700 - NON-INSTRUCTIONAL OPERATIONS BUSINESS SERVICES

700 - NON-INSTRUCTIONAL OPERATIONS BUSINESS SERVICES Jen@iowaschool… Tue, 01/07/2020 - 13:15

700 - Purpose of NonInstructional and Business Services

700 - Purpose of NonInstructional and Business Services

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

The Board of Directors (Board) recognizes that its primary purpose is to provide the highest quality of educational programs possible within the financial ability of the District and that it has a definite responsibility to the citizens of the district for the efficient use of public funds.  It is, therefore, the recognized responsibility of the Board to determine guidelines for effective expenditures and for reporting to the public.

The Board shall direct the Superintendent of Schools (Superintendent) to submit an annual budget for its approval.   After final adoption of the budget document, by the official action of the Board, the budget shall be a guide for the use of funds and the Superintendent and delegated representatives shall be authorized to administer the specific expenditures approved by adoption of the budget.

It shall be the philosophy of the Board that all aspects of the educational program worthy of inclusion in the total program shall be worthy of financial support within the limits of the financial capabilities of the District.

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

 

 

Approved:                                                                  
August 11, 1975                                                         

Date of Review:
September 19, 2011

Reviewed:

Revised:
June 8, 1981
June 10, 1985
December 12, 1994
November 18, 1997
August 14, 2000
November 14, 2016

dawn@iowaschoo… Thu, 01/23/2020 - 18:11

701 - Fiscal Management

701 - Fiscal Management dawn@iowaschoo… Thu, 01/23/2020 - 18:13

701.1 - Depository of Funds

701.1 - Depository of Funds

At the annual meeting, the Board of Directors (Board) shall designate by resolution, which shall be entered in the official minutes of the Board, the name and location of the bank or banks selected as the official School District depository.  The Board shall also designate the maximum amount which may be kept on deposit in each bank.

 

 

Legal Reference:        
Iowa Code §§ 279.33 (2013).

Approved:                                                                  
August 11, 1975

Reviewed:
September 19, 2011

Revised:
June 8, 1981
November 13, 1989
December 12, 1994
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 18:13

701.2 - Transfer of Funds

701.2 - Transfer of Funds

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

It shall be the responsibility of the Superintendent of Schools to make recommendations to the Board of Directors regarding transfers and to provide the documentation justifying the transfer.

 

 

Legal Reference:        
Iowa Code §§ 24.21-.22; 279.8; 298A (2012).

Approved:                                                                  
August 11, 1975                                                         

Reviewed:
September 19, 2011

Revised:
June 8, 1981
November 13, 1989
December 12, 1994
November 18, 1997
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 18:15

703 - Budget

703 - Budget dawn@iowaschoo… Thu, 01/23/2020 - 18:17

703.1 - Budget Planning

703.1 - Budget Planning

Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected.

A budget for the school district is prepared annually for the board's review.  The budget will 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 business manager to prepare the budget for review by the board prior to the April 15 deadline each year.

Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for the school district.  Prior to the adoption of the proposed budget by the board, members of the school district community will have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board is held each year in sufficient time to file the adopted budget no later than April 15.

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the school district.  It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 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 15.  It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures will follow the procedures for public review and adoption of the original budget by the board outlined in these policies.

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

 

 

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

Approved:                                          

Reviewed:                                          

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 18:17

704 - Revenue

704 - Revenue dawn@iowaschoo… Thu, 01/23/2020 - 18:19

704.2 - Debt Management Policy

704.2 - Debt Management Policy

DEBT LIMITS

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

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

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

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

PURPOSES AND USES OF DEBT

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

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

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

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

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

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

DEBT STANDARDS AND STRUCTURE

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

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

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

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

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

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

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

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

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

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

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

DEBT ISSUANCE

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

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

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

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

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

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

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

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

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

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

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

  1. post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);
  2. proper maintenance of records to support federal tax compliance;
  3. investments and arbitrage compliance;
  4. expenditures and assets;
  5. private business use; and
  6. designation of primary responsibilities for federal tax compliance of all bond financings.

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

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

 

 

Legal Reference:        
Iowa Code §§ 74-76; 278.1; 298; 298A (2013).

Approved:
August 10, 2015

Reviewed:

Revised:                     
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 18:20

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

704.2R1 - Post-Issuance Compliance Regulation for Tax-Exempt Obligations
  1. Role of Compliance Coordinator/Board Treasurer

    The board treasurer shall: 
    a.  Be responsible for monitoring post-issuance compliance;
    b.  Maintain a copy of the transcript of proceedings or minutes in connection with the issuance of any tax-exempt obligations and obtain records that are necessary to meet the requirements of this regulation;
    c.  Consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are necessary to understand and meet the requirements of this regulation;
    d.  Seek out training and education to be implemented upon the occurrence of new developments in the area and upon the hiring of new personnel to implement this regulation.

  1. Financing Transcripts’ Filing and Retention

    The board treasurer shall confirm the proper filing of an IRS 8038 Series return and maintain a transcript of proceedings and minutes for all tax-exempt obligations issued by the school district including, but not limited to, all tax-exempt bonds, notes and lease-purchase contracts. Each transcript shall be maintained until 11 years after the tax-exempt obligation documents have been retired. The transcript shall include, at a minimum:

    a.  Form 8038;
    b. 
    Minutes, resolutions and certificates;
    c.  Certifications of issue price from the underwriter;
    d. 
    Formal elections required by the IRS;
    e. 
    Trustee statements;
    f.  
    Records of refunded bonds, if applicable;
    g. 
    Correspondence relating to bond financings; and
    h. 
    Reports of any IRS examinations for bond financings.

  1. Proper Use of Proceeds
    The board treasurer shall review the resolution authorizing issuance for each tax-exempt obligation issued by the school district and the school district shall:

    a. 

    Obtain a computation of the yield on such issue from the school district's financial advisor;
    b.  
    Create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into
         which the proceeds of issue shall be deposited;
    c. 
    Review all requisitions, draw schedules, draw requests, invoices and bills requesting payment from the Project Fund;
    d. 
    Determine whether payment from the Project Fund is appropriate and, if so, make payment from the Project Fund (and appropriate sub-fund, if
         applicable);
    e. 
    Maintain records of the payment requests and corresponding records showing payment;
    f. 
    Maintain records showing the earnings on, and investment of, the Project Fund;
    g. 
    Ensure that all investments acquired with proceeds are purchased at fair market value;
    h. 
    Identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the investments of any yield-
         restricted funds to ensure that the yield on such investments do not exceed the yield to which such investments are restricted;
    i. 
    Maintain records related to any investment contracts, credit enhancement transactions and the bidding of financial products related to the proceeds.
  1. Timely Expenditure and Arbitrage/Rebate Compliance

    The board treasurer shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the school district and the expenditure records provided in Section 2 of this regulation, above and shall:

    a.  Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;
    b. 
    Monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate if
         the school district does not meet the "small  issuer" exception for said obligation;
    c. 
    Not less than 60 days prior to a required expenditure date, confer with bond counsel and a rebate consultant, if the school district will fail to meet the
         applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate.  In the event the school district fails to meet
         a temporary period or rebate exception:
         1. 
    Procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;
         2. 
    Arrange for timely computation and payment of yield reduction payments (as such term is defined in the Code and Treasury Regulations), if
              applicable.

  1. Proper Use of Bond Financed Assets

    The board treasurer shall:

    a.  Maintain appropriate records and a list of all bond financed assets.  Such records shall include the actual amount of proceeds (including investment
         earnings) spent on each of the bond financed assets;
    b. 
    Monitor and confer with bond counsel with respect to all proposed bond financed assets;
         1. 
    management contracts;
         2. 
    service agreements;
         3. 
    research contracts;
         4. 
    naming rights contracts;
         5. 
    leases or sub-leases;
         6. 
    joint venture, limited liability or partnership arrangements;
         7. 
    sale of property; or
         8. 
    any other change in use of such asset.
    c. 
    Maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal
         for at least three years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and
    d. 
    Contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12 in the event the school district takes an action with
         respect to a bond financed asset, which causes the private business tests or private loan financing test to be met.

  1. General Project Records

    For each project financed with tax-exempt obligations, the board treasurer shall maintain, until three years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:

    a.  Appraisals, demand surveys or feasibility studies;
    b. 
    Applications, approvals and other documentation of grants;
    c. 
    Depreciation schedules;
    d. 
    Contracts respecting the project.

  1.   Advance Refundings

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

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

  1.   Continuing Disclosure

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

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

 

 

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

http://www.irs.gov/taxexemptbond/article/0,,id=243503,00.html

Approved:
August 10, 2015

Reviewed:

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:14

704.3 - Investments

704.3 - Investments

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

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

In making investments, the school district shall exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of 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 of Directors authorizes the treasurer to invest funds in excess of current needs in the following investments.

  • Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;
  • Iowa Schools Joint Investment Trust Program (ISJIT); and
  • Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.

It shall be the responsibility of the treasurer to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing business with the school district.

It shall 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 and to document the officers and employees responsible for elements of the investment process.

 

 

Legal Reference:        
Iowa Code §§ 11.2, .6; 12.62; 12B.10; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123 (2013).

Approved:                                                                  
August 11, 1975                                                         

Reviewed:
September 19, 2011

Revised:
June 8, 1981
November 13, 1989
November 9, 1992
November 18, 1997
August 14, 2000
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:32

704.4 - Gifts-Grants-Bequests

704.4 - Gifts-Grants-Bequests

If approved by the Board of Directors, gifts, grants, or bequests involving money, equipment, or furnishings may be accepted by the school district.  All gifts, grants, or bequests shall be administered in accordance with the terms of the gift or bequest, and shall become the property of the school district under the control of the Board of Directors.

 

 

Legal Reference:        
Iowa Code §§ 279.42; 565.6 (2013).

Approved:                                                                  
December 12, 1994

Reviewed:
September 19, 2011

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:37

704.5 - Student Activities Fund

704.5 - Student Activities Fund

Revenue raised by students or from student activities shall be deposited and accounted for in the student activities fund.  These revenues are public funds and shall be under the financial control of the Board of Directors (Board).  Students may use this revenue for purposes approved by the Superintendent of Schools (Superintendent) or designee.

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.  They will be deposited in a designated depository and will be disbursed and accounted for in accordance with guidelines developed by the Superintendent.

Any student activity account in the fund with an actual or expected total revenue or total expenditure of $1,000 or more for a given fiscal year will be required to have a written budget annually.  This budget summary shall be prepared by the student activity sponsor and shall list the proposed source of revenues by type and fundraising activity as well as the planned expenditures for the fund.  This budget summary must be submitted to the appropriate building principal.

It shall be the responsibility of the treasurer to keep student activity accounts up-to-date and complete.

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

 

 

Legal Reference:        
Iowa Code §§ 11.23; 279.8 (2013).

Approved:                                                      
August 9, 1999

Reviewed:
September 19, 2011

Revised:
September 18, 2000
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:39

705 - Expenditures

705 - Expenditures dawn@iowaschoo… Thu, 01/23/2020 - 20:40

705.1 - Purchasing-Biddings

705.1 - Purchasing-Biddings

The board supports economic development in Iowa.  Purchases by the school district will be made in Iowa for Iowa goods and services from a locally-owned business located within the school district or from an Iowa-based company which offers these goods or services if the cost and other considerations are relatively equal and they meet the required specifications.

Prior to August 15 of each year and after analyzing the school district's anticipated procurement level for the current fiscal year, the school board will set a goal of ten percent of the anticipated procurement level to be purchased from certified targeted small businesses.  In determining the procurement level, the cost of utilities (heat, electricity, telephone and natural gas) and employees' costs will not be included.  After the goal has been established, the superintendent will file the required Targeted Small Business Procurement form with the Department of Education by August 15.

By July 31 of each year, the superintendent will file a report with the Department of Education outlining purchases of goods and services from targeted small businesses for the previous fiscal year.

The school board and superintendent will encourage targeted small businesses, which are not certified with the Department of Inspections and Appeals to become certified targeted small businesses.

The board shall enter into goods and services contract(s) as the board deems to be in the best interest of the school district.  It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the 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 will have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $25,000.  
  • For goods and services costing more than $25,000 and up to $50,000 informal bidding, the superintendent shall receive proposals, quotations, or bids for the goods and services to be written or unwritten quotations.
  • For goods and services exceeding $50,000 the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to board approval. RFP’s and bids are formal, written submissions via sealed process.
  • The purchase will be made from the lowest responsible bidder based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, the targeted small business procurement goal and other factors deemed relevant by the board.
  • The board and the superintendent will have the right to reject any or all bids, or any part thereof, and to re-advertise.  If it is determined that a targeted small business which bid on the project may be unable to perform the contract, the superintendent will notify the Department of Economic Development.  The board will enter into such contract or contracts as the board deems in the best interests of the school district.

 

 

Legal Reference:        
Iowa Code §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301.

261 I.A.C. 54.
281 I.A.C. 43.25.
481 I.A.C.

Approved: 
September 19, 2011

Reviewed:

Revised :   
September 10, 2018

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:41

705.3 - Payment for Goods and Services

705.3 - Payment for Goods and Services

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

The board authorizes the board secretary, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the board is not in session.  The board secretary will examine the claims and verify bills. The board will approve payment for the bills at the board’s regular board meeting.

The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district.  It is the responsibility of the secretary to bring claims to the board.

The board president and board secretary may sign warrants by use of a signature plate or rubber stamp.  If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.

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

 

 

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

Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (2013).
281 I.A.C. 12.3(1).
1980 Op. Att'y Gen. 102, 160, 720.
1976 Op. Att'y Gen. 69.
1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
1936 Op. Att'y Gen. 375.

Approved :                 
September 19, 2011   

Reviewed:

Revised :                    
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:43

706 - Payroll Procedures

706 - Payroll Procedures dawn@iowaschoo… Thu, 01/23/2020 - 20:44

706.1 - Payroll Periods

706.1 - Payroll Periods

It shall be the policy of the Board of Directors that classified personnel shall be paid on the 20th day of each month, or the last working day preceding it.

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll periods of such employees will be followed.

 

 

Legal Reference:  
Iowa Code §§ 20.9; 91A.2(4), .3 (2013).

Approved:                                                  
August 11, 1975

Reviewed:
September 19, 2011

Revised:
August 9, 1976
June 8, 1981
June 10, 1985
December 12, 1994
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:45

706.2 - Payroll Deductions

706.2 - Payroll Deductions

Classified personnel payroll deductions shall consist of Federal income tax withholdings, Iowa income tax withholdings, Social Security and the Iowa Public Employees' Retirement System.

Support personnel may elect to have payments withheld for insurance, IRS 125 Cafeteria Plan, and/or annuity programs provided such programs have been approved by the Board of Directors.

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

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

 

 

Legal Reference:        
Iowa Code §§ 91A.2(4), .3; 294.8-.9, .16 (2013).

Approved:                                                                  
August 11, 1975

Reviewed:
September 19, 2011

Revised:
June 8, 1981
December 12, 1994
November 18, 1997
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:46

706.3 - Pay Deductions

706.3 - Pay Deductions

The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.

Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:

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

In each case in which an employee is absent from work for part of a work day, a deduction from compensation will be made or the employee will be placed on leave without pay for a period of time which is equal to the employee’s absence from the employee’s regularly scheduled hours of work on that day.

 

 

Legal Reference:                        
29 U.S.C. Sec. 2 13(a) (2012)

29 C.F.R. Part 541 (2012)

Approved:

Reviewed:

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:47

706.3R1 - Pay Deductions Regulation

706.3R1 - Pay Deductions Regulation

The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act.  The district will not make pay deductions that violate either the federal or state laws.

Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Superintendent.   Within 15 business days of receiving the complaint, the Superintendent will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.

This complaint procedure is available in addition to any other complaint process that also may be available to employees.

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:48

707 - Fiscal Reports

707 - Fiscal Reports dawn@iowaschoo… Thu, 01/23/2020 - 20:49

707.1 - Secretary’s Reports

707.1 - Secretary’s Reports

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.

 

 

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

Approved:                                                                  
August 11, 1975

Reviewed:
September 19, 2011

Revised:
June 8, 1981
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:50

707.2 - Treasurer’s Annual Report

707.2 - Treasurer’s Annual Report

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 is the responsibility of the treasurer to submit this report to the board annually.

 

 

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

Approved:

Reviewed:

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:51

707.3 - Publication of Financial Reports

707.3 - Publication of Financial Reports

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

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

 

 

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

1952 Op. Att'y Gen. 133.

Approved:

Reviewed:

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:52

707.4 - Audit

707.4 - Audit

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 administration will cooperate with the auditors.

Such annual audit reports shall remain on permanent file in the administrative office of the School District.

 

 

Legal Reference:        
Iowa Code § 11.6 (2013).

Approved:                                                                  
August 11, 1975                                                         

Reviewed:
September 19, 2011

Revised:
September 18, 1978
June 8, 1981
December 12, 1994
November 18, 1997
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:53

708 - Care, Maintenance and Disposal of School District Records

708 - Care, Maintenance and Disposal of School District Records

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 after maturity, cancellation, transfer, redemption, and/or replacement

  • Written contracts

10 years

  • Cancelled warrants, check stubs, bank
  • statements, bills, invoices, and related record

5 years

  • Recordings and minutes of closed meetings

1 year

  • Program grants

As determined by the grant

  • Nonpayroll personnel records

10 years after leaving district

  • Employment applications

2 years

  • Payroll records

3 years

  • School meal programs accounts/records

3 years after submission of the final claim for reimbursement

 

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

Employees' records are housed in the central 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 nonconsumable items other than real property of the school district is conducted annually under the supervision of the superintendent. This report is filed with the board secretary.

The permanent and cumulative records of students currently enrolled in the school district are housed in the central administration office of the attendance center where the student attends. Permanent records shall be housed in a fire resistant safe or vault or electronically with a secure backup file.  The building administrator is responsible for keeping these records current. Permanent records of students who have graduated or are no longer enrolled in the school district are housed in the High School Office and will be retained permanently. These records will be maintained by the High School Prinicipal.

Special education records shall be maintained in accordance with law.

The superintendent may digitize or otherwise electronically retain school district records and may destroy paper copies of the records.  An electronic record which accurately reflects the information set forth in the paper record after it was first generated in its final form as an electronic record, and which remains accessible for later reference meets the same legal requirements for retention as the original paper record.

 

 

Legal Reference:        
7 C.F.R. § 210.23(c).

Iowa Code §§ 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13).
281 I.A.C. 12.3(4); 41.624.
City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988).
City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980).

Approved:

Reviewed:

Revised:
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:54

709 - Insurance Program

709 - Insurance Program

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

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

The board may retain a private organization for capital assets management services. 

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

 

 

Legal Reference:        
Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 298A; 517A.1; 670.7 (2013).

1974 Op. Att'y Gen. 171.
1972 Op. Att'y Gen. 676.

Approved:                                                                  
August 11, 1975

Reviewed:
September 19, 2011

Revised:
June 8, 1981
December 11, 1989
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:57

710 - School Food Services

710 - School Food Services dawn@iowaschoo… Thu, 01/23/2020 - 20:58

710.1 - School Food Program

710.1 - School Food Program

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

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

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

The board will set, and annually review, the prices for school nutrition programs.  It is the responsibility of the superintendent to make a recommendation regarding the prices of school nutrition programs, in accordance with federal and state law. Employees, except for food service personnel, will be required to purchase adult-price tickets for meals consumed.

It is the responsibility of the food service director to administer the program and to cooperate with the superintendent and business manager for the proper functioning of the school nutrition program.

 

 

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

7 C.F.R. Pt. 210 et seq.
Iowa Code ch. 283A
281 I.A.C. 58.

Approved:                                                                  
October 9, 1989

Reviewed:
July 11, 2011

Revised:
September 19, 1994
October 13, 1997
July 10, 2000
November 14, 2016
June 11, 2017

 

dawn@iowaschoo… Thu, 01/23/2020 - 20:58

710.2 - Free or Reduced Cost Meals Eligibility

710.2 - Free or Reduced Cost Meals Eligibility

Students enrolled and attending school in the school district, who meet the United States Department of Agriculture (USDA) eligibility guidelines, will be provided the school nutrition program services at no cost or at a reduced price.  The school district will make every effort to eliminate social stigma attached to, and prevent the overt identification of, students who are eligible for free and reduced price meals.

The district shall annually notify all families of the availability, eligibility criteria, and application procedures for free or reduced price meals in accordance with state and federal law.

It is the responsibility of Central Administration Staff to determine the eligibility of students for free or reduced price school nutrition programs, in accordance with criteria established by state and federal law.  If school personnel have knowledge of a student who is in need of free or reduced-price meals, school personnel shall contact the Central Administration Staff.

Employees, students not qualified for free meals and others will be required to pay for meals consumed.

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

 

 

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

7 C.F.R. Pt. 210 et seq.
Iowa Code ch. 283A
281 I.A.C. 58.

Approved:                                                                  
August 11, 1975

Reviewed:
July 11, 2011

Revised:
May 11, 1981
October 9, 1989
September 19, 1994
October 13, 1997
July 10, 2000
November 14, 2016
June 11, 2017

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:00

710.3 - Negative Lunch Balance

710.3 - Negative Lunch Balance

In accordance with state and federal law, the Algona Community School District adopts the following policy to ensure school district employees, families, and students have a shared understanding of expectations regarding meal charges. The policy seeks to allow students to receive the nutrition they need to stay focused during the school day, prevent the overt identification of students with insufficient funds to pay for school meals, and maintain the financial integrity of the nonprofit school nutrition program.

Payment of Meals
Students have use of a meal account. When the balance reaches $0.00 a student shall not be allowed to charge further meals or a la carte items until the negative account balance is paid. Families can add money to the account by paying at the school office or logging onto the school website and depositing money electronically.

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Students with outstanding meal charge debt shall be allowed to purchase a meal if the student pays for the meal when it is received. The school district may provide an alternate meal that meets federal and state requirements to students who have charged the maximum allowance to the student account and cannot pay out of pocket for a meal.

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. When a lunch account reaches negative status, those responsible for that account will receive notice via email, phone and paper copies will be sent home with students. Notifications of the account status will continue until the balance is positive. Negative balances will be turned over to the superintendent or superintendent’s designee for collection. Options for collection may include:  collection agencies, small claims court, or any other legal method permitted by law.  Exceptions may be made, at the discretion of the Superintendent, in an effort to correct negative accounts.

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 were communicated to households and staff will be retained.

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

 

 

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

7 C.F.R. §§ 210 et seq.
U.S. Dep’t of Agric., SP 46-2016, Unpaid Meal Charges: Local Meal Charge Policies (2016).
U.S. Dep’t of Agric., SP 47-2016, Unpaid Meal Charges: Clarification on Collection of Delinquent Meal Payments (2016).
U.S. Dep’t of Agric., SP 57-2016, Unpaid Meal Charges: Guidance and Q&A (2016).
Iowa Code 283A.
281 I.A.C. 58.

Adopted: June 12, 2017

Reviewed:

Revised: May 13, 2019

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:01

711 - Student School Transportation

711 - Student School Transportation dawn@iowaschoo… Thu, 01/23/2020 - 21:04

711.1 - Student School Transportation Eligibility

711.1 - Student School Transportation Eligibility

Elementary and middle school students living more than two miles from their designated school attendance centers and high school students living more than three miles from their designated attendance centers are entitled to transportation to and from their attendance center at the expense of the school district.

Transportation of students who require special education services will generally be provided as for other students, when appropriate.  Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighting plan.

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

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

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

A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile.  The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable.  It is within the discretion of the board to determine such conditions.  Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district.  Parents, who transport their children at the expense of the school district, are reimbursed at the rate per mile set by the state. 

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

 

 

Legal Reference:        
20 U.S.C. §§ 1401, 1701 et seq. (2010).

34 C.F.R. Pt. 300 et seq. (2010).
Iowa Code §§ 256B.4; 285; 321 (2013).
281 I.A.C. 41.412

Date of Adoption:                                                      
August 11, 1975                                                         

Date of Review:
July 11, 2011

Date of Revisions:
August 9, 1976
May 11, 1981
October 13, 1997
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:05

711.2 - Student Conduct on School Transportation

711.2 - Student Conduct on School Transportation

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.

Although the law requires the district to provide transportation, it does not relieve parents from the responsibility of supervision until such time as the child boards the bus and after the child leaves the bus at the end of the school day.  Nor does it relieve students from the responsibility to behave in an orderly and safe manner on the bus.  School bus transportation is a privilege that can be taken away any time a student’s conduct is considered bad enough to jeopardize the safety of the other passengers.  The right to safe transportation will not be taken from an entire bus load of students because a few of them disobey the rules.

The bus driver shall have complete control of the bus and the students he or she is transporting for the duration of the bus ride.  Serious and/or repeated problem(s) arising with a student will be promptly reported to the building principal and Transportation Director.  The student will be disciplined in accordance with established policy.  Continued violation of bus rules will be considered sufficient cause for refusing to transport the student(s) involved and may lead to suspension and/or expulsion from school, depending upon the seriousness of the matter.

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

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

 

 

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

Approved:
October 9, 1989

Reviewed:
July 11, 2011

Revised:
September 19, 1994
October 13, 1997
July 10, 2000
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:07

711.2R1 - Use of Video Cameras on Buses Regulation

711.2R1 - Use of Video Cameras on Buses Regulation

The board supports the use of video cameras on school buses as a means to monitor and maintain a safe environment for students and employees.  The video cameras may be used on buses for transportation to and from school, field trips, curricular events and extracurricular events.  The contents of the videotapes may be used as evidence in a student disciplinary proceeding.

Student Records
The content of the videotapes is a student record subject to board policy and administrative regulations regarding confidential student records.  Only those persons with a legitimate educational purpose may view the videotapes.  In most instances, those individuals with a legitimate educational purpose may be the superintendent, building principal, transportation director, bus driver and special education staffing team.  A parent may view the video without consent from any student or parent also shown in the video if the other students are just bystanders.  But if there is an altercation between multiple students, then all parents must give consent in order for the video to be viewed by parents.

A videotape recorded during a school-sponsored trip, such as an athletic event, may also be accessible to the sponsor or coach of the activity.  If the content of the videotape becomes the subject of a student disciplinary proceeding, it will be treated like other evidence in the proceeding.

Notice
The school district will annually provide the following notice to students and parents:

The Algona Community School District Board of Directors has authorized the use of video cameras on school district buses.  The video cameras will be used to monitor student behavior to maintain order on the school buses to promote and maintain a safe environment.  Students and parents are hereby notified that the content of the videotapes may be used in a student disciplinary proceeding.  The content of the recording are confidential student records and will be retained with other student records.  Recordings will only be retained if necessary for use in a student disciplinary proceeding or other matter as determined necessary by the administration.  Parents may request to view the recording of their child if the recordings are used in a disciplinary proceeding involving their child.

Review of Recording Devices

The school district will review the recordings when necessary as a result of an incident reported by a bus driver or student.  The recordings may be re-circulated for erasure after 14 days.  Viewing of the recordings is limited to the individuals having a legitimate educational purpose.  A written log will be kept of those individuals viewing the recordings stating the time, name of individual viewing and the date the recordings was viewed.

Recording Monitoring System

Recording devices may be used on all school district buses.  Determination of how recording devices will be used and which school buses will be equipped with recording equipment will be made by the superintendent in consultation with the building principals and transportation director.

Student Conduct

Students are prohibited from tampering with the recording devices on the school buses.  Students found in violation of this regulation will be disciplined in accordance with the school district discipline policy and Good Conduct Rule and will reimburse the school district for any repairs or replacement necessary as a result of the tampering.

 

 

Date of Adoption: 
September 10, 2011                                                   

Date of Review:

Date of Revisions: 
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:08

711.3 - Student Transportation for Extracurricular Activities

711.3 - Student Transportation for Extracurricular Activities

School district transportation vehicles shall be used for transporting students and others to school-sponsored events within the state.  School district transportation vehicles may be used for transporting students and others to school-sponsored events outside the state.  In determining whether to allow transportation outside the state, the administration shall consider the nature of the trip, the cost and method of payment for the trip, the cost and burden of complying with the Interstate Commerce Commission regulations, and other factors deemed relevant by the Board of Directors.

Students, who are provided transportation in school district transportation vehicles by the school district for school-sponsored events, shall ride both to and from the event in the school vehicle.  A student’s parent or guardian may personally ask the sponsor or coach to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.

Arrangements for the use of a school bus for an excursion, field trip, or other school-sponsored activity must be made at least 48 hours prior to the scheduled time of the activity.  In addition, the bus must be driven by a qualified school bus driver and the pupils must be accompanied by a member of the staff who will be responsible for the conduct and general supervision of the pupils.

 

 

Legal Reference:        
Iowa Code §§ 256B.4; 285.1-.4; 321 (2011).

281 I.A.C. 41.412.

Approved:                                                                  
August 11, 1975                                                         

Reviewed:
July 11, 2011

Revised:
May 11, 1981
November 14,  2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:10

711.5 - Transportation of Nonresident and Nonpublic School Students

711.5 - Transportation of Nonresident and Nonpublic School Students

The board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students.  Nonresident students paying tuition may be, and resident students attending a nonpublic school accredited by the State Department of Education, will be transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation.  Nonresident and nonpublic school students will obtain the permission of the superintendent prior to being transported by the school district.

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

The charge to the nonresident students is determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students are billed for the student's share of the actual costs of transportation.  The billing is according to the schedule developed by the superintendent.  It is the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.

Continued transportation of nonresident and nonpublic school students on a public school vehicle route will be subject to resident public school students' transportation needs.  The superintendent will make a recommendation annually to the board regarding the method to be used.  In making a recommendation to the board, the superintendent will consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district and other factors deemed relevant by the board or the superintendent.

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

 

 

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

Approved:                                                                  
August 11, 1975

Reviewed:
July 11, 2011

Revised:
May 11, 1981
October 8, 1989
September 19, 1994
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:11

711.6 - Transportation of Nonschool Groups

711.6 - Transportation of Nonschool Groups

School district vehicles may be made available to local nonprofit entitites which promote cultureal, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities within the state as long as the transportation does not interfere with or disrupt the educational progoram of the school district and does not interfere with or delay the transportation of students.  The local nonprofit entity must pay the pro rata cost of using the school district vehicle as determined by the Board.  Due to Interstate Commerce Commission regulations, school district vehicles will not be available for nonschool-sponsored trips outside of Iowa.

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

 

 

Legal Reference:        
Iowa Code §§ 285.1(21), .10(9), (10) (2013).

281 I.A.C. 41.412; 43.10

Approved:                                                            
September 19, 1994

Reviewed:
July 11, 2011

Revised:
October 13, 1997
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:12

711.8 - Transportation in Inclement Weather

711.8 - Transportation in Inclement Weather

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

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

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

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial radio.  Students will be returned to their regular drop-off sites unless weather conditions prevent it.  In that case, students will be kept at or returned to school until they are picked up by the parents.

 

 

Legal Reference:        
Iowa Code § 279.8 (2013).

Approved:                          
October 13, 1980

Reviewed:
July 11, 2011

Revised:
May 11, 1981
June 10, 1985
September 19, 1994
October 13, 1997
November 14, 2016

 

dawn@iowaschoo… Thu, 01/23/2020 - 21:14