700 NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

700 PURPOSE OF NONINSTRUCTIONAL AND BUSINESS SERVICES

This series of the board policy manual is devoted to the goals and objectives for the school district's 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 child care.  The board, as it deems necessary, shall provide additional non-instructional services to support the education program.

 

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

 

 

 

 

 

 

 

 

 

Approved:     4-11-83

 

Reviewed:      3-14-94,  10-13-03, 11-10-08, 2-24-14

 

Revised:         1-26-98

701 FINANCIAL ACCOUNTING SYSTEM

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 is the responsibility of the board secretary to include the resolution in the minutes of the meeting.

 

 

 

 

 

 

 

 

 

 

 

 

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:                     4-11-83

 

Reviewed:                      3-14-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                         1-26-98

701.2 TRANSFER OF FUNDS

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

 

It is the responsibility of the board secretary to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.

 

 

 

 

 

 

 

 

 

 

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

 

 

Cross Reference:         701.3   Financial Records

                                    703      Budget

                                    704.2   Sale of Bonds

 

Approved:                  4-11-83

 

Reviewed:                   3-14-94, 2-24-14

 

Revised:                     1-26-98, 2-9-04, 11-10-08

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:

1.     General fund

2.     Special revenue fund

--Management levy fund

 --Physical plant and equipment levy fund

 --Public education and recreation levy fund

 --Student activity fund

3.    Capital projects fund

4.    Debt service fund

 

Proprietary fund type:

5.  Enterprise fund

--School nutrition fund

--Child care fund

6.  Internal service fund

 

Fiduciary funds:

7.  Trust or agency funds

--Expendable trust funds

--Nonexpendable trust funds

--Agency funds                

--Pension trust funds

 

Account groups:

8. General fixed assets account group

9. General long-term debt account group

 

As necessary the board may, by board resolution, create additional funds within the governmental, proprietary and fiduciary fund types.  The resolution shall state the type of fund, name of the fund and purpose of the fund.

 

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.  Proprietary funds account for operations of the school district operated similar to private business, and 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 fixed assets and long-term debt.

 

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.

 

 

 

 

Legal Reference:          Iowa Code §§ 11.23; 298A (2013).

 

Cross Reference:         704      Revenue

                                    705      Expenditures

 

Approved:          10-13-03

 

Reviewed:         11-10-08, 2-24-14

 

Revised: 

 

701.4 GOVERNMENTAL ACCOUNTING PRACTICES AND REGULATIONS

School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education.  As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental accounting standards.

 

In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance - restricted, committed, assigned, and unassigned - while honoring constraints on the specific purposes for which amounts in those fund balances can be spent.  A formal board action is required to establish, modify and or rescind a committed fund balance.  The resolution will state the exact dollar amount.  In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.

 

The Board authorizes the superintendent and the board secretary to assign amounts to a specific purpose in compliance with GASB 54.  An ‘assigned fund balance’ should also be reported in the order of spending unrestricted resources, but is not restricted or committed. 

 

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.  

 

 

 

 

 

 

 

 

 

 

 

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

 

 

Cross Reference:         701.3   Financial Records

                                    703      Budget

                                    704      Revenue

                                   

 

Approved:                   7-11-11

Reviewed:                    2-24-14

Revised:           

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 sent to the Central Office for deposit.

 

A minimal amount of cash shall be kept in the central administration office at the close of the day.  Excess cash shall be deposited in the authorized depository of the school district.

 

It shall be the responsibility of the superintendent to determine the amount of cash necessary for each day's operations and to comply with this policy.

 

 

 

 

 

 

 

Legal Reference:          Iowa Code § 279.8 (2013).

 

 

Cross Reference:         701.1   Depository of Funds

                                    704      Revenue

 

Approved:                   2-9-98

 

Reviewed:                    10-13-03, 11-10-08, 2-24-14

 

Revised:  

703 BUDGET

703.1 BUDGET PLANNING

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

 

A budget for the school district is prepared annually for the board's review.  The budget shall include the following:

 

        1.       the amount of revenues from sources other than taxation;

        2.       the amount of revenues to be raised by taxation;

        3.       an itemization of the amount to be spent in each fund; and,

        4.       a comparison of the amount spent and revenue received in each fund for like purposes in at least two prior fiscal years.

 

It is the responsibility of the Business Manager to prepare the budget for review by the board prior to the April 15 deadline each year.

 

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

 

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the school district.  It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 10 but no more than 20 days prior to the public hearing.

 

The board shall adopt and certify a budget for the operation of the school district to the county auditor by April 15.  It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities.

 

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

 

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

 

 

 

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

 

Cross Reference:         214      Public Hearings

                                    703      Budget

                                    704      Revenue

                                    705      Expenditures

 

Approved:                     4-11-83

Reviewed:                      3-14-94, 11-10-08, 2-24-14

Revised:                         1-26-98,  10-13-03

703.2 SPENDING PLAN

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. 

 

 

 

 

Legal Reference:          Iowa Code § 24.9 (2013).

 

 

Cross Reference:         703      Budget

                                    704      Revenue

 

Approved:                   4-11-83

 

Reviewed:                    5-9-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                       1-26-98

704 REVENUE

704.1 LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE

Revenues of the school district are received by the board treasurer.  Other persons receiving revenues on behalf of the school district shall promptly turn them over to the board treasurer.

 

Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district.  It is 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 are deposited in the general fund.  The tuition fees for kindergarten through twelfth grade during the regular academic school year are 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 are 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 are deposited in the general fund.  It is 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 are 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 are placed in the schoolhouse fund.  The proceeds from the sale of other school district property are placed in the general fund.

 

The board may claim exemption from the law prohibiting competition with private enterprise for the following activities:

 

        1.       Goods and services directly and reasonably related to the educational mission;

        2.       Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;

        3.       Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;

        4.       Goods and services which are not otherwise available in the quantity or quality required by the school district;

        5.       Telecommunications other than radio or television stations;

        6.       Sponsoring or providing facilities for fitness and recreation;

        7.       Food service and sales; and,

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

 

It is 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:                   4-11-83

 

Reviewed:                    3-14-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                       1-26-98

704.2 DEBT MANAGEMENT POLICY

DEBT LIMITS

Credit Ratings

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

 

Debt Limits

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

 

For revenue debt, the school 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; evidences of industrial decline; and trend of the economy.

 

DEBT ISSUANCE

Credit Enhancement

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

 

Costs and Fees

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

 

Method of Sale

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

 

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

 

Professional Service Providers

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

 

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

 

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

 

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

 

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:                    3-11-83

 

Reviewed:                     3-14-94, 11-10-08, 2-24-14, 6-23-14

 

Revised:                        1-26-98, 10-13-03

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:

        1.       To provide safety of the principal;

        2.       To maintain the necessary liquidity to match expected liabilities; and

        3.       To obtain a reasonable rate of return.

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

School district funds are monies of the school district, including operating funds.  "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven days or less.  When investing funds other than operating funds, the investments must mature according to the need for the funds.

The board authorizes the treasurer to invest funds in excess of current needs in the following investments.

        1.       Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;

        2.       Iowa Schools Joint Investment Trust Program (ISJIT);

        3.       Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions;

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

        5.       An open-ended management investment company registered with federal securities and exchange commission under the federal

                  Investment Company Act of 1940, 15 U.S.C. Section 80 (a), and operated in accordance with 17 C.F.R. Section 270.2a-7.

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

The treasurer is responsible for reporting to and reviewing with the board at its regular meetings the   current investments.  Additionally, the District’s Independent Contracted Internal Advisor will review the investments governed by this policy as part of his/her periodic independent review of the District’s books and records for consistency with the goals of the investment portfolio as described in this policy.

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

It shall also be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices.  The investment practices 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; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123 (2013).

Cross Reference:         206.4   Treasurer

                                  704      Revenue

Approved:                   4-11-83

Reviewed:                   3-14-94, 11-10-08, 2-24-14

Revised:                     1-26-98, 10-13-03, 1-09-17

704.4 GIFTS - GRANTS - BEQUESTS

The board believes gifts, grants, and bequests to the school district may be accepted when they shall 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 under a value of $5,000 shall be approved by the Superintendent and his/her designee.  Gifts of a value of $5,000 or higher 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 become the property of the school district.  Gifts, grants, and bequests are administered in accordance with terms, if any, agreed to by the board.

 

The naming of any portion of district buildings, facilities or grounds after a donor, benefactor or school patron shall require prior approval 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:     4-11-83

 

Reviewed:      3-14-94, 11-10-08

 

Revised:         1-26-98, 2-9-04, 2-24-14

704.5 STUDENT ACTIVITIES FUND

Revenue raised by students or from student activities is deposited and accounted for in the student activities fund.  This revenue is the property of and is 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 shall be under the jurisdiction of the board and under the specific control of the building principal.  They shall be deposited in a designated depository and shall be disbursed and accounted for in accordance with instructions issued by the superintendent.

 

It is the responsibility of the Business Manager to keep student activity accounts up-to-date and complete.

 

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

 

Students involved shall be made aware of this policy by the administration, and may, prior to graduation, make a recommendation as to the disposition of the balance of funds.

 

 

 

 

 

 

 

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

 

 

Cross Reference:         504      Student Activities

                                    701      Financial Accounting System

 

Approved:                   4-9-90

 

Reviewed:                    3-14-94, 11-10-08, 2-24-14

 

Revised:                       1-26-98, 10-13-03

704.6 ADMISSION FEES TO SCHOOL EVENTS

The board has the right to charge admission fees for school events.  These events include, but are not limited to, athletic, musical and drama events.

 

The revenue generated by admission fees at school events shall be used to offset the costs associated with the operation of the school events or activities.

 

School booster groups may be employed to collect admission fees.  Remuneration to the booster group for this service shall be determined by the administration.

 

It shall be the responsibility of the superintendent to develop a fee schedule for the board’s approval and to develop administrative regulations regarding this policy.

 

Senior citizen passes are available for all district residents sixty-two (62) years of age or older.  These passes may be used at all school events except those as designated on the fee schedule.

 

The board believes that it is highly desirable for staff members to attend school events.  To facilitate attendance, the board will issue complimentary staff tickets annually that may be used at all school events except those as designated on the fee schedule.

 

 

 

 

 

 

 

 

 

 

 

Legal Reference:                      Iowa Code §§ 279.8 (2003)

 

Cross Reference:                     702      Cash in Buildings

                                                701.1   Depository of Funds

 

 

Approved:                               3-8-04

 

Reviewed:                                11-10-08, 2-24-14

 

Revised:

705 EXPENDITURES

705.1 PURCHASING – BIDDING

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

 

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

 

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

 

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

 

It is the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action.  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.

 

The superintendent will have the authority to authorize purchases without competitive bids for goods and services costing under $25,000 without prior board approval.  Competitive sealed bids are required for purchases, other than emergency purchases, for goods and services that cost $40,000 or more, including construction contracts and school buses.

 

The purchase will be made from the lowest responsible bidder based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, the targeted small business procurement goal and other factors deemed relevant by the board.

 

The board and the superintendent will have the right to reject any or all bids, or any part thereof, and to re-advertise.  If it is determined that a targeted small business which bid on the project may be unable to perform the contract, the superintendent will notify the Department of Economic Development.  The board will enter into such contract or contracts as the board deems in the best interests of the school district.

 

 Legal Reference:         Iowa Code §§ 23A; 26; 28E; 72.3; 73; 285.10(3), .10(7); 301 (2012).

                                    261 I.A.C. 54.

                                    281 I.A.C. 43.25.

                                    481 I.A.C. 25.

                                    1984 Op. Att'y Gen. 115.

                                    1974 Op. Att'y Gen. 171.

 

 

Cross Reference:         705      Expenditures

                                    801.4   Site Acquisition

                                    802      Maintenance, Operation and Management

                                    803      Selling and Leasing

 

 

Approved:       4-11-83

 

Reviewed:        3-14-94, 11-10-08

 

Revised:           1-26-98, 2-24-14

705.2 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 is within the discretion of the board to determine when unique and unusual circumstances exist.

 

No purchase is 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:                   1-26-98

 

Reviewed:                    10-13-03, 11-10-08, 2-24-14

 

Revised:

705.3 PAYMENT FOR GOODS AND SERVICES

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

 

Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, and payment of salaries pursuant to the terms of a written contract may be paid by the Business Manager prior to formal audit and approval by the board.  In addition the Business Manager, upon approval of the board president, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D. and other verified bills filed with the Business Manager when the board is not in session prior to payment of these claims and prior to audit and approval by the board.  The Business Manager shall examine the claims and verify bills.

 

The Business Manager shall determine to the Business Manager’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 Business Manager may sign warrants by use of an electronic signature or rubber stamp.  If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.

 

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

 

 

 

 

 

 

 

 

 

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

                                    Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (2013).

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

                                    1980 Op. Att'y Gen. 102, 160, 720.

                                    1976 Op. Att'y Gen. 69.

                                    1972 Op. Att'y Gen. 130, 180, 392, 456, 651.

                                    1936 Op. Att'y Gen. 375.

 

Cross Reference:         705      Expenditures

 

Approved:                   4-11-83

 

Reviewed:                    5-9-94

 

Revised:                       1-26-98, 10-13-03, 11-10-08, 2-24-14

706 PAYROLL PROCEDURES

706.1 PAYROLL PERIODS

The payroll period for the school district is monthly.  Employees are paid on the 25th day of each month.  If this day is a holiday, recess, or weekend, the payroll is paid on the last working day prior to the holiday, recess or weekend.

 

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

 

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

 

 

 

 

 

 

 

 

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

 

Cross Reference:         706.2   Payroll Deductions

 

Approved:                   4-11-83

 

Reviewed:                    3-14-94, 10-13-03, 2-24-14

 

Revised:                       1-26-98, 11-10-08

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, Medicare, Iowa Public Employees' Retirement System, and other deductions as required by law.

 

Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage, flexible spending accounts and/or tax sheltered annuity programs.  Requests for these deductions shall be made in writing to the Business Manager.  Requests for purchase or change of tax-sheltered annuities may be made if completed by the 15th of the month.

 

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

 

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

 

 

 

 

 

 

 

 

 

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

 

 

Cross Reference:         406.6   Licensed Employee Tax Shelter Programs

                                    412.4   Classified Employee Tax Shelter Programs

                                    706.1   Payroll Periods

 

Approved:                   4-11-83

 

Reviewed:                    3-14-94, 11-10-08, 2-24-14

 

Revised:                       1-26-98, 10-13-03

706.3 PAY DEDUCTIONS

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

 

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

 

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

 

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

 

 

 

 

 

 

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

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

 

Cross References:   409.8   Licensed Employee Unpaid Leave

418.8 Classified Employee Unpaid Leave

 

 

Approved:                   2-24-14

 

Reviewed:

 

Revised:

707 FISCAL 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:                   4-11-83

 

Reviewed:                    3-14-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                       1-26-98

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 schoolhouse funds.  This report is in written form and sent to the board with the agenda for the board meeting.  The treasurer shall also furnish the auditor with a sworn statement from each depository showing the balance then on deposit.

 

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

 

 

 

 

 

 

 

 

 

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

 

 

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

                                    210.1   Annual Meeting

                                    707      Fiscal Reports

 

Approved:                   4-11-83

 

Reviewed:                    3-14-94, 11-10-08, 2-24-14

 

Revised:                       1-26-98, 10-13-03

 

707.3 PUBLICATION OF FINANCIAL REPORTS

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

 

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

 

 

 

 

 

 

 

 

 

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

                                    1952 Op. Att'y Gen. 133.

 

Cross Reference:         206.3   Secretary [or Secretary-Treasurer]

 

Approved:                    4-11-83 

 

Reviewed:                     3-14-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                        1-26-98

707.4 AUDIT

To review the funds and accounts of the school district, the board shall employ an auditor to perform an annual audit of the financial affairs of the school district.  The superintendent shall use a request for proposal procedure in selecting an auditor.  The administration shall cooperate with the auditors.

 

 

 

 

 

 

Legal Reference:          Iowa Code § 11.6 (2013).

 

Cross Reference:         701      Financial Accounting System

                                    707      Fiscal Reports

 

Approved:                   4-11-83

 

Reviewed:                    3-14-98, 10-13-03, 11-10-08, 2-24-14

 

Revised:                       1-26-98

 

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

 

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, and the superintendent.  The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies, including law enforcement officials, as the superintendent may deem appropriate.

 

Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge.

 

In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board vice-president, or vice-president who shall be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

 

Upon approval of the board, the superintendent, or vice-president or president, may contact the State Auditor or elect to employ the school district’s auditing firm or State Auditor to conduct a complete or partial forensic/internal control/SAS99 audit annually or otherwise as often as deemed necessary.  The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district.  The superintendent, or vice-president or president, shall ensure the State Auditor is notified of any suspected embezzlement or theft pursuant to Iowa law.  In the event, there is an investigation; records will be maintained for use in the investigation.  Individuals found to have altered or destroyed records will be subject to disciplinary action, up to, and including termination.

 

Legal References:    American Competitiveness and Corporate Accountability Act of 2002, Pub. L. No. 107-204.

Iowa Code ch. 11, 279.8 (20113).

 

Cross References:   401.12 Employee Use of Cell Phones

707.6   Audit Committee

 

Approved:                   11-10-08

Reviewed:                    2-24-14

Revised:

708 CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS

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

 

 

            1.         Secretary's financial records                        Permanently

            2.         Treasurer's financial records                        Permanently

            3.         Minutes of the Board of Directors                 Permanently

            4.         Annual audit reports                                    Permanently

            5.         Annual budget                                            Permanently

            6.         Permanent record of individual pupil             Permanently

            7.         Records of payment of judgments against

                        the school district                                            20 years

            8.         Bonds and bond coupons                               10 years

            9.         Written contracts                                            10 years

            10.       Cancelled warrants, check stubs, bank

                        statements, bills, invoices, and

                        related records                                                5 years

            11.       Recordings of closed meetings                       1 year

            12.       Program grants                                                As determined by the grant

            13.       Nonpayroll personnel records                         7 years

            14.       Payroll records                                                3 years

 

Employees' records shall be 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 of a value at $2500 or higher 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 must be housed in a fireproof vault.  The building administrator is responsible for keeping these records current.  Records of students who have graduated or are no longer enrolled in the school district are housed in the high school vault.  These records will be maintained by the superintendent or his/her designee.

 

The superintendent may store in an electronic form school district records and may destroy paper copies of the records if they are more than three years old.  A properly authenticated reproduction of an electronic record meets the same legal requirements as the original record.

 

 

 

 

 

 

 

 

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

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

                                    Iowa Code §§ 22.3, .7; 91a.6; 279.8 (2013).

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

 

 

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

 

Adopted:                     4-11-83

 

Reviewed:                   3-14-94, 2-24-14
 

Revised:                      1-26-98, 2-9-04, 11-10-08

709 INSURANCE PROGRAM

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

 

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

 

Insurance of buildings, structures, or property in the open shall not generally be purchased to cover loss exposures below $1000 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, 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.

 

 

 

 

 

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

                                    804      Safety Program

 

Approved:                   4-11-83

 

Reviewed:                   3-14-94, 2-9-04, 2-24-14

 

Revised:                      1-26-98, 11-10-08

710 SCHOOL FOOD SERVICES

710.1 SCHOOL FOOD PROGRAM

The school district will operate a school lunch and breakfast program in each attendance center.  The school food program services will include hot lunches through participation in the National School Lunch Program and supplementary foods for students during the school day.  Students may bring their lunches from home and purchase milk or juice and other incidental items.

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

The school food program is operated on a nonprofit basis.  The revenues of the school food program will be used only for paying the regular operating costs of the school food program.  Supplies of the school food program will only be used for the school food program.

The board will set, and periodically review, the prices for school lunches, breakfast and special milk programs.  It is the responsibility of the superintendent to make a recommendation regarding the prices of school lunch, breakfast and milk.

It is the responsibility of the nutrition director to administer the program and to cooperate with the superintendent and corresponding head cook for the proper functioning of the school food program.

Family nutrition accounts will be allowed to reach a negative balance of $5.00 per individual account member before eating privileges will be taken away.  An alternate meal at lunchtime will be provided for those over this threshold.  When an account reaches the threshold, a la carte items will not be allowed.  This shall apply to students and adults.  The superintendent shall have the right to make exceptions for extenuating circumstances.

Negative balances in the family nutrition accounts shall be carried over to the following school year.  Negative balances must be paid as part of the school registration process. An alternate meal at lunchtime will be provided for those having negative balances at the beginning of the school year.  Graduating seniors shall not take part in graduation ceremonies if they have a negative balance in the nutrition account.  The superintendent shall have the right to make exceptions for extenuating circumstances.

 

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

                                  804      Safety Program

Approved: 4-11-83

Reviewed: 1-10-94, 11-10-08

Revised:  1-26-98, 10-13-03, 12-12-12, 2-24-14, 6-12-17

710.2 FREE OR REDUCED COST MEALS ELIGIBILITY

Students enrolled and attending school in the school district, who are unable to afford the special milk program, the cost or a portion of the cost of the school lunch, breakfast and supplemental foods, shall be provided the school food program services at no cost or at a reduced cost.

 

It is the responsibility of the building principal to determine if a student qualifies for free or reduced cost school food services.  Students, whom the principal believes are improperly nourished, shall not be denied the school food program services simply because the paperwork has not been completed.

 

Employees, students and others shall be required to purchase tickets 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. (2010).

                                    7 C.F.R. Pt. 210 et seq. (2010).

                                    Iowa Code ch. 283A (2013).

                                    281 I.A.C. 58.

 

Cross Reference:         710      School Food Services

 

Approved:                   4-1-83

 

Reviewed:                    1-10-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                       1-26-98

710.3 VENDING MACHINES

Food served or purchased by students during the school day and food served or purchased for other than special circumstances is approved by the superintendent.  Vending machines in the school building are the responsibility of the building principal.  Purchases from the vending machines will reflect the guidelines in the Wellness policy 507.9.

 

It is 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:                   1-26-98

 

Reviewed:                    10-13-03, 11-10-08, 2-24-14

 

Revised:

711 TRANSPORTATION

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 shall 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 or the individualized family service plan (IFSP).  When the IEP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district shall provide one or more of the following transportation arrangements for instructional services and the AEA for support services:

      1.   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.

      2.   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.

      3.   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. 

At the sole discretion of the superintendent, daily school bus pick-up/drop-off locations may be established within city limits.  The establishment of these pick-up/drop-off locations shall be strictly on the basis of student safety.

The school district may provide discretionary busing for a fee.  For the purpose of this policy, discretionary busing would apply to students living within the city limits of Kalona and Wellman who meet one or more of the following descriptions:

  1. Are not being transported for safety reasons,
  2. Are not attending rural daycare centers on a regular basis located within district boundaries,
  3. And, are not on a school sanctioned trip.

The superintendent is responsible for developing administrative regulations regarding discretionary busing.

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

 

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

                                   34 C.F.R. Pt. 300 et seq. (2010).

                                    Iowa Code §§ 256B.4; 285; 321 (2013).

                                    281 I.A.C. 41.412.

Cross Reference:         501.16 Homeless Children and Youth

                                   507.8   Student Special Health Services

                                   603.3   Special Education

                                   711      Transportation

Approved:                   9-26-99

Reviewed:                    1-10-94, 10-13-03, 11-10-08, 2-24-14

Revised:                       1-26-98, 11-10-14, 1-23-17

711.12 STUDENT CONDUCT ON SCHOOL TRANSPORTATION

Students utilizing school transportation shall conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school vehicle driver and the other passengers.  Students who fail to behave in an orderly manner shall be subject to disciplinary measures.

 

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

 

The board supports the use of cameras on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The cameras 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.

 

The building principal, in conjunction with the transportation director, shall 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 principals, Transportation Director, with the additional input from the bus drivers, to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.

 

 

 

 

 

 

 

 

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

 

 

Cross Reference:         503      Student Discipline

                                    506      Student Records

 

Adopted:                      5-12-86

 

Reviewed:                    8-8-94, 2-24-14

 

Revised:                       1-26-98, 1-14-02, 10-13-03, 11-10-08

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 attending extracurricular events, other than those held at the school district facilities may be transported to the extracurricular event by school district transportation vehicles.

 

Students, who are provided transportation in school district transportation vehicles for extracurricular events, shall ride both to and from the event in the school vehicle unless arrangements have been made with the building principal prior to the event.  A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.

 

It is 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 (2011).

                                    281 I.A.C. 41.412.

 

 

Cross Reference:         504      Student Activities

                                    711      Transportation

 

Adopted:                      4-11-83

 

Reviewed:                    1-10-94, 10-13-03, 11-10-08, 2-24-14

 

Revised:                       1-26-98

711.4 SUMMER 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 is within the discretion of the board.  It is 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 shall 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.

 

 

 

 

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Legal Reference:          Iowa Code § 285.10 (2013).

                                    281 I.A.C. 43.10, 412

 

Cross Reference:         603.2   Summer School Instruction

                                    711      Transportation

 

Approved:                   4-11-83

 

Reviewed:                    1-10-94, 11-10-08, 2-24-14

 

Revised:                       1-26-98, 10-13-03

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, shall 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 shall be reimbursed at the established state rate if bus service is not provided.  This reimbursement is paid only if the school district receives the funds from the state.  If less than the amount of funds necessary to fully reimburse parents of the nonpublic students is received by the school district, the funds 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 are billed for the student's share of the actual costs of transportation.  The billing is according to the schedule developed by the superintendent.  It is the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.

 

Continued transportation of nonresident and nonpublic school students on a public school vehicle route shall be subject to resident public school students' transportation needs.  The superintendent shall 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 are subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.

 

 

 

 

 

 

 

 

 

 

 

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

 

Cross Reference:         711      Transportation

 

Adopted:                      1-26-98

 

Reviewed:                    11-10-08, 2-24-14

 

Revised:           10-13-03

711.6 TRANSPORTATION OF NONSCHOOL GROUPS

School district vehicles may be available to local nonprofit entities, which promote cultural, educational, civic, community, or recreational activities for transporting to and from non-school-sponsored activities within the state as long as the transportation does not interfere with or disrupt the education program of the school district and does not interfere with or delay the transportation of students.  The local nonprofit entity must pay the cost of using the school district vehicle as determined by the superintendent.  Prior to making the school district transportation vehicle available to the local nonprofit entity, the "school bus" signs shall be covered and the flashing warning lamps and the stop arm made inoperable.

 

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

 

 

 

 

 

 

 

 

 

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

                                    281 I.A.C. 41.412; 43.10.

 

 

Cross Reference:         711      Transportation

                                    900      Principles and Objectives for Community Relations

 

Approved:                    1-26-98

 

Reviewed:                    10-13-03, 11-10-08, 2-24-14

 

Revised:

711.7 SCHOOL BUS SAFETY INSTRUCTION

The school district shall conduct school bus safe riding practices instruction and emergency safety drills twice a year for students who utilize school district transportation.

 

Each school bus vehicle shall have, in addition to the regular emergency safety drill, a plan for helping those students who require special assistance to safety during an emergency. This will include, but not be limited to, students with disabilities.

 

School district vehicle drivers are required to attend each safety drill.

 

Employees are responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.  It is the responsibility of the superintendent to develop administrative regulations regarding this policy.

 

 

 

 

 

 

 

 

 

 

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

                                    281 I.A.C. 41.412; 43.40.

 

Cross Reference:         503      Student Discipline

                                    507      Student Health and Well-Being

                                    804.2   Warning Systems and Emergency Plans

 

Adopted:                      1-26-98

 

Reviewed:                    11-10-08, 2-24-14

 

Revised:                       2-9-04

711.8 SCHOOL CLOSING IN ADVERSE CONDITIONS

School district may operate buses in times of reduced visibility when caused by fog, snow or other weather conditions.  School shall not be canceled solely due to temperature and wind chill.  Because weather conditions may vary around the school district and may change quickly, the best judgment possible shall be used with the information available.

 

The decision to postpone or cancel school shall be made as early as possible prior to the school day.  Information gathered from weather reports, road reports, transportation director, assistant transportation director and bus driver and any other information may be used to make a final decision.  If school is canceled or delayed, a notice will be given to appropriate media stations and notice will also be given using the School Messenger System.

 

When the weather deteriorates during the day after school has begun, information shall be gathered from various points in the district.  Should it be determined that students need to be sent home early, cancellation notices will be given to appropriate media stations and the School Messenger System.  Students will be returned to their regular drop-off sites unless weather conditions prevent it.  In that case, students shall be kept at or returned to school until they are picked up by the parents or conditions improve sufficient enough that buses can operate.

 

In the event that roads other than hard surfaced roads become impassable, emergency bus routes may be used.  In this case, parents shall be required to bring students to a designated pick-up point on a hard surfaced road.  When emergency routes will be used it will be announced by commercial radio and television and posted the School Messenger System.  When emergency routes are used, they shall be used on both AM and PM routes for that day.

 

The final judgment as to when conditions are unsafe to operate buses or use emergency routes shall be made by the superintendent.  The superintendent shall be assisted by the transportation director and the assistant transportation driver.

 

In the event that buses cannot operate, school may be closed in all attendance centers.

 

 

 

 

 

 

 

Legal Reference:          Iowa Code § 279.8 (2013).

 

Cross Reference:         601.2   School Day

 

Approved:                   11-24-97

 

Reviewed:                    11-10-08

 

Revised:                       2-9-04, 2-24-14

711.9 DISTRICT VEHICLE IDLING

The board recognizes that it has a role in reducing environmental pollutants and in assisting students and others be free from pollutants that may impact their respiratory health.  Unnecessary vehicle idling emits pollutants and wastes fuel.  The board directs the superintendent, in conjunction with the Director of Transportation, to work on administrative regulations to implement this policy and reduce school vehicle idling time.

 

 

 

 

 

 

 

 

 

 

Legal References:        Iowa Code §279.8 (2013).

 

 

Cross References:        403      Employee Health and Well-Being

                                    507      Student Health and Well-Being

                                    711      Transportation

 

 

Approved:                   11-10-08

 

Reviewed:                2-24-14                                                                         

 

Revised:

711.10 VEHICLE USAGE

School owned vehicles are for the convenience of the school district and are to be used for school purposes only. 

 

The transportation director will assign all vehicles and will maintain a log of their use.

 

 

 

 

 

 

 

Approved:       4-10-95

 

Reviewed:        11-12-01, 11-10-08, 2-24-14

 

Revised:           6-11-01, 6-9-03