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.

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

Cross Reference:    210.1    Annual Meeting

    206.4    Treasurer [or 206.3, Secretary-Treasurer]

    704.1    Local - State - Federal - Miscellaneous Revenue

Approved     1/10/72                  Reviewed     3-21-18                  Revised     4/09/01              

Policy 701.2 TRANSFER OF FUNDS

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

If all requirements for district use of funds calculated under the teacher leadership supplement are 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 into the district’s flexibility account in accordance with law.

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

Cross Reference:

701.3 Financial Records

703 Budget

704.2 Sale of Bonds

 Approved     1/10/72                  Reviewed     3-21-18                   Revised     11/15/2021        

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

    ∙    Special revenue fund

          --Management Levy fund

          --Public Education and Recreation Levy fund (PERL)

          --Student activity fund

    ∙    Capital projects fund

         --Physical Plant and Equipment Levy fund (PPEL)

         --Secure and Advanced Vision for Education (SAVE)

    ∙    Debt service fund

Proprietary fund type:

    ∙    Enterprise fund

         --School nutrition fund

         --Child care fund

    ∙    Internal service fund

Fiduciary funds:

    ∙    Trust 

         --Expendable trust funds

         --Nonexpendable trust funds

         --Pension trust funds

    ∙    Agency Funds

Account groups:

    ∙    General capital assets account group

    ∙    General long-term debt account group

The general fund is used primarily for the education program.  Special revenue funds are used to account for monies restricted to a specific use by law.  Capital projects funds are used to account for financial resources to acquire or construct major capital facilities (other than those of proprietary funds and trust funds) and to account for revenues from SAVE. A debt service fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.  Proprietary funds account for operations of the school district operated similar to private business, or they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis. Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity.  The account groups are the accounting records for capital assets and long-term debt.

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 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. 

NOTE: For additional information about school district fund structure, please see Chapter 9 of the “Uniform Administrative Procedures for Iowa School District and AEA Officials,” located on the “Uniform Administrative Procedures Manual” section of the Iowa Department of Education’s website. 

Legal Reference:    Iowa Code §§291; 298; 298A.

    281 I.A.C. 98

Cross Reference:    704    Revenue

                          705 Expenditures

Approved        4/9/01              Reviewed   3-21-18                     Reviewed         6/18/14             

The following relevant PK-12 public sector indicators will be provided to the Board annually to better understand the financial trends of the district.  These indicators will be an accurate depiction as of June 30th of the preceding fiscal year and will depict at a minimum of [3] years of data.  

• Total revenues and expenditures by fund and major sources; 

• Financial Solvency Ratio - assigned plus unassigned fund balances divided by total revenue minus AEA flow through;

• Unspent Authorized Budget Ratio - amount of maximum spending authority left at year end after deducting the general fund expenditures incurred during the year;

• Unspent Authorized Balance Ratio Net of Restricted Fund Balances (Categorical Fund Balances) - amount of maximum spending authority left at year end after deducting both the general fund expenditures incurred during the year and the total restricted fund balances (categorical fund balances) at year end;

• Enrollment Trend - funding follows the student so it is important to understand district enrollment numbers;

Staff costs as a percent of total general fund. 

Financial Projections

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

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

1. Unspent Authorized Budget Ratio:  Maintain unspent authorized budget ratio within the [15-20%] target range.  The current year’s projected balance will be discussed with the Board before staffing and other spending decisions are finalized for the succeeding year.

2. Unspent Authorized Budget Net of Restricted Fund Balances (Categorical Balances): Maintain unspent authorized budget ratio net of restricted fund balances (categorical balances) within the [5] % target range. The district will attempt to spend the restricted (categorical) annual allocation in the year received to the extent possible.

3. Solvency Ratio: Maintain an unrestricted, uncommitted general fund balance within the 15-25% target range with [15] % being a minimum goal.  The current year’s projected balance will be discussed with the Board before establishing the succeeding year’s cash reserve levy and before staffing and other spending decisions are finalized.

4. The District will take reasonable steps to achieve a total general fund balance at least equal to its unspent authority.  This enables the District to cash flow its legal spending limit.

Approved  4/17/24          Reviewed                 Revised  

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 shall be prepared annually for the board's review. The budget will 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 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 notice for the Proposed Property Taxes shall be published 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 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 will be 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 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 10 but no more than 20 days prior to the public hearing.

The board will adopt and certify a budget for the operation of the school district to the county auditor by April 15. It shall be 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 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.

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

Cross Reference: 214 Public Hearings

703 Budget

704 Revenue

705 Expenditures

Approved     1/10/72                  Reviewed     08/17/2022                   Revised     7/17/24              

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 (2013).

Cross Reference: 703 Budget
                             704 Revenue

Approved     1/10/72                  Reviewed    08/17/2022                   Revised     4/09/01              

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
by the Iowa constitution and statutory restrictions.
For revenue debt, the school district’s 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; evidence 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.

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.

DEBT MANAGEMENT

Investment of Debt Proceeds

The school district shall invest all proceeds received from the issuance of debt separate from
the school district’s 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).

Cross Reference: 701 Financial Accounting System

                             704 Revenue

Approved                       Reviewed:    4/23/2018                 Revised:    8/17/2022

The board treasurer shall receive revenues of the school district. 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.

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

Proceeds from the sale of real property shall be placed in the physical plant and equipment levy
(PPEL) fund. However, following a properly noticed public hearing, the board of directors may
elect to deposit proceeds from the sale of real property or buildings into any fund under the
control of the school corporation. Notice for the public hearing must be published in a
newspaper of general circulation within the district not less than 10 and no more than 20 days
prior to the proposed public hearing. Notice of the public hearing must include the date, time,
and location of the public hearing, and a description of the proposed action. 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;

Telecommunications other than radio or television stations;

Sponsoring or providing facilities for fitness and recreation;

Food service and sales; and,

Sale of books, records, tapes, software, educational equipment, and supplies.

It 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, 297.9-.12,
.22; 301.1 (2013).

Cross Reference: 701.1 Depository of Funds

703 Budget

803 Selling and Leasing

905 Use of School District Facilities & Equipment

Approved     1/10/72                  Reviewed     8/17/2022                   Revised     4/09/01            

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 approval of the voters in the school district community.

Revenues received from the issuing of bonded indebtedness shall be deposited in to the physical plant and equipment levy (PPEL) fund.

Legal Reference:     Iowa Code §§ 74-76; 278.1; 298; 298A (1999).

Cross Reference:     701 Financial Accounting System

                                704    Revenue

Approved: 1/10/1972    Reviewed:3/21/2018    Revised:4/09/2001

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

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

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

School district funds are monies of the school district, including operating funds. "Operating
funds" of the school district are funds which are reasonably expected to be used during a
current budget year or within fifteen months of receipt. When investing operating funds, the
investments must mature within three hundred and ninety-seven days or less. If, during the
current budget year an amount of public funds will exceed operating funds by at least thirty-
three percent, the amount of public funds that exceed operating funds by greater than thirty-
three percent may be invested in certificates of deposit at federally insured depository
institutions which mature within sixty-three months or less, in accordance with state and
federal laws. 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);

● Obligations of the United States government, its agencies and instrumentalities; and,

● Certificates of deposit and other evidence of deposit at federally insured Iowa
depository institutions.

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

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

The treasurer is responsible for reporting to and reviewing with the board at its regular
meetings the investment portfolio's performance, transaction activity and current
investments including the percent of the investment portfolio by type of investment and by
issuer and maturities. The report will also include trend lines by month over the last year
and year-to-year trend lines regarding the performance of the investment portfolio. It will
also be the responsibility of the treasurer to obtain the information necessary to ensure that
the investments and the outside persons doing business with the school district meet the
requirements outlined in this policy.

It is 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 will also be the responsibility of the superintendent, in conjunction with the treasurer, to
develop a system of investment practices and internal controls over the investment
practices. The investment practices are 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; 10A; 12C; 22.1, .14; 28E.2; 257;

279.29; 283A; 285; 502.701; 633.123.

Cross Reference: 206.4 Treasurer

704 Revenue

Approved     1/10/72                  Reviewed     8/17/22                   Revised     1/16/19         

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 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 (2013).
Cross Reference: 217 Gifts to Board of Directors
402.4 Gifts to Employees
508.1 Class or Student Group Gifts

Approved     1/10/72                  Reviewed     08/17/2022                   Revised     6/18/2014              

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 (2013).
Cross Reference: 504 Student Activities

701 Financial Accounting System

Approved     4/09/01                  Reviewed    8/17/2022                         Revised                            

The Emmetsburg Community School Board of Education believes online fundraising
campaigns, including crowdfunding campaigns, may further the interests of the district. Any
person or entity acting on behalf of the district and wishing to conduct an online fundraising
campaign for the benefit of the district shall begin the process by seeking prior approval from
the Superintendent. Any fundraising efforts conducted using the district’s name, symbols, or
imagery will be conducted in accordance with all policies, regulations and rules for fundraising
within the district. Money or items raised by an online fundraising campaign will be the property
of the district only upon acceptance by the board, and will be used only in accordance with the
terms for which they were given, as agreed to by the board.

Approval of requests shall depend on factors including, but not limited to:

● Compatibility with the district’s educational program, mission, vision, core values, and
beliefs;

● Congruence with the district and school goals that positively impact student
performance;

● The district’s instructional priorities;

● The manner in which donations are collected and distributed by the crowdfunding
platform;

● Equity in funding; and

● Other factors deemed relevant or appropriate by the district.

If approved, the requester shall be responsible for preparing all materials and information
related to the online fundraising campaign and keeping district administration apprised of the
status of the campaign.

The requestor is responsible for compliance with all state and federal laws and other relevant district policies and procedures. All items and money generated are subject to the same controls and regulations as other district property and shall be deposited or inventoried accordingly. No
money raised or items purchased shall be distributed to individual employees.

Legal Reference: Iowa Code §§ 279.8; 279.42; 565.6.
Cross Reference: 508.1 Class or Student Group Gifts
504.5 Student Fundraising
704.4 Gifts – Grants – Bequests
904.2 Advertising and Promotion

Approved 3/21/2010          Reviewed: 8/17/2022            Revised

The board supports economic development in Iowa, particularly in the school district community. As permitted by law, purchasing preference will be given to Iowa goods and services from locally-owned businesses located within the school district or Iowa based companies if the cost and other considerations are relatively equal and meet the required specifications. However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items as a part of response evaluation. Other statutory purchasing preferences will be applied as provided by law, including goals with regard to procurement from certified targeted small businesses, minority-owned businesses, and female owned businesses.

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

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

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

Goods and Services

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

Purchases for goods and services shall conform to the following:

• The superintendent shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $[  57,000.  ].
• For goods and services costing at least $[57,000.] and up to $[  139,000.  ], the superintendent shall receive proposals, quotations, or bids for the goods and services to be purchased prior to board approval. The quotation process may be informal, and include written or unwritten quotations.
• For goods and services exceeding, $[ 139,000  – this number should be the same as the last amount in bullet two above], the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to board approval. RFPs and bids are formal, written submissions via sealed process.

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

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

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

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

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

Public Improvements

The board shall enter into public improvement contract(s) as the board deems to be in the best interest of the school district. ‘Public improvement’ means “a building or construction work which is constructed under the control of a governmental entity and for which either of the following applies: (1) has been paid for in whole or in part with funds of the governmental entity; (2) a commitment has been made prior to construction by the governmental entity to pay for the building or construction work in whole or in part with funds of the governmental entity. This includes a building or improvement constructed or operated jointly with any public or private agency.”

The district shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contracts exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the district may nevertheless proceed with either of these processes, if it so chooses.

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

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

NOTE: While Iowa law dictates threshold amounts for quotes and bids for public improvement projects, there is no such requirement for goods and services. The district has discretion in this area to set the amounts required for the purchasing process.

NOTE: Districts should compare the discretionary purchasing limits in the section regarding goods and services with purchasing limits set in other policies (e.g., expenditures) to ensure consistency.

Legal Reference:

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

261 I.A.C. 54.

281 I.A.C. 43.25.

Cross Reference:

705 Expenditures

801.4 Site Acquisition

802 Maintenance, Operation and Management

802.3 Emergency Repairs

803 Selling and Leasing

Approved      ________    Reviewed      6/16/2021                Revised     1/16/19            

Employees may use school district credit cards and/or procurement cards (p-cards) for the actual and necessary expenses incurred in the performance of work-related duties.  Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to travel expenses related to professional development or fulfillment of required job duties, fuel for school district transportation vehicles used for transporting students to and from school and for school-sponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the performance of their duties.

Employees and officers using a school district credit or procurement card must submit a detailed, itemized receipt in addition to a credit or procurement card receipt indicating the date, purpose and nature of the expense for each claim item.  Failure to provide a proper receipt will make the employee responsible for expenses incurred. Those expenses are reimbursed to the school district no later than ten working days following use of the school district's credit or procurement card.  In exceptional circumstances, the superintendent or board may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances is maintained as part of the school district's record of the claim.

The school district may maintain a school district credit or procurement card for actual and necessary expenses incurred by employees and officers in the performance of their duties.  The superintendent may maintain a school district credit or procurement card for actual and necessary expenses incurred in the performance of the superintendent's duties. The transportation director may maintain a school district credit or procurement card for fueling school district transportation vehicles in accordance with board policy.

It is the responsibility of the superintendent to determine whether the school district credit or procurement card use is for appropriate school business.  It is the responsibility of the board to determine through the audit and approval process of the board whether the school district credit or procurement card used by the superintendent and the board is for appropriate school business.

The superintendent is responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit or procurement card.  The administrative regulations will include the appropriate forms to be filed for obtaining a credit or procurement card.

NOTE:  This is a mandatory policy. School districts that have credit cards must have a board policy.  School districts that have only a gasoline credit card should amend this policy to reflect their practice.

Legal Reference:           Iowa Constitution, Art. III, § 31.

                                    Iowa Code §§ 279.8, .29, .30.

                                    281 I.A.C. 12.3(1). 

Cross Reference:           216.3 Board of Directors' Member Compensation and Expenses

    401.7 Employee Travel Compensation 

Approved    1/22/01           Reviewed   2/24/2020                     Revised   05/15/19              

Policy 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 the bills at its next regular 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.

NOTE: The board may delegate payment of verified bills to the board secretary who can then pay upon approval of the superintendent. Should the board delegate this responsibility, the board must still approve the payment at the board's next regular board meeting. Or, the board can maintain the responsibility for reviewing the bills before payment. For more detailed discussion of this issue, see IASB's Policy Primer, Vol. 19 #5- May 24, 2006

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).

281 I.A.C. 12.3(1).

Cross Reference:

705 Expenditures

Approved     1/10/72                  Reviewed    5-16-18                   Revised     1-19-22

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

NOTE:  All use of public funds should directly serve a public purpose in a clear and transparent manner.  Districts should consider what purchasing and reimbursement flexibility is needed for their district and apply all restrictions equally. 

Legal References: Iowa Constitution Art. III, sec. 31; Iowa Code §§ 68A.505; 279.8; 721.2., 281 I.A.C. 98.70, 1979 Op. Atty. Gen., No. 79-4-26

Cross References: 401.7 Employee Travel Compensation

704.1 Local-State-Federal-Miscellaneous Revenue

704.5 Student Activities Fund

705.1 Purchasing-Bidding

705.2 Purchasing on Behalf of Employees

705.3 Payment for Goods and Services

707.5 Internal Controls

905.1 Community Use of School District Facilities & Equipment

Approved: 5/15/2019        Reviewed   6/19/24                    Revised    

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 (2013).

Cross Reference:    703    Budget

Approved      4/09/01                 Reviewed      5-16-18                          Revised        6/18/14        

The payroll period for the school district shall be monthly.  Employees shall be paid on the 20th day of each month.  If this day is a holiday, recess, or weekend, the payroll shall be paid on the last working day prior to the holiday, recess or weekend.

It shall be the responsibility of the board secretary to issue payroll to employees in compliance with this policy.

Legal Reference:           Iowa Code §§  91A.

Cross Reference:           706.2    Payroll Deductions

Approved     1/10/72                  Reviewed     5-16-18                   Revised    6/18/14              

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, social security, and the Iowa Public Employees' Retirement System (IPERS).

Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district.  Requests for these deductions will be made in writing to the superintendent.

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

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

Cross Reference:           406.6  Licensed Employee Tax Shelter Programs

                                    412.4  Classified Employee Tax Shelter Programs

                                    706.1  Payroll Periods

Approved___3-21-18__________       Reviewed___5-16-18________      Revised_________________

The board secretary 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 (2013).

Cross Reference: 206.3 Secretary [or 206.3, Secretary-Treasurer]

210.1 Annual Meeting 707 Fiscal Reports

Approved     1/10/72                  Reviewed     10/19/22                  Revised     6/18/14              

At the annual meeting, the treasurer shall give the annual report stating the amount held over, received, paid out, and on hand in the general and all other 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 (2013).

Cross Reference: 206.4 Treasurer [or 206.3, Secretary-Treasurer]

211.1 Annual Meeting

707 Fiscal Reports

Approved     1/20/81                  Reviewed     7/17/24                   Revised     6/18/14              

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 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.

Cross Reference: 206.3 Secretary [or Secretary-Treasurer]

Approved     1/10/72                  Reviewed     10/19/22                   Revised     6/18/14              

In accordance with state law, to review the funds and accounts of the school district, the board shall employ an independent 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. Annual audit reports shall remain on file as permanent records of the school district.

Legal Reference: Iowa Code § 11.6 (2013).

Cross Reference: 701 Financial Accounting System

707 Fiscal Reports

Approved     1/10/72                  Reviewed     6/20/18                   Revised     10-19-22              

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

Cross References:     401.12 Employee Use of Cell Phones

707.6   Audit Committee

Approved   5/15/2019                          Reviewed   10-19-22                             Revised 7/17/24

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 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 the school nutrition programs, in accordance with federal and state law.

It is the responsibility of Food Service Director to administer the program and to cooperate with the superintendent and appropriate personnel for the proper functioning of the school nutrition program.

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

NOTE:   This is a mandatory policy.

NOTE: Superintendents will make the annual recommendation to the board after they have completed the Paid Lunch Equity (PLE) tool. For additional information, please visit the “Nutrition Programs” section of the Iowa Department of Education’s website.  

 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.

Cross Reference:           710.2    Free or Reduced Cost Meals Eligibility

                                    710.3    Vending Machines

                                    710.4    Meal Charge Policy

                                    905       Use of School District Facilities and Equipment

Approved     12/13/91                  Reviewed    11/22/22                 Revised     7/17/24              

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 any social stigma attached to, and prevent the overt identification of, students who are eligible for free and reduced priced 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 the Nutrition Director 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 Nutrition Director. 

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.

Cross Reference:    710.1    School Nutrition Program

    710.3    Vending Machines

    710.4    Meal Charge Policy

Approved     12/13/71                  Reviewed    11/22/22                   Revised     4/09/01     

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 will reflect the guidelines in the Wellness policy 507.9.

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. (2010).

    7 C.F.R. Pt. 210 et seq. (2010).

    Iowa Code ch. 283A (2013).

    281 I.A.C. 58.

Cross Reference:    504.5    Student Fund Raising

    710    School Food Services

Approved     4/09/01                  Reviewed     11/22/22                         Revised           

In accordance with state and federal law, the Emmetsburg 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 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 accounts 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 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 a low, under $10, balance weekly. Families will be notified by automated email or notices sent home with the 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 Meals 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. 

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      7-19-17                 Reviewed   11/22/22                  Revised                   

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.

NOTE:  This policy reflects the legal requirements of transportation.  Boards may expand transportation eligibility and, if so, the school district's practice should be reflected in board policy.

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.

Cross Reference:           501.16  Homeless Children and Youth

                                    507.8    Student Special Health Services

                                    603.3    Special Education

                                    711       Transportation

Approved     1/20/86                  Reviewed    11/22/22               Revised     6/18/14              

Policy 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.

The driver will have the authority to maintain order on the school vehicle.  It is the responsibility of the driver to report misconduct to the building administrator.

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.

After  3  warnings for bad conduct, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

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.

NOTE:  This policy reflects the practice of recording devices use on school buses.  If a school district does not use recording devices, the third paragraph should be eliminated.

Legal Reference:

Iowa Code §§ 279.8; 285; 321.

Cross Reference:

503 Student Discipline

506 Student Records

804.6 Use of Recording Devices on School Property

Approved     12/13/71                  Reviewed    11/22/22                   Revised     8/23/21             

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, 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 prior to the event. Student supervision is the responsibility of that activity sponsor. A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.

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

Legal Reference:    Iowa Code §§ 256B.4; 285.1-.4; 321 (2013).

    281 I.A.C. 41.98; 43.

Cross Reference:    504    Student Activities

    711    Transportation

Approved     12/13/71                  Reviewed   11/22/22                   Revised     7/17/24             

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

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

Legal Reference:    Iowa Code § 285.10 (2013).

    281 I.A.C. 43.10.

Cross Reference:    603.2    Summer School Instruction

    711    Transportation

Approved     12/13/71                  Reviewed    11/22/22                   Revised     7/17/24              

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 is 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 is 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.  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 shall 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 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.

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

Cross Reference:    711    Transportation

Approved     4/09/01                  Reviewed   11/22/22           Reviewed    6/18/14            

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 non-school-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) (2013).

    281 I.A.C. 43.10.

Cross Reference:    711    Transportation

    900    Principles and Objectives for Community Relations

Approved     1/12/81                  Reviewed     11/22/22       Revised     12/19/12              

The school district shall conduct school bus safe riding practices instruction and emergency safety drills twice during the school year, once in the fall and once in the spring, for students who utilize school district transportation. Documentation of these safety drills will be maintained by the district for five years and made available upon request.

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

    281 I.A.C. 43.40.

Cross Reference:    503    Student Discipline

    507    Student Health and Well-Being

    804.2    Warning Systems and Emergency Plans

Approved      4/09/01                 Reviewed    1-15-20                Reviewed    1-15-20    

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 § 279.8 (2013).

Cross Reference:    601.2    School Day

Approved          4/9/01             Reviewed  11/22/22       Reviewed     6/18/14