AUXILIARY SERVICES
Series 700
Policy Title: Purpose of Non-instructional and Business Services
Code No. 700
This series of the board policy manual is devoted to the goals and objectives for the school district's non-instructional services and business operations that assist in the delivery of the education program. These non-instructional services include, but are not limited to, transportation and the school lunch program. The Board, as it deems necessary, will provide additional non-instructional services to support the education program. To the extent a group of employees has a recognized collective bargaining unit, the provisions of the master contract regarding such topics shall prevail.
It is the goal of the Board to provide non-instructional services and to conduct its business operations in an efficient manner.
Approved: December 16, 2003
Reviewed: June 13, 2017
Revised: February 9, 2021
Legal Reference:
Cross Reference:
AUXILIARY SERVICES
Series 700
Policy Title: Depository of Funds Code No. 701.1
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 to include the resolution in the minutes of the meeting.
Approved: December 16, 2003
Reviewed: February 9, 2021
Revised:
Legal Reference: Iowa Code §§279.33
Cross Reference: 210.1 Annual Meeting; 206.3 Secretary-Treasurer; 704.1 Local–State–Federal–Miscellaneous Revenue
AUXILIARY SERVICES
Series 700
Policy Title: Transfer of Funds Code No. 701.2
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 and debt service fund.
If all requirements for district use of funds calculated under the teacher leadership supplement are met and funds remain unexpended and unobligated at the end of the fiscal year, the district may transfer all or a portion of remaining funds into the district’s flexibility account in accordance with law.
The district may choose to request approval from the School Budget Review Committee to transfer funds to make a program whole, prior to its elimination.
Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by Oct. 1 following the end of the fiscal year.
It is the responsibility of the Board Secretary to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.
Approved: December 16, 2003
Reviewed: February 09, 2021
Revised: October 12, 2021
Legal Reference: Iowa Code §§ 24.21-.22; 279.8; 279.42; 298A
Cross Reference: 701.3 Financial Records; 703 Budget; 704.2 Sale of Bonds
AUXILIARY SERVICES
Series 700
Policy Title: Financial Records Code No. 701.3
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:
Proprietary fund type
Fiduciary funds:
Account groups:
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. Capital projects funds are used to account for financial resources to acquire or construct major capital facilities (other than those of proprietary funds and trust funds), physical plant & equipment, and to account for revenues from SAVE. A debt service fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Proprietary funds account for operations of the school district operated similar to private business, or 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.
The board may establish other funds in accordance with generally accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law. The status of each fund must be included in the annual report.
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.
Approved: December 16, 2003
Reviewed: February 9, 2021
Revised:
Legal Reference: Iowa Code §§ 291; 298; 298A
Cross Reference: 704 Revenue; 705 Purchasing
AUXILIARY SERVICES
Series 700
Policy Title: Governmental Accounting Practices and Regulations Code No. 701.4
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 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 whenever it wishes to establish, modify, or rescind a committed fund balance. The resolution will state the exact dollar amount.
The Board authorizes the District Treasurer 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 considered 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 or District Treasurer to make recommendations to the Board regarding fund balance designations.
Approved: June 14, 2011
Reviewed: February 9, 2021
Revised:
Legal Reference: Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A
Cross Reference: 701.3 Financial Records; 703 Budget; 704 Revenue
AUXILIARY SERVICES
Series 700
Policy Title: Cash in School Buildings Code No. 702
The amount of cash that may be kept in the school building for any one day is sufficient for that day’s operations. Funds raised by students are kept in the Administration Office safe overnight and then deposited in the appropriate bank and account.
A minimal amount of cash (less than $100) is kept in the Central Administration Office at the close of the day. Excess cash is deposited in the authorized depository of the school district.
Approved: December 16, 2003
Reviewed: January 12, 2016
Revised: February 9, 2021
Legal Reference: Iowa Code § 279.8
Cross Reference: 701.1 Depository of Funds; 704 Revenue
AUXILIARY SERVICES
Series 700
Policy Title: Budget Planning Code No. 703.1
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:
It is the responsibility of the Board Secretary to prepare the budget for review and approval 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 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 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 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 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.
Approved: December 16, 2003
Reviewed: February 9, 2021
Revised:
Legal Reference: Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (2013)
Cross Reference: 214 Public Hearings; 703 Budget; 704 Revenue; 705 Purchasing
AUXILIARY SERVICES
Series 700
Policy Title: Spending Plan Code No. 703.2
The budget of the school district is the authority for the expenditures of the school district for the fiscal year for the budget adopted and certified. It is the responsibility of the superintendent to operate the school district within the budget.
Approved: December 16, 2003
Reviewed: February, 9, 2021
Revised:
Legal Reference: Iowa Code § 24.9
Cross Reference: 703 Budget; 704 Revenue
AUXILIARY SERVICES
Series 700
Policy Title: Local – State – Federal – Miscellaneous Revenue Code No. 704.1
Revenues of the school district are received by the Board Treasurer. Other persons receiving revenues on behalf of the school district will promptly turn them over to the Board Treasurer.
Revenue, from whatever source, is accounted for and classified under the official accounting system of the District. It is the responsibility of the Board Treasurer to deposit the revenues received in a timely manner. District funds from all sources will not be used for private gain or political purposes.
Tuition fees received by the District are deposited in the General Fund. The tuition fees for kindergarten 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 Physical Plant & Equipment Levy 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:
It is the responsibility of the superintendent to bring to the Board’s attention additional sources of revenue for the school district.
Approved: December 16, 2003
Reviewed: February 9, 2021
Revised: April 14, 2009
Legal Reference: Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .22; 301.1
Cross Reference: 701.1 Depository of Funds; 703 Budget; 803 Disposition of Assets; 905 Use of District Property
AUXILIARY SERVICES
Series 700
Policy Title: Sale of Bonds Code No. 704.2
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.
Approved: December 16, 2003
Reviewed: January 12, 2016
Revised:
Legal Reference: Iowa Code §§ 74-76; 278.1; 298; 298A (2013)
Cross Reference: 701 Financial Accounting System; 704 Revenue
AUXILIARY SERVICES
Series 700
Administrative Regulations: Post-Issuance Compliance Regulation for Tax-Exempt Obligations Code No. 704.2R1
1. Role of Compliance Coordinator/Board Treasurer
The board treasurer shall:
a) Be responsible for monitoring post-issuance compliance;
b) Maintain a copy of the transcript of proceedings or minutes in connection with the issuance of any tax-exempt obligations and obtain records that are necessary to meet the requirements of this regulation;
c) Consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are necessary to understand and meet the requirements of this regulation;
d) Seek out training and education to be implemented upon the occurrence of new developments in the area and upon the hiring of new personnel to implement this regulation.
2. Financing Transcripts’ Filing and Retention
The board treasurer shall confirm the proper filing of an IRS 8038 Series return and maintain a transcript of proceedings and minutes for all tax-exempt obligations issued by the school district including, but not limited to, all tax-exempt bonds, notes and lease-purchase contracts. Each transcript shall be maintained until 11 years after the tax-exempt obligation documents have been retired. The transcript shall include, at a minimum:
a) Form 8038;
b) Minutes, resolutions and certificates;
c) Certifications of issue price from the underwriter;
d) Formal elections required by the IRS;
e) Trustee statements;
f) Records of refunded bonds, if applicable;
g) Correspondence relating to bond financings; and
h) Reports of any IRS examinations for bond financings.
3. Proper Use of Proceeds
The board treasurer shall review the resolution authorizing issuance for each tax-exempt obligation issued by the school district and the school district shall:
a) Obtain a computation of the yield on such issue from the school district's financial advisor;
b) Create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into which the proceeds of issue shall be deposited;
c) Review all requisitions, draw schedules, draw requests, invoices and bills requesting payment from the Project Fund;
d) Determine whether payment from the Project Fund is appropriate and, if so, make payment from the Project Fund (and appropriate sub-fund, if applicable);
e) Maintain records of the payment requests and corresponding records showing payment;
f) Maintain records showing the earnings on, and investment of, the Project Fund;
g) Ensure that all investments acquired with proceeds are purchased at fair market value;
h) Identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the investments of any yield-restricted funds to ensure that the yield on such investments do not exceed the yield to which such investments are restricted;
i) Maintain records related to any investment contracts, credit enhancement transactions and the bidding of financial products related to the proceeds.
4. Timely Expenditure and Arbitrage/Rebate Compliance
The board treasurer shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the school district and the expenditure records provided in Section 2 of this regulation, above and shall:
a) Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;
b) Monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate if the school district does not meet the "small issuer" exception for said obligation;
c) Not less than 60 days prior to a required expenditure date, confer with bond counsel and a rebate consultant, if the school district will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate. In the event the school district fails to meet a temporary period or rebate exception:
1. Procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;
2. Arrange for timely computation and payment of yield reduction payments (as such term is defined in the Code and Treasury Regulations), if applicable.
5. Proper Use of Bond Financed Assets
The board treasurer shall:
a) Maintain appropriate records and a list of all bond financed assets. Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets;
b) Monitor and confer with bond counsel with respect to all proposed bond financed assets;
1. management contracts;
2. service agreements;
3. research contracts;
4. naming rights contracts;
5. leases or sub-leases;
6. joint venture, limited liability or partnership arrangements;
7. sale of property; or
8. any other change in use of such asset.
c) Maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least three years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and
d) Contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12 in the event the school district takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met.
6. General Project Records
For each project financed with tax-exempt obligations, the board treasurer shall maintain, until three years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:
a) Appraisals, demand surveys or feasibility studies;
b) Applications, approvals and other documentation of grants;
c) Depreciation schedules;
d) Contracts respecting the project.
Approved: January 12, 2016
Reviewed: March 9, 2021
Revised: March 9, 2021
AUXILIARY SERVICES
Series 700
Policy Title: Investments Code No. 704.3
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:
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. If, during the current budget year an amount of public funds will exceed operating funds by at least thirty-three percent, the amount of public funds that exceed operating funds by greater than thirty-three percent may be invested in certificates of deposit at federally insured depository institutions which mature within sixty-three months or less, in accordance with state and federal laws. When investing funds other than operating funds, the investments must mature according to the need for the funds.
The Board authorizes the Treasurer to invest funds in excess of current needs in the following investments.
It is the responsibility of the Treasurer to oversee the investment portfolio in compliance with this policy and the law.
It is the responsibility of the Treasurer to bring a contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the Board for review and approval. The Treasurer will also provide the Board with information about and verification of the outside person’s fiduciary bond. Contracts with outside persons will include a clause requiring the outside person to notify the School District within thirty days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the School District and to provide the documents necessary for the performance of the investment portion of School District audit. Contracts with outside persons will not be based on the performance of the investment portfolio.
The 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 including the percent of the investment portfolio by type of investment and by issuer and maturities. The report will also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio. It will also be the responsibility of the Treasurer to obtain the information necessary to ensure that the investments and the outside persons doing business with the School District meet the requirements outlined in this policy.
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 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.
Approved: December 16, 2003
Reviewed: February 9, 2021
Revised:
Legal Reference: Iowa Code §§ 11.2, .6; 12.62; 12B.10; 10A; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123
Cross Reference: 206.3 Secretary-Treasuer; 704 Revenue
AUXILIARY SERVICES
Series 700
Policy Title: Gifts – Grants – Bequests Code No. 704.4
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.
Approved: December 16, 2003
Reviewed: February 9, 2021
Revised:
Legal Reference: Iowa Code §§ 279.42; 565.6
Cross Reference: 221 Gifts to Board of Directors; 402.4 Gifts to Employees; 508.1 Class or Student Group Gifts
AUXILIARY SERVICES
Series 700
Policy Title: Student Activities Fund Code No. 704.5
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 Board of Directors.
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 building principal. 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 to keep student activity accounts up-to-date and complete.
Any unencumbered class or activity account balance will automatically revert to the activity fund when a class graduates or an activity is discontinued.
Approved: December 16, 2003
Reviewed: March 9, 2021
Legal Reference: Iowa Code §§ 11.23; 279.8
Cross Reference: 504 Student Activities; 701 Financial Accounting System
AUXILIARY SERVICES
Series 700
Policy Title: Online Fundraising Campaigns-Crowdfunding Code No. 704.6
The Oskaloosa Community School District Board of Education believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. Any person or entity acting on behalf of the district and wishing to conduct an online fundraising campaign for the benefit of the district shall begin the process by seeking prior approval from the Superintendent. Money or items raised by an online fundraising campaign will be the property of the district only upon acceptance by the board, and will be used only in accordance with the terms for which they were given, as agreed to by the board.
Approval of requests shall depend on factors including, but not limited to:
Compatibility with the district's educational program, mission, vision, core values, and beliefs;
Congruence with the district and school goals that positively impact student performance;
The district's instructional priorities;
The manner in which donations are collected and distributed by the crowdfunding platform;
Equity in funding; and
Other factors deemed relevant or appropriate by the district.
If approved, the requestor shall be responsible for preparing all materials and information related to the online fundraising campaign and keeping district administration apprised of the status of the campaign.
The requestor is responsible for compliance with all state and federal laws and other relevant district policies and procedures. All items and money generated are subject to the same controls and regulations as other district property and shall be deposited or inventoried accordingly. No money raised or items purchased shall be distributed to individual employees.
Approved: March 9, 2021
Reviewed:
Revised:
Legal Reference: Iowa Code §§ 279.8; 279.42; 565.6.
Cross Reference: 508.1 Class or Student Group Gifts; 504.5 Student Fundraising; 704.4 Gifts-Grants-Bequests; 904.2 Advertising and Promotion
AUXILIARY SERVICES
Series 700
Policy Title: Purchasing – Bidding Code No. 705.1
The board supports economic development in Iowa, particularly in the School District community. As permitted by law, purchasing preference will be given to Iowa goods and services from locally-owned businesses located within the School District or Iowa based companies if the cost and other considerations are relatively equal and they meet the required specifications. However, when spending Federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items. Other statutory purchasing preferences will be applied as provided by law, including goals with regard to procurement from certified targeted small businesses, minority-owned businesses, and female owned businesses.
Prior to August 15 of each year and after analyzing the school district's anticipated procurement level for the current fiscal year, the School Board will set a goal of ten percent of the anticipated procurement level to be purchased from certified targeted small businesses. In determining the procurement level, the cost of utilities (heat, electricity, telephone and natural gas) and employees' costs will not be included. After the goal has been established, the Superintendent will file the required Targeted Small Business Procurement form with the Department of Education by August 15.
By July 31 of each year, the Superintendent will file a report with the Department of Education outlining purchases of goods and services from targeted small businesses for the previous fiscal year.
The School Board and Superintendent will encourage targeted small businesses which are not certified with the Department of Inspections and Appeals to become certified targeted small businesses.
Goods and Services
The Board shall enter into goods and services contract(s) as the Board deems to be in the best interest of the School District. It shall be the responsibility of the Superintendent to approve purchases, except those requiring Board approval or as provided by in law. 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 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.
Purchases for goods and services shall conform to the following:
In the event that only one quotation or bid is submitted, the Board may proceed if the quotation or bid meets the contract award specifications. The contract award shall be based on the total cost considerations including, but not limited to the following:
The thresholds and procedures related to purchases of goods and services do not apply to public improvement projects.
Public Improvements
The Board shall enter into public improvement contract(s) as the Board deems to be in the best interest of the School District. 'Public Improvement' means "a building or construction work which is constructed under the control of a governmental entity and for which either of the following applies: 1) has been paid for in whole or in part with funds of the governmental entity. 2) A commitment has been made prior to construction by the governmental entity to pay for the buidling or construction work in whole or inpart with funds of the governmental entity. This includes a building or improvement constructed or operated jointly with any public or private agency."
The District shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contract exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The Board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the District may nevertheless proceed with either of these processes, if it so chooses.
The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a School District facility that exceed bidding and quotation thresholds, please refer to policy 802.3.
The District shall comply with all federal and state laws and regulations required for procurement, including the selection and evaluation of contractors. The Superintendent or designee is responsible for developing an administrative process to implement this policy, including, but not limited to, procedures related to suspension and debarment for transactions subject to those requirements.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: March 9, 2021
Legal Reference: Iowa Code §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301 (2013); 261 I.A.C. 54; 281 I.A.C. 43.25; 481 I.A.C. 25.
Cross Reference: 705 Expenditures; 801.4 Site Acquisition; 802 Maintenance, Operation and Management; 802.3 Emergency Repairs; 803 Selling and Leasing
AUXILIARY SERVICES
Series 700
Administrative Regulation: Purchasing – Bidding Code No. 705.1R1(L)
Official purchase orders may be signed by the following persons:
Superintendent
Business Manager
Curriculum Director
Student Services Director
Principals
Director of Transportation
Director of Food Service
Athletic Director
Approved: June 28, 2005
Reviewed: March 9, 2021
Revised: January 12, 2016
AUXILIARY SERVICES
Series 700
Policy Title: Purchasing on Behalf of Employees Code No. 705.2
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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code § 279.8
Cross Reference: 703 Budget
AUXILIARY SERVICES
Series 700
Policy Title: Payment For Goods and Services Code No. 705.3
The board authorizes the issuance payment of claims against the school district for goods and services. The board will allow the payment after the goods and services have been received and accepted in compliance with board policy.
The board authorizes the board secretary, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the board is not in session. The board secretary will examine the claims and verify bills. The board will approve the bills at its next regular meeting.
The secretary will determine to the secretary'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 to bring claims to the board.
The board president and board secretary may sign warrants by use of a signature plate or name 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.
Approved: December 16, 2003
Reviewed: January 12, 2016
Revised: March 9, 2021
Legal Reference: 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) (2013); 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
AUXILIARY SERVICE
Series 700
Code No. 705.4
Policy Title: Expenditures for a Public Purpose Code 705.4
The board recognizes that school district funds are public funds, and as such, should be used to further a public purpose and the overall educational mission of the school community. The district is committed to managing and spending public funds in a transparent and responsible manner. Prior to making a purchase with public funds, an individual should be comfortable defending the purchase/reimbursement to the taxpayers in the district. If the individual is uncomfortable doing so, the purchase may not fulfill a public purpose and additional guidance should be sought before the purchase is made.
Individuals who have concerns about the public purpose of a purchase or reimbursement should utilize the district’s Internal Controls policy and regulation as a resource for questioning a purchase. Concerns should be reported to the superintendent and/or the board president.
The superintendent shall develop a process for approving expenditures of public funds. The board will review expenditures and applicable reports as necessary to ensure proper oversight of the use of public funds. To the extent possible, expenditures shall be pre-approved by the district prior to expending the funds. Purchases of food and refreshment for district staff, even within the district, should comply with the district’s Employee Travel Compensation policy, and all other applicable policies. All purchases/reimbursements shall comply with applicable laws, board policies and district accounting requirements.
Additional guidance regarding appropriate expenditures of school funds is provided in the regulation accompanying this policy.
Approved: 04/13/2021
Reviewed:
Revised:
Legal References: Iowa Constitution Art. III, sec. 31; Iowa Code §§ 68A.505; 279.8; 721.2.281 I.A.C. 98.70; 1979 Op. Atty. Gen., No. 79-4-26
Cross References: 401.7 Employee Travel Compensation; 704.1 Local-State-Federal-Miscellaneous Revenue; 704.5 Student Activities Fund; 705.1 Purchasing-Bidding; 705.2 Purchasing on Behalf of Employees; 705.3 Payment for Goods and Services; 707.5 Internal Controls; 905.1 Community Use of School District Facilities & Equipment
AUXILIARY SERVICES
Series 700
Policy Title: Payroll Period Code No. 706.1
Support Staff Employees
The payroll periods for employee groups known as secretaries, associates, custodians/maintenance/groundskeepers, and food service are semi-monthly. Employees are paid on the thirteenth and last business day of each month. If the thirteenth falls on a Saturday, Sunday, or holiday, payroll is paid on the next scheduled business day.
Licensed Staff
The payroll periods for employee groups known as teachers, administrators, directors, and bus drivers are monthly. Employees are paid on the last business day of each month.
It is the responsibility of the Board Secretary to issue payroll to employees in compliance with this policy.
The provisions of any existing Master Agreements between the Board and collective bargaining units regarding payroll periods will be followed.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: March 9, 2021
Legal Reference: Iowa Code §§ 91A.
Cross Reference: 706.2 Payroll Deductions
AUXILIARY SERVICES
Series 700
Policy Title: Payroll Deductions Code No. 706.2
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, Federal Insurance Contributions Act (FICA) tax, and the Iowa Public Employees’ Retirement System.
Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage and the 403(b) retirement program administered by the State of Iowa Department of Administrative Retirement Investors Club. Requests for these deductions will be made in writing to the Board Secretary using the appropriate forms.
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 collective bargaining units and the Board regarding payroll deductions of such employees will be followed.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: March 9, 2021
Legal Reference: Iowa Code §§ 91.A.2(4), .3; 294.8-.9, (2013)
Cross Reference: 406.6 Licensed Employee Tax Shelter Programs; 412.4 Classified Employee Tax Shelter Programs; 706.1 Payroll Periods
AUXILIARY SERVICES
Series 700
Policy Title: Pay Deductions Code No. 706.3
The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.
Consistent with principles of public accountability, it is the policy of the District that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:
In each case in which an employee is absent from work for part of a work day, a deduction from compensation will be made or the employee will be placed on leave without pay for a period of time that is equal to the employee’s absence from the employee’s regularly scheduled hours of work on that day.
Approved: September 27, 2005
Reviewed: March 9, 2021
Revised:
Legal Reference: 29 U.S.C. Sec. 213(a)(2012); 29 C.F.R. Part 541(2012)
Cross Reference: 409.8 Licensed Employee Unpaid Leave; 414.8 Classified Employee Unpaid Leave
AUXILIARY SERVICES
Series 700
Administrative Regulation: Pay Deduction Code No. 706.3R1
The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act. The district will not make pay deductions that violate either the federal or state laws.
Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Business Manager. Within 15 business days of receiving the complaint, the Business Manager will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.
This complaint procedure is available in addition to any other complaint process that also may be available to employees.
Approved: September 27, 2005
Reviewed: March 9, 2021
Revised:
AUXILIARY SERVICES
Series 700
Policy Title: Secretary’s Reports Code No. 707.1
The Board Secretary will report to the Board each month about the receipts, disbursements and balances of the various funds. This report will be in written form and sent to the Board with the agenda for the Board Meeting.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code §§ 279.8; 291.7(2013)
Cross Reference: 206.3 Secretary; 210.1 Annual Meeting; 707 Fiscal Reports
AUXILIARY SERVICES
Series 700
Policy Title: Treasurer’s Annual Report Code No. 707.2
At the regularly scheduled Board meeting subsequent to the final certification of the Certified Annual Report to the State of Iowa Department of Education, the Treasurer will give a report stating the summary of the activity in all District funds. This report will include a hardcopy of the Treasurer’s Report by Fund sent to the Board with the agenda for the Board meeting.
It is the responsibility of the treasurer to submit this report to the Board annually.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: April 14, 2009
Legal Reference: Iowa Code § 279.31, .33(2013)
Cross Reference: 206.4 Treasurer; 210.1 Annual Meeting; 707 Fiscal Reports
AUXILIARY SERVICES
Series 700
Policy Title: Publication of Financial Reports Code No. 707.3
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 to publish these reports in a timely manner.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code §§ 279.35, .36; 618 (2013)
Cross Reference: 206.3 Secretary
AUXILIARY SERVICES
Series 700
Policy Title:Audit Code No. 707.4
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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code § 11.6 (2013)
Cross Reference: 701 Financial Accounting System; 707 Fiscal Reports
AUXILIARY SERVICES
Series 700
Policy Title: Internal Controls Code No. 707.5
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, and, 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.
Approved: August 22, 2006
Reviewed: March 9, 2021
Revised:
Legal References: American Competitiveness and Corporate Accountability Act of 2002, Pub. L. No. 107-204. Iowa Code ch. 11, 279.8 (20113).
Cross References: 707.6 Audit Committee
AUXILIARY SERVICES
Series 700
Administrative Regulation: Internal Controls Procedures Code No. 707.5R1
Fraud, financial improprieties, or irregularities include, but are not limited to:
The superintendent shall investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts. All employees involved in the investigation shall be advised to keep information about the investigation confidential.
If an investigation substantiates the occurrence of a fraudulent activity, the superintendent or Board Vice-President if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel. The final disposition of the matter and any decision to file or not file a criminal complaint or to refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with district legal counsel. The results of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate right to know until the results are made public.
Approved: August 22, 2006
Reviewed: March 9, 2021
Revised:
AUXILIARY SERVICES
Series 700
Policy Title: Care, Maintenance and Disposal of School District Records Code No. 708
School District records are housed in the Central Office of the School District. It is the responsibility of the Superintendent and Board Secretary to oversee the maintenance and accuracy of the records. The following records are kept and preserved according to the schedule below:
In the event that any federal or state agency requires a record be retained for a period of time longer than that listed above for audit purposes or otherwise, the record shall be retained beyond the listed period as long as is required for the resolution of the issue by the federal or state agency.
Employees’ records are housed in the Central Office of the School District. The employees’ records are maintained by the Superintendent, the building administrator, the employee’s immediate supervisor, and the Board Secretary.
An inventory of the furniture, equipment, and other non-consumable items other than real property of the School District is conducted annually under the supervision of the Superintendent. This report is filed with the Board Secretary.
The permanent and cumulative records of students currently enrolled in the School District are housed in the Central Office or the attendance center where the student attends. Permanent records must be housed in a fire resistant safe or vault or electronically with a secure backup file. The building administrator is responsible for keeping these records current. Permanent records of students who have graduated or are no longer enrolled in the School District are housed in the Central Office and will be retained permanently. These records will be maintained by the Superintendent. Special education records shall be maintained in accordance with the law.
The Superintendent may digitize or otherwise electronically retain School District records and may destroy paper copies of the records. An electronic record which accurately reflects the information set forth in the paper record after it was first generated in its final form as an electronic record, and which remains accessible for later reference meets the same legal requirements for retention as the original paper record.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: January 12, 2016
Legal Reference: 7 C.F.R § 210.23(c); Iowa Code §§ 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13); 281 I.A.C. 12.3(4); 41.624; City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988); City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980)
Cross Reference: 206.3 Secretary-Treasurer; 215 Board of Directors’ Records; 401.5 Employee Records; 506 Student Records; 901 Public Examination of School District Records
AUXILIARY SERVICES
Series 700
Policy Title: Insurance Program Code No. 709
The Board will maintain a comprehensive insurance program to provide adequate coverage against major types of risk, loss, or damage, as well as legal liability. The Board will purchase insurance at replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program is reviewed once every three years. Insurance will only be purchased through legally licensed Iowa insurance agents.
The School District will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss does not significantly affect the operation of the education program or financial condition of the school district.
Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $1,000 unless such insurance is required by statute or contract.
The Board may retain a private organization for fixed assets management services.
Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities is the responsibility of the Superintendent. The Business Manger is responsible for maintaining the fixed assets management system, processing claims, and maintaining loss records.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: July 13, 2009
Legal Reference: Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 298A; 517A.1; 670.7 (2013)
Cross Reference: 205 Board Member Liability; 804 Safety Program
AUXILIARY SERVICES
Series 700
Administrative Regulation: Insurance Program Code No. 709.1R1(L)
Reporting of Accidents, Theft, Vandalism and Damage
Accidents involving personal injury and/or damage to school property and incidents of theft and/or vandalism are to be reported to the appropriate authorities, the Building Administrator and to the Business Manager as soon as possible.
Approved: June 28, 2005
Reviewed: March 9, 2021
Revised:
AUXILIARY SERVICES
Series 700
Policy Title: School Food Program Code No. 710.1
The District will operate a school lunch and breakfast program in each attendance center. The Food Service program will include hot lunches and breakfasts through participation in the National School Lunch Program and School Breakfast Program. Students may bring their lunches from home and purchase milk or juice and other incidental items.
School food service facilities are provided to serve students and employees when school is in session and during school-related activities. They may also be used under the supervision of the principal for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens in accordance with Board policy.
The Food Service program is operated on a nonprofit basis. The revenues of the program will be used only for paying the regular operating costs of the program. Supplies of the program will only be used for Food Service.
The Board will set, and periodically review, the prices for school lunch, breakfast, and special milk. It is the responsibility of the Superintendent to make a recommendation regarding such prices.
It is the responsibility of Director of Food Service to administer the program and to cooperate with the superintendent for the proper functioning of the Food Service program.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: April 14, 2009
Legal Reference: 42 U.S.C. §§ 1751 et seq. (2010); 7 C.F.R. Pt. 210 et seq. (2010); Iowa Code §§ 283A (2013); 281 I.A.C. 58.8
Cross Reference: 710 School Food Services; 905 Use of School District Facilities and Equipment
AUXILIARY SERVICES
Series 700
Policy Title: Free or Reduced Cost Meals Eligibility Code No. 710.2
Students enrolled and attending school in the school district who meet USDA eligibility guidelines will be provided the school nutrition program services at no cost or at a reduced price. The school district shall make reasonable efforts to prevent the overt identification of students who are eligible for free and reduced price meals.
The district shall at least twice annually notify all families of the availability, eligibility criteria, and application procedures for free or reduced price meals in accordance with state and federal law.
It is the responsibility of the Director of Food Service to determine the eligibility of students for free or reduced price school nutrition programs, in accordance with criteria established by state and federal law. If school personnel have knowledge of a student who is in need of free or reduced-price meals, school personnel shall contact the Director of Food Service.
If a student owes money for meals, the Director of Food Service (or their designee) may contact the student’s parent or guardian to provide information regarding the application for free or reduced price meals and to collect debt. The school is encouraged to provide reimbursable meals to students who request reimbursable meals unless the students’ parent or guardian has specifically provided written direction to the school to withhold a meal from the student.
Employees will be required to pay for meals consumed.
Approved: December 16, 2003
Reviewed: January 12, 2016
Revised: March 9, 2021
Legal Reference: 42 U.S.C. §§ 1751 et seq (2012); 7 C.F.R. Pt. 210 et seq (2012); Iowa Code 283A (2013); 281 I.A.C. 58
Cross Reference: 710 School Food Services
AUXILIARY SERVICES
Series 700
Policy Title: Vending Machines Code No. 710.3
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 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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: 42 U.S.C. §§ 1751 et seq (2012); 7 C.F.R. Pt. 210 et seq (2012); Iowa Code 283A (2013); 281 I.A.C. 58
Cross Reference: 504.5 Student Fund Raising; 710 School Food Services
AUXILIARY
SERIES 700
Policy Title: Meal Charges Code: 710.4
In accordance with state and federal law, the Oskaloosa Community School District adopts the following policy to ensure school district employees, families, and students have a shared understanding of expectations regarding meal charges. The policy seeks to allow students to receive the nutrition they need to stay focused during the school day, prevent the overt identification of students with insufficient funds to pay for school meals, and maintain the financial integrity of the nonprofit school nutrition program.
Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Schools are encouraged to provide a reimbursable meal to students with outstanding meal charge debt. If an alternate meal is provided, the meal must be the same meal presented in the same manner to any student requesting an alternate meal.
Employees may use a charge account for meals, but must carry a positive balance at all times in this account. When an account reaches zero, an employee shall not be allowed to charge further meals or a la carte items until the negative account balance is paid.
Negative Account Balances
The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with the student’s parent or guardian to resolve the matter of unpaid charges. Parents or guardians will be notified of an outstanding negative balance once the student owes five meals or more. Parents or guardians will be notified by letters, emails, and/or phone calls. Negative balances of more than $50.00, not paid prior to the end of the school year will be turned over to the superintendent or superintendent’s designee for collection. Options may include: collection agencies, small claims court, or any other legal method permitted by law.
Unpaid Student Meals Account
The district will establish an unpaid student meals account in a school nutrition fund. Funds from private sources and funds from the district flexibility account may be deposited into the unpaid school meals account in accordance with law. Funds deposited into this account shall be used only to pay individual student meal debt.
Communication of the Policy
The policy and supporting information regarding meal charges shall be provided in writing to:
All households at or before the start of each school year;
Students and families who transfer into the district, at time of transfer; and
All staff responsible for enforcing any aspect of the policy.
Records of how and when the policy and supporting information was communicated to households and staff will be retained.
It is the responsibility of the superintendent to develop an administrative regulation for implementing this policy.
Legal Reference:
42 U.S.C. §§ 1751 et seq.
7 C.F.R. §§ 210 et seq.
U.S. Dep’t of Agric., Sp 46-2016, Unpaid Meal Charges: Local Meal Charge Policies (2016).
U.S. Dep’t of Agric., Sp 47-2016, Unpaid Meal Charges: Clarification on Collection of Delinquent Meal Payments (2016).
AUXILIARY SERVICES
Series 700
Policy Title: Student School Transportation Eligibility Code No. 711.1
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:
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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: 20 U.S.C. §§ 1401, -1701 et seq (2012); 34 C.F.R. Pt. 300 et seq (2012); Iowa Code §§ 256B.4; 285; 321 (2013); 281 I.A.C. 41.412
Cross Reference: 501.16 Homeless Children and Youth; 507.8 Student Special Health Services; 603.3 Special Education; 711 Transportation
AUXILIARY SERVICES
Series 700
Policy Title: Student Conduct on School Transportation Code No. 711.2
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.
The Board supports the use of video cameras on school buses used for transportation to and from school as well as for field trips, curricular, or extracurricular events. The video cameras will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding. The videotapes are student records subject to school district confidentiality, Board policy and administrative regulations.
The Transportation Director will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.
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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code §§ 279.8; 285; 321 (2013)
Cross Reference: 503 Student Discipline; 506 Student Records
AUXILIARY SERVICES
Series 700
Policy Title: Student Transportation for Extracurricular Activities Code No. 711.3
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 or Athletic Director 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 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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: July 13, 2009
Legal Reference: Iowa Code §§ 256B.4; 285.1-.4; 321 (2013); 281 I.A.C 41.412
Cross Reference: 504 Student Activities; 711 Transportation
AUXILIARY SERVICES
Series 700
Policy Title: Summer School Program Transportation Service Code No. 711.4
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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code §§ 285.10 (2013); 281 I.A.C. 43.10; 281 I.A.C. 41.412
Cross Reference: 603.2 Summer School Instruction; 711 Transportation
AUXILIARY SERVICES
Series 700
Policy Title: Transportation of Nonresident and Nonpublic School Students Code No. 711.5
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 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.
Non-resident 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 student by the School District.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: July 13, 2009
Legal Reference: Iowa Code §§ 285.1-.2, .10, .16 (2013)
Cross Reference: 711 Transportation
AUXILIARY SERVICES
Series 700
Policy Title: Transportation of Non-school Groups Code No. 711.6
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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code §§ 285.1(21), .10(9), (10) (2013); 281 I.A.C. 41.412; 281 I.A.C. 43.10
Cross Reference: 711 Transportation; 900 Principles and Objectives for Community Relations
AUXILIARY SERVICES
Series 700
Policy Title: School Bus Safety Instruction Code No. 711.7
The school district will conduct school bus safe riding practices instruction and emergency safety drills twice 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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code §§ 279.8; 321 (2013); 281 I.A.C. 41.412; 43.40
Cross Reference: 503 Student Discipline; 507 Student Health and Well-Being; 804.2 Warning Systems and Emergency Plans
AUXILIARY SERVICES
Series 700
Policy Title: Transportation in Inclement Weather Code No. 711.8
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 in this decision by the Transportation Director.
Drivers will be notified by the Transportation Director when school is cancelled or temporarily delayed, students and parents will be notified through commercial media. When school is cancelled because of weather anywhere in the district, all school will be closed.
When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial media. 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.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised:
Legal Reference: Iowa Code § 279.8 (2013)
Cross Reference: 601.2 School Day
AUXILIARY SERVICES
SERIES 700
Policy: Technology and Data Security Code: 712
The Oskaloosa Community School District recognizes the increasingly vital role technology plays in society. It is the goal of the district to embrace technology as a resource to further educate our students, and better prepare students for the future. It is the intent of the district to support secure data systems in the district, including security for all personally identifiable information (PII) that is stored digitally on district-maintained devices, computers and networks. Technology also has incredible potential to support increased efficiency, communication and growth through collaboration among administration, students, staff, employees and volunteers.
However, with this growth opportunity comes increased potential for valuable sensitive data to become public. The district takes seriously its responsibility to protect private data. The purpose of this policy is to ensure the secure use and handling of all district data, computer systems, devices and technology equipment by district students, employees, and data users.
The district supports the use of third-party vendors to perform necessary education functions for the district. Utilizing third party vendors to outsource functions the district would traditionally perform provides a cost-effective means to deliver high quality educational opportunities to all students. However, it is paramount that third party vendors with access to sensitive data and PII of district students, employees and data users be held to the highest standards of data privacy and security.
The selection of third-party vendors shall be in accordance with appropriate law and policy. Third-party vendors with access to PII shall meet all qualifications to be designated as a School Official under the Family Educational Rights and Privacy Act (FERPA). The board shall ensure that any approved contract with a third-party vendor will require that the vendor comply with all applicable state and federal laws, rules, or regulations, regarding the privacy of PII.
It is the responsibility of the superintendent to develop procedures for the district to enhance the security of data and the learning environment. The procedures shall address, but not be limited to, the following topics:
Access Control –Access control governs who may access what information within the district and the way users may access the information. Increased access to secure networks and data will inevitably increase the risk of security compromise to those networks and data. It is the responsibility of the superintendent to develop procedures for determining which individuals will have access to district networks, devices and data; and to what extent such access will be granted. System and network access will be granted based upon a need-to-have requirement, with the least amount of access to data and programs by the user as possible.
Security Management –Security management addresses protections and security measures used to protect digital data. These include measures related to audits and remediation, as well as security plans for responding to, reporting and remediating security incidents. It is the responsibility of the superintendent to develop procedures to govern the secure creation, storage and transmission of any sensitive data and personally identifiable information (PII). The superintendent or designee shall implement network perimeter controls to regulate data moving between trusted internal resources to external entities.
Technology and Data Use Training –Annual technology and data use training addresses acceptable use best practices to safeguard data for students, employees and staff. It is the responsibility of the superintendent to develop procedures for creating and administering a training program on proper data and technology use. The training shall address the proper use and security of all district owned or controlled technology, devices, media and data. Training should be administered to all district data users.
In furtherance of this policy, the superintendent or designee shall be responsible for overseeing district-wide data and technology security, to include development of standards and procedures and adherence to the administrative procedures defined in this document.
Approved: January 12, 2021
Reviewed: March 9, 2021
Revised:
Legal References: 20 U.S.C. §1232g; 34 C.F.R. Part 99; 47 U.S.C. §254; 20 U.S.C. §6777
Iowa Code: §§ 279.70; 715C
Cross References: 401.13 Staff Technology Use/Social Networking; 506.1 Student Records; 605.4 Technology in the Classroom