705.4R1 EXPENDITURES FOR A PUBLIC PURPOSE - USE OF PUBLIC FUNDS REGULATION

 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.

This regulation is intended as guidance and there may be situations that are not listed below.  Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds.  The following are considered appropriate expenditures:

• Mementos for employees for recognition of years of service to the district, provided the mementos are of most expense.

• Memorial flowers to convey sympathy or congratulations.

• A retirement appreciation function to recognize retiring employees.  Mementos may also be given to retirees, provided the mementos are of modest expense.

• 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.

• A function to recognize the collective contributions of volunteers and/or contributors; Board members, employees, volunteers, and/or contributors, and a limited number of invited community members may be invited also.

• Staff appreciation meals (breakfast and/or lunch) to recognize employee contributions and to promote communication between Board members, administrators, and other staff members; Board members and a limited number of invited community members may be invited also.

• Meals for interviewees and members of the interview committee accompanying the interviewee at the time of an interview, provided the interview reasonably occurs during a normal mealtime.

• Meals may be served to Board members, administrators, and other school personnel required to be present a Board meeting, or Board committee meetings in order to enable the Board to continue with business without interruption, provided the interview reasonably occurs during a normal mealtime.

• Meals may be purchased for volunteers working in buildings during the day, from student activity funds, provided work is being performed and/or the volunteer is unable to leave the building during a normal mealtime.

• 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) who are attending said professional development and conferences to promote effective and efficient board governance.

• The Superintendent may determine that the serving of food or refreshments is appropriate for selected occasions.

• 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, provided the items are of modest expense.

• 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 designated to reward behavior and values that exemplify the educational and community mission of the district.

• 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.

• Limited refreshments may be available in public reception areas of the district.  These refreshments may be purchased with the use of public funds, as they provide light refreshment to members of the community.

• Microwaves, refrigerators, coffee pots, toaster ovens, and other similar equipment items may be purchased with public funds for use in public reception areas and employee break rooms.  Otherwise, the items must be purchased with personal funds.  These items are not authorized in classrooms and offices.

ADOPTED: March 13, 2023

REVIEWED: June 12, 2023

REVISED:

705.4R2 EXPENDITURES FOR PUBLIC PURPOSE - USE OF STUDENT ACTIVITY FUNDS

All Public Purpose Expenditures within the Student Activity Fund must be preapproved by the Activities Director.

• Activities and supplies that support building team morale and cohesiveness.

• Meals (food and drink) for student participants, coaches, and staff.  This pertains to meals at Algona facilities or offsite.

• Costs associated with day-to-day operations of maintaining a high-quality program or activity for district-sponsored activities.

• Expenses related to End of Season Banquets including food and supplies.

• Recognition items paid from Student Activity Funds - not to exceed $50 per student participant for trophies, plaques, awards, and other non-cash items.

• Costs associated with contracting with individuals not employed by ACSD ro provide skill development and other services for ACSD sponsored camps and clinics.

• Purposes clearly specified in approved fundraising activities and shared with patrons in fundraising materials.

ADOPTED: March 13, 2023

REVIEWED: June 12, 2023

REVISED: