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.
It shall be the goal of the Board to provide noninstructional services and to conduct its business operations in an efficient manner.
Approved: 6/9/97 Reviewed: 10/00
11/06
12/08
09/18
12/21
Each year at its annual meeting, the Board shall designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The maximum deposit amount to be kept in the depository shall be stated in the resolution. The amount stated in the resolution must be for all depositories and include all of the school district's funds.
It shall be the responsibility of the board secretary to include the resolution in the minutes of the meeting.
The Board authorizes the use of facsimile signatures in the conduct of school business.
Legal Reference: Iowa Code §§ 12C; 279.33 (1995).
Cross Reference: 210.1 Annual Meeting
206.4 Treasurer
704.1 Local - State - Federal - Miscellaneous Revenue
Approved: 6/9/97 Reviewed: 11/06 Revised: 10/00
12/08
09/18
12/21
The Board may loan monies between funds as it deems necessary. The Board shall exercise this authority judiciously.
A loan from one fund to the other will be at a rate of interest consistent with the state rate. The period of the loan shall be for a reasonable period and no longer than one year from the beginning date of the loan.
When the necessity for an account has ceased to exist, the balance may be transferred to another account or fund by resolution of the Board. Only monies that were received for use without a designated purpose may be transferred in this manner. Funds received for a specific use or upon vote of the people shall only be used for the purpose designated unless a minimal amount which can be transferred.
It shall be the responsibility of the board secretary to make recommendations to the Board regarding loans and transfers and to provide supporting evidence for the transfer.
Legal Reference: Iowa Code §§ 24.21-.22; 279.8; 291.13 (1995).
Cross Reference: 703 Budget
Approved: 6/9/97 Reviewed: 10/00
11/06
12/08
09/18
12/21
The amount of cash that may be kept in the school building for any one day shall be sufficient for that day's operations. Funds raised by students shall be kept in the building office for a maximum of one day and then deposited in the authorized depository of the school district.
A minimal amount of cash shall be kept in the central administration office at the close of the day. Excess cash shall be deposited in the authorized depository of the school district.
It shall be the responsibility of the superintendent to determine the amount of cash necessary for each day's operations and to comply with this policy.
Legal Reference: Iowa Code § 279.8 (1995).
Cross Reference: 701.1 Depository of Funds
704 Revenue
Approved: 6/9/97 Reviewed: 10/00 Revised: 12/21
11/06
12/08
09/18
Prior to certification of the budget, the Board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected.
A budget for the school district shall be prepared annually for the Board's review. The budget shall include the following:
· the amount of revenues from sources other than taxation;
· the amount of revenues to be raised by taxation;
· an itemization of the amount to be spent in each fund; and,
· a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.
It shall be the responsibility of the superintendent to prepare the budget for review by the Board prior to the April 15 deadline each year.
Prior to the adoption of the proposed budget by the Board, the public shall be apprised of the proposed budget for the school district. Prior to the adoption of the proposed budget by the Board, members of the school district community shall have an opportunity to review and comment on the proposed budget. A public hearing for the proposed budget of the Board shall be held each year in sufficient time to file the adopted budget no later than April 15.
The proposed budget filed by the Board with the board secretary and the time and place for the public hearing on the proposed budget shall be published in a newspaper designated for official publication in the school district. It shall be the responsibility of the board secretary to publish the proposed budget and public hearing information at least ten days prior nor twenty days prior to the public hearing.
The Board shall adopt and certify a budget for the operation of the school district to the county auditor by April 15. It shall be the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities.
The Board may amend the budget for the fiscal year in the event of unforeseen circumstances. The amendment procedures shall follow the procedures for public review and adoption of the original budget by the Board outlined in these policies.
It shall be the responsibility of the superintendent and the board secretary to bring any budget amendments necessary to the attention of the Board to allow sufficient time to file the amendment with the county auditor no later than May 31 of each year.
Approved: 6/9/97 Reviewed: 10/00 Revised: 12/21
11/06
12/08
09/18
Legal Reference: Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (1995).
Cross Reference: 214 Public Hearings
703 Budget
704 Revenue
705 Expenditures
The budget of the school district shall be the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified. It shall be the responsibility of the superintendent to operate the school district within the budget.
Legal Reference: Iowa Code § 24.9 (1995).
Cross Reference: 703 Budget
704 Revenue
Approved: 6/9/97 Reviewed: 10/00
11/06
12/08
09/18
12/21
GOVERNMENTAL FUND BALANCES
General
The board strives to maintain adequate fund balances and reserves in order to:
Reporting Fund Balances
The board shall engage in accounting and financial reporting procedures in compliance with the Governmental Accounting Standards Board’s Statement No. 54(“GASB 54”).
Pursuant to GASB 54, governmental fund balances shall be identified for purposes of reporting as one of the following types of funds:
Governmental fund balances shall first be distinguished based upon whether the fund balance is nonspendable, as defined above, and then shall be distinguished based upon whether the fund balance is restricted, classified, assigned or unassigned, all as defined above.
Governmental fund balances shall be identified at the highest category of identification possible, regardless of whether the fund balance also fits into a lower category of identification(i.e., a PPEL fund balance should be reported as “restricted,” even if a separate Board action “committed” a portion of the PPEL fund balance to a specific purpose).
Governmental fund balances identified as committed fund balances after the end of the fiscal year, the amount shall be reflected as assigned on the balance sheet for that year.
Authority to Commit or Assign Fund Balances
The Board shall have the authority to determine whether a governmental fund balance in the District’s general fund is committed and/or assigned, both as defined above. The Board delegates to the superintendent and/or the Board secretary, the authority to assign a fund balance in the District’s general fund to be used for a specific purpose.
The Board shall take formal board action prior to committing a fund balance, modifying the commitment of a fund balance or removing the commitment of a fund balance. The Board shall approve by a majority vote the commitment of a fund balance, the modification of the commitment of a fund balance and the removal of the commitment of a fund balance. The Board shall take action to commit a fund balance prior to the end of each fiscal year in which the original committed amount is determined. The Board may take action to commit a fund balance without determining the exact amount of the committed fund balance prior to the end of the fiscal year, provided the intended committee purpose is identified prior to the end of the fiscal year and the exact amount of the committed fund balance is determined after the end of the fiscal year.
Spending Fund Balances
Pursuant to GASB 54 and absent any other specific direction in place at the District, the District shall spend and/or reduce governmental fund balances in the following order: restricted fund balance, committed fund balance, assigned fund balance and unassigned fund balance.
Approved: 02/13
Reviewed: 09/18
12/21
Revenues of the school district shall be received by the board treasurer. Other persons receiving revenues on behalf of the school district shall promptly turn them over to the board treasurer.
Revenue, from whatever source, shall be accounted for and classified under the official accounting system of the school district. It shall be the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner. School district funds from all sources shall not be used for private gain or political purposes.
Tuition fees received by the school district shall be deposited in the general fund. The tuition fees for kindergarten through twelfth grade during the regular academic school year shall be set by the Board based upon the superintendent's recommendation in compliance with current law. Tuition fees for summer school, driver's education and adult education shall be set by the Board prior to the offering of the programs.
The Board may charge materials fees for the use or purchase of educational materials. Materials fees received by the school district shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the Board when materials fees will be charged and the amount of the materials fees. (Policy 503.3)
Rental fees received by the school district for the rental of school district equipment or facilities shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the Board a fee schedule for renting school district property. (Policy 905.1)
Proceeds from the sale of real property shall be placed in the Physical Plant and Equipment Levy(PPEL)fund. The proceeds from the sale of other school district property shall be placed in the general fund.
The Board may claim exemption from the law prohibiting competition with private enterprise for the following activities:
· Goods and services directly and reasonably related to the educational mission;
· Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;
· Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;
· Goods and services which are not otherwise available in the quantity or quality required by the school district;
· Sponsoring or providing facilities for fitness and recreation;
· Food service and sales; and,
· Sale of books, records, tapes, software, educational equipment, and supplies.
It shall be the responsibility of the superintendent to bring to the Board's attention additional sources of revenue for the school district.
Legal Reference: Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .13; 297.9-.12, .22; 301.1 (1995).
Cross Reference: 701.1 Depository of Funds
703 Budget
803 Selling and Leasing
905 Use of School District Facilities & Equipment
Approved: 6/9/97 Reviewed: 11/00
11/06
12/08
09/18
12/21
The Board may conduct an election for the authority to issue bonded indebtedness. Revenues generated from an approved bond issue shall be used only for the purpose stated on the ballot. Use of excess funds in the account for another purpose requires the approval of the voters in the school district community.
Revenues received from the issuing of bonded indebtedness shall be deposited into Secure an Advanced Vision for Education or Physical Plan and Equipment Levy Fund(SAVE/PPEL).
Legal Reference: Iowa Code §§ 74-76; 278.1; 291.13; 298 (1995).
Cross Reference: 701 Financial Accounting System
704 Revenue
Approved: 6/9/97 Reviewed: 11/06 Revised: 11/00
12/08 12/21
09/18
POST-ISSUANCE COMPLIANCE POLICY FOR
TAX-EXEMPT OBLIGATIONS
1. Compliance Coordinator:
a) The Treasurer ("Coordinator") shall be responsible for monitoring post-issuance compliance.
b) The Coordinator will maintain a copy of the transcript of proceedings in connection with the issuance of any tax-exempt obligations. Coordinator will obtain such records as are necessary to meet the requirements of this policy.
c) The Coordinator shall 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 policy.
d) Training and education of Coordinator will be sought and implemented upon the occurrence of new developments and upon the hiring of new personnel to implement this policy.
2. Financing Transcripts. The Coordinator shall confirm the proper filing of an 8038 Series return, and maintain a transcript of proceedings for all tax-exempt obligations issued by the District, including but not limited to all tax-exempt bonds, notes and lease-purchase contracts. Each transcript shall be maintained until eleven (11) years after the tax-exempt obligation it documents has been retired. Said transcript shall include, at a minimum:
a) Form 8038s;
b) minutes, resolutions, and certificates;
c) certifications of issue price from the underwriter;
d) formal elections required by the IRS;
e) trustee statements;
f) records of refunded bonds, if applicable;
g) correspondence relating to bond financings; and
h) reports of any IRS examinations for bond financings.
3. Proper Use of Proceeds. The Coordinator shall review the resolution authorizing issuance for each tax-exempt obligation issued by the District, and that the District shall:
a) obtain a computation of the yield on such issue from the 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 does not exceed the yield to which such investments are restricted;
i) maintain records related to any investment contracts, credit enhancement transactions, and the bidding of financial products related to the proceeds;
4. Timely Expenditure and Arbitrage/Rebate Compliance. The Coordinator shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the District and the expenditure records provided in Section 2 of this policy, 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) if the District does not meet the “small issuer” exception for said obligation, 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;
c) not less than 60 days prior to a required expenditure date confer with bond counsel and a rebate consultant if the District will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate; and
d) in the event the District fails to meet a temporary period or rebate exception:
i. 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;
ii. arrange for timely computation and payment of “yield reduction payments” (as such term is defined in the Code and Treasury Regulations), if applicable.
5. Proper Use of Bond Financed Assets. The Coordinator 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) with respect to each bond financed asset, the Coordinator will monitor and confer with bond counsel with respect to all proposed:
i. management contracts,
ii. service agreements,
iii. research contracts,
iv. naming rights contracts,
v. leases or sub-leases,
vi. joint venture, limited liability or partnership arrangements,
vii. sale of property; or
viii. 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 (3) years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and
d) In the event the 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, the Coordinator shall contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12.
6. General Project Records. For each project financed with tax-exempt obligations, the Coordinator shall maintain, until three (3) years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:
a) appraisals, demand surveys or feasibility studies,
b) applications, approvals and other documentation of grants,
c) depreciation schedules,
d) contracts respecting the project.
7. Advance Refundings. The Coordinator, shall be responsible for the following current, post issuance and record retention procedures with respect to advance refunding bonds:
a) Identify and select bonds to be advance refunded with advice from internal financial personnel, and a financial advisor;
b) The Coordinator shall identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;
c) The Coordinator shall review the structure with the input of the financial advisor and bond counsel, of advance refunding issues prior to the issuance to ensure (i) that the proposed refunding is permitted pursuant to applicable federal tax requirements if there has been a prior refunding of the original bond issue; (ii) that the proposed issuance complies with federal income tax requirements which might impose restrictions on the redemption date of the refunded bonds; (iii) 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 (iv) 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) The Coordinator shall collect and review data related to arbitrage yield restriction and rebate requirements for advance refunding bonds. To ensure such compliance, the Coordinator 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) The Coordinator shall, whenever possible, purchase 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 Coordinator shall, in consultation with bond counsel and the financial advisor, comply with IRS regulations.
f) To the extent as issuer elects to the purchase a guaranteed investment contract, the Coordinator shall ensure, after input from bond counsel, compliance with any bidding requirements set forth by the IRS regulations.
g) In determining the issue price for any advance refunding issuance, the Coordinator shall obtain and retain issue price certification by the purchasing underwriter at closing.
h) After the issuance of an advance refunding issue, the Coordinator shall ensure timely identification of violations of any federal tax requirements and engage bond counsel in attempt to remediate same in accordance with IRS regulations.
8. Continuing Disclosure. The Coordinator 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 Coordinator 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 ten (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.
Approved: 3-16-15 Reviewed: 5.16.22
School district funds in excess of current needs shall be invested in compliance with this policy. The goals of the school district's investment portfolio in order of priority are:
· To provide safety of the principal;
· To maintain the necessary liquidity to match expected liabilities; and
· To obtain a reasonable rate of return.
In making investments, the school district shall exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program.
School district funds are monies of the school district, including operating funds. "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt. When investing operating funds, the investments must mature within three hundred and ninety-seven days or less. When investing funds other than operating funds, the investments must mature according to the need for the funds.
The Board authorizes the treasurer to invest funds in excess of current needs in the following investments.
· Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;
· Iowa Schools Joint Investment Trust Program (ISJIT); and,
· Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.
It shall be the responsibility of the treasurer to oversee the investment portfolio in compliance with this policy and the law.
The treasurer shall be responsible for reporting to and reviewing with the Board at its regular meetings the investment portfolio's performance, transaction activity and current investments.
It shall be the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing investment business with the school district.
It shall also be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices. The investment practices shall be designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.
Legal Reference: Iowa Code §§ 11.2, .6; 12.62; 12B.10; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123 (1995).
Cross Reference: 206.4 Treasurer
704 Revenue
Approved: 6/9/97 Reviewed: 11/00
11/06
12/08
09/18
12/21
The Board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district. The Board shall have sole authority to determine whether the gift furthers the interests of the school district.
Gifts, grants, and bequests shall be approved by the Board. Once it has been approved by the Board, a board member or the superintendent may accept the gift, grant or bequest on behalf of the school district.
Gifts, grants, and bequests once accepted on behalf of the school district shall become the property of the school district. Gifts, grants, and bequests shall be administered in accordance with terms, if any, agreed to by the Board.
Legal Reference: Iowa Code §§ 279.42; 565.6 (1995).
Cross Reference: 217 Gifts to Board of Directors
402.4 Gifts to Employees
508.1 Class or Student Group Gifts
Approved: 6/9/97 Reviewed: 11/00 Revised: 12/21
11/06
12/08
09/18
STUDENT ACTIVITIES FUND
Revenue raised by students or from student activities shall be deposited and accounted for in the student activities fund. This revenue is the property of and shall be under the financial control of the Board. Students may use this revenue for purposes approved by the building principal.
Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the Board and under the specific control of the building principal. They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.
It shall be the responsibility of the board secretary to keep student activity accounts up-to-date and complete.
Any unencumbered class or activity account balances will automatically revert to the activity fund when a class graduates or an activity is discontinued.
Legal Reference: Iowa Code §§ 11.23; 279.8 (1995).
Cross Reference: 504 Student Activities
701 Financial Accounting System
Approved: 6/9/97 Revised: 12/98 Reviewed: 11/00
11/06
12/08
09/18
12/21
Code No. 705.1
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.
Goods and Services
The Board shall enter into goods and services contract(s) as the board deems to be in the best interest of the school district. It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval 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:
In the event that only one quotation or bid is submitted, the board may proceed if the quotation or bid meets the contract award specifications.
The contract award shall be based on the total cost considerations including, but not limited to the following:
Public Improvement Projects
The board shall enter into public improvement contract(s) as the board deems to be in the best interest of the school district. “Public improvement” means “a building or construction work which is constructed under the control of a governmental entity and is paid for in whole or in part with funds of the governmental entity and is paid for in whole or in part with funds of the governmental entity, including a building or improvement constructed or operated jointly with any public or private agency.”
The district shall follow all requirements, timelines, and processed detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive contracts exceeding the minimum threshold stated inlaw. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations , the district may nevertheless proceed with either of these processes, if it so chooses.
The award of all contracts for the public improvements 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.
The superintendent may develop an administrative process to implement this policy.
Approved 6/9/97 Revised: 12/21
Legal Reference: Iowa Code §§ 18.6(9); 23A; 28E.20; 72.3; 73; 73A; 285.10(3), .10(7); 301 (1995).
261 I.A.C. 54.
281 I.A.C. 43.25.
481 I.A.C. 25.
1984 Op. Att'y Gen. 115.
1974 Op. Att'y Gen. 171.
Cross Reference: 705 Expenditures
801.4 Site Acquisition
802 Maintenance, Operation and Management
803 Selling and Leasing
PROCUREMENT & PURCHASING PROCEDURES - FEDERAL FUNDS
In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required.
Rules for procuring with federal funds are located in Uniform Grant Guidance in Title 2 Code of Federal Regulation (C.F.R.) Grants and Agreements, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, also known as the “Uniform Guidance.” For procurement, all non-Federal entities must follow 2 CFR Part 200 Subsections §200.318 General procurement standards through §200.326, and Appendix II required contract provisions. Accessible online at: https://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl
When federal, state, and local requirements conflict, the strictest requirement will be followed.
Federal cost principles are found in 2 CFR Part 200 Subpart E, accessible online at 2 CFR PART 200 SUBPART E.
No District employee, officer, or agent may participate in the selection, award and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. District officers, employees, and agents may neither solicit for accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. Violation of this requirement may result in disciplinary action for the District employee, officer, or agent.
All vendors and/or contractors paid with federal funds shall be checked for suspension and debarment on www.sam.gov. Documentation of this check will be retained with procurement and grant records. The District shall not enter into transactions with parties that are debarred, suspended, or otherwise ineligible for participation in federal assistance programs or activities.
The District shall take all necessary affirmative steps as required by federal law to assure
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, when applicable, to follow these steps with respect to subcontractors.
Procurement for contracts paid with federal funds may be conducted by noncompetitive proposals when one or more of the following circumstances apply: (1) the item is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency expressly authorizes noncompetitive proposals; or (4) competition is inadequate after solicitation of a number of sources.
Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
In addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable.
(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.
Approved : 9.21.2020
Generally, the school district shall not purchase items on behalf of employees. The school district may in unusual and unique circumstances do so. It shall be within the discretion of the Board to determine when unique and unusual circumstances exist.
No purchase shall be made unless the employee has paid the school district prior to the order being placed and the employee has agreed to be responsible for any taxes or other expenses due.
Legal Reference: Iowa Code § 279.8 (1995).
Cross Reference: 703 Budget
Approved: 6/9/97 Reviewed: 09/18
12/21
The Board authorizes the issuance of warrants for payment of claims against the school district for goods and services. The Board will allow the warrants after the goods and services have been received and accepted in compliance with board policy and the claims audited by the Board.
Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, and payment of salaries pursuant to the terms of a written contract may be paid by the board treasurer prior to formal audit and approval by the Board. In addition the treasurer, upon approval of the board president, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D. and other verified bills filed with the secretary when the Board is not in session prior to payment of these claims and prior to audit and approval by the Board. The board treasurer shall examine the claims and verify bills.
The treasurer shall determine that the claims presented to the Board are in order and are legitimate expenses of the school district. It shall be the responsibility of the treasurer to bring claims to the Board.
The board president and board treasurer 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 shall be the responsibility of the superintendent to develop the administrative regulations regarding this policy.
Legal Reference: Iowa Constitution, Art. III § 31.
Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (1995).
281 I.A.C. 12.3(1).
1980 Op. Att'y Gen. 102, 160, 720.
1976 Op. Att'y Gen. 69.
1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
1936 Op. Att'y Gen. 375.
Cross Reference: 705 Expenditures
Approved: 6/9/97 Reviewed: 09/18 Revised: 11/00
12/21
Appropriate Use of Public Funds Policy
The Board acknowledges that expenditures and use of District resources may be needed to support the decision-making process in conducting district business, promote more efficient time frames for conducting business, promulgate a productive working climate, improve personnel wellbeing and morale, and nurture a positive learning environment. To serve these purposes, the Board supports appropriate expenditures and use of District resources for attainment of the District mission and strategic goals for official District activities and business.
The superintendent of designee may approve payment for the following expenditures:
The superintendent is responsible for administrative regulations that define implementation of this policy.
Adopted: 03/18 Reviewed: 09/18
12/21
MEAL CHARGES
In accordance with state and federal law, the Estherville Lincoln Central Community Schools 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 family meal account. When the balance reaches $0.00 a student may charge no more than $25.00 to this account. When an account reaches this limit, a student shall not be allowed to charge further meals or a la carte items until the negative account balance is paid. Families may add money to student accounts by electronic payment through PaySchools or by paying at the school office in cash, money order or personal check.
Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases (such as morning or afternoon milk). ALL students with outstanding meal charge debt shall be allowed to purchase a meal if the student pays for the meal when it is received. Due to privacy issues, an alternative meal will not be served and parents with a negative family meal account shall provide a suitable meal for their child(ren).
Employees and their families shall not be allowed to charge for meals. When an account reaches this limit, an employee shall not be allowed to charge further meals or a la carte items until payment is made to the family or individual employee's account.
Negative Account Balances
The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with families to resolve the matter of unpaid charges. Families will be notified of an outstanding negative balance once the negative balance reaches $10.00. Families will be notified by the District’s automated calling system. Negative balances of more than $25.00, not paid prior to the end of the month 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.
Communication of the Policy
The policy and supporting information regarding meal charges shall be provided in writing to:
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.
Cross Reference: 710.1 School Food Program
710.2 Free or Reduced Cost Meals Eligibility
710.3 Vending Machine
Approved 04/17 Reviewed 09/18 Revised
The payroll period for the school district shall be monthly, with all employees being paid on the 20th day of each month. If this day is a holiday or weekend, the payroll shall be paid on the last working day prior to the holiday or weekend.
It shall be the responsibility of the central office to issue payroll to employees in compliance with this policy.
The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the Board regarding payroll periods of such employees shall be followed.
Legal Reference: Iowa Code §§ 20.9; 91A.2(4), .3 (1995).
Cross Reference: 706.2 Payroll Deductions
Approved: 6/9/97 Reviewed: 05/22 Revised: 05/22
Ease of administration shall be the primary consideration for payroll deductions, other than those required by law. Payroll deductions shall be made for federal income tax withholdings, Iowa income tax withholdings, social security, and the Iowa Public Employees' Retirement System.
Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage, and/or tax sheltered annuity programs. Requests for these deductions shall be made in writing to the superintendent. Requests for purchase or change of tax-sheltered annuities may be made in September and January.
It shall be the responsibility of the superintendent to determine which additional payroll deductions will be allowed.
The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the Board regarding payroll deductions of such employees shall be followed.
Legal Reference: Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16; 422 (1995).
Cross Reference: 406.6 Licensed Employee Tax Shelter Programs
412.4 Classified Employee Tax Shelter Programs
706.1 Payroll Periods
Approved: 6/9/97 Reviewed: 12/21
The board secretary and treasurer shall report to the board each month about the receipts, disbursements and balances of the various funds. This report shall be in written form and sent to the Board with the agenda for the board meeting.
Legal Reference: Iowa Code §§ 279.8; 291.7 (1995).
Cross Reference: 206.3 Secretary
210.1 Annual Meeting
707 Fiscal Reports
Approved: 6/9/97 Reviewed: 12/21
TREASURER'S ANNUAL REPORT
At the annual meeting, the treasurer shall give the annual report stating the amount held over, received, paid out, and on hand in each of the funds. This report shall be in written form and sent to the Board with the agenda for the board meeting. The treasurer shall also furnish the Board with a sworn statement from each depository showing the balance then on deposit.
It shall be the responsibility of the treasurer to submit this report to the Board annually.
Legal Reference: Iowa Code §§ 279.31, .33 (1995).
Cross Reference: 206.4 Treasurer
210.1 Annual Meeting
707 Fiscal Reports
Approved: 6/9/97 Reviewed: 12/21 Revised: 12/00
PUBLICATION OF FINANCIAL REPORTS
Each month the schedule of bills allowed by the Board shall be published in a newspaper designated as a newspaper for official publication. Annually, the total salaries paid to employees regularly employed by the school district shall also be published in a newspaper designated as a newspaper for official publication.
It shall be the responsibility of the business manager to publish these reports in a timely manner.
Legal Reference: Iowa Code § 279.35, .36; 618 (1995).
1952 Op. Att'y Gen. 133.
Cross Reference: 206.3 Secretary
Approved: 6/9/97 Reviewed: 12/21
To review the funds and accounts of the school district, the Board shall employ an auditor to perform an annual audit of the financial affairs of the school district. The superintendent shall use a request for proposal procedure in selecting an auditor. The administration shall cooperate with the auditors.
Legal Reference: Iowa Code § 11.6 (1995).
Cross Reference: 701 Financial Accounting System
Reviewed: 12/21
INTERNAL CONTROLS
The Board expects all board members, employees, volunteers, consultants, vendors, contractors, students and other parties maintaining any relationship with the school district to act with integrity, due diligence, and in accordance with all laws in their duties involving the school district’s resources. The board is entrusted with public dollars and no one connected with the school district should do anything to erode that trust.
Internal control is the responsibility of all employees of the school district. The superintendent, business manager and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board. Administrators shall be alert for any indication of fraud, financial impropriety, or irregularity within the administrator’s area of responsibility.
Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, and the superintendent. The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies, including law enforcement officials, as the superintendent may deem appropriate.
Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge.
In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board vice-president, who shall be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.
Upon approval of the board, the superintendent, may contact the State Auditor or elect to employ the school district’s auditing firm or State Auditor to conduct a complete or partial forensic/internal control/SAS99 audit annually or otherwise as often as deemed necessary. The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district. The superintendent, shall ensure the State Auditor is notified of any suspected embezzlement or theft pursuant to Iowa law. In the event, there is an investigation, records will be maintained for use in the investigation. Individuals found to have altered or destroyed records will be subject to disciplinary action, up to, and including termination.
Legal References: American Competitiveness and Corporate Accountability Act of 2002,
Pub. L. No. 107-204.
Iowa Code ch. 11, 279.8 (2005).
Cross References: 707.6 Audit Committee
Approved: 4/11 Revised __________ Reviewed 12/21
INTERNAL CONTROLS PROCEDURES
Fraud, financial improprieties, or irregularities include, but are not limited to:
The superintendent, shall investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts. All employees involved in the investigation shall be advised to keep information about the investigation confidential.
If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or board vice-president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel. The final disposition of the matter and any decision to file or not file a criminal complaint or to refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with district legal counsel. The results of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate right to know until the results are made public.
Approved: 4/11 Revised __________ Reviewed 12/21
CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS
School district records shall be housed in the central administration office of the school district. It shall be the responsibility of the superintendent to oversee the maintenance and accuracy of the records. The following records shall be kept and preserved according to the schedule below:
· Secretary's financial records Permanently
· Treasurer's financial records Permanently
· Minutes of the Board of Directors Permanently
· Annual audit reports Permanently
· Annual budget Permanently
· Permanent record of individual pupil Permanently
· Records of payment of judgments against
the school district 20 years
· Bonds and bond coupons 10 years
· Written contracts 10 years
· Cancelled warrants, check stubs, bank
statements, bills, invoices, and
related records 5 years
· Recordings of closed meetings 1 year
· Program grants As determined by the grant
· Nonpayroll personnel records 7 years follwing employee separation from the District
· Payroll records 3 years
Employees' records shall be housed in the central administration office of the school district. The employees' records shall be 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 shall be conducted annually under the supervision of the superintendent. This report shall be filed with the central office.
A perpetual inventory shall be maintained on consumable property of the school district.
The permanent and cumulative records of students currently enrolled in the school district shall be housed in the central administration office of the attendance center where the student attends. Permanent records must be housed in a fireproof vault. The building administrator shall be responsible for keeping these records current. Records of students who have graduated or are no longer enrolled in the school district shall be housed in the central administration office of the attendance center where the student attends.. These records will be maintained by the principal.
The superintendent may microfilm or microfiche school district records and may destroy paper copies of the records if they are more than three years old. A properly authenticated reproduction of a microfilmed record meets the same legal requirements as the original record.
Legal Reference: City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988).
City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980).
Iowa Code §§ 22.3, .7; 279.8, .15, .16; 304 (1995).
281 I.A.C. 12.3(6).
Cross Reference: 206.3 Secretary
215 Board of Directors' Records
401.5 Employee Records
506 Student Records
901 Public Examination of School District Records
Approved: 6/9/97 Reviewed: 12/00 Revised: 12/21
11/06
12/08
09/18
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 for the replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program shall be reviewed once every three years.
The school district will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss would not significantly affect the operation of the education program or financial condition of the school district.
The Board may retain a private appraisal agency for inventory and appraisal value services. An itemized statement of the appraised value of school district facilities shall be kept. The approval shall be updated at least once every five years. Insurance will only be purchased through legally licensed Iowa insurance agents.
Administration of the insurance program, placing the insurance coverage and loss prevention activities shall be the responsibility of the superintendent. The business manager shall be responsible for maintaining property appraisals and inventories, processing claims and maintaining loss records.
It shall be the responsibility of the superintendent to recommend, when necessary, the use of a private appraisal agency and make recommendations to the Board for the purchase of additional insurance coverage.
Legal Reference: Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 517A.1; 670.7 (1995).
1974 Op. Att'y Gen. 171.
1972 Op. Att'y Gen. 676.
Cross Reference: 205 Board Member Liability
709 Insurance Program
804 Safety Program
Approved: 6/9/97 Reviewed: 12/00 Revised: 12/21
11/06
12/08
09/18
The board secretary and business manager, as well as any employee of the district who is assigned to receive and dispense school funds, may be bonded individually or covered by a blanket bond at the direction of the Board.
The cost of all bonds shall be borne by the district.
Legal Reference: Iowa Code Sections 291.2; 291.3
Approved: 12/00 Reviewed: 12/21
The school district will operate a school lunch and breakfast program in each attendance center. The school food program services will include hot lunches through participation in the National School Lunch Program and supplementary foods for students during the school day. Students may bring their lunches from home and purchase milk or juice and other incidental items.
School food service facilities are provided to serve students and employees when school is in session and during school-related activities. They may also be used under the supervision of the 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 board policy.
The school food program is operated on a nonprofit basis. The revenues of the school food program will be used only for paying the regular operating costs of the school food program. Supplies of the school food program shall only be used for the school food program.
The Board will set, and periodically review, the prices for school lunches, breakfast and special milk programs. It shall be the responsibility of the superintendent to make a recommendation regarding the prices of school lunch, breakfast and milk.
It shall be the responsibility of the director to administer the program and to cooperate with the superintendent for the proper functioning of the school food program.
Legal Reference: 42 U.S.C. §§ 1751 et seq. (1988).
7 C.F.R. Pt. 210 et seq. (1993).
Iowa Code ch. 283A (1995).
281 I.A.C. 58.
Cross Reference: 710 School Food Services
905 Use of School District Facilities and Equipment
Approved: 6/9/97 Reviewed: 12/21
Students enrolled and attending school in the school district, who are unable to afford the special milk program, the cost or a portion of the cost of the school lunch, breakfast and supplemental foods, will be provided the school food program services at no cost or at a reduced cost.
It shall be the responsibility of school district personnel to determine if a student qualifies for free or reduced cost school food services. Students, whom the principal believes are improperly nourished, will not be denied the school food program services simply because the paperwork has not been completed.
Employees, students and others will be required to purchase meals consumed.
It shall be the responsibility of the superintendent to develop administrative regulations for implementing this policy.
Legal Reference: 42 U.S.C. §§ 1751 et seq. (1988).
7 C.F.R. Pt. 210 et seq. (1993).
Iowa Code ch. 283A (1995).
281 I.A.C. 58.
Cross Reference: 710 School Food Services
Approved: 6/9/97 Reviewed: 12/21
Food served or purchased by students during the school day and food served or purchased for other than special circumstances shall be approved by the superintendent. Vending machines in the school building shall be the responsibility of the building principal. Purchases from the vending machines, other than juice machines, shall not be made during the lunch periods. Purchases from the vending machines shall follow the Wellness Policy (507.10),
It shall be the responsibility of the superintendent to develop administrative regulations for the use of vending machines and other sales of food to students.
Legal Reference: 42 U.S.C. §§ 1751 et seq. (1988).
7 C.F.R. Pt. 210 et seq. (1993).
Iowa Code ch. 283A (1995).
281 I.A.C. 58.
Cross Reference: 504.5 Student Fund Raising
710 School Food Services
Approved: 6/9/97 Reviewed: 12/21
MEAL CHARGES
In accordance with state and federal law, the Estherville Lincoln Central Community Schools 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 family meal account. When the balance reaches $0.00 a student may charge no more than $25.00 to this account. When an account reaches this limit, a student shall not be allowed to charge further meals or a la carte items until the negative account balance is paid. Families may add money to student accounts by electronic payment through PaySchools or by paying at the school office in cash, money order or personal check.
Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases (such as morning or afternoon milk). ALL students with outstanding meal charge debt shall be allowed to purchase a meal if the student pays for the meal when it is received. Due to privacy issues, an alternative meal will not be served and parents with a negative family meal account shall provide a suitable meal for their child (ren).
Employees and their families shall not be allowed to charge for meals. When an account reaches this limit, an employee shall not be allowed to charge further meals or a la carte items until payment is made to the family or individual employee's account.
Negative Account Balances
The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with families to resolve the matter of unpaid charges. Families will be notified of an outstanding negative balance once the negative balance reaches $10.00. Families will be notified by the District’s automated calling system. Negative balances of more than $25.00, not paid prior to the end of the month 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.
Communication of the Policy
The policy and supporting information regarding meal charges shall be provided in writing to:
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.
Cross Reference: 710.1 School Food Program
710.2 Free or Reduced Cost Meals Eligibility
710.3 Vending Machine
Approved 04/17 Reviewed 12/21 Revised
All students living more than two miles from their designated school attendance center and outside of the city limits shall receive transportation to and from their attendance center at the expense of the school district.
Should the ELC Board decide to offer an In-Town Shuttle Bus, it will be available for all TK-4 grade students who register for the optional transportation during Fall Registration or with the District Transportation Office. Students in grades 5-12 will not be permitted to utilize this optional In-town Shuttle transportation. The District reserves the right to permit a student in grades 5-12 on the in-town shuttle bus in extenuating circumstances and through the consultation of building principals, transportation director and superintendent. District shuttle bus options, including boundaries, will be reviewed annually.
Costs associated with required specialized transportation or other required transportation in the student's individual education plan, other than to and from the child's home, and transportation to and from a special education instructional program shall be borne by the special education program. Required unique transportation according to the student's individualized education plan to and from the student's home to the special education program shall be the expense of the school district whether provided by the school district or by the parent.
Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district. The Board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable. It shall be within the discretion of the Board to determine such conditions. Parents, who transport their children at the expense of the school district, shall be reimbursed at the rate per mile set by the state. A student may be required at the Board's discretion to meet a school bus vehicle without reimbursement up to three-fourths of a mile.
Transportation arrangements made with a neighboring school district shall follow the terms of the agreement. Students, who choose to attend a school in a school district other than their resident school district, shall provide transportation to and from the school at their own expense.
Legal Reference: 20 U.S.C. §§ 1401, 1701 et seq. (1988).
34 C.F.R. Pt. 300 et seq. (1993).
Iowa Code §§ 256B.4; 285; 321 (1995).
281 I.A.C. 41.8; 43.
Cross Reference: 501.16 Homeless Children and Youth
603.3 Special Education
711 Transportation
Approved: 6/9/97 Revised: 01/22
STUDENT CONDUCT ON SCHOOL TRANSPORTATION
Students utilizing school transportation shall conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school vehicle driver and the other passengers. Students who fail to behave in an orderly manner will be subject to disciplinary measures.
The driver shall have the authority to maintain order on the school vehicle. It shall be the responsibility of the driver to report repeated misconduct to the building administrator and the parents.
The Board supports the use of video cameras on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events, if necessary. The video cameras will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding. The videotapes are student records subject to school district confidentiality, board policy and administrative regulations.
For repeated poor conduct, the building principal shall have the authority to suspend transportation privileges of the student or impose other appropriate discipline. For any incidents termed as dangerous to the safety of the bus and its passengers, the bus driver has the authority to remove the student from the bus. The driver shall report the incident to the principal who shall determine the next appropriate course of action.
It shall be 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 (1995).
Cross Reference: 503 Student Discipline
506 Student Records
Approved: 6/9/97 Reviewed: 12/21 Revised: 2/01
All persons riding in school district vehicles shall adhere to the following rules. The driver, sponsor or chaperones are to follow the school bus discipline procedure for student violations of this policy. Video cameras may be in operation on the school buses.
1. Bus riders shall be at the designated loading point before the bus arrival time, weather permitting.
2. Bus riders shall wait until the bus comes to a complete stop before attempting to enter.
3. Riders must not extend arms or heads out of the windows at any time.
4. Aisles must be kept cleared at all times.
5. All bus riders shall load and unload through the right front door. The emergency door is for emergencies only.
6. A bus rider will depart from the bus at the designated point unless written permission to get off at a different location is given to the driver.
7. A rider may be assigned a seat by the driver.
8. Riders who damage seats or other equipment will reimburse the district for the cost of the repair or replacement.
9. Riders are not permitted to leave their seats while the vehicle is in motion.
10. Waste containers are provided on all buses for bus riders' use.
11. Permission to open windows must be obtained from the driver.
12. Classroom conduct is to be observed by students while riding the bus except for ordinary conversation.
13. The driver is in charge of the students and the vehicle, and the driver is to be obeyed promptly and cheerfully.
14. Students shall assist in looking after the safety and comfort of younger students.
15. A bus rider who must cross the roadway to board or depart from the bus shall pass in front of the bus (no closer than 10 feet), look in both directions and proceed to cross the road or highway only on signal from the driver.
16. Students shall not throw objects about the vehicle nor out through the windows.
17. Shooting paper wads, squirt guns or other material in the vehicle is not permitted.
18. Students shall keep feet off the seats.
19. Roughhousing in the vehicle is prohibited.
20. Students shall refrain from crowding or pushing.
21. The use or possession of alcohol, tobacco or look-alike substances is prohibited in the vehicle.
22. The Good Conduct Rule is in effect.
23. Seat belts shall be worn at all times when riding in school vehicles, including busess, equipped with them.
Approved: 6/9/97 Reviewed: 2/01 Revised: 12/21
11/06
12/08
09/18
The Board supports the use of video cameras on school buses, if necessary, as a means to monitor and maintain a safe environment for students and employees. The video cameras may be used on buses used for transportation to and from school, field trips, curricular events and extracurricular events. The contents of the videotapes may be used as evidence in a student disciplinary proceeding.
Student Records
The content of the videotapes is a student record subject to board policy and administrative regulations regarding confidential student records. Only those persons with a legitimate educational purpose may view the videotapes. In most instances, those individuals with a legitimate educational purpose may be the superintendent, building principal, transportation director, bus driver and special education staffing team. A videotape recorded during a school-sponsored trip, such as an athletic event, may also be accessible to the sponsor or coach of the activity. If the content of the videotape becomes the subject of a student disciplinary proceeding, it may be treated like other evidence in the proceeding.
Notice
The school district will annually provide the following notice to students and parents:
The Estherville Lincoln Central Community School District Board of Directors has authorized the use of video cameras on school district buses. The video cameras will be used to monitor student behavior to maintain order on the school buses to promote and maintain a safe environment. Students and parents are hereby notified that the content of the videotapes may be used in a student disciplinary proceeding. The content of the videotapes are confidential student records and will be retained with other student records. Videotapes will only be retained if necessary for use in a student disciplinary proceeding or other matter as determined necessary by the administration. Parents may request to view videotapes of their child if the videotapes are used in a disciplinary proceeding involving their child.
The following notice will also be placed on all school buses equipped with a video camera:
This bus is equipped with a video/audio monitoring system.
Review of Videotapes
The school district shall review videotapes when necessary as a result of an incident reported by a bus driver or student. However, the Director of Transportation may randomly review any and all tapes at his/her discretion. Videotapes will be recirculated after 30 days.
Viewing of videotapes is limited to the individuals having a legitimate educational purpose. A written log will be kept of those individuals viewing the videotapes stating the time, name of individual viewing and the date the videotape was viewed.
Video Monitoring System
Video cameras will be rotated randomly on school district buses.
Determination of how video cameras will be used and which school buses will be equipped with video equipment will be made by the superintendent in consultation with the building principals and transportation director.
Student Conduct
Students are prohibited from tampering with the video cameras on the school buses. Students found in violation of this regulation shall be disciplined in accordance with the school district discipline policy and Good Conduct Rule and shall reimburse the school district for any repairs or replacement necessary as a result of the tampering.
Approved: 6/9/97 Reviewed: 12/21
The Board, in its discretion, may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.
Students participating in extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent. Students attending extracurricular events, other than those held at the school district facilities may be transported to the extracurricular event by school district transportation vehicles.
Students, who are provided transportation in school district transportation vehicles for extracurricular events, shall ride both to and from the event in the school vehicle unless arrangements have been made with the building principal/activities director prior to the event. A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.
Legal Reference: Iowa Code §§ 256B.4; 285.1-.4; 321 (1995).
281 I.A.C. 41.8; 43.
Cross Reference: 504 Student Activities
711 Transportation
Approved: 6/9/97 Reviewed: 12/21
The Board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students. Nonresident students paying tuition may be, and resident students attending a nonpublic school accredited by the State Department of Education will be, transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation. Nonresident and nonpublic school students shall obtain the permission of the superintendent prior to being transported by the school district.
Parents of resident students who provide transportation for their children attending a nonpublic school accredited by the Iowa Department of Education will be reimbursed at the established state rate. This reimbursement shall be paid only if the school district receives the funds from the state. If less than the amount of funds necessary to fully reimburse parents of the nonpublic students is received by the school district, the funds shall be prorated.
The charge to the nonresident students shall be determined based on the students' pro rata share of the actual costs for transportation. The parents of these students shall be billed for the student's share of the actual costs of transportation. The billing shall be according to the schedule developed by the superintendent. It shall be the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.
Continued transportation of nonresident and nonpublic school students on a public school vehicle route will be subject to resident public school students' transportation needs.
Nonresident and nonpublic school students shall be subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.
Approved: 6/9/97 Reviewed: 12/21
Legal Reference: Iowa Code §§ 285.1-.2, .10, .16 (1995).
ross Reference: 711 Transportation
Only in unusual circumstances will the Board make school district transportation vehicles available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities in the state.
In the event school district transportation vehicles are made available to local nonprofit entities, it shall be the responsibility of the superintendent to develop administrative regulations for application for, use of, and payment for using the school district transportation vehicles.
Legal Reference: Iowa Code §§ 285.1(21), .10(9), (10) (1995).
281 I.A.C. 43.10.
Cross Reference: 711 Transportation
900 Principles and Objectives for Community Relations
Approved: 6/9/97 Reviewed: 12/21
The school district shall conduct school bus safe riding practices instruction and emergency safety drills twice a year for students who utilize school district transportation.
Each school bus vehicle shall have, in addition to the regular emergency safety drill, a plan for helping those students who require special assistance to safety during an emergency. This shall include, but not be limited to, students with disabilities.
School district vehicle drivers are required to attend each safety drill.
Employees shall be responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices. It shall be the responsibility of the superintendent to develop administrative regulations regarding this policy.
Legal Reference: Iowa Code §§ 279.8; 321 (1995).
281 I.A.C. 43.40.
Cross Reference: 503 Student Discipline
507 Student Health and Well-Being
804.2 Warning System and Emergency Plans
Approved: 6/9/97 Reviewed: 12/21
TRANSPORTATION IN INCLEMENT WEATHER
School district buses will not operate when weather conditions due to fog, rain, snow or other natural elements make it unsafe to do so. Because weather conditions may vary around the school district and may change quickly, the best judgment possible will be used with the information available.
The final judgment as to when conditions are unsafe to operate will be made by the superintendent. The superintendent will be assisted by the actual “on location” decisions and reports of the drivers.
Several drivers each year will be specially designated to report weather and road conditions by bus radio when requested to do so. Other drivers 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 d 279.8 (1995)
Cross Reference: 601.2 School Day
Approved: 10/13/97 Reviewed: 12/21
Bus routes must be as efficient and economical as possible under existing conditions. The following guidelines will help provide the parameters through which routes will be provided.
Other considerations:
Approved: 2/01 Reviewed: 12/21