700 AUXILIARY SERVICES

700 Purpose of Non-Instructional and Business Services

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, the school lunch program and child care.  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:  June 13, 2017

Legal Reference:

Cross Reference:

701 Management of Funds

701.1 Depository of Funds

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code §§279.33 (2013)

Cross Reference:  210.1 Annual Meeting; 206.4 Treasurer (or 206.3 Secretary-Treasurer); 704.1 Local–State–Federal–Miscellaneous Revenue

701.2 Transfer of Funds

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.

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 24.21-.22; 279.8; 298A (2013)

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

701.3 Financial Records

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:

  • General fund
  • Special revenue fund
  • Management levy fund
  • Physical plant and equipment levy fund
  • Public education and recreation levy fund
  • Student activity 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.

 

Approved:  December 16, 2003

Reviewed:  January 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 11.23; 298A (2013)

Cross Reference:  704 Revenue; 705 Expenditures

701.4 Governmental Accounting Practices and Regulations

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:  January 24, 2016

Revised:

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2013)

Cross Reference:  701.3 Financial Records; 703 Budget; 704 Revenue

702 Cash in School Buildings

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 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:  July 13, 2009

Legal Reference:  Iowa Code § 279.8 (2013)

Cross Reference:  701.1 Depository of Funds; 704 Revenue

703 Budgeting

703.1 Budget Planning

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:

  • 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 Board Secretary 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 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:  January 12, 2016

Revised: 

Legal Reference:  Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (2013)

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

703.2 Spending Plan

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code § 24.9 (2013)

Cross Reference:  703 Budget; 704 Revenue

704

704.1 Local - State - Federal - Miscellaneous 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:

  • 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.

 

Approved:  December 16, 2003

Reviewed:  January 12, 2016

Revised:  April 14, 2009

Legal Reference:  Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .22; 301.1 (2013)

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

704.2 Sale of Bonds

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

704.2R1 Post-Issuance Compliance Regulation for Tax-Exempt Obligations

AUXILIARY SERVICES

Series 700

 

Administrative Regulation:  Post-Issuance Compliance Regulation for Tax-Exempt Obligations                                              Code No.  707.2R1

  1. Role of Compliance Coordinator/Board Treasurer

The Board Treasurer shall:

  1. Be responsible for monitoring post-issuance compliance;
  2. 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;
  3. 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;
  4. 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.
  1. 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:

  1. Form 8038;
  2. Minutes, resolutions, and certificates;
  3. Certifications of issue price from the underwriter;
  4. Formal elections required by the IRS;
  5. Trustee statements;
  6. Records of refunded bonds, if applicable;
  7. Correspondence relating to bond financings; and
  8. Reports of any IRS examinations for bond financings.
  1. 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:

  1. Obtain a computation of the yield on such issue from the School District's financial advisor;
  2. 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;
  3. Review all requisitions, draw schedules, draw requests, invoices, and bills requesting payment from the Project Fund;
  4. Determine whether payment from the Project Fund is appropriate and, if so, make payment from the Project Fund (and appropriate sub-fund, if applicable);
  5. Maintain records of the payment requests and corresponding records showing payment;
  6. Maintain records showing the earnings on, and investemtn of, the Project Fund;
  7. Ensure that all investments acquired with proceeds are purchased at fair market value;
  8. 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;
  9. Maintain records related to any investment contracts, credit enhancement transactions and the bidding of financial products related to the proceeds.
  1. 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:

  1. Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;
  2. 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;
  3. 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.
  1. Proper Use of Bond Financed Assets

The Board Treasurer shall:

  1. 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;
  2. Monitor and confer with bond counsel with respect to all proposed bond financed assets;
  1. manage 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.
  1. 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
  2. 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.
  1. 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:

  1. Appraisals, demand surveys, or feasibility studies;
  2. Applications, approvals, and other documentation of grants;
  3. Depreciation schedules;
  4. Contracts respecting the project.
  1. Advance Refundings

The Board Treasurer shall be responsible for the following current, post issuance and record retention procedures with respect to advance refunding bonds.  The Board Treasurer shall:

  1. Identify and select bonds to be advance refunded with advice from internal financial personnel and a financial advisor;
  2. Identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;
  3. Review the structure with the input of the financial advisor and bond counsel, of advance refunding issues prior to the issuance to ensure;
  1. that the proposed refunding is permitted pursuant to applicable federal tax requirements if there has been a prior refunding of the original bond issue;
  2. that the proposed issuance complies with federal income tax requirements which might impose restrictions on the redemption date of the refunded bonds;
  3. that the proposed issuance complies with federal income tax requirements which allow for the proceeds and replacement proceeds of an issue to be invested temporarily in higher yielding investments without causing the advance refunding bonds to become "arbitrage bonds"; and
  4. that the proposed issuance will not result in the issuer's exploitation of the difference between tax exempt and taxable interest rates to obtain a financial advantage nor overburden the tax exempt market in a way that might be considered an abusive transaction for federal tax purposes;
  1. Collect and review data related to arbitrage yield restriction and rebate requirements for advance refunding bonds.  To ensure such compliance, the Board Treasurer shall engage a rebate consultant to prepare a verification report in connection with the advance refunding issuance.   Said report shall ensure said requirements are satisfied;
  2. Whenever possible, purchase State and Local Government Series (SLGS) to size each advance refunding escrow.  The financial advisor shall be included in the process of subscribing SLGS.  To the extent SLGS are not available for purchase, the Board Treasurer shall, in consultation with bond counsel and the financial advisor, comply with IRS regulations;
  3. Ensure, after input from bond counsel, compliance with any bidding requirements set forth by the IRS regulations to the extent as issuer elects to the purchase of a guaranteed investment contract;
  4. In determining the issue price for any advance refunding issuance, obtain and retain issue price certification by the purchasing underwriter at closing;
  5. After the issuance of an advance refunding issue, ensure timely identification of violations of any federal tax requirements and engage bond counsel in attempt to remediate same in accordance with IRS regulations.
  1. Continuing Disclosure

The Board Treasurer shall assure compliance with each continuing disclosure certificate and annually, per continuing disclosure agreements, file audited annual financial statements and other information required by each continuing disclosure agreement.  The Board Treasurer will monitor material events as described in each continuing disclosure agreement and assure compliance with material event disclosure.  Events to be reported shall be reported promptly, but in no event not later than 10 business days after the day of the occurrence of the event.  Currently, such notice shall be given in the event of:

  1. Principal and interest payment delinquencies;
  2. Non-payment related defaults, if material;
  3. Unscheduled draws on debt service reserves reflecting financial difficulties;
  4. Unscheduled draws on credit enhancements relating to the bonds reflecting financial difficulties;
  5. Substitution of credit or liquidity providers, or their failure to perform;
  6. Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB, or other material notices, or determinations with respect to the tax-exempt status of the bonds;
  7. Modifications to rights of Holders of the Bonds, if material;
  8. Bond calls (excluding sinking fund mandatory redemptions), if material and tender offers;
  9. Defeasances of the bonds;
  10. Release, substitution, or sale of property securing repayment of the bonds, if material;
  11. Rating changes on the bonds:
  1. Bankruptcy, insolvency, receivership, or similar event of the Issuer;
  1. The consummation of a merger, consolidation, or acquisition involving the Issuer or the sale of all or substantially all of the assets of the Issuer, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material; and
  2. Appointment of a successor or additional trustee or the change of name of a trustee, if material.

 

Approved:  January 12, 2016

Reviewed:

Revised:

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2013).  http://www.irs.gov/taxexemptbond/article/0,,id=243503,00.html

Cross Reference:  704 Revenue; 707 Fiscal Reports

704.3 Investments

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:

  • 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 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);
  • Obligations of the United States government, its agencies and instrumentalities;
  • Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions;
  • Repurchase agreements in which underlying collateral consists of investments in government securities.  The school district must take delivery of the collateral either directly or through an authorized custodian.  Repurchase agreements do not include reverse repurchase agreements;
  • Prime bankers’ acceptances that mature within two hundred seventy days and that are eligible for purchase by a federal reserve bank.  At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be in these invested in the securities of a single issuer;
  • Commercial paper or other short-term corporate debt that matures within two hundred seventy days and that is rated within the two highest classifications, as established by at least one of the standard rating services, with no more than five percent at the time of purchase placed in the second highest classification.  At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer; and,
  • An open-end management investment company registered with the federal securities exchange commission and commonly referred to as a money market mutual fund.  The money market mutual fund will use only the investments individually authorized by law for school districts.

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:  January 12, 2016

Revised:

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

Cross Reference:  206.4 Treasurer; 704 Revenue

704.4 Gifts – Grants – Bequests

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:  January 12, 2016

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

704.5 Student Activities Funds

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:  January 12, 2016

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

Cross Reference:  504 Student Activities; 701 Financial Accounting System

705 Purchasing

705.1 Purchasing – Bidding

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 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.

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:

  • The Superintendent shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $25,000.
  • For goods and services costing at least $25,000 and up to $40,000, the Superintendent shall receive proposals, quotations, or bids for the goods and services to be purchased prior to Board approval.  The quotation process may be informal, and include written or unwritten quotations.
  • For goods and services exceeding $40,000, the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to Board approval.  RFPs and bids are formal, written submissions via sealed process.

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 cost of the goods and services being purchased;
  • Availability of service and/or repair;
  • The targeted small business procurement goal and other statutory purchasing preferences; and
  • Other factors deemed relevant by the Board.

Purchases using Federal Child Nutrition Funds shall be made in accordance with procurement procedures required by law.

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 is paid for in whole or in part with funds of the governmental entity, including a building or improvement constructed or operated jointly with nay 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 Superintendent may develop an administrative process to implement this policy.

 

Approved:  December 16, 2003

Reviewed:  January 12, 2016

Revised:  January 12, 2016

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; 803 Selling and Leasing

705.1R1(L) Purchasing - Bidding Regulation

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

Principals

Director of Transportation

Director of Food Service

Athletic Director

 

Approved:  June 28, 2005

Reviewed:  January 12, 2016

Revised:  January 12, 2016

705.2 Purchasing on Behalf of Employees

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code § 279.8 (2013)

Cross Reference:  703 Budget

705.3 Payment for Goods and Services

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 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.

 

Approved:  December 16, 2003

Reviewed:  January 12, 2016

Revised:  July 25, 2006

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

706 Payroll

706.1 Payroll Periods

AUXILIARY SERVICES

Series 700

 

Policy Title:  Payroll Periods

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:  June 13, 2017

Revised:  June 13, 2017

Legal Reference:  Iowa Code §§  91A.

Cross Reference:  706.2 Payroll Deductions

706.3 Pay Deductions

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:

  • the employee has not sought permission to use paid leave for this partial-day absence,
  • the employee has sought permission to use paid leave for this partial-day absence and permission has been denied,
  • the employee’s accrued paid leave has been exhausted, or
  • the employee chooses to use leave without pay.

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:  January 12, 2016

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

706.3R1 Pay Deductions Regulation

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:  January 12, 2016

Revised:

707 Financial Reports

707.1 Secretary's Reports

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 279.8; 291.7(2013)

Cross Reference:  206.3 Secretary; 210.1 Annual Meeting; 707 Fiscal Reports

707.2 Treasurer's Annual Report

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:  January 12, 2016

Revised:  April 14, 2009

Legal Reference:  Iowa Code § 279.31, .33(2013)

Cross Reference:  206.4 Treasurer; 210.1 Annual Meeting; 707 Fiscal Reports

707.3 Publications of Financial 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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 279.35, .36; 618 (2013)

Cross Reference:  206.3 Secretary

707.4 Audit

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code § 11.6 (2013)

Cross Reference:  701 Financial Accounting System; 707 Fiscal Reports

707.5 Internal Controls

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:  January 12, 2016

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

707.5R1 Internal Control Procedures Regulation

AUXILIARY SERVICES

Series 700

 

Administrative Regulation:  Internal Controls Procedures                                                                                                                                                          Code No.  707.5R1

 

Fraud, financial improprieties, or irregularities include, but are not limited to:

  • Forgery or unauthorized alteration of any document or account belonging to the district.
  • Forgery or unauthorized alteration of a check, bank draft, or any other financial document.
  • Misappropriation of funds, securities, supplies, or other assets.
  • Impropriety in the handling of money or reporting of financial transactions.
  • Profiteering because of “insider” information of district information or activities.
  • Disclosing confidential and/or proprietary information to outside parties.
  • Accepting or seeking anything of material value, other than items used in the normal course of advertising, from contractors, vendors, or persons providing services to the district.
  • Destroying, removing, or inappropriately using district records, furniture, fixtures, or equipment.
  • Failing to provide financial records to authorized state or local entities.
  • Failure to cooperate fully with any financial auditors, investigators or law enforcement.
  • Any other dishonest or fraudulent act involving district monies or resources.

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:  January 12, 2016

Revised:

708 Care, Maintenance and Disposal of School District Records

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:

  • Secretary’s financial records
    • Permanently
  • Treasurer’s financial records
    • Permanently
  • Open Meeting Minutes of the Board of Directors
    • Permanently
  • Annual audit reports
    • Permanently
  • Annual budget
    • Permanently
  • Permanent record of individual pupil
    • Permanently
  • School election results
    • Permanently
  • Real property records (e.g., deeds, abstracts)
    • Permanently
  • Records of payment of judgments against the School District
    • 20 years
  • Bonds and bond coupons
    • 11 years after maturity, cancellation, transfer, redemption, and/or replacement
  • Written contracts
    • 10 years
  • Cancelled warrants, check stubs, bank statements, bills, invoices, and related records
    • 5 years
  • Recordings and minutes of closed meetings
    • 1 year
  • Program grants
    • As determined by the grant
  • Non-payroll personnel records
    • 10 years after leaving district
  • Employment applications
    • 2 years
  • Payroll records
    • 3 years
  • School meal programs accounts/records
    • 3 years after submission of the final claim for reimbursement

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:  January 12, 2016

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

709 Insurance Program

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:  January 12, 2016

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

709.1R1(L) Insurance Program Regulation

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:  January 12, 2016

Revised:

710 School Food Service Program

710.1 School Food Program

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:  January 12, 2016

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

710.2 Free or Reduced Cost Meals Eligibility

AUXILIARY SERVICES

Series 700

 

Policy Title:  Free or Reduced Cost Meals Eligibility                                                                                                                                                                                Code No.  710.2

 

Students enrolled and attending school in the District who are unable to afford the cost or a portion of the cost of a school lunch or breakfast will be provided meals at no cost or at a reduced cost.

 

Approved:  December 16, 2003

Reviewed:  January 12, 2016

Revised:  April 14, 2009

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

710.3 Vending Machines

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:  January 12, 2016

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

711 Transportation

711.1 Student School Transportation Eligibility

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:

  • 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.

 

Approved:  December 16, 2003

Reviewed:  January 12, 2016

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

711.2 Student Conduct on School 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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 279.8; 285; 321 (2013)

Cross Reference:  503 Student Discipline; 506 Student Records

711.3 Student Transportation for Extracurricular Activities

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 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:  January 12, 2016

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

711.4 Summer School Transportation Eligibility

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:  January 12, 2016

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

711.5 Transportation of Non-Resident and Non-Public School Students

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:  January 12, 2016

Revised:  July 13, 2009

Legal Reference:  Iowa Code §§ 285.1-.2, .10, .16 (2013)

Cross Reference:  711 Transportation

711.6 Transportation of Non-School Groups

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:  January 12, 2016

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

711.7 School Bus Safety Instruction

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:  January 12, 2016

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

711.8 Transportation in Inclement Weather

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:  January 12, 2016

Revised:

Legal Reference:  Iowa Code § 279.8 (2013)

Cross Reference:  601.2 School Day