700 PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES

700 PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES

This series of the board policy manual is devoted to the goals and objectives for the school district's non-instructional services and business operations that assist in the delivery of the education program.  These non-instructional services include, but are not limited to, transportation, the school lunch program and childcare. The board, as it deems necessary, will provide additional non-instructional services to support the education program. To the extent a group of employees has a recognized collective bargaining unit, the provisions of the master contract regarding such topics shall prevail.

It shall be the goal of the board to provide non-instructional services and to conduct its business operations in an efficient manner.

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

admin@iowascho… Wed, 11/28/2012 - 16:41

701 FINANCIAL ACCOUNTING SYSTEM

701 FINANCIAL ACCOUNTING SYSTEM Jen@iowaschool… Thu, 07/11/2019 - 17:51

701.1 DEPOSITORY OF FUNDS

701.1 DEPOSITORY OF FUNDS

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              

Jen@iowaschool… Thu, 07/11/2019 - 17:55

701.2 TRANSFER OF FUNDS

701.2 TRANSFER OF FUNDS

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-.22257.10279.8279.42298A.

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        

Jen@iowaschool… Thu, 07/11/2019 - 17:55

701.3 FINANCIAL RECORDS

701.3 FINANCIAL RECORDS

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             

Jen@iowaschool… Thu, 07/11/2019 - 17:56

701.5R1 FISCAL MANAGEMENT/FINANCIAL MINUTES

701.5R1 FISCAL MANAGEMENT/FINANCIAL MINUTES

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.

I.C. Iowa Code

Description

Iowa Code  § 257.31

Finance Program - Committee

Iowa Code  § 279.8

Directors - General Rules - Bonds of Employees

Iowa Code § 257.7

Authorized Expenditures

Approved  4/17/24          Reviewed                 Revised  

cjenness@e-hawks.org Thu, 04/18/2024 - 08:21

702 CASH IN SCHOOL BUILDINGS

702 CASH IN SCHOOL BUILDINGS

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 a safe and secured area.

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 or designee to determine the amount of cash
necessary for each day's operations and to comply with this policy.

Legal Reference:      Iowa Code § 279.8 (2013).

Cross Reference:     701.1 Depository of Funds

                                 704 Revenue

 

Approved     4/09/01                  Reviewed    8/17/2022                  Revised     11/21/16       

Jen@iowaschool… Thu, 07/11/2019 - 17:51

703 BUDGET

703 BUDGET Jen@iowaschool… Thu, 07/11/2019 - 17:52

703.1 BUDGET PLANNING

703.1 BUDGET PLANNING

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

 

Jen@iowaschool… Thu, 07/11/2019 - 18:02

703.2 SPENDING PLAN

703.2 SPENDING PLAN

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              

 

Jen@iowaschool… Thu, 07/11/2019 - 18:03

704 REVENUE

704 REVENUE Jen@iowaschool… Thu, 07/11/2019 - 17:52

704.02 DEBT MANAGEMENT POLICY

704.02 DEBT MANAGEMENT POLICY

DEBT LIMITS

Credit Ratings

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

Debt Limits

For general obligation debt, the school district’s outstanding debt limit shall be no more than five
percent (5%) of the actual value of property within the school district’s boundaries, as prescribed
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

 

Jen@iowaschool… Thu, 07/11/2019 - 18:09

Regulation 704.02-R(1): Debt Management-Post Insurance Compliance

Regulation 704.02-R(1): Debt Management-Post Insurance Compliance

Regulation for Tax-Exempt Obligations

1. Role of Compliance Coordinator/Board Treasurer

The board treasurer shall:

a. Be responsible for monitoring post-issuance compliance;

b. Maintain a copy of the transcript of proceedings or minutes in connection with
the issuance of any tax-exempt obligations and obtain records that are
necessary to meet the requirements of this regulation;

c. Consult with bond counsel, a rebate consultant, financial advisor, IRS
publications and such other resources as are necessary to understand and
meet the requirements of this regulation;

d. Seek out training and education to be implemented upon the occurrence of
new developments in the area and upon the hiring of new personnel to
implement this regulation.

2. Financing Transcripts’ Filing and Retention

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

b. Minutes, resolutions and certificates;

c. Certifications of issue price from the underwriter;

d. Formal elections required by the IRS;

e. Trustee statements;

f. Records of refunded bonds, if applicable;

g. Correspondence relating to bond financings; and

h. Reports of any IRS examinations for bond financings.
​​​​​​​

3. Proper Use of Proceeds

The board treasurer shall review the resolution authorizing issuance for each tax-
exempt obligation issued by the school district and the school district shall:
​​​​​​​
a. Obtain a computation of the yield on such issue from the school district's
financial advisor;

b. Create a separate Project Fund (with as many sub-funds as shall be
necessary to allocate proceeds among the projects being funded by the
issue) into which the proceeds of issue shall be deposited;

c. Review all requisitions, draw schedules, draw requests, invoices and bills
requesting payment from the Project Fund;

d. Determine whether payment from the Project Fund is appropriate and, if so,
make payment from the Project Fund (and appropriate sub-fund, if
applicable);

e. Maintain records of the payment requests and corresponding records
showing payment;

f. Maintain records showing the earnings on, and investment of, the Project
Fund;

g. Ensure that all investments acquired with proceeds are purchased at fair
market value;

h. Identify bond proceeds or applicable debt service allocations that must be
invested with a yield-restriction and monitor the investments of any yield-
restricted funds to ensure that the yield on such investments do not exceed
the yield to which such investments are restricted;

i. Maintain records related to any investment contracts, credit enhancement
transactions and the bidding of financial products related to the proceeds.
​​​​​​​

4. Timely Expenditure and Arbitrage/Rebate Compliance

The board treasurer shall review the Tax-Exemption Certificate (or equivalent) for
each tax-exempt obligation issued by the school district and the expenditure records
provided in Section 2 of this regulation, above and shall:
​​​​​​​
a. Monitor and ensure that proceeds of each such issue are spent within the
temporary period set forth in such certificate;

b. Monitor and ensure that the proceeds are spent in accordance with one or
more of the applicable exceptions to rebate as set forth in such certificate if
the school district does not meet the "small issuer" exception for said
obligation;

c. Not less than 60 days prior to a required expenditure date, confer with bond
counsel and a rebate consultant, if the school district will fail to meet the
applicable temporary period or rebate exception expenditure requirements of
the Tax-Exemption Certificate. In the event the school district fails to meet a
temporary period or rebate exception:

1. Procure a timely computation of any rebate liability and, if rebate is
due, file a Form 8038-T and arrange for payment of such rebate
liability;

2. Arrange for timely computation and payment of yield reduction
payments (as such term is defined in the Code and Treasury
Regulations), if applicable.
​​​​​​​

5. Proper Use of Bond Financed Assets

The board treasurer shall:
​​​​​​​
a. Maintain appropriate records and a list of all bond financed assets. Such
records shall include the actual amount of proceeds (including investment
earnings) spent on each of the bond financed assets;

b. Monitor and confer with bond counsel with respect to all proposed bond
financed assets;

1. management contracts;

2. service agreements;

3. research contracts;

4. naming rights contracts;

5. leases or sub-leases;

6. joint venture, limited liability or partnership arrangements;

7. sale of property; or

8. any other change in use of such assets.

c. Maintain a copy of the proposed agreement, contract, lease or arrangement,
together with the response by bond counsel with respect to said proposal for
at least three years after retirement of all tax-exempt obligations issued to
fund all or any portion of bond financed assets; and

d. Contact bond counsel and ensure timely remedial action under IRS
Regulation Sections 1.141-12 in the event the school district takes an action
with respect to a bond financed asset, which causes the private business
tests or private loan financing test to be met.
​​​​​​​

6. General Project Records

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

​​​​​​​a. Appraisals, demand surveys or feasibility studies;

b. Applications, approvals and other documentation of grants;

c. Depreciation schedules;

d. Contracts respecting the project.
​​​​​​​

7. Advance Refundings

 

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

a. Identify and select bonds to be advance refunded with advice from internal
financial personnel and a financial advisor;

b. Identify, with advice from the financial advisor and bond counsel, any possible
federal tax compliance issues prior to structuring any advance refunding;

c. Review the structure with the input of the financial advisor and bond counsel,
of advance refunding issues prior to the issuance to ensure;

1. that the proposed refunding is permitted pursuant to applicable federal
tax requirements if there has been a prior refunding of the original
bond issue;

2. that the proposed issuance complies with federal income tax
requirements which might impose restrictions on the redemption date
of the refunded bonds;

3. that the proposed issuance complies with federal income tax
requirements which allow for the proceeds and replacement proceeds
of an issue to be invested temporarily in higher yielding investments
without causing the advance refunding bonds to become "arbitrage
bonds"; and

4. that the proposed issuance will not result in the issuer's exploitation of
the difference between tax exempt and taxable interest rates to obtain
an financial advantage nor overburden the tax exempt market in a way
that might be considered an abusive transaction for federal tax
purposes;

d. Collect and review data related to arbitrage yield restriction and rebate
requirements for advance refunding bonds. To ensure such compliance, the
board treasurer shall engage a rebate consultant to prepare a verification
report in connection with the advance refunding issuance. Said report shall
ensure said requirements are satisfied;

e. Whenever possible, purchase State and Local Government Series (SLGS) to
size each advance refunding escrow. The financial advisor shall be included
in the process of subscribing to SLGS. To the extent SLGS are not available
for purchase, the Board treasurer shall, in consultation with bond counsel and
the financial advisor, comply with IRS regulations;

f. Ensure, after input from bond counsel, compliance with any bidding
requirements set forth by the IRS regulations to the extent as issuer elects to
the purchase of a guaranteed investment contract;

g. In determining the issue price for any advance refunding issuance, obtain and
retain issue price certification by the purchasing underwriter at closing;

h. After the issuance of an advance refunding issue, ensure timely identification
of violations of any federal tax requirements and engage bond counsel in an
attempt to remediate the same in accordance with IRS regulations.
​​​​​​​

8. Continuing Disclosure

The board treasurer shall assure compliance with each continuing disclosure
certificate and annually, per continuing disclosure agreements, file audited annual
financial statements and other information required by each continuing disclosure agreement.

The board treasurer will monitor material events as described in each
continuing disclosure agreement and assure compliance with material event
disclosure. Events to be reported shall be reported promptly, but in no event not later
than 10 business days after the day of the occurrence of the event. Currently, such
notice shall be given in the event of:

​​​​​​​
a. Principal and interest payment delinquencies;

b. Non-payment related defaults, if material;

c. Unscheduled draws on debt service reserves reflecting financial difficulties;

d. Unscheduled draws on credit enhancements relating to the bonds reflecting
financial difficulties;

e. Substitution of credit or liquidity providers, or their failure to perform;

f. Adverse tax opinions, the issuance by the Internal Revenue Service of
proposed or final determinations of taxability, Notices of Proposed Issue (IRS
Form 5701-TEB), or other material notices, or determinations with respect to
the tax-exempt status of the bonds, or material events affecting the tax-
exempt status of the bonds;

g. Modifications to rights of Holders of the Bonds, if material;

h. Bond calls (excluding sinking fund mandatory redemptions), if material and
tender offers;

i. Defeasances of the bonds;

j. Release, substitution, or sale of property securing repayment of the bonds, if
material;

k. Rating changes on the bonds;

l. Bankruptcy, insolvency, receivership or similar event of the Issuer;

m. The consummation of a merger, consolidation, or acquisition involving the
Issuer or the sale of all or substantially all of the assets of the Issuer, other
than in the ordinary course of business, the entry into a definitive agreement
to undertake such an action or the termination of a definitive agreement
relating to any such actions, other than pursuant to its terms, if material; and

n. Appointment of a successor or additional trustee or the change of name of a
trustee, if material.

​​​​​​​

I.C. Iowa Code Description

Iowa Code § 278.1 Power of Electors
Iowa Code § 298 School Taxes and Bonds
Iowa Code § 298A School District Fund Structure
Iowa Code § 74 Public Obligation Warrants
Iowa Code § 75 Sale of Public Bonds
Iowa Code § 76 Public Bonds and Debt Obligations
Cross References
Code Description
701.02 Transfer of Funds

Approved:   08/17/2022                Reviewed                     Revised

ahaack@e-hawks.org Tue, 08/23/2022 - 10:42

704.1 LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE

704.1 LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE

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            

Jen@iowaschool… Thu, 07/11/2019 - 18:03

704.2 SALE OF BONDS

704.2 SALE OF BONDS

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

 

Jen@iowaschool… Thu, 07/11/2019 - 18:04

704.3 INVESTMENTS

704.3 INVESTMENTS

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         

Jen@iowaschool… Thu, 07/11/2019 - 18:05

704.4 GIFTS - GRANTS - BEQUESTS

704.4 GIFTS - GRANTS - BEQUESTS

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              

Jen@iowaschool… Thu, 07/11/2019 - 18:07

704.5 STUDENT ACTIVITIES FUND

704.5 STUDENT ACTIVITIES FUND

Revenue raised by students or from student activities shall be deposited and accounted for in
the student activities fund. 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                            

Jen@iowaschool… Thu, 07/11/2019 - 18:08

704.6 ONLINE FUNDRAISING CAMPAIGNS – CROWDFUNDING

704.6 ONLINE FUNDRAISING CAMPAIGNS – CROWDFUNDING

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

Jen@iowaschool… Thu, 07/11/2019 - 18:08

705 EXPENDITURES

705 EXPENDITURES Jen@iowaschool… Thu, 07/11/2019 - 17:52

705.1 PURCHASING - BIDDING

705.1 PURCHASING - BIDDING

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 §§ 2628E72.37373A285297301.

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            

Jen@iowaschool… Thu, 07/11/2019 - 18:12

705.1R1 PURCHASING REGULATION

705.1R1 PURCHASING REGULATION

Regulation 705.1R1 SUSPENSION AND DEBARMENT OF VENDORS AND CONTRACTORS PROCEDURE

In connection with transactions subject to federal suspension and debarment requirements, the district is prohibited from entering into transactions with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.

When soliciting bids or otherwise preparing to enter into such a transaction, the superintendent or designee will use at least one of the following verification methods to ensure that any parties to the transaction are not suspended or debarred prior to committing to any sub-award, purchase, or contract:

(1) Obtaining a certification of a party’s compliance with the federal suspension and debarment requirements in connection with any application, bid, or proposal;

(2) Requiring compliance with the federal suspension and debarment requirements as an express condition of any sub-award, purchase, or contract in question; or

(3) Prior to committing to any sub-award, purchase, or contract, check the online Federal System for Award Management at https://sam.gov/portal/SAM/##11 to determine whether the relevant party is subject to any suspension or debarment restrictions. 

2 CFR Part 200 Subpart B-General Provisions

200.113 Mandatory Disclosures

A non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Non-Federal entities that have received a Federal award including the term and condition outlined in Appendix XII—Award Term and Condition for Recipient Integrity and Performance Matters are required to report certain civil, criminal, or administrative proceedings to SAM. Failure to make required disclosures can result in any of the remedies described in §200.338 Remedies for noncompliance, including suspension or debarment. (See also 2 CFR part 18031 U.S.C. 3321, and 41 U.S.C. 2313.)  It is the responsibility of the Superintendent to timely report to the relevant federal or pass through agency any violations of federal criminal law involving fraud, bribery or gratuity potentially impacting a federal grant.

    

 

Approved     1/10/72                  Reviewed     6/16/2021                 Revised     4/09/01     

Jen@iowaschool… Thu, 07/11/2019 - 18:14

705.1R2 USING FEDERAL FUNDS IN PROCUREMENT CONTRACTS

705.1R2 USING FEDERAL FUNDS IN PROCUREMENT CONTRACTS

Regulation 705.1R2 USING FEDERAL FUNDS IN PROCUREMENT CONTRACTS

In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required.  When federal, state, and local requirements conflict, the most stringent requirement will be followed.

2 CFR Part 200, Subpart D Subsection §200.318 (c)(1)

No District employee, officer, or agent may participate in the selection, award and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest.  Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.  District officers, employees, and agents may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts.  However, for situations where the financial interest is not substantial or the gift is an unsolicited item of nominal value, district employees must abide by all relevant board policies. Violation of this requirement may result in disciplinary action for the District employee, officer, or agent.

2 CFR Part 200, Subpart D Subsection §200.320 (e)(1-4)

Procurement for contracts paid with federal funds may be conducted by noncompetitive (single source) proposals when one or more of the following circumstances apply: (1) the item is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) after solicitation of a number of sources, competition is inadequate.

2 CFR Part 200, Subpart D Subsection §200.321

The District will take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor to follow steps (1) through (5) when subcontractors are used.

The district will include the following provisions in all procurement contracts or purchase orders include the following provisions when applicable:

2 CFR Part 200 Appendix II

(A) Contracts for more than the simplified acquisition threshold currently set at $150,000, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate.

(B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity including the manner by which it will be effected and the basis for settlement.

(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.”

(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include a provision for compliance with the Copeland “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, “Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”). The Act provides that each contractor or subrecipient must be prohibited from inducing, by any means, any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency.

(E) Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-3708). Where applicable, all contracts awarded by the non-Federal entity in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 CFR Part 5). Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation or transmission of intelligence.

(F) Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of “funding agreement” under 37 CFR §401.2 (a) and the recipient or subrecipient wishes to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment or performance of experimental, developmental, or research work under that “funding agreement,” the recipient or subrecipient must comply with the requirements of 37 CFR Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements,” and any implementing regulations issued by the awarding agency.

 

(G) Clean Air Act (42 U.S.C. 7401-7671q.) and the Federal Water Pollution Control Act (33 U.S.C. 1251-1387), as amended—Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA).

(H) Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see 2 CFR 180.220) must not be made to parties listed on the government wide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549.

(I) Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)—Contractors that apply or bid for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-Federal award.

(J) See §200.322 Procurement of recovered materials.

§200.216 Prohibition on certain telecommunications and video surveillance services or equipment

(a)    The district is prohibited from obligating or expending loan or grant funds to:

  1. Procure or obtain;
  2. Extend or renew a contract to procure or obtain; or
  3. Enter into a contract (or extend or renew a contract) to procure or obtain equipment, services, or systems that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system.  As described in Public law 115-232, section 889, covered telecommunications equipment is telecommunications equipment produced by Huawei Technologies Company or ZTE Corporation (or any subsidiary or affiliate of such entities). 

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

                  

Approved      _________ Reviewed 08/04/23    Revised    ___________

rmccartan@e-ha… Thu, 05/20/2021 - 09:50

705.2 CREDIT AND PROCUREMENT CARDS

705.2 CREDIT AND PROCUREMENT CARDS

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              

Jen@iowaschool… Sun, 07/14/2019 - 15:02

705.3 PAYMENT FOR GOODS AND SERVICES

705.3 PAYMENT FOR GOODS AND SERVICES

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 §§ 279.8.29.30.36291.12721.2(5).

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

Cross Reference:

705 Expenditures

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

Jen@iowaschool… Thu, 07/11/2019 - 18:16

705.3R1 PAYMENT FOR GOODS AND SERVICES REGULATION

705.3R1 PAYMENT FOR GOODS AND SERVICES REGULATION

705.3R1 PAYMENT FOR GOODS AND SERVICES REGULATION

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

  • Verified bills
  • Reasonable and necessary expenses, when the board is not in session
  • Shipping
  • Postage
  • Printing
  • Rents
  • Payment of salaries pursuant to the terms of a written contract
  • Invoices to be paid to avoid finance charges
  • Invoices that include discounts which reduce cost of purchase
  • Any expenses previously approved by the Board of Directors upon receiving delivery
  • Officiating or judging services provided for extra curricular or co-curricular activities

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

ahaack@e-hawks.org Thu, 12/16/2021 - 11:07

705.4 EXPENDITURES FOR A PUBLIC PURPOSE

705.4 EXPENDITURES FOR A PUBLIC PURPOSE

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

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

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

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

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    

Jen@iowaschool… Thu, 07/11/2019 - 18:17

705.4R1 USE OF PUBLIC FUNDS REGULATION

705.4R1 USE OF PUBLIC FUNDS REGULATION

The following is a list of examples organized by activity for what is allowable, or not allowable as a purchase/reimbursement using public funds.  This regulation is intended as guidance and there may be situations that are not listed here. Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds. 

Reimbursements to an Individual

  • Use of Credit/Procurement Card:  All purchases through a district-owned credit or procurement card shall be pre-approved and comply with the district’s policy 705.2 – Credit and Procurement Cards.

  • Mileage:  Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy. This only applies if no district vehicles were available for use. 

  • Travel accommodations:  Employees who are required to travel and stay overnight as part of fulfilling their job duties to the district shall be reimbursed for costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.

  • Alcohol:  Alcohol is a personal expense and is never allowable for purchase or reimbursement using public funds.

  • Food/Refreshments:  Food and refreshments are typically a personal expense.  Meetings spanning meal times should be avoided when possible.  When a district meeting is required to take place spanning a customary meal time, the superintendent or designee shall determine whether food and/or refreshment will be provided to employees whose presence is required during the meeting.  The cost of food and refreshment for employees shall be reasonable, and when possible, a separate itemized receipt for each employee is required. If an itemized receipt is not available, approval is required by the school business official prior to reimbursement.  In all cases, the names and number of employees shall be noted on the receipt. 

  • Gifts:  Gift cards or gifts given to individuals are personal expenses and public funds should not be used (except for recognition/staff retirement, listed below) for these purposes.  Voluntary collections from staff would be an acceptable way of purchasing gifts.

  • Retirement and Recognition Gifts:  Recognizing an employee or volunteer’s years of dedication to educating the community and commitment to the district serves a public purpose by honoring individuals with a token gift, or honorarium, in recognition of their service.  The same is true for individual awards, mementos, or items purchased in recognition of employee service to the district. These purchases may use public funds, provided the expenditures are modest and approved by the superintendent. 

  • Honoraria:  District employees may at times receive an honorarium from an outside source as compensation for the employee’s time devoted to preparing and delivering a presentation within the scope of their professional field.  Honorariums may only be accepted by employees when the employee has used their personal time outside of their work for the district to prepare and deliver the presentation. If the employee uses district time or resources to prepare or deliver a presentation, any honorarium shall be given to the district. 

  • Break Room Supplies:  The purchase of perishable or disposable supplies for employee break rooms is primarily designed for individual consumption and is a personal expense.  This includes items such as coffee, coffee filters, plates, cups, spoons, napkins, etc.

  • Coaching/Sponsor Apparel: Coaches and Sponsors will be reimbursed up to $100.00 per sport/activity for coaching/sponsor apparel to be worn at school or at school events.

  • Other: Funds may also be used: 

    • To provide for greater efficiency and increased productivity, the District may provide nutrition and hydration at meetings and/or training scheduled for more than 5 hours, with a limit of $15 per individual.

    • To provide an annual employee recognition meal, per employee amount is limited to $15 per individual.

    • To aid in the recruitment of personnel, the District may provide meals for interviewees (and when applicable, the interviewee’s partner) and District employees accompanying the interviewee at the time of an interview, if occurring over a normal meal time hour, not to exceed $20 per attendee.

    • To provide light meals or refreshments during special Board meetings, so long as public officials or others are attending at the invitation of the Board for the purpose of conducting Board business. The total cost of the refreshments shall be reasonable and appropriate for the situation.

    • To support a positive work environment and recognition of exemplary effort, building administrators are authorized for up to $500 annually for items like treats or snacks for the staff they supervise.

    • To promote a sense of community within each building and allow for students to identify staff members by providing staff with t-shirts up to $15 annually.

    • To allow funds to be used for District branded items for staff to share core values and strategic initiatives, up to $100 annually.

    • To allow funds to be used for staff team building activities, up to $20 per staff member per year.

Supplies for Public Areas

  • Limited refreshments such as water and coffee may be available in public reception areas of the district including, but not limited to the central office, the building administrator’s office, etc.  These refreshments may be purchased with the use of public funds, as they provide light refreshment to members of the community.

 Staff Parties/Receptions

  • Parties and receptions to benefit individual staff members are considered a personal expense and should not be purchased or reimbursed with public funds.  This includes but is not limited to holiday parties.

  • Hosting a group reception to honor all employees retiring from the district in a given school year is allowable as a public expense. Hosting a retirement reception provides a direct benefit to the community as an opportunity for the community to attend and honor the retiring employees’ years of dedication and service to the district.

 Memorial Gifts

  • Memorial flowers to convey sympathy or congratulations are allowable as a public expense if they have been approved by the superintendent.  Memorial cards are always appropriate.

  • Memorial gifts of any sort other than flowers and a card are a personal expense.

 Student Incentives

  • It is within the discretion of the building principal to authorize the purchase of awards holding a nominal value to commemorate the achievements of a student or group of students.  These awards should be designed to reward behavior and values that exemplify the educational and community mission of the district. Awards should not be gift cards or other monetary awards.

  • Flowers and decorations for school dances held as part of the district’s student activity program are an allowable expense paid out of the student activity fund, provided the purchases are approved by the building principal. 

 Meetings

  • To the extent possible, meetings which span normal meal times should be avoided. 

  • Meetings of the district’s board of directors and board committees are made up of individuals who volunteer a large amount of their personal time to serve the needs of the school community.  These meetings are also scheduled at time most convenient for the public, and often span normal meal hours. Food and refreshment purchased for board members is an acceptable use of public funds.  The service of these unpaid volunteers directly benefits the entire school community. The superintendent has discretion to purchase/reimburse reasonable expenses for providing food and refreshment to these unpaid volunteers during these meetings. 

Some expenditures will be considered personal expenses regardless of the context.  These include purchase or reimbursement of alcohol, and personal items not included as retirement or memorial gifts listed above.

 

Approved:        Reviewed:        Revised: 6/19/24

Jen@iowaschool… Thu, 07/11/2019 - 18:17

705.4R2 USE OF PUBLIC FUNDS STUDENT ACTIVITY FUNDS

705.4R2 USE OF PUBLIC FUNDS STUDENT ACTIVITY FUNDS

705.4R2 USE OF PUBLIC FUNDS STUDENT ACTIVITY FUNDS

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

  • Activities and supplies that support building team morale and cohesiveness (one team building activity up to $20/participant upon approval of athletic director)
  • Meals (food and drink) for student participants, coaches, and staff. This pertains to meals at Emmetsburg facility or offsite.

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

  • Expenses related to End of Season Banquets including food and supplies (one annual recognition meal up to $15/participant)

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

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

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

 

Approved: 9/15/21        Reviewed:          Revised: 6/19/24

ahaack@e-hawks.org Thu, 09/16/2021 - 13:25

705.5 PURCHASING ON BEHALF OF EMPLOYEES

705.5 PURCHASING ON BEHALF OF EMPLOYEES

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        

Jen@iowaschool… Thu, 07/11/2019 - 18:15

706 PAYROLL PROCEDURES

706 PAYROLL PROCEDURES Jen@iowaschool… Thu, 07/11/2019 - 17:52

706.1 PAYROLL PERIODS

706.1 PAYROLL PERIODS

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              

 

Jen@iowaschool… Thu, 07/11/2019 - 18:18

706.2 PAYROLL DEDUCTIONS

706.2 PAYROLL DEDUCTIONS

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_________________

Jen@iowaschool… Thu, 07/11/2019 - 18:19

707 FISCAL REPORTS

707 FISCAL REPORTS Jen@iowaschool… Thu, 07/11/2019 - 17:53

707.1 SECRETARY'S REPORTS

707.1 SECRETARY'S REPORTS

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              

 

Jen@iowaschool… Thu, 07/11/2019 - 18:20

707.2 TREASURER'S ANNUAL REPORT

707.2 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 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              

Jen@iowaschool… Thu, 07/11/2019 - 18:20

707.3 PUBLICATION OF FINANCIAL REPORTS

707.3 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 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              

Jen@iowaschool… Thu, 07/11/2019 - 18:21

707.4 AUDIT

707.4 AUDIT

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              

Jen@iowaschool… Thu, 07/11/2019 - 18:21

707.5 INTERNAL CONTROLS

707.5 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 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

 

Jen@iowaschool… Thu, 07/11/2019 - 18:22

707.5R1 INTERNAL CONTROLS PROCEDURES

707.5R1 INTERNAL CONTROLS PROCEDURES

Fraud, financial improprieties, or fiscal irregularities include, but are not limited to:

  • Forgery or unauthorized alteration of any document or account belonging to the district.

  • Forgery or unauthorized alteration of a check, bank draft, or any other financial document.

  • Misappropriation of funds, securities, supplies, or other assets.

  • Impropriety in the handling of money or reporting of financial transactions.

  • Profiteering because of “insider” information of district information or activities.

  • Disclosing confidential and/or proprietary information to outside parties.

  • Accepting or seeking anything of material value, other than items used in the normal course of advertising, from contractors, vendors, or persons providing services to the district.

  • Destroying, removing, or inappropriately using district records, furniture, fixtures, or equipment.

  • Failing to provide financial records to authorized state or local entities.

  • Failure to cooperate fully with any financial auditors, investigators or law enforcement.

  • Any other dishonest or fraudulent act involving district monies or resources.

  • Acting for purposes of personal financial gain, rather than in the best interest of the district.

  • Providing false, inaccurate or misleading financial information to district administrators or the board of directors.

  •  

    The superintendent, or board president shall notify the State Auditor’s office of any suspected fraud, embezzlement or financial irregularities as required by law. The district will comply with all investigation procedures and scope as directed by the State Auditor’s office  All employees involved in the investigation shall be advised to keep information about the investigation confidential. The superintendent or board president may engage qualified independent auditors to assist in the investigation.

    If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or the board president, or board vice-president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel.  The 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.

     

    The board recognizes that it is charged with raising tax revenues and related expenditures to maintain the educational program for the school district.  Public funds are held in trust by the board to be spent appropriately on the educational program.  To further ensure funds are spent appropriately, the board establishes an audit committee to assist the board on internal financial matters and with the annual audit.  

 

Jen@iowaschool… Thu, 07/11/2019 - 18:23

708 CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS

708 CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS

School district records are housed in the central administration office of the school district. It is the responsibility of the superintendent and board secretary to oversee the maintenance and accuracy of the records. The following records are kept and preserved according to the schedule below:

Secretary’s financial records

Permanently

Treasurer’s financial records

Permanently

Open meeting minutes of Board of Directors

Permanently

Annual audit reports

Permanently

Annual budget

Permanently

Permanent record of individual pupil

Permanently 

School election results

Permanently 

Real property records (e.g., deeds, abstracts)

Permanently 

Records of payment of judgments against the school district

20 years 

Bonds and bond coupons

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

Written contracts

10 years

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

5 years

Recordings and minutes of closed meetings

1 year

Program grants

As determined by the grant

Nonpayroll personnel records

10 years after leaving district

Employment applications

2 years

Payroll records

3 years

School meal programs accounts/records

3 years after submission of the final claim for reimbursement

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

Employees' records are housed in the central administration office of the school district. The employees' records are maintained by the superintendent, the building administrator, the employee's immediate supervisor, and the board secretary.

An inventory of the furniture, equipment, and other non consumable items other than real property of the school district is conducted annually under the supervision of the superintendent. This report is filed with the board secretary.

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

Special education records shall be maintained in accordance with law.

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

                    

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

Iowa Code §§ 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13).

281 I.A.C. 12.3(4); 41.624.

City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988).

City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980).

Cross Reference: 206.3 Secretary [or Secretary/Treasurer]

215 Board of Directors' Records

401.5 Employee Records

506 Student Records

901 Public Examination of School District Records

 

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

 

Jen@iowaschool… Thu, 07/11/2019 - 17:53

709 INSURANCE PROGRAM

709 INSURANCE PROGRAM

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

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

Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $1,000 unless such insurance is required by statute or contract.  

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

Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities shall be the responsibility of the superintendent.  The board secretary 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 of the purchase of additional insurance coverage.

 

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

1974 Op. Att'y Gen. 171.

1972 Op. Att'y Gen. 676.

Cross Reference: 205 Board Member Liability

709 Insurance Program

804 Safety Program

 

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

Jen@iowaschool… Thu, 07/11/2019 - 17:53

710 SCHOOL FOOD SERVICES

710 SCHOOL FOOD SERVICES Jen@iowaschool… Thu, 07/11/2019 - 17:54

710.1 SCHOOL NUTRITION PROGRAM

710.1 SCHOOL NUTRITION PROGRAM

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

Jen@iowaschool… Thu, 07/11/2019 - 18:25

710.01-R(1) Regulation: School Food Program-School Nutrition Program Civil Rights Complaints Procedure

710.01-R(1) Regulation: School Food Program-School Nutrition Program Civil Rights Complaints Procedure

USDA Child Nutrition Programs in Iowa

Procedures for Handling a Civil Rights Complaint

  1. Civil rights complaints related to the National School Lunch Program, School Breakfast Program, Afterschool Care Snack Program, Summer Food Service Program, Seamless Summer Option, or Child and Adult Care Food Program are written or verbal allegations of discrimination based on USDA protected classes of race, color, national origin, sex, age, and disability.  

  2. Any person claiming discrimination has a right to file a complaint within 180 days of the alleged discrimination. See below for additional Iowa Civil Rights information. A civil rights complaint based on the protected classes listed in #1 above must be forwarded to the address on the nondiscrimination statement.

  3. All complaints, whether written or verbal, must be accepted by the School Food Authority (SFA)/Sponsor/Organization and forwarded to USDA at the address or link on the nondiscrimination statement within 5 calendar days of receipt. An anonymous complaint should be handled the same way as any other. Complaint forms may be developed, but their use cannot be required. If the complainant makes the allegations verbally or in a telephone conversation and is reluctant or refuses to put them in writing, the person who handles the complaint must document the description of the complaint.

  4. There must be enough information to identify the agency or individual toward which the complaint is directed and indicate the possibility of a violation. Every effort should be made to obtain at least the following information:

    • Name, address and telephone number or other means of contacting the complainant;

    • The specific location and name of the organization delivering the program service or benefit;

    • The nature of the incident(s) or action(s) that led the complainant to feel there was discrimination;

    • The basis on which the complainant feels discrimination occurred (race, color, national origin, sex, age, or disability);

    • The names, titles, and addresses of people who may have knowledge of the discriminatory action(s); and

    • The date(s) when the alleged discriminatory action(s) occurred or, if continuing, the duration of such action(s)

  5. USDA is the cognizant agency for the Child Nutrition Programs listed and therefore is the first contact for the six protected classes listed in #1 above, for complaints received within 180 days. Civil rights complaints must be submitted to the USDA Office of Civil Rights within five calendar days of receipt and no later than 180 days of the discriminatory act. The link for submission of a complaint is: program.intake@usda.gov

  6. In Iowa, protected classes also include sexual orientation, gender identity, religion or creed and complaints can be filed up to 300 days of occurrence. The address for Iowa complaints is: Iowa Civil Rights Commission, Grimes State Office building, 400 E. 14th St. Des Moines, IA 50319- 1004; phone number 515-281-4121, 800-457-4416; website: https://icrc.iowa.gov/.

Bureau of Nutrition and Health, IDOE, 12/2021

I.C. Iowa Code

Description

Iowa Code  § 283A

School Meal Programs

ahaack@e-hawks.org Tue, 12/06/2022 - 13:38

710-01-(E): School Lunch Program-School Nutrition Program Notices of Nondiscrimination

710-01-(E): School Lunch Program-School Nutrition Program Notices of Nondiscrimination

In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA. Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc.), should contact the Agency (State or local) where they applied for benefits. Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at 800-877-8339.

Additionally, program information may be made available in languages other than English.

To file a program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, (AD-3027) found online at: https://www.usda.gov/oascr/how-to-file-a-program-discrimination-complai…, any USDA office, or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call 866-632-9992.

Submit your completed form or letter to USDA by:

1. Mail: U.S. Department of Agriculture

Office of the Assistant Secretary for Civil Rights

1400 Independence Avenue, SW

Washington, D.C. 20250-9410

2.Fax: 202-690-7442

3.Email: program.intake@usda.govThis institution is an equal opportunity provider.

Iowa Nondiscrimination Statement

It is the policy of this CNP provider not to discriminate on the basis of race, creed, color, sex, sexual orientation, gender identity, national origin, disability, age, or religion in its programs, activities, or employment practices as required by the Iowa Code section 216.6, 216.7, and 216.9. If you have questions or grievances related to compliance with this policy by this CNP Provider, please contact the Iowa Civil Rights Commission, Grimes State Office Building, 400 E 14th St, Des Moines, IA 50319-1004; phone number 515-281-4121 or 800-457-4416; website:

https://icrc.iowa.gov/.

ahaack@e-hawks.org Tue, 12/06/2022 - 13:43

710.2 FREE OR REDUCED PRICE MEALS ELIGIBILITY

710.2 FREE OR REDUCED PRICE MEALS ELIGIBILITY

Students enrolled and attending school in the school district who meet the United States Department of Agriculture (USDA) eligibility guidelines will be provided the school nutrition program services at no cost or at a reduced price. The school district will make every effort to eliminate 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     

Jen@iowaschool… Thu, 07/11/2019 - 18:26

710.3 VENDING MACHINES

710.3 VENDING MACHINES

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           

Jen@iowaschool… Thu, 07/11/2019 - 18:27

710.4 MEAL CHARGES

710.4 MEAL CHARGES

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                   

 

Jen@iowaschool… Thu, 07/11/2019 - 18:27

711 TRANSPORTATION

711 TRANSPORTATION Jen@iowaschool… Thu, 07/11/2019 - 17:54

711.1 STUDENT SCHOOL TRANSPORTATION ELIGIBILITY

711.1 STUDENT SCHOOL TRANSPORTATION ELIGIBILITY

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

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

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

Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six.

Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education.

Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education.

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

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

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

 

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              

Jen@iowaschool… Thu, 07/11/2019 - 18:28

711.2 STUDENT CONDUCT ON SCHOOL TRANSPORTATION

711.2 STUDENT CONDUCT ON SCHOOL TRANSPORTATION

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 §§ 279.8285321.

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             

Jen@iowaschool… Thu, 07/11/2019 - 18:29

711.2R1 STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION

711.2R1 STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION

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.  Recording devices may be in operation on the school buses.

 1.    Bus riders shall be at the designated loading point before the bus arrival time.

 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 from parent or guardian to get off at a different location is given to appropriate office staff first and then 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.

Approved:            Reviewed:  11/22/22         Revised: 9/15/21

Jen@iowaschool… Thu, 07/11/2019 - 18:31

711.2R2 USE OF VIDEO CAMERAS ON SCHOOL BUSES REGULATION

711.2R2 USE OF VIDEO CAMERAS ON SCHOOL BUSES REGULATION

711.2R2 USE OF VIDEO CAMERAS ON SCHOOL BUSES REGULATION

Rescinded: 9/15/21

Jen@iowaschool… Thu, 07/11/2019 - 18:32

711.3 STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES

711.3 STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES

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             

Jen@iowaschool… Thu, 07/11/2019 - 18:37

711.4 SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE

711.4 SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE

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              

Jen@iowaschool… Thu, 07/11/2019 - 18:38

711.5 TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS

711.5 TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS

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

Jen@iowaschool… Thu, 07/11/2019 - 18:38

711.6 TRANSPORTATION OF NON-SCHOOL GROUPS

711.6 TRANSPORTATION OF NON-SCHOOL GROUPS

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              

Jen@iowaschool… Thu, 07/11/2019 - 18:39

711.6R1 PRIVATE USE OF SCHOOL BUS-NON STUDENT NON EMPLOYEE

711.6R1 PRIVATE USE OF SCHOOL BUS-NON STUDENT NON EMPLOYEE

The Emmetsburg Community School Board of Education may furnish a school bus to an organization of, or sponsoring activities for senior citizens, children, or handicapped persons in this school district.  The following conditions must be met by any of the above groups in order to be considered eligible to use a school district school bus:

  1. The bus must be driven by a school bus driver who is under contract with the district.

  1. The sponsoring organization must provide a minimum of trip insurance to include the following:  $300,000/$1,000,000 for bodily injury; $25,000 property damage liability; $1,000/$10,000 medical payments insurance; $100,00/$300,000 personal injury liability; $300,000/$1,000,000 comprehensive automobile liability insurance; $1,000 auto medical payments insurance; and $10,000/$20,000 uninsured motorists insurance.  Proof of purchase of this policy must be made before the trip is authorized.

  1. The driver salary will be paid at the school rate and the charge for the bus will be at the rate of $1.50 per mile.

  1. No out-of-state trips.

  1. No trip is to be over eight hours in length from departure to return.

  1. No more than two passengers per seat to be allowed per bus.

  2. At least one chaperon must ride each bus to assist the passengers.

  3. The bus will not travel over 65 miles per hour on an interstate trip.

  4. The "School Bus' signs shall be covered and the flashing warning lamps and stop arm made inoperable.

  1. No bus would be provided when it would conflict with the use of the bus for the regular students of the school district.

  1. All requests must be submitted to the Superintendent of Schools at least one week before the scheduled use of the bus.

  1. The sponsoring agent will be liable for any damage to the bus and returned to the district in the same condition as it was when checked out.

Jen@iowaschool… Thu, 07/11/2019 - 18:39

711.6R1A PRIVATE USE OF SCHOOL BUS- BY EMPLOYEE FOR STUDENTS

711.6R1A PRIVATE USE OF SCHOOL BUS- BY EMPLOYEE FOR STUDENTS

The Emmetsburg Community School Board of Education may furnish a school bus, suburban, van or car to an organization of, or sponsoring activities for children, attending this school district. Employees may arrange for parents to assist in driving. The following conditions must be met by any of the above groups in order to be considered eligible to use a school district school bus:

Bus

  1. The bus must be driven by a school bus driver who is under contract with the district.

  1. The driver salary will be paid at the school rate and the charge for the bus for fuel and parking fees.

  1. No out-of-state trips.

  1. No more than two passengers per seat to be allowed per bus.

  1. The bus will not travel over 65 miles per hour on an interstate trip.

  1. The "School Bus' signs shall be covered and the flashing warning lamps and stop arm made inoperable.

  1. No bus would be provided when it would conflict with the use of the bus for the regular students of the school district.

  1. All requests must be submitted to the Superintendent of Schools at least one week before the scheduled use of the bus.

  1. The sponsoring agent will be liable for any damage to the bus and returned to the district in the same condition as it was when checked out.

Suburban, van or car

  1. School bus signs shall be removed.

  1. Sponsoring Employee or board approved volunteer coach must have valid driver’s license. 

  1. Actual fuel costs will be charged to sponsoring employee

Jen@iowaschool… Thu, 07/11/2019 - 18:41

711.7 SCHOOL BUS SAFETY INSTRUCTION

711.7 SCHOOL BUS SAFETY INSTRUCTION

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    

Jen@iowaschool… Thu, 07/11/2019 - 18:42

711.10 SCHOOL BUS PASSENGER RESTRAINTS

711.10 SCHOOL BUS PASSENGER RESTRAINTS

711.10 SCHOOL BUS PASSENGER RESTRAINTS

 

The district shall utilize three-point lap-shoulder belts on district school buses as required by state law. All three-point lap-shoulder belts available on district buses will be used by passengers when the vehicle is in any non-stationary gear.

 

Approved:   1-15-20        Reviewed:  11/22/22        Revised:

lchapman@e-hawks.org Thu, 12/19/2019 - 11:56

711.8 TRANSPORTATION IN INCLEMENT WEATHER

711.8 TRANSPORTATION IN INCLEMENT WEATHER

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

The final judgment as to when conditions are unsafe to operate will be made by the superintendent.  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              

Jen@iowaschool… Thu, 07/11/2019 - 18:42