The board recognizes its fiduciary responsibility to oversee the management of school district funds in keeping with the school district vision, mission and goals.  To achieve this purpose, the board may engage in learning about the financial needs, operations and requirements of the district as appropriate for the board’s understanding of the district’s financial position.  The board also commits to engaging in annual financial goal setting for the district based upon measurable data and projections for the district.

After the fiscal year has closed, the Superintendent or their designee will provide to the board concise, timely, well organized financial data.  The board will exercise its oversight responsibilities by reviewing relevant PK-12 public education sector indicators to understand the financial trends of the district. 

The board will establish and review financial goals annually.  The District will measure whether these goals were obtained as of June 30, but only after completion of the Certified Annual Report due September 15th each year.

Providing the best possible educational experience for all students and meeting federal, state, and local academic goals for each student requires maximizing General Fund resources for use in the instructional program. The board may request from the School Budget Review Committee (SBRC) additional modified spending authority (MSA) where it may be available for items such as:

• Special education deficit balances
• Advances to support increasing student enrollment
• Supports for students identified as English Learners
• At risk / dropout prevention programming
• Initial staffing associated with opening new buildings or programs
• Any other lawful purpose

Any award of modified supplement amount will be levied as a cash reserve based on the recommendation of the superintendent/designee and approved by the Board of Education in keeping with the fiscal management performance measures provided for in district policy.

 

Legal Reference:          Iowa Code §§ 257.7, 31; 279.8

 

Approved:  05/15/2023  

Reviewed:

Revised: 02/20/2024

                     

The school district fiscal year shall begin July 1 and end June 30 each year.  The budget shall state the expenditures for the fiscal year, and it shall be the responsibility of the superintendent to operate the education program within the budget.

It shall be the responsibility of the board to ensure the budget is managed effectively.

 

 

Legal Reference:  Iowa Code § 24.2 (2003).

Cross Reference:  703      Budget
                              704      Revenue
                              705      Expenditures

Approved:  11/01/2004

Reviewed:  09/21/2009, 10/20/2014, 10/21/2019

Revised:  

 

 

Each year at its annual/organizational meeting, the board shall designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The board will also designate the maximum amount which may be kept on deposit in each bank.  This amount will be designated the first time a new depository is identified, and will be reviewed at least once every five years or when an increase or additional depository is needed.  The amount stated in the resolution must be for all depositories and include all of the school district's funds.

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

 

 

Legal Reference:  Iowa Code §§ 12C; 279.33 (2003).

Cross Reference:  211.01   Annual Meeting
                              206.03    Secretary-Treasurer
                              704.01   Local - State - Federal - Miscellaneous Revenue

Approved:  11/01/2004

Reviewed:  09/21/2009, 10/21/2019

Revised:  10/20/2014, 02/20/2024

 

 

The money received from the regular and the voter-approved physical plant and equipment levies, the levy for public educational and recreational activities imposed under chapter 300, the proceeds of the sale of bonds authorized by law, and the proceeds of a tax estimated and certified by the board for the purpose of paying interest and principal on lawful bonded indebtedness shall be deposited in the schoolhouse fund and, except when authorized by the electors, shall be used only for the purpose for which originally authorized or certified.  The money received from the district management levy shall be deposited in a sub-fund of the general fund of the school district.  All other revenue received for any other purpose shall be deposited in the general fund of the school district.  The treasurer shall keep a separate account for each fund and shall not pay an order that fails to state the fund upon which it is drawn and the specific use for which it is to be applied.

 

 

Legal Reference:  Iowa Code §§ 11.23; 291.13 (2009).

Cross Reference:  704      Revenue
                              705      Expenditures

 

Approved:  11/01/2004

Reviewed:  09/21/2009, 10/20/2014, 10/21/2019

Revised:

 

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

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

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

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

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

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

Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by 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.

 

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

                                    289 IA.C. 6                 

 

Cross Reference:        701.5   Financial Records

                                    703      Budget

                                    704.2   Sale of Bonds

 

Approved:  11/01/2004

Reviewed:  09/21/2009, 10/20/2017, 10/21/2019, 09/20/2021, 06/19/2023

Revised:  09/20/2021, 06/19/2023, 02/20/2024

 

Financial records of the school district shall be maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law.  School district monies shall be received and expended from the appropriate fund and/or account.  The funds and accounts of the school district shall include, but not be limited to:

Governmental fund type:

• General fund - This fund is the chief operating fund of the district.  It is used to account for all financial                                 resources except those accounted for and reported in another fund.
• Special revenue fund - These funds account for the proceeds of specific revenue sources other than                                               trusts or major capital projects, that are legally restricted or committed to                                                     expenditure for specified purposes other than debt service or capital projects.

                  --Management levy fund

                  --Public education and recreation levy fund

                  --Student activity fund

• Capital projects fund - These funds are used to account for financial resources to acquire or construct                                            major capital facilities or other capital assets (other than those of proprietary                                                funds and trust funds) and to account for revenues from SAVE.

                  --Physical plant and equipment levy fund (PPEL)

                  --Secure an Advanced Vision for Education (SAVE)

• Debt service fund - This fund is used to account for the accumulation of resources for, and the payment                                     of, general long-term debt principal and interest.

Proprietary fund type: - These funds account for operations of the school district operated similar to private                                                          business for which a fee is charged to external users for goods or services, or they account                                            for the costs of providing goods and services provided by one department to other                                                          departments on a cost reimbursement basis. 

• Enterprise fund

                  --School nutrition fund

                   --Child care fund

                   --Community Education

                   --Preschool (nonvoluntary, state)

Fiduciary funds: - These funds are used to account for monies or assets held by the school district on behalf of,                                          or in trust for, another entity.

• Trust

                  --Expendable trust funds

                  --Nonexpendable trust funds

                  --Pension trust funds

• Custodial funds

Non-Fiduciary Scholarship Fund

Account groups: - The groups are the accounting records for capital assets and long-term debt.

• General capital assets account group
• General long-term debt account group

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 will be the responsibility of the superintendent in conjunction with the school business official to implement this policy and bring necessary changes in the maintenance of the school district's financial records to the attention of the board.

 

 

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

                                    281 I.A.C. 98

 

 

Cross Reference:        704      Revenue

                                    705      Expenditures

 

 

Approved:  11/01/2004

Reviewed:  09/21/2009, 10/20/2014, 10/21/2019

Revised:  02/20/2017, 01/18/2021, 10/18/2021, 02/20/2024

 

 

 

 

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

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

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

Fund Balance Reporting

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

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

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

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

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

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

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

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

 

 

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2011).

Cross Reference:  701.5   Financial Records
                              703      Budget
                              704      Revenue

Approved:  06/20/2011

Reviewed:  10/20/2014, 10/21/2019

Revised:  02/20/2024

 

 

Gate receipts from any given school event have the potential to amount to a substantial sum of cash.  In consideration of the board policy to limit cash in the building offices at the close of the school day, cash receipts should be removed and deposited on the same day of the event whenever possible.

In those instances when same-day deposits are impossible, gate receipts are to be locked in safe until the first business day when a deposit can be made.  The board discourages the individual in charge of collection of the gate receipts from personally holding the receipts except in special circumstances approved by the superintendent.

The activities director shall be responsible for designating the individual who shall be in charge of collecting, counting and depositing the gate receipts.  The superintendent shall provide administrative regulations to be followed by those chosen to handle the receipts.

 

Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected.  The budget of the school district is the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified.  It is the responsibility of the superintendent to operate the school district within the budget.

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

•   the amount of revenues from sources other than taxation;
•   the amount of revenues to be raised by taxation;
•   an itemization of the amount to be spent in each fund; and,
•   a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

It will be the responsibility of the business manager to prepare the budget for review by the board prior to the April 30 deadline each year.  The district will provide all of the information necessary for the Proposed Property Tax Statement to the Department of Management by March 15.

Prior to the adoption of the proposed budget by the board, the public will be apprised of the proposed budget for the school district.  Prior to the adoption of the proposed budget by the board, members of the school district community shall have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board shall be held each year in sufficient time to file the adopted budget no later than April 30.

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

The board will adopt and certify a budget for the operation of the school district to the county auditor by April 30.  It will be the responsibility of the board secretary to file the adopted and certified budget with the county auditor and the Iowa Department of Management.

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

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

 

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

 

Cross Reference:        104      The People and Their School District

                                    216      Public Hearings

                                    703      Budget

                                    704      Revenue

                                    705      Expenditures

Approved:  11/01/2004

Reviewed:  09/21/2009, 10/20/2014, 10/21/2019

Revised:  10/18/2021, 02/20/2024

 

 

 

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

Revenue, from whatever source, will be accounted for and classified under the official accounting system of the school district.  It will be the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner.  School district funds from all sources will not be used for private gain or political purposes.

Tuition fees received by the school district will be deposited in the general fund.  The tuition fees for preschool through twelfth grade during the regular academic school year will be set by the board based upon the superintendent's recommendation in compliance with current law.  Tuition fees for summer school, driver's education and adult education will be set by the board prior to the offering of the programs.

The board may charge materials fees for the use or purchase of educational materials.  Educational materials fees received by the school district shall be deposited in the general fund.  It will be the responsibility of the superintendent to recommend to the board when educational materials fees will be charged and the amount of the materials fees.

Rental fees received by the school district for the rental of school district equipment or facilities will be deposited in the general fund.  It will be the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.

Proceeds from the sale of real property will be placed in the Physical Plant and Equipment Levy (PPEL) fund.  However, following a properly noticed public hearing, the board of directors may elect to deposit proceeds from the sale of real property or buildings into any fund under the control of the school corporation.  Notice for the public hearing must be published in a newspaper of general circulation within the district not less than 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 fund that was used to purchase the property.  If it is unknown what fund paid for the item, the proceeds will be deposited into the general fund.

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

• Goods and services directly and reasonably related to the educational mission;
• Goods and services offered only to students, employees or guests which cannot be provided by        private enterprise at the same or lower cost;
• Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;
• Goods and services which are not otherwise available in the quantity or quality required by the school district;
• Telecommunications other than radio or television stations;
• Sponsoring or providing facilities for fitness and recreation;
• Food service and sales;
• Sale of books, records, tapes, software, educational equipment, and supplies;
• Items displaying the emblem, mascot, or logo of the district or that otherwise promote the identity of        the district and its programs if sold on district property;
• Souvenirs and programs relating to events sponsored by or at the district if sold on district property;       and
• Good, products or professional services which are produced, created, or sold incidental to the district’s teaching, research, and extension missions.

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

 

Legal Reference:          Iowa Code §§ 12C; 23A; 24.9; 257.2; 279.8, .41; 282.2, .6, .24; 291.12, .13;

                                    297.9-.12, .22; 301.1.

 

Cross Reference:          701.2   Depository of Funds

                                    701.3   Classification of Accounts

                                    703      Budget

                                    803      Selling and Leasing

                                    906      Use of School District Facilities & Equipment

 

Approved:  11/01/2004

Reviewed:  

Revised:  10/26/2009, 12/15/2014, 01/20/2020, 10/18/2021, 06/17/2024

 

 

 

 

 

The board may conduct an election for the authority to issue bonded indebtedness.  Revenues generated from an approved bond issue shall be used only for the purpose stated on the ballot.  Once the purpose on the ballot is completed, any balance remaining in a capital projects fund may be retained for future capital projects in accordance with the purpose stated on the ballot or any remaining balance may be transferred by board resolution to the debt service fund or the physical plant and equipment levy fund.  Voter approval is required to transfer monies to the general fund from the capital projects fund.

Revenues received from the issuing of bonded indebtedness shall be deposited into the capital projects fund.

 

 

Legal Reference:  Iowa Code §§ 74-76; 278.1; 298; 298A (2003).

Cross Reference:  701      Financial Accounting System
                                      704      Revenue

Approved 11/1/2004                             Reviewed 10/26/2009                           Revised __________
                                                                                            11/17/2014
                                                                                            01/20/2020                          

 

School district funds in excess of current needs shall be 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 shall exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program.

School district funds are monies of the school district, including operating funds.  "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven days or less.  If, during the current budget year an amount of public funds will exceed operating funds by at least thirty-three percent, the amount of public funds that exceed operating funds by greater than thirty-three percent may be invested in certificates of deposit at federally insured depository institutions which mature within sixty-three months or less, in accordance with state and federal laws.  When investing funds other than operating funds, the investments must mature according to the need for the funds.

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

• Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;
• Iowa Schools Joint Investment Trust Program (ISJIT);
• Obligations of the United States government, its agencies and instrumentalities;
• Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions;

It shall be the responsibility of the secretary-treasurer to oversee the investment portfolio in compliance with this policy and the law.

It shall be the responsibility of the secretary-treasurer to bring a contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval.  The secretary-treasurer shall also provide the board with information about and verification of the outside person's fiduciary bond.  Contracts with outside persons shall include a clause requiring the outside person to notify the 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 shall not be based on the performance of the investment portfolio.

The secretary-treasurer shall be responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction activity and current investments including the percent of the investment portfolio by type of investment and by issuer and maturities.  The report shall also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio.  It shall also be the responsibility of the secretary-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 shall be the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing investment business with the school district.

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

 

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

Cross Reference:  206.3   Secretary-Treasurer
                                       704      Revenue

Approved 11/1/2004                             Reviewed 10/26/2009                           Revised 04/15/2019
                                                                                           11/17/2014
                                                                                           04/15/2019

 

The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district.  The board shall have sole authority to determine whether the gift furthers the interests of the school district.

Gifts, grants, and bequests other than unconditional gifts of cash shall be approved by the board.  Once it has been approved by the board, a board member or the superintendent may accept the gift on behalf of the school district.

Gifts, grants, and bequests once accepted on behalf of the school district shall become the property of the school district.  Gifts, grants, and bequests shall be administered in accordance with terms, if any, agreed to by the board.

 

 

Legal Reference:  Iowa Code §§ 279.42; 565.6 (2003).

Cross Reference:  221      Gifts to Board of Directors
                                      402.4   Gifts to Employees
                                      508.1   Class or Student Group Gifts

Approved 11/1/2004                             Reviewed 10/26/2009                           Revised 11/17/2014
                                                                                            01/20/2020                                      

 

Revenue raised by students or from student activities will be deposited and accounted for in the student activities fund.  This revenue is the property of and will be 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, special activities, or result from admissions to special events or from other fundraising 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.

It will be the responsibility of the board secretary to keep student activity accounts up-to-date and complete.

Any unencumbered class or activity account balances will automatically revert to the general fund of the school when a class graduates or an activity is discontinued.

 

Legal Reference:          Iowa Code § 279.8

 

Cross Reference:          504      Student Activities

                                    701      Financial Accounting System

 

 

 

 

Approved 11/1/2004                             Reviewed 11/17/2014                           Revised 10/26/2009

                                                                             01/20/2020                                         10/18/2021

                                                                            10/18/2021   

1.  Compliance Coordinator:

a)  The Treasurer ("Coordinator") shall be responsible for monitoring post-issuance compliance.

b)  The Coordinator will maintain a copy of the transcript of proceedings in connection with the issuance of any tax-exempt obligations.  Coordinator will obtain such records as are necessary to meet the requirements of this policy.

c)  The Coordinator shall consult with bond counsel, IRS publications and such other resources as are necessary to understand and meet the requirements of this policy.

d)  Training and education of Coordinator will be sought and implemented upon the occurrence of new developments and upon the hiring of new personnel to implement this policy.

2.  Financing Transcripts.  The Coordinator shall confirm the proper filing of an 8038 Series return, and maintain a transcript of proceedings 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 eleven (11) years after the tax-exempt obligation it documents has been retired.

3.  Proper Use of Proceeds.  The Coordinator shall review the resolution authorizing issuance for each tax-exempt obligation issued by the School District, and 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 cancelled checks showing payment;

f)  maintain records showing the earnings on, and investment of, the Project Fund;

g)  ensure that 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 does not exceed the yield to which such investments are restricted.

4.  Timely Expenditure and Arbitrage/Rebate Compliance.  The Coordinator 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 policy, 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)  if the School District does not meet the "small issuer" exception for said obligation, 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;

c)  not less than 60 days prior to a required expenditure date confer with bond counsel if the School District will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate; and

d)  in the event the School District fails to meet a temporary period or rebate exception:

i.  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;

ii.  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 Coordinator 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)  with respect to each bond financed asset, the Coordinator will monitor and confer with bond counsel with respect to all proposed:

             i.  management contracts,

             ii.  service agreements,

            iii.  research contracts,

            iv.  naming rights contracts,

            v.  leases or sub-leases,

            vi.  joint venture, limited liability or partnership arrangements,

            vii.  sale of property; or

            viii.  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 the proposal for at least three (3) years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and

d)  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, the Coordinator shall contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12.

6.  General Project Records.  For each project financed with tax-exempt obligations, the Coordinator shall maintain, until three (3) 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.  Continuing Disclosure.  The Coordinator 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 Coordinator 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 ten (10) Business Days after the day of the occurrence of the event, and shall include, but not be limited to:

            a)  Principal and interest payment delinquencies;

            b)  Non-payment related defaults, if material;

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

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

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

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

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

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

            i)  Defeasances of the bonds;

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

            k)  Rating changes on the bonds;

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

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

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

 

 

Approved 11/21/2011                           Reviewed 11/17/2014                           Revised                   
                                                                                            01/20/2020

 

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

Goods and Services

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

Purchases for goods and services will conform to the following:

• The superintendent will 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 $75,000.
• For goods and services costing at least $75,001 and up to $135,000, the superintendent will 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 will be used and received prior to board approval. RFPs and bids are formal, written submissions via sealed process.

In the event that only one quotation or bid is submitted, the board may proceed if the quotation or bid meets the contract award specifications.

The contract award may be based on several cost considerations including, but not limited to the following:

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

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

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

Public Improvements

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

The district will 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 will 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 will be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to Policy No. 802.3.

The district will 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.

 

Legal Reference:  Iowa Code §§ 26; 28E; 72; 73; 73A; 285; 297; 301.
                                      261 I.A.C. 54.
                                      281 I.A.C. 43.25.

Cross Reference:          705      Expenditures
                                      801.5   Site Acquisition
                                      802      Maintenance, Operation and Management
                                      802.3   Emergency Repairs
                                      803      Selling and Leasing

Approved:  11/01/2004

Reviewed:  10/26/2009, 11/21/2011, 06/18/2012, 12/15/2014, 02/16/2015, 05/16/2016, 10/15/2018, 01/20/2020,                                     01/18/2021, 07/20/2023

Revised:  10/26/2009, 11/21/2011, 06/18/2012, 12/15/2014, 02/16/2015, 05/16/2016, 10/15/2018, 01/18/2021,                                    07/20/2023

 

 

 

Supplies, equipment, and services may only be approved for purchase by the Superintendent or Director of Finance.  Requisition for supplies, equipment, and services shall be made by employees to their immediate supervisor.  Only those purchases approved by the Superintendent or Director of Finance shall be processed by the school district.

 

 

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  705      Expenditures

Approved 11/1/2004                             Reviewed 11/17/2014                           Revised 10/26/2009
                                                                                            01/20/2020

 

To assure goods and services procured by the school district are properly accounted for and are of the quality and type ordered, goods will be received by the secretary.  Goods and services which do not meet the requirements specified in the purchase order or contract will not be paid for or accepted.

If goods must be delivered to and received by someone other than the secretary, it shall be the responsibility of that person to inform the secretary, to assure the goods and services are properly accounted for, and to ensure they are of the quality and type ordered.

 

 

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  705      Expenditures

Approved 11/1/2004                             Reviewed 10/26/2009                           Revised                   
                                                                                           11/17/2014  
                                                                                           01/20/2020

 

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 payment for the bills at the board’s regular board 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.

 

 

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) (2005).
                                      281 I.A.C. 12.3(1).
                                      1980 Op. Att'y Gen. 102, 160, 720.
                                      1976 Op. Att'y Gen. 69.
                                      1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
                                      1936 Op. Att'y Gen. 375.

Cross Reference:  705      Expenditures

Approved   7/17/2006                           Reviewed 10/26/2009               Revised 6/19/2006  
                                                   11/17/2014
                                                   01/20/2020  

 

Generally, the board shall authorize claims to be paid only when sufficient revenue is available for such claims.  The board may authorize the payment of claims for which insufficient funds are available.

When the board deems it necessary to authorize warrants without sufficient funds available, stamped warrants or anticipatory warrants may be authorized.

It shall be the responsibility of the board secretary to issue anticipatory warrants when needed.

 

 

Legal Reference:  Iowa Code chs. 74; 74A (2003).
                                      281 I.A.C. 12.3(1).

Cross Reference:  705      Expenditures

Approved 11/1/2004                             Reviewed 10/26/2009                           Revised                   
                                                                                            11/17/2014
                                                                                            01/20/2020                                                   

 

 

Employees may use school district credit cards for the actual and necessary expenses incurred in the performance of work-related duties.  Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to, fuel for school district transportation vehicles used for transporting students to and from school and for school-sponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the performance of their duties.

Employees and officers using a school district credit card must submit a detailed receipt in addition to a credit card receipt indicating the date, purpose and nature of the expense for each claim item.  Failure to provide a proper receipt will make the employee responsible for expenses incurred.  Those expenses will be reimbursed to the school district no later than ten working days following use of the school district's credit card.  In exceptional circumstances, the superintendent or board may allow a claim without proper receipt.  Written documentation explaining the exceptional circumstances will be maintained as part of the school district's record of the claim.

The school district may maintain a school district credit card for actual and necessary expenses incurred by employees and officers in the performance of their duties.  The superintendent may maintain a school district credit card for actual and necessary expenses incurred in the performance of the superintendent's duties.  The transportation director may maintain a school district credit card for fueling school district transportation vehicles in accordance with board policy.

It will be the responsibility of the superintendent to determine whether the school district credit card use is for appropriate school business.  It will be the responsibility of the board to determine through the audit and approval process of the board whether the school district credit card use by the superintendent and the board is for appropriate school business.

The superintendent will be responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit card.  The administrative regulations will include the appropriate forms to be filed for obtaining a credit card.

 

Note: Previously Policy Code No. 401.16; Changed 06/19/2023 per IASB Policy Primer

 

Legal Reference:          Iowa Constitution, Art. III, § 31.

                                    Iowa Code §§ 279.8, .29, .30 (2003).

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

 

Cross Reference:          219.3   Board of Directors' Member Compensation and Expenses

                                    401.12 Employee Travel Compensation

 

Approved:  11/01/2004

Reviewed:  09/17/2007, 08/15/2011, 09/19/2016, 03/21/2022, 06/19/2023

Revised:  03/21/2022, 06/19/2023

 

The payroll period for the school district shall be monthly.  Employees shall be paid on the 20th day of each month.  If this day is a holiday, recess, or weekend, the payroll shall be paid on the last working day prior to the holiday, recess or weekend.

It shall be the responsibility of the secretary to issue payroll to employees in compliance with this policy.

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

 

 

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

Cross Reference:  706.2   Payroll Deductions

Approved 11/1/2004                             Reviewed 11/16/2009                           Revised 12/15/2014
                                                                                            06/17/2019                                            06/17/2019

 

Ease of administration shall be the primary consideration for payroll deductions, other than those required by law.  Payroll deductions will be made for federal income tax withholdings, Iowa income tax withholdings, federal insurance contributions, and the Iowa Public Employees' Retirement System (IPERS) In addition, any employee may elect to have payments withheld for district-related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs.

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

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

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

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

 

Legal Reference:          Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16.

 

Cross Reference:          406.6   Licensed Employee Tax Shelter Programs

                                    412.4   Classified Employee Tax Shelter Programs

                                    706.1   Payroll Periods

 

 

Approved:  11/01/2004

Reviewed:  11/16/2009

Revised:  12/15/2014, 06/17/2019, 10/18/2021, 06/17/2024

 

 

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

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

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

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

 

 

Legal Reference:  29 U.S.C. Sec. 2 13(a)
                                     29 C.F.R. Part 541

Cross References:  409.8   Licensed Employee Unpaid Leave
                               414.8   Classified Employee Unpaid Leave

 

Approved:  11/01/2024

Reviewed:  11/16/2009, 12/15/2014, 01/20/2020

Revised:  06/17/2024

 

 

Upon certification of the Certified Annual Report (CAR), the secretary/treasurer shall give the annual report stating the amount held over, received, paid out, and on hand in the general and all other funds.  This report will be in written form and sent to the board with the agenda for the board meeting.  The secretary/treasurer will also furnish the board with a statement from each depository showing the balance then on deposit.

It will be the responsibility of the secretary/treasurer to submit this report to the board annually.

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

Following board approval, each month the schedule of bills allowed by the board will be published in a newspaper designated as a newspaper for official publication.  Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as a newspaper for official publication.  It is the responsibility of the secretary/treasurer to publish these reports in a timely manner.

 

Legal Reference:  Iowa Code §§ 279; 291.7; 618

Cross Reference:  206.3   Secretary-Treasurer
                              211.1   Annual Meeting
                              707      Fiscal Reports

 

Approved:  11/01/2004

Reviewed:  11/16/2009, 12/15/2014, 01/20/2020

Revised:  06/17/2024

 

 

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

 

 

 

 

Legal Reference:          Iowa Code § 11.6.

 

 

Cross Reference:          701      Financial Accounting System

                                      707      Fiscal Reports

 

 

Approved:  11/01/2004

Reviewed:  11/16/2009, 12/15/2014, 01/20/2020

Revised:  10/18/2021, 06/17/2024

 

 

                                                                     

 

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

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

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

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

In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board president 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.

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

 

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

Pub. L. No. 107-204.

 

 

Iowa Code ch. 11, 279.8.

 

 

Cross References:         707.6   Audit Committee

 

 

Approved 8/21/2006                       Revised 11/16/2009                                Reviewed 10/18/2021

                                                                     12/15/2014

                                                                    01/20/2020

                                                                    10/18/2021

 

 

 

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

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

Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $ 500 unless such insurance is required by statute or contract. 

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

Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities shall be the responsibility of the superintendent.  The business manager shall be responsible for maintaining the fixed assets management system, processing claims and maintaining loss records.

 

 

Legal Reference:  Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 298A; 517A.1; 670.7 (2003).
                                      1974 Op. Att'y Gen. 171.
                                      1972 Op. Att'y Gen. 676.

Cross Reference:  205.2   Board Member Liability
                                      804      Safety Program

Approved 11/1/2004                             Reviewed 11/16/2009                           Revised                                
                                                                                            12/15/2014
                                                                                            01/20/2020

 

 

At the annual meeting each year, the board shall receive a written report indicating the types, amounts of, and cost of the insurance for the school district.  This report shall include bonds purchased for employees and board officers.  It shall be in written form and sent to the board with the agenda for the board meeting.

It shall be the responsibility of the secretary/treasurer to file this report with the board.

 

 

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  709.1   Insurance Program

Approved 11/1/2004                             Reviewed 11/16/2009                           Revised                               
                                                                                            12/15/2014
                                                                                            01/20/2020

 

 

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 own food 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 during the school day.  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 shall only be used for the school nutrition program. 

The board will set, and annually review, the prices for school nutrition programs.  It is the responsibility of the superintendent to make a recommendation regarding the prices of 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.

 

 

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

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

                                    Iowa Code ch. 283A.

                                    281 I.A.C. 58.

 

 

Cross Reference:          710      School Food Services

                                    710.2   Free or Reduced Cost Meals Eligibility

                                    710.3   Vending Machines

                                    710.4   Meal Charge Policy

                                    906      Use of School District Facilities and Equipment

 

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised 12/21/2009

                                                                             01/19/2015                                         06/19/2017

                                                                             06/19/2017                                         09/17/2018

                                                                             09/17/2018                                         08/15/2022

                                                                             01/20/2020

                                                                             08/15/2022

                                                               

 

 

 

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

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

It shall be the responsibility of Director of Food Service 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 Director of Food Service.

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

Employees will be required to pay for meals consumed.

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

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq.
                                      7 C.F.R. §§ 210 et seq.
                                       Iowa Code § 283A
                                       281 I.A.C. 58.

Cross Reference:  710.1   School Nutrition Program
                                      710.3   Vending Machines
                                      710.4   Meal Charge Policy

Approved 11/1/2004                             Reviewed 01/19/2015                           Revised 12/21/2009
                                                                                            12/17/2018                                            06/19/2017
                                                                                             01/20/2020                                           12/17/2018

 

Food served or purchased by students during the school day and food served or purchased for other than special circumstances shall be approved by the superintendent and follow the school’s Wellness Policy.  Purchases from the vending machines shall not be made during the breakfast or lunch periods.

It shall be the responsibility of the superintendent to develop administrative regulations for the use of vending machines that the students have access to as stated in the school’s Wellness Policy.

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq. (1994).
                                      7 C.F.R. Pt. 210 et seq. (2002).
                                      Iowa Code ch. 283A (2003).
                                      281 I.A.C. 58.

Cross Reference:  504.6   Student Fundraising
                                      710      School Food Services

Approved 11/1/2004                             Reviewed 01/19/2015                           Revised 12/21/2009
                                                                                            01/20/2020

 

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

Payment of Meals

Students have use of a meal account.  Families may add money to student accounts using electronic payment options, cash, or check.

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 have use of a meal account, but will not be allowed to charge any amount.

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 student owes five meals or more. Parents or guardians will be notified by personal phone calls to the number on file with the school, emails, and letters. Negative balances of more than the value of five meals not paid prior to end of the semester will be turned over to the superintendent or superintendent’s designee for collection. Options for collection may include:  collection agencies, small claims court, or any other legal method permitted by law.

Unpaid Student Meals Account

The district will establish an unpaid student meals account in a school nutrition fund.  Funds from private sources and funds from the district flexibility account may be deposited into the unpaid school meals account in accordance with law.  Funds deposited into this account shall be used only to pay individual student meal debt at the discretion of the superintendent. 

Communication of the Policy

The policy and supporting information regarding meal charges shall be provided in writing to:

• All households at or before the start of each school year;
• Students and families who transfer into the district, at time of transfer; and
• All staff responsible for enforcing any aspect of the policy. 

Records of how and when the policy and supporting information were communicated to households and staff will be retained.

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

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq.
                                      7 C.F.R. §§ 210 et seq.
                                      U.S. Dep’t of Agric., SP 46-2016, Unpaid Meal Charges: Local Meal Charge Policies (2016).
                                      U.S. Dep’t of Agric., SP 47-2016, Unpaid Meal Charges: Clarification on Collection of Delinquent Meal Payments (2016).
                                      U.S. Dep’t of Agric., SP 57-2016, Unpaid Meal Charges: Guidance and Q&A (2016).
                                      Iowa Code 283A.
                                      281 I.A.C. 58.                                

Cross Reference:  710.1   School Nutrition Program
                                      710.2   Free or Reduced Price Meals Eligibility
                                      710.3   Vending Machine

Approved 06/19/2017                           Reviewed 12/17/2018                           Revised 12/17/2018
                                                                                             01/20/2020

 

The records of the school food program shall be accurate and up-to-date.  It shall be the responsibility of the Director of Food Service to maintain the records of the program in compliance with this policy and the accounting system of the school district.

The Director of Food Service shall report the food service activities to the board on a monthly basis.

 

 

Legal Reference:  42 U.S.C. §§ 1751 et seq. (1994).
                                      7 C.F.R. Pt. 210 et seq. (2002).
                                      Iowa Code ch. 283A (2003).
                                      281 I.A.C. 58.

Cross Reference:  710      School Food Services

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

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 shall be entitled to transportation to and from their attendance center at the expense of the school district.

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

Transportation of a student to and from a special education support service is a function of that service, and shall be specified in the individualized education program or the individualized family service plan (IFSP).  When the IEP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district 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 shall be 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, shall be reimbursed at the rate per mile set by the state. 

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

 

 

Legal Reference:  20 U.S.C. §§ 1401, 1701 et seq. (1994).
                                      34 C.F.R. Pt. 300 et seq. (2002).
                                      Iowa Code §§ 256B.4; 285; 321 (2003).
                                      281 I.A.C. 41.98; 43.

Cross Reference:  501.17 Homeless Children and Youth
                                      507.8   Student Special Health Services
                                      603.3   Special Education
                                      711      Transportation

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                            01/19/2015
                                                                                            01/20/2020

 

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

The driver will have the authority to maintain order on the school vehicle.  It will be the responsibility of the driver to report misconduct to the building administrator.

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

After one warning for bad conduct, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

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

 

 

Legal Reference:          Iowa Code §§ 279.8; 285; 321 (2003).

 

Cross Reference:          503      Student Discipline

                                    506      Student Records

                                    804.6   Use of Recording Devices on School Property

 

 

Approved 11/1/2004                             Reviewed 01/20/2020                           Revised 12/21/2009

                                                                            11/15/2021                                       02/16/2015

                                                                                                                                     01/20/2020

                                                                                                                                     11/15/2021

 

 

The board in its discretion may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.

Students participating in extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent.  Students attending extracurricular events, other than those held at the school district facilities may be transported to the extracurricular event by school district transportation vehicles.

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

It shall be the responsibility of the superintendent to make a recommendation to the board annually as to whether the school district shall provide the transportation authorized in this policy.  In making the recommendation to the board, the superintendent shall consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.

 

 

Legal Reference:  Iowa Code §§ 256B.4; 285.1-.4; 321 (2003).
                                      281 I.A.C. 41.98; 43.

Cross Reference:  504      Student Activities
                                      711      Transportation

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

The school district shall purchase transportation vehicles which meet the requirements of the board and the Iowa Department of Education.  The purchase of such vehicles shall be in compliance with board policy.

School district student transportation vehicles shall be inspected by the Iowa Department of Education.  It shall be the responsibility of the superintendent to arrange for the inspection of the school district transportation vehicles requiring inspection and to develop a program for routine maintenance of school district vehicles.

 

 

Legal Reference:  Iowa Code § 285.10(3) (2003).
                                      281 I.A.C. 43.30-.31, .41.

Cross Reference:  705.4   Purchasing - Bidding
                                      711      Transportation

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

The board may annually approve and review the school district bus routes.  It shall be the responsibility of the superintendent to develop the school bus routes keeping in mind the safety of the students, the size of the school buses, the length of the route, the cost to the school district, and other factors deemed relevant by the superintendent.  The superintendent shall also develop emergency school bus routes that may be necessary due to weather or other conditions.

 

 

Legal Reference:  Iowa Code §§ 285.10-.11 (2003).
                                      281 I.A.C. 43.1-.2.

Cross Reference:  711      Transportation

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

The school district is required to provide a certain level of transportation service to its resident students.  The board has complete discretion to provide additional transportation service to its resident and nonresident students.  School district transportation vehicles may, at the discretion of the board, make special stops on the bus route as a courtesy to the passengers.  Changes in the bus route for discretionary stops must be reviewed by the board.

It shall be the responsibility of the superintendent to recommend to the board whether a school vehicle will make a discretionary stop.  In making this recommendation, the superintendent shall consider the safety of the students, the size of the school buses, the length of the route, the cost to the school district, and other factors deemed relevant by the board or superintendent.

 

 

Legal Reference:  Iowa Code § 285.10 (2003).
                                      281 I.A.C. 43.10.

Cross Reference:  711      Transportation

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

The school district may use school vehicles for special education transportation to and from summer extracurricular activities.  The superintendent may make a recommendation to the board annually regarding their use.

Transportation to and from the student's attendance center for summer school instructional programs shall be within the discretion of the board.  It shall be the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district.  In making the recommendation to the board, the superintendent shall consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.

 

 

Legal Reference:  Iowa Code § 285.10 (2003).
                                      281 I.A.C. 43.10.

Cross Reference:  711      Transportation

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

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

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

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

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

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

 

 

Legal Reference:  Iowa Code §§ 285.1-.2, .10, .16 (2003).

Cross Reference:  711      Transportation

Approved 11/1/2004                             Reviewed 01/19/2015                           Revised 12/21/2009
                                                                                            01/20/2020

 

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 shall be covered and the flashing warning lamps and the stop arm made inoperable.

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

 

 

Legal Reference:  Iowa Code §§ 285.1(21), .10(9), (10) (2003).
                                      281 I.A.C. 43.10.

Cross Reference:  711      Transportation
                                      900      Principles and Objectives for Community Relations

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

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

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

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

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

 

 

Legal Reference:  Iowa Code §§ 279.8; 321 (2003).
                                      281 I.A.C. 43.40.

Cross Reference:  503      Student Discipline
                                      507      Student Health and Well-Being
                                      804.2   Warning Systems and Emergency Plans

Approved 11/1/2004                             Reviewed 12/21/2009                           Revised                   
                                                                                           01/19/2015
                                                                                           01/20/2020

 

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

The final judgment as to when conditions are unsafe to operate will be made by the superintendent.  The superintendent will be assisted by the actual "on location" decisions and reports of the drivers.

Several drivers each year will be specially designated to report weather and road conditions by bus radio when requested to do so.  Other drivers and students will be notified by an automated calling system and local media 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 an automated calling system and local media.  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.

The following information is provided to make parents aware that in the event school is open but roads may not be accessible, the district may implement a Hard Surface Route schedule for students. 

• In the event that road conditions are unsafe for school buses, the district will announce that Hard Surface Routes will be used.
• That announcement will be:
  
  • Posted on the website https://www.independence.k12.ia.us/
  • Given to local radio and tv stations
  • Sent out via school messenger
• We will be picking up and dropping off students at intersections of gravel and paved roads. If you happen to live on a paved road and currently use busing in the morning and after school, those times may have changed.
• If you plan on riding from one of the available stops, you will need to be there at least 5 minutes before to make sure that we don’t hold up traffic on the roads.
• For safety reasons, we will not be letting students off at an intersection if there isn’t someone there to pick them up. If this happens, that student will be taken back to their school, where they will have to have someone come and pick them up.
• If Hard Surface Routes are used in the morning, they will be used that afternoon as well.
• Hard Surface Routes also apply to the Preschool take home and pick up.
• If you know in advance where you will be riding from, please let the driver know or contact the bus garage and we will inform the bus driver.
• If you have any questions please contact the bus garage at (319) 334-7435.

 

 

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  601.2   School Day

Approved 11/1/2004                             Reviewed 01/19/2015                           Revised 12/21/2009
                                                                                           01/20/2020                                           01/20/2020

 

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

 

 

Legal References:  Iowa Code §279.8 (2007).

Cross References:  403      Employee Health and Well-Being
                                        507      Student Health and Well-Being
                                        711      Transportation

Approved 4/16/2007                               Reviewed 12/21/2009                             Revised __________          
                                                                                              01/19/2015
                                                                                              01/20/2020

 

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

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

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

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

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

 

Computers, electronic devices and other technology are powerful and valuable education and research tools and, as such, are an important part of the instructional program. In addition, the school district depends upon technology as an integral part of administering and managing the schools’ resources, including the compilation of data and recordkeeping for personnel, students, finances, supplies, and materials. This policy outlines the board’s expectations in regard to these different aspects of the school district’s computer technology resources. Students, staff, and volunteers must conduct themselves in a manner that does not disrupt the educational process and failure to do so may result in discipline, up to and including student discipline under all relevant district policies, and termination for employees.

General Provisions

The superintendent is responsible for designating a Technology Director who will oversee the use of school district technology resources. The Technology Director will prepare in-service programs for the training and development of school district staff and relevant volunteers in technology skills, appropriate use of district technology, and for the incorporation of technology use in subject areas.

The superintendent, working with appropriate staff, shall establish regulations governing the use and security of the school district’s technology resources. The school district will make every reasonable effort to maintain the security of the district networks and devices. All users of the school district’s technology resources, including students, staff and volunteers, shall comply with this policy and regulation, as well as others impacting the use of school equipment and facilities. Failure to comply may result in disciplinary action, up to and including termination, or expulsion as well as suspension and/or revocation of technology access privileges.

Usage of the school district’s technology resources is a privilege, not a right, and that use entails responsibility. District-owned technology and district maintained Internet-based collaboration software, social media, and e-mail accounts are the property of the school district. Therefore, users of the school district’s network must not expect, nor does the school district guarantee, privacy for use of the school district’s network including web sites visited. The school district reserves the right to access and view any material stored on school district equipment, within district-owned software, or any material used or accessed in conjunction with the school district’s network.

The superintendent, working with the appropriate staff, shall establish procedures governing management of technology records in order to exercise appropriate control over technology records, including financial, personnel and student information. The procedures will address at a minimum:

• passwords,
• system administration,
• separation of duties,
• remote access,
• data back-up (including archiving of e-mail),
• record retention, and
• disaster recovery plans.

Social Networking or Other External Web Sites

For purposes of this policy any website, other than the school district web site or school-school district sanctioned web sites, are considered external web sites. Employees and volunteers shall not post confidential or proprietary information, including photographic images, about the school district, its employees, students, agents, or others on any external web site without prior written consent of the superintendent. Employees and volunteers shall adhere to all applicable privacy and confidentiality policies adopted by the school district when on external web sites. Employees, students and volunteers shall not use the school district logos, images, iconography, etc. on external web sites unless authorized in advance by school administration.  Employees, students and volunteers need to realize that the internet is not a closed system and anything posted on an external site may be viewed by others. Employees, students and volunteers who don’t want school administrators to know their personal information, should refrain from sharing it on the internet. Employees and volunteers should not connect with students via external web sites without consent of the building level administrator.

Employees and volunteers who wish to connect with students through an Internet-based software application that is not District-approved must first obtain the prior written consent of the building administrator.  At all times, no less than two licensed employees must have access to all accounts and interactions on the software application. Employees and volunteers who would like to start a social media site for school district sanctioned activities, should obtain prior written consent from the superintendent.

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

 

Legal Reference:       Iowa Code § 279.8.

                                  282 I.A.C. 25, 26.

 

Cross Reference:      106      Anti-Bullying/Harassment

                                  307      Administrator Code of Ethics

                                  401.01 Employee Orientation

                                  407      Licensed Employee Termination of Employment

  413      Classified Employee Termination of Employment

                                  605      Instructional Materials

 

Approved:  03/18/2024

Reviewed:

Revised:

 

General

The following rules and regulations govern the use of the school district's network systems, employee access to the internet, and management of digital records:

• Employees will be issued a school district e-mail account. Passwords must be changed periodically.
• Each individual in whose name an access account is issued is responsible at all times for its proper use.
• Employees are expected to review their e-mail regularly, and shall reply promptly to inquiries with information that the employee can reasonably be expected to provide.
• Communications with parents and/or students must be made from a school account, unless in the case of an emergency.
• Employees shall refrain from using technology resources for personal use, including access to social networking sites.
• Use of the school district technology and school e-mail address is a public record. Employees cannot have an expectation of privacy in the use of the school district’s network and technology.
• Use of technology resources in ways that violate the acceptable use and conduct regulation, outlined below, will be subject to discipline, up to and including discharge.
• Use of the school district’s network is a privilege, not a right.  Inappropriate use may result in network restrictions placed on a device or an account.
• Off-site access to the school district network will be determined by the superintendent in conjunction with appropriate personnel.
• All network users are expected to abide by the generally accepted rules of network etiquette. This includes being polite and using only appropriate language. Abusive language, vulgarities and swear words are all inappropriate.
• Network users identifying a security problem on the school district's network must notify appropriate staff. Any network user identified as a security risk or having a history of violations of school district technology use guidelines may be denied access to the school district's network.
• Employees are representatives of the district at all times and must model appropriate character, both on and off the worksite.  This applies to material posted with personal devices and on personal websites and/or social media accounts.  Posted messages or pictures which diminish the professionalism or discredit the capacity to maintain respect of students and parents may result in disciplinary action up to and including termination if the content posted is found to be disruptive to the educational environment and adversely impacts the employee’s ability to effectively serve as a role model or perform his/her job duties for the district.  The type of material that would affect an employee’s ability to serve as an appropriate role model includes, but is not limited to, text or depictions involving hate speech, nudity, obscenity, vulgarity or sexually explicit content.  Employee communications with students should be limited as appropriate.  If there is any uncertainty, employees should consult their building administrator.

Prohibited Activity and Uses

The following is a list of prohibited activity for all employees concerning use of the school district's network.  Any violation of these prohibitions may result in discipline, up to and including discharge, or other appropriate penalty, including suspension or revocation of a user's access to the network.

• Using the network for commercial activity, including advertising, or personal gain
• Infringing on any copyrights or other intellectual property rights, including copying, installing, receiving, transmitting or making available any copyrighted software on the school district network. See Policy 605.07, Use of Information Resources for more information.
• Using the network to receive, transmit or make available to others obscene, offensive, or sexually explicit material
• Using the network to receive, transmit or make available to others messages that are racist, sexist, and abusive or harassing to others.
• Use of another’s account or password.
• Attempting to read, delete, copy or modify the electronic mail (e-mail) of other system users.
• Forging or attempting to forge e-mail messages.
• Engaging in vandalism. Vandalism is defined as any malicious attempt to harm or destroy school district equipment or materials, data of another user of the school district’s network or of any of the entities or other networks that are connected to the Internet. This includes, but is not limited to, creating and/or placing a virus on the network.
• Using the network to send anonymous messages or files.
• Revealing the personal address, telephone number or other personal information of oneself or another person.
• Intentionally disrupting network traffic or crashing the network and connected systems.
• Installing personal software or using personal technology on the school district’s technology and/or network without the permission of the Director of Technology.
• Using the network in a fashion inconsistent with directions from teachers and other staff and generally accepted network etiquette.

Other Technology Issues

Employees should contact students and their parents through the school district's technology or phone system unless in the case of an emergency or with prior consent of the principal. Employees should not release their cell phone number, personal e-mail address, etc. to students or their parents.