to whether the school district will provide the transportation authorized in this policy.  In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.

 

 

Legal Reference:  Iowa Code §§ 256B.4; 285.1-.4; 321 (2001).
                                       281 I.A.C. 41.98; 43.

Cross Reference:  504       Student Activities
                                       711       Transportation

Approved 01-15-90                        
Reviewed 04-20-92; 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 05-18-92; 09-17-03

 

The school district may use school vehicles for transportation to and from summer extracurricular activities.  The superintendent will make a recommendation to the board annually regarding their use.

Transportation to and from the student's attendance center for summer school instructional programs is within the discretion of the board.  It is the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district.  In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.

 

 

Legal Reference:  Iowa Code § 285.10 (2001).
                                       281 I.A.C. 43.10.

Cross Reference:  603.2    Summer School Instruction
                                       711       Transportation

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

The board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students.  Nonresident students paying tuition may be, and resident students attending a nonpublic school accredited by the State Department of Education, will be transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation.  Nonresident and nonpublic school students will obtain the permission of the superintendent prior to being transported by the school district.

Parents of resident students who provide transportation for their children attending a nonpublic school accredited by the Iowa Department of Education will be reimbursed at the established state rate.  This reimbursement is paid only if the school district receives the funds from the state.  If less than the amount of funds necessary to fully reimburse parents of the nonpublic students is received by the school district, the funds will be prorated.

The charge to the nonresident students is determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students are billed for the student's share of the actual costs of transportation.  The billing is according to the schedule developed by the superintendent.  It is the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.

Continued transportation of nonresident and nonpublic school students on a public school vehicle route will be subject to resident public school students' transportation needs.  The superintendent will make a recommendation annually to the board regarding the method to be used.  In making a recommendation to the board, the superintendent will consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district and other factors deemed relevant by the board or the superintendent.

Nonresident and nonpublic school students are subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.

 

 

Legal Reference:  Iowa Code §§ 285.1-.2, .10, .16 (2001).

Cross Reference:  711       Transportation

Approved 01-15-90                        
Reviewed 08-15-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03

 

Only in unusual circumstances will the board make school district transportation vehicles available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from non-school-sponsored activities in the state.

In the event school district transportation vehicles are made available to local nonprofit entities, it is the responsibility of the superintendent to develop administrative regulations for application for, use of, and payment for using the school district transportation vehicles.

 

 

Legal Reference:  Iowa Code §§ 285.1(21), .10(9), (10) (2001).
                                       281 I.A.C. 43.10.

Cross Reference:  711       Transportation
                                       900       Principles and Objectives for Community Relations

Approved 09-15-03                        
Reviewed 12-15-08; 03-19-12; 07-13-16
Revised __________

 

The school district will conduct school bus safe riding practices instruction and emergency safety drills once a year for students who utilize school district transportation.

Each school bus vehicle will have, in addition to the regular emergency safety drill, a plan for helping those students who require special assistance to safety during an emergency. This will include, but not be limited to, students with disabilities.

School district vehicle drivers are required to attend each safety drill.

Employees are responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.  It is the responsibility of the superintendent to develop administrative regulations regarding this policy.

 

 

Legal Reference:  Iowa Code §§ 279.8; 321 (2001).
                                       281 I.A.C. 43.40.

Cross Reference:  503       Student Discipline
                                       507       Student Health and Well-Being
                                       804.2    Warning Systems and Emergency Plans

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 08-17-03

 

School district buses will not operate when weather conditions due to fog, rain, snow or other natural elements make it unsafe to do so.  Because weather conditions may vary around the school district and may change quickly, the best judgment possible will be used with the information available.

The final judgment as to when conditions are unsafe to operate will be made by the superintendent.  The superintendent will be assisted by the actual "on location" decisions and reports of the drivers.

Several drivers each year will be specially designated to report weather and road conditions by bus radio when requested to do so.  Other drivers and students will be notified by commercial radio when school is cancelled or temporarily delayed.  When school is cancelled because of weather anywhere in the school district, all schools will be closed.

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial radio, television and internet.  Students will be returned to their regular drop-off sites unless weather conditions prevent it.  In that case, students will be kept at or returned to school until they are picked up by the parents.

 

 

Legal Reference:  Iowa Code § 279.8 (2001).

Cross Reference:  601.2    School Day

Approved 01-15-90                        
Reviewed 08-18-03; 12-15-08; 03-19-12; 07-13-16
Revised 09-17-03