700 Purpose of NonInstructional and Business Services

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.

 

 

Date Board Adopted: 4/13/1992

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference:          Iowa Code §§ 12C.2; 279.33 

701.2 Transfer of Funds

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

 

If all requirements for district use of funds calculated under the teacher leadership supplement are met and funds remain unexpended and unobligated at the end of the fiscal year, the district may transfer all or a portion of remaining funds into the district’s flexibility account in accordance with law.

 

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

 

Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by October 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 Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference: Iowa Code §§ 24.21-.22; 257.10; 279.8; 279.42; 298A. 289 I.A.C. 6

 

 

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

       Custodial 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 or superintendent’s designee to implement this policy and bring necessary changes in the maintenance of the school district's financial records to the attention of the board.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

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

   281 I.A.C. 98

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 school office area in a locked area. Excess cash is deposited in the authorized depository of the school district by the District Office.

 

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

 

Date Board Adopted: 7/21/2003

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference:          Iowa Code § 279.8

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 business manager to prepare the budget for review by the board prior to the April 15 deadline each year.

 

Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for the school district.  Prior to the adoption of the proposed budget by the board, members of the school district community 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 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 Board Adopted: 7/21/2003

Date Board Updated/Reviewed:  03/21/2022

 

 

 

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

 

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. 

 

Date Board Adopted: 2/19/2018

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference: Iowa Code § 24.9 (2013).

704.1 Local-State-Federal-Miscellaneous Revenue

Revenues of the school district are received by the financial secretary and/or business manager.  Other persons receiving revenues on behalf of the school district will promptly turn them over to the financial secretary and/or business manager.

 

Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district.  It is the responsibility of the financial secretary to deposit the revenues received by the school district in a timely manner under the direction of the business manager.  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.  

 

Rental fees received by the school district for the rental of school district equipment or facilities are deposited in the general fund.  

 

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 or 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; and,

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

 

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

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed: 03/21/2022

 

Legal Reference: Iowa Code §§ 12C; 23A; 24.9; 257.2; 279.8; .41; 282.2, .6, .24; 291.12, 297.9-.12, .22; 301.1

704.2 Debt Management Policy

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 district’s goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs.

 

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

 

PURPOSES AND USES OF DEBT

Capital Planning

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

 

Capital Financing

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

 

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

 

Working Capital Financing

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

 

Refundings

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

 

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

 

DEBT STANDARDS AND STRUCTURE

Length of Debt

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

 

Debt Structure

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

 

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

 

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

 

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

 

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

 

Decision Analysis to Issue Debt

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

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

 

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

 

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

 

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

 

DEBT ISSUANCE

Credit Enhancement

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

 

Costs and Fees

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

 

Method of Sale

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

 

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

 

Professional Service Providers

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

 

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

 

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

 

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

 

DEBT MANAGEMENT

 Investment of Debt Proceeds

The school district shall invest all proceeds received from the issuance of debt separate from the school district’s consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture.  Investments will be consistent with those authorized by Iowa law and the school district’s Investment Policy to maintain safety of principal and liquidity of the funds.

 

Arbitrage and Record Keeping Compliance

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

 

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

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

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

3)    investments and arbitrage compliance;

4)    expenditures and assets;

5)    private business use; and

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

 

Financial Disclosure

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

 

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

 

Date Board Adopted: 2/4/2013

Date Board Updated/Reviewed:  03/21/2022

 

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

 

 

 

 

704.2R1 Post Issuance Compliance Regulation for Tax Exempt Obligations

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.

 

 

Date Board Adopted: 2/4/2013

Date Board Updated/Reviewed:  03/21/2022

 

 

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

 

 

 

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 financial secretary under the direction of the superintendent and business manager to invest funds in excess of current needs in the following investments.

 

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

            Iowa Schools Joint Investment Trust Program (ISJIT);

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

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

            Repurchase agreements in which underlying collateral consists of investments in government securities.  The school district must take delivery of the collateral either directly or through an authorized custodian.  Repurchase agreements do not include reverse repurchase agreements;

            Prime bankers' acceptances that mature within two hundred seventy days and that are eligible for purchase by a federal reserve bank.  At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer;

            Commercial paper or other short-term corporate debt that matures within two hundred seventy days and that is rated within the two highest classifications, as established by at least one of the standard rating services, with no more than five percent at the time of purchase placed in the second highest classification.  At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer; and,

      An open-end management investment company registered with the federal securities exchange commission and commonly referred to as a money market mutual fund.  The money market mutual fund will use only the investments individually authorized by law for school districts.

 

 

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

 

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

 

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

 

It is the responsibility of the superintendent or superintendent’s designee 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 or superintendent’s designee, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices.  The investment practices are designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference: Iowa Code §§ 11.2, .6; 12.62; 12B.10; 10A; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123.

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 and/or superintendent will have sole authority to determine whether the gift furthers the interests 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 district.

 

Date Board Adopted: 4/13/1992

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference: Iowa Code §§ 279.42; 565.6 (2013).

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 or superintendent’s designee.  

 

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 or superintendent’s designee. They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent or superintendent’s designee.

 

It is the responsibility of the financial 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.

 

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed: 03/21/2022

 

 

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

704.6 Online Crowd Fundraising Campaigns-Crowdfunding

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

 

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. 

 

 

Date Board Adopted: 6/21/2021

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference:           Iowa Code §§ 279.8; 279.42; 565.6.

705.1 Purchasing Bidding

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

 

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

 

By July 31 of each year, the superintendent or superintendent’s designee 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 $55,000.
  • For goods and services costing at least $55,000 and up to $135,000, 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, $135,000 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.

 

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 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 Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference:         

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

                                    261 I.A.C. 54.

                                    281 I.A.C. 43.25.

 

 

705.1R1 SUSPENSION AND DEBARMENT OF VENDORS AND CONTRACTORS PROCEDURES

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

 

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

 

  1. Obtaining a certification of a party’s compliance with the federal suspension and debarment requirements in connection with any application, bid, or proposal;
  2. Requiring compliance with the federal suspension and debarment requirements as an express condition of any sub-award, purchase, or contract in question; or
  3. Prior to committing to any sub-award, purchase, or contract, check the online federal System for Award Management at https://sam.gov/portal/SAM/##11 to determine whether the relevant party is subject to any suspension or debarment restrictions.  

 

 

2 CFR Part 200 Subpart B-General Provisions

200.113 Mandatory Disclosures

 

A non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Non-Federal entities that have received a Federal award including the term and condition outlined in Appendix XII—Award Term and Condition for Recipient Integrity and Performance Matters are required to report certain civil, criminal, or administrative proceedings to SAM. Failure to make required disclosures can result in any of the remedies described in §200.338 Remedies for noncompliance, including suspension or debarment. (See also 2 CFR part 180, 31 U.S.C. 3321, and 41 U.S.C. 2313.)  It is the responsibility of the Superintendent to timely report to the relevant federal or pass through agency any violations of federal criminal law involving fraud, bribery or gratuity potentially impacting a federal grant.

 

Date Board Adopted: 7/16/2018

Date Board Updated/Reviewed:  03/21/2022

705.1R2 Using Federal Funds in Procurement Contracts

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

 

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

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

 

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

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

 

2 CFR Part 200, Subpart D Subsection §200.321

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

 

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

2 CFR Part 200 Appendix II

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

 

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

 

(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, 

 

“Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.” 

 

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

 

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

 

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

 

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

 

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

 

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

 

(J) See §200.322 Procurement of recovered materials.

 

Date Board Adopted: 1/18/2021

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference:

                      

Title 2 Code of Federal Regulation (C.F.R.) Grants and Agreements, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

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.

 

Date Board Adopted: 3/19/2007

Date Board Updated/Reviewed:  03/21/2022

 

 

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.

705.4 Expenditures for a Public Purpose

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

 

Individuals who have concerns about the public purpose of a purchase or reimbursement should utilize the district’s Internal Controlspolicy 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 Compensationpolicy, 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 Board Adopted: 4/11/2019

Date Board Updated/Reviewed: 03/21/2022

 

Legal References:         Iowa Constitution Art. III, sec. 31; 

                                     Iowa Code §§ 68A.505; 279.8; 721.2.

281 I.A.C. 98.70

                                     1979 Op. Atty. Gen., No. 79-4-26

705.4R1 Use of Public Funds Regulation

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

 

Reimbursements to an Individual

•      Use of Credit/Procurement Card:  All purchases through a district-owned credit or procurement card shall be pre-approved and comply with the district’s policy404.10 – Credit and Procurement Cards.

•      Mileage: Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in the district’s Employee Travel Compensationpolicy.

•      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 Compensationpolicy.

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

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

•      Apparel/Personal Items:  Apparel and personal items including, but not limited to items such as t-shirts, hats, mugs, etc. provide personal benefit to individuals and are a personal expense. These items shall not be purchased or reimbursed with public funds.  

•      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 Board Adopted: 4/11/2019

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal References:         Iowa Constitution Art. III, sec. 31; 

                                     Iowa Code §§ 68A.505; 279.8; 721.2.

281 I.A.C. 98.70

                                     1979 Op. Atty. Gen., No. 79-4-26

706.1 Payroll Periods

It shall be the policy of the board of directors that all personnel of the school district be paid as follows:

1. Teachers shall be paid on the 25th of each month.

2. Secretaries shall be paid the following Thursday after each four week period.

3. Custodians shall be paid the following Thursday after each two week period.

4. Cooks shall be paid on the 10th day of each month with the payroll period ending on the last day of the previous month.

5. Bus drivers shall be paid on the 10th day of each month with the payroll period ending on the last day of the previous month.

6. Teachers aides shall be paid on the 10th day of each month with the payroll period ending on the last day of the previous month.

7. Substitute teachers shall be paid on the 10th day of the following month in which they worked.

8. All new employees will sign up for direct deposit of employee’s wages in a financial institution of the employee’s choice.

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.

 

Date Board Adopted: 6/16/2008

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference: Iowa Code §§  91A.

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,federal insurance contributions and the Iowa Public Employees' Retirement System (IPERS).

 

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

 

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

 

 

 

 

 

 

 

 

 

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

 

Date Board Adopted: 6/21/2021

Date Board Updated/Reviewed: 03/21/2022

706.3 Pay Deduction

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.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

 

 

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

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

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. Within 15 business days of receiving the complaint, the Business Manager 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.

 

Date Board Adopted: 2/19/2018

Date Board Updated/Reviewed:  03/21/2022

707.1 Secretarys Reports

The board secretary or board secretary’s designee 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.

 

Date Board Adopted: 2/19/2018

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference:          Iowa Code §§ 279.8; 291.7 (2013).

707.2 Treasurers 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 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 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.

 

Date Board Adopted: 2/19/2018

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference: Iowa Code §§ 279.31, .33

707.3 Publication of Financial Records

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 Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

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

1952 Op. Att'y Gen. 133.

707.4 Audit

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

 

Date Board Adopted: 4/13/1992

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference: Iowa Code § 11.6 

707.5 Internal Controls

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

 

Internal controls are used to help ensure the integrity of district financial and accounting information. Adherence to district-established internal control procedures is the responsibility of all employees of the school district. The superintendent, business manager and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board.  Administrators shall be alert for any indication of fraud, financial impropriety, or 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/or the superintendent, and/or the board president. The superintendent and/or the board president shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, the Auditor of State's office and other internal or external departments and agencies, including law enforcement officials, as the superintendent and/or the board president may deem appropriate. 

 

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

 

In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board president or vice-president 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 Board Adopted: 4/13/2009

Date Board Updated/Reviewed:  03/21/2022

 

Legal References:         American Competitiveness and Corporate Accountability Act of 2002, Pub. L. 

No. 107-204.

Iowa Code §§ 11, 279.8.

707.5R1 Internal Control Procedures

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

 

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

 

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

 

 

Date Board Adopted: 2/19/2018

Date Board Updated/Reviewed:  03/21/2022

708 Care, Maintenance and Disposal of School District Records

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

 

  •   Secretary's financial records

Permanently

  •   Treasurer's financial records

Permanently

  •   Open meeting minutes of 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 District 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 business manager.

 

The permanent and cumulative records of students currently enrolled in the school district are housed in the building administrative 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 building they last attended or electronically and will be retained permanently. These records will be maintained by the superintendent or superintendent’s designee. Special education records shall be maintained in accordance with law.

 

The superintendent or superintendent’s designee 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.

 

 

Date Board Adopted: 10/11/1993

Date Board Updated/Reviewed:  03/21/2022

 

 

 

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).

 

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 regularly.  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.

 

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 business manager is responsible for maintaining the capital assets management system, processing claims and maintaining loss records.

 

Date Board Adopted: 4/13/1992

Date Board Updated/Reviewed:  03/21/2022

 

 

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.

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 Director of Food Service 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 or superintendent’s designee 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 Director of Food Service to administer the program and to cooperate with the superintendent and appropriate personnel for the proper functioning of the school nutrition program.

 

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

 

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

 

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

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

                                    Iowa Code ch. 283A.

                                    281 I.A.C. 58.

710.1E1 School Nutrition Program Notices of Nondiscrimination

Code No.  710.1E1

 

 

SCHOOL NUTRITION PROGRAM NOTICES OF NONDISCRIMINATION

 

USDA Nondiscrimination Statement

In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA.

Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc.), should contact the Agency (State or local) where they applied for benefits. Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at 800-877-8339. Additionally, program information may be made available in languages other than English.

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

1.     Mail: U.S. Department of Agriculture
Office of the Assistant Secretary for Civil Rights
1400 Independence Avenue, SW
 Washington, D.C. 20250-9410
 

2.     Fax: 202-690-7442
 

3.     Email: program.intake@usda.gov

This institution is an equal opportunity provider.

Iowa Nondiscrimination Statement

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

710.1E2 CHILD NUTRITION PROGRAMS CIVIL RIGHTS COMPLAINT FORM

Code No.  710.1E2

 

 

CHILD NUTRITION PROGRAMS CIVIL RIGHTS COMPLAINT FORM

 

Complaint Contact Information:

Name: _____________________________________________________________________

Street Address, City, State, Zip:  __________________________________________________

County:                                                             

Area Code/Phone:________________

Email Address: ____________________________________________________________________________________

Complaint information:

  1. Specific name and location of the entity and individual delivering the service or benefit:
  2. Describe the incident or action of the alleged discrimination or give an example of the situation that has a discriminatory effect on the public, potential program participants, or current participants:
  3. On what basis does the complainant feel discrimination exists (race, color, national origin, sex, age, disability, creed, sexual orientation, religion, gender identity, political party affiliation, actual/potential parental/family/marital status)?
  4. List the names, titles, and business addresses of persons who may have knowledge of the alleged discriminatory action:
  5. List the date(s) during which the alleged discriminatory actions occurred, or if continuing, the duration of such actions:
  6. Date complaint received:                                                                                                                                                            
  7. Person receiving complaint:                                                                                                                                                      
  8. Action(s) taken:

 

 

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

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

This institution is an equal opportunity provider.12/2021

710.1R1 SCHOOL NUTRITION PROGRAM CIVIL RIGHTS COMPLAINT PROCEDURE

Code No.  710.1R1

 

 

SCHOOL NUTRITION PROGRAM CIVIL RIGHTS COMPLAINT PROCEDURE

USDA Child Nutrition Programs in Iowa

 

Procedures for Handling a Civil Rights Complaint

 

  1. Civil rights complaints related to the National School Lunch Program, School Breakfast Program, Afterschool Care Snack Program, Summer Food Service Program, Seamless Summer Option, or Child and Adult Care Food Program are written or verbal allegations of discrimination based on USDA protected classes of race, color, national origin, sex, age, and disability.
  2. Any person claiming discrimination has a right to file a complaint within 180 days of the alleged discrimination.  See below for additional Iowa Civil Rights information. A civil rights complaint based on the protected classes listed in #1 above must be forwarded to the address on the nondiscrimination statement.

 

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

 

  1. There must be enough information to identify the agency or individual toward which the complaint is directed and indicate the possibility of a violation.  Every effort should be made to obtain at least the following information:
    • Name, address and telephone number or other means of contacting the complainant;
    • The specific location and name of the organization delivering the program service or benefit;
    • The nature of the incident(s) or action(s) that led the complainant to feel there was discrimination;
  2. The basis on which the complainant feels discrimination occurred (race, color, national origin, sex, age, ordisability);
  3. The names, titles, and addresses of people who may have knowledge of the discriminatory action(s);and
  4. The date(s) when the alleged discriminatory action(s) occurred or, if continuing, the duration of suchaction(s).

 

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

 

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

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 will make every effort to eliminate any social stigma attached to, and prevent the overt identification of, students who are eligible for free and reduced price meals.

 

The district shall annually notify all families of the availability, eligibility criteria, and application procedures for free or reduced price meals in accordance with state and federal law. 

 

It is the responsibility of the business manager’s secretarial staff 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 business manager’s secretary.

 

Employees, students not qualified for free meals and others will be required to pay for meals consumed.

 

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

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:03/21/2022

 

 

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

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

                                    Iowa Code § 283A.

  281 I.A.C. 58.

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 school administration.  Vending machines in the school building are the responsibility of school administration.  Purchases from the vending machines, will reflect the guidelines in the Wellness policy 507.9.

 

It is the responsibility of the superintendent or superintendent’s designee to develop administrative regulations for the use of vending machines and other sales of food to students.

 

Date Board Adopted: 4/13/2009

Date Board Updated/Reviewed:  03/21/2022

 

 

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.

710.4 Meal Charges

In accordance with state and federal law, the Denison Community School Districtadopts 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

All meal purchases are to be prepaid before meal service begins. Students have use of a meal account.  Families may add money to student accounts via an electronic payment option found on the Denison Community School District website or pay at any school building office.

 

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.  

Employees may use an account for meals. All meals and/or a la carte items are to be prepaid in advance. When an account does not have a positive balance, an employee shall not be allowed to charge meals or a la carte items until there is a positive balance in the account to cover the cost. 

 

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 the student’s parent or guardian to resolve the matter of unpaid charges. Parents or guardians will be notified of an outstanding negative balance once the balance reaches any negative balance, and will continue to be notified until the account is no longer has a negative balance. Parents or guardians will be notified by a written notification sent home with the student, automated call from the District’s communication system, and a call from school district personnel.  A last notice letter will be mailed home when a negative lunch balance exceeds $60 at which time the negative accountwill 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. 

 

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 or superintendent’s designee may develop administrative regulations for implementing this policy. 

 

                                    

 

Date Board Adopted: 6/18/2013

Date Board Updated/Reviewed:  03/21/2022

 

 

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.

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.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

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

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

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

            281 I.A.C. 41.412.

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 Director of Transportation.

 

The board supports the use of recording devices on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The recording devices will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding.  The recordings are student records subject to school district confidentiality, board policy and administrative regulations.

 

School administration will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

 

It is the responsibility of the superintendent, in conjunction with the school administration to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.

 

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

 

 

Legal Reference:           Iowa Code §§ 279.8; 285; 321.

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.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

711.3 Student Transportation for Extracurricular Activities

 

The board and/or board’s designee in their 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 school administration. 

 

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 school administration.  A student's parent and/or legal guardian 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.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

Legal Reference:          Iowa Code §§ 256B.4; 285.1-.4; 321 (2011).

            281 I.A.C. 41.412.

711.4 Summer School Program Transportation Service

The school district may use school vehicles for transportation to and from summer extracurricular activities. 

 

Transportation to and from the student's attendance center for summer school instructional programs is within the discretion of the superintendent. 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 superintendent.

 

Date Board Adopted: 9/15/1986

Date Board Updated/Reviewed:  03/21/2022

 

Legal Reference:          Iowa Code § 285.10 (2013).

  281 I.A.C. 43.10, 412

711.5 Transportation of Nonresident and Nonpublic School Students

The board or board’s designee 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.

 

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.

 

 

Date Board Adopted: 7/21/2003

Date Board Updated/Reviewed:  03/21/2022

 

 

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

711.6 Transportation of Nonschool Groups

School district vehicles may be available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from 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.

 

Date Board Adopted: 7/21/2003

Date Board Updated/Reviewed:  03/21/2022

 

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

  281 I.A.C. 41.412; 43.10

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 Director of Transportation to develop administrative regulations regarding this policy.

 

Date Board Adopted: 7/21/2003

Date Board Updated/Reviewed:  03/21/2022

 

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

  281 I.A.C. 41.412; 43.40.

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 or superintendent’s designee.  The superintendent will be assisted by Director of Transportation.

 

Employees and students will be notified by commercial radio and/or electronic means 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 and/or electronic means.  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 or a legal guardian.

 

Date Board Adopted: 7/21/2003

Date Board Updated/Reviewed:  03/21/2022

 

 

Legal Reference: Iowa Code § 279.8 (2013).