PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES
The school district's non-instructional services and business operations assist in the delivery of the education program and include, but are not limited to, transportation, the school lunch program, and child care. The board, as it deems necessary, will provide additional non-instructional services to support the school district’s education program. It shall be the goal of the board to provide non-instructional services and to conduct its business operations and use of public funds in an efficient manner
Appropriate Use of Public Funds
Public Purpose
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. This is a requirement of the Iowa Constitution.
All funds received by the District are considered public funds and must be used to support the educational mission of the District. The best test to use when determining whether the expenditure is appropriate is called the “public scrutiny test.” The test is simple and merely asks whether the tax-paying public would view the expenditure as necessary to support public education. If you are already questioning whether the expenditure is appropriate, it may very well not be appropriate. Contact your supervisor if you have any questions about appropriate expenses.
The Board supports appropriate expenditures of District funds for 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 District, thus assisting in creating a more productive learning environment. The following are considered appropriate expenditures provided they are awards or tokens from the District; NOT from the department or building level:
1. Food items, refreshments, and/or mementoes from the District for employee recruitment or recognition for service to the District
2. District retirement appreciation function and or item to recognize retiring employees
3. recognition item upon the end of service by a Board member
4. volunteer appreciation; District event
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 District awards or tokens of recognition shall be determined by the Superintendent/ designee in advance and shall be paid for with “central” 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 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.
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 Central Decatur School District and that the purchase should be sales tax exempt. If the restaurant is unable to comply and the purchase is within the 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 District employees when using public funds. The following list is intended to provide examples and may not be all inclusive.
FOOD AND REFRESHMENTS
A. Alcohol
The purchase of alcohol is never an acceptable use of public monies.
B. 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.
3. Tips for meals are allowed but should not exceed 15%.
The Food Purchase Authorization Form must be completed and included with the food purchase receipt(s). All food receipts must be itemized.
C. Board of Education Meetings
The Board of Education 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.
D. 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 of Education meetings (Item C), and public areas (Item H)), coffee and beverages shall not be purchased with public funds.
E. Employee Break Room Supplies
Public funds should not be used to stock supplies such as plastic ware and paper products in employee break rooms. A voluntary collection can be made from those who desire to have such supplies.
F. 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.
G. Acceptable Occasions
The Superintendent may determine that the serving of food or refreshments is appropriate for selected occasions. The annual retirement reception for all District employees is one example.
H. Public Areas
In some cases, a building or part of a building is routinely open to the public for conducting District business. The Superintendent’s Office and school administrator’s offices are such locations. Having refreshments of 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.
I. 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
A. 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.
B. 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
A. 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 to be in the best interests of the District. The District will provide a memorial in the amount of $30 to the Central Decatur Community Foundation in memory of immediate family members – Mother, Father, Sister, Brother. Written expressions of condolence are encouraged for all other occasions where flowers are not appropriate.
B. Individual Achievements
Unless they are part of an award or graduation ceremony, flowers are not appropriate for individual achievements.
C. 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
A. District Awards and Recognitions
At times, awards or recognitions are appropriate for presentation to District staff for years of service. District awards or recognitions shall be determined by the Superintendent/ designee in advance and shall be paid for with District funds. Public funds should not be used for the purchase of department or building level staff awards or recognitions.
B. External Awards and Recognitions
At times, awards are appropriate for presentation to people (e.g., volunteers) or organizations external to the District. External awards or recognitions shall be determined by the Superintendent/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
A. Holiday Decorations
Office holiday decorations shall not be purchased with public funds.
B. Holiday Cards
Holiday cards shall not be purchased with public funds.
C. 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 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. General principles governing the appropriate use and management of Student Activity Funds is found within the District’s Secondary School Activity Fund Accounting Manual on the District’s website
INTERNAL CONTROLS AND WHISTLEBLOWER
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, chief financial officer, business manager and board secretary [or designee] 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 their immediate supervisor, the superintendent, the business manager, or the human resources director. 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 about a potential financial impropriety 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.
As the elected leader of the board, the board president shall manage the board and related actions including board meetings, analysis of information related to concerns and/or complaints, and all communication internally and externally to the district.
Upon approval of the board, the superintendent [or designee] 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.
ADMINISTRATIVE REGULATIONS REGARDING INTERNAL CONTROL PROCEDURES AND WHISTLEBLOWER COMPLAINTS
Fraud, financial improprieties, or irregularities include but are not limited to:
The superintendent [or designee] 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.
The employee bringing forth such actions in good faith to their immediate supervisor, the superintendent, the business manager, or the human resources director may not be discharged, threatened, or otherwise discriminated against regarding the employee’s compensation, terms, conditions, location, or privileges of employment. The employee must exercise sound judgment to avoid baseless allegations. An employee who intentionally files a false report of wrongdoing will be subject to disciplinary action.
If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, or board vice president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel. The final disposition of the matter and any decision to file or not file a criminal complaint or to refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with district legal counsel. The results of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate right to know until the results are made public.
DEPOSITORY OF FUNDS
Each year at its annual meeting, the board shall designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The maximum deposit amount to be kept in the depository shall be stated in the resolution. The amount stated in the resolution must be for all depositories and include all of the school district's funds. It shall be the responsibility of the board secretary to include the resolution in the minutes of the meeting.
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 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.
FINANCIAL RECORDS
Financial records of the school district shall be maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law. School district monies shall be received and expended from the appropriate fund and/or account. The funds and accounts of the school district may include, but will not be limited to, the following:
Governmental fund type:
• Management levy fund
• Public education and recreation levy fund
• Student activity fund
• Physical plant and equipment levy fund
Proprietary fund type:
• School nutrition fund
• Child care fund
Fiduciary funds:
• Expendable trust funds
• Nonexpendable trust funds
• Agency funds
• Pension trust funds
Account groups:
As necessary the board may, by board resolution, create additional funds within the governmental, proprietary and fiduciary fund types. The resolution shall state the type of fund, name of the fund, and purpose of the fund.
The general fund is used primarily for the education program. Special revenue funds are used to account for monies restricted to a specific use by law. Proprietary funds account for operations of the school district operated similarly to private business, and they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis. Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity. The account groups are the accounting records for fixed assets and long-term debt.
GOVERNMENTAL FUND BALANCES
General
The board strives to maintain adequate fund balances and reserves in order to:
Reporting Fund Balances
The board shall engage in accounting and financial reporting procedures in compliance with the Governmental Accounting Standards Board’s Statement No. 54 (“GASB 54”).
Pursuant to GASB 54, governmental fund balances shall be identified for purposes of reporting as one of the following types of funds:
Governmental fund balances shall first be distinguished based upon whether the fund balance is nonspendable, as defined above, and then shall be distinguished based upon whether the fund balance is restricted, classified, assigned or unassigned, all as defined above.
Governmental fund balances shall be identified at the highest category of identification possible, regardless of whether the fund balance also fits into a lower category of identification (i.e., a PPEL fund balance should be reported as “restricted,” even if a separate Board action “committed” a portion of the PPEL fund balance to a specific purpose).
Governmental fund balances identified as committed fund balances after the end of the fiscal year, the amount shall be reflected as assigned on the balance sheet for that year.
Authority to Commit or Assign Fund Balances
The Board shall have the authority to determine whether a governmental fund balance in the District’s general fund is committed and/or assigned, both as defined above. The Board delegates to the [superintendent and/or the Board secretary] the authority to assign a fund balance in the District’s general fund to be used for a specific purpose.
The Board shall take formal board action prior to committing a fund balance, modifying the commitment of a fund balance or removing the commitment of a fund balance. The Board shall approve by a majority vote the commitment of a fund balance, the modification of the commitment of a fund balance and the removal of the commitment of a fund balance. The Board shall take action to commit a fund balance prior to the end of each fiscal year in which the original committed amount is determined. The Board may take action to commit a fund balance without determining the exact amount of the committed fund balance prior to the end of the fiscal year, provided the intended committed purpose is identified prior to the end of the fiscal year and the exact amount of the committed fund balance is determined after the end of the fiscal year.
Spending Fund Balances
Pursuant to GASB 54 and absent any other specific direction in place at the District, the District shall spend and/or reduce governmental fund balances in the following order: restricted fund balance, committed fund balance, assigned fund balance and unassigned fund balance.
The District seeks to maintain the highest possible credit ratings for all categories of short- and long-term general obligation and revenue bond debt that can be achieved. Sound fiscal management practices of all management and timely reporting to the board of directors are required in order to achieve the highest possible credit rating.
Debts issued by the District shall fund capital improvement projects. The District shall include in the financing budget the sum of all expected costs necessary to complete the capital improvement project plus all bonding related costs, offset by any cash on hand in the Capital Projects Fund. All costs necessary to complete the capital improvements project includes, but is not limited to, actual cost of construction, engineering, architectural, construction management and similar services, site and right of way acquisition, site replacement and landscaping, parking facilities as necessary, and all furnishings, fixtures & equipment necessary to occupy and use the capital improvement as intended.
The District is committed to full and complete financial disclosure, and to fully cooperate with ratings agencies, institutional and individual investors, other levels of government, and the general public to share comprehensive and accurate financial information. The district is also committed to meet secondary or continuing disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities Exchange Commission.
The official statements accompanying debt issues, certified annual financial reports, annual fiscal audits, and continuing disclosure statements will meet the standards articulated by the appropriate regulatory body, including but not limited to, Government Accounting Standards Board (GASB), Generally Accepted Accounting Principles (GAAP), the Securities Exchange Commission (SEC), and Internal Revenue Service (IRS). The District may hire a consultant firm to assist with continuing disclosure statements as required by the state and federal regulatory bodies. Any significant financial reports affecting or commenting upon the District will be forwarded to rating agencies and any material events will be reported.
The issuance of securities subjects the District to regulation and risk regarding disclosure provided to investors. The District is committed to providing timely, accurate and complete disclosure. The District shall assess the risk based on the type of security being issued and the type of offering contemplated, and shall hire third-party professionals, experts in their field, to assist the District with the bond sale process and assist with risk mitigation. In the event that the District is selling securities in a full public offering, the District shall engage legal counsel (whether Bond Counsel, Disclosure Counsel or both) whose engagement shall include an opinion (often called a 10b-5 opinion) regarding the accuracy and completeness of the offering materials (often called the bond official statement). Bond Counsel’s legal opinion shall cover all material legal and tax-related representations of the District.
The District shall weigh the merits and costs of hiring other third party professionals, including financial advisors, underwriters, bank trustees, registrar & paying agent and continuing disclosure dissemination agents on a case by case basis. The District notes that each potential professional offers specific skill set not generally available to the District that may be advantageous to the District with respect to the specific offering being contemplated.
Annual Audit
The District notes that the dissemination of timely audited financial statements is a critical factor in developing and maintaining relationship of trust with investors and rating agencies. To that end, the Treasurer shall take all steps necessary to procure an audited financial statement that can be made publicly available to investors, regulators and the Auditor of the State of Iowa, within 180 days of the end of each fiscal year. Requests for waivers of this timeline by auditor firms shall be rejected unless it can be determined that the reason for the request for timeline extension is (a) a result of actions taken by the District, (b) failure of the District to provide timely information to the auditor, or (c) events outside of the control of the auditor or the District, such as acts of God, labor disruption, declaration of war etc.
The District may consider financings that include: sealed bid public offerings, negotiated public offerings, private placements and direct bank loans. With each financing, the Treasurer shall evaluate, for each potential financing structure, the costs associated, the likely interest rates, the likelihood of success, the time required for completion, the amount of staff and Board of Directors time required for completion, and the risk if interest rates move. Based on this evaluation, the Treasurer shall prepare a recommendation regarding the offering structure to be pursued, and shall retain professionals sufficient to ensure that said offering structure can be pursued as efficiently as possible, with as little risk to the District as can be reasonably incurred. The Treasurer shall have the authority to execute agreements on behalf of the District to retain third party professionals, as necessary, in order to execute the sale of securities, other than the Board of Directors shall approve all resolutions and related documents committing the District to sell and issue securities.
No zero-coupon bonds shall be authorized or issued.
No capitalized interest shall be used other than to capitalize the interest cost between the date of issuance of the bonds and the beginning of the following fiscal year, if a levy has not been put in place at the time of bond issuance sufficient to fund interest cost on bonds prior to the start of the following fiscal year.
All bonds shall be fixed-rate. Draw-down bond anticipation project notes, maturing not later than six months after completion of construction of the Project for which the note was incurred, may be issued with a variable interest rate tied to an index that is regularly reported that can be independently verified.
No variable rate, auction rate or other short-term obligations (other than bond anticipation notes).
No swaps or interest rate lock agreements may be entered into.
The District notes that there may be instances where it is in the District’s advantage to lock an interest rate on one particular date for an obligation that will occur on another date, more than 90 days later (a “forward purchase bond”). A forward purchase bond may be issued with a fixed interest rate, so long as the forward purchase obligation cannot be terminated by either party. No collateral or cash investment shall be available to be provided as security toward any forward purchase bond.
No obligation may be issued that could be interpreted to be an investment and that is not permitted under Iowa Code Chapter 12B or 12C.
No derivative bond structures shall be considered.
General Obligation debt shall mature in not more than 20 years from original issuance.
All outstanding general obligation debt shall have an average maturity at all times of not greater than 12 years. In the event where bonds from one election are to be sold in multiple sales over multiple years, the weighted average maturity shall be calculated based on the entire principal amount outstanding upon completion of the bond sales associated with the referendum.
Debt issued wrapped around existing debt shall be permitted.
No working capital financing should be required so long as the District is in compliance with its unassigned general fund and restricted cash flow reserve policies herein. In the extreme instance where (a) changes in resources occur during a year in which levies are previously certified and cannot be amended, and (b) changes in budgetary expenditure practices cannot be made due to the previous commitment to employee contracts and supplies purchases, a cash flow borrowing may be incurred, with the final maturity not longer than the expected date on which all revenues due to the District for said budget year are in hand. Working capital financing may not be used as a means of funding structural deficits in the general operating fund. Interest expenses of the cash flow borrowing are a cost to the general fund. SBRC spending authority shall be sought to reimburse the District for any cash flow borrowing costs associated with the working capital borrowing.
Revenue Bonds may be issued secured by the Secure an Advanced Vision for Education (“SAVE”) sales tax (the “Tax”)
Prior to issuing revenue bonds, the District shall prepare a comprehensive cash-flow estimate of the Tax that includes reasonable assumptions regarding enrollment and statewide available revenue per student (RevPS). If enrollment declines are reasonably expected, the collections from the sales tax shall be adjusted downward to reflect the decline, and coverage shall be based on the adjusted income. The cash flow must ensure that, with the proposed bonds to be issued, cash balances of the Tax fund remain positive over the life of the proposed bonds using a no-growth RevPS assumption. If cash flows cannot remain positive factoring in the proposed bonds and all other items to be funded from the Tax, then the proposed bonds shall not be issued.
Senior lien Revenue Bonds must assume coverage of at least 1.20x based on income available at the time of issuance. No inflation may be assumed in sales tax income unless provided for by statute. Subordinate lien Revenue Bonds may be issued with coverage lower than 1.20x. Revenue Bonds must be repaid within the life of the Tax, and shall not have an average maturity of longer than 10 years. A fully funded reserve fund (as that term is allowed by the IRS) is required on all publicly offered revenue bonds; bonds issued in a private placement with a sophisticated investor may exclude a reserve fund if permitted by that investor.
Refundings
Periodic reviews of all outstanding debt will be undertaken to determine refunding opportunities. Refunding will be considered (within federal tax law constraints) if and when there is a net economic benefit of the refunding or the refunding is essential in order to release restrictive bond covenants, which affect the operations and management of the District.
Advance refundings for economic savings will be undertaken either (a) when a net present value savings of at least four percent of the refunded debt can be achieved; or (b) if the escrow structure results in a material negative arbitrage (i.e., the cost of the escrow is more expensive than the permitted cost of the escrow using then-current IRS rules), the net present value savings must be at least 5% of the refunded debt. Current refundings, which produce a net present value savings of less than 3% 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.
The District will maintain a system of record-keeping, reporting, and compliance procedures, with respect to all federal tax requirements which are currently, or may become, applicable throughout the lifetime of all bonds in accordance with all arbitrage rules and rebate requirements.
Such issues of compliance to review should include, but are not limited to
CASH IN SCHOOL BUILDINGS
The amount of cash that may be kept in the school building for any one day shall be sufficient for that day's operations. Funds raised by students shall be kept in the central office for a maximum of one day and then deposited in the student activity fund.
A minimal amount of cash shall be kept in the central administration office at the close of the day. Excess cash shall be deposited in the authorized depository of the school district.
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:
It shall be the responsibility of 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 shall be apprised of the proposed budget for the school district. Prior to the adoption of the proposed budget by the board, members of the school district community shall have an opportunity to review and comment on the proposed budget. A public hearing for the proposed budget of the board shall be held each year in sufficient time to file the adopted budget no later than April 15.
The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget shall be published in a newspaper designated for official publication in the school district. It shall be the responsibility of the board secretary to publish the proposed budget and public hearing information at least ten days prior to the public hearing.
The board shall adopt and certify a budget for the operation of the school district to the county auditor by April 15. It shall be the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities.
The board may amend the budget for the fiscal year in the event of unforeseen circumstances. The amendment procedures shall follow the procedures for public review and adoption of the original budget by the board outlined in these policies.
INVESTMENTS
School district funds in excess of current needs shall be invested in compliance with this policy. The goals of the school district's investment portfolio in order of priority are:
In making investments, the school district shall exercise the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program.
School district funds are monies of the school district, including operating funds. "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt. When investing operating funds, the investments must mature within three hundred and ninety-seven days or less. When investing funds other than operating funds, the investments mature according to the need for the funds.
The board authorizes the treasurer to invest funds in excess of current needs in the following investments:
It shall be the responsibility of the treasurer to oversee the investment portfolio in compliance with this policy and the law.
It shall be the responsibilities of the treasurer to bring a contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval. The treasurer shall also provide the board with information about and verification of the outside person's fiduciary bond. Contracts with outside persons shall include a clause requiring the outside person to notify the school district within thirty days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the school district and to provide the documents necessary for the performance of the investment portion of the school district audit. The compensation of the outside persons shall not be based on the performance of the investment portfolio.
The treasurer shall be responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction activity, and current investments including the percent of the investment portfolio by type of investment and by issuer and maturities. The report shall also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio. It shall also be the responsibility of the treasurer to obtain the information necessary to ensure that the investments and the outside persons doing business with the school district meet the requirements outlined in this policy.
It shall be the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor, and outside persons doing investment business with the school district.
It shall also be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices. The investment practices shall be designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process, and address the capability of the management.
GIFTS - GRANTS - BEQUESTS
The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district. The board shall have sole authority to determine whether a gift, grant or bequest furthers the interests of the school district.
Gifts, grants, and bequests shall be approved by the board. Once a gift, grant or bequest has been approved by the board, a board member or the superintendent may accept the gift, grant or bequest on behalf of the school district.
Gifts, grants, and bequests once accepted on behalf of the school district shall become the property of the school district. Gifts, grants, and bequests shall be administered in accordance with terms, if any, agreed to by the board.
STUDENT ACTIVITIES FUND
Revenue raised by students or from student activities shall be deposited and accounted for in the student activities fund. This revenue is the property of and shall be under the financial control of the board. 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 superintendent. They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.
It shall be the responsibility of the superintendent's secretary to keep student activity accounts up-to-date and complete.
Any unencumbered class or activity account balances will automatically revert to the activity fund when a class graduates or an activity is discontinued.
PURCHASING – BIDDING
The board supports economic development in Iowa. Purchases by the school district will be made in Iowa for Iowa goods and services from a locally-owned business located within the school district or from an Iowa-based company which offers these goods or services if the cost and other considerations are relatively equal and they meet the required specifications.
All Projects
It shall be the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action. The superintendent shall have the authority to authorize purchases without competitive bids for goods and services costing under $5,000 without prior board approval. For all purchases for goods and services costing over $5,000, the superintendent shall competitive quotes or bids as appropriate and shall submit to the board for its review.
The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories or attachments with an estimated cost of $50,000 or more.
Public Improvement Projects
For goods and services utilized in public improvement projects, as defined under Iowa law, costing $57,000 or less, the superintendent shall receive quotes of the goods and services to be purchased prior to approval of the board.
For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $57,000 and less than $139,000, the superintendent shall receive competitive quotes of the goods and services to be purchased prior to approval of the board.
For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $139,000, the superintendent shall receive competitive sealed bids of the goods and services to be purchased prior to approval of the board, including construction contracts and school buses.
The purchase will be made from the lowest responsible bidder based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, and other factors deemed relevant by the board. When making purchases for school supplies and equipment, the district will make a reasonable effort to purchase locally if the cost is within 10%.
The board and the superintendent shall have the right to reject any or all bids, or any part thereof, and to re-advertise. The board will enter into such contract or contracts as the board deems in the best interests of the school district.
The procurement of all supplies, equipment, and services shall be initiated by the issuance of an official purchase order authorized by the superintendent or by the superintendent’s designee and signed by an authorized staff member. Only those supplies, equipment, and services procured by formal contract shall be exempt.
PAYMENT FOR GOODS AND SERVICES
The board authorizes the issuance of warrants for payment of claims against the school district for goods and services. The board will allow the warrants after the goods and services have been received and accepted in compliance with board policy and the claims audited by the board.
Claims for items pursuant to the terms of a written contract approved by the board, such as payment of freight, athletic officials, express, postage, printing, water, lights, telephone, rents, and payment of salaries may be paid by the board secretary prior to formal audit and approval by the board. In addition, the secretary, upon approval of the board president, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D., and other verified bills filed with the secretary when the board is not in session prior to payment of these claims and prior to audit and approval by the board. The board secretary shall examine the claims and verify bills.
The secretary shall determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district. It shall be the responsibility of the secretary to bring claims to the board for approval. Thereafter, paid claims shall be entered on record in the regular minutes of the secretary.
The board president and board secretary may each sign warrants by use of a signature plate or rubber stamp corresponding to their own signature, but the board secretary shall neither sign nor stamp on behalf of the board president. If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president. If the board secretary is unavailable to personally sign warrants, the central office assistant may sign on behalf of the board secretary.
FINANCIAL REPORTS
The board secretary shall report to the board each month the receipts, disbursements, and balances of the various funds. This report shall be in written form and sent to the board with the agenda for the board meeting.
Each month the schedule of bills allowed by the Board of Directors shall be published in a newspaper designated as a newspaper for official publication by the board secretary. Annually, the total salaries paid to employees regularly employed by the school district shall also be published in a newspaper designated as a newspaper for official publication.
The board shall cause to have published the proceedings of each regular or special meeting after the adjournment of such meetings. The secretary shall furnish a copy of the proceedings within two (2) weeks following the adjournment of the meeting.
AUDIT
To review the funds and accounts of the school district, the board shall employ an auditor to perform an annual audit of the financial affairs of the school district. The superintendent shall use a request for proposal procedure in selecting an auditor. The administration shall cooperate with the auditors. Such annual audit reports shall remain on permanent file in the central office of the school district.
CARE, MAINTENANCE AND DISPOSAL OF SCHOOL DISTRICT RECORDS
School district records shall be housed in the central administration office of the school district. It shall be the responsibility of the superintendent to oversee the maintenance and accuracy of the records. The following records shall be kept and preserved according to the schedule below:
|
• |
Secretary's financial records |
Permanently |
|
• |
Treasurer's financial records |
Permanently |
|
• |
Minutes of the Board of Directors |
Permanently |
|
• |
Annual audit reports |
Permanently |
|
• |
Annual budget |
Permanently |
|
• |
Permanent record of individual pupil |
Permanently |
|
• |
Records of payment of judgments against the school district |
20 years |
|
• |
Bonds and bond coupons |
10 years |
|
• |
Written contracts |
10 years |
|
• |
Cancelled warrants, check stubs, bank statements, bills, invoices, and related records |
5 years |
|
• |
Recordings of closed meetings, except if matters are in litigation. |
1 year |
|
• |
Program grants |
Determined by the grant |
|
• |
Non-payroll personnel records |
7 years |
|
• |
Payroll records |
3 years |
Employees' records shall be housed in the central administration office of the school district. Employee records shall be maintained by the superintendent, the building administrator, the employee's immediate supervisor, and the board secretary.
An inventory of the furniture, equipment, and other non-consumable items other than real property of the school district shall be conducted annually under the supervision of the superintendent. This report shall be filed with the board secretary. A perpetual inventory shall be maintained on consumable property of the school district.
The permanent and cumulative records of students currently enrolled in the school district shall be housed in the administration office of the attendance center where the student attends. Permanent records must be housed in a fireproof vault. The building administrator shall be responsible for keeping these records current. Records of students who have graduated or are no longer enrolled in the school district shall be housed in the High School administration office. These records will be maintained by the high school principal.
The superintendent may electronically store and/or back-up or use any other reliable mass storage method to preserve school district records and may destroy paper copies of the records if they are more than three years old.
Intangible Assets Policy
I. Definition of Intangible Assets
A. Intangible Assets
Intangible assets are assets that are:
(1) Identifiable – Either the assets:
(a) Can be separated or divided from the District and sold, transferred, licensed, rented or exchanged; or
(b) Arose from some legal right (i.e., a contractual right), regardless of whether those rights are separable or dividable;
(2) Lacking physical substance;
(3) Non-financial in nature – The assets are not in a monetary form, such as cash or investment securities; and
(4) Possessing a useful life that extends beyond a single financial reporting period.
Examples of intangible assets include the following:
(1) Easements or land use rights (i.e., water rights, timber rights and mineral rights);
(2) Patents, trademarks and copyrights; and
(3) Computer software or websites that are purchased, licensed or internally generated.
Examples of assets that are not intangible assets for purposes of this Policy include only the following:
(1) Assets acquired or created primarily for purposes of obtaining income or profit, as these are considered investment assets;
(2) Assets from capital lease transactions reported by lessees, except licensing agreements to lease commercially available computer software; and
(3) Goodwill established or created between the District and another entity.
B. Outlays Associated with Internally Generated Intangible Assets
Intangible assets that are generated or created internally likely have outlay expenses associated with the generation or creation. Intangible assets are considered to be generated or created internally if they are:
(1) Created by the District;
(2) Created by a third-party contracted by the District; or
(3) Acquired by the District from a third-party and require more than minimal incremental effort on the part of the District to begin to achieve the expected level of service capacity.
C. Outlays Associated with Internally Generated Computer Software
Computer software that is generated or created internally likely has outlay expenses associated with the generation or creation. Computer software is considered to be generated or created internally if it is:
II. Measuring of Intangible Assets
A. Threshold for Capitalization of Intangible Assets
The District shall adopt an intangible asset capitalization threshold policy to govern the amount at and above which intangible assets must be reported in the District’s annual reporting statements and audits. More specifically, the policy shall provide a threshold to be applied to individual intangible assets and shall prohibit the aggregation of items, including intangible assets and outlays, to meet the threshold. The policy shall be approved by the Board of Education prior to its adoption.
B. Recognition of Intangible Assets
The District shall record individual intangible assets exceeding the threshold amount outlined in the District’s intangible asset capitalization threshold policy as follows:
III. Accounting for Intangible Assets
A. Intangible Assets
Intangible assets exceeding the threshold shall be accounted for as capital assets. Therefore, all financial requirements concerning capital assets, including, but not limited to, all accounting and reporting requirements, such as those associated with recognition, measurement, presentation and disclosure, shall be followed.
B. Outlays Associated with Internally Generated Intangible Assets
Outlays from internally generated intangible assets exceeding the threshold shall not be accounted for as capital assets until they are identifiable and the “specified conditions criteria” have occurred (see below). Outlays exceeding the threshold not meeting these requirements and/or incurred prior to these criteria occurring shall be accounted for as an expense when the expense is incurred.
Outlays from internally generated intangible assets exceeding the threshold shall be accounted for as capital assets if they occur after such time as:
(a) Determination of the specific objective of the project and the nature of the service capacity that is expected to be provided by the intangible asset upon completion of the project;
(b) Demonstration of the technical or technological feasibility for completing the project so that the intangible asset will provide its expected service capacity; and
(c) Demonstration of the current intention, ability, and presence of effort to complete or, in the case of a multiyear project, continue development of the intangible asset.
C. Outlays Associated with Internally Generated Computer Software
Outlays from internally generated computer software developed by the District or by a third-party contracted by the District exceeding the threshold shall be accounted for as follows:
(1) During the preliminary project stage, all outlays exceeding the threshold shall be accounted for as an expense when the expense is incurred. The preliminary project stage involves the conceptual formulation and evaluation of alternatives, the determination of the existence of needed technology and the final selection of alternatives for development of the software.
(2) During the application development stage, outlays that occur before the specified conditions criteria have occurred and exceed the threshold shall be accounted for as an expense when the expense is incurred; outlays that occur after the specified conditions criteria have occurred and exceed the threshold shall be accounted for as capital assets; and outlays that occur after the computer software is substantially complete and operational and exceed the threshold shall be accounted for as an expense when the expense is incurred. The application development stage involves the design of the chosen path, including, but not limited to the purchase of the software or license; the software configuration and the software interfaces; the coding; the installation to hardware; the testing; any minor modifications made to the software before it is placed into operation; and the data conversion, if such was deemed necessary in order to make the software operational.
(3) During the post-implementation and operation stage, all outlays exceeding the threshold shall be accounted for as an expense when the expense is incurred. The post-implementation and operation stage includes the data conversion, if such was not deemed necessary during the application development stage in order to make the software operational; the application training; and the software maintenance.
Outlays from internally generated computer software extensively modified by the District or by a third-party contracted by the District exceeding the threshold shall be accounted for as follows:
(1) All outlays from the modification of computer software exceeding the threshold shall be accounted for as capital assets if the one of the following conditions exist:
(a) The modification causes an increase in the functionality of the software (the software is able to perform tasks that it was previously incapable of performing);
(b) The modification causes an increase in the efficiency of the software (the software offers an increased level of service without the need for an increased performance of tasks); or
(c) The modification extends the estimated useful life of the software.
(2) All outlays from the modification of computer software exceeding the threshold shall be accounted for as an expense when the expense is incurred if none of the above conditions exists.
IV. Amortization of Intangible Assets
In amortizing an intangible asset that is capitalized because it exceeds the threshold and meets the requirements above, the following general rules shall apply:
(1) The useful life of an intangible asset generally shall be estimated. Therefore, the intangible asset has a determinable useful life, even if it must be estimated, and shall be amortized using the straight-line method.
(2) The useful life of an intangible asset that arises from and is limited by contractual or other legal rights shall not exceed the period of the intangible asset’s service capacity provided under the contract or other legal provision. Therefore, the intangible asset has a determinable useful life, even if it must be estimated, and shall be amortized using the straight-line method.
(3) The useful life of an intangible asset that is not limited by any legal, contractual, regulatory, technological or other factors shall be indefinite. Therefore, the intangible asset has no determinable useful life and shall not be amortized.
In considering changes in circumstances that affect the amortization of an intangible asset, the following rules shall apply:
(1) An intangible asset that arises from and is limited by contractual or other legal rights shall take into consideration contract renewal periods for purposes of determining its useful life and its amortization schedule only if the following requirements are met:
(a) There is evidence that the District will seek and be able to achieve contract renewal; and
(b) The anticipated outlay for contract renewal is nominal in relation to the level of service capacity obtained by the contract renewal.
(2) An intangible asset that was once not limited by any legal, contractual, regulatory, technological or other factors, but now is limited by such factors due to changes in conditions, shall be tested for impairment because the expected duration of the useful life of the asset has changed, and then the following rules shall apply:
(a) If an impairment is determined not to exist, the intangible asset has a determinable useful life and shall be amortized using the straight-line method.
(b) If an impairment is determined to exist, the following must occur:
(i) The loss due to the impairment shall be accounted for as a loss;
(ii) The intangible asset has a useful life that must be estimated and is determinable; and
(iii) The carrying value, or the value remaining after accounting for the impairment, shall be amortized using the straight-line method over the remaining estimated useful life.
V. Selling or Disposing of Intangible Assets
In selling or disposing of intangible assets, the District shall calculate and report a gain or loss on the sale or disposal. The gain or loss shall be calculated by subtracting the net book value, which consists of the historical cost less any accumulated amortization, from the net amount realized on the sale or disposal.
VI. Application of Policy
The requirements of this Policy shall apply to all financial statements covering periods beginning after June 30, 2009. Consequently,
The requirements of this Policy shall apply retroactively to intangible assets that were in existence from July 1, 1980, through June 30, 2009. However, the following intangible assets shall not be retroactively reported as capital assets:
(1) Intangible assets considered to have an indefinite useful life as of June 30, 2009;
(2) Intangible assets considered to be internally generated as of June 30, 2009;
(3) Outlays from internally generated computer software incurred in the application development stage on or prior to June 30, 2009;
(4) Any intangible asset held by a “Phase 3” District, characterized as such for purposes of implementing GASB Statement 34.
INSURANCE PROGRAM
The board will maintain a comprehensive insurance program to provide adequate coverage against major types of risk, loss, or damage, as well as legal liability. The board will purchase insurance at replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program shall be reviewed at least once every three years. Insurance will only be purchased through legally licensed Iowa insurance agents.
The school district may assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss does not significantly affect the operation of the education program or financial condition of the school district. Insurance of buildings, structures or property in the open will not generally be purchased to cover loss exposures below $ 1,000 unless such insurance is required by statute or contract.
The board may retain a private organization for fixed assets management services.
Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities shall be the responsibility of the superintendent. The fixed assets manager shall be responsible for maintaining the fixed assets management system, processing claims, and maintaining loss records.
SCHOOL FOOD SERVICE PROGRAM
The school district will operate a school lunch and breakfast program in each attendance center. The school food program services will include hot lunches through participation in the National School Lunch Program and supplementary foods for students during the school day. Students may bring their lunches from home and purchase milk or juice and other incidental items.
School food service facilities are provided to serve students and employees when school is in session and during school-related activities. They may also be used under the supervision of the superintendent for food service to employee groups, parent-teacher meetings, civic organizations meetings for the purpose of better understanding the schools, and senior citizens in accordance with board policy.
The school food service program is operated on a non-profit basis. The revenues of the school food service program will be used only for paying the regular operating costs of the school food service program. Supplies of the school food service program shall only be used for the school food service program.
The board will set, and periodically review, the prices for school lunches, breakfasts, and special milk programs. It shall be the responsibility of the superintendent to make a recommendation regarding the prices of school lunches, breakfasts, and milk. Employees, students, and others will be required to pay for meals consumed.
It shall be the responsibility of Food Service Director to administer the program and to cooperate with the superintendent and head cook for the proper functioning of the school food services program.
FREE OR REDUCED COST MEALS ELIGIBILITY
Students enrolled and attending school in the school district, who are unable to afford the special milk program, the cost or a portion of the cost of a school lunch, breakfast, and supplemental foods, will be provided school food program services at no cost or at a reduced cost.
It shall be the responsibility of the building principal to determine if a student qualifies for free or reduced cost school food services. Students, whom the principal believes are in need of proper nourishment will not be denied school food program services simply because the necessary paperwork has not been completed.
STUDENT SCHOOL TRANSPORTATION ELIGIBILITY
Elementary and middle school students living more than two miles from their designated school attendance center and high school students living more than three miles from their designated attendance center shall receive transportation to and from their attendance center at the expense of the school district.
Transportation of students who require special education services shall generally be provided as for other students, when appropriate. Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighted funds or IDEA federal funds designated for special education purposes.
Transportation of a student to and from a special education support service is a function of that service, and shall be specified in the individualized education program (IEP) or the individualized family service plan (IFSP). When the IEP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district will provide one or more of the following transportation arrangements for instructional services and the AEA for support services:
The school district is not required to provide reimbursement to parents who elect to provide transportation in lieu of agency-provided transportation.
A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile. The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable. It shall be within the discretion of the board to determine such conditions. Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district. Parents, who transport their children at the expense of the school district, shall be reimbursed at the rate per mile set by the state.
Transportation arrangements made with a neighboring school district shall follow the terms of the agreement. Students who choose to attend a school in a school district other than their resident school district, shall provide transportation to and from the school at their own expense.
OPERATION OF BUSES DURING INCLEMENT WEATHER
Buses owned and operated by the school district will not operate when weather conditions due to fog, rain, snow, ice or other natural elements make such operation unsafe. Because weather conditions may vary throughout the district and may change quickly, the best judgment will be used that is possible with the information available.
The final judgment as to when conditions are unsafe to operate will be made by the superintendent or the superintendent’s designee.
Commercial radio, television, web site and/or automated phone service will be used to notify employees and students when school is cancelled or temporarily delayed.
When, in the judgment of the bus driver, weather conditions are so poor as to present a hazard when loading or unloading students, the driver will radio the superintendent or the superintendent’s designee for instructions. If radio contact is not possible, the driver will proceed to the next stop which does not present a hazard and make telephone contact personally, with the assistance of a student rider, monitor or other person.
STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES
The board, in its discretion, may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.
Students participating in extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent. Students attending extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles.
Students, who are provided transportation in school district transportation vehicles for extracurricular events, shall ride both to and from the event in the school vehicle unless arrangements have been made with the building principal prior to the event. A student's parent may personally appear and request to transport the student home from a school sponsored event in which the student traveled to the event on a school district transportation vehicle.
It shall be the responsibility of the superintendent to make a recommendation to the board annually as to whether the school district shall provide the transportation authorized in this policy. In making the recommendation to the board, the superintendent shall consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.
TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS
The board has sole discretion to determine the method to be utilized for transporting non-resident and non-public school students. Non-resident students paying tuition may be, and resident students attending a non-public school accredited by the State Department of Education will be, transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation. Non-resident and non-public school students shall obtain the permission of the superintendent prior to being transported by the school district.
Parents of resident students who provide transportation for their children attending a non-public school accredited by the Iowa Department of Education will be reimbursed at the established state rate. This reimbursement shall be paid only if the school district receives the funds from the state. If less than the amount of funds necessary to fully reimburse parents of the non-public school students is received by the school district, the funds shall be prorated
The charge to the non-resident students shall be determined based on the students' pro rata share of the actual costs for transportation. The parents of these students shall be billed for the student's share of the actual costs of transportation. The billing shall be according to the schedule developed by the superintendent. It shall be the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.
Continued transportation of non-resident and non-public school students on a public school vehicle route will be subject to resident public school students' transportation needs. The superintendent shall make a recommendation annually to the board regarding the method to be used. In making a recommendation to the board, the superintendent shall consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district, and other factors deemed relevant by the board or the superintendent.
Non-resident and non-public school students shall be subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules or regulations developed by the school district regarding transportation of students by the school district.
TRANSPORTATION OF NON-SCHOOL GROUPS
School district vehicles may be made available to local non-profit entities which promote cultural. educational, civic, community, or recreational activities for transporting to and from non-school-sponsored activities within the state as long as the transportation does not interfere with or disrupt the education program of the school district and does not interfere with or delay the transportation of students. The local non-profit entity must pay the cost of using the school district vehicle as per the current fee schedule. Prior to making the school district transportation vehicle available to the local non-profit entity, the school bus signs shall be covered and the flashing warning lamps and the stop arm made inoperable.
Any use of school district vehicles by non-school groups shall be subject to the following guidelines:
1. Requests must be made a minimum of one week in advance. If the request interferes or conflicts with school district use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the administration.
2. Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.
3. The rental period will be negotiated directly with the administration.
4. Adult chaperones may be required to accompany the bus driver and riders.
5. All requests will be charged bus and driver fees.
6. Alcoholic beverages and nicotine products are prohibited on school district vehicles.
7. Whenever damage caused by vandalism or carelessness results, the group shall reimburse the school district for cost of repairs and may be denied further use of school district vehicles.
AGREEMENT FOR USE OF SCHOOL BUSES
Date of Request: _______________ Date Bus Needed: _______________
Bus Request: __________________________ Time Needed: __________________
Group Requesting: ___________________________________________
The use of the buses of the school district shall be in accordance with the following rules and regulations:
1. Use of the buses fees shall be assessed based upon the actual state transportation report cost per mile.
2. Driver feels shall be assessed based upon staff employees necessary and available, and at the actual driver contract cost per hour.
3. Requests must be made a minimum of one week in advance. If the request interferes or conflicts with school district use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the administration.
4. Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.
5. The rental period will be negotiated directly with the administration.
6. Adult chaperones may be required to accompany the bus driver and riders.
7. All requests will be charged bus and driver fees.
8. Alcoholic beverages and nicotine products are prohibited on school district vehicles.
9. Whenever damage caused by vandalism or carelessness results, the group shall reimburse the school district for cost of repairs and may be denied further use of school district vehicles 1. Requests must be made a minimum of one week in advance.
10. The person signing this agreement shall be financially responsible for all costs accrued.
(_____ Total Miles Traveled X _____ Cost per Mile) + (_____ Total Hours Traveled X _____ Hourly Cost of Driver) = _____ Total Bus Charge
Superintendent or Designee Group Representative
SCHOOL BUS SAFETY INSTRUCTION
The school district shall conduct school bus safe riding practices instruction and emergency safety drills once a year for students who utilize school district transportation. Each school bus vehicle shall have, in addition to the regular emergency safety drill, a plan for helping those students who require special assistance to safety during an emergency. This shall include, but not be limited to, students with disabilities. School district vehicle drivers are required to attend each safety drill. Employees shall be responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.
All school personnel and designees must wear seat belts while operating school and private vehicles for school functions. All school personnel must use the tire protective cage when inflating or deflating a tire used on school buses and tractors.