NONINSTRUCTIONAL AND BUSINESS SERVICES

701.1 - DEPOSITORY OF FUNDS

Each year at its annual meeting, the board shall 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 allowed in each depository shall be stated in the resolution.  The amount(s) stated in the resolution will include all depositories and include all of the school district's fund(s).

It shall be the responsibility of the business manager to include the resolution in the minutes of the meeting.

Legal Reference:         Iowa Code §§  12C; 279.33 (1995).

Cross Reference:         210.1  Annual Meeting

                                    206.4  Treasurer

                                    704.1  Local - State - Federal - Miscellaneous Revenue

Approved:                   1/20/2000

Reviewed:                   11/16/15, 3/21/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

701.2 - TRANSFER OF FUNDS

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

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 business manager to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.

Legal Reference:         Iowa Code §§ 24.21-.22; 279.8; 291.13 (1995).

Cross Reference:         703  Budget

Approved:                   1/20/2000

Reviewed:                  11/16/15

Revised:                      3/21/22

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 in conjunction with the school business official to implement this policy and bring necessary changes in the maintenance of the school district's financial records to the attention of the board.

NOTE: The list of funds above does not include the "Library levy fund," which is only available to one school district.  The school district eligible to levy the library levy must add this fund to its policy.

Code No. 701.3

NOTE: For additional information about school district fund structure, please see Chapter 9 of the “Uniform Administrative Procedures for Iowa School District and AEA Officials,” located on the “Uniform Administrative Procedures Manual” section of the Iowa Department of Education’s website.

Legal Reference:           Iowa Code §§291; 298; 298A.

                                    281 I.A.C. 98

Cross Reference:           704       Revenue

                                    705       Expenditures

Approved:     3/21/22

Reviewed:

Revised:

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

701.4 - GOVERNMENTAL ACCOUNTING PRACTICES AND REGULATIONS

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

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

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

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

Note:  This policy is an optional policy.  Should the board not adopt a policy implementing GASB54, the default is to reduce – committed, assigned and unassigned fund balances – in that order.  Adoption of a policy gives boards the ability to have greater control over their fund balances.

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

Cross Reference:           701.3    Financial Records

                                    703       Budget

                                    704       Revenue

Approved:     3/21/22

Reviewed:

Revised:

NONINSTRUCTIONAL AND BUSINESS SERVICES

703.1 - BUDGET PLANNING

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 shall be prepared annually for the board's review.  The budget shall 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 shall be the responsibility of the superintendent to prepare the budget for review by the board prior to the April 15 deadline each year.  The budget shall be a cooperative effort involving the board, business manager, principals, and curriculum coordinator.

Prior to the adoption of the proposed budget by the board, the public shall be 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 shall have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board shall be 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 shall be 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 10 days but no more than 20 days prior to the public hearing.  

The board shall 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 the Iowa Department of Management.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures shall 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.

Legal Reference:         Iowa Code §§  24; 257; 279.8; 297; 298; 618 (1995).

Cross Reference:         214  Public Hearings

                                    703  Budget

                                    704  Revenue

                                    705  Expenditures

Approved:                   1/20/2000

Reviewed:                   11/16/15

Revised:                     3/21/22

 

NONINSTRUCTIONAL AND BUSINESS SERVICES

703.2 - SPENDING PLAN

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

Legal Reference:         Iowa Code §§  24.9 (1995).

Cross Reference:         703  Budget

                                    704  Revenue

Approved:                   1/20/2000

Reviewed:                   11/16/15, 3/21/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

This policy is now located at 705.4 and 705.4R1.

NONINSTRUCTIONAL AND BUSINESS SERVICES

704.1 - LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE

Revenues of the school district shall be received by the business manager.  Other persons receiving revenues on behalf of the school district shall promptly turn them over to the business manager.

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

Tuition fees received by the school district shall be deposited in the general fund.  The tuition fees for kindergarten through twelfth grade during the regular academic school year shall be 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 shall be 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 shall be deposited in the general fund.  It shall be 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 shall be deposited in the general fund.  It shall be 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 shall be placed in the physical plant and equipment levy (PPEL) fund.  However, following a properly noticed public hearing, the board of directors may elect to deposit proceeds from the sale of real property or buildings into any fund under the control of the school corporation.  Notice for the public hearing must be published in a newspaper of general circulation within the district not less than ten and no more than twenty days prior to the proposed public hearing.  Notice of the public hearing must include the date, time and location of the public hearing, and a description of the proposed action.  The proceeds from the sale of other school district property are placed in the general fund. The proceeds from the sale of other school district property shall be placed in the general fund.

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

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

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

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

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

·         Telecommunications other than radio or television stations;

·         Sponsoring or providing facilities for fitness and recreation;

·         Food service and sales; and,

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

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

Legal Reference:         Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .13; 297.9-.12, .22; 301.1 (1995).

Cross Reference:         701.1  Depository of Funds

                                    703    Budget

                                    803    Selling and Leasing

                                    905    Use of School District Facilities & Equipment

Approved:                   1/20/2000

Reviewed:                   11/16/15

Revised:                     3/21/22

 

NONINSTRUCTIONAL AND BUSINESS SERVICES

704.2 - DEBT MANAGEMENT POLICY

DEBT LIMITS

Credit Ratings

The school district seeks to maintain the highest possible credit ratings for all categories of short- and long-term debt that can be achieved without compromising the delivery of services and the achievement of adopted objectives.  The school district recognizes that external economic, natural, or other events may from time to time affect the creditworthiness of its debt. Nevertheless, the school district is committed to ensuring that actions within their control are prudent.

Debt Limits

For general obligation debt, the school district’s outstanding debt limit shall be no more than five percent (5%) of the actual value of property within the school district’s boundaries, as prescribed the Iowa constitution and statutory restrictions.

For revenue debt, the school district’s goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs.

In accordance with Iowa law, the school district may not act as a conduit issuer or issue municipal securities to raise capital for revenue-generating projects where the funds generated are used by a third party (“conduit borrower”) to make payments to investors.

PURPOSES AND USES OF DEBT

Capital Planning

To enhance creditworthiness and prudent financial management, the school district is committed to systematic capital planning, intergovernmental cooperation and coordination and long-term financial planning.

Capital Financing

The school district may issue long-term debt for capital projects as authorized by Iowa law, which include, but are not limited to, the costs of planning, design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment. Capitalized interest may be included in sizing any capital project debt issue.  The types of debt instruments to be used by the school district include:

• General Obligation Bonds
• General Obligation Capital Loan Notes
• Bond Anticipation Notes
• Revenue Anticipation Notes
• School Infrastructure Sales, Services and Use Tax Revenue Bonds
• Lease Purchase Agreements, including Certificates of Participation

Working Capital Financing

The school district may issue debt for working capital for operations after cash flow analysis has determined that there is a mismatch between available cash and cash outflows.  The school district shall strive to repay working capital debt by the end of the fiscal year in which the debt was incurred.  A Working Capital Reserve may be included in sizing any working capital debt issue.

Refundings

Periodic reviews of all outstanding debt will be undertaken to determine if refunding opportunities exist. Refunding will be considered (within federal tax law restraints) if and when there is a net economic benefit of the refunding or if the refunding is otherwise in the best interests of the school district, such as to release restrictive bond covenants which affect the operations and management of the school district.

In general, advance refundings for economic savings will be undertaken when a net present value savings exceeds three percent of the refunded debt can be achieved.  Current refundings, which produce a new present value savings of less than three percent will be considered on a case by case basis taking into consideration bond covenants and general conditions.  Refundings with negative savings will not be considered unless there is a compelling public policy objective for doing so.

DEBT STANDARDS AND STRUCTURE

Length of Debt

Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users.  Long-term debt will not be issued for periods exceeding the useful life or average useful lives of the project or projects to be financed.  All debt issued will adhere to state and federal law regarding the length of time the debt may be outstanding.

Debt Structure

Debt will be structured to achieve the lowest possible net cost to the school district given market conditions, the urgency of the capital project, the type of debt being issued, and the nature and type of repayment source.  To the extent possible, the school district will design the repayment of its overall debt to rapidly recapture its credit capacity for future use.

Generally, the school district will only issue fixed-rate debt.  In very limited circumstances, the school district may issue variable rate debt, consistent with the limitations of Iowa law and upon a finding of the board that the use of fixed rate debt is not in the best interest of the school district and a statement of the reasons for the use of variable rate debt.

All debt may be structured using discount, par or premium coupons, and as serial or term bonds or notes, or any combination thereof, consistent with Iowa law.  The school district should utilize the coupon structure that produces the lowest True Interest Cost (TIC) taking into consideration the call option value of any callable maturities.

The school district will strive to structure their debt in sinking fund installments for each debt issue that achieves, as nearly as practicable, level debt service within an issue or overall debt service within a particular classification of debt.

Derivatives (including, but not limited to, interest rate swaps, caps, collars, corridors, ceiling and floor agreements, forward agreements, float agreements, or other similar financing arrangements), zero-coupon or capital appreciation bonds are not allowed to be issued consistent with State law.

Decision Analysis to Issue Debt

Whenever the school district is contemplating the issuance of debt, information will be developed concerning the following four categories commonly used by rating agencies assessing the school district’s credit worthiness, listed below.

Debt Analysis – Debt capacity analysis; purpose for which debt is proposed to be issued; debt structure; debt burden; debt history and trends; and adequacy of debt and capital planning.

Financial Analysis – Stability, diversity, and growth rates of tax or other revenue sources; trend in assessed valuation and collections; current budget trends; appraisal of past revenue and expenditure trends; history and long-term trends of revenues and expenditures; evidences of financial planning; adherence to GAAP; audit results; fund balance status and trends in operating and debt funds; financial monitoring systems and capabilities; and cash flow projections.

Governmental and Administrative Analysis – Government organization structure; location of financial responsibilities and degree of control; adequacy of basic service provision; intergovernmental cooperation/conflict and extent of duplication; and overall planning efforts.

Economic Analysis – Geographic and location advantages; population and demographic characteristics; wealth indicators; types of employment, industry and occupation; housing characteristics; new construction; evidences of industrial decline; and trend of the economy.

DEBT ISSUANCE

Credit Enhancement

Credit enhancements (.i.e., bond insurance, etc.) may be used but only when the net debt service on the debt is reduced by more than the costs of the credit enhancement.

Costs and Fees

All costs and fees related to issuing the debt will be paid out of debt proceeds and allocated across all projects receiving proceeds of the debt issue.

Method of Sale

Generally, all school district debt will be sold through a competitive bidding process.  Bids will be awarded on a TIC basis providing other bidding requirements are satisfied.

The school district may sell debt using a negotiated process in extraordinary circumstances when the complexity of the issue requires specialized expertise, when the negotiated sale would result in substantial savings in time or money, or when market conditions of school district credit are unusually volatile or uncertain.

Professional Service Providers

The school district will retain external bond counsel for all debt issues.  All debt issued by the school district will include a written opinion by bond counsel affirming that the school district is authorized to issue the debt, stating that the school district has met all Iowa constitutional and statutory requirements necessary for issuance and determining the debt’s federal income tax status.  The bond counsel retained must have comprehensive municipal debt experience and a thorough understanding of Iowa law as it relates to the issuance of the particular debt.

The school district will retain an independent financial advisor.  The financial advisor will be responsible for structuring and preparing all offering documents for each debt issue.  The financial advisor retained will have comprehensive municipal debt experience, experience with diverse financial structuring and pricing of municipal securities.

The treasurer shall have the authority to periodically select other service providers (e.g., escrow agents, verification agents, trustees, arbitrage consultants, rebate specialist, etc.) as necessary to meet legal requirements and minimize net debt costs.  These services can include debt restructuring services and security or escrow purchases.

Compensation for bond counsel, financial advisor and other service providers will be as economical as possible and consistent with industry standards for the desired qualification levels.

DEBT MANAGEMENT

 Investment of Debt Proceeds

The school district shall invest all proceeds received from the issuance of debt separate from the school district’s consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture.  Investments will be consistent with those authorized by Iowa law and the school district’s Investment Policy to maintain safety of principal and liquidity of the funds.

Arbitrage and Record Keeping Compliance

The treasurer shall maintain a system of record-keeping, reporting and compliance procedures with respect to all federal tax requirements which are currently, or may become applicable through the lifetime of all tax-exempt or tax credit bonds.

Federal tax compliance, record-keeping, reporting and compliance procedures shall include not be limited to:

1)     post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);

2)     proper maintenance of records to support federal tax compliance;

3)     investments and arbitrage compliance;

4)     expenditures and assets;

5)     private business use; and

6)     designation of primary responsibilities for federal tax compliance of all bond financings.

Financial Disclosure

The school district is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share comprehensible and accurate financial information.  The school district is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities and Exchange Commission.

The Official Statements accompanying debt issues, Annual Audits, and Continuing Disclosure statements will meet the standards articulated  by the Municipal Securities Rulemaking Board (MSRB), the Government Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP) and the Internal Revenue Service (IRS).  The treasurer shall be responsible for ongoing debt disclosure as required by any Continuing Disclosure Certificate for any debt issue and for maintain compliance with disclosure standards promulgated by state and federal regulatory bodies

Legal Reference            Iowa Code §§ 74-76; 278.1; 298; 298A.

Cross Reference:           701       Financial Accounting System

                                    704       Revenue

Approved:     1/20/2000

Reviewed:     11/16/15

Revised:       3/21/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

704.2R1 - POST-ISSUANCE COMPLANCE REGULATION FOR TAX-EXEMPT OBLIGATIONS

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.

7.   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:

a)      Identify and select bonds to be advance refunded with advice from internal financial personnel and a financial advisor;

b)      Identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;

c)      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 an financial advantage nor overburden the tax exempt market in a way that might be considered an abusive transaction for federal tax purposes;

d)      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;

e)      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;

f)       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;

g)      In determining the issue price for any advance refunding issuance, obtain and retain issue price certification by the purchasing underwriter at closing;

h)      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.

8.   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:

a)      Principal and interest payment delinquencies;

b)      Non-payment related defaults, if material;

c)      Unscheduled draws on debt service reserves reflecting financial difficulties;

d)      Unscheduled draws on credit enhancements relating to the bonds reflecting financial difficulties;

e)      Substitution of credit or liquidity providers, or their failure to perform;

f)       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, or material events affecting the tax-exempt status of the bonds;

g)      Modifications to rights of Holders of the Bonds, if material;

h)      Bond calls (excluding sinking fund mandatory redemptions), if material and tender offers;

i)       Defeasances of the bonds;

j)       Release, substitution, or sale of property securing repayment of the bonds, if material;

k)      Rating changes on the bonds;

1)      Bankruptcy, insolvency, receivership or similar event of the Issuer;

m)     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

n)      Appointment of a successor or additional trustee or the change of name of a trustee, if material.

NONINSTRUCTIONAL AND BUSINESS SERVICES

704.3 - INVESTMENTS

School district funds in excess of current needs shall be 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 shall 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 business manager to invest funds in excess of current needs in the following investments.

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

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

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

It shall be the responsibility of the business manager to oversee the investment portfolio in compliance with this policy and the law.

The business manager shall be responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction activity and current investments.

It shall be 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 shall 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 shall be designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.

Legal Reference:         Iowa Code §§  11.2, .6; 12.62; 12B.10; 12C; 22.1, .14; 28E.2; 257;

279.29; 283A; 285; 502.701; 633.123 (1995).

Cross Reference:         206.4  Treasurer

                                    704    Revenue

Approved:                   7/21/1994

Reviewed:                   11/16/15, 3/21/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

704.4 - GIFTS - GRANTS - BEQUESTS

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 shall have sole authority to determine whether the gift furthers the interests of the school district.

Gifts, grants, and bequests will be 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 shall become the property of the school district.  Gifts, grants, and bequests shall be administered in accordance with terms, if any, agreed to by the board.

Legal Reference:         Iowa Code §§ 279.42; 565.6 (1995).

Cross Reference:         217    Gifts to Board of Directors

                                    402.4  Gifts to Employees

                                    508.1  Class or Student Group Gifts

Approved:                   1/20/2000

Reviewed:                   11/16/15

Revised:                      3/21/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

704.5 - STUDENT ACTIVITIES FUND

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

Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the board and under the specific control of the superintendent or 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 shall be the responsibility of the board secretary to keep student activity accounts up-to-date and complete.

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

Legal Reference:         Iowa Code §§ 11.23; 279.8 (1997).

Cross Reference:         504      Student Activities

                                    701      Financial Accounting System

Approved:       1/21/99

Revised:          11/16/15, 3/21/22

Reviewed:      

 

 

NONINSTRUCTIONAL AND BUSINESS SERVICES

705.1 - PURCHASING - BIDDING

The board supports economic development in Iowa.  Purchases by the school district will be made in Iowa for Iowa goods and services from a locally-owned business located within the school district or from an Iowa-based company which offers these goods or services if the cost and other considerations are relatively equal and they meet the required specifications.  However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items as a part of response evaluation. 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.

It shall be the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action. The superintendent shall have the authority to authorize purchases without competitive bids for goods and services costing under $25,000 without prior board approval. For all purchases for goods and services costing over $25,000, the superintendent shall seek competitive quotes or bids as appropriate and shall submit to the board for its review.

The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories or attachments with an estimated cost of $50,000 or more.

Public Improvement Projects

For goods and services utilized in public improvement projects, as defined under Iowa law, costing $57,000 or less, the superintendent shall receive quotes of the goods and services to be purchased prior to approval of the board.

For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $57,000 and less than $139,000, the superintendent shall receive competitive quotes of the goods and services to be purchased prior to approval of the board.

For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $139,000, the superintendent shall receive competitive sealed bids of the goods and services to be purchased prior to approval of the board, including construction contracts and school buses.

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

The board and the superintendent shall have the right to reject any or all bids, or any part thereof, and to re-advertise. The board will enter into such contract or contracts as the board deems in the best interests of the school district.

 The procurement of all supplies, equipment, and services shall be initiated by the issuance of an official purchase order authorized by the superintendent or by the superintendent’s designee and signed by an authorized staff member. Only those supplies, equipment, and services procured by formal contract shall be exempt.

NOTE: While Iowa law dictates threshold amounts for quotes and bids for public improvement projects, there is no such requirement for goods and services. The district has discretion in this area to set the amounts required for the purchasing process.

NOTE: Districts should compare the discretionary purchasing limits in the section regarding goods and services with purchasing limits set in other policies (e.g., expenditures) to ensure consistency.

Legal Reference:         Iowa Code §§ 18.6(9); 23A; 28E.20; 72.3; 73; 73A; 285.10(3), .10(7); 301 (1995).

                                                261 I.A.C. 54.

                                                281 I.A.C. 43.25.

                                                481 I.A.C. 25.

                                                1984 Op. Att'y Gen. 115.

                                                1974 Op. Att'y Gen. 171.

Cross Reference:         705    Expenditures

                                    801.4  Site Acquisition

                                    802    Maintenance, Operation and Management

                                    803    Selling and Leasing

Approved:                   1/20/2000

Reviewed:                   11/18/2019

Revised:                      11/18/2019, 4/18/22

 

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

705.1R1 - SUSPENSION AND DEBARMENT OF VENDORS AND CONTRACTORS PROCEDURE REGULATION

In connection with transactions subject to federal suspension and debarment requirements, the district is prohibited from entering into transactions with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.

When soliciting bids or otherwise preparing to enter into such a transaction, the superintendent or designee will use at least one of the following verification methods to ensure that any parties to the transaction are not suspended or debarred prior to committing to any sub-award, purchase, or contract:

1. Obtaining a certification of a party’s compliance with the federal suspension and debarment requirements in connection with any application, bid, or proposal;
2. Requiring compliance with the federal suspension and debarment requirements as an express condition of any sub-award, purchase, or contract in question; or
3. Prior to committing to any sub-award, purchase, or contract, check the online Federal System for Award Management at https://sam.gov/portal/SAM/##11 to determine whether the relevant party is subject to any suspension or debarment restrictions. 

2 CFR Part 200 Subpart B-General Provisions

200.113 Mandatory Disclosures

A non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Non-Federal entities that have received a Federal award including the term and condition outlined in Appendix XII—Award Term and Condition for Recipient Integrity and Performance Matters are required to report certain civil, criminal, or administrative proceedings to SAM. Failure to make required disclosures can result in any of the remedies described in §200.338 Remedies for noncompliance, including suspension or debarment. (See also 2 CFR part 180, 31 U.S.C. 3321, and 41 U.S.C. 2313.)  It is the responsibility of the Superintendent to timely report to the relevant federal or pass through agency any violations of federal criminal law involving fraud, bribery or gratuity potentially impacting a federal grant.

Approved:  4/18/22

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

705.1R1 - USING FEDERAL FUNDS IN PROCUREMENT CONTRACTS REGULATION

(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal

(G) Clean Air Act (42 U.S.C. 7401-7671q.) and the Federal Water Pollution Control Act (33 U.S.C. 1251-1387), as amended—Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA).

(H) Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see 2 CFR 180.220) must not be made to parties listed on the government wide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549.

(I) Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)—Contractors that apply or bid for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-Federal award.

(J) See §200.322 Procurement of recovered materials.

§200.216 Prohibition on certain telecommunications and video surveillance services or equipment

(a)    The district is prohibited from obligating or expending loan or grant funds to:

1. Procure or obtain;
2. Extend or renew a contract to procure or obtain; or
3. Enter into a contract (or extend or renew a contract) to procure or obtain equipment, services, or systems that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system.  As described in Public law 115-232, section 889, covered telecommunications equipment is telecommunications equipment produced by Huawei Technologies Company or ZTE Corporation (or any subsidiary or affiliate of such entities). 

           i.    For purpose of public safety, security of government facilities, physical security surveillance of critical infrastructure, and other national security purposes, video surveillance and telecommunication equipment produced by Hytera Communications Corporation, Hangzhou Hikvision Digital Technology Company, or Dahua Technology Company (or any subsidiary or affiliate of such entities).
           ii.    Telecommunications or video surveillance services provided by such entities or using such equipment.
          iii.    Telecommunications or video surveillance equipment or services produced or provided by an entity that the Secretary of Defense, in consultation with the Director of the National Intelligence of the Director of the Federal Bureau of Investigation, reasonably believes to be an entity owned by or controlled by, or otherwise connected to, the government of a foreign country. 
(b)    In implementing the prohibition under Public Law 115-232, section 889, subsection (f), paragraph (l), heads of executive agencies administering loan, grant, or subsidy programs shall prioritize available  funding and technical support to assist affected businesses, institutions and organizations as is reasonably necessary for those affected entities to transition from covered communications equipment and services, to procure replacement equipment and services, and to ensure that communications service to users and customers is sustained.
(c)    See Public Law 115-232, section 889 for additional information.
(d)    See also §200.471.

Legal Reference:                                                                                             

Title 2 Code of Federal Regulation (C.F.R.) Grants and Agreements, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

Approved: 4/18/22

Revised:  9/18/2023

PERSONNEL

705.02 - CREDIT CARDS

Employees may use school district credit cards and/or procurement cards (p-cards) for the actual and necessary expenses incurred in the performance of work-related duties.  Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to travel expenses related to professional development or fulfillment of required job duties, fuel for school district transportation vehicles used for transporting students to and from school and for school-sponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the performance of their duties.

Employees and officers using a school district credit or procurement card must submit a detailed, itemized receipt in addition to a credit or procurement card receipt indicating the date, purpose and nature of the expense for each claim item.  Failure to provide a proper receipt will make the employee responsible for expenses incurred.  Those expenses are reimbursed to the school district no later than thirty (30) working days following use of the school district's credit or procurement card.  In exceptional circumstances, the superintendent or board may allow a claim without proper receipt.  Written documentation explaining the exceptional circumstances is maintained as part of the school district's record of the claim.

The school district may maintain a school district credit or procurement card for actual and necessary expenses incurred by employees and officers in the performance of their duties.  The superintendent may maintain a school district credit or procurement card for actual and necessary expenses incurred in the performance of the superintendent's duties.  The transportation director may maintain a school district credit or procurement card for fueling school district transportation vehicles in accordance with board policy.

It is the responsibility of the superintendent to determine whether the school district credit or procurement card use is for appropriate school business. It is the responsibility of the board to determine through the audit and approval process of the board whether the school district credit or procurement card used by the superintendent and the board is for appropriate school business.

The superintendent is responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit or procurement card.  The administrative regulations will include the appropriate forms to be filed for obtaining a credit  or procurement card.
 
NOTE:  This is a mandatory policy. School districts that have credit cards must have a board policy.  School districts that have only a gasoline credit card should amend this policy to reflect their practice.

Legal Reference:
Iowa Constitution, Art. III, § 31.
Iowa Code §§ 279.8, .29, .30.
281 I.A.C. 12.3(1).

I.C. Iowa Code
Description

Iowa Code § 279.8
Directors - General Rules - Bonds of Employees

Iowa Code § 279.29
Claims - Investments

Iowa Code § 279.30
Directors - Powers and Duties - Payments-exceptions

I.A.C. Iowa Administrative Code
Description

281 I.A.C. 12.3
Administration

Cross References

Code
Description

216.03
Board of Directors' Member Compensation and Expenses (I, II)

401.07
Employee Travel Compensation

Legal Reference:         Iowa Constitution, Art. III, § 31.

                                    Iowa Code §§ 279.8, .29, .30 (2001).

                                    281 I.A.C. 12.3(1).

Cross Reference:         216.3  Board of Directors' Member Compensation and Expenses

                                    401.7  Employee Travel Compensation

Approved:       6/18/98                       

Reviewed:       4/15/19           

Revised:         12/20/04, 5/20/2024

NONINSTRUCTIONAL AND BUSINESS SERVICES

705.3 - PAYMENT FOR GOODS AND SERVICES

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.

Claims for items pursuant to the terms of a written contract approved by the board, such as payment of freight, athletic officials, express, postage, printing, water, lights, telephone, rents, and payment of salaries may be paid by the business manager prior to formal audit and approval by the board. In addition, the secretary, upon approval of the Superintendent, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D., and other verified bills filed with the secretary when the board is not in session prior to payment of these claims and prior to audit and approval by the board. The business manager willl examine the claims and verify bills.

The business manager will determine to the their 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 business manager to bring claims to the board.

The board president and business manager may each sign warrants by use of a signature plate or rubber stamp corresponding to their own signature, but the business manager shall neither sign nor stamp on behalf of the board president If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.

NOTE:  The board may delegate payment of verified bills to the board secretary who can then pay upon approval of the superintendent.  Should the board delegate this responsibility, the board must still approve the payment at the board’s next regular board meeting.  Or, the board can maintain the responsibility for reviewing the bills before payment.    

Legal Reference:         Iowa Constitution, Art. III § 31.

                                                Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).

                                                Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (1995).

                                                281  I.A.C. 12.3(1).

                                                1980 Op. Att'y Gen. 102, 160, 720.

                                                1976 Op. Att'y Gen. 69.

                                                1972 Op. Att'y Gen. 130, 180, 392, 456, 651.

                                                1936 Op. Att'y Gen. 375.

Cross Reference:         705  Expenditures

Approved:                   1/20/2000

Reviewed:                  11/18/19

Revised:                      11/18/19, 4/18/22

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

705.4 - EXPENDITURES FOR A PUBLIC PURPOSE

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 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

NOTE:  All use of public funds should directly serve a public purpose in a clear and transparent manner.  Districts should consider what purchasing and reimbursement flexibility is needed for their district and apply all restrictions equally. 

Legal References:           Iowa Constitution Art. III, sec. 31;

                                     Iowa Code §§ 68A.505; 279.8; 721.2.

281 I.A.C. 98.70

     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

Approved:     1/16/2006

Reviewed:     11/16/15

Revised:     3/21/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

705.4R1 - USE OF PUBLIC FUNDS REGULATION

The following is a list of examples organized by activity for what is allowable, or not allowable as a purchase/reimbursement using public funds.  This regulation is intended as guidance and there may be situations that are not listed here.  Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds. 

Reimbursements to an Individual

• Use of Credit/Procurement Card:  All purchases through a district-owned credit or procurement card shall be pre-approved and comply with the district’s policy 401.10 – Credit and Procurement Cards.
• Mileage:  Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
• Travel accommodations:  Employees who are required to travel and stay overnight as part of fulfilling their job duties to the district shall be reimbursed for costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
• Alcohol:  Alcohol is a personal expense and is never allowable for purchase or reimbursement using public funds.
• Food/Refreshments:  Food and refreshments are typically a personal expense.  Meetings spanning meal times should be avoided when possible.  When a district meeting is required to take place spanning a customary meal time, the superintendent or designee shall determine whether food and/or refreshment will be provided to employees whose presence is required during the meeting.  The cost of food and refreshment for employees shall be reasonable, and when possible, a separate itemized receipt for each employee is required.  If an itemized receipt is not available, approval is required by the school business official prior to reimbursement.  In all cases, the names and number of employees shall be noted on the receipt. 
• Apparel/Personal Items:  Apparel and personal items including, but not limited to items such as t-shirts, hats, mugs, etc. provide personal benefit to individuals and are a personal expense.  These items shall not be purchased or reimbursed with public funds. 
• Gifts:  Gift cards or gifts given to individuals are personal expenses and public funds should not be used (except for recognition/staff retirement, listed below) for these purposes.  Voluntary collections from staff would be an acceptable way of purchasing gifts.
• Retirement and Recognition Gifts:  Recognizing an employee or volunteer’s years of dedication to educating the community and commitment to the district serves a public purpose by honoring individuals with a token gift, or honorarium, in recognition of their service.  The same is true for individual awards, mementos, or items purchased in recognition of employee service to the district.  These purchases may use public funds, provided the expenditures are modest and approved by the superintendent. 
• Honoraria:  District employees may at times receive an honorarium from an outside source as compensation for the employee’s time devoted to preparing and delivering a presentation within the scope of their professional field.  Honorariums may only be accepted by employees when the employee has used their personal time outside of their work for the district to prepare and deliver the presentation.  If the employee uses district time or resources to prepare or deliver a presentation, any honorarium shall be given to the district. 
• Break Room Supplies:  The purchase of perishable or disposable supplies for employee break rooms is primarily designed for individual consumption and is a personal expense.  This includes items such as coffee, coffee filters, plates, cups, spoons, napkins, etc. 

Supplies for Public Areas

• Limited refreshments such as water and coffee may be available in public reception areas of the district including, but not limited to the central office, the building administrator’s office, etc.  These refreshments may be purchased with the use of public funds, as they provide light refreshment to members of the community.

Staff Parties/Receptions

• Parties and receptions to benefit individual staff members are considered a personal expense and should not be purchased or reimbursed with public funds.  This includes but is not limited to holiday parties.
• Hosting a group reception to honor all employees retiring from the district in a given school year is allowable as a public expense. Hosting a retirement reception provides a direct benefit to the community as an opportunity for the community to attend and honor the retiring employees’ years of dedication and service to the district.

School/ Student Activity Banquets

• School/student activity banquets are typically a personal expense and will not be purchased or reimbursed with public funds unless the public purpose is submitted for review and pre-approved by the superintendent.

Memorial Gifts

• Memorial flowers to convey sympathy or congratulations are allowable as a public expense if they have been approved by the superintendent.  Memorial cards are always appropriate.
• Memorial gifts of any sort other than flowers and a card are a personal expense.

Student Incentives

• It is within the discretion of the building principal to authorize the purchase of awards holding a nominal value to commemorate the achievements of a student or group of students.  These awards should be designed to reward behavior and values that exemplify the educational and community mission of the district.  Awards should not be gift cards or other monetary awards.
• Flowers and decorations for school dances held as part of the district’s student activity program are an allowable expense paid out of the student activity fund, provided the purchases are approved by the building principal. 

Meetings

• To the extent possible, meetings which span normal meal times should be avoided. 
• Meetings of the district’s board of directors and board committees are made up of individuals who volunteer a large amount of their personal time to serve the needs of the school community.  These meetings are also scheduled at time most convenient for the public, and often span normal meal hours.  Food and refreshment purchased for board members is an acceptable use of public funds.  The service of these unpaid volunteers directly benefits the entire school community.  The superintendent has discretion to purchase/reimburse reasonable expenses for providing food and refreshment to these unpaid volunteers during these meetings. 

Some expenditures will be considered personal expenses regardless of the context.  These include purchase or reimbursement of alcohol, and personal items not included as retirement or memorial gifts listed above. 

NONINSTRUCTIONAL AND BUSINESS SERVICES

706.1 - PAYROLL PERIODS

The payroll period for the school district shall be semi-monthly.  Employees shall be paid on the 10th and 25th day of each month.  If this day is a holiday, or weekend, the payroll shall be paid on the last working day prior to the holiday or weekend.

It is the responsibility of the business manager to issue payroll to employees in compliance with this policy.

The requirements stated in the master contract between employees in a certified collective bargaining unit and the board regarding payroll periods of such employees shall be followed.

Legal Reference:         Iowa Code §§ 20.9; 91A.2(4), .3 (1995).

Cross Reference:         706.2  Payroll Deductions

Approved:                   1/20/2000

Reviewed:                 12/21/15, 4/18/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

706.2 - PAYROLL DEDUCTIONS

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

The district may deduct wages as required or allowed by state or federal law or by order of the court of competent jurisdiction.  Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district.  Requests for these deductions will be made in writing to the superintendent.

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

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

Legal Reference:         Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16; 422 (1995).

Cross Reference:         406.6  Licensed Employee Tax Shelter Programs

                                    412.4  Classified Employee Tax Shelter Programs

                                    706.1  Payroll Periods

Approved:                   1/20/2000

Reviewed:                   12/21/15

Revised:                      4/18/22

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

706.3 - PAY DEDUCTIONS

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 which is equal to the employee’s absence from the employee’s regularly scheduled hours of work on that day.

NOTE:   This is a mandatory policy.

Legal Reference:                29 U.S.C. Sec. 2 13(a)

29 C.F.R. Part 541

Cross References:              409.2 – Employee Leaves of Absence

Approved: 4/18/22

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

706.3R1 - PAY DEDUCTIONS REGULATION

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 Superintendent.  Within 15 business days of receiving the complaint, the Superintendent 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: 4/11/22

 

NONINSTRUCTIONAL AND BUSINESS SERVICES

707.1 - SECRETARY’S REPORTS

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

Legal Reference:         Iowa Code §§ 279.8; 291.7 (1995).

Cross Reference:         206.3  Secretary

                                    210.1  Annual Meeting

707        Fiscal Reports

Approved:                   1/20/2000

Reviewed:                   12/21/15, 4/18/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

707.2 - TREASURER'S ANNUAL REPORT

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

It shall be the responsibility of the treasurer and board secretary to submit this report to the board annually.

NOTE:  The sentence regarding the sworn statement from the depository bank is a legal requirement.

Legal Reference:         Iowa Code §§ 279.31, .33 (1995).

Cross Reference:         206.4  Treasurer

                                    206.3  Board Secretary

                                    210.1  Annual Meeting

                                    707    Fiscal Reports

Approved:                   1/20/2000

Reviewed:                  12/21/15, 4/18/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

707.3 - PUBLICATION OF FINANCIAL REPORTS

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

It shall be the responsibility of the board secretary to publish these reports in a timely manner.

NOTE:  This policy reflects the legal requirements for school district publications.

Legal Reference:         Iowa Code § 279.35, .36; 618 (1995).

                                    1952 Op. Att'y Gen. 133.

Cross Reference:         206.3  Secretary

 

Approved:                   1/20/2000

Reviewed:                   12/21/15, 4/18/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

707.4 - AUDIT

In accordance with state law, 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.  Annual audit reports shall remain on file as permanent records of the school district.

Legal Reference:         Iowa Code § 11.6 (1995).

Cross Reference:                     701  Financial Accounting System

                                                 707    Fiscal Reports

Approved:                   1/20/2000

Reviewed:                  12/21/15, 4/18/22

Revised:                      

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

707.5 - INTERNAL CONTROLS

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 controls are used to help ensure the integrity of district financial and accounting information. Adherence to district-established internal control procedures 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 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, the Auditor of State's office 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 president who shall be empowered to contact the board’s legal counsel, Auditor of State's office, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

The superintendent or board president shall ensure the Auditor of State’s office is notified as required by law of any suspected embezzlement, theft or other financial irregularity pursuant to Iowa law.  The superintendent and/or board president in coordination with the Auditor of State’s office, will determine whether to conduct a complete or partial audit.  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.  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.

NOTE:  For more detailed discussion of this issue, see IASB's Policy Primer, Vol. 19 #4- May 24, 2006.

Legal References:         American Competitiveness and Corporate Accountability Act of 2002, Pub. L.

No. 107-204.

Iowa Code §§ 11, 279.8.

Cross References:         401.12     Employee Use of Cell Phones

707.6       Audit Committee

Approved: 4/18/22

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

707.5R1 - INTERNAL CONTROLS PROCEDURES REGULATION

Fraud, financial improprieties, or fiscal 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.
• Acting for purposes of personal financial gain, rather than in the best interest of the district.
• Providing false, inaccurate or misleading financial information to district administrators or the board of directors.

The superintendent shall notify the State Auditor's office of any suspected fraud, embezzlement or financial irregularities as required by law.  The district will comply with all investigation procedures and scope as directed by the State Auditor's office. All employees involved in the investigation shall be advised to keep information about the investigation confidential.  The superintendent may engage qualified independent auditors to assist in the investigation.

If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or board president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel.  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: 4/18/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

710.1 - SCHOOL NUTRITION PROGRAM

The school district will operate a school nutrition program in each attendance center.  The school nutrition program will include meals through participation in the National School Lunch Program.  Students may bring their lunches from home and purchase milk and other incidental items.

School nutrition program 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 school nutrition director 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 law and board policy.

The school nutrition program is operated on a nonprofit basis.  The revenues of the school nutrition program will be used only for the operation or improvement of such programs.  Supplies of the school nutrition program will only be used for the school nutrition program.

The board will set, and annually review, the prices for school nutrition programs.  It is the responsibility of the superintendent to make a recommendation regarding the prices of the school nutrition programs, in accordance with federal and state law.

It is the responsibility of school nutrition director to administer the program and to cooperate with the superintendent and appropriate personnel for the proper functioning of the school nutrition program.

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.

NOTE:   This is a mandatory policy.

NOTE: Superintendents will make the annual recommendation to the board after they have completed the Paid Lunch Equity (PLE) tool. For additional information, please visit the “Nutrition Programs” section of the Iowa Department of Education’s website.  

Legal Reference:           42 U.S.C. §§ 1751 et seq..

                                    7 C.F.R. Pt. 210 et seq..

                                    Iowa Code ch. 283A.

                                    281 I.A.C. 58.

Cross Reference:           710.2    Free or Reduced Cost Meals Eligibility

                                    710.3    Vending Machines

                                    710.4    Meal Charge Policy

                                    905       Use of School District Facilities and Equipment

 

Approved:                   1/20/2000

Reviewed:                   1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

710.2 - FREE OR REDUCED COST MEALS ELIGIBILITY

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 Nutrition Director 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 Nutrition Director.

If a student owes money for five or more meals, the Nutrition Director may contact the student’s parent or guardian to provide information regarding the application for free or reduced price meals.  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.

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

NOTE: There are three places in the policy where the board must identify the positions that will be responsible for determining free or reduced cost meal eligibility for the school nutrition programs. The board should ensure that the positions identified are authorized by applicable law to process information as designated in the National School Lunch program annual application.

Legal Reference:           42 U.S.C. §§ 1751 et seq..

                                    7 C.F.R. §§ 210 et seq..

                                    Iowa Code § 283A.

                                    281 I.A.C. 58.

Cross Reference:           710.1    School Nutrition Program

                                    710.3    Vending Machines

                                    710.4    Meal Charge Policy

Approved:                   1/20/2000

Reviewed:                  1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

710.3 - VENDING MACHINES

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, will reflect the guidelines in the Wellness policy 507.9.

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

Legal Reference:           42 U.S.C. §§ 1751 et seq.

                                    7 C.F.R. Pt. 210 et seq.

                                    Iowa Code ch. 283A

                                    281 I.A.C. 58.

Cross Reference:           504.5    Student Fund Raising

                                    710       School Food Services

Approved:                   1/20/2000

Reviewed:                  1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

710.4 - MEAL CHARGES

In accordance with state and federal law, the WACO 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. 

Payment of Meals: Students have use of a meal account. When the balance reaches $0.00 a student may charge no more than five (5) meals or five (5) ala carte items to this account. When an account reaches this limit, a student shall not be allowed to charge further meals or a la carte items until the negative account balance is paid. Money may be added to lunch accounts in the following ways: SchoolPay, which is online via www.wacocsd.org or bring money to school. Elementary students may take money to the office. Junior High and High School students may take money to the lunch attendant. 

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Students with outstanding meal charge debt shall be allowed to purchase a meal if the student pays for the meal when it is received. 

Employees may use a charge account for meals, but may charge no more than five (5) meals and ala carte items to this account. When an account reaches this limit, 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 families to resolve the matter of unpaid charges. Families will be notified by the Nutrition Director of an outstanding negative balance once the negative balance reaches five (5) meals. Families will be notified by preferred method of an email on file with the district, or note sent home with the student. Families can sign up to receive low account balance notifications. Negative balances not paid prior to the last day 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. Payment plans may be available by contacting Central Office during business hours. 319-256-6201

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. 

The superintendent may develop an administrative process to implement this policy. 

NOTE: The IASB sample policy is drafted to be consistent for all grade levels. However, local boards may vary the meal charge policy for elementary, middle, and high schools. Districts should update the policy accordingly if they wish to delineate meal charge practices based on the grade level of students.

NOTE: If the district elects to provide alternate meals for students, the alternate meal must contain components available to all students and be provided in the same manner as meals are provided to other students. Additionally, the district is expected to accommodate special dietary needs when a child’s disability restricts their diet. 

NOTE: The Iowa Department of Education has tools and resources available to help districts with the school nutrition program and meal charge policy implementation and review. Please visit the “School Meals” section of the Iowa Department of Education’s website. 

NOTE: School districts must follow appropriate debt collection practices when trying to recover unpaid meal charges. 

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). 

U.S. Dep’t of Agric., SP 57-2016, Unpaid Meal Charges: Guidance and Q&A (2016). 

            Iowa Code 283A. 

            281 I.A.C. 58.

Cross Reference:     710.1    School Food Program

            710.2    Free or Reduced Cost Meals Eligibility 

            710.3    Vending Machine

Approved        6/15/2017                    

Reviewed                      

Revised           5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.1 - STUDENT SCHOOL TRANSPORTATION ELIGIBILITY

Elementary and middle school students living more than two miles from their designated school attendance center and high school students living more than three miles from their designated attendance center shall receive 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 (IEP) or the individualized family service plan (IFSP).  When the IEP or IFSP 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. 

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.  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 shall be within the discretion of the board to determine such conditions.  Parents, who transport their children at the expense of the school district, shall be reimbursed at the rate per mile set by the state.  A student may be required at the board's discretion to meet a school bus vehicle without reimbursement up to three-fourths of a mile.

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

NOTE:  This policy reflects the legal requirements of transportation.  Boards may expand transportation eligibility and, if so, the school district's practice should be reflected in board policy.

Legal Reference:         20 U.S.C. §§ 1401, 1701 et seq. (1988).

                                    34 C.F.R. Pt. 300 et seq. (1993).

                                    Iowa Code §§ 256B.4; 285; 321 (1995).

                                    281 I.A.C. 41.8; 43.

Cross Reference:         501.16  Homeless Children and Youth

                                    603.3   Special Education

                                    711     Transportation

Approved:                   1/20/2000

Reviewed:                   1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.10 - SCHOOL BUS PASSENGER RESTRAINTS

The district shall utilize three-point lap-shoulder belts on district school buses as required by state law.  All three-point lap-shoulder belts available on district buses will be used by passengers when the vehicle is in any non-stationary gear.

Note:  All Iowa school districts utilizing school buses must have a policy in place on this topic.  This policy applies even to districts who contract out their bussing services with a third party. 

Legal Reference:           281 I.A.C. 43.10(6)

Cross Reference:           711.7    School Bus Safety Instruction

Approved:  6/20/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.2 - STUDENT CONDUCT ON SCHOOL TRANSPORTATION

Students utilizing school transportation shall 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 recording devices on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The recording devices will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding.  The recordings are student records subject to school district confidentiality, board policy and administrative regulations.

After one warning for bad conduct, the building principal 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.  These regulations shall be published annually in the Parent and/or Student Handbook.

NOTE:  This policy reflects the practice of recording devices use on school buses.  If a school district does not use recording devices, the third paragraph should be eliminated.

Legal Reference:         Iowa Code §§ 279.8; 285; 321 (1995).

Cross Reference:         503  Student Discipline

                                    506  Student Records

Approved:                   1/20/2000

Reviewed:                   1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.2R1 - STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION

All persons riding in school district vehicles will adhere to the following rules.  The driver, sponsor or chaperones are to follow the school bus discipline procedure for student violations of this policy.  Recording devices may be in operation on the school buses.

 1.    Bus riders will be at the designated loading point before the bus arrival time.

 2.    Bus riders will wait until the bus comes to a complete stop before attempting to enter.

 3.    Riders must not extend arms or heads out of the windows at any time.

 4.    Aisles must be kept cleared at all times.

 5.    All bus riders will load and unload through the right front door.  The emergency door is for emergencies only.

 6.    A bus rider will depart from the bus at the designated point unless written permission to get off at a different location is given to the driver.

 7.    A rider may be assigned a seat by the driver.

 8.    Riders who damage seats or other equipment will reimburse the district for the cost of the repair or replacement.

 9.    Riders are not permitted to leave their seats while the vehicle is in motion.

10.   Waste containers are provided on all buses for bus riders' use.

11.   Permission to open windows must be obtained from the driver.

12.   Classroom conduct is to be observed by students while riding the bus except for ordinary conversation.

13.   The driver is in charge of the students and the vehicle, and the driver is to be obeyed promptly and cheerfully.

14.   Students will assist in looking after the safety and comfort of younger students.

15.   A bus rider who must cross the roadway to board or depart from the bus will pass in front of the bus (no closer than 10 feet), look in both directions and proceed to cross the road or highway only on signal from the driver.

16.   Students will not throw objects about the vehicle nor out through the windows.

17.   Shooting paper wads, squirt guns or other material in the vehicle is not permitted.

18.   Students will keep feet off the seats.

19.   Roughhousing in the vehicle is prohibited.

20.   Students will refrain from crowding or pushing.

21.   The use or possession of alcohol, tobacco or look-alike substances is prohibited in the vehicle.

22.   The Good Conduct Rule is in effect.

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.3 - STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES

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, shall ride both to and from the event in the school vehicle unless the parent has made prior arrangements with the coach or sponsor.  If no prior arrangements have been made, a student's parent must personally appear before the coach or sponsor and request permission to transport the student home from a school-sponsored event in which their 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 if the school district will not provide the transportation authorized in this policy.  In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.

Legal Reference:         Iowa Code §§ 256B.4; 285.1-.4; 321 (1995).

                                    281 I.A.C. 41.8; 43.

Cross Reference:         504    Student Activities

                                    711    Transportation

Approved:                   1/20/2000

Reviewed:                  1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.4 - SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE

The school district may use school vehicles for transportation to and from summer activities. The superintendent will make a recommendation to the board annually regarding their use.  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 will be within the discretion of the board.  It shall be the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district.  In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.

Legal Reference:         Iowa Code § 285.10 (1995).

                                    281 I.A.C. 43.10.

Cross Reference:         603.2  Summer School Instruction

                                    711    Transportation

Approved:                   1/20/2000

Reviewed:                   1/18/16

Revised:                      5/16/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.5 - TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS

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 shall 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 shall be 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 shall be prorated.

The charge to the nonresident students shall be determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students shall be billed for the student's share of the actual costs of transportation.  The billing shall be according to the schedule developed by the superintendent.  It shall be 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 shall make a recommendation annually to the board regarding the method to be used.  In making a recommendation to the board, the superintendent shall consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district and other factors deemed relevant by the board or the superintendent.

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

Legal Reference:         Iowa Code §§ 285.1-.2, .10, .16 (1995).

Cross Reference:         711  Transportation

Approved:                   1/20/2000

Reviewed:                   1/18/16, 5/16/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.6 - TRANSPORTATION OF NONSCHOOL GROUPS

School district vehicles may be available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities within the state as long as the transportation does not interfere with or disrupt the education program of the school district and does not interfere with or delay the transportation of students.  The local nonprofit entity must pay the cost of using the school district vehicle as determined by the superintendent.  Prior to making the school district transportation vehicle available to the local nonprofit entity, the "school bus" signs shall be covered and the flashing warning lamps and the stop arm made inoperable.

It shall be the responsibility of the superintendent to develop administrative regulations for use of school district transportation vehicles to transport students and others to school-sponsored events within the state and for application for, use of, and payment for using the school district transportation vehicles by local nonprofit entities for a nonschool-sponsored activity.

Legal Reference:         Iowa Code §§ 285.1(21), .10(9), (10) (1995).

                                    281 I.A.C. 43.10.

Cross Reference:         711  Transportation

                                    900  Principles and Objectives for Community Relations

Approved:                   1/20/2000

Reviewed:                   1/18/16, 5/16/22

Revised:                      

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.7 - SCHOOL BUS SAFETY INSTRUCTION

The school district shall conduct school bus safe riding practice instruction and emergency safety drills at least twice during the school year, once in the fall and once in the spring for students who utilize school district transportation.

Each school bus vehicle shall 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 shall include, but not be limited to, students with disabilities.

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

Legal Reference:         Iowa Code §§ 279.8; 321 (1995).

                                    281 I.A.C. 43.40.

Cross Reference:         503    Student Discipline

                                    507    Student Health and Well-Being

                                    804.2  Warning System and Emergency Plans

Approved:                   1/20/2000

Reviewed:                   1/18/16

Revised:                      5/16/22

711.8 - TRANSPORTATION IN INCLEMENT WEATHER

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

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

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

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by radio, TV, and social 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.

Legal Reference: Iowa Code § 279.8 (1995).

Cross Reference: 601.2  School Day

Approved               

Reviewed      1/18/16

Revised         5/16/22   

NONINSTRUCTIONAL AND BUSINESS SERVICES

711.9 - DISTRICT VEHICLE IDLING

The board recognizes that it has a role in reducing environmental pollutants and in assisting students and others be free from pollutants that may impact their respiratory health.  Unnecessary vehicle idling emits pollutants and wastes fuel.  The board directs the superintendent, in conjunction with the Director of Transportation, to work on administrative regulations to implement this policy and reduce school vehicle idling time.

NOTE:  For more detailed discussion of this issue, see IASB's Policy Primer, Vol. 19 #8- January 8, 2007.

Legal References:         Iowa Code §279.8

Cross References:         403       Employee Health and Well-Being

                                    507       Student Health and Well-Being

                                    711       Transportation

Approved:  6/20/22

NONINSTRUCTIONAL AND BUSINESS SERVICES

712.R1 - SECURITY REQUIREMENTS OF THIRD-PARTY VENDORS REGULATION

The District must ensure proper safeguards and procedures exist to use third-party vendors as a resource to further educational functions.  The following procedures shall be used to investigate and contract only with qualifying third-party vendors for the performance of necessary educational functions of the district; and to ensure that third-party vendors meet the required standards to be designated under the Family Educational Rights and Privacy Act (FERPA) as a School Official to handle personally identifiable information (PII) within the district. 

Third-party vendors may be designated by the district as a School Official when the vendor: 

1. Performs an institutional service or function for which the school or district would otherwise use its own employees;
2. Has met the criteria set forth in the district’s annual notification of FERPA rights for being a school official with a legitimate educational interest in the education records;
3. Is under the direct control of the district regarding the use and maintenance of education records; and 
4. Uses education records only for authorized purposes and may not re-disclose PII from education records to other parties (unless the provider has specific authorization from the district to do so and is otherwise permitted by FERPA). 

Third party vendor data use requirements shall include, but not be limited to the following:

1. The vendor implement and maintain security procedures and practices consistent with current industry standards; and
2. The vendor be prohibited from collecting and using PII for:
   
   1. Targeted advertising;
   2. Amassing a profile about a student or students except in furtherance of educational purposes;
   3. Selling or renting PII for any purpose other than those expressly permitted by law; and
   4. Disclosing PII for any purposes other than those expressly permitted by law.