This series of the board policy manual is devoted to the goals and objectives for the school district’s business operations and non-instructional and/or auxiliary services that assist in the delivery of the education program.  These non-instructional services include, but are not limited to, the school lunch program, transportation services, and child care.  The board, as it deems necessary, may provide additional non-instructional services to support the education program.

It is the goal of the board to conduct its business operations and to provide non-instructional services in an efficient manner.

Expenditures for Public Purposes

The Board of Directors recognizes and supports the principle that District funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees, and volunteers, which are in addition to salaries and benefits authorized and/or specified in Board policy and legitimate expense reimbursement which serves a legitimate public purpose.

The Board of Directors authorizes the expenditure of District funds for District officers, directors, employees, and volunteers for the following purposes, as these are commonly-granted benefits for employees and volunteers in public and private organizations which aid in recruitment of personnel, promotes improvement of staff morale and cooperation, and assists in building a commitment to the District, thus assisting in creating a more productive learning environment:

• Mementos for employees for recognition of every five years of service to the District.
• A retirement appreciation function once per year to recognize retiring employees, mementos may also be given to retirees.
• A recognition item upon the end of service by a Board member.
• A recognition item for the president of the Board of Directors upon completion of service as president.
• Staff welcome and appreciation breakfast or lunch with Board members and employees attend (a limited number of invited community members may be invited also), once per school year, to recognize employee contributions and to promote communication between Board members, administrators, and other staff members.
• Meals on-site during staff development (in-service) meetings, committee meetings, and meetings hosted at the school.  This is to promote a more efficient day so that staff members and attendees do not leave the premises.
• Meals for licensed interviewees (and if the interviewee is an administrative candidate, the interviewee’s spouse) and members of the interview committee accompanying the interviewee at the time of an interview.
• Light meals may also be served to Board members, administrators, and other school personnel required to be present at Board meetings, or Board committee meetings if the meetings are called prior to 7:00 p.m., or if they go unusually long, in order to enable the Board to continue with business without interruption.
• A volunteer and/or contributor appreciation function or token with Board members, employees, and/or contributor and volunteers may attend once a year to recognize the contributions of volunteers.
• Meals may be purchased for volunteers working in buildings during the day, from student activity funds.
• Motivational items for employees that align with the Board's mission and vision for teaching and learning and enhance the climate and culture of the district.
• Meals for off-site professional development and conferences for Board members, board officers, and accompanying district staff (i.e., Iowa Association of School Boards Annual Convention) to promote effective and efficient board governance.

The Board of Directors also authorizes the expenditure of District funds for coffee and soft drinks in the school buildings. Coffee, soft drinks, light refreshments, such as cookies, may also be made available at Board and committee meetings to promote a welcoming environment and as a common courtesy for individuals who travel to the District building for attendance at District meetings and conferences.

No District funds will be used to pay the cost of any alcoholic beverage and no alcoholic beverage will be available on school grounds.

Approved:  January 18, 1999

Revised/Reviewed: January 24, 2022

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

Internal control is the responsibility of all employees of the school district.  The superintendent, chief financial officer, business manager and board secretary [or designee] 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 their immediate supervisor, the superintendent, the business manager, or the human resources director.  The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies, including law enforcement officials, as the superintendent may deem appropriate.

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

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

As the elected leader of the board, the board president shall manage the board and related actions including board meetings, analysis of information related to concerns and/or complaints, and all communication internally and externally to the district.

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

Approved: January 24, 2022

Revised/Reviewed:

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

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

The superintendent [or designee] shall investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts.  All employees involved in the investigation shall be advised to keep information about the investigation confidential.

The employee bringing forth such actions in good faith to their immediate supervisor, the superintendent, the business manager, or the human resources director may not be discharged, threatened, or otherwise discriminated against regarding the employee’s compensation, terms, conditions, location, or privileges of employment. The employee must exercise sound judgment to avoid baseless allegations. An employee who intentionally files a false report of wrongdoing will be subject to disciplinary action.

If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or board vice president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel.  The final disposition of the matter and any decision to file or not file a criminal complaint or to refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with district legal counsel.  The results of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate right to know until the results are made public.

Approved: January 24, 2022

Revised/Reviewed:

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

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

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

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

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

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

Approved:  April 22, 2024

Revised/Reviewed:

The following relevant PK-12 public sector indicators will be provided to the Board annually to better understand the financial trends of the district.  These indicators will be an accurate depiction as of June 30th of the preceding fiscal year and will depict at a minimum of [insert number] years of data.  

• Total revenues and expenditures by fund and major sources; 
• Financial Solvency Ratio - assigned plus unassigned fund balances divided by total revenue minus AEA flow through;
• Unspent Authorized Budget Ratio - amount of maximum spending authority left at year end after deducting the general fund expenditures incurred during the year;
• Unspent Authorized Balance Ratio Net of Restricted Fund Balances (Categorical Fund Balances) - amount of maximum spending authority left at year end after deducting both the general fund expenditures incurred during the year and the total restricted fund balances (categorical fund balances) at year end;
• Enrollment Trend - funding follows the student so it is important to understand district enrollment numbers;
• Staff costs as a percent of total general fund. 

Financial Projections

Five-year financial projections of the general fund will be prepared and updated annually. The general fund is the operating fund of the district where the majority of salaries and benefits are funded.  Projections will help the board determine sustainability of the annual operating budget and help make future budgetary decisions.

The District is committed to utilizing the following financial metrics in determining district financial goals:

1. Unspent Authorized Budget Ratio:  Maintain unspent authorized budget ratio within the [X-X%] target range.  [Optional language of a higher range with an explanation of the reason-for example, our board feels a higher solvency range of X-X% is our district’s target due to our large number of net open enrolled in students]. The current year’s projected balance will be discussed with the Board before staffing and other spending decisions are finalized for the succeeding year.
2. Unspent Authorized Budget Net of Restricted Fund Balances (Categorical Balances): Maintain unspent authorized budget ratio net of restricted fund balances (categorical balances) within the [X-X] % target range. The district will attempt to spend the restricted (categorical) annual allocation in the year received to the extent possible.
3. Solvency Ratio: Maintain an unrestricted, uncommitted general fund balance within the [X-X] % target range with [X] % being a minimum goal.  The current year’s projected balance will be discussed with the Board before establishing the succeeding year’s cash reserve levy and before staffing and other spending decisions are finalized.
4. [Optional: The District will take reasonable steps to achieve a total general fund balance at least equal to its unspent authority.  This enables the District to cash flow its legal spending limit].

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

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

• the amount of revenues to be raised by taxation;
• the amount of revenues from sources other than taxation;
• an itemization of the amount to be spent in each fund; and,
• a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

It is the responsibility of the superintendent and board secretary to prepare the budget for review by the board prior to the April 30 deadline each year. The District will provide all of the information necessary for the Proposed Property Tax Statement to the Department of Management by March 15.

Mailing of Proposed Property Tax Hearing Statements is completed by the county auditor by March 20.  A public hearing for the Proposed Property Taxes is then held not less than 10 days and not more than 20 days prior to the date of hearing. The hearing notice is published in a newspaper designated for official publication in the school district.  The hearing notice must also be posted on the district website and district social media accounts on the same day it is published in the newspaper. The hearing on the Proposed Property Tax must be a unique and separate meeting and be the only item on the agenda. 

Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for the school district.  Prior to the adoption of the proposed budget by the board, members of the school district community will have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board is held each year in sufficient time to file the adopted budget no later than April 30.

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the school district.  It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 10 but no more than 20 days prior to the public hearing.

The board will adopt and certify a budget for the operation of the school district to the county auditor by April 30.  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 will follow the procedures for public review and adoption of the original budget by the board outlined in these policies.

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

Approved:       January 18, 1999

Revised/Reviewed: April 22, 2024

Each year at its June regular meeting or at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.  The board will also designate the maximum deposit amount to be kept on deposit in each bank.  The amount will be designated the first time a new depository is identified, and will be reviewed at least once every five years or when an increase or additional depository is needed.  The amount stated in the resolution must be for all depositories and include all of the school district’s funds.

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

Approved:  January 18, 1999

Revised/Reviewed:  April 22, 2024

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 under the Preschool Foundation Aid, Professional Development Supplement, Home School Assistance Program, Teacher Leadership Supplement or any discontinued fund teacher have been 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 by passage of a board resolution into the district’s flexibility account in accordance with law.  Before the expenditure of amounts in the flexibility account, the district shall publish notice of the time, date, and place of a public hearing on the proposed resolution approving said expenditures. The board must find and certify that the statutory requirements of each original source of funds have been met before adopting the resolution approving the expenditures. The district will present a copy of the signed board resolution to the Department of Education.

The District may transfer by board resolution from the general fund to the student activity fund an amount needed to purchase or refurbish protective and safety equipment required for any extracurricular interscholastic athletic contest or competition sponsored or administered by the Iowa High School Athletic Association of Iowa Girls High School Athletic Union.

If the before and after school program exceeds the amount necessary to operate the program, the excess amount may, following a public hearing, be transferred by resolution of the board of directors of the school corporation for deposit in the general fund of the school corporation to be used for school district general fund purposes. The district will present a copy of the signed board resolution to the Department of Education.

Beginning in FY 2024, unexpended and unobligated dollars that remain at the end of a fiscal year in addition to ongoing revenues may be transferred to the Teacher Salary Supplement (TSS) program from Professional Development Supplement (PDS), Talented and Gifted (TAG), and Teacher Leadership Supplement (TLS) without board action.

The district may choose to request approval from the School Budget Review Committee to transfer funds to make a program whole, prior to its elimination. 

Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by Oct. 1 following the end of the fiscal year. 

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

Approved:  January 18, 1999

Revised/Reviewed: April 22, 2024

The board has adopted the Uniform Financial Accounting for Iowa Schools.  Revisions and amendments to this source shall automatically be adopted.

The board secretary, under the direction of the superintendent, shall seek to refine and extend the accounting procedures prescribed by the Department of Education as the spending plan is developed and implemented.

Approved: September 29, 2015

Revised/Reviewed: November 25, 2019

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 board secretary 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.

Fund Balance Reporting

Financial reporting for the balances in the District’s governmental funds is based on Governmental Accounting Standards Board (GASB) Statement 54, Fund Balance Reporting and Governmental Fund Types Definitions.  Fund balance refers to the difference between assets and liabilities in the governmental funds balance sheets.  GASB 54 established a hierarchy that is based on “the extent to which the government is bound to honor constraints on the specific purpose for which the amounts in those funds can be spent.”

The governmental funds can have up to five fund balance classifications.  The classifications are defined below from most to least restrictive.

Non-spendable Fund Balance includes amounts that cannot be spent because they are either not in spendable form, or legally or contractually required to be maintained intact.  This includes items not expected to be converted to cash, including inventories and prepaid expenses.  It may also include other property acquired for resale and the principal of a permanent fund.

Restricted Fund Balance should be reported when constraints placed on the use of resources are either externally imposed by creditors, grantors, contributors, or law or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation.  This includes “categorical balances.”

Committed Fund Balance reflects specific purposes pursuant to constraints imposed by formal action of the board. Such constraints can only be removed or changed by board action.

Assigned Fund Balance reflects amounts that are constrained by the government’s intent to be used for specific purposes but meet neither the restricted nor committed forms of constraint.  Unless the amount is negative, the assigned fund balance is the residual classification for the governmental funds other than the general fund.  If the amount is negative, then the residual amount is shown as unassigned.

Unassigned Fund Balance is the residual classification for the general fund only.  As noted above, if a negative residual amount exists in other governmental funds then the amount is reported as unassigned.

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.

Approved:  June 27, 2011 

Revised/Reviewed: April 22, 2024

The school district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law; to improve the school district's oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of capital assets for insurance purposes.

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e. governmental activities and business type activities) and the proprietary fund financial statements.  Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment.  Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than ($5000).  The Federal regulations governing school lunch programs require capital assets attributable to the school lunch program with a historical cost of equal to or greater than $500 be capitalized.  Additionally, capital assets are depreciated over the useful life of each capital asset. 

All intangible assets with a purchase price equal to or greater than ($25,000) with useful life of two or more years, are included in the intangible asset inventory for capitalization purposes.  Such assets are recorded at actual historical cost and amortized over the designated useful lifetime applying a straight-line method of depreciation.  If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of the asset, then the intangible asset needs to be considered to have an indefinite useful life and no amortization should be recorded.

Phase III districts, as determined under GASB 34, will not retroactively report intangible assets.  If actual historical cost cannot be determined for intangible assets due to lack of sufficient records, estimated historical cost will be used.

This policy applies to all intangible assets.  If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported.  It is not appropriate to “net” the capital asset and amortization to avoid reporting.   For internally generated intangible assets, outlays incurred by the government's personnel, or by a third-party contractor on behalf of the government, and for development of internally generated intangible assets should be capitalized.

The capital assets management system must be updated monthly to account for the addition/acquisition, disposal, relocation/transfer of capital assets.  It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It will also be the responsibility of the superintendent to educate employees about this policy and its supporting administrative regulations.  

Approved:  January 24, 2011

Revised/Reviewed: November 25, 2019

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

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

It is the responsibility of the superintendent or designee to keep student activity accounts up-to-date and complete.

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

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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

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

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

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

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

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

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

• Goods and services directly and reasonably related to the educational mission;
• Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;
• Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;
• Goods and services which are not otherwise available in the quantity or quality required by the school district;
• Telecommunications other than radio or television stations;
• Sponsoring or providing facilities for fitness and recreation;
• Food service and sales; and,
• Sale of books, records, tapes, software, educational equipment, and supplies.

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

Approved:       January 18, 1998

Revised/Reviewed: November 25, 2019

The amount of cash that may be kept in the school building for any one day is sufficient for that day’s operations.  Funds raised by students are deposited each day in the bank.

A minimal amount of cash is kept in the central administration office at the close of the day.  Excess cash is deposited in the authorized depository of the school district.

It is the responsibility of the superintendent to determine the amount of cash necessary for each day’s operations and to comply with this policy.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

The board may conduct an election for the authority to issue bonded indebtedness.  Revenues generated from an approved bond issue are used only for the purpose stated on the ballot.   Revenues received from the issuing of bonded indebtedness shall be deposited into the debt service fund.

Once the purpose on the ballot is completed, any balance remaining in a capital projects fund may be retained for future capital projects in accordance with the purpose stated on the ballot or any remaining balance may be transferred by board resolution to the debt service fund or the physical plant and equipment levy fund.  Voter approval is required to transfer monies to the general fund from the capital projects fund.  Voter approval is also required for the use of excess funds in the debt service fund for another purpose.

Approved:       January 18, 1999

Revised/Reviewed: November 25, 2019

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

• To provide safety of the principal;
• To maintain the necessary liquidity to match expected liabilities; and
• To obtain a reasonable rate of return.

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

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

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

• Interest bearing savings, money market, and checking accounts at the school district’s authorized depositories;
• Qualified investment pool, including, but not limited to, Iowa Schools Joint Investment Trust Program (ISJIT);,
• Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions; and
• Obligations of the United States government, its agencies and instrumentalities

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

The treasurer is responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio’s performance, transaction activity and current investments including the percent of the investment portfolio by type of investment and by issuer and maturities.  The treasurer is responsible for working with the secretary to coordinate the financial records, the financial reports, the cash flow needs, and the investment portfolio of the district.

If the board requests it, it shall be the responsibility of the treasurer to bring a contract with an outside person to invest district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other investment services to the board for review and approval.  The board treasurer shall also provide the board with information about and verification of the outside person’s fiduciary bond.  Contracts with outside persons shall include a clause requiring the outside person to notify the district within thirty (30) days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the district and to provide the documents necessary for the performance of the investment portion of the district audit.  The compensation of the outside persons shall not be based upon the performance of the investment portfolio.

The superintendent is responsible for delivering a copy of this policy to the school district’s depositories, auditor and outside persons doing investment business with the school district.

It will also be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices.  The investment practices 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.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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

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

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

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

It shall be the policy of the district to purchase and recommend the purchase of products and services from within the school district community provided that such products and services are available and competitive in quality and in price.

The spending plan that is developed from the Certified Budget shall be considered the authority for all expenditures which are made during the fiscal year.  The principal concern of the board shall be that the overall expenditure for any fiscal period shall not exceed the budgeted amount for any one fund.  Categorical breakdowns within funds shall be used primarily for accounting control for the current fiscal year and for developing future spending planning.

Final authority for approval of all purchases made in the name of the district rests with the superintendent or designee except those authorized by direct action of the board.

Competitive bids in accordance with the laws of the State of Iowa must be used whenever the nature or amount of the purchase justifies taking of bids.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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

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 board secretary prior to formal audit and approval by the board. In addition, the secretary, upon approval of the board president, 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 board secretary shall examine the claims and verify bills.

The secretary shall determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district. It shall be the responsibility of the secretary to bring claims to the board for approval.  Hereafter, paid claims shall be entered on record in the regular minutes of the secretary.

The board president and board secretary may each sign warrants by use of a signature plate or rubber stamp corresponding to their own signature, but the board secretary 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.

Approved:  January 18, 1999

Revised/Reviewed: January 24, 2022

The board supports economic development in Iowa, particularly in the school district community. As permitted by law, purchasing preference will be given to Iowa goods and services from locally-owned businesses located within the school district or Iowa based companies if the cost and other considerations are relatively equal and 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 and reporting with regard to procurement from certified targeted small businesses, minority-owned businesses, and female-owned businesses. 

Goods and Services 

The board shall enter into goods and services contract(s) as the board deems to be in the best interest of the school district. It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval as described below or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories, or attachments with an estimated cost of $50,000 or more. 

Purchases for goods and services shall conform to the following: 

• The superintendent shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $5000
• For goods and services costing at least $5000 and up to the superintendent shall receive proposals, quotations, or bids for the goods and services to be purchased prior to board approval. The quotation process may be informal, and include written or unwritten quotations.
• For goods and services exceeding, $196,000 the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to board approval. RFPs and bids are formal, written submissions via sealed process. 

In the event that only one quotation or bid is submitted, the board may proceed if the quotation or bid meets the contract award specifications.

The contract award may be based on several cost considerations including, but not limited to the following:

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

The board may elect to exempt certain professional services contracts from the thresholds and procedures outlined above.

The thresholds and procedures related to purchases of goods and services do not apply to public improvement projects. 

Public Improvements

The board shall enter into public improvement contract(s) as the board deems to be in the best interest of the school district. ‘Public improvement’ means “a building or construction work which is constructed under the control of a governmental entity and for which either of the following applies: (1) has been paid for in whole or in part with funds of the governmental entity; (2) a commitment has been made prior to construction by the governmental entity to pay for the building or construction work in whole or in part with funds of the governmental entity. This includes a building or improvement constructed or operated jointly with any public or private agency.” 
The district shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contracts exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the district may nevertheless proceed with either of these processes, if it so chooses.

The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to policy 802.03 – Emergency Repairs. 

The district shall comply with all federal and state laws and regulations required for procurement, including the selection and evaluation of contractors.  The superintendent or designee is responsible for developing an administrative process to implement this policy, including, but not limited to, procedures related to suspension and debarment for transactions subject to those requirements.

Approved:  January 18, 1999

Revised/Reviewed:  April 22, 2024

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/reports/awards/standard 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:  April 22, 2024
 Revised/Reviewed:

In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required.  When federal, state, and local requirements conflict, the most stringent requirement will be followed.

2 CFR Part 200, Subpart D Subsection §200.318 (c)(1) 
No District employee, officer, or agent may participate in the selection, award and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest.  Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.  District officers, employees, and agents may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts.  However, for situations where the financial interest is not substantial or the gift is an unsolicited item of nominal value, district employees must abide by all relevant board policies. Violation of this requirement may result in disciplinary action for the District employee, officer, or agent.

2 CFR Part 200, Subpart D Subsection §200.320 (e)(1-4)
Procurement for contracts paid with federal funds may be conducted by noncompetitive (single source) proposals when one or more of the following circumstances apply: (1) the item is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) after solicitation of a number of sources, competition is inadequate. 

2 CFR Part 200, Subpart D Subsection §200.321
The District will take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor to follow steps (1) through (5) when subcontractors are used.

The district will include the following provisions in all procurement contracts or purchase orders include the following provisions when applicable:
2 CFR Part 200 Appendix II
(A) Contracts for more than the simplified acquisition threshold currently set at $150,000, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate. 
(B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity including the manner by which it will be effected and the basis for settlement. 
(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 Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.” 
(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include a provision for compliance with the Copeland “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, “Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”). The Act provides that each contractor or subrecipient must be prohibited from inducing, by any means, any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. 
(E) Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-3708). Where applicable, all contracts awarded by the non-Federal entity in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 CFR Part 5). Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation or transmission of intelligence. 
(F) Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of “funding agreement” under 37 CFR §401.2 (a) and the recipient or subrecipient wishes to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment or performance of experimental, developmental, or research work under that “funding agreement,” the recipient or subrecipient must comply with the requirements of 37 CFR Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements,” and any implementing regulations issued by the awarding agency. 
(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). 

1. 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).
2. Telecommunications or video surveillance services provided by such entities or using such equipment.
3. 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.

Approved:  April 22, 2024

All vendors and/or contractors paid with federal funds shall be checked for suspension and debarment on www.sam.gov. The District shall not enter into transactions with parties that are debarred, suspended, or otherwise ineligible for participation in federal assistance programs or activities.

The District shall take affirmative steps as required by federal law with respect to small business, minority-owned business, and female-owned businesses, such as: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor, when applicable, to follow these steps with respect to subcontractors.

Procurement for contracts paid with federal funds may be conducted by noncompetitive proposals when one or more of the following circumstances apply: (1) the item is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency expressly authorizes noncompetitive proposals; or (4) competition is inadequate after solicitation of a number of sources.

The District shall ensure that contracts paid with federal funds contain the following provisions when applicable: (1) contracts over $150,000 shall address remedies, sanctions, and/or penalties for breach of contract terms by contractors; (2) contracts over $10,000 shall address termination for cause and for convenience; (3) all contracts shall address Equal Employment Opportunity; (4) prime construction contracts in excess of $2,000 shall include a provision for compliance with the Davis-Bacon Act; (5) contracts over $100,000 that involve mechanics or laborers shall include a provision for compliance with 40 U.S.C. §§ 3701-3708; (6) if the federal award meets the definition of “funding agreement” under 37 CFR § 401.2, a provision regarding compliance with 37 CFR Part 401; (7) contracts and subgrants over $150,000 shall include a provision for compliance with the Clean Air Act and the Federal Water Pollution Control Act; (8) all contracts shall include a provision for compliance with federal debarment and suspension requirements; (9) contractors that apply or bid for an award exceeding $100,000 must file the required certification under the Byrd Anti-Lobbying Amendment.

No District employee, officer, or agent may participate in the selection, award and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. District officers, employees, and agents may neither solicit for, accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. Violation of this requirement may result in disciplinary action for the District employee, officer, or agent. NOTE: When federal, state, and local requirements conflict, the most stringent requirement will be followed.

Approved:  July 27, 2020

Revised/Reviewed:

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

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 district shall also be published in a newspaper designated as a newspaper for official publication.

At the annual meeting, the treasurer will give the annual report stating the amount held over, received, paid out, and on hand in the general and schoolhouse funds.  This report is in written form and sent to the board with the agenda for the board meeting.  The treasurer will 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 to submit this report to the board and publish this report annually.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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.  Such annual audit reports shall remain on permanent file in the central office of the district.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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.

Approved: May 20, 2024

Reviewed/Revised:

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 705.02 – 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.

Approved: May 20, 2024

Reviewed/Revised:

School district records are housed in the central administration office of the school district.  It is the responsibility of the superintendent and board secretary to oversee the maintenance and accuracy of the records.  The following records are kept and preserved according to the schedule below:

Secretary’s financial records 

Permanently

Treasurer’s financial records 

Permanently

Open Meeting Minutes of the Board of Directors

Permanently

Annual audit reports

Permanently

Annual budget

Permanently

Permanent record of individual pupil

Permanently

School Election Results

Permanently

Real Property Records (e.g. deeds, abstracts)

Permanently

Records of payment of judgments against the school district

20 years

Bonds and bond coupons

11 years

Written contracts

11 years

Cancelled warrants, check stubs, bank statements, bills, invoices, and related records

5 years

Recordings of closed meetings

1 year

Program grants

As per the grant

Nonpayroll personnel records

7 years

Payroll records

3 years

Employment Applications

2 years

School Meal program accounts/records

3 years after submission of the final claim for reimbursement

In the event that any federal or state agency requires a record be retained for a period of time longer that that listed above for audit purposes or otherwise, the record shall be retained beyond the listed period as long as required for the resolution of the issue by the federal or state agency.

Employees’ records shall be housed in the central administration office of the school district.  The employees’ records are maintained by the superintendent, the building administrator, the employee’s immediate supervisor, and the board secretary.

An inventory of the furniture, equipment, and other non-consumable items other than real property of the school district are conducted annually under the supervision of the superintendent.  This report is filed with the board secretary. A perpetual inventory is maintained on consumable property of the school district.

The permanent and cumulative records of students currently enrolled in the school district are housed in the central administration office of the attendance center where the student attends.  Permanent records must be housed in a fireproof vault.  The building administrator is responsible for keeping these records current.  Records of students who have graduated or are no longer enrolled in the school district shall be housed in the high school vault.  These records will be maintained by the superintendent.

The superintendent or designee may electronically duplicate school district records and may destroy paper copies of the records if they are more than three years old.  A properly authenticated reproduction of an electronically duplicated record meets the same legal requirements as the original record.

Approved:       January 18, 1999

Revised/Reviewed: April 22, 2024

The board will maintain a comprehensive insurance program to provide adequate coverage against major types of risk, loss, or damage, as well as legal liability.  The board will purchase insurance of replacement values, when possible, after reviewing the costs and availability of such insurance.  The comprehensive insurance program shall be reviewed once every three years.  Insurance will only be purchased through legally licensed Iowa insurance agents.

The school district will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss would not significantly affect the operation of the education program or financial condition of the school district.

Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $1,000 unless such insurance is required by statute or contract.

The board may retain a private appraisal agency for fixed asset management services.

Administration of the insurance program, making recommendations for additional coverage, and placing the insurance coverage and loss prevention activities is the responsibility of the superintendent.  The board secretary is responsible for maintaining the fixed assets management system, processing claims and maintaining loss records.

It shall be the responsibility of the superintendent to recommend, when necessary, the use of a private appraisal agency and make recommendations to the board for the purchase of additional insurance coverage.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

The purpose of the school food program shall be to provide nutritional, balanced meals to the students of the school district on a non-profit basis and to utilize the program as an instrument to teach nutrition education.

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

The school food service facilities are provided to serve students and employees when school is in session and during school-related activities.  They may also be used under the supervision of the head cook for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens in accordance with board policy.

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

The board will set, and periodically review, the prices for school lunch, breakfast, and special milk programs.  It shall be the responsibility of the superintendent to make a recommendation regarding the prices of school lunch, breakfast, and milk.  Employees, students, and others will be required to purchase tickets to pay for meals consumed.

It is the responsibility of head cooks to administer the program and to cooperate with the superintendent for the proper functioning of the school food program.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

In accordance with state and federal law, the Interstate 35 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

All meal purchases are to be prepaid before meal service begins. Families may add money to student accounts (e.g., electronic payment options, pay at the school office, etc.—please contact the high school office for details). Students who do not have sufficient funds shall not be allowed to charge a la carte items until additional money is deposited in the student account.  If the account balance is negative $10, parents/guardians will be notified (see Negative Account Balances below.)

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases.

The school will notify families a reminder if the student(s) lunch balance is less than $10.

Employees may use a charge account for meals, but may charge no more than $20 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 of an outstanding negative balance. Negative balances of more than $100 not paid in full prior to 60 days of receiving notification from school personnel will be turned over to the superintendent or superintendent’s designee for collection unless contact has been made to the district to create a payment plan. Options may include:  collection agencies, small claims court, or any other legal method permitted by law. 

Any unpaid balances that remain at the end of the year may be turned over to the superintendent or superintendent’s designee for collection.

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.

Approved:  March 19, 2001

Revised/Reviewed: May 22, 2023

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

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

Students who participate in free or reduced price meal programs will not be distinguished in any way from students who pay the regular price; great care shall be taken to protect the anonymity of these students.  Their names will not be made known to any person except such staff member or members as needed to make the special arrangements for them.

Employees, students and others will be required to deposit money into their accounts for meals consumed.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

Food served or purchased by students during the school day and food served or purchased for other than special circumstances shall be approved by the superintendent or designee.  Vending machines in the school building are the responsibility of the building principal or designee.  Purchases from the vending machines will reflect the guidelines in the board’s wellness policy.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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, the superintendent, and /or the board president.  The superintendent and/or board president 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 and the board president 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 or vice-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. 

Approved: May 20, 2024

Reviewed/Revised:

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, and/or the board president 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 and/or board president may engage qualified independent auditors to assist in the investigation. 

If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, and/or the board president, or board vice-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: May 20, 2024

Reviewed/Revised:

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 are entitled transportation to and from their attendance center at the expense of the school district.

Distance to designated attendance center or to a bus route shall be measured on the public highway or street only and over the most passable and safest route as determined by the administration, from the roadway opposite the entrance to the school grounds to the roadway opposite the entrance to the student’s residence, except that dead-ends and/or housing developments shall be measured from the point of the public highway or street opposite the entrance to such dead-ends or developments.

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 or IDEA federal funds designated for special education purposes.

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

• Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six.
• Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education.
• Reimbursement of the actual costs of transportation when, by mutual agreement, the parents provide transportation for the student to and from the special education.

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

A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile.  The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable.  It is within the discretion of the board to determine such conditions.

Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district.  Parents who transport their children at the expense of the school district will be reimbursed at the rate per mile set by the state.

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

The administration may assign pupils transported to school by bus to any elementary school or schools in order to equalize enrollment and to avoid overcrowded conditions.  This applies both to resident and to non-resident students.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

The mission of the transportation department is to provide safe and reliable school transportation to eligible students.  The school district will endeavor to provide transportation services in such a way that all students are treated with due consideration.

The school district will designate one or more bus stops in each of the cities served by the school district where eligible resident students will be picked up and dropped off.  The school district will not provide a school bus stop at a student’s residence where transportation service may be adequately provided for a student by using the regular designated stop.

The school district may consider adding a school bus stop for an eligible student residing within a city when necessary to protect the student from an unreasonably unsafe walk to a regular bus stop.  “Unreasonably unsafe” circumstances may include those where (1) there is no reasonably close access to a sidewalk, and (2) there is no reasonably close access to a city street.  (“Reasonably close” for purposes of this description would be a distance of 300 ft (100 yards) or less, or a direct connection of the student’s residence via a private driveway to a sidewalk or city street.)

A determination of a student’s qualification under this policy will be made on a case by case basis and will be subject to the exclusive discretion of the superintendent or designee.  Decisions regarding a student’s qualification also are subject to change.  As sidewalks and city streets are added, for example, a student may be re-assigned to the regular bus stop.

It is not the intent of this policy to establish house to house bus service within the city limits.  Rather, for those resident students who qualify under this policy, a bus stop will be established that will help provide reasonable and safe transportation service.

Revised/Reviewed: November 25, 2019

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

The driver will have the authority to maintain order on the school vehicle.  It shall be the responsibility of the driver to report misconduct to the transportation coordinator and/or administrator.

The board supports the use of video cameras on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The video cameras may be used to monitor student and/or employee behavior and may be used as evidence in a student and/or employee disciplinary proceeding.  The videotapes may be student records and/or employee records subject to school district confidentiality, board policy and administrative regulations.

The principal shall have the authority to suspend transportation privileges of the student or impose other appropriate discipline as prescribed in the student-parent handbook.

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

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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 or attending 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 school district facilities, may be transported to the extracurricular event by school district transportation vehicles.

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

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

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

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

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

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

The board has sole discretion to determine the method to be utilized for transporting non-resident and non-public school students. Non-resident students paying tuition may be, and resident students attending a non-public 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. Non-resident and non-public school students shall obtain the permission of the superintendent prior to being transported by the district.

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

The charge to the non-resident 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 non-resident and non-public 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 district, and other factors deemed relevant by the board or the superintendent.

Non-resident and non-public 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 district regarding transportation of students by the district.

Approved:  September 29, 2015

Revised/Reviewed: November 25, 2019

School-owned vehicles are to be used only for school activities and other school purposes.  District vehicles will not be made available to private individuals or groups.  It shall be the responsibility of the superintendent to determine whether a proposed use of a school vehicle qualifies as a use for a school activity or school purpose.

Approved:  January 15, 2001

Revised/Reviewed: November 25, 2019

The school district will conduct school bus safe riding practices instruction and emergency safety drills once a year for students who utilize school district transportation.  Each school bus vehicle will have, in addition to the regular emergency safety drill, a plan for helping those students who require special assistance to safety during an emergency. This will include, but not be limited to, students with disabilities.  School district vehicle drivers are required to attend each safety drill.

Employees shall be responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.  Classroom teachers will work together with school transportation personnel to promote school bus safety.

Approved:  January 18, 1999

Revised/Reviewed: November 25, 2019

Transportation vehicles owned and operated by the school district will not operate when weather conditions due to fog, rain, snow, ice or other natural elements make operation unsafe.  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 or designee.  The superintendent or designee will be assisted by the actual “on location” condition and reports from the transportation coordinator and the bus drivers.

When, in the judgment of the bus driver, weather conditions are so poor as to present a hazard when loading or unloading students, the driver will radio the superintendent or designee for instructions.  If radio contact is not possible, the driver will proceed to the next stop which does not present a hazard and make telephone contact personally, with the assistance of a student rider, monitor, or other person.

Employees, students and parents will be notified on the district website, e-mail, and by commercial radio and television when school is cancelled or temporarily delayed because of weather.

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced on the district website, e-mail, and by commercial radio and television.  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 parents.

Approved:  February 18, 2002

Revised/Reviewed: November 25, 2019

Computers, electronic devices and other technology are powerful and valuable education and research tools and, as such, are an important part of the instructional program. In addition, the school district depends upon technology as an integral part of administering and managing the schools’ resources, including the compilation of data and recordkeeping for personnel, students, finances, supplies and materials. This policy outlines the board’s expectations in regard to these different aspects of the school district’s technology resources. Students, staff and volunteers must conduct themselves in a manner that does not disrupt the educational process and failure to do so may result in discipline, up to and including student discipline under all relevant district policies and discharge for employees. 

General Provisions

The superintendent is responsible for designating a technology director who will oversee the use of school district technology resources. The technology director will prepare in-service programs for the training and development of school district staff and relevant volunteers in technology skills, appropriate use of district technology and for the incorporation of technology use in subject areas.

The superintendent, working with appropriate staff, shall establish regulations governing the use and security of the school district’s technology resources. The school district will make every reasonable effort to maintain the security of the district networks and devices. All users of the school district’s technology resources, including students, staff and volunteers, shall comply with this policy and regulation, as well as others impacting the use of school equipment and facilities. Failure to comply may result in disciplinary action, up to and including discharge or expulsion, as well as suspension and/or revocation of technology access privileges.

Usage of the school district’s technology resources is a privilege, not a right, and that use entails responsibility. District-owned technology and district-maintained Internet-based collaboration software social media and e-mail accounts are the property of the school district. Therefore, users of the school district’s network must not expect, nor does the school district guarantee, privacy for use of the school district’s network websites visited. The school district reserves the right to access and view any material stored on school district equipment, within district-owned software or any material used in conjunction with the school district’s network.

The superintendent, working with the appropriate staff, shall establish procedures governing management of technology records in order to exercise appropriate control over technology records, including financial, personnel and student information. The procedures will address at a minimum:  

• passwords,
• system administration,
• separation of duties,
• remote access, 
• data back-up (including archiving of e-mail),
• record retention, and
• disaster recovery plans.

Social Networking or Other External Web Sites

For purposes of this policy, any website, other than the school district website or school-school district sanctioned websites, are considered external websites. Employees and volunteers shall not post confidential or proprietary information, including photographic images, about the school district, its employees, students, agents or others on any external website without prior written consent of the superintendent. Employees and volunteers shall adhere to all applicable privacy and confidentiality policies adopted by the school district when on external websites. Employees, students and volunteers shall not use the school district logos, images, iconography, etc. on external websites unless authorized in advance by school administration. Employees shall not use school district time or property on external sites that are not in direct relation to the employee’s job duties. Employees, students and volunteers need to realize that the internet is not a closed system and anything posted on an external site may be viewed by others. Employees, students and volunteers who don’t want school administrators to know their personal information, should refrain from sharing it on the internet. Employees and volunteers should not connect with students via external websites without consent of the building level administrator.

Employees and volunteers who wish to connect with students through an Internet-based software application that is not District-approved must first obtain the prior written consent of the building administrator.  At all times, no less than two licensed employees must have access to all accounts and interactions on the software application. Employees and volunteers who would like to start a social media site for school district-sanctioned activities should obtain prior written consent from the superintendent. 

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

Approved:  April 22, 2024

Revised/Reviewed:

General

The following rules and regulations govern the use of the school district's network systems, employee access to the internet, and management of digital records:

• Employees will be issued a school district e-mail account. Passwords must be changed periodically. 
• Each individual in whose name an access account is issued is responsible at all times for its proper use.
• Employees are expected to review their e-mail regularly and shall reply promptly to inquiries with information that the employee can reasonably be expected to provide.
• Communications with parents and/or students must be made on a school district computer, unless in the case of an emergency. 
• Employees may access the internet for education-related and/or work-related activities.
• Employees shall refrain from using technology resources for personal use, including access to social networking sites.
• Use of the school district technology and school e-mail address is a public record. Employees cannot have an expectation of privacy in the use of the school district’s network and technology
• Use of technology resources in ways that violate the acceptable use and conduct regulation, outlined below, will be subject to discipline, up to and including discharge.
• Use of the school district’s network is a privilege, not a right.  Inappropriate use may result in the suspension or revocation of that privilege.
• Off-site access to the school district network will be determined by the superintendent in conjunction with appropriate personnel. 
• All network users are expected to abide by the generally accepted rules of network etiquette. This includes being polite and using only appropriate language. Abusive language, vulgarities and swear words are all inappropriate.
• Network users identifying a security problem on the school district's network must notify appropriate staff. Any network user identified as a security risk or having a history of violations of school district technology use guidelines may be denied access to the school district's network.
• Employees are representatives of the district at all times and must model appropriate character, both on and off the worksite.  This applies to material posted with personal devices and on personal websites and/or social media accounts.  Posted messages or pictures which diminish the professionalism or discredit the capacity to maintain respect of students and parents may result in disciplinary action up to and including termination if the content posted is found to be disruptive to the educational environment and adversely impacts the employee’s ability to effectively serve as a role model or perform his/her job duties for the district.  The type of material that would affect an employee’s ability to serve as an appropriate role model includes, but is not limited to, text or depictions involving hate speech, nudity, obscenity, vulgarity or sexually explicit content.  Employee communications with students should be limited as appropriate.  If there is any uncertainty, employees should consult their building administrator.

Prohibited Activity and Uses

The following is a list of prohibited activity for all employees concerning use of the school district's network.  Any violation of these prohibitions may result in discipline, up to and including discharge, or other appropriate penalty, including suspension or revocation of a user's access to the network.

• Using the network for commercial activity, including advertising, or personal gain.
• Infringing on any copyrights or other intellectual property rights, including copying, installing, receiving, transmitting or making available any copyrighted software on the school district network. See Policy 605.06, Use of Information Resources for more information.
• Using the network to receive, transmit or make available to others obscene, offensive, or sexually explicit material
• Using the network to receive, transmit or make available to others messages that are racist, sexist, and abusive or harassing to others.
• Use of another’s account or password.
• Attempting to read, delete, copy or modify the electronic mail (e-mail) of other system users.
• Forging or attempting to forge e-mail messages.
• Engaging in vandalism. Vandalism is defined as any malicious attempt to harm or destroy school district equipment or materials, data of another user of the school district’s network or of any of the entities or other networks that are connected to the Internet. This includes, but is not limited to, creating and/or placing a virus on the network.
• Using the network to send anonymous messages or files.
• Revealing the personal address, telephone number or other personal information of oneself or another person.
• Intentionally disrupting network traffic or crashing the network and connected systems.
• Installing personal software or using personal technology on the school district’s technology and/or network without the permission of the technology director.
• Using the network in a fashion inconsistent with directions from teachers and other staff and generally accepted network etiquette.

Other Technology Issues

Employees should contact students and their parents through the school district's technology or phone system unless in the case of an emergency or with prior consent of the principal. Employees should not release their cell phone number, personal e-mail address, etc. to students or their parents.

Approved: April 22. 2024

Revised/Reviewed: