700 Purpose of Non-Instructional and Business

700 PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES

The school district's non-instructional services and business operations assist in the delivery of the education program and include, but are not limited to, transportation, the school lunch program, and child care. The board, as it deems necessary, will provide additional non- instructional services to support the school district’s education program. It shall be the goal of the board to provide non-instructional services and to conduct its business operations and use of public funds in an efficient manner.

 

Approved 10-17-16  Reviewed/approved 10-21-19

701 DEPOSITORY OF FUNDS

Each year at its annual meeting, the board shall designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The maximum deposit amount to be kept in the depository shall be stated in the resolution. The amount stated in the resolution must be for all depositories and include all of the school district's funds. It shall be the responsibility of the board secretary to include the resolution in the minutes of the meeting.

 

Approved 10-17-16  Reviewed/approved 10-21-19

702 TRANSFER OF FUNDS

When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by board resolution, as allowed by law. 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.

 

Approved 10-17-16  Reviewed/approved 10-21-19

703 FINANCIAL RECORDS

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
  • Special revenue fund
    • Management levy fund
    • Physical plant and equipment levy fund
    • Public education and recreation levy fund
    • Student activity fund
  • Capital projects fund
  • Debt service fund
  • State penny sales tax fund
  • SAVE fund

Proprietary fund type:

  • Enterprise fund
  • School nutrition fund
  • Child care fund
  • Internal service fund

Fiduciary funds:

  • Trust or agency funds
    • Expendable trust funds
    • Nonexpendable trust funds
    • Agency funds
    • Pension trust funds

Account groups:

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

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

The general fund is used primarily for the education program. Special revenue funds are used to account for monies restricted to a specific use by law. Proprietary funds account for operations of the school district operated similarly to private business, and they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis. Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity. The account groups are the accounting records for fixed assets and long-term debt.

 

Approved 10-17-16  Reviewed/approved 10-21-19

704 CASH IN SCHOOL BUILDINGS

The amount of cash that may be kept in the school building for any one day shall be sufficient for that day's operations. Funds raised by students shall be kept in the central office for a maximum of one day and then deposited in the student activity fund.

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

 

Approved 10-17-16  Reviewed/approved 10-21-19

705 BUDGET PLANNING

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

A budget for the school district shall 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,
  •  comparison of the amount spent and revenue received i each fund for like purposes in the two prior fiscal years.

It shall be the responsibility of the Superintendent and School Business Official to prepare the budget for review by the board in sufficient time to file the adopted budget by the April 15 deadline each year.

Prior to the adoption of the proposed budget by the board, the public shall 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 15.

The proposed budget filed by the board wi h the board secretary and the time and place for the public hearing on the proposed budget shall be published in a newspaper designated for  official publication in the school district. It shall be the responsibility of the board secretary to publish the proposed budget and public hearing information at least ten days prior to the public hearing.

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

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

Approved 10-17-16 Reviewed/approved 10-21-19

706 INVESTMENTS

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

To obtain a reasonable rate of return.

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

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

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

  • Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;
  • Qualified investment pool;
  • Obligations of the United States government, its agencies and instrumentalities; and,
  • Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.

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

It shall be the responsibilities of the 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 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 the school district audit. The compensation of the outside persons shall not be based on the performance of the investment portfolio.

The 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 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 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.

 

Approved 10-17-16  Reviewed/approved 10-21-19

707 GIFTS - GRANTS - BEQUESTS

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

Gifts, grants, and bequests shall be approved by the board. Once a gift, grant or bequest has been approved by the board, a board member or the superintendent may accept the gift, grant or bequest 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.

 

Approved 10-17-16  Reviewed/approved 10-21-19

708 STUDENT ACTIVITIES FUND

Revenue raised by students or from student activities shall be deposited and accounted for in the student activities fund. This revenue is the property of and shall be under the financial control of the board. This revenue will be used for purposes approved by the superintendent.

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

It shall be the responsibility of the activity director's secretary to keep student activity accounts up-to-date and complete.

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

 

Approved 10-17-16  Reviewed/approved 10-21-19

709 PURCHASING – BIDDING

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

The board shall comply with all federal and state laws and regulations required for procurement and purchasing preferences, 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. 

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

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

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

Goods and Services

It shall be the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action. The superintendent shall have the authority to authorize purchases without competitive bids for goods and services costing under $15,000 without prior board approval. For all purchases for goods and services costing over $15,000, the superintendent shall seek competitive quotes and shall submit all bids to the board for its review.

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.

Public Improvement Projects

The board shall enter into public improvement contracts 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 board shall follow all requirements, timelines, and processes required by law for public improvement projects.  The thresholds regarding when competitive bidding or quotation is required will be followed.  Competitive bidding is required for public improvement contracts exceed the minimum threshold stated by 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 forth for competitive bidding.  If the total cost of the public improvement does not warrant either competitive bidding or quotations, the board may nevertheless proceed with either of these processes, if it so chooses.

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

The board and the superintendent shall have the right to reject any or all bids, or any part thereof, and to re-advertise. The board will enter into such contract or contracts as the board deems in the best interests of the school district.

The procurement of all supplies, equipment, and services shall be initiated by the issuance of an official purchase order signed by the superintendent or by an authorized staff member. Only those supplies, equipment, and services procured by formal contract shall be exempt.

Approved 10-17-16  Reviewed/approved 10-21-19

709.1R1. Administrative regulations procedures for Contracts Paid with Federal Funds

ADMINISTRATIVE REGULATION Procedures for Contracts Paid with Federal Funds No. 709.1R1

In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required.

When federal, state, and local requirements conflict, the most stringent requirement will be followed.

No District employee, officer, or agent may participate in the selection, award and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest.  Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.  District officers, employees, and agents may neither solicit for accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts.  Violation of this requirement may result in disciplinary action for the District employee, officer, or agent.

All vendors and/or contractors paid with federal funds shall be checked for suspension and debarment on www.sam.gov.  Documentation of this check will be retained with procurement and grant records. The District shall not enter into transactions with parties that are debarred, suspended, or otherwise ineligible for participation in federal assistance programs or activities. 

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

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

Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards

In addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable.

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

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

(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.”

(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and

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

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

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

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

Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA).

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

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

(J) See §200.322 Procurement of recovered materials.

 

2 CFR Part 200 Subpart B-General Provisions

200.113 Mandatory Disclosures

 

In compliance with Uniform Grant Guidance, in Title 2 Code of Federal Regulation (C.F.R.) Grants and Agreements, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, this policy is adopted.

 

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

 

If an employee, elected official, board or commission member, volunteer, agent, etc. learns of a violation of Federal criminal law involving fraud, bribery, or gratuity potentially affecting a Federal grant, they will report the violation to:

 

Superintendent

Designee as appointed by the Board of Directors

 

The above named is/are responsible for reporting the violation to the relevant federal agency, or pass-through agency in writing, and in a timely manner.

Board approved 12/17/2020

710 PAYMENT FOR GOODS AND SERVICES

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

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

The secretary shall 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 shall be the responsibility of the secretary to bring claims to the board for approval.  Hereafter, paid claims shall be entered on record in the regular minutes of the secretary.

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.

Approved 10-17-16 Reviewed/approved 10-21-19

711 FINANCIAL REPORTS

The board secretary shall report to the board each month 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.

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

The board shall cause to have published the proceedings of each regular or special meeting after the adjournment of such meetings. The secretary shall furnish a copy of the proceedings within two (2) weeks following the adjournment of the meeting.

 

Approved 10-17-16 Reviewed/approved 10-21-19

712 AUDIT

To review the funds and accounts of the school district, the board shall employ an auditor to perform an annual audit of the financial affairs of the school district. The superintendent and school business official shall use a request for proposal procedure in selecting an auditor. The administration shall cooperate with the auditors. Such annual audit reports shall remain on permanent file in the central office of the school district.

 

Approved 10-17-16   Reviewed/approved 10-21-19

713 CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS

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

 

  • Secretary's financial records                                           
    • Permanently
  • Treasurer's financial records                                            
    • Permanently
  • Minutes of the Board of Directors                                    
    • Permanently
  • Annual audit reports                                                         
    • Permanently
  • Annual budget                                                                  
    • Permanently
  • Permanent record of individual pupil                               
    • Permanently
  • Records of payment of judgments against the school district                                                              
    • 20 years
  • Bonds and bond coupons                                                 
    • 11 years after maturity, cancellation, transfer, redemption, and/or replacement.
  • Written contracts                                                              
    • 10 years
  • Cancelled warrants, check stubs, bank statements, bills, invoices, and related records       
    • 5 years
  • Recordings of closed meetings, except if matters are in litigation.                                                    
    • 1 year
  • Program grants                                                                
    • Determined by the grant
  • Non-payroll personnel records                                         
    • 7 years
  • Payroll records                                                                 
    • 3 years

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

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

The permanent and cumulative records of students currently enrolled in the school district shall be housed in the administration office of the attendance center where the student attends.

Permanent records must be housed in a fireproof vault or electronically, with a back-up. The building administrator shall be responsible for keeping these records current. Records of students who have graduated or are no longer enrolled in the school district shall be housed in the High School administration office. These records will be maintained by the high school principal.

The superintendent may electronically store and/or back-up or use any other reliable mass storage method to preserve school district records and may destroy paper copies of the records if they are more than three years old.

Approved 10-17-16  Reviewed/approved 10-21-19

714 INSURANCE PROGRAM

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

The school district may assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss does not significantly affect the operation of the education program or financial condition of the school district. Insurance of buildings, structures or property in the open will not generally be purchased to cover loss exposures below $ 1,000.00   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 fixed assets manager shall be responsible for maintaining the fixed assets management system, processing claims, and maintaining loss records.

Approved 10-17-16  Reviewed/approved 10-21-19

715 SCHOOL FOOD SERVICE PROGRAM

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

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

The school food service program is operated on a non-profit basis. The revenues of the school food service program will be used only for paying the regular operating costs of the school food service program. Supplies of the school food service program shall only be used for the school food service program.

The board will set, and periodically review, the prices for school lunches, breakfasts, and special milk programs. It shall be the responsibility of the superintendent to make a recommendation regarding the prices of school lunches, breakfasts, and milk. Employees, students and others will be required to  pay cash or a current balance in lunch account for meals consumed.

It shall be the responsibility of Food Service Director to administer the program and to cooperate with the superintendent and head cook for the proper functioning of the school food services program.  The school district shall comply with federal and state laws and regulations required for procurement.  The superintendent or designee is responsible for developing an administrative process to implement this poly, including, but not limited to procedures related to suspension and debarment for transactions subject to those requirements.

 

Approved 10-17-16 Reviewed/approved 10-21-19

715.1 Standard Operating Procedure for Negative Meal Accounts

 

 

STANDARD OPERATING PROCEDURE

NEGATIVE MEAL ACCOUNTS

 

GENERAL INFORMATION

Lunch/Breakfast

 

Creston Community Schools lunch/breakfast program uses the “JMC Lunch Module” system. Payments are made to a Family Account instead of individual accounts. Payments for meals and milk(except afternoon milk for JK & K) may be made in any amount at any building or online.

Families with more than one student at Creston Community Schools (CCS) can send one payment for the Family Account. This system generates reports of negative and low balances.

Reminders will be sent via email and telephone at least once per week from an automated system. Students will be reminded at the point of sale (POS) when the account is nearing or below zero. Notes or hand stamps will NOT be utilized at the POS.

 

Family Accounts will be allowed charges of up to -$20.00. Therefore no charges will be allowed and students in the Family Account will be offered a peanut butter or cheese sandwich and milk with allergies taken into consideration, for a charge of $1.00. CCS will NOT take away a student’s tray due to a negative balance but will remove any prepackaged item that may be reused and be charged a full lunch.

 

Students MUST have available funds in the Family Account to purchase extra items such as a second lunch or Ala Carte items. Students who are Free or Reduced status will NEVER be denied a meal but still must have funds available for extra items.

 

District staff that wish to use their meal account will be allowed to charge up to -$6.00 before being denied service.

 

Any accounts of negative $90.00 over 30 days will be considered delinquent. All attempts will be made for notification and any partial payment will be considered before further action is taken in collecting a debt.

 

Payment options include prepayment to the Family Account by cash, check or online service through PaySchools. Cash at POS is also accepted even with a negative balance.

Approved 5-15-17 Reviewed/approved 10-21-19

716 FREE OR REDUCED COST MEALS ELIGIBILITY

The board shall establish fees and charges for the school meal program.  Free or reduced-price meals shall be provided to those students whose parents or guardians are unable to pay the full cost of the meal subject to federal and state laws and rules and regulations.  The income guidelines and the procedures for applying for free and reduced-price meals shall be publicly announced at the beginning of each school year.

 

It is the responsibility of the food service director to determine if a student qualifies for free or reduced-cost school food services.  Students whom the director believes are improperly nourished will not be denied school food services simply because the paperwork has not been completed.  There shall be no physical segregation or other discrimination against any child eligible for free or reduced-price meals, nor shall there be any identification of any eligible student by special meal tickets or published lists of names.  The names of students receiving free or reduced-price meals shall not be made known to any person except necessary staff members. 

Approved 10-17-16  Reviewed/approved 10-21-19

717 STUDENT SCHOOL TRANSPORTATION ELIGIBILITY

Elementary and middle school students living more than two miles from their designated school attendance center and high school students living more than three miles from their designated attendance center shall receive 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 weighted funds or IDEA federal funds designated for special education purposes.

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 (IEP) 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, enroute to and from the special education location.
  • Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education location.

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 of   56 cents per mile.

Transportation arrangements made 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.

 

Approved 10-17-16 Reviewed/approved 10-21-19

717.1 STUDENT CONDUCT ON SCHOOL TRANSPORTATION

Waiting For And Boarding The Bus

Always approach the bus in a safe, cautious manner. Do not run or race to the bus.  If other pupils are lined up, please do not budge, push or shove. Stand in line quietly, keeping your hands, feet, and school bags to yourself. Board the bus only at the driver's signal or when the adult on bus duty gives permission.

On The Bus

Pupils are to be seated immediately upon entering the bus and are to remain seated facing the front until they arrive at their destination. (State law mandates that no pupil is to be standing and that the isles are kept clear at all times while the bus is moving) Students will sit in seats according to the driver's instructions.  Assigned seats may be used if necessary.  Students riding a district bus equipped with seat belts shall wear seat belts prior to and while the bus is moving.

All students will receive instruction on the proper use of seat belts during the twice-annual bus safety drill.  Drivers are not responsible for students wearing seat belts while riding. Drivers are responsible for instructing students to put seat belts on prior to the bus moving.

Students who may require assistance in using seat belts should ask the bus driver for help so that all students are safely belted in their seats before the bus is in motion.  Drivers will announce prior to the bus leaving that each student needs to be in their seat with the seat belt fastened.

Students refusing to use seat belts create a safety concern for themselves and others, and are subject to school district disciplinary actions.  Repeated refusal to wear seat belts can result in suspension from bus riding privileges.

Students are to refrain from loud talking, shouting or making other distracting noises.  This also includes yelling out the windows. Profanity is prohibited, as is singing or chanting. Students are not to hang heads, arms, or anything else from the bus windows, no matter whether the bus is parked or moving. Do not throw any objects out the windows.

General rules that are enforced in school also apply on the bus. In particular, it is expected that pupils will keep their feet out of the aisles, not throw things and generally refrain from doing anything that disrupts the safety and well-being of any or all bus passengers. Students will be held financially responsible for any intentional damage to the interior of the bus, including the seats.

Anyone using or riding in school vehicles are expected to keep the vehicles clean and use proper waste receptacles.

Students are expected to obey all commands of the driver and to show proper respect at all times. He/She is charged with the responsibility of transporting pupils safely to the assigned destination. With that task comes the need for demanding and expecting from all passengers a sense of cooperation in demonstrating safe and proper behavior at all times, so as not to distract the driver.

 

Leaving The Bus

Pupils should remain seated until the bus stops and/or until the driver gives permission or instructions as to the order or procedure for unloading. Pupils should use the steps one at a time; do not jump from the bus. Walk, do not run as you depart and move from the bus.

 

General

Permission must be obtained prior to a pupil riding a bus that a student normally does not ride. It is recommended that parents send a written note to be signed by the principal or his/her designee prior to boarding the bus. A telephone call will do if time does not allow for a note.

The available bus transportation is a privilege that carries with it some responsibilities on the part of the pupil passengers. Students are expected to cooperate with the drivers and bus loading supervisors.  The rules and regulations are intended to provide safe transportation. Any pupil who chooses to knowingly disobey the rules will be seriously jeopardizing their privilege to ride the school bus.

The safety of our students, drivers, and others is our priority.  District bus stops and buses are an extension of our classrooms and the rules, practices, and policies shall be adhered to for the safety of students, drivers, and others.  The expectations for good behavior is critical to student safety and supporting the responsibility our drivers and supervisors have to safely transport students.  

For the safety of our students and drivers, inappropriate behavior on our buses or at bus stops will not be tolerated and may result in a loss of transportation privileges.  As a result of the student’s behavior, transportation privileges may be suspended and or terminated. Prior to resuming transportation privileges, the parent/guardian and student will be required to schedule a meeting with the transportation director to discuss and review expectations and respect for safety.

 

Approved 11-21-16;  Reviewed/approved 10-21-19 Review/Approved 1-20-2020

 

718 OPERATION OF BUSES DURING INCLEMENT WEATHER

Buses owned and operated by the school district will not operate when weather conditions due to fog, rain, snow, ice or other natural elements make such operation unsafe. Because weather conditions may vary throughout the district and may change quickly, the best judgment will be used that is possible with the information available.

The final judgment as to when conditions are unsafe to operate will be made by the superintendent or the superintendent’s designee.

Commercial radio, television, web site and/or automated phone service will be used to notify employees and students when school is cancelled or temporarily delayed.

When, in the judgment of the bus driver, weather conditions are so poor as to present a hazard when loading or unloading students, the driver will radio the superintendent or the superintendent’s designee for instructions. If radio contact is not possible, the driver will proceed to the next stop which does not present a hazard and make telephone contact personally, with the assistance of a student rider, monitor or other person.

 

Approved 10-17-16  Reviewed/approved 10-21-19

 

719 STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES

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

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

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

It 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.

 

Approved 10-17-16 Reviewed/approved 10-21-19

720 TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS

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

Parents of resident students who provide transportation for their children attending a non- public 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 non-public school students is received by the school district, the funds shall be prorate

The charge to the non-resident 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 non-resident and non-public 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.

Non-resident and non-public 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.

Approved 10-17-16 Reviewed/approved 10-21-19

721 TRANSPORTATION OF NON-SCHOOL GROUPS

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

Any use of school district vehicles by non-school groups shall be subject to the following guidelines:

  1. Requests must be made a minimum of one week in advance. If the request interferes or conflicts with school district use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the administration.
  2. Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.
  3. The rental period will be negotiated directly with the administration.
  4. Adult chaperones may be required to accompany the bus driver and riders.
  5. All requests will be charged bus and driver fees.
  6. Alcoholic beverages and tobacco products are prohibited on school district vehicles.
  7. Whenever damage caused by vandalism or carelessness results, the group shall reimburse the school district for cost of repairs and may be denied further use of school district vehicles.

Approved 10-17-16  Reviewed/approved 10-21-19

721.1 AGREEMENT FOR USE OF SCHOOL BUSES

Date of Request:                              

 

Date Bus Needed:                                

 

Bus Request:                                                    

 

Time Needed:                                      

 

Group Requesting:                                                                                        

 

The use of the buses of the school district shall be in accordance with the following rules and regulations:

 

  1. Use of the buses fees shall be assessed based upon the actual state transportation report cost per mile.
  2. Driver feels shall be assessed based upon staff employees necessary and available, and at the actual driver contract cost per hour.
  3. Requests must be made a minimum of one week in advance. If the request interferes or conflicts with school district use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the administration.
  4. Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.
  5. The rental period will be negotiated directly with the administration.
  6. Adult chaperones may be required to accompany the bus driver and riders.
  7. All requests will be charged bus and driver fees.
  8. Alcoholic beverages and tobacco products are prohibited on school district vehicles.
  9. Whenever damage caused by vandalism or carelessness results, the group shall reimburse the school district for cost of repairs and may be denied further use of school district vehicles 1. Requests must be made a minimum of one week in advance.
  10. The person signing this agreement shall be financially responsible for all costs accrued.

 

(           Total Miles Traveled X             Cost per Mile) + (           Total Hours Traveled X              Hourly Cost of Driver) =                             Total Bus Charge

 

 

                                                                                 

Superintendent or Designee                          

 

 

Group Representative

Approved 10-17-16 Reviewed/approved 10-21-19

722 SCHOOL BUS SAFETY INSTRUCTION

The school district shall conduct school bus safe riding practices instruction and emergency safety drills once 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.

All school personnel and designees must wear seat belts while operating school and private vehicles for school functions. 

 

Approved 10-17-16 Reviewed/approved 10-21-19

729 EXPENDITURES FOR PUBLIC PURPOSES

 

The Board of Directors recognizes and supports the principle that District funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees, and volunteers, which are in addition to salaries and benefits authorized and/or specified in Code 400 and legitimate expense reimbursements, which serve a legitimate public purpose.

 

The Board of Directors authorizes the expenditure of District funds for District officers, directors, employees, and volunteers for the following purposes, as these are commonly-granted benefits for employees and volunteers in public and private organizations which aid in recruitment of personnel, promote improvement of staff morale and cooperation, and assist in building a commitment to the District, thus assisting in creating a more productive learning environment:

 

  • Booster Club Gift Certificates for employees for recognition of every five years of service with the cost to the District as follows:  5 year = $20; 10 years = $25; 15 years = $35; 20 years = $45; 25 years = $60; 30 years = $75; 35 years = $85
  • A retirement appreciation function once per year to recognize retiring employees with the cost not to exceed $10 per attendee.
  • A recognition item upon the retirement of an employee, with the recognition item not to exceed $100 in cost to the District.
  • A recognition item for Board Member upon completion of service, not to exceed $100 in cost to the District.
  • Staff welcome and appreciation breakfast or lunch which Board members and employees attend (a limited number of invited community members may be invited also), once per school year, to recognize employee contributions and to promote communication between Board members, administrators, and other staff members, with the cost of the breakfast to the District not to exceed $10 per attendee.
  • Meals for licensed interviewees (and if the interviewee is an administrative candidate, the interviewee’s spouse) and members of the interview committee accompanying the interviewee at the time of an interview not to exceed $10 per attendee if the interview extends over lunch and/or dinner.
  • Meals on-site during staff development (in-service) meetings, committee meetings, and meetings hosted at Creston with the costs of the meals to the District not to exceed $10 per attendee. This is to promote a more efficient day so that staff members and attendees do not leave the premises.
  • Light meals may also be served to Board members, the administrators, and other school personnel required to be present at Board meetings if the meetings are called prior to 6:00 p.m., or if they go unusually long, in order to enable the Board to continue with business without interruption, with the cost to the District not to exceed $12 per attendee.
  • A volunteer appreciation function which Board members, employees, and volunteers may attend once a year to recognize the contributions of volunteers with the cost not to exceed $10 per attendee and where tokens of appreciation may be given to volunteers not to exceed $10 per volunteer in cost to the District.
  • A staff appreciation function which Board members, employees, and staff may attend once a year to recognize the contributions of staff with the cost not to exceed $10 per attendee and where tokens of appreciation may be given to staff not to exceed $10 per volunteer in cost to the District.

 

The Board of Directors also authorizes the expenditure of District funds for coffee and soft drinks in the school buildings. Coffee, soft drinks, light refreshments, such as cookies, may also be made available at Board and committee meetings to promote a welcoming environment and as a common courtesy for individuals who travel to the District building for attendance at District meetings and conferences.

 

No District funds will be used to pay the cost of any alcoholic beverage and no alcoholic beverage will be available on school grounds.

 

Approved 1-21-19 Reviewed/approved 10-21-19