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:

June 12, 2023

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

701.03 Financial Records

701.03 Financial Records

Policy 701.03: Financial Records

Status: APPROVED

Original Adopted Date: 03/10/2022 | Last Revised Date: 01/10/2024 | Last Reviewed Date: 01/10/2024

 

 

Financial records of the school district are maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law.  School district monies are received and expended from the appropriate fund and/or account.  The funds and accounts of the school district will include, but not be limited to:

Governmental Fund Type

  • General Fund  - This fund is the chief operating fund of the district. It is used to account for all financial resources except those accounted for and reported in another fund.
  • Special Revenue Fund - These funds account for the proceeds of specific revenue sources other than trusts or major capital projects, that are legally restricted or committed to expenditure for specified purposes other than debt service or capital projects.   
    • Management Levy Fund
    • Public Education and Recreation Levy Fund (PERL)
    • Student activity Fund
  • Capital Projects Fund - These funds are used to account for financial resources to acquire or construct major capital facilities or other capital assets (other than those of proprietary funds and trust funds) and to account for revenues from SAVE.
    • Physical Plant and Equipment Levy Fund (PPEL)
    • Secure and Advanced Vision for Education (SAVE)
  • Debt Service Fund – This fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.  

Proprietary Fund Type – These funds account for operations of the school district operated similar to private business for which a fee is charged to external users for goods or services, or they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis.  

  • Enterprise Fund
    • School Nutrition Fund
    • Child Care Fund
    • Internal Service Fund
    • Community Education
    • Preschool (nonvoluntary, state)

Fiduciary Funds-These funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity.   

  • Trust
    • Expendable Trust Funds
    • Nonexpendable Trust Funds
    • Pension Trust Funds
  • Custodial Funds 

Non-Fiduciary Scholarship Fund

Account Groups- The groups are the accounting records for capital assets and long-term debt.

  • General capital assets account group
  • General long-term debt account group

The board may establish other funds in accordance with generally accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law.  The status of each fund must be included in the annual report. 

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

 

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

 

 

 

Legal Reference:

Iowa Code §§291; 298; 298A.
281 I.A.C. 98

 

 

I.C. Iowa Code

Description

Iowa Code  § 291

Board Officers

Iowa Code  § 298A

School District Fund Structure

I.A.C. Iowa Administrative Code

Description

281 I.A.C. 98

Education - Categorical Funding

Cross References

Code

Description

701.02

Transfer of Funds

701.04

Governmental Accounting Practices & Regulations

802.04

Capital Assets

802.04-R(1)

Capital Assets  - Regulation

802.04-R(2)

Capital Assets  - Management System Definitions

 

lisa.chapman@a… Mon, 02/12/2024 - 19:06

701.1 - Depository of Funds

701.1 - Depository of Funds

 

Policy 701.01: Depository of Funds

Status: APPROVED

Original Adopted Date: 08/11/1975 | Last Revised Date: 02/12/2024 | Last Reviewed Date: 02/12/2024

 

 

Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.   The board will also designate the maximum amount which may be kept on deposit in each bank.  This amount will be designated the first time a new depository is identified and will be reviewed at least once every five (5) 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.
 

Note:  While this policy is not mandatory, the content of it is. The requirement to review the amount designated is not a legal requirement but is a best practice.  Districts have flexibility in determining how frequently to review this.  

 

Legal Reference:

Iowa Code §§ 12C2; 279.33 

 

 

I.C. Iowa Code

Description

Iowa Code  § 12C.2

Deposit of Public Funds - Approval

Iowa Code § 279.33

Directors - Powers and Duties - Annual Settlements

Cross References

Code

Description

206.03

Secretary (I, II)

206.04

Treasurer

210.01

Annual Meeting

702

Cash in School Buildings

704.01

Local - State - Federal - Miscellaneous Revenue

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

701.2 - Transfer of Funds

701.2 - Transfer of Funds

 

Policy 701.02: Transfer of Funds

Status: APPROVED

Original Adopted Date: 08/11/1975 | Last Revised Date: 02/12/2024 | Last Reviewed Date: 02/12/2024

 

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.

 

Legal Reference:

Iowa Code §§ 24.21-.22; 257.10, 279.8; 279.42; 298A.
289 I.A.C. 6

 

 

I.C. Iowa Code

Description

Iowa Code  § 24

Local Budgets

Iowa Code  § 257.10

District Cost Per Pupil

Iowa Code  § 279.42

Directors - Powers and Duties-Gifts to Schools

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

Iowa Code  § 298A

School District Fund Structure

I.A.C. Iowa Administrative Code

Description

289 I.A.C. 6

School Budget Review - Duties and Procedures

Cross References

Code

Description

701.03

Financial Records

704.02

Debt Management

704.02-R(1)

Debt Management - Post-Issuance Compliance Regulation for Tax-Exempt Obligations

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

Policy 703.01: Budget Planning

Status: APPROVED

Original Adopted Date: 03/10/2022 | Last Revised Date: 02/12/2024 | Last Reviewed Date: 02/12/2024

 

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 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 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.

 

Legal Reference:

Iowa Code §§ 24; 257; 279.8; 297; 298; 618.

 

 

I.C. Iowa Code

Description

Iowa Code  § 24

Local Budgets

Iowa Code  § 257

Financing School Programs

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

Iowa Code  § 297

School Houses/Sites

Iowa Code  § 298

School Taxes and Bonds

Iowa Code  § 618

Publications and Posting of Notices

Cross References

Code

Description

214

Public Hearings

 

 

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: June 12, 2023

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: June 12, 2023

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.
  • Obligations of the United States government, its agencies and instrumentalities

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:
June 12, 2023

 

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

March 13, 2023

 

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:
June 12, 2023

 

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.

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

June 12, 2023

Revised:
September 18, 2000
November 14, 2016

March 13, 2023

 

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. However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items as part of response evaluation. Other statutory purchasing preferences will be applied as applied by law, including goals and reporting with regard to procurement from certified targeted small businesses, minority-owned businesses and female-owned 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.

Public Improvement

The board shell 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 impart with funds of the governmental entity. This includes a building or improvement constructed 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 state 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 or quotations, the district may nevertheless process with either of these processes, if it so chooses.

The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder.  In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to policy 802.3; Emergency Repairs.

The district shall comply with all federal and state laws and regulations required for procurement, including the selection and revaluation 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 these requirements.

 

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: June 12, 2023

Revised :   
September 10, 2018

March 13, 2023

 

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

Regulation 705.01-R(2): Purchasing – Bidding - Using Federal Funds in Procurement Contracts

Regulation 705.01-R(2): Purchasing – Bidding - Using Federal Funds in Procurement Contracts

Regulation 705.01-R(2): Purchasing Bidding - Using Federal Funds in Procurement Contracts

Adoption Date: 3/11/2024      |  Last Reviewed Date:                                |  Last Revised Date:

Status: APPROVED

 

 

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). 

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

 

 

 

 

I.C. Iowa Code

Description

Iowa Code  § 26

Bidding

Iowa Code  § 285

Transportation Aid

Iowa Code  § 28E

Joint Exercise of Government Power

Iowa Code  § 297

School Houses/Sites

Iowa Code  § 301

Textbooks

Iowa Code  § 73A

Public Contracts and Bonds

Iowa Code § 73

Preferences

Iowa Code §72.3

Divulging Contents of Sealed Bids

I.A.C. Iowa Administrative Code

Description

261 I.A.C. 54

Economical Development - Iowa TSB Program

281 I.A.C. 43.25

Transportation - Purchasing

Cross References

Code

Description

705.04

Expenditures for a Public Purpose

705.04-R(1)

Expenditures for a Public Purpose - Use of Public Funds Regulation

801.04

Site Acquisition

802.03

Emergency Repairs

803.01

Disposition of Obsolete Equipment

803.02

Lease, Sale or Disposal of School District Buildings & Sites

 

lisa.chapman@a… Wed, 02/14/2024 - 11:53

Regulation 705.01R1: Purchasing-Bidding-Suspension and Debarmente of Vendors

Regulation 705.01R1: Purchasing-Bidding-Suspension and Debarmente of Vendors

Regulation 705.01-R(1): Purchasing Bidding - Suspension and Debarment of Vendors and Contractors Procedure

Status: APPROVED

Original Adopted Date: 03/11/2024 | Last Reviewed Date:                                      | Last Revised Date:

 

 

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.

 

 

I.C. Iowa Code

Description

Iowa Code  § 26

Bidding

Iowa Code  § 285

Transportation Aid

Iowa Code  § 28E

Joint Exercise of Government Power

Iowa Code  § 297

School Houses/Sites

Iowa Code  § 301

Textbooks

Iowa Code  § 73A

Public Contracts and Bonds

Iowa Code § 73

Preferences

Iowa Code §72.3

Divulging Contents of Sealed Bids

I.A.C. Iowa Administrative Code

Description

261 I.A.C. 54

Economical Development - Iowa TSB Program

281 I.A.C. 43.25

Transportation - Purchasing

Cross References

Code

Description

705.04

Expenditures for a Public Purpose

705.04-R(1)

Expenditures for a Public Purpose - Use of Public Funds Regulation

801.04

Site Acquisition

802.03

Emergency Repairs

803.01

Disposition of Obsolete Equipment

803.02

Lease, Sale or Disposal of School District Buildings & Sites

 

lisa.chapman@a… Wed, 02/14/2024 - 11:51

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: June 12, 2023

Revised :                    
November 14, 2016

 

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

705.3R1 Payment for Goods and Services Regulation

705.3R1 Payment for Goods and Services Regulation

 

The board authorized the board secretary, upon approval of the superintendent to issue payment for:

  • Verified bills

  • Reasonable and necessary expenses, when the board is not in session

  • Shipping

  • Postage

  • Printing

  • Rents

  • Payment of salaries pursuant to the terms of a written contract

  • Invoices to be paid to avoid finance charges

  • Invoice that include discounts which reduce cost of purchase

  • Any expenses previously approved by the Board of Directors upon receiving delivery

  • Officiating or judging services provided for extra curricular or co-curricular activities

 

The board secretary will examine the claims and verify bills.  The board will approve the bills at its next regular meeting.

 

Adopted: March 13, 2023

 

Reviewed: June 12, 2023

 

Revised:

lisa.chapman@a… Thu, 03/16/2023 - 14:00

705.4 Expenditures for a Public Purpose

705.4 Expenditures for a Public Purpose

705.4 EXPENDITURES FOR A PUBLIC PURPOSE

 

The board recognizes that school district funds are public funds, and as such, should be used to further a public purpose and the overall educational mission of the school community.  The district is committed to managing and spending public funds in a transparent and responsible manner.  Prior to making a purchase with public funds, an individual should be comfortable defending the purchase/reimbursement to the taxpayers in the district.  If the individual is uncomfortable doing so, the purchase may not fulfill a public purpose and additional guidance should be sought before the purchase is made.    

 

Individuals who have concerns about the public purpose of a purchase or reimbursement should utilize the district’s Internal Controls policy and regulation as a resource for questioning a purchase.  Concerns should be reported to the superintendent and/or the board president.  

 

The superintendent shall develop a process for approving expenditures of public funds.  The board will review expenditures and applicable reports as necessary to ensure proper oversight of the use of public funds.  To the extent possible, expenditures shall be pre-approved by the district prior to expending the funds.  Purchases of food and refreshment for district staff, even within district, should comply with the district’s Employee Travel Compensation policy, and all other applicable policies.  All purchases/reimbursements shall comply with applicable laws, board policies and district accounting requirements.

 

Additional guidance regarding appropriate expenditures of school funds is provided in the regulation accompanying this policy.

 

ADOPTED:  March 13, 2023

 

REVIEWED: June 12, 2023

 

REVISED: 

lisa.chapman@a… Thu, 03/16/2023 - 14:08

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

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

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:

lisa.chapman@a… Thu, 03/16/2023 - 14:09

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

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

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:

 

lisa.chapman@a… Thu, 03/16/2023 - 14:13

706 - Payroll Procedures

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

706.1 - Payroll Periods

706.1 - Payroll Periods

Policy 706.01: Payroll Periods

Status: UNDER REVIEW

Original Adopted Date: 08/11/1975 | Last Revised Date: 06/10/2024 | Last Reviewed Date: 06/10/2024

 

 

The payroll period for the school district is monthly or semi-monthly.  Hourly staff are paid on the 20th day of each month.  Administrators are paid on the 5th and 20th. Teachers are paid as per master contract. If this day is a holiday, recess, or weekend, the payroll is paid on the last working day prior to the holiday, recess or weekend.

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

 

Legal Reference:

Iowa Code §§  91A.

 

 

I.C. Iowa Code

Description

Iowa Code  § 91A

Wage Payment Collection

Cross References

Code

Description

706.02

Payroll Deductions

 

 

 

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

706.2 - Payroll Deductions

706.2 - Payroll Deductions

Policy 706.02: Payroll Deductions

Status: UNDER REVIEW

Original Adopted Date: 08/11/1975 | Last Revised Date: 06/10/2024 | Last Reviewed Date: 06/10/2024

 

 

Ease of administration is the primary consideration for payroll deductions, other than those required by law.  Payroll deductions are made for federal income tax withholdings, Iowa income tax withholdings, federal insurance contributions, and the Iowa Public Employees' Retirement System (IPERS). In addition, any employee may elect to have payments withheld for district related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs. 

Written requests for the purchase of or a change in tax-sheltered annuities shall be on file in the payroll department thirty (30) days prior to the desired effective date.  Requests for reductions in gross wages for contributions to tax-sheltered annuities shall conform to the standards of Internal Revenue Service, and all other governing and regulatory agencies in effect at the time of the request.  Deductions for tax-sheltered annuities may be revoked thirty (30) days after receiving a written request from the employee.

The district may deduct wages as required or allowed by state or federal law or by order of the court of competent jurisdiction.

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

Payroll deduction requirements stated in the employee handbook, if any, will be followed.

 

Legal Reference:

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

 

 

I.C. Iowa Code

Description

Iowa Code  § 294

Teachers

Iowa Code  § 91A.2

Wage Payment Collection - Definitions

Iowa Code  § 91A.3

Wage Payment Collection - Mode of Payment

Cross References

Code

Description

406.05

Licensed Employee Group Insurance Benefits (I, II)

406.06

Licensed Employee Tax Shelter Program

412.04

Classified Employee Tax Shelter Program

706.01

Payroll Periods

 

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

706.3 - REDUCTION IN EMPLOYEE PAY

706.3 - REDUCTION IN EMPLOYEE PAY

Policy 706.03: Reduction in Employee Pay

Status: UNDER REVIEW

Original Adopted Date: 08/11/1975 | Last Reviewed Date: 06/10/2024

 

 

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

NOTE:   This is a mandatory policy. 

 

Legal Reference:

29 U.S.C. Sec. 2 13(a) 
29 C.F.R. Part 541 

 

 

U.S.C. - United States Code

Description

29 U.S.C. Sec. 2 13(a)

Labor - Fair Labor Standards

C.F.R. - Code of Federal Regulations

Description

29 C.F.R. Pt. 541

Labor - Exemptions

Cross References

Code

Description

409.02

Employee Leaves of Absence

 

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

706.3R1 - Reduction in Employee Pay - Regulation

706.3R1 - Reduction in Employee Pay - Regulation

Regulation 706.03-R(1): Reduction in Employee Pay - Regulation

Status: UNDER REVIEW

Original Adopted Date: 8/11/1975 | Last Reviewed Date: 06/10/2024 |Last Revise Date: 06/10/2024

 

 

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 at the next pay period.

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

 

U.S.C. - United States Code

Description

29 U.S.C. Sec. 2 13(a)

Labor - Fair Labor Standards

C.F.R. - Code of Federal Regulations

Description

29 C.F.R. Pt. 541

Labor - Exemptions

Cross References

Code

Description

409.02

Employee Leaves of Absence

 

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

707 - Fiscal Reports

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

707.1 - Presentation & Publication of Financial Information

707.1 - Presentation & Publication of Financial Information

Policy 707.01: Presentation and Publication of Financial Information

Status: UNDER REVIEW

Original Adopted Date: 8/11/1975 | Last Revised Date: 06/10/2024 | Last Reviewed Date: 06/10/2024

 

 

The district recognizes the importance and value of fulfilling timely reporting requirements. Regularly providing updated financial information assists the board in making informed decisions for the future financial health of the district.

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 all other 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 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.

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.

Following board approval, 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; 291.7; 618

 

I.C. Iowa Code

Description

Iowa Code  § 279

Directors - Powers and Duties

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

Iowa Code  § 291.7

Board Officers - Monthly Statements

Iowa Code  § 618

Publications and Posting of Notices

Cross References

Code

Description

206.03

Secretary (I, II)

210.01

Annual Meeting

 

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

707.2 - Treasurer’s Annual Report-RESCIND UNDER REVIEW

707.2 - Treasurer’s Annual Report-RESCIND UNDER REVIEW

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 all other 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: June 12, 2023

Revised:
November 14, 2016

Recision:

June 10, 2024

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

707.3 - Publication of Financial Reports RESCIND UNDER REVIEW

707.3 - Publication of Financial Reports RESCIND UNDER REVIEW

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: June 12, 2023

Revised:
November 14, 2016

Recision:

June 10, 2024

 

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

707.4 - Audit

707.4 - Audit

Policy 707.04: Audit

Status: UNDER REVIEW

Original Adopted Date: 8/11/75 | Last Revised Date: 06/10/24 | Last Reviewed Date: 06/10/24

 

 

In accordance with state law, to review the funds and accounts of the school district, the board will employ an independent auditor certified in the state of Iowa to perform an annual audit of the financial affairs of the school district.  The superintendent or designee will use a request for proposal procedure in selecting an auditor.  The administration will cooperate with the auditors. Annual audit reports will be filed with the State Auditor and remain on file as permanent records of the school district. 

 

Legal Reference:

Iowa Code § 11.6 

 

 

I.C. Iowa Code

Description

Iowa Code  § 11.6

Audits of Governmental Subdivisions

 

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

Policy 707.05: Internal Controls

Policy 707.05: Internal Controls

Policy 707.05: Internal Controls

Status: APPROVED

Original Adopted Date: 03/11/2024 | Last Reviewed Date:   3/11/2024                                 | Last Revised Date: 

 

 

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

Internal controls are used to help ensure the integrity of district financial and accounting information. Adherence to district-established internal control procedures is the responsibility of all employees of the school district. The superintendent, business manager and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board.  Administrators shall be alert for any indication of fraud, financial impropriety, or irregularity within the administrator’s area of responsibility.

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor and the superintendent, or the board president.  The superintendent or the 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 or 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. 
 

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

 

Legal Reference:

American Competitiveness and Corporate Accountability Act of 2002, Pub. L. 
    No. 107-204.
Iowa Code §§ 11, 279.8.

 

 

I.C. Iowa Code

Description

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

Iowa Code § 11

Auditor of State

Cross References

Code

Description

401.12

Employee Use of Cell Phones

401.12-R(1)

Employee Use of Cell Phones - Regulation

705.04

Expenditures for a Public Purpose

705.04-R(1)

Expenditures for a Public Purpose - Use of Public Funds Regulation

707.06

Audit Committee

 

lisa.chapman@a… Wed, 02/14/2024 - 11:54

Regulation 707.05-R(1): Internal Controls - Procedures

Regulation 707.05-R(1): Internal Controls - Procedures

Regulation 707.05-R(1): Internal Controls - Procedures

Status: APPROVED

Original Adopted Date: 03/11/2024 | Last Reviewed Date:     3/11/2024                                      | Last Revised Date:

 

 

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, or 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 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, 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.
 

 

I.C. Iowa Code

Description

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

Iowa Code § 11

Auditor of State

Cross References

Code

Description

401.12

Employee Use of Cell Phones

401.12-R(1)

Employee Use of Cell Phones - Regulation

705.04

Expenditures for a Public Purpose

705.04-R(1)

Expenditures for a Public Purpose - Use of Public Funds Regulation

707.06

Audit Committee

 

lisa.chapman@a… Wed, 02/14/2024 - 11:55

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

11 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

  • Payroll Personnel records 
  • Nonpayroll personnel records

3 years after leaving district

7 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).

Reviewed: June 12, 2023

Revised:

June 12, 2023
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:
June 12, 2023

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:

June 12, 2023
March 13, 2023

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 or designee 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 or designee.

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:

June 12, 2023
March 13, 2023

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: June 12, 2023

Revised: May 13, 2019

 

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

710.4: Meal Charges

710.4: Meal Charges

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 pya for school meals, and maintain the financial integrity of the nonprofit school nutrition program.

Payment of Meals

Students have use of a meal account.  When the balance reaches $0.00 a student may charge no more than $100 to this account.  When an account reaches this limit, a student shall not be allowed to charge further meals or ala carte items until the negative account balance is paid.  Families may add money to student account by electronic payment options or pay at any of the school offices.

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

Employees may use a charge account for meals, but may charge no more than $100 to this account.  When an account reaches this limit, an employee shall not be allowed to charge further meals or ala carte items until the negative account balance is paid.  Employees may also opt to deduct a specified amount from their pay by directing the Business Office in writing.

Negative Account Balance

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 a low, under $10, balance weekly.  Families will be notified by automated email or notices sent home with student.  Negative balances of more than $100 not paid prior to the end of the fiscal year (June 30) 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.

Unpaid student Meal Account

The district will establish an unpaid student meals account in a school nutrition fund.  Funds from private sources and funds from the district flexibility account may be deposited into the unpaid school meals account in accordance with law.  Funds deposited into this account shall be used only to pay individual student meal debt.

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.

It is the responsibility of the superintendent to develop an administrative regulation for implementing 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: August 8, 2022

Reviewed: June 12, 2023

jcarter@algona… Thu, 11/10/2022 - 14:52

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:
June 12, 2023

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

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:
June 12, 2023

 

 

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

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:
June 12, 2023

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:
June 12, 2023

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 cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities within the state as long as the transportation does not interfere with or disrupt the 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:
June 12, 2023

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:
June 12, 2023

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

 

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

713 - Responsible Technology Use & Social Networking

713 - Responsible Technology Use & Social Networking

 

Policy 713: Responsible Technology Use & Social Networking

Status: UNDER REVIEW

Original Adopted Date: 10/11/2022 | Last Revised Date: 02/12/2024 | Last Reviewed Date: 02/12/2024

 

 

PLEASE NOTE: This policy and regulation is the former 401.13 - Staff Technology Use/Social Media

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 Coordinator who will oversee the use of school district technology resources. The Technology Coordinator 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.

 

Legal Reference:

Iowa Code § 279.8.
282 I.A.C. 25, 26.

 

 

I.C. Iowa Code

Description

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

I.A.C. Iowa Administrative Code

Description

282 I.A.C. 25

Educational Examiners - Code of Professional Conduct

282 I.A.C. 26

Educational Examiners - Code of Rights and Responsibilities

Cross References

Code

Description

104

Anti-Bullying/Harassment Policy

104-R(1)

Anti-Bullying/Harassment Policy - Investigation Procedures

104-E(1)

Anti-Bullying/Harassment Policy - Complaint Form

104-E(2)

Anti-Bullying/Harassment Policy - Witness Disclosure Form

104-E(3)

Anti-Bullying/Harassment Policy - Disposition of Complaint Form

305

Administrator Code of Ethics

401.11

Employee Orientation

401.14

Employee Expression

604.11

Appropriate Use of Online Learning Platforms

712

Technology and Data Security

712-R(1)

Technology and Data Security - Security Requirements of Third-Party Vendors Regulation

lisa.chapman@a… Wed, 01/10/2024 - 08:42

713 R(1) Responsible Technology Use & Social Networking Regulation

713 R(1) Responsible Technology Use & Social Networking Regulation

 

Regulation 713-R(1): Responsible Technology Use & Social Networking - Regulation

Status: UNDER REVIEW

Original Adopted Date: 03/09/2022 | Last Revised Date 02/12/2024 | Last Reviewed Date: 02/12/2024

 

 

PLEASE NOTE: This policy and regulation is the former 401.13 - Staff Technology Use/ Social Media

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 should 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 penalties, 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 605.07, 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 other 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.
  • Using the network for sending and/or receiving personal messages.
  • 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 Coordinator.
  • 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.
 

 

I.C. Iowa Code

Description

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

I.A.C. Iowa Administrative Code

Description

282 I.A.C. 25

Educational Examiners - Code of Professional Conduct

282 I.A.C. 26

Educational Examiners - Code of Rights and Responsibilities

Cross References

Code

Description

104

Anti-Bullying/Harassment Policy

104-R(1)

Anti-Bullying/Harassment Policy - Investigation Procedures

104-E(1)

Anti-Bullying/Harassment Policy - Complaint Form

104-E(2)

Anti-Bullying/Harassment Policy - Witness Disclosure Form

104-E(3)

Anti-Bullying/Harassment Policy - Disposition of Complaint Form

305

Administrator Code of Ethics

401.11

Employee Orientation

401.14

Employee Expression

604.11

Appropriate Use of Online Learning Platforms

712

Technology and Data Security

712-R(1)

Technology and Data Security - Security Requirements of Third-Party Vendors Regulation

lisa.chapman@a… Wed, 01/10/2024 - 08:47