BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Budget Planning

Code No.: 801

 

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

 

The budget of the school district is the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified.  It is the responsibility of the superintendent to operate the school district within the budget. 
 

A budget for the school district 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 superintendent and director of business affairs to prepare the budget for review by the board prior to the April 30 deadline each year. The District will provide all of the information necessary for the Proposed Property Tax Statement to the Department of Management by March 15.

 

Mailing of Proposed Property Tax Hearing Statements is completed by the county auditor by March 20.  A public hearing for the Proposed Property Taxes is then held not less than 10 days and not more than 20 days prior to the date of hearing. The hearing notice is published in a newspaper designated for official publication in the school district.  The hearing notice must also be posted on the district website and district social media accounts on the same day it is published in the newspaper. The hearing on the Proposed Property Tax must be a unique and separate meeting and be the only item on the agenda. 

 

Prior to the adoption of the proposed budget by the board, the public 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 30.

 

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget 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 30.  It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and the Iowa Department of Management.

 

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

 

It 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.

 

 

 

 

 

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

February 2022

February 2024

 

 

 

 

BUSINESS PROCEDURES

Series 800

Policy Title: Transfer of Funds

Code No.: 803

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

 

If all requirements for district use of funds under the Preschool Foundation Aid, Professional Development Supplement, Home School Assistance Program, Teacher Leadership Supplement, or any discontinued fund have been met and funds remain unexpended and unobligated at the end of the fiscal year, the district may transfer all or a portion of remaining funds by passage of a board resolution into the district’s flexibility account in accordance with law.  Before the expenditure of amounts in the flexibility account, the district shall publish notice of the time, date, and place of a public hearing on the proposed resolution approving said expenditures. The board must find and certify that the statutory requirements of each original source of funds have been met before adopting the resolution approving the expenditures. The district will present a copy of the signed board resolution to the Department of Education.

 

The district may transfer by board resolution from the general fund to the student activity fund an amount needed to purchase or refurbish protective and safety equipment required for any extracurricular interscholastic athletic contest or competition sponsored or administered by the Iowa High School Athletic Association or Iowa Girls High School Athletic Union.

 

If the before and after school program exceeds the amount necessary to operate the program, the excess amount may, following a public hearing, be transferred by resolution of the board of directors of the school corporation for deposit in the general fund of the school corporation to be used for school district general fund purposes.  The district will present a copy of the signed board resolution to the Department of Education.

 

Beginning in FY 2024, unexpended and unobligated dollars that remain at the end of a fiscal year in addition to ongoing revenues may be transferred to the Teacher Salary Supplement (TSS) program from Professional Development Supplement (PDS), Talented and Gifted (TAG), and Teacher Leadership Supplement (TLS) without board action.
 

The district may choose to request approval from the School Budget Review Committee to transfer funds to make a program whole, prior to its elimination.

 

Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by Oct. 1 following the end of the fiscal year.

 

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

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

October 2021

February 2022

June 2023

February 2024

 

 

803 Transfer of Funds              2/23/24                                           Pg. 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUSINESS PROCEDURES

Series 800

Policy Title: Governmental Accounting Practices and Regulations

Code No. 804

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

   
Fund Balance Reporting

Financial reporting for the balances in the district’s governmental funds is based on Governmental Accounting Standards Board (GASB) Statement 54, Fund Balance Reporting and Governmental Fund Types Definitions.  Fund balance refers to the difference between assets and liabilities in the governmental funds balance sheets.  GASB 54 established a hierarchy that is based on “the extent to which the government is bound to honor constraints on the specific purpose for which the amounts in those funds can be spent.”

The governmental funds can have up to five fund balance classifications.  The classifications are defined below from most to least restrictive.

Nonspendable Fund Balance includes amounts that cannot be spent because they are either not in spendable form, or legally or contractually required to be maintained intact.  This includes items not expected to be converted to cash, including inventories and prepaid expenses.  It may also include other property acquired for resale and the principal of a permanent fund.

Restricted Fund Balance should be reported when constraints placed on the use of resources are either externally imposed by creditors, grantors, contributors, or law or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation.  This includes “categorical balances.”

Committed Fund Balance reflects specific purposes pursuant to constraints imposed by formal action of the board. Such constraints can only be removed or changed by board action.

Assigned Fund Balance reflects amounts that are constrained by the government’s intent to be used for specific purposes but meet neither the restricted nor committed forms of constraint.  Unless the amount is negative, the assigned fund balance is the residual classification for the governmental funds other than the general fund.  If the amount is negative, then the residual amount is shown as unassigned.

Unassigned Fund Balance is the residual classification for the general fund only.  As noted above, if a negative residual amount exists in other governmental funds then the amount is reported as unassigned.

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.   
 

Date of Adoption/Review/Revision:

March 2012

August 2013

September 2016

February 2022

February 2024

 

804 Governmental Accounting Practices                  2/23/24             1:30 PM                          Pg. 2

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Local - State - Federal - Miscellaneous Revenue

Code No.: 805

 

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

 

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 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.  Educational 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.  However, following a properly noticed public hearing, the board of directors may elect to deposit proceeds from the sale of real property or buildings into any fund under the control of the school corporation.  Notice for the public hearing must be published in a newspaper of general circulation within the district not less than ten and no more than twenty days prior to the proposed public hearing.  Notice of the public hearing must include the date, time and location of the public hearing, and a description of the proposed action.  The proceeds from the sale of other school district property 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;
• Sale of books, records, tapes, software, educational equipment, and supplies.
• Items displaying the emblem, mascot, or logo of the district or that otherwise promote the identity of the district and its programs if sold on district property;
• Souvenirs and programs relating to events sponsored by or at the district if sold on district property; and
• Goods, products or professional services, which are produced, created or sold incidental to the district's teaching, research, and extension missions.

 

It is the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

February 2022

August 2024

 

 

No policy exists for #806.

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Expenditures for a Public Purpose

Code No.: 806

 

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

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

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

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

 

Date of Adoption/Review/Revision:

June 2022

July 2022

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Expenditures for a Public Purpose – Use of Public Funds Regulation

Code No.: 806R1

 

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

Reimbursements to an Individual

• Use of Credit/Procurement Card:  All purchases through a district-owned credit or procurement card shall be pre-approved and comply with the district’s policy 408.1 – Credit Card Use.
   
• Mileage:  Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
   
• Travel accommodations:  Employees who are required to travel and stay overnight as part of fulfilling their job duties to the district shall be reimbursed for costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
   
• Alcohol:  Alcohol is a personal expense and is never allowable for purchase or reimbursement using public funds.
   
• Food/Refreshments:  Food and refreshments are typically a personal expense, but there may be circumstances that allow food and refreshments using public funds.  Meetings spanning meal times should be avoided when possible.  When a district meeting is required to take place spanning a customary meal time, the superintendent or designee shall determine whether food and/or refreshment will be provided to employees whose presence is required during the meeting.  The cost of food and refreshment for employees shall be reasonable, and when possible, a separate itemized receipt for each employee is required.  If an itemized receipt is not available, approval is required by the school business official prior to reimbursement.  Meals and refreshments may be allowed for welcome/beginning of year receptions, end of year district/department celebrations, and during parent/teacher conference nights.  In all cases, the names and number of employees shall be noted on the receipt.  Meals for off-site professional development and conferences for Board members, board officers, and accompanying district staff (i.e., Iowa Association of School Boards Annual Convention) to promote effective and efficient board governance may also be allowed when reasonable.
   

 

 

 

 

 

 

 

• Apparel/Personal Items:  Apparel and personal items including, but not limited to items such as t-shirts, hats, mugs, etc. generally provide personal benefit to individuals and are a personal expense.  These items shall not be purchased or reimbursed with public funds.  However, there may be circumstances where a staff t-shirt is provided for certain positions for a uniform such as custodial staff so that they are identifiable as district staff for events, as this aligns with the Board’s mission and vision.
   
• Gifts:  Gift cards or gifts given to individuals are personal expenses and public funds should not be used (except for recognition/staff retirement, listed below) for these purposes.  Voluntary collections from staff would be an acceptable way of purchasing gifts.
   
• Retirement and Recognition Gifts:  Recognizing an employee or volunteer’s years of dedication to educating the community and commitment to the district serves a public purpose by honoring individuals with a token gift, or honorarium, in recognition of their service.  The same is true for individual awards, mementos, or items purchased in recognition of employee service to the district.  These purchases may use public funds, provided the expenditures are modest and approved by the superintendent.  
   
• Honoraria:  District employees may at times receive an honorarium from an outside source as compensation for the employee’s time devoted to preparing and delivering a presentation within the scope of their professional field.  Honorariums may only be accepted by employees when the employee has used their personal time outside of their work for the district to prepare and deliver the presentation.  If the employee uses district time or resources to prepare or deliver a presentation, any honorarium shall be given to the district.  
   
• Break Room Supplies:  The purchase of perishable or disposable supplies for employee break rooms is primarily designed for individual consumption and is a personal expense.  This includes items such as coffee, coffee filters, plates, cups, spoons, napkins, etc.  

 

Supplies for Public Areas

 

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

 

Staff Parties/Receptions

 

• Parties and receptions to benefit individual staff members are considered a personal expense and should not be purchased or reimbursed with public funds.  This includes but is not limited to holiday parties.
   
• Hosting a group reception to honor all employees retiring from the district in a given school year is allowable as a public expense. Hosting a retirement reception provides a direct benefit to the community as an opportunity for the community to attend and honor the retiring employees’ years of dedication and service to the district.

 

School/ Student Activity Banquets

 

• School/student activity banquets are typically a personal expense and will not be purchased or reimbursed with public funds unless the public purpose is submitted for review and pre-approved by the superintendent.

 

Memorial Gifts

 

• Memorial flowers to convey sympathy or congratulations are allowable as a public expense if they have been approved by the superintendent.  Memorial cards are always appropriate.
   
• Memorial gifts of any sort other than flowers and a card are a personal expense.

 

Student Incentives

 

• It is within the discretion of the building principal to authorize the purchase of awards holding a nominal value to commemorate the achievements of a student or group of students.  These awards should be designed to reward behavior and values that exemplify the educational and community mission of the district.  Awards should not be gift cards or other monetary awards.
   
• Flowers and decorations for school dances held as part of the district’s student activity program are an allowable expense paid out of the student activity fund, provided the purchases are approved by the building principal.  

 

Meetings

 

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

 

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

 

Date of Adoption/Review/Revision:

June 2022

July 2022

 

BUSINESS PROCEDURES

Series 800

 

Policy Title: Internal Controls

Code No.: 807

 

The board expects all board members, employees, volunteers, consultants, vendors, contractors, students and other parties maintaining any relationship with the school district to act with integrity, due diligence, and in accordance with all laws in their duties involving the school district’s resources.  The board is entrusted with public dollars and no one connected with the school district should do anything to erode that trust.

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

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor or the superintendent.  The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, the Auditor of State's office and other internal or external departments and agencies, including law enforcement officials, as the superintendent 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, Auditor of State's office, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

The superintendent or board president shall ensure the Auditor of State’s office is notified as required by law of any suspected embezzlement, theft or other financial irregularity pursuant to Iowa law.  The superintendent and/or board president in coordination with the Auditor of State’s office, will determine whether to conduct a complete or partial audit.  The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district.  In the event there is an investigation, records will be maintained for use in the investigation.  Individuals found to have altered or destroyed records will be subject to disciplinary action, up to and including termination. 
 

Date of Adoptions/Review/Revision:

June 2022

July 2022

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Cash in School Buildings

 

Code No. 808

 

 

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 district office.

 

A minimal amount of cash is kept in the district 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 director of business affairs to determine the amount of cash necessary for each day's operations and to comply with this policy.

 

It is the responsibility of the superintendent or the superintendent's designee to develop administrative regulations to determine the amount of cash necessary for each day's operations, to establish any necessary petty cash accounts, to determine how often deposits must be made, and to comply with this policy.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of Adoption/Review/Revision:

 

August 2013

 

September 2016

February 2022

 

 

STUDENT PERSONNEL

 

Series 500

 

Policy Title: Student Activities Fund

Code No. 809

 

Collection of any funds for school activities must have the recommendation of the building principal/designee and approval of the superintendent/designee. All such funds shall be under the financial control of the board.

 

Records and procedures relating to internal accounts shall be in accordance with those found in Uniform Financial Accounting for Iowa Schools published by the Department of Education.

 

An audit of these accounts shall be made at the same time as the annual audit of schools funds.

Date of Adoption/Review/Revision:

July 1979

July 2010

August 1994

August 1997

August 2000

July 2003

July 2006

July 2010

September 2012

August 2015

March 2024

BUSINESS PROCEDURES

 

Series 800

Policy Title: Depository of Funds

Code No.: 810

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 board will also designate the maximum amount which may be kept on deposit in each bank. This amount will be designated the first time a new depository is identified, and will be reviewed at least once every five years or when an increase or additional depository is needed. The amount stated in the resolution must be for all depositories and include all of the school district's funds.Top of Form

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

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

August 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

February 2022

February 2024

 

 

It shall be the responsibility of the treasurer in conjunction with the superintendent to bring a contract with an outside person to invest district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval. The treasurer in conjunction with the superintendent shall also provide the board with information about and verification of the outside person’s fiduciary bond. Contracts with outside persons shall include a clause requiring the outside person to notify the district within thirty days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the district and to provide the documents necessary for the performance of the investment portion of the district audit.

Contracts with outside persons shall not be based on the performance of the investment portfolio.

 

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

 

It shall be the responsibility of the superintendent/designee to deliver a copy of this policy to the district’s depositories, auditor, and outside persons doing investment business with the district.

 

It shall also be the responsibility of the superintendent/designee, in conjunction with the treasurer and board secretary, to develop a system of investment practices and internal controls over the investment practices. The investment practices shall be designed to prevent losses, to document the officers and employees responsible for elements of the investment process, and address the capability of the management.

 

Date of Adoption/Review/Revision:

October 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

February 2022

 

BUSINESS  PROCEDURES

 

Series 800

 

Policy Title: Emergency Repairs Code No.: 812

 

In the event of an emergency requiring repairs, in excess of the state limit, to a school district facility where repairs are necessary to correct or control the situation and to prevent the closing of school, the provisions relating to bidding will not apply.

 

It is the responsibility of the superintendent/designee to obtain certification from the area education agency administrator stating such repairs in excess of the state limit were necessary to prevent the closing of school.

 

It is the responsibility of the superintendent/designee to notify the board as soon as possible considering the circumstances of the emergency.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of Adoption/Review/Revision:

June 2008

July 2010

August 2013

September 2016

February 2022

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Purchasing - Bidding

No.: 813

 

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

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

Goods and Services 

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

Purchases for goods and services shall conform to the following: 

 

• The superintendent shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $5,000
• For goods and services costing at least $5,000 and up to $50,000, 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 $50,000 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 may be based on several cost considerations including, but not limited to the following:

 

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

 

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

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

 

Public Improvements

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

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

The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to policy 812 to Emergency Repairs. 

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

 

 

Date of Adoption/Review/Revision:

July 9, 1981

August 21, 1990

August 1992

August 1995

August 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

January 2020

November 2020

June 2022

 

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Purchase Orders Code No.: 814

 

The procurement of all supplies, equipment, and other materials and services shall be initiated by the issuance of a district purchase order approved by the department supervisor and the director of business affairs/designee, except those materials and services procured by formal contract.

Members of the transportation and maintenance departments may call the business office for verbal purchase authorization when such procurement is for the maintenance of vehicles, buildings or grounds.

 

All purchases are to be made through the business office. Purchase orders originating in the schools must be approved by the school principal/designee before being approved by the business office.

 

Opinions and preferences of those individuals who will use the supplies and materials should be taken into consideration in making procurement decisions or selections.

 

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

June 2022

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Payment for Goods and Services

Code No.: 815

 

 

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.
 

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

 

Date of Adoption/Review/Revision:

August 11, 1980

August 21, 1990

April 1992

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

June 2022

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Disposition of Obsolete Equipment Code No.: 816

 

School property, such as equipment, furnishings, or supplies (hereinafter equipment), will be disposed of when it is determined to be of no further use to the school district.  It is the objective of the school district in disposing of the equipment to achieve the best available price or most economical disposal.

 

Obsolete equipment or property other than real property having a value of no more than $25,000 may be sold or disposed of in a manner determined by the board.  However, the sale or disposition of equipment, furnishings or supplies disposed of in this manner will be published in a newspaper of general circulation. 

 

A public hearing will be held regarding the disposal of the equipment with a value of $25,000 or more prior to the board's final decision.  The board will adopt a resolution announcing the proposed sale or disposition and will publish notice of the time and place of the public hearing and the description of the property will be in the resolution.  Notice of the public hearing will be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date unless otherwise required by law.  Upon completion of the public hearing, the board may dispose of the equipment.

 

It is the responsibility of the superintendent to make a recommendation to the board regarding the method for disposing of equipment of no further use to the school district.

 

 

 

 

Date of Adoption/Review/Revision:

August 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

October 2021

June 2022

 

The board shall only in the case of absolute necessity issue warrants for which there are no funds available for the payment of such warrants. If warrants are issued for which there are no funds available for payment of such warrants, the treasurer shall institute such procedures as stated in the Code of Iowa, Chapter 74, Sections 1-8 for the payment of said warrants.

 

 

Date of Adoption/Revision:
July 1979
August 21, 1990
August 1992
August 1995
June 1998
June 2001
June 2004
July 2007
July 2010
August 2013
September 2016

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Payroll Periods Code No.: 819

 

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.

 

 

Date of Adoption/Review/Revision:

July 1979

August 21 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

June 2022

August 2024

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Payroll Deductions Code No.: 820

 

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, federal insurance contributions, and the Iowa Public Employees' Retirement System (IPERS).  In addition, any employee may elect to have payments withheld for district related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs.

 

Written requests for the purchase of or a change in tax-sheltered annuities shall be on file in the payroll department thirty (30) days prior to the desired effective date.  Requests for reductions in gross wages for contributions to tax-shelter annuities shall conform to the standards of Internal Revenue Service, and all other governing and regulatory agencies in effect at the time of the request.  Deductions for tax-sheltered annuities may be revoked thirty (30) days after receiving a written request from the employee.

The district may deduct wages as required or allowed by state or federal law or by order of the court of competent jurisdiction.  

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

 

Payroll deduction requirements stated in the employee handbook, if any, will be followed.

 

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

August 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

June 2022

August 2024

 

BUSINESS PROCEDURES

Series 800

Policy Title: Presentation and Publication of Financial Information

Code No.: 821

 

 

The district recognizes the importance and value of fulfilling timely reporting requirements.  Regularly providing updated financial information assists the board in making informed decisions for the future financial health of the district.

 

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 all other 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 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.

 

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

 

Following board approval, 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.

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

July 2022

August 2024

 

 

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Audits

Code No.: 824

 

In accordance with state law, to review the funds and accounts of the school district, the board will employ an independent auditor certified in the state of Iowa to perform an annual audit of the financial affairs of the school district.  The superintendent or designee will use a request for proposal procedure in selecting an auditor.  The administration will cooperate with the auditors. Annual audit reports will be filed with the State Auditor and remain on file as permanent records of the school district.

 

 

 

 

 

Date of Adoption/Review/Revision:

August 23, 1982

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

July 2022

August 2024

 

 

BUSINESS  PROCEDURES

Series 800

 

Policy Title: Care, Maintenance, and Disposal of District Records Code No.: 825

 

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	11 years
Cancelled warrants, check stubs, bank Statements, bills, invoices, and related records	5 years 5 years
Recordings and minutes of closed meetings	1 year
Program grants	As determined by the grant
Nonpayroll personnel records Payroll personnel records	7 years after leaving district 3 years after leaving the district
Employment applications	2 years
Payroll records	3 years
School meal programs accounts/records	3 years after submission of the final claim for reimbursement
Records of complaints of sex discrimination, and conduct that reasonably may constitute sex discrimination, plus all responsive records and outcomes and training materials on this topic.	7 years

 

 

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

 

 

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

 

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

 

 

Date of Adoption/Review/Revision:

June 2023

August 2024

 

 

Date of Adoption/Review/Revision:

June 2004

July 2007

July 2010

August 2013

September 2016

July 2022

BUSINESS PROCEDURES

 

Series 800

 

Policy Title: Insurance Program Code No.: 831

 

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 at least 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 $2,500.00 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/designee. The director of business affairs is responsible for maintaining the capital assets management system, processing claims and maintaining loss records.

 

 

Date of Adoption/Review/Revision:

July 1979

August 21, 1990

August 1992

August 1995

June 1998

June 2001

June 2004

July 2007

July 2010

August 2013

September 2016

July 2022