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700 Series

 

NONINSTRUCTIONAL OPERATIONS AND BUSINESS SERVICES

 

Series 700

 

 

700                  Purpose of Noninstructional and Business Services

 

701                  Financial Accounting System

     701.1                Depository of Funds

     701.2                Transfer of Funds

     701.3                Financial Records

     701.4                Governmental Accounting Practices and Regulations

 

702                  Cash in School Buildings

 

703                  Budget

     703.1                Budget Planning

     703.2                Spending Plan

 

704                  Revenue

     704.1                Local - State - Federal - Miscellaneous Revenue

     704.2                Debt Management Policy

                 704.2R1      Post-Issuance Compliance Regulation

     704.3                Investments (I, II, III)

     704.4                Gifts - Grants - Bequests

     704.5                Student Activities Fund

     704.6                Online Fundraising Campaigns - Crowdfunding

 

705                  Expenditures

     705.1                Purchasing - Bidding

     705.2                Purchasing on Behalf of Employees

     705.3                Payment for Goods and Services

 

706                  Payroll Procedures

     706.1                Payroll Periods

     706.2                 Payroll Deductions                             

 

     706.3                Pay Deductions

                 706.3R1      Pay Deductions Regulation

 

707                  Fiscal Reports

     707.1                Secretary's Reports

     707.2                Treasurer's Annual Report

     707.3                Publication of Financial Reports

     707.4                Audit

     707.5                Internal Controls

                 707.5R1      Internal Controls Procedure

     707.6                 Audit Committee

 

708                  Care, Maintenance and Disposal of School District Records

 

709                  Insurance Program

 

710                  School Food Services

 

     710.l                 School Nutrition Program

     710.2                Free or Reduced Price Meals Eligibility

     710.3                Vending Machines

     710.4                Meal Charges

 

711                  Transportation

     711.1                Student School Transportation Eligibility

     711.2                Student Conduct on School Transportation

            711.2R1           Student Conduct on School Transportation Regulation

            711.2R2           Use of Recording Devices on School Buses Regulation

     711.3                Student Transportation for Extracurricular Activities

     711.4                 Summer School Program Transportation Service

     711.5                Transportation of Nonresident and Nonpublic School Students

     711.6                Transportation of Nonschool Groups (I & II)

     711.7                School Bus Safety Instruction

     711.8                Transportation in Inclement Weather

     711.9                District Vehicle Idling

 

     712.0            Technology and Data Security

 

     712R1           Security Requirements of Third-Party

 

Code No.  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 noninstructional services and business operations that assist in the delivery of the education program.  These noninstructional services include, but are not limited to, transportation, the school lunch program and child care.  The board, as it deems necessary, will provide additional noninstructional services to support the education program.  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 is the goal of the board to provide noninstructional services and to conduct its business operations in an efficient manner.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Approved  December 20, 2018              Reviewed                                               Revised                   

 

 

 

            Code No.  701.1

 

 

DEPOSITORY OF FUNDS

 

 

Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.  The maximum deposit amount to be kept in the depository will 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.

 

 

Note:  While this policy is not mandatory, the content of it is.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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  December 20, 2018              Reviewed                                               Revised                   

 

 

Code No.  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 December 20, 2018               Reviewed                                               Revised                   

 

 

 

 

Code No.  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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No. 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 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.  

 

Note:  This policy is an optional policy.  Should the board not adopt a policy implementing GASB54, the default is to reduce – committed, assigned and unassigned fund balances – in that order.  Adoption of a policy gives boards the ability to have greater control over their fund balances.

 

 

 

 

 

 

 

 

 

 

 

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  December 20, 2018                          Reviewed ________                             Revised ____________

 

Code No.  702

 

 

CASH IN SCHOOL BUILDINGS

 

 

The amount of cash that may be kept in the school building for any one day is sufficient for that day's operations.  Funds raised by students are kept in the Administrative Office.

 

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

 

It is 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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  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.

 

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

       

      ·    the amount of revenues to be raised by taxation;

      ·    the amount of revenues from sources other than taxation;

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

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

 

It is the responsibility of the Board Secretary in conjunction with the Superintendent to prepare the budget for review by the board prior to the April 15 deadline each year.

 

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

 

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

 

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

 

Cross Reference:          214      Public Hearings

                                    703      Budget

                                    704      Revenue

                                    705      Expenditures

 

 

Approved  December 20, 2018              Reviewed                                               Revised                   

 

 

Code No.  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 December 20, 2018               Reviewed                                               Revised                   

 

 

  Code No.  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 will 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 will 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 physical plant and equipment levy (PPEL) 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:

 

      ·    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 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 December 20, 2018               Reviewed                                               Revised                   

 

Code No. 704.2

 

DEBT MANAGEMENT POLICY

 

DEBT LIMITS

Credit Ratings

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

 

Debt Limits

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

 

For revenue debt, the school districts goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs.

 

In accordance with Iowa law, the school district may not act as a conduit issuer or issue municipal securities to raise capital for revenue-generating projects where the funds generated are used by a third party (conduit borrower) to make payments to investors.

 

PURPOSES AND USES OF DEBT

Capital Planning

To enhance creditworthiness and prudent financial management, the school district is committed to systematic capital planning, intergovernmental cooperation and coordination and long-term financial planning.

 

Capital Financing

The school district may issue long-term debt for capital projects as authorized by Iowa law, which include, but are not limited to, the costs of planning, design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment. Capitalized interest may be included in sizing any capital project debt issue.  The types of debt instruments to be used by the school district include:

 

  • General Obligation Bonds
  • General Obligation Capital Loan Notes
  • Bond Anticipation Notes
  • Revenue Anticipation Notes
  • School Infrastructure Sales, Services and Use Tax Revenue Bonds
  • Lease Purchase Agreements, including Certificates of Participation

 

Working Capital Financing

The school district may issue debt for working capital for operations after cash flow analysis has determined that there is a mismatch between available cash and cash outflows.  The school district shall strive to repay working capital debt by the end of the fiscal year in which the debt was incurred.  A Working Capital Reserve may be included in sizing any working capital debt issue.

 

Refundings

Periodic reviews of all outstanding debt will be undertaken to determine if refunding opportunities exist. Refunding will be considered (within federal tax law restraints) if and when there is a net economic benefit of the refunding or if the refunding is otherwise in the best interests of the school district, such as to release restrictive bond covenants which affect the operations and management of the school district.

 

In general, advance refundings for economic savings will be undertaken when a net present value savings exceeds three percent of the refunded debt can be achieved.  Current refundings, which produce a new present value savings of less than three percent will be considered on a case by case basis taking into consideration bond covenants and general conditions.  Refundings with negative savings will not be considered unless there is a compelling public policy objective for doing so.

 

DEBT STANDARDS AND STRUCTURE

Length of Debt

Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users.  Long-term debt will not be issued for periods exceeding the useful life or average useful lives of the project or projects to be financed.  All debt issued will adhere to state and federal law regarding the length of time the debt may be outstanding.

 

Debt Structure

Debt will be structured to achieve the lowest possible net cost to the school district given market conditions, the urgency of the capital project, the type of debt being issued, and the nature and type of repayment source.  To the extent possible, the school district will design the repayment of its overall debt to rapidly recapture its credit capacity for future use.

 

Generally, the school district will only issue fixed-rate debt.  In very limited circumstances, the school district may issue variable rate debt, consistent with the limitations of Iowa law and upon a finding of the board that the use of fixed rate debt is not in the best interest of the school district and a statement of the reasons for the use of variable rate debt.

 

All debt may be structured using discount, par or premium coupons, and as serial or term bonds or notes, or any combination thereof, consistent with Iowa law.  The school district should utilize the coupon structure that produces the lowest True Interest Cost (TIC) taking into consideration the call option value of any callable maturities.

 

The school district will strive to structure their debt in sinking fund installments for each debt issue that achieves, as nearly as practicable, level debt service within an issue or overall debt service within a particular classification of debt.

 

Derivatives (including, but not limited to, interest rate swaps, caps, collars, corridors, ceiling and floor agreements, forward agreements, float agreements, or other similar financing arrangements), zero-coupon or capital appreciation bonds are not allowed to be issued consistent with State law.

 

Decision Analysis to Issue Debt

Whenever the school district is contemplating the issuance of debt, information will be developed concerning the following four categories commonly used by rating agencies assessing the school district’s credit worthiness, listed below.

Debt Analysis – Debt capacity analysis; purpose for which debt is proposed to be issued; debt structure; debt burden; debt history and trends; and adequacy of debt and capital planning.

 

 

 

Financial Analysis Stability, diversity, and growth rates of tax or other revenue sources; trend in assessed valuation and collections; current budget trends; appraisal of past revenue and expenditure trends; history and long-term trends of revenues and expenditures; evidences of financial planning; adherence to GAAP; audit results; fund balance status and trends in operating and debt funds; financial monitoring systems and capabilities; and cash flow projections.

 

Governmental and Administrative Analysis – Government organization structure; location of financial responsibilities and degree of control; adequacy of basic service provision; intergovernmental cooperation/conflict and extent of duplication; and overall planning efforts.

 

Economic Analysis – Geographic and location advantages; population and demographic characteristics; wealth indicators; types of employment, industry and occupation; housing characteristics; new construction; evidences of industrial decline; and trend of the economy.

 

DEBT ISSUANCE

Credit Enhancement

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

 

Costs and Fees

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

 

Method of Sale

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

 

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

 

Professional Service Providers

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

 

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

 

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

 

Code No. 704.2

Page 4 of 4

 

DEBT MANAGEMENT POLICY

 

 

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 districts consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture.  Investments will be consistent with those authorized by Iowa law and the school district’s Investment Policy to maintain safety of principal and liquidity of the funds.

 

Arbitrage and Record Keeping Compliance

The treasurer shall maintain a system of record-keeping, reporting and compliance procedures with respect to all federal tax requirements which are currently, or may become applicable through the lifetime of all tax-exempt or tax credit bonds.

 

Federal tax compliance, record-keeping, reporting and compliance procedures shall include not be limited to:

1)     post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);

2)    proper maintenance of records to support federal tax compliance;

3)    investments and arbitrage compliance;

4)    expenditures and assets;

5)    private business use; and

6)     designation of primary responsibilities for federal tax compliance of all bond financings.

 

Financial Disclosure

The school district is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share comprehensible and accurate financial information.  The school district is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities and Exchange Commission.

 

The Official Statements accompanying debt issues, Annual Audits, and Continuing Disclosure statements will meet the standards articulated  by the Municipal Securities Rulemaking Board (MSRB), the Government Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP) and the Internal Revenue Service (IRS).  The treasurer shall be responsible for ongoing debt disclosure as required by any Continuing Disclosure Certificate for any debt issue and for maintain compliance with disclosure standards promulgated by state and federal regulatory bodies

 

 

Legal Reference           Iowa Code §§ 74-76; 278.1; 298; 298A (2013).

 

 

Cross Reference:          701      Financial Accounting System

                                    704      Revenue

 

 

Approved  December 20, 2018              Reviewed                                               Revised                   

 

Code No. 704.2R1

 

 

POST-ISSUANCE COMPLIANCE REGULATION FOR TAX-EXEMPT OBLIGATIONS

                       

 

1.   Role of Compliance Coordinator/Board Treasurer

 

      The board treasurer shall: 

 

a)      Be responsible for monitoring post-issuance compliance;

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

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

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

 

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 asset.

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

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

 

 

 

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 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 attempt to remediate 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;

1)      Bankruptcy, insolvency, receivership or similar event of the Issuer;

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

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

 

 

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

                                                http://www.irs.gov/taxexemptbond/article/0,,id=243503,00.html

 

 

                        Cross Reference:           704      Revenue

                                                            707      Fiscal Reports

 

Code No.  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.  When investing funds other than operating funds, the investments must mature according to the need for the funds.

 

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

 

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

      ·    Iowa Schools Joint Investment Trust Program (ISJIT); and,

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

 

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

 

The Board Secretary is responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction activity and current investments. 

 

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 Board Secretary, 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  December 20, 2018              Reviewed                                               Revised                   

 

 

Code No.  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 will have sole authority to determine whether the gift furthers the interests of the school district.

 

Gifts, grants, and bequests are 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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  December 20, 2018              Reviewed                                               Revised                   

 

 

Code No.  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 Superintendent. 

 

Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the board and under the specific control of the Superintendent.  They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.

 

It is 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  December 20, 2018              Reviewed                                               Revised                   

 

 

Code No.  704.6

 

 

ONLINE FUNDRAISING CAMPAIGNS – CROWDFUNDING

 

The IKM-Manning 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. 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 requestor 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.

NOTE: This is an optional policy.

 

NOTE: Online fundraising campaigns have become an increasingly popular mechanism for individual educators to raise money. “Crowdfunding” can be defined as, the use of small amounts of capital from a large number of individuals to finance a project, business venture, or to fundraise for a specific cause or charity. For examples of organizations dedicated to crowdfunding for education please visit:

  • DonorsChoose.org, an organization with a mission to empower “public school teachers from across the country to request much-needed materials and experiences for their students."
  • AdoptAClassroom.org, an organization with a mission to give “teachers a hand by providing needed classroom materials so that students can succeed.”

 

NOTE: As districts determine the appropriate approval process, consider other issues that may need to be approved in addition to the project itself. For example, does the administrator approve the text of the entry that will appear online or photographs of the classroom and students?

 

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 December 15,2 018               Reviewed                                               Revised                         

 

 

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. 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 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 $25,000.
  • For goods and services costing at least $10,000 and up to $55,000, 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, $55,000, 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 shall be based on the total 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.

 

Purchases using federal child nutrition funds shall be made in accordance with procurement procedures required by law.

 

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 is paid for in whole or in part with funds of the governmental entity, including a building or improvement constructed or operated jointly with any public or private agency.”

 

The district shall follow all requirements, timelines, and 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 sample policy 802.3.

 

The superintendent may develop an administrative process to implement this policy.

 

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

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

 

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

                                    261 I.A.C. 54.

                                    281 I.A.C. 43.25.

                                    481 I.A.C. 25.

 

Cross Reference:          705      Expenditures

                                    801.4   Site Acquisition

                                    802      Maintenance, Operation and Management

                                    802.3   Emergency Repairs

                                    803      Selling and Leasing

 

 

 

 

 

 

 

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  705.2

 

 

PURCHASING ON BEHALF OF EMPLOYEES

 

 

Generally, the school district will 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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No. 705.3

 

 

PAYMENT FOR GOODS AND SERVICES

 

 

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

 

The board authorizes the board secretary, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the board is not in session.  The board secretary will examine the claims and verify bills.  The board will approve the bills at its next regular meeting.

 

The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district.  It is the responsibility of the secretary to bring claims to the board.

 

The board president and board secretary may sign warrants by use of a signature plate or rubber stamp.  If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.

 

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

 

 

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

 

 

 

 

 

 

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

                                    Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  706.1

 

 

PAYROLL PERIODS

 

 

The payroll period for the school district is monthly.  Employees are paid on the 20th 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 board secretary to issue payroll to employees in compliance with this policy.

 

 

NOTE:  This policy is written for a monthly payroll period.  If another method is used, the policy should be amended to reflect the proper method.

 

NOTE: Boards should adopt IASB sample policies to meet the needs of the local district.  Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal Reference:          Iowa Code §§ 20; 91A.

 

 

Cross Reference:          706.2   Payroll Deductions

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  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.

 

 

Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.).

 

For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No. 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.

 

 

NOTE:   This is a mandatory policy.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

    1. Classified Employee Unpaid Leave

 

 

 

Approved  December 20, 2018              Received                                              Revised                       

 

Code No. 706.3R1

 

 

PAY DEDUCTION REGULATION

 

 

The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act.  The district will not make pay deductions that violate either the federal or state laws.

 

Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Business Manager or Superintendent.   Within 15 business days of receiving the complaint, the Business Manager and/or Superintendent will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.

 

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

 

 

Code No.  707.1

 

 

SECRETARY'S REPORTS

 

 

The board secretary will report to the board each month about the receipts, disbursements and balances of the various funds.  This report will be in written form and sent to the board with the agenda for the board meeting.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  707.2

 

 

TREASURER'S ANNUAL REPORT

 

 

At the annual meeting, the treasurer will give the annual report stating the amount held over, received, paid out, and on hand in the general and schoolhouse funds.  This report is in written form and sent to the board with the agenda for the board meeting.  The treasurer will also furnish the board with a sworn statement from each depository showing the balance then on deposit.

 

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

 

 

NOTE:  The sentence regarding the sworn statement from the depository bank is a legal requirement.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  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 will also be published in a newspaper designated as a newspaper for official publication.

 

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

 

 

NOTE:  This policy reflects the legal requirements for school district publications.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

                                    1952 Op. Att'y Gen. 133.

 

 

Cross Reference:          206.3   Secretary [or Secretary-Treasurer]

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  707.4

 

 

AUDIT

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal Reference:          Iowa Code § 11.6 (2013).

 

 

Cross Reference:          701      Financial Accounting System

                                    707      Fiscal Reports

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

Code No. 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 president who shall be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

 

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

 

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 ch. 11, 279.8 (2013).

 

Cross References:         401.12 Employee Use of Cell Phones

707.6   Audit Committee

 

 

Approved  December 20, 2018                          Revised __________                            Reviewed __________

 

 

Code No. 707.5R1

 

INTERNAL CONTROLS PROCEDURES

 

 

Fraud, financial improprieties, or 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.

 

The superintendent shall investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts.  All employees involved in the investigation shall be advised to keep information about the investigation confidential.

 

If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or board 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.

 

 

 

 

Code No. 708

Page 1 of 2

 

CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS

 

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

 

  • Secretary's financial records

Permanently

  • Treasurer's financial records

Permanently

  • Open meeting minutes of the Board of Directors

Permanently

  • Annual audit reports

Permanently

  • Annual budget

Permanently

  • Permanent record of individual pupil

Permanently

  • School election results

Permanently

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

Permanently

  • Records of payment of judgments against the school district

20 years

  • Bonds and bond coupons

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

  • Written contracts

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 nonconsumable items other than real property of the school district is conducted annually under the supervision of the superintendent. This report is filed with the board secretary.

 

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

 

Code No. 708

Page 2of 2

 

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.

 

 

NOTE:  Most of the time limits listed in this policy are based on legal requirements.  Where the law is silent, best practice time limits have been developed.  Prior to changing any of the time limits listed, it is recommended that local counsel be contacted.

 

 

 

 

 

 

 

 

 

 

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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  709

 

 

INSURANCE PROGRAM

 

 

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

 

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

 

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 capital assets management services. 

 

Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities is the responsibility of the superintendent.  The Board Secretary is responsible for maintaining the capital assets management system, processing claims and maintaining loss records.

 

 

NOTE:  The board may choose the amount of its deductible in paragraph three.  Since significant cost savings in insurance premiums can be generated with higher deductibles, it is suggested the board give careful thought before subscribing to a deductible below $5,000.  Maintaining the replacement cost in the school district's capital assets management system allows the school district to ensure insurance coverage is at the appropriate level.

 

 

 

 

 

 

 

 

 

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 December 20, 2018                           Reviewed                                   Revised                   

 

Code No.  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 the 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.

 

 

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. §§ 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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  710.2

 

 

FREE OR REDUCED PRICE MEALS ELIGIBILITY

 

 

Students enrolled and attending school in the school district who meet USDA eligibility guidelines will be provided the school nutrition program services at no cost or at a reduced price.  The school district shall make reasonable efforts to prevent the overt identification of, students who are eligible for free and reduced price meals.

 

The district shall at least twice 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 superintendent’s designee to determine the eligibility of students for free or reduced price school nutrition programs, in accordance with criteria established by state and federal law.  If school personnel have knowledge of a student who is in need of free or reduced-price meals, school personnel shall contact the superintendent’s office.

 

If a student owes money for five or more meals, the food service director may contact the student’s parent or guardian to provide information regarding the application for free or reduced price meals.  The school is encouraged to provide reimbursable meals to students who request reimbursable meals unless the students’ parent or guardian has specifically provided written direction to the school to withhold a meal from the student. 

 

Employees will be required to pay for meals consumed.

 

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

 

 

NOTE: There are three places in the policy where the board must identify the positions that will be responsible for determining free or reduced cost meal eligibility for the school nutrition programs. The board should ensure that the positions identified are authorized by applicable law to process information as designated in the National School Lunch program annual application.

 

 

 

 

 

 

Legal Reference:          42 U.S.C. §§ 1751 et seq..

                                    7 C.F.R. §§ 210 et seq..

                                    Iowa Code § 283A.

                                    281 I.A.C. 58.

 

 

Cross Reference:          710.1   School Nutrition Program

                                    710.3   Vending Machines

                                    710.4   Meal Charge Policy

 

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No. 710.4

Page 1 of 2

 

MEAL CHARGES

 

 

In accordance with state and federal law, the IKM-Manning CSD adopts the following policy to ensure school district employees, families, and students have a shared understanding of expectations regarding meal charges. The policy seeks to allow students to receive the nutrition they need to stay focused during the school day, prevent the overt identification of students with insufficient funds to pay for school meals, and maintain the financial integrity of the nonprofit school nutrition program.

 

Payment of Meals

 

Students have use of a family meal account.  Payment can be made in 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.  Schools are encouraged to provide a reimbursable meal to students with outstanding meal charge debt.  If an alternate meal is provided, the meal must be the same meal presented in the same manner to any student requesting an alternate meal.

 

Negative Account Balances

 

The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with families to resolve the matter of unpaid charges. Families will be notified of an outstanding negative balance once the student owes five meals or more. Families will be notified by e-mail.  If an email address is not provided by the family paper low balance notices will be sent home with K-6 students or mailed.. Negative balances of more than $50.00, not paid prior to the end of the school year will be turned over to the superintendent or superintendent’s designee for collection. Options may include:  collection agencies, small claims court, or any other legal method permitted by law.

 

Code No. 710.4

Page 2 of 2

 

MEAL CHARGES

 

 

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 was communicated to households and staff will be retained.

 

The superintendent may develop an administrative process to implement this policy.

NOTE: The IASB sample policy is drafted to be consistent for all grade levels. However, local boards may vary the meal charge policy for elementary, middle, and high schools. Districts should update the policy accordingly if they wish to delineate meal charge practices based on the grade level of students.

NOTE: If the district elects to provide alternate meals for students, the alternate meal must contain components available to all students and be provided in the same manner as meals are provided to other students. Additionally, the district is expected to accommodate special dietary needs when a child’s disability restricts their diet.

NOTE: The Iowa Department of Education has tools and resources available to help districts with the school nutrition program and meal charge policy implementation and review. Please visit the “School Meals” section of the Iowa Department of Education’s website.

NOTE: School districts must follow appropriate debt collection practices when trying to recover unpaid meal charges.

 

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 December 20, 2018               Reviewed                                               Revised                   

 

Code No.  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. (2012).

                                    34 C.F.R. Pt. 300 et seq. (2012).

                                    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 December 20, 2018               Reviewed                                               Revised                   

 

Code No.  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 video cameras on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The video cameras will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding.  The videotapes are student records subject to school district confidentiality, board policy and administrative regulations.

 

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 video camera use on school buses.  If a school district does not use video cameras, the third paragraph should be eliminated.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

Cross Reference:          503      Student Discipline

                                    506      Student Records

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  711.2R1

 

 

STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION

 

 

All persons riding in school district vehicles will 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 will be at the designated loading point before the bus arrival time.

 2.    Bus riders will 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 will load and unload through the right front door.  The emergency door is for emergencies only.

 6.    A bus rider will depart from the bus at the designated point unless written permission to get off at a different location is given to the driver.

 7.    A rider may be assigned a seat by the driver.

 8.    Riders who damage seats or other equipment will reimburse the district for the cost of the repair or replacement.

 9.    Riders are not permitted to leave their seats while the vehicle is in motion.

10.   Waste containers are provided on all buses for bus riders' use.

11.   Permission to open windows must be obtained from the driver.

12.   Classroom conduct is to be observed by students while riding the bus except for ordinary conversation.

13.   The driver is in charge of the students and the vehicle, and the driver is to be obeyed promptly and cheerfully.

14.   Students will 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 will 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 will 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 will keep feet off the seats.

19.   Roughhousing in the vehicle is prohibited.

20.   Students will 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.

 

 

 

 

 

Code No.  711.2R2

Page 1 of 2

 

 

USE OF RECORDING DEVICES ON SCHOOL BUSES REGULATION

 

 

The board supports the use of recording devices on school buses as a means to monitor and maintain a safe environment for students and employees.  The recording devices may be used on buses used for transportation to and from school, field trips, curricular events and extracurricular events.  The contents of the recordings may be used as evidence in a student disciplinary proceeding.

 

Student Records

 

The content of the recordings is a student record subject to board policy and administrative regulations regarding confidential student records.  Only those persons with a legitimate educational purpose may view the recordings.  In most instances, those individuals with a legitimate educational purpose may be the superintendent, building principal, transportation director, bus driver and special education staffing team. A parent may view the recordings without consent from any student or parent of a minor student also shown in the recording if the other students are bystanders.  But if there is an altercation between multiple students, then all parents must give consent in order for the recordings to be viewed by parents. 

 

A recording during a school-sponsored trip, such as an athletic event, may also be accessible to the sponsor or coach of the activity.  If the content of the recording becomes the subject of a student disciplinary proceeding, it will be treated like other evidence in the proceeding.

 

Notice

 

The school district will annually provide the following notice to students and parents:

 

The IKM-Manning Community School District Board of Directors has authorized the use of recording devices on school district buses.  The recording devices will be used to monitor student behavior to maintain order on the school buses to promote and maintain a safe environment.  Students and parents are hereby notified that the content of the recording may be used in a student disciplinary proceeding.  The content of the recording are confidential student records and will be retained with other student records.  Recordings will only be retained if necessary for use in a student disciplinary proceeding or other matter as determined necessary by the administration.  Parents may request to view the recording of their child if the recordings are used in a disciplinary proceeding involving their child.

 

The following notice will also be placed on all school buses equipped with recording devices:

 

This bus is equipped with a recording /audio monitoring system.

 

 

 

 

 

Code No.  711.2R2

Page 2 of 2

 

 

USE OF RECORDING DEVICES ON SCHOOL BUSES REGULATION

 

 

Review of Recording Devices

 

The school district will review the recordings (choose one of the following):

 

                Option 1--when necessary as a result of an incident reported by a bus driver or student.  The recordings may be re-circulated for erasure after        days.

 

   X          Option 2--at least monthly.  The recordings may be re-circulated for erasure.  Note:  Recordings should be kept for a minimum of two weeks. 

 

                Option 3--randomly.  The recordings may be re-circulated for erasure after        days.

 

Viewing of the recordings is limited to the individuals having a legitimate educational purpose.  A written log will be kept of those individuals viewing the recordings stating the time, name of individual viewing and the date the recordings was viewed.

 

Recording Monitoring System

 

Recording devices will be (choose one of the following):

 

    X         Option 1--used on all school district buses as buses are purchased.

 

                Option 2--rotated randomly on school district buses.

 

                Option 3--used on only a select number of school district buses.

 

Determination of how recording devices will be used and which school buses will be equipped with recording equipment will be made by the superintendent in consultation with the building principals and transportation director.

 

Student Conduct

 

Students are prohibited from tampering with the recording devices on the school buses.  Students found in violation of this regulation will be disciplined in accordance with the school district discipline policy and Good Conduct Rule and will reimburse the school district for any repairs or replacement necessary as a result of the tampering.

 

 

 

 

See Policy Primer, August 8, 2011

 

Code No.  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 or attending 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, will 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 will provide the transportation authorized in this policy.  In making the recommendation to the board, the superintendent will 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

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  711.4

 

 

SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE

 

 

The school district may use school vehicles for transportation to and from summer extracurricular activities.  The superintendent will 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 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, 412

 

 

Cross Reference:          603.2   Summer School Instruction

                                    711      Transportation

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  711.5

 

 

TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS

 

 

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

 

Parents of resident students who provide transportation for their children attending a nonpublic school accredited by the Iowa Department of Education will be reimbursed at the established state rate.  This reimbursement is paid only if the school district receives the funds from the state.  If less than the amount of funds necessary to fully reimburse parents of the nonpublic students is received by the school district, the funds will be prorated.

 

The charge to the nonresident students is determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students are billed for the student's share of the actual costs of transportation.  The billing is according to the schedule developed by the superintendent.  It is the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.

 

Continued transportation of nonresident and nonpublic school students on a public school vehicle route will be subject to resident public school students' transportation needs.  The superintendent will make a recommendation annually to the board regarding the method to be used.  In making a recommendation to the board, the superintendent will consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district and other factors deemed relevant by the board or the superintendent.

 

Nonresident and nonpublic school students are subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.

 

 

 

 

 

 

 

 

 

 

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

 

 

Cross Reference:          711      Transportation

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  711.6

Option I

 

 

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 nonschool-sponsored activities in the state.

 

In the event school district transportation vehicles are made available to local nonprofit entities, it is the responsibility of the superintendent to develop administrative regulations for application for, use of, and payment for using the school district transportation vehicles.

 

 

NOTE:  There are two options for this policy.  The second one is more flexible than the first option.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 December 20, 2018               Reviewed                                               Revised                   

 

Code No.  711.6

Option II

 

 

TRANSPORTATION OF NON-SCHOOL 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 nonschool-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 will 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 nonschool-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 December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  711.7

 

 

SCHOOL BUS SAFETY INSTRUCTION

 

 

The school district will conduct school bus safe riding practices instruction and emergency safety drills at least twice during the school year for students who utilize school district transportation.

 

Each school bus vehicle will 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.

 

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

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No.  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" reports of the drivers.

 

Several drivers each year will be specially designated to report weather and road conditions by bus radio when requested to do so.  Other employees and students will be notified by commercial radio when school is cancelled or temporarily delayed.  When school is cancelled because of weather anywhere in the school district, all schools will be closed.

 

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial radio.  Students will be returned to their regular drop-off sites unless weather conditions prevent it.  In that case, students will be kept at or returned to school until they are picked up by the parents.

 

 

Note:  This is a mandatory policy, but the content isn’t.  Boards should amend the policy if necessary to reflect their practices.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal Reference:          Iowa Code § 279.8 (2013).

 

 

Cross Reference:          601.2   School Day

 

 

Approved December 20, 2018               Reviewed                                               Revised                   

 

 

Code No. 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.

 

 

NOTE:  For more detailed discussion of this issue, see IASB's Policy Primer, Vol. 19 #8- January 8, 2007.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal References:         Iowa Code §279.8 (2013).

 

 

Cross References:         403      Employee Health and Well-Being

                                    507      Student Health and Well-Being

                                    711      Transportation

 

 

 

Approved  December 20, 2018                                                                            Reviewed                                    Revised                   

 

 

Code No. 712

Page 1 of 2

 

 

TECHNOLOGY AND DATA SECURITY

 

 

The IKM-Manning CSD recognizes the increasingly vital role technology plays in society.  It is the goal of the district to embrace technology as a resource to further educate our students, and better prepare students for the future.  It is the intent of the district to support secure data systems in the district, including security for all personally identifiable information (PII) that is stored digitally on district-maintained devices, computers and networks.  Technology also has incredible potential to support increased efficiency, communication and growth through collaboration among administration, students, staff, employees and volunteers. 

 

However, with this growth opportunity comes increased potential for valuable sensitive data to become public.  The district takes seriously its responsibility to protect private data. The purpose of this policy is to ensure the secure use and handling of all district data, computer systems, devices and technology equipment by district students, employees, and data users. 

 

The district supports the use of third-party vendors to perform necessary education functions for the district.  Utilizing third party vendors to outsource functions the district would traditionally perform provides a cost-effective means to deliver high quality educational opportunities to all students.  However, it is paramount that third party vendors with access to sensitive data and PII of district students, employees and data users be held to the highest standards of data privacy and security.

 

The selection of third-party vendors shall be in accordance with appropriate law and policy.  Third-party vendors with access to PII shall meet all qualifications to be designated as a School Official under the Family Educational Rights and Privacy Act (FERPA). The board shall ensure that any approved contract with a third-party vendor will require that the vendor comply with all applicable state and federal laws, rules, or regulations, regarding the privacy of PII. 

 

It is the responsibility of the superintendent to develop procedures for the district to enhance the security of data and the learning environment.  The procedures shall address, but not be limited to, the following topics: 

 

Access Control –Access control governs who may access what information within the district and the way users may access the information. Increased access to secure networks and data will inevitably increase the risk of security compromise to those networks and data.  It is the responsibility of the superintendent to develop procedures for determining which individuals will have access to district networks, devices and data; and to what extent such access will be granted.  System and network access will be granted based upon a need-to-have requirement, with the least amount of access to data and programs by the user as possible. 

 

Security Management –Security management addresses protections and security measures used to protect digital data.  These include measures related to audits and remediation, as well as security plans for responding to, reporting and remediating security incidents.  It is the responsibility of the superintendent to develop procedures to govern the secure creation, storage and transmission of any sensitive data and personally identifiable information (PII).  The superintendent or designee shall implement network perimeter controls to regulate data moving between trusted internal resources to external entities.

 

 

 

 

 

 

 

Code No. 712

Page 2 of 2

 

 

Technology and Data Use Training –Technology and data use training addresses acceptable use best practices to safeguard data for students, employees and staff.  It is the responsibility of the superintendent to develop procedures for creating and administering a training program on proper data and technology use.  The training shall address the proper use and security of all district owned or controlled technology, devices, media and data.  Training should be administered to all district data users.  The training program should be updated and presented to the school board for approval on an annual basis. 

 

In furtherance of this policy, the superintendent or designee shall be responsible for overseeing district-wide data and technology security, to include development of standards and procedures and adherence to the administrative procedures defined in this document.

 

NoteThis policy and accompanying regulation are not mandatory for districts.  This policy is intended as guidance for districts.  Data and technology security are very broad topic areas, and the purpose of this policy is to attempt to break down this subject into more manageable topics for districts.  In deciding how and when to implement data safeguards, districts should balance the already existing need to safeguard data with the resources they have available.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal References:                     20 U.S.C. §1232g; 34 C.F.R. Part 99

47 U.S.C. §254

20 U.S.C. §6777

Iowa Code §§ 279.70; 715C

 

 

Cross References:                     401.13   Staff Technology Use/Social Networking

506.1     Student Records

605.4     Technology in the Classroom

 

 

 

Approved  December 20, 2018              Reviewed                                               Revised                   

 

 

 

 

 

Code No. 712R1

 

 

SECURITY REQUIREMENTS OF THIRD-PARTY VENDORS REGULATION

 

 

The District must ensure proper safeguards and procedures exist to use third-party vendors as a resource to further educational functions.  The following procedures shall be used to investigate and contract only with qualifying third-party vendors for the performance of necessary educational functions of the district; and to ensure that third-party vendors meet the required standards to be designated under the Family Educational Rights and Privacy Act (FERPA) as a School Official to handle personally identifiable information (PII) within the district. 

 

Third-party vendors may be designated by the district as a School Official when the vendor: 

        1. Performs an institutional service or function for which the school or district would otherwise use its own employees;
        2. Has met the criteria set forth in the district’s annual notification of FERPA rights for being a school official with a legitimate educational interest in the education records;
        3. Is under the direct control of the district regarding the use and maintenance of education records; and 
        4. Uses education records only for authorized purposes and may not re-disclose PII from education records to other parties (unless the provider has specific authorization from the district to do so and is otherwise permitted by FERPA). 

 

Third party vendor data use requirements shall include, but not be limited to the following:

  1. The vendor implement and maintain security procedures and practices consistent with current industry standards; and
  2. The vendor be prohibited from collecting and using PII for:
    1. Targeted advertising;
    2. Amassing a profile about a student or students except in furtherance of educational purposes;
    3. Selling or renting PII for any purpose other than those expressly permitted by law; and
    4. Disclosing PII for any purposes other than those expressly permitted by law. 

 

 

 

 

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