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

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

Approved:  7-1-92     
Reviewed:  10-09-95, 11-09-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18 
Revised: 9-13-22                                                       

Each year at its annual meeting, the board shall designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.  The board will also designate the maximum amount which may be kept on deposit in each bank.  This amount will be designated the first time a new depository is identified, and will be reviewed at least once every five (5) years or when an increase or additional depository is needed. The amount stated in the resolution must be for all depositories and include all of the school district's funds.

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

Approved:  7- 01-92

Reviewed:  10-09-95, 11-09-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18

Revised: 9-13-22, 07-17-24

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

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

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

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

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

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

Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by Oct. 1 following the end of the fiscal year. 

It shall be the responsibility of the board secretary to make recommendations to the board regarding transfers and to provide supporting evidence for the transfer.

Approved:  7-1-92

Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 06-11-12, 5-14-18

Revised: 9-13-22, 07-17-24  

 701.4

ACCOUNTING PRACTICES

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.

Governmental Accounting Standards Board (GASB) Statement No. 54 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 business manager to assign amounts to a specific purpose in compliance with GASB 54.  An assigned fund balance should also be reported in the order of spending unrestricted resources, but is not restricted or committed.  

Fund Balance Reporting

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

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

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

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

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

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

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

 It is the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.   

Approved:  10-10-11  Reviewed:  5-14-18 Revised:  9-13-22, 07-17-24

FISCAL MANAGEMENT 

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

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

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

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

● Special education deficit balances 

● Advances to support increasing student enrollment 

● Supports for students identified as English Learners 

● At risk / dropout prevention programming 

● Initial staffing associated with opening new buildings or programs 

● Any other lawful purpose 

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

Approved : 11-15-23 Reviewed: Revised:

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 in each fund for like purposes in the two prior fiscal years.

It is the responsibility of the School Business Official and Superintendent to prepare the budget for review by the board prior to the April 30 deadline each year. The District will provide all of the information necessary for the Proposed Property Tax Statement to the Department of Management by March 15.

Mailing of Proposed Property Tax Hearing Statements is completed by the county auditor by March 20.  A public hearing notice for the Proposed Property Taxes shall be published not less than 10 days and not more than 20 days prior to the date of hearing. The hearing notice is published in a newspaper designated for official publication in the school district.  The hearing notice must also be posted on the district website and district social media accounts on the same day it is published in the newspaper. The hearing on the Proposed Property Tax must be a unique and separate meeting and be the only item on the agenda. 

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 30.

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget 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 30.  It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and the Iowa Department of Management.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures 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 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.

It shall be 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.

Approved: 11-09-99 Reviewed: 10-09-95, 11-12-02, 5-14-18 Revised: 08-13-12, 9-13-22, 07-17-24

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

Revenue, from whatever source, shall be accounted for and classified under the official accounting system of the school district.  It shall be the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner. School district funds from all sources shall 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, driver’s education, and adult education shall be set by the board prior to the offering of the programs.

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

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

Proceeds from the sale or disposition of real property are placed in the fund which was used to account for the acquisition of the property.  If the District is unable to determine which fund was used to account for the acquisition of the property or if the fund no longer exists in the District, the proceeds from the sale or disposition of real property are placed in the physical plant and equipment levy fund. The proceeds from the sale or disposition of other District property are placed in the general fund.

The board may claim exemption from the law prohibiting competition with private enterprise from 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, audio recordings, software, educational equipment, and supplies.

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

Approved: 01-10-00              
Reviewed:  1-09-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  9-13-22                                                                  

The board may conduct an election for the authority to issue bonded indebtedness. Revenues generated from an approved bond issue shall be used only for the purpose stated on the ballot.  Revenues received from the issuing of bonded indebtedness are deposited into the capital projects fund.

Once the purpose on the ballot is completed, any balance remaining in a capital projects fund may be retained for future capital projects in accordance with the purpose stated on the ballot or any remaining balance may be transferred by Board resolution to the debt service fund or the physical plant and equipment levy fund.  Use of excess funds in the account for another purpose requires the approval of the voters in the District community.

Approved:  07-01-92             
Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  9-13-22                                                      

School district funds in excess of current needs are 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 will 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;

        ∙  Qualified investment pools, including, but not limited to, 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 is 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 work with the secretary to coordinate the financial records, the financial reports, the cash flow needs, and the investment portfolio of the school district.

If the board requests it, it shall be 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 and 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 is 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 investment 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 are designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process, and address the capability of the management.

Approved:  12-16-92             
Reviewed:  11-09-99, 11-12-02, 12-12-02, 01-15-09, 06-11-12, 5-14-18
Revised:  08-13-12, 7-8-19, 9-13-22

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

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

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

Approved:  7-1-92                 
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  9-13-22                                                      

Revenue raised by students or from student activities is deposited and accounted for in the student activities fund.  This revenue is the property of and is under the financial control of the board.  Students may use this revenue for purposes approved by the superintendent.

Whether such revenue is collected from student contributions, club dues, or special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the board and under the specific control of the 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 business manager to keep student activity accounts up-to-date and complete.

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

Approved:  7-1-92                 
Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 06-11-12, 5-14-18
Revised:  08-13-12, 7-8-19, 9-13-22

The board believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the school district. Any person or entity acting on behalf of the school district and wishing to conduct an online fundraising campaign for the benefit of the school 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 school 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 school district’s educational program, mission, vision, core values, and beliefs;
• Congruence with the school district and school district goals that positively impact student performance;
• The school 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 school district.

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

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

Approved: 9-13-16                
Reviewed:  5-14-18                                  
Revised: 9-13-22

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 a locally-owned business located within the school district or Iowa-based companies if the cost and other considerations are relatively equal and they meet the required specifications.  However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items as part of a 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 is 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 good and services shall conform to the following:

The superintendent will have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations or bids for goods and services up to $10,000.  For goods and services costing at least $10,000 and up to $50,000, the superintendent will receive proposals, quotations or bids for the goods and services to be purchased prior to approval of the board.  The quotation process may be informal and include written or unwritten quotations.  For goods and services exceeding $50,000, the competitive requires for proposal or competitive bid process shall be used and received prior to board approval.  Requests for proposal 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.

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

Public Improvements

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

The school 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 quotations. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the school 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, the school district will follow board policy regarding emergency repairs to school district facilities.

The school district shall comply with all federal and state laws and regulations required for procurement, including the selection and evaluation of contractors.

Approved:                    
Reviewed:  11-12-02    
Revised:  1-10-02, 12-14-15, 10-10-16, 9-13-22

Generally, the school district shall not purchase items on behalf of employees.  The school district may in unusual and unique circumstances do so.  It shall be within the discretion of the board to determine when unique and unusual circumstances exist.

No purchase shall be made unless the employee has paid the school district all amounts related to purchase, including any taxes or other expenses, prior to the school district making the purchase.  Any issues with the purchase or delivery of the item (delays in shipping, damage to items in shipping, errors or deficiencies in filling an order, etc.) are solely the responsibility of the employee to address.  Any refunds, credits or rebates provided to the employee related to the purchase will be provided to the school district by the employee.

Approved: 7-1-92            
Reviewed:  10-09-95, 11-09-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  9-13-22                                                      

The board authorizes the issue of 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 business manager, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the board is not in session.  The business manager will examine the claims and verify bills.  The board will approve the bills at its next regular meeting.

The business manager shall determine to the business manager’s satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district.  It shall be the responsibility of the business manager to bring claims to the board for approval.  Thereafter, paid claims shall be entered on record in the regular minutes of the board secretary.

 The board president and business manager may sign warrants by use of a signature plate or rubber stamp.  If the board president is unavailable to sign warrants, the vice president may sign warrants on behalf of the president.

Approved:                  
Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 06-11-12, 5-14-18
Revised:  09-20-94, 08-13-12, 6-18-19, 9-13-22

Public Purpose

School 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 school district. This is a requirement of the Iowa Constitution.

All funds received by the school district are considered public funds and must be used to support the educational mission of the school district. The best test to use when determining whether the expenditure is appropriate is called the public scrutiny test. The test is whether the tax-paying public would view the expenditure as necessary to support public education. If employees question whether an expenditure is appropriate, it may very well not be appropriate.  Employees should contact their supervisor if they have any questions about appropriate expenses.

The board supports appropriate expenditures of school district funds for school district officers, directors, employees, and volunteers, as these are commonly granted benefits in public and private organizations which aid in recruitment of personnel, promote improvement of staff morale and cooperation, and assist in building a commitment to the school district, thus assisting in creating a more productive learning environment. The following are considered appropriate expenditures provided they are awards or tokens from the school district; not from the department or building level:

1. Food items, refreshments, and/or mementoes from the school district for employee recruitment or recognition for service to the school district.
2. School district retirement appreciation function and or item to recognize retiring employees.
3. Recognition items upon the end of service by a board member.
4. School district volunteer appreciation events.
5. Food items and refreshments for board members and staff during board meetings and/or work sessions.
6. Food items and refreshments for board committees, superintendent committees or committee meetings that include participation from the public during the meeting.

School district awards or tokens of recognition shall be determined by the superintendent or designee in advance and shall be paid for with school district funds under the control of the superintendent or designee. Public funds should not be used for the purchase of department or building level staff awards or tokens of recognition.

Sales Tax Exempt

The school 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 school district. The school district will not reimburse for sales tax paid on purchases made on behalf of the school district.  When purchasing meals in Iowa, an effort must be made to have the meal purchase Iowa sales tax-exempt. Staff members must inform the restaurant before the order is placed that you are with the school district and that the purchase should be sales tax exempt. If the restaurant is unable to comply and the purchase is within the school district meal limits, the purchase will be an appropriate expense for reimbursement.

Examples of Appropriate and Inappropriate Use of Public Monies

This section identifies specific practices and procedures to be followed by all school district employees when using public funds. The following list is intended to provide examples and may not be all inclusive.

FOOD AND REFRESHMENTS

1. Alcohol
   The purchase of alcohol is never an acceptable use of public monies.
2. Meetings, Trainings, and Professional Development
   Meals and snacks are normally a personal expense. Any meal or snack paid for with public funds must be a reasonable price and an integral part of employment duties.  Meals and snacks can be paid for with public funds if:
   1. The meeting is four (4) hours or more and separate breaks would be disruptive to the meeting objectives.
   2. The meeting is a breakfast, lunch or dinner meeting where the meeting is shorter than four hours in duration and attendance during meal time(s) is a requirement of an employee’s job duties.  The amount paid per meal shall not exceed $14 per person; exceptions may be approved by the superintendent or designee.
   3. Tips for meals are allowed but should not exceed 15%.
3. Board Meetings
   The board meets at a time that is intended to be convenient for the general public. Meetings routinely span the normal dinner hour. Serving      meals of reasonable value to board members and staff required to attend board meetings is considered an appropriate expense.
4. Coffee and Beverages
   Coffee and other beverages are normally a personal expense. A voluntary collection can be made from those who desire to have coffee and      other beverages in the school/department. Except for meetings, trainings, and professional development (Item B), Board meetings (Item C),and public areas (Item H)), coffee and beverages shall not be purchased with public funds.
5. Employee Break Room Supplies
   Public funds should not be used to stock supplies such as plasticware and paper products in employee break rooms. A voluntary collection        can be made from those who desire to have such supplies.
6. Individual Receptions
   Receptions for individual employees should never be paid from public funds. This includes retirement dinners, staff meals, welcome              aboard receptions, and similar gatherings where food and/or refreshments may be served. Voluntary collections can be taken from those attending such gatherings.
7. Acceptable Occasions
   The superintendent or designee may determine that the serving of food or refreshments is appropriate for selected occasions.  The annual retirement reception for all school district employees is one example.
8. Public Areas
   In some cases, a building or part of a building is routinely open to the public for conducting school district business.  Having refreshmentsof nominal value available to members of the public, such as coffee and other nominal snacks/beverages, are considered a courtesy and are authorized in these specific locations.
9. Student Incentives
   Incentives purchased for qualifying groups of students from public funds as part of an initiative, program, or recognition (e.g., rewards, honor roll) shall be of nominal value and authorized by the school administrator.

GIFTS

1. Employee Gifts
   Expenditures of public funds for gifts or gift cards to staff and employees are not authorized. This includes gifts purchased for staff              birthdays or other personal occasions. Voluntary collections from staff would be an acceptable way of purchasing employee gifts.
2. Tokens/Clothing
   The purchase of tokens of appreciation, or personal clothing (e.g., coffee mugs, pens, tote bags, T-shirts/apparel, etc.) is not authorized.

FLOWERS

1. Sympathy and Congratulations
   The use of public funds for the purchase of flowers is restricted to exceptional occasions where a public expression of sympathy or congratulations has been determined by the superintendent or designee to be in the best interests of the school district. Written expressions of condolence are encouraged for all other occasions where flowers are not appropriate.
2. Individual Achievements
   Unless they are part of an award or graduation ceremony, flowers are not appropriate for individual achievements.
3. School Activities
   Flowers/decorations purchased for proms, dances, homecomings, etc., may be purchased out of school activity funds if authorized by the school administrator.

AWARDS AND RECOGNITIONS

1. School District Awards and Recognitions
   At times, awards or recognitions are appropriate for presentation to school district staff for years of service. School district awards or recognitions shall be determined by the superintendent or designee in advance and shall be paid for with school district funds.  Public funds should not be used for the purchase of department or building level staff awards or recognitions.
2. External Awards and Recognitions
   At times, awards are appropriate for presentation to people (e.g., volunteers) or organizations external to the school district.  External awards or recognitions shall be determined by the superintendent or designee in advance.

BREAK ROOM EQUIPMENT

Microwaves, refrigerators, coffee pots, toaster ovens and other similar equipment items may be procured with public funds for use in public reception areas and employee break rooms. Otherwise, these items must be purchased with personal funds. In all instances, all fire marshal safety restrictions must be observed. These items are not authorized in classrooms and offices.

HOLIDAY PARTIES, DECORATIONS, AND CARDS

1. Holiday Decorations
   Office holiday decorations shall not be purchased with public funds.
2. Holiday Cards
   Holiday cards shall not be purchased with public funds.
3. Holiday Parties
   Staff holiday parties and meals are a personal expense. Voluntary collections may be taken to fund holiday events.  Public funds shall not be used for holiday parties.

STUDENT ACTIVITY 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 school district. Student activity funds are derived from the student body as a whole and shall be so expended to benefit the student body as a whole.

Approved: 9-13-22                
Reviewed:                  
Revised: 

The school district provides the following two options to employees for payroll periods(1) on the 5th and 20th day of each month or (2) the 20th day of each month.  If a pay day falls on 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 to issue payroll to employees in compliance with this policy.

Approved: 7/11/92                 
Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 06-11-12, 08-13-12, 5-14-18     
Revised:  01-10-00, 9-13-22                                                  

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.

Approved: 7-1-92      
Reviewed: 11-12-02, 12-12-05, 01-15-09  
Revised: 11-14-05, 5-14-18, 9-13-22

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

Approved:  7-1-92                 
Reviewed:  11-09-99, 11-12-02, 12-12-05, 11-15-09, 06-11-12, 5-14-18
Revised:  08-13-12, 9-13-22

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 given 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 shall be the responsibility of the treasurer to submit this report to the board annually.

Approved:  7-1-92      
Reviewed: 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  1-10-00, 9-13-22                                        

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.

Approved:  7-1-92                 
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22                                                       

To review the funds and accounts of the school district, the board shall employ an auditor to perform an annual audit of the financial affairs of the school district.  The administration shall cooperate with the auditors.

The board shall utilize a request for proposal procedure in selecting an auditor to be recommended to the board.

Approved :             
Reviewed:  10-09-98, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  07-01-92, 9-13-22                                      

The school district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law; to improve the school district's oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of capital assets for insurance purposes.

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e., governmental activities and business type activities) and the proprietary fund financial statements. Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment. Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $10,000. The Federal regulations governing school lunch programs require capital assets attributable to the school lunch program with a historical cost of equal to or greater than $500 be capitalized. Additionally, capital assets are depreciated over the useful life of each capital asset.

All intangible assets with a purchase price equal to or greater than $10,000 with useful life of two or more years, are included in the intangible asset inventory for capitalization purposes. Such assets are recorded at actual historical cost and amortized over the designated useful lifetime applying a straight-line method of depreciation. If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of the asset, then the intangible asset needs to be considered to have an indefinite useful life and no amortization should be recorded.

Phase III districts, as determined under GASB 34, will not retroactively report intangible assets. If actual historical cost cannot be determined for intangible assets due to lack of sufficient records, estimated historical cost will be used.

This policy applies to all intangible assets. If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported. It is not appropriate to net the capital asset and amortization to avoid reporting. For internally generated intangible assets, outlays incurred by the government's personnel, or by a third-party contractor on behalf of the government, and for development of internally generated intangible assets should be capitalized.

The capital assets management system must be updated monthly to account for the addition/acquisition, disposal, and relocation/transfer of capital assets. It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year.  It will also be the responsibility of the superintendent to educate employees about this policy and its supporting administrative regulations.

Approved: 9-13-22                
Reviewed:                  
Revised:

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 head cook for food service to employees 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.

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

It shall be the responsibility of the Director of Food Service to administer the program and to cooperate with the superintendent and appropriate personnel for the proper functioning of the school nutrition program.

The school 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 and prohibitions on purchasing food products misbranded as meat or egg products, or cultivated-protein food products in accordance with applicable laws.

Approved:                  
Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 06-11-12, 5-14-18                          
Revised:  07-01-92, 8-13-12, 10-9-17, 9-13-22, 8-21-24           

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

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

It is the responsibility of the building principal 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 district personnel have knowledge of a student who is in need of free or reduced price meals, school district personnel shall contact the building principal.

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

Employees will be required to pay for meals consumed.

Approved:  7-1-92                 
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  10-9-17, 7-8-19, 9-13-22

Food and beverages sold individually outside the school nutrition program during the school day will meet the nutritional guidelines established by the school district and as required by state or federal law.  Vending machines in the school building shall be the responsibility of the building administrator.   Purchases from the vending machines, will not be made one-half hour prior to, during or one-half hour after the service of meals unless permission has been granted by the principal.

Approved:  7-1-92                 
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22                                                                    

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

Payment of Meals

All meal purchases are to be prepaid before meal service begins. Payment is accepted in the school district office by check or cash and is added to the student account at time of payment. Students who do not have sufficient funds shall not be allowed to charge seconds on meals or a la carte items until additional money is deposited in the student account.

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Schools are encouraged to provide a reimbursable meal to students with outstanding meal charge debt.  If an alternate meal is provided, the meal must be the same meal presented in the same manner to any student requesting an alternate meal.

Negative Account Balances

The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with the student’s parent or guardian to resolve the matter of unpaid charges. Parents or guardians will be notified of a low lunch balance once the balance falls below positive $10.00. Families will be notified by letter, email, and/or text alerts based on their preference of communication. Negative balances of more than $20.00, not paid prior to the end of month will be turned over to the superintendent or designee for collection. Options may include: collection agencies, small claims court or any other legal method permitted by law.

Unpaid Student Meals Account

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

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 school 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 was communicated to households and staff will be retained.

Approved:  10-9-17                              
Reviewed:  5-14-18                              
Revised:  7-8-19, 9-13-22        

Elementary and middle school students living more than two miles from their designated school attendance center and high school students living more than three miles from their designated attendance center shall receive transportation to and from their attendance center at the expense of the school district.

Transportation of students who require special education services 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 weighted funds or IDEA federal funds designated for special education purposes.

Transportation of a student to and from a special education support service is a function of that service, and shall be specified in the individualized education program (IEP) or the individualized family service plan (IFSP).  When the IEP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district will provide one or more of the following transportation arrangements for instructional services and the AEA for support services:

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

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, shall be reimbursed at the rate per mile set by law.

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

Approved:                  
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  07-01-92, 9-13-22                                      

All persons utilizing school district transportation shall conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school district vehicle driver and the other passengers.

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

Students and employees who fail to behave in an orderly manner may be subject to disciplinary measures.  Other persons who fail to behave in an orderly manner may be asked to leave the school district transportation and may no longer be permitted to use the school district transportation.  The building principal has the authority to suspend transportation privileges for students or employees or implement other appropriate discipline.

The board supports the use of video cameras on school vehicles used for transportation to and from school as well as for field trips, curricular or extracurricular events, and other events.  The video cameras will be used to monitor behavior and may be used as evidence in a student or employee disciplinary proceeding or in determining appropriate consequences for other individuals.  The video recordings will be maintained as required by state and federal law.

Approved:  07-01-92             
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22                                                       

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

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

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

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

Approved:                              
Reviewed:  11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised:  7-1-92, 9-13-22                                                      

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

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

Approved:  7-1-92                 
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22                                                       

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 shall obtain the permission of the superintendent prior to being transported by the school district.

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

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

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

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

Approved:  7-1-92                 
Reviewed:  11-09-99, 11-12-02, 12-12-05, 01-15-09, 06-12, 5-14-18
Revised:  08-13-12, 9-13-22                                                  

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

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

Approved:  7-1-92                 
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22                                                       

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

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

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

Employees shall be responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.

All school district personnel and designees must wear seat belts while operating school district and private vehicles for school district functions.  All school district personnel must use the tire protective cage when inflating or deflating a tire used on school district buses and tractors.

Approved:  07-01-92             
Reviewed:  10-09-95, 11-9-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22                                                       

School district buses will not operate when weather conditions due to fog, rain, snow, ice or other natural elements make it unsafe to do so.  Because weather conditions may vary throughout 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 may be assisted by the actual on location decisions and reports of the drivers.

Several drivers each year may be specially designated to report weather and road conditions via the bus communication system, when requested to do so.  Other drivers and students will be notified by commercial radio, local television stations, and school district alerts when school is cancelled or temporarily delayed.  When school is cancelled because of weather anywhere in the school district, all schools will be closed.

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial radio, local television stations, and school district alerts.  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.

When, in the judgment of the driver, weather conditions are so poor as to present a hazard when loading or unloading students, the driver will radio the superintendent for instructions.  If the superintendent is not available, the driver will exercise the best judgment under the circumstances to address the situation.

Approved:                  
Reviewed:  10-09-95, 11-09-99, 11-12-02, 06-11-12, 5-14-18
Revised:  03-09-09, 08-13-12, 9-13-22

The board recognizes that it has a role in reducing environmental pollutants and in assisting students and others be free from pollutants that may impact their respiratory health.  Unnecessary vehicle idling emits pollutants and wastes fuel.  Therefore, the board encourages all individuals operating school district vehicles to limit the time the vehicle is idling.

Approved:  9-13-22               
Reviewed:                       
Revised:     

The school district shall utilize three-point lap-shoulder belts on school district buses as required by state law.  All three-point lap-shoulder belts available on school district buses will be used by passengers when the vehicle is in any non-stationary gear.

All students will receive instruction on the proper use of seat belts during the twice annual bus safety drills.  Students who may require assistance in using seat belts should ask the bus driver for help, so that all students are safely belted in their seat before the bus is in motion. Drivers will announce prior to the bus leaving that each student needs to be in their seat with the seat belt fastened.

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

Approved:  9-13-22               
Reviewed:                       
Revised:     

713R.1

Responsible Technology Use & Social Networking - Regulation

General

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

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

Prohibited Activity and Uses

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

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

Other Technology Issues

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