Code No. 705.4R1 Expendatures for Public Purpose Regulation
The Board of Directors recognizes and supports the principle that District funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees, and volunteers, which are in addition to salaries and benefits authorized and/or specified in Board policy and legitimate expense reimbursement which serves a legitimate public purpose.
The Board of Directors authorizes the expenditure of District funds for District officers, directors, employees, and volunteers for the following purposes, as these are commonly-granted benefits for employees and volunteers in public and private organizations which aid in recruitment of personnel, promotes improvement of staff morale and cooperation, and assists in building a commitment to the District, thus assisting in creating a more productive learning environment.
This regulation is intended as guidance and there may be situations that are not listed below. Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds. The following are considered appropriate expenditures:
- Mementos for employees for recognition of years of service to the District, provided the mementos are of modest expense.
- Memorial flowers to convey sympathy or congratulations.
- A retirement appreciation function to recognize retiring employees. Mementos may also be given to retirees, provided the mementos are of modest expense.
- A recognition item upon the end of service by a Board member.
- A recognition item for the president of the Board of Directors upon completion of service as president.
- A function to recognize the collective contributions of volunteers and/or contributors; Board members, employees, volunteers, and/or contributors, and a limited number of invited community members may be invited also.
- Staff appreciation meals (breakfast and/or lunch) to recognize employee contributions and to promote communication between Board members, administrators, and other staff members; Board members and a limited number of invited community members may be invited also.
- Meals for interviewees and members of the interview committee accompanying the interviewee at the time of an interview, provided the interview reasonably occurs during a normal mealtime.
- Meals may be served to Board members, administrators, and other school personnel required to be present a Board meeting, or Board committee meetings in order to enable the Board to continue with business without interruption, provided the interview reasonably occurs during a normal mealtime.
- Meals may be purchased for volunteers working in buildings during the day, from student activity funds, provided work is being performed and/or the volunteer is unable to leave the building during a normal mealtime.
- Meals for off-site professional development and conferences for Board members, board officers, and accompanying district staff (i.e., Iowa Association of School Boards Annual Convention) who are attending said professional development and conferences to promote effective and efficient board governance.
- The Superintendent may determine that the serving of food or refreshments is appropriate for selected occasions.
- Motivational items for employees that align with the Board's mission and vision for teaching and learning and enhance the climate and culture of the district, provided the items are of modest expense.
- It is within the discretion of the building principal to authorize the purchase of awards holding a nominal value to commemorate the achievements of a student or group of students. These awards should be designated to reward behavior and values that exemplify the educational and community mission of the district.
- Flowers and decorations for school dances held as part of the district’s student activity program are an allowable expense paid out of the student activity fund, provided the purchases are approved by the building principal.
- Limited refreshments may be available in public reception areas of the district. These refreshments may be purchased with the use of public funds, as they provide light refreshment to members of the community.
- Microwaves, refrigerators, coffee pots, toaster ovens, and other similar equipment items may be purchased with public funds for use in public reception areas and employee break rooms. Otherwise, the items must be purchased with personal funds. These items are not authorized in classrooms and offices.
Other Items to Consider:
- The purchase of alcohol is never an acceptable use of public monies
- Gift cards are personal expenses and public funds should not be used for these purposes.
- All purchases through a district-owned credit or procurement cards shall be pre-approved and comply with the district’s policy.
- The general purchase of personal clothing or other personal items (i.e., coffee mugs, pens, tote bags, t-shirts, apparel, etc.) where there is no specific purpose for said purchase is a personal expense and public funds shall not be used for this purpose.
- The District is Iowa sales tax exempt. All items purchased by a public school for the school’s own use qualify for an exemption from sales tax if the items purchased relate to the educational process. When making purchases, the staff member must inform the vendor that the purchase is sales tax exempt. A vendor can request a tax exemption form from the district’s Purchasing Department. The District will not reimburse for sales tax paid on purchases made on behalf of the school district.
- All food receipts must be itemized.
- Staff holiday decorations, cards, and parties are a personal expense and shall not be purchased with public funds.
- Student Activity Funds are public funds and are to be used to finance a program of co-curricular school activities supplementing, but not replacing, the activities provided by the District. Student Activity Funds are derived from the student body as a whole and shall be expended to benefit the student body as a whole.
- Individual employee and/or student receptions or parties are typically a personal expense and will not be purchased or reimbursed with public funds.
School/student activity banquets are typically a personal expense and will not be purchased or reimbursed with public funds unless the public purpose is submitted for review and pre-approved by the Superintendent.
Legal References:
Iowa Code 279.8, 68A.505, 721.2
281 I.A.C. 98
Iowa Consitution Art III 31
Approved: 1-16-2023 Reviewed: Revised