700 Purpose of Non-Instructional Operations and Business Services

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

701 Financial Accounting System

701.1 Fiscal Year

Code No. 701.1

FISCAL YEAR

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

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

Legal Reference:          

Iowa Code § 24.2 

Approved 9-13-93       Reviewed 5-6-13         Revised  11-16-2020

 

701.2 Depository of Funds

Code No. 701.2

DEPOSITORY OF FUNDS

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

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

Legal Reference:          

Iowa Code 279.33 

Approved 9-13-93       Reviewed 5-6-13         Revised 11-16-2020

701.3 Financial Records

Code No. 701.3

FINANCIAL RECORDS

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

Governmental fund type:

      ·    General fund

      ·    Special revenue fund

                  --Management Levy fund

                  --Public Education and Recreation Levy fund (PERL)

                  --Student activity fund

      ·    Capital projects fund

--Physical Plant and Equipment Levy fund (PPEL)

--Secure and Advanced Vision for Education (SAVE)

      ·    Debt service fund

Proprietary fund type:

      ·    Enterprise fund

                  --School nutrition fund

                  --Child care fund

               ·             Internal service fund

Fiduciary funds:

      ·    Trust

                  --Expendable trust funds

                  --Nonexpendable trust funds

                  --Pension trust funds

  • Agency Funds

Account groups:

      ·    General capital assets account group

      ·    General long-term debt account group

 

The general fund is used primarily for the education program.  Special revenue funds are used to account for monies restricted to a specific use by law.  Capital projects funds are used to account for financial resources to acquire or construct major capital facilities (other than those of proprietary funds and trust funds) and to account for revenues from SAVE. A debt service fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.  Proprietary funds account for operations of the school district operated similar to private business, or they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis.  Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity.  The account groups are the accounting records for capital assets and long-term debt.

The board may establish other funds in accordance with generally accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law.  The status of each fund must be included in the annual report.

It is the responsibility of the superintendent 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 5-6-13         Revised 11-16-2020

 

 

701.4 Transfer of Funds

Code No. 701.4

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.

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

Legal Reference:           

Iowa Code §§ 24.21-.22; 279.8; 298A.

Approved 9-13-93       Reviewed 5-6-13         Revised 11-16-2020

701.5 Governmantal Accounting Practices and Regulations

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

 

702 Cash in School Buildings

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 school building until deposited which should be 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 to determine the amount of cash necessary for each day's operations and to comply with this policy.

 

Legal Reference:          

Iowa Code 279.8

Approved 9-13-93       Reviewed 8-19-13       Revised 11-16-2020

702.1 Gate Receipts

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

703 Financial Records

703.1 Budget Planning

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.

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

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

It is the responsibility of the business manager 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 8-19-2013   Revised 12-21-2020

 

703.2 Spending Plan

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

 

 

704 Revenue

704.1 Local-State-Federal-Miscellaneous Revenue

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

The board may charge students fees for the use, or purchase of education 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 fees will be charged and the amount of the materials fee.

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. 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:

  • Goods and services directly and reasonably related to the educational mission;
  • Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;
  • Use of vehicles for charter trips offered to the public, full-or part-time, or temporary students;
  • Goods and services which are not otherwise available in the quantity or quality required by the school district;

·        Telecommunications other than radio or television stations;

  • Sponsoring or providing facilities for fitness and recreation;
  • Food service and sales; and,
  • Sale of books, records, tapes, software, educational equipment, and supplies.

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

Legal Reference:          

Iowa Code § 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .13; 297.9-.12, .22; 301.1

Approved 9-13-93       Reviewed 7-16-01       Revised 12-21-2020

 

704.2 Debt Management Policy

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:

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

Working Capital Financing

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

   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.

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

DEBT STANDARDS AND STRUCTURE

Length of Debt

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

Debt Structure

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

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

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

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

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

Decision Analysis to Issue Debt

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

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

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

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

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

DEBT ISSUANCE

Credit Enhancement

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

Costs and Fees

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

Method of Sale

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

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

Professional Service Providers

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

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

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

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

DEBT MANAGEMENT

Investment of Debt Proceeds

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

Arbitrage and Record Keeping Compliance

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

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

  1. post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);
  2. proper maintenance of records to support federal tax compliance;
  3. investments and arbitrage compliance;
  4. expenditures and assets;
  5. private business use; and
  6. designation of primary responsibilities for federal tax compliance of all bond financings.

Financial Disclosure

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

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

Legal Reference:

Iowa Code §§ 74-76278.1298298A.

Approved 9-13-93       Reviewed 08-19-13     Revised  12-21-2020

704.2R1 Post-Issuance Compliance Regulation for Tax Exempt Obligations

Code No. 704.2R1

POST-ISSUANCE COMPLIANCE REGULATION FOR TAX-EXEMPT OBLIGATIONS

1. Role of Compliance Coordinator/Board Treasurer

The board treasurer shall: 

a)  Be responsible for monitoring post-issuance compliance;

b)  Maintain a copy of the transcript of proceedings or minutes in connection with the issuance of any tax-exempt obligations and obtain records that are necessary to meet the requirements of this regulation;

c)  Consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are necessary to understand and meet the requirements of this regulation;

d)  Seek out training and education to be implemented upon the occurrence of new developments in the area and upon the hiring of new personnel to implement this regulation.

2.  Financing Transcripts’ Filing and Retention

The board treasurer shall confirm the proper filing of an IRS 8038 Series return and maintain a transcript of proceedings and minutes for all tax-exempt obligations issued by the school district including, but not limited to, all tax-exempt bonds, notes and lease-purchase contracts. Each transcript shall be maintained until 11 years after the tax-exempt obligation documents have been retired. The transcript shall include, at a minimum:

a)  Form 8038;

b)  Minutes, resolutions and certificates;

c)  Certifications of issue price from the underwriter;

d)  Formal elections required by the IRS;

e)  Trustee statements;

f)  Records of refunded bonds, if applicable;

g)  Correspondence relating to bond financings; and

h)  Reports of any IRS examinations for bond financings.

3.  Proper Use of Proceeds

The board treasurer shall review the resolution authorizing issuance for each tax-exempt obligation issued by the school district and the school district shall:

a)  Obtain a computation of the yield on such issue from the school district's financial advisor;

b)  Create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into which the proceeds of issue shall be deposited;

c)  Review all requisitions, draw schedules, draw requests, invoices and bills requesting payment from the Project Fund;

d)  Determine whether payment from the Project Fund is appropriate and, if so, make payment from the Project Fund (and appropriate sub-fund, if applicable);

e)  Maintain records of the payment requests and corresponding records showing payment;

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

g)  Ensure that all investments acquired with proceeds are purchased at fair market value;

h)  Identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the investments of any yield-restricted funds to ensure that the yield on such investments do not exceed the yield to which such investments are restricted;

i)  Maintain records related to any investment contracts, credit enhancement transactions and the bidding of financial products related to the proceeds.

4.  Timely Expenditure and Arbitrage/Rebate Compliance

The board treasurer shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the school district and the expenditure records provided in Section 2 of this regulation, above and shall:

a)  Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;

b)  Monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate if the school district does not meet the "small  issuer" exception for said obligation;

c)  Not less than 60 days prior to a required expenditure date, confer with bond counsel and a rebate consultant, if the school district will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate.  In the event the school district fails to meet a temporary period or rebate exception:

1. Procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;

2.  Arrange for timely computation and payment of yield reduction payments (as such term is defined in the Code and Treasury Regulations), if applicable.

5.  Proper Use of Bond Financed Assets

The board treasurer shall:

a)  Maintain appropriate records and a list of all bond financed assets.  Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets;

b)  Monitor and confer with bond counsel with respect to all proposed bond financed assets;

1.  management contracts;

2.  service agreements;

3.  research contracts;

4.  naming rights contracts;

5.  leases or sub-leases;

6.  joint venture, limited liability or partnership arrangements;

7.  sale of property; or

8.  any other change in use of such asset.

c)  Maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least three years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and

d)  Contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12 in the event the school district takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met.

6.  General Project Records

For each project financed with tax-exempt obligations, the board treasurer shall maintain, until three years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:

a)  Appraisals, demand surveys or feasibility studies;

b)  Applications, approvals and other documentation of grants;

c)  Depreciation schedules;

d)  Contracts respecting the project.

7.  Advance Refundings

The board treasurer shall be responsible for the following current, post issuance and record retention procedures with respect to advance refunding bonds.  The board treasurer shall:

a)  Identify and select bonds to be advance refunded with advice from internal financial personnel and a financial advisor;

b)  Identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;

c)  Review the structure with the input of the financial advisor and bond counsel, of advance refunding issues prior to the issuance to ensure;

(1)  that the proposed refunding is permitted pursuant to applicable federal tax requirements if there has been a prior refunding of the original bond issue;

(2)  that the proposed issuance complies with federal income tax requirements which might impose restrictions on the redemption date of the refunded bonds;

(3)  that the proposed issuance complies with federal income tax requirements which allow for the proceeds and replacement proceeds of an issue to be invested temporarily in higher yielding investments without causing the advance refunding bonds to become "arbitrage bonds"; and

(4)  that the proposed issuance will not result in the issuer's exploitation of the difference between tax exempt and taxable interest rates to obtain an financial advantage nor overburden the tax exempt market in a way that might be considered an abusive transaction for federal tax purposes;

d)  Collect and review data related to arbitrage yield restriction and rebate requirements for advance refunding bonds. To ensure such compliance, the board treasurer shall engage a rebate consultant to prepare a verification report in connection with the advance refunding issuance. Said report shall ensure said requirements are satisfied;

e)  Whenever possible, purchase State and Local Government Series (SLGS) to size each advance refunding escrow. The financial advisor shall be included in the process of subscribing SLGS. To the extent SLGS are not available for purchase, the Board treasurer shall, in consultation with bond counsel and the financial advisor, comply with IRS regulations;

f)  Ensure, after input from bond counsel, compliance with any bidding requirements set forth by the IRS regulations to the extent as issuer elects to the purchase of a guaranteed investment contract;

g)  In determining the issue price for any advance refunding issuance, obtain and retain issue price certification by the purchasing underwriter at closing;

h)  After the issuance of an advance refunding issue, ensure timely identification of violations of any federal tax requirements and engage bond counsel in attempt to remediate same in accordance with IRS regulations.

8.  Continuing Disclosure

The board treasurer shall assure compliance with each continuing disclosure certificate and annually, per continuing disclosure agreements, file audited annual financial statements and other information required by each continuing disclosure agreement. The board treasurer will monitor material events as described in each continuing disclosure agreement and assure compliance with material event disclosure. Events to be reported shall be reported promptly, but in no event not later than 10 business days after the day of the occurrence of the event.  Currently, such notice shall be given in the event of:

a)  Principal and interest payment delinquencies;

b)  Non-payment related defaults, if material;

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

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

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

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

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

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

i)  Defeasances of the bonds;

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

k)  Rating changes on the bonds;

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

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

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

 

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  11-16-2020          Revised 12-21-2020

 

704.3 Investments

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:

  • To provide safety of the principal;
  • To maintain the necessary liquidity to match expected liabilities; and
  • To obtain a reasonable rate of return.

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

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

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

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

It 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

704.4 Gifts - Grants - Bequests

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

704.5 Student Activities Fund

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 building principal.

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 building principal. 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 board treasurer to keep student activity funds up-to-date and complete.

Any unencumbered class or activity funds 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  12-21-2020

704.6 Online Fundraising Campaigns -- Crowdsourcing

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 Superintendent. 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:

  • Compatibility with the district’s educational program, mission, vision, core values, and beliefs;
  • Congruence with the district and school goals that positively impact student performance;
  • The district’s instructional priorities;
  • The manner in which donations are collected and distributed by the crowdfunding platform; 
  • Equity in funding; and
  • Other factors deemed relevant or appropriate by the district.

If approved, the requestor shall be responsible for preparing all materials and information related to the online fundraising campaign and keeping district administration apprised of the status of the campaign.

The requestor is responsible for compliance with all state and federal laws and other relevant district policies and procedures. All items and money generated are subject to the same controls and regulations as other district property and shall be deposited or inventoried accordingly. No money raised or items purchased shall be distributed to individual employees.

Legal Reference:         

Iowa Code §§ 279.8; 279.42; 565.6.

Approved 12-21-2020                          Reviewed                           Revised                   

705 Expenditures

705.1 Purchasing -- Bidding

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 with regard to procurement from certified targeted small businesses, minority-owned businesses, and female owned businesses.

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

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

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

Goods and Services

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

Purchases for goods and services shall conform to the following:

  • The superintendent shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $2,500.
  • For goods and services costing at least $2,500 and up to $135,000, the superintendent shall receive proposals, quotations, or bids for the goods and services to be purchased prior to board approval. The quotation process may be informal, and include written or unwritten quotations.
  • For goods and services exceeding, $135,000, the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to board approval. RFPs and bids are formal, written submissions via sealed process.

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

The contract award shall be based on the total cost considerations including, but not limited to the following

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

Purchasing using federal child nutrition funds shall be made in accordance with procurement procedures required by law.

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

Public Improvements

The board shall enter into public improvement contract(s) as the board deems to be in the best interest of the school district. ‘Public improvement’ means “a building or construction work which is constructed under the control of a governmental entity and is paid for in whole or in part with funds of the governmental entity, including a building or improvement constructed or operated jointly with any public or private agency.”

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

The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to sample policy 802.3.

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

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.

The superintendent may develop an administrative process to implement this policy.

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 1-18-2021

705.1R3 Material or Service Purchasing Procedure

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:

  • Name of Originator
  • Signature of Principal
  • Account number (from office) to which the purchase is to be charged
  • Complete name and address of vendor
  • Complete description if the item being ordered, including identification or model number, price per unit, and quantity

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

 

705.2 Purchasing on behalf of Employees

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

705.3 Payment for Goods and Services

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

 

705.4 Expenditures for a Public Purpose

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 

705.5 Receiving Goods and Services

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

705.6 Unpaid Warrants

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

705.7 Petty Cash

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

706 Payroll Procedures

706.1 Payroll Periods

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

706.2 Payroll Deductions

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

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 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   1-18-2021

706.3 Pay Deductions

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:

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

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

Legal Reference:             

29 U.S.C. Sec. 2 13(a) 

29 C.F.R. Part 541

Approved: 8-19-13      Reviewed: 8-20-2018       Revised:  1-18-2021

 

 

706.3R1 Pay Deduction Regulation

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

707 Fiscal Reports

707.1 Secretary's Reports

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

707.2 Treasurer's Annual Report

Code No. 707.2

TREASURER’S ANNUAL REPORT

At the annual meeting, the treasurer shall give the annual report stating the amount held over, received, paid out, and on hand in the general and schoolhouse funds. This report shall be 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; 291.15 (2013).

Approved 9-13-93       Reviewed 12-5-13       Revised 2-15-2021

 

707.3 Publication of Financial Reports

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 12-5-13       Revised 2-15-2021

707.4 Audit

Code No. 707.4

AUDIT

To review the funds and accounts of the school district, the board will employ an 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.

Legal Reference:          

Iowa Code § 11.6 (2013)

Approved 9-13-93       Reviewed 1-21-09       Revised 2-15-2021

707.5 Internal Controls

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

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor or the superintendent. The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board's legal counsel, auditing firm, 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 vice-president, who shall be empowered to contact the board's legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

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

Legal References:        

American Competitiveness and Corporate Accountability Act of 2002

Pub. L. No. 107-204.

Iowa Code ch. 11, 279.8 (2013)

Approved 12-5-13    Reviewed              Revised 2-15-2021       

707.5R1 Internal Controls Procedures

Code No. 707.5Rl

INTERNAL CONTROLS PROCEDURES

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

  • Forgery or unauthorized alteration of any document or account belonging to the district
  • Forgery or unauthorized alteration of a check, bank draft, or any other financial document
  • Misappropriation of funds, securities, supplies, or other assets
  • Impropriety in the handling of money or reporting of financial transactions
  • Profiteering because of "insider" information of district information or activities
  • Disclosing confidential and/or proprietary information to outside parties
  • Accepting or seeking anything of material value, other than items used in the normal course of advertising, from contractors, vendors or persons providing services to the district
  • Destroying, removing, or inappropriately using district records, furniture, fixtures, or equipment
  • Failing to provide financial records to authorized state or local entities
  • Failure to cooperate fully with any financial auditors, investigators or law enforcement. any other dishonest or fraudulent act involving district monies or resources.

The superintendent shall 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.

If an investigation substantiates the occurrence of a fraudulent activity, the superintendent or board president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel. The final disposition of the matter and any decision to file or not file a criminal complaint or to refer the manner 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 2-15-2021

 

Delete--707.6 Audit Committee

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:

  • Recommend an auditor to the board every three years.
  • Oversee the selection of the independent auditor and the resolution of audit findings including compliance with the mandatory request for proposal process.
  • Act as a liaison between the board and the auditor during the audit process.
  • Annually report to the board about the annual audit.
  • Recommend internal changes that may need to be made to ensure appropriate internal controls are being implemented.

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

 

708 Care, Maintenance and Disposal of School District Records

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:

  • Secretary's financial records-Permanently
  • Treasurer's financial recordsPermanently-
  • Open meeting minutes of the Board of Directors-Permanently
  • Annual audit reports-Permanently
  • Annual budget-Permanently
  • Permanent record of individual pupil-Permanently
  • School election results-Permanently
  • Real property records (e.g., deeds, abstracts)-Permanently
  • Records of payment of judgments against the school district-20 years
  • Bonds and bond coupons-11 years after maturity, cancellation, transfer, redemption, and/or replacement
  • Written contracts-10 years
  • Cancelled warrants, check stubs, bank statements, bills, invoices, and related record-5 years
  • Recordings and minutes of closed meetings-1 year
  • Program grants-as determined by the grant
  • Nonpayroll personnel records-10 years after leaving district
  • Employment applications-2 years
  • Payroll records-3 years
  • School meal programs accounts/records-3 years after submission of the final claim for reimbursement

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).

City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980).

Approved 9-13-93       Reviewed 7-16-01       Revised 2-15-2021

709 Data Management

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

710 Insurance

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 7-16-01       Revised 2-15-2021

711 School Food Services

711.1 School Nutition Program

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

711.2 Free or Reduced Price Meals Eligibility

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

711.3 Vending Machines

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

711.4 Records and Reports

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

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 www.payforit.net.  Parents may also check payment history, review outstanding charges, and set up automated email reminders through payforit.net.  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:

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

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

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  

712 Transportation

712.1 Student School Transportation Eligibility

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:

  • Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six.
  • Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education.
  • Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education.

The school district is not required to provide reimbursement to parents who elect to provide transportation in lieu of agency-provided transportation.

A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile.  The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable.  It is within the discretion of the board to determine such conditions.  Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district.  Parents, who transport their children at the expense of the school district, are reimbursed at the rate per mile set by the state. 

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

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

712.12 School Bus Passenger Restraints

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:

  1. Morning-When a student boards the bus
  2. On Route-If the student (visibly) takes off lap/shoulder seat belt while riding
  3. Afternoon-walk from front of bus to seat on bus-one time prior to bus departure from school

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                   

712.13 District Vehicle Idling

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  

 

 

712.2 Student Conduct on School Transportation

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 video cameras on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The video cameras will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding.  The videotapes 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 (2013).

Approved 8-21-95       Reviewed 1-21-09       Revised 3-15-2021

712.2R1 Student Conduct on School Transportation Regulation

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 12-5-13       Revised 3-15-2021

712.2R2 Use of Recording Devices in School Buses Regulation

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 Riverside Community School District Board of Education has authorized the use of recording devices on school district buses.  The recording devices will be used to monitor student behavior to maintain order on the school buses to promote and maintain a safe environment.  Students and parents are hereby notified that the content of the recording may be used in a student disciplinary proceeding.  The content of the recording are confidential student records and will be retained with other student records.  Recordings will only be retained if necessary for use in a student disciplinary proceeding or other matter as determined necessary by the administration.  Parents may request to view the recording of their child if the recordings are used in a disciplinary proceeding involving their child.

The following notice will also be placed on all school buses equipped with recording devices:

  • This bus is equipped with a recording /audio monitoring system.

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   12-5-13   Revised  3-15-2021

712.3 Student Transportation for Extracurricular Activities

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 1-21-09       Revised 3-15-2021

712.4 Transportation Equipment

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 12-5-13       Revised   3-15-2021

712.4R1 Transportation Equipment

Code No. 712.4R1

TRANSPORATION EQUIPMENT

School bus deficiencies fall into one of the three following categories:

  • Notes: Items that are minor and typically do not require an immediate repair; however, they do provide an alert to upcoming concerns.
  • 30-day repairs: Items that need to be repaired within 30 calendar days and are typically not major safety concerns. The vehicle is allowed to be used for student transportation during the 30-day repair timeframe.
  • Out-of service (OOS): Items that impact the immediate safety of the vehicle and must be repaired prior to the vehicle being used for student transportation.

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.

  • 30-day repairs are completed in the allotted timeframe.
  • OOS vehicles are not used for student transportation until the vehicle has been repaired.

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.

  • Always handwrite the repairs on the Inspection System Summary sheet, then sign and submit a copy to the Department via FAX (515-242-5988, Attn: Transportation Department).
  • Keep a copy of the signed Inspection System Summary in every vehicle at all times.
  • Make and report repairs in a timely manner.
  • Honestly report all repairs. DO NOT FALSIFY REPAIR RECORDS!

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

712.5 Discretional Stops by School Vehicles

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 12-5-13       Revised   3-15-2021

712.7 Summer School Program Transportation Service

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

712.8 Transportation of Nonresident and Nonpublic School Students

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

712.9 Transportation on Nonschool Groups

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

712.10 School Bus Safety Instruction

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

712.11 Transportation in Inclement Weather

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

712.11R1 Transportation in Inclement Weather

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.)

  1. Radio Stations
    1. KCSI --- 95.3 FM
    2. KJAN --- 1220 AM & 101.1 FM
    3. KMA --- 960 AM & 99.1 FM
    4. KNOD --- 105.3 FM
    5. KSOM --- 96.5 FM
  2. TV Stations
    1. KETV — Channel 7
    2. WOWT — Channel 6

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