Code No. 700
PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES
This series of the board policy manual is devoted to the goals and objectives for the school district's noninstructional services and business operations that assist in the delivery of the education program. These noninstructional services include, but are not limited to, transportation, the school lunch program and child care. The board, as it deems necessary, will provide additional noninstructional services to support the education program. To the extent a group of employees has a recognized collective bargaining unit, the provisions of the master contract regarding such topics shall prevail.
It is the goal of the board to provide noninstructional services and to conduct its business operations in an efficient manner.
Approved 9-13-93 Reviewed 5-6-13 Revised 11-16-2020
Code No. 701.01
Depository of Funds
Each year at its annualmeeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school 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 st least once every year or when an increase or additional depository is needed. The amount in the resolution must be for all depositories and include all of the school district's funds.
It is the responsibility of the board secretary to include the resolution in the minutes of the meeting.
Legal Reference:
Iowa Code § 12C2;279.33
Approved 9-13-93 Reviewed 1-15.24 Revised 3-18-24
Code No. 701.02
Transfer of Funds
When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by board resolution. School district monies received without a designated purpose may be transferred in this manner. School district monies received for a specific purpose or upon vote of the people may only be transferred, by board resolution when the purpose for which the monies were received has been completed. Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund.
If all requirements for district use of funds under the Preschool Foundation Aid, Professional Development Supplement, Home School Assistance Program, Teacher Leadership Supplement or any discontinued fund teacher 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 amount in the flexibility account, the district shall publish notice of the time, date, and place of a public hearing on the proposed resolution approving said expenditures. The board must find and certify that the statutory requirements of each original source of funds have been met before adopting the resolution approving the expenditures. The district will present a copy of the signed board resolution to the Department of Education.
The District may transfer by board resolution from the general fund to the student activity fund an amount needed to purchase or refurbish protective and safety equipment required for any extracurricular interschool athletic contest or competition sponsored or administered by the Iowa High School Athletic Association or Iowa Girls High School Athletic Union.
If the before and after school program exceeds the amount necessarty to operate the program, the excess amount may, following a public hearing, be transfered 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 Board of Education.
Beginning in FY 2024, unexpended and unobligated dollars that remain at the end of the fiscal year in addition to ongoing revenues may be transfered 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 treasurer to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.
Iowa Code §§ 24.21-22; 257.10, 279.8; 279.42; 298A
Approved 9-13-93 Reviewed 1-15-24 Revised 3-18-24
Code No. 701.03
FINANCIAL RECORDS
Financial records of the school district are maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law. School district monies are received and expended from the appropriate fund and/or account. The funds and accounts of the school district will include, but not be limited to:
Governmental fund type:
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 and Advanced Vision for Education (SAVE)
Proprietary fund type: This fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
Enterprise fund
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.
Account groups:
The board may establish other funds in accordance with generally accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law. The status of each fund must be included in the annual report.
It is the responsibility of the superintendent 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
Approved 9-13-93 Reviewed 1-15-24 Revised 3-18-24
Code No. 701.04
Governmental Accounting Practices & Regulations
School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education. As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental accounting standards.
In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance - restricted, committed, assigned, and unassigned - while honoring constraints on the specific purposes for which amounts in those fund balances can be spent. A formal board action is required to establish, modify and or rescind a committed fund balance. The resolution will state the exact dollar amount. In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.
The Board authorizes the Superintendent to assign amounts to a specific purpose in compliance with GASB 54. An ‘assigned fund balance’ should also be reported in the order of spending unrestricted resources, but is not restricted or committed.
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 referes 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 ne maintained intact. This includes items not expected to be converted to cash, including inventories and prepaid expenses. It may also include other property aquired 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 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 reportes as unassigned.
It is the responsibility of the superintendent to develop administrative regulations implementing this policy. It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.
Legal Reference:
Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A.
Approved 9-13-93 Reviewed 2-19-24 Revised 3-18-24
Code No.701.5
GOVERNMENTAL ACCOUNTING PRACTICES AND REGULATIONS
School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education. As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental accounting standards.
In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance - restricted, committed, assigned, and unassigned - while honoring constraints on the specific purposes for which amounts in those fund balances can be spent. A formal board action is required to establish, modify and or rescind a committed fund balance. The resolution will state the exact dollar amount. In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.
The Board authorizes the Superintedent to assign amounts to a specific purpose in compliance with GASB 54. An ‘assigned fund balance’ should also be reported in the order of spending unrestricted resources, but is not restricted or committed.
It is the responsibility of the superintendent to develop administrative regulations implementing this policy. It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.
Legal Reference:
Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A.
Approved 5-6-13 Reviewed ____________ Revised 11-16-2020
The following relevant PK-12 public sector indicators will be provided to the Board annually to better understand the financial trends of the district. These indicators will be an accurate depiction as of June 30th of the preceding fiscal year and will depict at a minimum of 5 years of data.
Financial Projections
Five-year financial projections of the general fund will be prepared and updated annually. The general fund is the operating fund of the district where the majority of salaries and benefits are funded. Projections will help the board determine sustainability of the annual operating budget and help make future budgetary decisions.
The District is committed to utilizing the following financial metrics in determining district financial goals:
I.C. Iowa Code References Description Iowa Code § 257.31 Finance Program - Committee - https://simbli.eboardsolutions.com/SU/ULMYdVaoL2saq7ymrAiJKA== Iowa Code § 279.8 Directors - General Rules - Bonds of Employees - https://simbli.eboardsolutions.com/SU/GxLOU5DCQ4lPacx1slshYam7g== Iowa Code § 257.7 Authorized Expenditures - https://simbli.eboardsolutions.com/SU/su01VaPF8GGtL4tQxCZslshrg==
Code No. 701.6
FISCAL MANAGEMENT
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:
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 references:
Iowa Code 257.31
Iowa Code 279.8
Iowa Code 257.7
Approved 2-20-2023 Reviewed Revised
Code No. 701.6R1
FISCAL MANAGEMENT - FISCAL METRIC
The following relevant PK-12 public sector indicators will be provided to the Board annually to better understand the financial trends of the district. These indicators will be an accurate depiction as of June 30th of the preceding fiscal year and will depict at a minimum of five years of data.
Financial Projections
The general fund is the operating fund of the district where the majority of salaries and benefits are funded. Projections will help the board determine sustainability of the annual operating budget and help make future budgetary decisions.
The District is committed to utilizing the following financial metrics in determining district financial goals:
Code No. 702
CASH IN SCHOOL BUILDINGS
The amount of cash that may be kept in the school building for any one day is sufficient for that day's operations. Funds raised by students are kept in the buildings but should be driected to teh Business office as soon as possible. .
A minimal amount of cash is kept in the central administration office at the close of the day. Excess cash is deposited in the authorized depository of the school district.
It is the responsibility of the superintendent or the superintendent’s designee to develop administrative regulations to determine the amount of cash necessary for each day's operations, to establish any necessary petty cash accounts, to determine how often deposits must be made and to comply with this policy.
Legal Reference:
Iowa Code 279.8
Approved 9-13-93 Reviewed 8-19-13 Revised 4-12-2021
Code No. 702.1
GATE RECEIPTS
Gate receipts from any given school event have the potential to amount to a substantial sum of cash. Gate receipts should be deposited as soon as possible in the school district's depository.
When same-day deposits are not possible, the gate receipts are to be kept in the building in which the receipts were collected. 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 superintendent shall be responsible for designating the individuals 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.
Legal Reference:
Iowa Code 279.8
Approved 9-13-93 Reviewed 8-19-13 Revised 11-16-2020
Code No. 703.1
BUDGET PLANNING
Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected. 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 shall be prepared annually for the board's review. The budget shall include the following:
It is the responsibility of the board treasurer in conjunction with the superintendent to prepare the budget for review by the board prior to the April 15 deadline each year.
Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for the school district. Prior to the adoption of the proposed budget by the board, members of the school district community will have an opportunity to review and comment on the proposed budget. A public hearing for the proposed budget of the board is held each year in sufficient time to file the adopted budget no later than April 15.
The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the school district. It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 10 but no more than 20 days prior to the public hearing.
The board will adopt and certify a budget for the operation of the school district to the county auditor by April 15. It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities.
The board may amend the budget for the fiscal year in the event of unforeseen circumstances. The amendment procedures will follow the procedures for public review and adoption of the original budget by the board outlined in these policies.
It is the responsibility of the superintendent and the board secretary and/or business manager 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; 279.8, 297, 298: 618
Approved 9-13-93 Reviewed 9-19-2022 Revised 4-12-2021
Code No. 703.2
SPENDING PLAN
The budget of the school district shall be the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified. It shall be the responsibility of the superintendent to operate the school district within the budget.
Legal Reference:
Iowa Code § 24.9
Approved 9-13-93 Reviewed 08-19-13 Revised 12-21-2020
Code No. 704.1
LOCAL-STATE-FEDERAL-MISCELLANEOUS REVENUE
Revenues of the school district are received by the board treasurer. Other persons receiving revenues on behalf of the school district will promptly turn them over to the board treasurer.
Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district. It is the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner. School district funds from all sources will not be used for private gain or political purposes.
Tuition fees received by the school district are deposited in the general fund. The tuition fees for kindergarten through twelfth grade, during the regular academic school year, are set by the board based upon the superintendent's recommendation, in compliance with current law. Tuition fees for summer school, driver's education and adult education are set by the board prior to the offering of the programs.
The board may charge materials fees for the use or purchase of educational materials. Materials fees received by the school district are deposited in the general fund. It is the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees.
Rental fees received by the school district for the rental of school district equipment or facilities are deposited in the general fund. It is the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.
Proceeds from the sale of real property are placed in the Physical Plant and Equipment Levy (PPEL) fund. However, following a properly noticed public hearing, the board of directors may elect to deposit proceeds from the sale of real property or buildings into any fund under the control of the school corporation. Notice for the public hearing must be published in a newspaper of general circulation within the district not less than ten and no more than twenty days prior to the proposed public hearing. Notice of the public hearing must include the date, time and location of the public hearing, and a description of the proposed action. The proceeds from the sale of other school district property are placed in the general fund.
The board may claim exemption from the application of state law prohibiting competition with private enterprise for the following activities:
It is the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.
Legal Reference:
Iowa Code §§ 12C; 23A; 24.9; 257.2; 279.8, .41; 282.2, .6, .24; 291.12, 297.9-.12, .22; 301.1.
Approved 9-13-93 Reviewed 7-16-01 Revised 4-21-2021
Code No. 704.2
DEBT LIMITS
Credit Ratings
The school district seeks to maintain the highest possible credit ratings for all categories of short- and long-term debt that can be achieved without compromising the delivery of services and the achievement of adopted objectives. The school district recognizes that external economic, natural, or other events may from time to time affect the creditworthiness of its debt. Nevertheless, the school district is committed to ensuring that actions within their control are prudent.
Debt Limits
For general obligation debt, the school district's outstanding debt limit shall be no more than five percent (5%) of the actual value of property within the school district's boundaries, as prescribed the Iowa constitution and statutory restrictions.
For revenue debt, the school district's goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs.
In accordance with Iowa law, the school district may not act as a conduit issuer or issue municipal securities to raise capital for revenue-generating projects where the funds generated are used by a third party ("conduit borrower") to make payments to investors.
PURPOSES AND USES OF DEBT
Capital Planning
To enhance creditworthiness and prudent financial management, the school district is committed to systematic capital planning, intergovernmental cooperation and coordination and long-term financial planning.
Capital Financing
The school district may issue long-term debt for capital projects as authorized by Iowa law, which include, but are not limited to, the costs of planning, design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment. Capitalized interest may be included in sizing any capital project debt issue. The types of debt instruments to be used by the school district include:
Working Capital Financing
The school district may issue debt for working capital for operations after cash flow analysis has determined that there is a mismatch between available cash and cash outflows. The school district shall strive to repay working capital debt by the end of the fiscal year in which the debt was incurred. A Working Capital Reserve may be included in sizing any working capital debt issue.
DEBT MANAGEMENT POLICY
Refundings
Periodic reviews of all outstanding debt will be undertaken to determine if refunding opportunities exist. Refunding will be considered (within federal tax law restraints) if and when there is a net economic benefit of the refunding or if the refunding is otherwise in the best interests of the school district, such as to release restrictive bond covenants which affect the operations and management of the school district.
Current refundings, which produce a new present value savings of less than three percent will be considered on a case by case basis taking into consideration bond covenants and general conditions. Refundings with negative savings will not be considered unless there is a compelling public policy objective for doing so.
DEBT STANDARDS AND STRUCTURE
Length of Debt
Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users. Long-term debt will not be issued for periods exceeding the useful life or average useful lives of the project or projects to be financed. All debt issued will adhere to state and federal law regarding the length of time the debt may be outstanding.
Debt Structure
Debt will be structured to achieve the lowest possible net cost to the school district given market conditions, the urgency of the capital project, the type of debt being issued, and the nature and type of repayment source. To the extent possible, the school district will design the repayment of its overall debt to rapidly recapture its credit capacity for future use.
Generally, the school district will only issue fixed-rate debt. In very limited circumstances, the school district may issue variable rate debt, consistent with the limitations of Iowa law and upon a finding of the board that the use of fixed rate debt is not in the best interest of the school district and a statement of the reasons for the use of variable rate debt.
All debt may be structured using discount, par or premium coupons, and as serial or term bonds or notes, or any combination thereof, consistent with Iowa law. The school district should utilize the coupon structure that produces the lowest True Interest Cost (TIC) taking into consideration the call option value of any callable maturities.
The school district will strive to structure their debt in sinking fund installments for each debt issue that achieves, as nearly as practicable, level debt service within an issue or overall debt service within a particular classification of debt.
Derivatives (including, but not limited to, interest rate swaps, caps, collars, corridors, ceiling and floor agreements, forward agreements, float agreements, or other similar financing arrangements), zero-coupon or capital appreciation bonds are not allowed to be issued consistent with State law.
Decision Analysis to Issue Debt
Whenever the school district is contemplating the issuance of debt, information will be developed concerning the following four categories commonly used by rating agencies assessing the school district's credit worthiness, listed below.
Debt Analysis - Debt capacity analysis; purpose for which debt is proposed to be issued; debt structure; debt burden; debt history and trends; and adequacy of debt and capital planning.
Financial Analysis - Stability, diversity, and growth rates of tax or other revenue sources; trend in assessed valuation and collections; current budget trends; appraisal of past revenue and expenditure trends; history and long-term trends of revenues and expenditures; evidences of financial planning; adherence to GAAP; audit results; fund balance status and trends in operating and debt funds; financial monitoring systems and capabilities; and cash flow projections.
Governmental and Administrative Analysis - Government organization structure; location of financial responsibilities and degree of control; adequacy of basic service provision; intergovernmental cooperation/conflict and extent of duplication; and overall planning efforts.
Economic Analysis - Geographic and location advantages; population and demographic characteristics; wealth indicators; types of employment, industry and occupation; housing characteristics; new construction; evidences of industrial decline; and trend of the economy.
DEBT ISSUANCE
Credit Enhancement
Credit enhancements (.i.e., bond insurance, etc.) may be used but only when the net debt service on the debt is reduced by more than the costs of the credit enhancement.
Costs and Fees
All costs and fees related to issuing the debt will be paid out of debt proceeds and allocated across all projects receiving proceeds of the debt issue.
Method of Sale
Generally, all school district debt will be sold through a competitive bidding process. Bids will be awarded on a TIC basis providing other bidding requirements are satisfied.
The school district may sell debt using a negotiated process in extraordinary circumstances when the complexity of the issue requires specialized expertise, when the negotiated sale would result in substantial savings in time or money, or when market conditions of school district credit are unusually volatile or uncertain.
Professional Service Providers
The school district will retain external bond counsel for all debt issues. All debt issued by the school district will include a written opinion by bond counsel affirming that the school district is authorized to issue the debt, stating that the school district has met all Iowa constitutional and statutory requirements necessary for issuance and determining the debt's federal income tax status. The bond counsel retained must have comprehensive municipal debt experience and a thorough understanding of Iowa law as it relates to the issuance of the particular debt.
The school district will retain an independent financial advisor. The financial advisor will be responsible for structuring and preparing all offering documents for each debt issue. The financial advisor retained will have comprehensive municipal debt experience, experience with diverse financial structuring and pricing of municipal securities.
The treasurer shall have the authority to periodically select other service providers (e.g., escrow agents, verification agents, trustees, arbitrage consultants, rebate specialist, etc.) as necessary to meet legal requirements and minimize net debt costs. These services can include debt restructuring services and security or escrow purchases.
Compensation for bond counsel, financial advisor and other service providers will be as economical as possible and consistent with industry standards for the desired qualification levels.
DEBT MANAGEMENT
Investment of Debt Proceeds
The school district shall invest all proceeds received from the issuance of debt separate from the school district's consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture. Investments will be consistent with those authorized by Iowa law and the school district's Investment Policy to maintain safety of principal and liquidity of the funds.
Arbitrage and Record Keeping Compliance
The treasurer shall maintain a system of record-keeping, reporting and compliance procedures with respect to all federal tax requirements which are currently, or may become applicable through the lifetime of all tax-exempt or tax credit bonds.
Federal tax compliance, record-keeping, reporting and compliance procedures shall include not shall not be limited to:
Financial Disclosure
The school district is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share comprehensible and accurate financial information. The school district is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities and Exchange Commission.
The Official Statements accompanying debt issues, Annual Audits, and Continuing Disclosure statements will meet the standards articulated by the Municipal Securities Rulemaking Board (MSRB), the Government Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP) and the Internal Revenue Service (IRS). The treasurer shall be responsible for ongoing debt disclosure as required by any Continuing Disclosure Certificate for any debt issue and for maintain compliance with disclosure standards promulgated by state and federal regulatory bodies
Legal Reference:
Iowa Code §§ 74-76; 278.1; 298; 298A.
Approved 9-13-93 Reviewed 08-19-13 Revised 3-21-2022
Code No. 704.2R1
POST-ISSUANCE COMPLIANCE REGULATION FOR TAX EXEMPT OBLIGATIONS
1. Role of Compliance Coordinator/Board Treasurer
The Board Treasurer shall:
a) Be responsible for monitoring post-issuance compliance;
b) Maintain a copy of the transcript of proceedings or minutes in connection with the issuance of any tax-exempt obligations and obtain records that are necessary to meet the requirements of this regulation;
c) Consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are necessary to understand and meet the requirements of this regulation;
d) Seek out training and education to be implemented upon the occurrence of new developments in the area and upon the hiring of new personnel to implement this regulation.
2. Financing Transcripts’ Filing and Retention
The Board Treasurer shall confirm the proper filing of an IRS 8038 Series return and maintain a transcript of proceedings and minutes for all tax-exempt obligations issued by the school district including, but not limited to, all tax-exempt bonds, notes and lease-purchase contracts. Each transcript shall be maintained until 11 years after the tax-exempt obligation documents have been retired. The transcript shall include, at a minimum:
a) Form 8038;
b) Minutes, resolutions and certificates;
c) Certifications of issue price from the underwriter;
d) Formal elections required by the IRS;
e) Trustee statements;
f) Records of refunded bonds, if applicable;
g) Correspondence relating to bond financings; and
h) Reports of any IRS examinations for bond financings.
3. Proper Use of Proceeds
The Board Treasurer shall review the resolution authorizing issuance for each tax-exempt obligation issued by the school district and the school district shall:
a) Obtain a computation of the yield on such issue from the school district's financial advisor;
b) Create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into which the proceeds of issue shall be deposited;
c) Review all requisitions, draw schedules, draw requests, invoices and bills requesting payment
from the Project Fund;
d) Determine whether payment from the Project Fund is appropriate and, if so, make payment from the Project Fund (and appropriate sub-fund, if applicable);
e) Maintain records of the payment requests and corresponding records showing payment;
f) Maintain records showing the earnings on, and investment of, the Project Fund;
g) Ensure that all investments acquired with proceeds are purchased at fair market value;
h) Identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the investments of any yield-restricted funds to ensure that the yield on such investments do not exceed the yield to which such investments are restricted;
i) Maintain records related to any investment contracts, credit enhancement transactions and the bidding of financial products related to the proceeds.
4. Timely Expenditure and Arbitrage/Rebate Compliance
The Board Treasurer shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the school district and the expenditure records provided in Section 2 of this regulation, above and shall:
a) Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;
b) Monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate if the school district does not meet the "small issuer" exception for said obligation;
c) Not less than 60 days prior to a required expenditure date, confer with bond counsel and a rebate consultant, if the school district will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate. In the event the school district fails to meet a temporary period or rebate exception:
1. Procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;
2. Arrange for timely computation and payment of yield reduction payments (as such term is defined in the Code and Treasury Regulations), if applicable.
5. Proper Use of Bond Financed Assets
The Board Treasurer shall:
a) Maintain appropriate records and a list of all bond financed assets. Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets;
b) Monitor and confer with bond counsel with respect to all proposed bond financed assets;
1. management contracts;
2. service agreements;
3. research contracts;
4. naming rights contracts;
5. leases or sub-leases;
6. joint venture, limited liability or partnership arrangements;
7. sale of property; or
8. any other change in use of such asset.
c) Maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least three years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and
d) Contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12 in the event the school district takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met.
6. General Project Records
For each project financed with tax-exempt obligations, the Board Treasurer shall maintain, until three years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:
a) Appraisals, demand surveys or feasibility studies;
b) Applications, approvals and other documentation of grants;
c) Depreciation schedules;
d) Contracts respecting the project.
Legal Reference:
Iowa Code $$257.31(4); 279.8; 297.22-25; 298A
http://www.irs.gov/taxexemptbond/article/0,,id+243503.00html
Approved 8-19-2013 Reviewed 9-19-2022 Revised 3-21-2022
Code 704.3
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:
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 must mature according to the need for the funds.
The board authorizes the treasurer to invest funds in excess of current needs in the following investments:
It shall be the responsibility of the treasurer to oversee the investment portfolio in compliance with this policy and the law.
It is the responsibility 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 will also provide the board with information about the verification of the outside person's fiduciary bond. Contracts with outside persons will include a clause requiring the outside person to notify the school district within thirty days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the school district and to provide the documents necessary for the performance of the investment portion of the school district audit. The compensation of the outside persons will 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 will also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio. It will also be the responsibility of the treasurer to obtain the information necessary to ensure that the investments and the outside persons doing business with the school district meet the requirements outlined in this policy.
It is the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing business with the school district.
It will 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.
Legal Reference:
Iowa Code § 11.2, .6; 12.62; 12B.10; lZC; 22.1, .l3; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123
Approved 9-13-93 Reviewed 8-19-13 Revised 12-21-2020
Code No. 704.4
GIFTS -GRANTS –BEQUESTS
The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district. The board will have sole authority to determine whether the gift furthers the interests of the school district.
Gifts, grants, and bequests are approved by the board. Once it has been approved by the board, a board member or the superintendent may accept the gift on behalf of the school district.
Gifts, grants, and bequests once accepted on behalf of the school district become the property of the school district. Gifts, grants, and bequests are administered in accordance with terms, if any, agreed to by the board.
Legal Reference:
Iowa Code 279.42; 565.6
Approved 9 -13 -93 Reviewed 8-19-13 Revised 12-21-2020
Code No. 704.5
STUDENT ACTIVITIES FUND
Revenue raised by students or from student activities is deposited and accounted for in the student activities fund. This revenue is the property of and is under the financial control of the board. Students may use this revenue for purposes approved by the [superintendent or building principalsuperintendent’s designee].
Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the board and under the specific control of the superintedent or his/her 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 is the responsibility of the Business Manager to keep student activity accounts up-to-date and complete.
Any unencumbered class or activity account balances will automatically revert to the activity fund when a class graduates or an activity is discontinued.
Legal Reference:
Iowa Code § 279.8
Approved 9-13-93 Reviewed 9-22-08 Revised 4-12-2021
Code No. 704.6
ONLINE FUNDRAISING CAMPAIGNS – CROWDFUNDING
The Riverside Community School Distrcit Board of Education believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. Any person or entity acting on behalf of the district and wishing to conduct an online fundraising campaign for the benefit of the district shall begin the process by seeking prior approval from the Board or their designee. Money or items raised by an online fundraising campaign will be the property of the district only upon acceptance by the board, and will be used only in accordance with the terms for which they were given, as agreed to by the board.
Approval of requests shall depend on factors including, but not limited to:
If approved, the requestor shall be responsible for preparing all materials and information related to the online fundraising campaign and keeping district administration apprised of the status of the campaign.
The requestor is responsible for compliance with all state and federal laws and other relevant district policies and procedures. All items and money generated are subject to the same controls and regulations as other district property and shall be deposited or inventoried accordingly. No money raised or items purchased shall be distributed to individual employees.
Legal Reference:
Iowa Code §§ 279.8; 279.42; 565.6.
Approved 12-21-2020 Reviewed Revised 7-25-2022
Code No. 704.7
BOND DISCLOSURE POLICY
Article I
Key Participants and Responsibilities
Section 1.01. Disclosure Coordinator. By adoption of this Policy, the District hereby appoints the Board Treasurer to act as the Disclosure Coordinator hereunder.
Section 1.02. Responsibilities. The Disclosure Coordinator is responsible for the following tasks:
(C) reviewing the District’s status and compliance with Disclosure Agreements, including filings of disclosure documents thereunder and in compliance with this Policy, in accordance with Articles IV and V below;
(D) serving as a "point person" for personnel to communicate issues or information that should be or may need to be included in any disclosure document;
(E) recommending changes to this Policy to the Board of Directors as necessary or appropriate;
(F) communicating with third parties, including coordination with outside consultants assisting the District, in the preparation and dissemination of disclosure documents to make sure that assigned tasks have been completed on a timely basis and make sure that the filings are made on a timely basis and are accurate;
(G) in anticipation of preparing disclosure documents, soliciting "material" information (as defined for purposes of federal securities law) from Employees identified as having knowledge of or likely to have information of Listed Events under Article IV or relevant to Disclosure Agreements;
(H) maintaining records documenting the District's compliance with this Policy; and
(I) ensuring compliance with training procedures as described below.
The responsibilities of the Disclosure Coordinator to make certain filings with the MSRB under Articles III (Annual Report Filings) and IV (Listed Event Filings) may be delegated by contract to a dissemination agent, under terms approved by the Board of Directors.
The Disclosure Coordinator shall instruct Employees of the obligation to communicate with the Disclosure Coordinator on any information relating to financial obligations or amendments to existing financial obligations promptly following occurrence.
Article II
Official Statements
Section 2.01. Review and Approval of Official Statements. Whenever the District issues Securities, an Official Statement may be prepared. Each of these Official Statements contains information relating to the District’s finances. The Disclosure Coordinator (with advice from Bond Counsel, any retained Disclosure Counsel, and/or Financial Advisor) shall have primary responsibility for ensuring that all such information is accurate and not misleading in any material aspect. The Official Statement may also include a certification that the information contained in the Official Statement regarding the District, as of the date of each Official Statement, does not contain any untrue statement of material fact or omit to state any material fact necessary to make the information contained in the Official Statement, in light of the circumstances under which it was provided, not misleading. When undertaking review of a final or preliminary Official Statement, the Disclosure Coordinator shhall:
draft, or cause to be drafted, for the Official Statement descriptions of (i) any material current, pending or threatened litigation, (ii) any material settlements or court orders and (iii) any other legal issues that are material information for purposes of the Official Statement; and
Section 2.02. Submission of Official Statements to Board of Directors for Approval. The Disclosure Coordinator shall submit all Official Statements to the Board of Directors for review and approval. The Board of Directors shall undertake such review it deems necessary. This may include consultation with the Disclosure Coordinator, Bond Counsel, retained Disclosure Counsel, if any, and/or the Financial Advisor to fulfill the District's responsibilities under applicable federal and state securities laws.
Article III
Annual Report Filings
Section 3.01. Overview. Under the Disclosure Agreements the District has entered into in connection with certain of its Securities, the District is required each year to file Annual Reports with the EMMA system. Such Annual Reports are generally required to include: (1) certain updated financial and operating information as outlined in each Disclosure Agreement, and (2) the District’s audited financial statements. The documents, reports and notices required to be submitted to the MSRB pursuant to this Policy shall be submitted through EMMA in one or more electronic document format files as required by the Rule at the time of filing, and shall be accompanied by identifying information, in the manner prescribed by the MSRB, or in such other manner as is consistent with the Rule. To facilitate the District’s Disclosure Agreements the Disclosure Coordinator shall:
(A) maintain a record of all Disclosure Agreements of the District using a chart which shall identify and docket all deadlines;
(B) schedule email reminders on the EMMA website for each issue of Securities to help ensure timely filing of financial disclosures;
(C) ensure that preparation of the Annual Reports commences as required under each specific Disclosure Agreement; and
(D) comply with the District’s obligation to file Annual Reports by submitting or causing the required (i) annual financial information and operating data and (ii) audited financial statements to be submitted to the MSRB through EMMA.
In the event audited financial statements are not available by the filing deadline imposed by the Disclosure Agreement, the Disclosure Coordinator shall instead timely submit or cause to be submitted unaudited financial statements, with a notice to the effect that the unaudited financial statements are being provided pending the completion of audited financial statements and that the audited financial statements will be submitted to EMMA when they have been prepared.In the event neither audited nor unaudited financial statements are timely posted, the District shall cause to be filed a "failure to file notice" in accordance with the Rule.The failure to file notice for audited financial statements shall include information describing the nature and/or cause of the failure to meet the contractual deadline and, if available, an approximate timeframe for when the completed audited financial statement is expected to be submitted. Audited financial statements shall be filed as soon as available. If updated financial and operating information is not posted by the filing deadline, the Disclosure Coordinator shall cause a "failure to file notice" to be posted to EMMA in accordance with the Rule.
All documents submitted to the MSRB through EMMA that are identified by specific reference to documents already available to the public on the MSRB's Internet website or filed with the SEC shall be clearly identified by cross reference.
Article IV
Listed Event Filings
Section 4.01. Disclosure of Listed Events. The District is obligated to disclose to the MSRB notice of certain specified events with respect to the Securities (a "Listed Event"). Employees shall be instructed to notify the Disclosure Coordinator upon becoming aware of any of the Listed Events in the District’s Disclosure Agreements. The Disclosure Coordinator may consult with Bond Counsel, retained Disclosure Counsel, if any, or the Financial Advisor, to determine if an occurrence is a Listed Event, and whether a filing is required or is otherwise desirable. If such a filing is deemed necessary, the Disclosure Coordinator shall cause a notice of the Listed Event (a "Listed Event Notice") that complies with the Rule to be prepared, and the Disclosure Coordinator shall cause to be filed the Listed Event Notice as required by the Rule as follows:
Article V
Miscellaneous
Section 5.01. Documents to be Retained. The Disclosure Coordinator shall be responsible for retaining records demonstrating compliance with this Policy. The Disclosure Coordinator shall retain an electronic or paper file ("Transcript") for each Annual Report the District completes. Each Transcript shall include final versions of documents submitted to the MSRB through EMMA, and any documentation related to determinations of materiality (or immateriality) of Listed Events. The Transcript shall be maintained for the period that the applicable Securities are outstanding, and for a minimum of five [5] years after the date the final Annual Repor for an issue of securities is posted on EMMA.
Section 5.02. Education and Training. The District shall conduct periodic training to assist the Disclosure Coordinator, Employees and the Supervisors, as necessary and appropriate, in understanding and performing their responsibilities under this Policy. Such training sessions may include a review of this Policy, the disclosure obligations under the Disclosure Agreement(s), applicable federal and state securities laws, including the Listed Events in Exhibit A, and the disclosure responsibilities and potential liabilities of members of District staff and members of the Board of Directors. Training sessions may include meetings with Bond Counsel, retained Disclosure Counsel, if any, Dissemination Agent, if any, or Financial Advisor, and teleconferences, attendance at seminars or conferences where disclosure responsibilities are discussed, and/or recorded presentations. Disclosure Coordinator shall maintain a record of training activities in furtherance of this Policy.
Section 5.03. Public Statements Regarding Financial Information. Whenever the District makes statements or releases information relating to its finances to the public that is reasonably expected to reach investors and the trading markets (including, without limitation, all Listed Event Notices, statements in the annual financial reports, and other financial reports and statements of the District), the District is obligated to ensure that such statements and information are accurate and complete in all material aspects. The Disclosure Coordinator shall assist the Board of Directors, the Superintendent, and District’s Attorneys in ensuring that such statements and information are accurate and not misleading in any material aspect. Employees shall, to the extent possible, coordinate statements or releases as outlined above with the Disclosure Coordinator. Investment information published on the District’s website shall include a cautionary statement referring investors to EMMA as the official repository for the District’s Securities-related data.
Adopted 3-21-2022 Reviewed Revised
Code No. 704.7E1
BOND DISCLOSURE POLICY
LISTED EVENTS
The following events automatically trigger a requirement to file on EMMA within ten (10) business days of their occurrence (listed events are subject to change by the SEC):
(1) Principal and interest payment delinquencies;
(2) Non-payment related defaults, if material;
(3) Unscheduled draws on debt service reserves reflecting financial difficulties;
(4) Unscheduled draws on credit enhancements reflecting financial difficulties;
(5) Substitution of credit or liquidity providers, or their failure to perform;
(6) 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 status of the security, or other material events affecting the tax status of the security;
(7) Modifications to rights of security holders, if material;
(8) Bond calls, if material, and tender offers;
(9) Defeasances;
(10) Release, substitution, or sale of property securing repayment of the securities, if material;
(11) Rating changes;
(12) Bankruptcy, insolvency, receivership or similar event of the obligated person;
Note to paragraph (b)(5)(i)(C)(12):
For the purposes of the event identified in paragraph (b)(5)(i)(C)(12) of this section, the event is considered to occur when any of the following occur: The appointment of a receiver, fiscal agent or similar officer for an obligated person in a proceeding under the U.S. Bankruptcy Code or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the obligated person, or if such jurisdiction has been assumed by leaving the existing governing body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all of the assets or business of the obligated person.
(13) The consummation of a merger, consolidation, or acquisition involving an obligated person or the sale of all or substantially all of the assets of the obligated person, 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;
(14) Appointment of a successor or additional trustee or the change of name of a trustee, if material;
Additionally, the following events apply to Disclosure Agreements entered by the District on or after February 27, 2019:
(15) Incurrence of a Financial Obligation of the obligated person, if material[2], or agreement to covenants, events of default, remedies, priority rights, or other similar terms of a Financial Obligation of the obligated person, any of which affect security holders, if material*; and
(16) Default, event of acceleration, termination event, modification of terms, or other similar events under the terms of a Financial Obligation of the obligated person, any of which reflect financial difficulties.
The term "obligated person" for purposes of the Rule shall mean the party, if other than the District, responsible for the Securities, e.g. in a conduit issue sold through the District, the conduit party would be the "obligated person" under the Disclosure Agreement.
Materiality is determined upon the incurrence of each distinct Financial Obligation, taking into account all relevant facts and circumstances. A Financial Obligation is considered to be incurred when it is enforceable against the District. Listed Event Notices for Financial Obligations (e.g. under 15 and 16 above) should generally include a description of the material terms of the Financial Obligation, including: (i) date of the incurrence, (ii) principal amount, (iii) maturity and amortization; (iv) interest rate(s), if fixed, or method of computation, if variable, (v) other appropriate terms, based on the circumstances. In addition to a summary of material terms, the District may alternatively, or in addition, submit related materials, such as transaction documents (which may require some redaction), terms sheets prepared in connection with the Financial Obligation, or continuing covenant agreements or financial covenant reports.
Adopted 3-21-2022 Reviewed Revised
Code No. 704.8
SALE OF BONDS POLICY
The board may conduct an election for the authority to issue bonded indebtedness. Revenues generated from an approved bond issue are 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 are deposited into the capital projects fund.
Adopted 3-21-2022 Reviewed Revised
Code No. 705.1
PURCHASING –BIDDING
The board supports economic development in Iowa, particularly in the school district community. As permitted by law, purchasing preference will be given to Iowa goods and services from locally-owned businesses located within the school district or Iowa based companies if the cost and other considerations are relatively equal and meet the required specifications. However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items as 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 shall enter into goods and services contract(s) as the board deems to be in the best interest of the school district. It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval as described below or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories, or attachments with an estimated cost of $50,000 or more.
Purchases for goods and services shall conform to the following:
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 board may elect to exempt certain professional services contracts from the thresholds and procedures outlined above.
The thresholds and procedures related to purchases of goods and services do not apply to public improvement projects.
Public Improvements
The board shall enter into public improvement contract(s) as the board deems to be in the best interest of the school district. ‘Public improvement’ means “a building or construction work which is constructed under the control of a governmental entity and for which either of the following applies: (1) has been paid for in whole or in part with funds of the governmental entity; (2) a commitment has been made prior to construction by the governmental entity to pay for the building or construction work in whole or in part with funds of the governmental entity. This includes a building or improvement constructed or operated jointly with any public or private agency.”
The district shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contracts exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the district may nevertheless proceed with either of these processes, if it so chooses.
The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer policy 802.03 – Emergency Repairs.
The district shall comply with all federal and state laws and regulations required for procurement, including the selection and evaluation of contractors. The superintendent or designee is responsible for developing an administrative process to implement this policy, including, but not limited to, procedures related to suspension and debarment for transactions subject to those requirements.
Legal Reference:
Iowa Code §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301.
261 I.A.C. 54.
281 I.A.C. 43.25
Approved 9-13-93 Reviewed 8-19-13 Revised 2-20-2023
Code No. 705.1R1
PURCHASING - BIDDING - SUSPENSION AND DEBARMENT OF VENDORS AND CONTRACTORS PROCEDURE
In connection with transactions subject to federal suspension and debarment requirements, the district is prohibited from entering into transactions with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
When soliciting bids or otherwise preparing to enter into such a transaction, the superintendent or designee will use at least one of the following verification methods to ensure that any parties to the transaction are not suspended or debarred prior to committing to any sub-award, purchase, or contract:
A non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Non-Federal entities that have received a Federal award including the term and condition outlined in Appendix XII—Award Term and Condition for Recipient Integrity and Performance Matters are required to report certain civil, criminal, or administrative proceedings to SAM. Failure to make required disclosures can result in any of the remedies described in §200.338 Remedies for noncompliance, including suspension or debarment. (See also 2 CFR part 180, 31 U.S.C. 3321, and 41 U.S.C. 2313.) It is the responsibility of the Superintendent to timely report to the relevant federal or pass through agency any violations of federal criminal law involving fraud, bribery or gratuity potentially impacting a federal grant.
Approved 2-20-2023 Reviewed Revised
Code N0. 705.1R2
PURCHASING - BIDDING - USING FEDERAL FUNDS IN PROCUREMENT CONTRACTS
In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required. When federal, state, and local requirements conflict, the most stringent requirement will be followed.
2 CFR Part 200, Subpart D Subsection §200.318 (c)(1)
No District employee, officer, or agent may participate in the selection, award and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. District officers, employees, and agents may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, for situations where the financial interest is not substantial or the gift is an unsolicited item of nominal value, district employees must abide by all relevant board policies. Violation of this requirement may result in disciplinary action for the District employee, officer, or agent.
2 CFR Part 200, Subpart D Subsection §200.320 (e)(1-4)
Procurement for contracts paid with federal funds may be conducted by noncompetitive (single source) proposals when one or more of the following circumstances apply: (1) the item is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) after solicitation of a number of sources, competition is inadequate.
2 CFR Part 200, Subpart D Subsection §200.321
The District will take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor to follow steps (1) through (5) when subcontractors are used.
The district will include the following provisions in all procurement contracts or purchase orders include the following provisions when applicable:
2 CFR Part 200 Appendix II
(A) Contracts for more than the simplified acquisition threshold currently set at $150,000, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate.
(B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity including the manner by which it will be effected and the basis for settlement.
(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal
Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.”
(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include a provision for compliance with the Copeland “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, “Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”). The Act provides that each contractor or subrecipient must be prohibited from inducing, by any means, any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency.
(E) Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-3708). Where applicable, all contracts awarded by the non-Federal entity in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 CFR Part 5). Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation or transmission of intelligence.
(F) Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of “funding agreement” under 37 CFR §401.2 (a) and the recipient or subrecipient wishes to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment or performance of experimental, developmental, or research work under that “funding agreement,” the recipient or subrecipient must comply with the requirements of 37 CFR Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements,” and any implementing regulations issued by the awarding agency.
(G) Clean Air Act (42 U.S.C. 7401-7671q.) and the Federal Water Pollution Control Act (33 U.S.C. 1251-1387), as amended—Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA).
(H) Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see 2 CFR 180.220) must not be made to parties listed on the government wide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549.
(I) Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)—Contractors that apply or bid for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-Federal award.
(J) See §200.322 Procurement of recovered materials.
§200.216 Prohibition on certain telecommunications and video surveillance services or equipment
(a) The district is prohibited from obligating or expending loan or grant funds to:
i. For purpose of public safety, security of government facilities, physical security surveillance of critical infrastructure, and other national security purposes, video surveillance and telecommunication equipment produced by Hytera Communications Corporation, Hangzhou Hikvision Digital Technology Company, or Dahua Technology Company (or any subsidiary or affiliate of such entities).
ii. Telecommunications or video surveillance services provided by such entities or using such equipment.
iii. Telecommunications or video surveillance equipment or services produced or provided by an entity that the Secretary of Defense, in consultation with the Director of the National Intelligence of the Director of the Federal Bureau of Investigation, reasonably believes to be an entity owned by or controlled by, or otherwise connected to, the government of a foreign country.
(b) In implementing the prohibition under Public Law 115-232, section 889, subsection (f), paragraph (l), heads of executive agencies administering loan, grant, or subsidy programs shall prioritize available funding and technical support to assist affected businesses, institutions and organizations as is reasonably necessary for those affected entities to transition from covered communications equipment and services, to procure replacement equipment and services, and to ensure that communications service to users and customers is sustained.
(c) See Public Law 115-232, section 889 for additional information.
(d) See also §200.471.
Approved 2-20-2023 Reviewed Revised
Code No. 705.1R3
MATERIAL OR SERVICE PURCHASING PROCEDURE
Supplies, equipment and services may only be purchased by the superintendent
Requisitions shall be submitted by employees to their immediate supervisor
Only purchases approved by Superintendent shall be processed
Superintendent may authorize a process to purchase small or emergency items less than $2,500.00
For all purchases the employee shall complete a Requisition Form
The person desiring the purchase of materials or service shall complete the Requisition Form
Fill out completely. Requisition Form shall include the following:
Must be approved by immediate supervisor
Account number to which the purchase is to be charged needs to be included
Completed form should be submitted to Business Office
Purchase order will be generated from Requisition Form
Emergency orders must still follow process-include Fax # or e-mail for faster processing
No call in orders--No preview orders – No Credit Card orders without a Requisition Form completed
Any Requisition Form not completed correctly will be returned for correction
Emergency purchases must follow the same procedure. Using the fax, phone or email system to speed approvals will get the order placed as soon as possible. The ordering is still done by the Business Office.
Approved 9-16-96 Reviewed 8-19-13 Revised 1-18-2021
Code No. 705.2
PURCHASING ON BEHALF OF EMPLOYEES
Generally, the school district will not purchase items on behalf of employees. The school district may in unusual and unique circumstances do so. It is within the discretion of the board to determine when unique and unusual circumstances exist.
No purchase is made unless the employee has paid the school district prior to the order being placed and the employee has agreed to be responsible for any taxes or other expenses due.
Legal Reference:
Iowa Code § 279.8
Approved 9-13-93 Reviewed 8-19-13 Revised 1-18-2021
Code No. 705.3
PAYMENT FOR GOODS AND SERVICES
The board authorizes the issuance payment of claims against the school district for goods and services. The board will allow the payment after the goods and services have been received and accepted in compliance with board policy.
The board authorizes the board secretary, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the board is not in session. The board secretary will examine the claims and verify bills. The board will approve the bills at its next regular meeting.
The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district. It is the responsibility of the secretary to bring claims to the board.
The board president and board secretary may sign warrants by use of a signature plate or rubber stamp. If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.
It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.
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)
281 I.A.C. 12.3(1).
Approved 9-13-93 Reviewed 8-19-13 Revised 1-18-2021
Code No. 705.4
EXPENDITURES FOR A PUBLIC PURPOSE
The board recognizes that school district funds are public funds, and as such, should be used to further a public purpose and the overall educational mission of the school community. The district is committed to managing and spending public funds in a transparent and responsible manner. Prior to making a purchase with public funds, an individual should be comfortable defending the purchase/reimbursement to the taxpayers in the district. If the individual is uncomfortable doing so, the purchase may not fulfill a public purpose and additional guidance should be sought before the purchase is made.
Individuals who have concerns about the public purpose of a purchase or reimbursement should utilize the district’s Internal Controls policy and regulation as a resource for questioning a purchase. Concerns should be reported to the superintendent and/or the board president.
The superintendent shall develop a process for approving expenditures of public funds. The board will review expenditures and applicable reports as necessary to ensure proper oversight of the use of public funds. To the extent possible, expenditures shall be pre-approved by the district prior to expending the funds. Purchases of food and refreshment for district staff, even within district, should comply with the district’s Employee Travel Compensation policy, and all other applicable policies. All purchases/reimbursements shall comply with applicable laws, board policies and district accounting requirements.
Additional guidance regarding appropriate expenditures of school funds is provided in the regulation accompanying this policy
Legal References:
Iowa Constitution Art. III, sec. 31
Iowa Code §§ 68A.505; 279.8; 721.2.
281 I.A.C. 98.70
Approved 1-18-2021 Reviewed Revised
Code No. 705.4R1 Expendatures for Public Purpose Regulation
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 Board policy and legitimate expense reimbursement which serves 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, promotes improvement of staff morale and cooperation, and assists in building a commitment to the District, thus assisting in creating a more productive learning environment.
This regulation is intended as guidance and there may be situations that are not listed below. Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds. The following are considered appropriate expenditures:
Other Items to Consider:
School/student activity banquets are typically a personal expense and will not be purchased or reimbursed with public funds unless the public purpose is submitted for review and pre-approved by the Superintendent.
Legal References:
Iowa Code 279.8, 68A.505, 721.2
281 I.A.C. 98
Iowa Consitution Art III 31
Approved: 1-16-2023 Reviewed: Revised
Code No. 705.5
RECEIVING GOODS AND SERVICES
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 board 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 board secretary, it shall be the responsibility of that person to inform the board 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
Approved 9-13-93 Reviewed 8-19-13 Revised 1-18-2021
Code No. 705.6
UNPAID WARRANTS
Generally, the board shall authorize claims to be paid only when sufficient funds are available for such claims. In unusual and unique circumstances, as determined by the board, the board may authorize the payment of claims for which insufficient funds are available.
When the board deems it necessary funds available, stamped warrants to authorize warrants without sufficient or anticipatory warrants may be authorized.
It shall be the responsibility of the board secretary to issue stamped warrants or anticipatory warrants when authorized.
Legal Reference:
Iowa Code § 74; 74A
281 LA.C. 12.3(1).
Approved 9-13-93 Reviewed 8-19-13 Revised 1-18-2021
Code No. 705.7
PETTY CASH
A petty cash fund shall be maintained by the school district in each building's administrative office for incidental expenditures. The petty cash fund in each building shall be a minimal amount.
It shall be the responsibility of the building administrator to maintain and authorize expenditures from the petty cash fund.
Legal Reference:
Iowa Code § 279.8
Approved 9-13-93 Reviewed 8-19-13 Revised 1-18-2021
Code No. 706.1
PAYROLL PERIODS
The payroll period for the school district is monthly. Employees are paid on the 20th day of each month. If this day is a holiday, recess, or weekend, the payroll is paid on the last working day prior to the holiday, recess or weekend.
It is the responsibility of the business manager and board secretary to issue payroll to employees in compliance with this policy.
legal Reference
Iowa Code 91A
Approved 9-13-93 Reviewed 8-19-13 Revised 91-18-2021
Code No. 706.2
PAYROLL DEDUCTIONS
Ease of administration is the primary consideration for payroll deductions, other than those required by law. Payroll deductions are made for federal income tax withholdings, Iowa income tax withholdings, social security,federal insurance contributions and the Iowa Public Employees' Retirement System (IPERS).
The district may deduct wages as required or allowed by state or federal law or by order of a court of competent jurisdiction. Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district. Requests for these deductions will be made in writing to the superintendent.
It is the responsibility of the superintendent or superintendent’s designee to determine which additional payroll deductions will be allowed.
Legal Reference:
Iowa Code §§ 91A.2(4), .3; 294.8-.9, .16.
Approved 9 -13 -93 Reviewed 8-19-13 Revised 4-12-2021
Code No. 706.3
PAY DEDUCTIONS
The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.
Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:
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
Approved: 8-19-13 Reviewed: 8-20-2018 Revised: 4-12-2021
Code 706.3Rl
PAY DEDUCTION REGULATION
The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act. The district will not make pa deductions that violate either the federal or state laws.
Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Superintendent. Within 15 business days of receiving the complaint, The Superintendent will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.
This complaint procedure is available in addition to any other complaint process that also may be available to employees.
Approved: 8-19-13 Reviewed: 8-20-2018 Revised: 1-18-2021
Code No. 707.1
SECRETARY’S REPORTS
The board secretary 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.
Legal Reference:
Iowa Code § 279.8; 291.7 (2013).
Approved 9-13-93 Reviewed 12-5-13 Revised 2-15-2021
Code No. 707.2
TREASURER’S ANNUAL REPORT
At the annual meeting, the treasurer will give the annual report stating the amount held over, received, paid out, and on hand in the general and all other schoolhouse funds. This report is in written form and sent to the board with the agenda for the board meeting. The treasurer will also furnish the board with a sworn statement from each depository showing the balance then on deposit.
It is the responsibility of the treasurer to submit this report to the board annually.
Legal Reference:
Iowa Code § 279.31, .33
Approved 9-13-93 Reviewed 9-19-2022 Revised 4-12-2021
Code No. 707.3
PUBLICATION OF FINANCIAL REPORTS
Each month the schedule of bills allowed by the board shall 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 shall also be published in a newspaper designated as a newspaper for official publication.
It shall be the responsibility of the board secretary to publish these reports in a timely manner.
Legal Reference:
Iowa Code § 279.35, .36; 618 (2013)
1952 Op. Att'y Gen. 133.
Approved 9-13-93 Reviewed 9-19-2022 Revised 2-15-2021
Code No. 707.4
AUDIT
In accordance with state law, tTo review the funds and accounts of the school district, the board will employ an independent auditor to perform an annual audit of the financial affairs of the school district. The superintendent will use a request for proposal procedure in selecting an auditor. The administration will cooperate with the auditors. Annual audit reports shall remain on file as permanent records of the school district.
Legal Reference:
Iowa Code § 11.6
Approved 9-13-93 Reviewed 1-21-09 Revised 4-12-2021
Code No. 707.5
INTERNAL CONTROLS
The board expects all board members, employees, volunteers, consultants, vendors, contractors, students and other parties maintaining any relationship with the school district to act with integrity, due diligence, and in accordance with all laws in their duties involving the school district’s resources. The board is entrusted with public dollars and no one connected with the school district should do anything to erode that trust.
Internal controls are used to help ensure the integrity of district financial and accounting information. Adherence to district-established internal control procedures is the responsibility of all employees of the school district. The superintendent, business manager and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board. Administrators shall be alert for any indication of fraud, financial impropriety, or irregularity within the administrator’s area of responsibility.
Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, and the superintendent. The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, the Auditor of State's office and other internal or external departments and agencies, including law enforcement officials, as the superintendent may deem appropriate.
Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge.
In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board president or vice-president, who shall be empowered to contact the board’s legal counsel, Auditor of State's office, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.
The superintendent or board president shall ensure the Auditor of State’s office is notified as required by law of any suspected embezzlement, theft or other financial irregularity pursuant to Iowa law. The superintendent and/or board president in coordination with the Auditor of State’s office, will determine whether to conduct a complete or partial audit. The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district. In the event there is an investigation, records will be maintained for use in the investigation. Individuals found to have altered or destroyed records will be subject to disciplinary action, up to and including termination.
Legal References:
American Competitiveness and Corporate Accountability Act of 2002
Pub. L. No. 107-204.
Iowa Code ch. 11, 279.8
Approved 12-5-13 Reviewed 9-19-2022 Revised 4-12-2022
Code No. 707.5Rl
INTERNAL CONTROLS PROCEDURES
Fraud, financial improprieties, or fiscal irregularities include, but are not limited to:
The superintendent shall notify the State Auditor’s office of any suspected fraud, embezzlement or financial irregularities as required by law. The district will comply with all investigation procedures and scope as directed by the State Auditor’s office.investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts. All employees involved in the investigation shall be advised to keep information about the investigation confidential. The superintendent may engage qualified independent auditors to assist in the investigation.
If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or board president, or board vice-president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel. The final disposition of the matter and any decision to file or not file a criminal complaint or to refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with district legal counsel. The results of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate right to know until the results are made public.
Approved 12-5-13 Reviewed Revised 4-12-2022
Code No. 707.6
Deleted--AUDIT COMMITTEE
The board recognizes that it is charged with raising tax revenues and related expenditures to maintain the educational program for the school district. Public funds are held in trust by the board to be spent appropriately on the educational program. To further ensure funds are spent appropriately, the board establishes an audit committee to assist the board on internal financial matters and with the annual audit.
The audit committee is comprised of three board members, administrators and members of the public.
The audit committee chair is selected by either the board or the committee.
The major responsibilities of the audit committee are to:
The audit committee will meet as directed by its chair. The audit committee is subject to the open meetings law.
Legal References:
American Competitiveness and Corporate Accountability Act of 2002, Pub. L.
No. 107-204.
Iowa Code ch. 11. 279.8 (2013)
Approved 12-5-13 Revised Reviewed --Delated 2-15-2021
Code No. 708
CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS
School district records are housed in the central administration office of the school district. It is the responsibility of the superintendent and board secretary to oversee the maintenance and accuracy of the records. The following records are kept and preserved according to the schedule below:
Employees' records are housed in the central administration office of the school district. The employees' records are maintained by the superintendent, the building administrator, the employee's immediate supervisor, and the board secretary.In the event that any federal or state agency requires a record be retained for a period of time longer than that listed above for audit purposes or otherwise, the record shall be retained beyond the listed period as long as is required for the resolution of the issue by the federal or state agency.
An inventory of the furniture, equipment, and other nonconsumable items other than real property of the school district is conducted annually under the supervision of the superintendent. This report is filed with the board secretary.
The permanent and cumulative records of students currently enrolled in the school district are housed in the central administration office of the attendance center where the student attends. Permanent records shall be housed in a fire resistant safe or vault or electronically with a secure backup file. The building administrator is responsible for keeping these records current. Permanent records of students who have graduated or are no longer enrolled in the school district are housed in the district office at 330 Plesant Street, Carson, IA and will be retained permanently. These records will be maintained by the superintendent.
Special education records shall be maintained in accordance with law.
The superintendent may digitize or otherwise electronically retain school district records and may destroy paper copies of the records. An electronic record which accurately reflects the information set forth in the paper record after it was first generated in its final form as an electronic record, and which remains accessible for later reference meets the same legal requirements for retention as the original paper record.
Legal Reference:
7 C.F.R. § 210.23(c).
Iowa Code §§ 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13).
281 I.A.C. 12.3(4); 41.624.
City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988).
Approved 9-13-93 Reviewed 9-19-2022 Revised 4-12-2022
Code No. 709
DATA MANAGEMENT
Informing the public, the board, the employees and students of the activities in the school district shall be the responsibility of the superintendent. Internal communications shall emailed to employees, may be put in the employees mailbox or posted in the staff lounge., and it shall be the responsibility of the employee to collect and read such information.
Members of the community seeking information from the school district shall make the request to the superintendent. The superintendent shall answer the request within a reasonable period of time and collect the charges allowed by board policy.
Requests for printing shall be filed with the board secretary for processing.
Legal Reference:
Iowa Code § 279.8 (2013).
Approved 9-13-93 Reviewed 12-5-13 Revised 2-15-2021
Code No. 710
INSURANCE PROGRAM
The board will maintain a comprehensive insurance program to provide adequate coverage against major types of risk, loss, or damage, as well as legal liability. The board will purchase insurance at replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program is reviewed once every three years. Insurance will only be purchased through legally licensed Iowa insurance agents.
The school district will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss does not significantly affect the operation of the education program or financial condition of the school district.
Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $2,500.00 unless such insurance is required by statute or contract.
The board may retain a private organization for capital assets management services.
Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities is the responsibility of the superintendent. The superintendent is responsible for maintaining the capital 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 (2013).
1974 Op. Att'y Gen. 171.
1972 Op. Att'y Gen. 676.
Approved 9-13-93 Reviewed 9-19-2022 Revised 2-15-2021
Code No. 711.1
SCHOOL NUTRITION PROGRAM
The school district will operate a school nutrition program in each attendance center. The school nutrition program will include meals through participation in the National School Lunch Program. Students may bring their lunches from home and purchase milk and other incidental items.
School nutrition program facilities are provided to serve students and employees when school is in session and during school-related activities. They may also be used under the supervision of the Food Service Supervisor for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens in accordance with law and board policy.
The school nutrition program is operated on a nonprofit basis. The revenues of the school nutrition program will be used only for the operation or improvement of such programs. Supplies of the school nutrition program will only be used for the school nutrition program.
The board will set, and annually review, the prices for school nutrition programs. It is the responsibility of the superintendent to make a recommendation regarding the prices of the school nutrition programs, in accordance with federal and state law.
It is the responsibility of Food Service Supervisor 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.
Approved 9-13-93 Reviewed 12-5-13 Revised 3-15-2021
Code No. 711.1R1
SCHOOL NUTRITION PROGRAM - CIVIL RIGHTS COMPLAINTS PROCEDURES
USDA Child Nutrition Programs in Iowa
Procedures for Handling a Civil Rights Complaint
Bureau of Nutrition and Health, IDOE, 12/2021
I.C. Iowa Code |
Description |
Iowa Code § 283A |
|
I.A.C. Iowa Administrative Code |
Description |
281 I.A.C. 58 |
|
U.S.C - United States Code |
Description |
42 U.S.C. §§ 1751 |
Approved 5--16-2022 Reviewed Revised
Code No. 711.2
FREE OR REDUCED PRICE MEALS ELIGIBILITY
Students enrolled and attending school in the school district who meet USDA eligibility guidelines will be provided the school nutrition program services at no cost or at a reduced price. The school district will make every effort to eliminate any social stigma attached to, and prevent the overt identification of, students who are eligible for free and reduced price meals.
The district shall annually notify all families of the availability, eligibility criteria, and application procedures for free or reduced price meals in accordance with state and federal law.
It is the responsibility of the Grade 6-12 Gudiance Secertary 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 Grade 6-12 Guidance Secretary.
Employees, students not qualified for free meals and others will be required to pay for meals consumed.
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..
Iowa Code § 283A.
281 I.A.C. 58.
Approved 9-1-93 Reviewed 12-5-13 Revised 3-15-2021
Code No. 711.3
VENDING MACHINES
Food served or purchased by students during the school day and food served or purchased for other than special circumstances is approved by the superintendent. Vending machines in the school building are the responsibility of the building principal. Purchases from the vending machines, will reflect the guidelines in the Wellness Policy 507.9.
It is the responsibility of the superintendent to develop administrative regulations for the use of vending machines and other sales of food to students.
Legal Reference:
42 U.S.C. 1751 et seq. (2010).
7C.F.R. Pt. 210 etseq. (2010).
Iowa Code 283A (2007).
281 I.A.C. 58.
Approved 9-13-93 Reviewed 7-16-01 Revised 3-15-2021
Code No. 711.4
RECORDS AND REPORTS
The records of the school food program shall be accurate and up-to-date. It shall be the responsibility of the food service supervisor to maintain the records of the program in compliance with this policy and the accounting system of the school district.
The food service supervisor shall report the food service activities to the board on a monthly basis.
Legal Reference:
42U. S.C. 1751 etseq. (1988).
7 C. F. R. Pt. 210 etseq. (1990).
Iowa Code 283A (1993) .
281 I.A.C. 58.
Approved 9-l3-93 Reviewed 12-5-13 Revised 3-15-2021
Code No. 711.5
MEAL CHARGES
In accordance with state and federal law, the Riverside 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.
The school nutrition program is legally obligated to be a self-sustaining program. Family lunch accounts are not intended to be used as charge accounts, rather depository accounts whereby students can withdraw funds to purchase meals. Students do not have individual lunch accounts. A family lunch account is maintained which includes a total balance for the entire family that is reduced when any member of the family purchases a meal, second meal, extra milk, or a la carte item from the school’s nutrition program. In order to assist parents in maintaining a positive family lunch account balance, the district has the following services available:
Parents may monitor family lunch account balances through JMC – Online Payment Access (link available on the district’s homepage). Parents also have the ability to set up automatic notifications when the family account balance falls below a dollar amount set by the parent. District secretaries can assist with setting up this feature.
Online lunch account/fee/fine payments may be made by credit/debit card or e-check through JMC online. Parents may also check payment history, review outstanding charges, and set up automated email reminders through JMC. A link is included on the district’s homepage
Check/Cash/Credit Card payments are accepted at the main office of each district building
The district will send email and/or mail notifications periodically for each family account with a balance that falls below $10.00
Free/Reduced meal applications are available at each building office and during registration. Please note that applications must be submitted annually and when household information or income changes.
Payment of Meals
Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Students with outstanding meal charge debt shall be allowed to purchase a meal if the student pays for the meal when it is received. The school district may provide an alternate meal that meets federal and state requirements to students who have charged the maximum allowance to the student account and cannot pay out of pocket for a meal.
Employees may use a charge account for meals, but may charge no more than $10.00 to this account. When an account reaches this limit, an employee shall not be allowed to charge further meals or a la carte items until the negative account balance is paid.
Negative Account Balances
When a family lunch account balance falls below -$10.00 per family member, each family member will receive an alternative meal. (i.e. one family member eating school meals = -$10.00 balance before alternate meals are provided, two family members eating school meals = -$20.00 balance, etc.) The alternative meal will consist of a cheese sandwich, fruit, and milk at a cost of $0.50 per meal. Alternative meals will be provided until the family lunch account balance is positive or payment arrangements have been made with the district’s business office. The district will send email and/or mail notifications periodically for each family account with a balance that falls below $10.00
The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with families to resolve the matter of unpaid charges. Negative balances not paid prior to end of the school year may 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.
Communication of the Policy
The policy and supporting information regarding meal charges shall be provided in writing to:
Records of how and when the policy and supporting information were communicated to households and staff will be retained.
The superintendent may develop an administrative process to implement 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.
Approved 6-20-2017 Reviewed Revised 3-15-2021
Code No. 711.6
FOOD SAFETY IN SCHOOL DISTRICT POLICY
The district will take reasonable precautions to ensure that food prepared and/or served in the school district is safe for consumption.
The Child Nutirion Program is the responsiblility of the district's Food Service Coordinator. This individual should have relevant experience in food service management; hold a current Certefied Food Protection Manager (CFPM) creditial (such as ServSafe); and meet any professionaol standards criteria established by the USDA Child Nutirtion Program.
The distrcit will support food safety training for all school nutrition food service personnel, and other distrcit employees involved in preparation, transportation, and/or service of foods.
The distrcit Food Service Coodinator will oversee implementaiton of a food safety program based on Hazard Analysis Critical Control Point (HACCP) principles in each school building where school meals (part of the national School Lunch program and Natioanl School Breakfast program) or food purchased through the distrci's Child Nutrition program are prepared and/or served. This includes venues other than the cafeteria, such as Breakfast or Lunch in classroom, afterschool activties, preschool classrooms, and field trips. USDA and State Agency guidelines for developing and implementing the food safety program will be followed.
Volunteers involved in food preparation, transporation and/or service of food in the district during the school day, as part of the Child Nutrition Program or other efforts, will recieve approriate food safety instruction from district employees as needed.
Access to Distrcit Child Nutrition Program production and storage areas is restricted to school nutrition program employees and others as approved by the District Food Service Coodinaor.
Collaboartion between classroom instructors arragnaing food-based classroom activties and Food Service Coordinator are encouraged.
Child Nutrition Program personnel should provide technical assistance about:
School Garden produce used in school meals must incldue documentationthet:
Any food served to students and staff on school grounds that contains any of the eight major food allergens will be labeled with allergen information.
Fundamental food safety and health education, including hand washing and methods for preventing cross-contamination, will be included in the curriculum. Curriculum should be taught by persons who have completed food safety training.
Foods brouight from home intented to be served to others, such as classroom treats, must be purchased in ready-to-eat form and kept wrapped in the original paxckaging or sourced from the school food service department. Foods should be shelf-stable and not require refrigeration.
Vending companies supplying prepared foods for machines must provide the district with documentation that a Hazard Analysis Critical Point (HACCP) Plan or Good Manufacturing Practices (GMP) are in place at their facilities.
Goups that use the Child Nutrition Program Kitchen or cafetria area must:
District Child Nutrition Program food storage facilities cannot be used to store products not purchased by or intended for use in the school measl program. The district Food Service Coordinator has the authroity to waive this policy for special circumstances, in these instances, the product must be inspected and then labled with approriate inforamtion.
Vehicles owned by the Distrcit Child Nutrition Program will only be used for thetransporation of school meals, food, equipment and supplies.
Legal Referens:
Healthy Hunger Free Kids Act (2010
Food Code 2013
Approved: 5-16-2022 Reviewed: Revised:
Code No. 711.7
SCHOOL FOOD SERVICE CODE OF CONDUCT
Code of Conduct for School Food Service Department
The Riverside Community School Distrcit seeks to conduct all procurement procedures in compliance with stated regulations; and to prohibit conflicts of interest and actions of employees engaged in the selection, award and administrtion of contracts.
No employee, officer, or agent may particiapte in the selection, award, administation of a contract supported by a Federal, State, or local funds if he or she has real or apparent conflict of interest. Such a conflict of interst 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 tangible personal benefit from a firm considered for a contract.
The officers, employees, and agents of the non-Ferderal entity may neither solcit nor accept gratuities, favors, or anyhting of monetary value from contrractors or parties to subcontracts. However, organizations may set standards for situations in which the financial interst is not substantial or the giftis an unsolcitied item of nomial value.
Local policy allows for a gift that is unsolicited and of nomial value, this is regulated by:
DisciplimaryAcions:
As outlined in district policy, disciplinary consequences will be applied for violations of such standards by officers, employees, or agents of the distrcit.
Legal References:
2 CFR Part 200.318(c)(1), formerly 7 CFR Part 3016(b)(3)
7 CFR 3019.42
State Procurement Code
School Board Policy 221, 203, 402.2 & 401.3
Approved: 5-16-2022 Reviewed: Revised:
Code No. 712.1
STUDENT SCHOOL TRANSPORTATION ELIGIBILITY
Elementary and middle school students living more than two miles from their designated school attendance centers and high school students living more than three miles from their designated attendance centers are entitled to transportation to and from their attendance center at the expense of the school district.
Transportation of students who require special education services will generally be provided as for other students, when appropriate. Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighting plan.
Transportation of a student to and from a special education support service is a function of that service, and is specified in the individualized education program (IEP) or the individualized family service plan (IFSP). When the IEP or IFSP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district will provide one or more of the following transportation arrangements for instructional services and the AEA for support services:
The school district is not required to provide reimbursement to parents who elect to provide transportation in lieu of agency-provided transportation.
A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile. The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable. It is within the discretion of the board to determine such conditions. Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district. Parents, who transport their children at the expense of the school district, are reimbursed at the rate per mile set by the state.
Transportation arrangements made by agreement with a neighboring school district will follow the terms of the agreement. Students, who choose to attend a school in a school district other than their resident school district, will provide transportation to and from the school at their own expense.
Legal Reference:
20 U.S.C. §§ 1401, 1701 et seq. (2010).
34 C.F.R. Pt. 300 et seq. (2010).
Iowa Code §§ 256B.4; 285; 321 (2013).
281 I.A.C. 41.412.
Approved 9-13-93 Reviewed 12-5-13 Revised 3-15-2021
Code 712.12
SCHOOL BUS PASSENGER RESTRAINTS
School Buses are the safest form of transportation for students and the use of lap/shoulder seat belts supports that level of safety. The district shall utilize lap/shoulder seat belts on district school buses, that are equipped with lap/shoulder seat belts, as required by state law. All lap/shoulder belts available on district buses will be used by passengers when the vehicle is in any non-stationary gear. The Bus driver will be charged with applying and enforcing this requirement. Non-compliant students can be subject to disciplinary action.
All students will receive instruction on proper use of lap/shoulder seat belts on school busses at least two (2) times each year. The Bus driver will be charged with providing this training.
Bus drivers are responsible for instructing students to put on belts at three time periods:
Bus drivers are not responsible or liable for student wearing lap/shoulder seat belts while riding. Bus drivers are responsible for instructing students to put on lap/shoulder seat belts on during the above three scenarios.
Legal Reference: 281 I.A.C. 43.10(6)
Approved 1/18/2020 Reviewed Revised
Code No. 712.13
DISTRICT VEHICLE IDLING
The board recognizes that it has a role in reducing environmental pollutants and in asssiting students and others be free from pollutants that may impact their respiratory health. Unnecessay vehicle idling emits pollutants and wastes fuel. The board directs the superintendent, in conjunction with the Director of Transportation, to work on administaritve regulations to implement this policy and reduce schoool vehicle idling.
Legal Reference:
Approved 3-15-2021 Reviewed 2-15-2021 Revised
Code No. 712.2
STUDENT CONDUCT ON SCHOOL TRANSPORTATION
Students utilizing school transportation will conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school vehicle driver and the other passengers. Students who fail to behave in an orderly manner will be subject to disciplinary measures.
The driver will have the authority to maintain order on the school vehicle. It is the responsibility of the driver to report misconduct to the building administrator.
The board supports the use of 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 three (3) warnings for bad conduct, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.
It is the responsibility of the superintendent, in conjunction with the building principal, to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.
Legal Reference:
Iowa Code §§ 279.8; 285; 321
Approved 8-21-95 Reviewed 1-21-09 Revised 7-19-2021
Code No. 712.2R1
STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION
All persons riding in school district vehicles will adhere to the following rules. The driver, sponsor or chaperones are to follow the school bus discipline procedure for student violations of this policy. Recording devices may be in operation on the school buses.
1. Bus riders will be at the designated loading point before the bus arrival time.
2. Bus riders will wait until the bus comes to a complete stop before attempting to enter.
3. Riders must not extend arms or heads out of the windows at any time.
4. Aisles must be kept cleared at all times.
5. All bus riders will load and unload through the right front door. The emergency door is for emergencies only.
6. A bus rider will depart from the bus at the designated point unless written permission to get off at a different location is given to the driver.
7. A rider may be assigned a seat by the driver.
8. Riders who damage seats or other equipment will reimburse the district for the cost of the repair or replacement.
9. Riders are not permitted to leave their seats while the vehicle is in motion.
10. Waste containers are provided on all buses for bus riders' use.
11. Permission to open windows must be obtained from the driver.
12. Classroom conduct is to be observed by students while riding the bus except for ordinary conversation.
13. The driver is in charge of the students and the vehicle, and the driver is to be obeyed promptly and cheerfully.
14. Students will assist in looking after the safety and comfort of younger students.
15. A bus rider who must cross the roadway to board or depart from the bus will pass in front of the bus (no closer than 10 feet), look in both directions and proceed to cross the road or highway only on signal from the driver.
16. Students will not throw objects about the vehicle nor out through the windows.
17. Shooting paper wads, squirt guns or other material in the vehicle is not permitted.
18. Students will keep feet off the seats.
19. Roughhousing in the vehicle is prohibited.
20. Students will refrain from crowding or pushing.
21. The use or possession of alcohol, tobacco or look-alike substances is prohibited in the vehicle.
22. The Good Conduct Rule is in effect.
Approved 9-13-93 Reviewed 9-20-2021 Revised 3-15-2021
Code No. 712.2R2
USE OF RECORDING DEVICES ON SCHOOL BUSES REGULATION
The board supports the use of recording devices on school buses as a means to monitor and maintain a safe environment for students and employees. The recording devices may be used on buses used for transportation to and from school, field trips, curricular events and extracurricular events. The contents of the recordings may be used as evidence in a student disciplinary proceeding.
Student Records
The content of the recordings is a student record subject to board policy and administrative regulations regarding confidential student records. Only those persons with a legitimate educational purpose may view the recordings. In most instances, those individuals with a legitimate educational purpose may be the superintendent, building principal, transportation director, bus driver and special education staffing team. A parent may view the recordings without consent from any student or parent of a minor student also shown in the recording if the other students are bystanders. But if there is an altercation between multiple students, then all parents must give consent in order for the recordings to be viewed by parents.
A recording during a school-sponsored trip, such as an athletic event, may also be accessible to the sponsor or coach of the activity. If the content of the recording becomes the subject of a student disciplinary proceeding, it will be treated like other evidence in the proceeding.
Notice
The school district will annually provide the following notice to students and parents:
The following notice will also be placed on all school buses equipped with recording devices:
Review of Recording Devices
The school district will review the recordings:
The school district shall review recordings when necessay as a result of an incident reported by a bus driver, parent, or student. The recordings may be re-circulated for erasure after seven (7) days.
Viewing of the recordings is limited to the individuals having a legitimate educational purpose. A written log will be kept of those individuals viewing the recordings stating the time, name of individual viewing and the date the recordings was viewed.
Recording Monitoring System
Recording devices will be:
Recording devices may be used on all distrcit buses. Determination of how recording devices will be used and which school buses will be equipped with recording equipment will be made by the superintendent in consultation with the building principals and transportation director.
Student Conduct
Students are prohibited from tampering with the recording devices on the school buses. Students found in violation of this regulation will be disciplined in accordance with the school district discipline policy and Good Conduct Rule and will reimburse the school district for any repairs or replacement necessary as a result of the tampering.
Approved Reviewed 9-19-2022 Revised 3-15-2021
Code No. 712.3
STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES
The board in its discretion may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.
Students participating or attending extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent.
Students, who are provided transportation in school district transportation vehicles for extracurricular events, will ride both to and from the event in the school vehicle unless arrangements have been made with the building principal prior to the event. A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.
It is the responsibility of the superintendent to make a recommendation to the board annually as to whether the school district will provide the transportation authorized in this policy. In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.
Legal Reference:
Iowa Code §§ 256B.4; 285.1-.4; 321 (2011).
281 I.A.C. 41.412.
Approved 9-13-93 Reviewed 9-19-2022 Revised 3-15-2021
Code No. 712.4
TRANSPORTATION EQUIPMENT
The school district shall purchase transportation vehicles which meet the requirements of the Board of Education 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. School district transportation vehicles, used to transport students, shall be routinely maintained according to a maintenance schedule developed by the superintendent and transportation supervisor.
It shall be the responsibility of the Iowa Department of Education to arrange for the inspection of the school district transportation vehicles requiring inspection. When it is determined that further use of such vehicles is dangerous to the pupils transported and to the safety and welfare of the traveling public, the Iowa Department of Education shall order such vehicle to be withdrawn from further use on a specified date. School buses which do not conform to the requirements of the Iowa Department of Education may be issued a temporary certificate of operation provided that such school buses can be operated with safety, and provided further that no such certificate shall be issued for a period in excess of one year. All equipment can be required to be altered, or safety equipment added in order to make vehicles reasonably safe for operation. New buses after initial inspection and approval shall be issued a seal of inspection. After each annual inspection a seal of inspection and approval shall be issued. Said seals shall be mounted on the lower right hand corner of the windshield.
Legal Reference:
Iowa Code § 285.8(4) (2018)
281 I.A.C. 43.30-.31, .41.
Approved 9-13-93 Reviewed 9-19-2022 Revised 3-15-2021
Code No. 712.4R1
TRANSPORATION EQUIPMENT
School bus deficiencies fall into one of the three following categories:
Additionally, once a 30-day repair item exceeds the maximum number of days allowed for repair, the impacted item moves to the OOS category. Thus, the vehicle is not allowed to transport students until repairs have been made.
Call-Back Process
Call-back inspections will be made on all school vehicles found to have deficiencies; however, priority will be given to those vehicles with the most serious initial inspection concerns. This includes issues with brakes, tires, and/or suspension. Special effort will be made to ensure OOS vehicles are not used for student transportation until repairs have been completed.
During call-backs, inspectors will check reported repairs to verify the two criteria listed below have been met.
In the event Department inspectors determine OOS vehicles were used prior to completion of repairs, and/or have been falsely reported as being repaired, the following process and protocol will be put into place.
1. Report the situation to local school district officials, including:
A. Transportation Director
B. Superintendent
C. School Board President
2. Report the situation to the Iowa State Patrol for any possible legal action or charges.
Per the Iowa Freedom of Information Act and Open Records Law, when requested, the Department is also obligated to share any and all inspection records with any member of the public, including the media. It is the expectation of the Department that OSS and 30-day repairs are made properly and in a timely way.
Fraudulent activity may lead to legal action and is a clear ethical violation related to educational licensure.
Iowa Code § 285.15 states the following (emphasis added):
The failure of any local district to comply with the provisions of this chapter or any other laws relating to the transportation of pupils, or any rules made by the department of education under this chapter or the final decisions of the area education agency board, or the final decisions of the department of education shall during the period such failure to comply existed forfeit the rights to collect transportation costs from school or parents while operating in such illegal manner.
Any superintendent, board, or board member who knowingly operates or permits to be operated any school bus transporting public school pupils in violation of any school transportation law shall be deemed guilty of a simple misdemeanor.
Recommended Practices
The ability to report repairs online gives the person assigned to complete the report a large responsibility for recording accurate and timely repairs. Recording false information regarding repairs can result in substantial legal action against the reporting party and his/her district. To prevent legal problems from developing, the following practices are recommended.
The Transportation Coordinator is responsible for completing all repairs and complying with this procedure.
Approved 8-20-2018 Reviewed 7-16-2018 Revised 3-15-2021
Code No. 712.5
DISCRETIONAL STOPS BY SCHOOL VEHICLES
The school district is required to provide a certain level of transportation service to its resident students. The school district has complete discretion to provide additional transportation service to its resident and other students.
This school district transportation service may, at the discretion of the board, make special stops on its 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 make a recommendation as to 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 (2018).
281 I.A.C. 43.10.
Approved 9-13-93 Reviewed 9-19-2022 Revised 3-15-2021
Code No. 712.7
SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE
The school district may use school vehicles for transportation to and from summer extracurricular activities. The superintendent will make a recommendation to the board annually regarding their use.
Transportation to and from the student's attendance center for summer school instructional programs is within the discretion of the board. It is the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district. In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.
Legal Reference:
Iowa Code § 285.10 (2018).
281 I.A.C. 43.10.,412
Approved 9-13-93 Reviewed 12-5-13 Revised 3-15-2021
Code No. 712.8
TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS
The board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students. Nonresident students paying tuition may be, and resident students attending a nonpublic school accredited by the State Department of Education, will be transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation. Nonresident and nonpublic school students will obtain the permission of the superintendent prior to being transported by the school district.
Parents of resident students who provide transportation for their children attending a nonpublic school accredited by the Iowa Department of Education will be reimbursed at the established state rate. This reimbursement is paid only if the school district receives the funds from the state. If less than the amount of funds necessary to fully reimburse parents of the nonpublic students is received by the school district, the funds will be prorated.
The charge to the nonresident students is determined based on the students' pro rata share of the actual costs for transportation. The parents of these students are billed for the student's share of the actual costs of transportation. The billing is according to the schedule developed by the superintendent. It is the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.
Continued transportation of nonresident and nonpublic school students on a public school vehicle route will be subject to resident public school students' transportation needs. The superintendent will make a recommendation annually to the board regarding the method to be used. In making a recommendation to the board, the superintendent will consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district and other factors deemed relevant by the board or the superintendent.
Nonresident and nonpublic school students are subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.
Legal Reference:
Iowa Code § 285.1-.2, .10, .16 (2018).
Approved 9-13-93 Reviewed 12-5-13 Revised 3-15-2021
Code No. 712.9
TRANSPORTATION OF NONSCHOOL GROUPS
Only in unusual circumstances will the board make school district transportation vehicles available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities in the state.
In the event school district transportation vehicles are made available to local nonprofit entities, it is the responsibility of the superintendent to develop administrative regulations for application for, use of, and payment for using the school district transportation vehicles.
Groups will be charged $1.00 per mile, plus district expenses as approved 8/12/00.
Legal Reference:
Iowa Code § 285.1(21), .10(9), (10) (2018).
281 I.A.C. 43.10.
Approved 9-13-93 Reviewed 7-16-01 Revised 3-15-2021
Code No. 712.10
SCHOOL BUS SAFETY INSTRUCTION
The school district will conduct school bus safe riding practices instruction and emergency safety drills twice a year for all students.
Each school bus vehicle will have, in addition to the regular emergency safety drill, a plan for helping those students who require special assistance to safety during an emergency. This shall include, but not be limited to, students with disabilities.
Employees are responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices. It is the responsibility of the superintendent to develop administrative regulations regarding this policy.
Legal Reference:
Iowa Code § 279.8; 321 (2013).
281 I.A.C 41-412
281 I.A.C. 43.40.
Approved 9-13-93 Reviewed 1-21-09 Revised 3-15-2021
Code No. 712.11
TRANSPORTATION IN INCLEMENT WEATHER
School district buses will not operate when weather conditions due to fog, rain, snow or other natural elements make it unsafe to do so. Because weather conditions may vary around the school district and may change quickly, the best judgment possible will be used with the information available.
The final judgment as to when conditions are unsafe to operate will be made by the superintendent. The superintendent will be assisted by the actual "on location" reports of the transportation supervisor, other interested parties and drivers.
Drivers occasionaly will be asked to report weather and road conditions by bus radio when requested. Other employees and students will be notified by several designated communication mediums (Radio, Televison, JMC Student Mangement System (Phone, email and text), Facebook, District Website and Twitter) 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 byseveral designated communication mediums (Radio, Television, JMC Student Management System (Phone, email and text), Facebook, District Website and Twitter). 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.
Legal Reference:
Iowa Code 279.8 (2013).
Approved 9-13-93 Reviewed 12-5-13 Revised 3-15-2021
Code No. 712.11R1
Transportation in Inclement Weather
With the arrival of winter weather season it is time to remind everyone about the procedures and guidelines regarding snow/weather closures or delays. Riverside Community School District will remain open, if at all possible, on all scheduled school days, even when weather conditions may be extreme in the belief that it is in the best interest of the students. The District is concerned about the safety of all students, staff and patrons. We encourage everyone to use caution traveling safely to and from our schools and buildings. Please know that parents can keep children home when weather is extreme. Schools understand and respect this decision and will work with families. Remember, no announcement means normal school operation. School closure or delayed start information will always be posted no later than 6:00 a.m. on the Riverside Community Schools website at riversideschools.org, through social media and local news outlets.
On occasion, weather may be so extreme the District will close schools or implement a late start or early dismissal. The following information outlines the communication procedures that will be followed if such school closures or delays become necess
Media Announcements
Parents and employees should listen to these designated radio or television stations for school closure information between the hours of 5:30-8:00 AM (If schools dismiss early, the media will air the announcement as soon as possible.)
Listen for One of These Messages
“Schools Will Be Closed” (day and date)
“Schools Will Start Late” (day and date)
“Schools Will Dismiss Early” (day and date)
One of the following messages will be aired by the media:
Keep Phones Accessible
Phones will be used for emergencies; therefore, parents are asked not to call the schools or the District.
Closures Posted on the Web and Social Media
School closure information will be posted by 6 a.m. on Riverside Community School District website at riversideschools.org, District Facebook Page, District Twitter account, Superintendent Facebook Page and Superintendent Twitter account.
Phone, E-mail and Text Notification
Parents will also receive a text, e-mail, phone call from our automated Student Information System (JMC). It is important that parent contact information is updated on a regular basis to make sure you receive this notification.
Authorized Statements
The media will only announce school closures when authorized by the Superintendent or his designee after he has consulted with the Transportation Coordinator the National Weather Service, other area schools and other state, county and city agencies.
Closures for One Day Only
All announcements are for one day only.
Normal Operation
No announcement means normal operation.
Parents Need an Emergency Plan
Parents are encouraged to establish an emergency plan for their children in the event that schools are closed, start late or are dismissed early. Parents should instruct their children where to go or what to do if a parent is not at home.
Bus Stops
On severe weather days, understand that buses may be running late due to road conditions and/or traffic delays. Please watch for email, phone or text messages regarding delayed bus routes. Parents are asked to wait with and/or meet their students at bus stops when buses are running on delayed or emergency schedules.
Make-up Days
Whether or not the day will be made-up once canceled will be determined by the Superintendent.
Late Start
When the District has designated a school day as “Schools Will Start Late,” the expectation is that employees will arrive at their schools/departments based upon the amount of time the delay has been announced , or as soon as they can arrive safely.
Approved 8-20-2018 Reviewed 7-16-2018 Revised 3-15-2021