705.04 Expenditures for a Public Purpose

The board recognizes that school district funds are public funds, and as such, should be used to further a public purpose and the overall educational mission of the school community. The district is committed to managing and spending public funds in a transparent and responsible manner. Prior to making a purchase with public funds, an individual should be comfortable defending the purchase/reimbursement to the taxpayers in the district. If the individual is uncomfortable doing so, the purchase may not fulfill a public purpose and additional guidance should be sought before the purchase is made.

Individuals who have concerns about the public purpose of a purchase or reimbursement should utilize the district’s Internal Controls policy and regulation as a resource for questioning a purchase. Concerns should be reported to the superintendent and/or the board president.

The superintendent shall develop a process for approving expenditures of public funds. The board will review expenditures and applicable reports as necessary to ensure proper oversight of the use of public funds. To the extent possible, expenditures shall be pre-approved by the district prior to

expending the funds. Purchases of food and refreshment for district staff, even within district, should comply with the district’s Employee Travel Compensation policy, and all other applicable policies. All purchases/reimbursements shall comply with applicable laws, board policies and district accounting requirements.

Additional guidance regarding appropriate expenditures of school funds is provided in the regulation accompanying this policy

Legal Reference: Iowa Constitution Art. III, sec. 31;

Iowa Code §§ 68A.505; 279.8; 721.2.

281 I.A.C. 98.70

I.C. Iowa Code Description

Iowa Code § 279.8 Directors - General Rules - Bonds of Employees Iowa Code § 68A.505 Campaign Finance - Use of Public Money Iowa Code § 721.2 Misconduct in Office - Non Feloniuos Iowa Constitution Iowa Constitution

I.A.C. Iowa Administrative Code Description

281 I.A.C. 98 Education - Categorical Funding

Iowa Constitution Description

Iowa Constitution Art. III, § 31

Approved 11-15-23 Reviewed Revised

ddvorak@northl… Wed, 04/20/2022 - 08:45

705.04R1 Public Purpose and Recognition of Board of Directors, Employees & Volunteers

The Board of Directors recognizes and supports the principle that District funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees, contractors and volunteers, which are in addition to salaries and benefits authorized and/or specified in contract or policy and legitimate expense reimbursements which serve a legitimate public purpose.

The Board of Directors authorizes the expenditure of District funds for District officers, directors, employees, contractors and volunteers for the following purposes, as these are commonly-granted benefits 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.

When purchasing food and non-alcoholic beverages for directors, employees and volunteers, the cost of the items purchased shall be reasonable for the situation and not exceed the amounts specified, without specific authorization from the Board of Directors. The District may use public funds for food and non-alcoholic beverages for the following types of situations:

To show hospitality, the District may provide for the hydration & nutrition of officials, employees, students, and volunteers at District events not already provided by another entity. While the amount spent must be reasonable, the costs incurred are to be limited to the most economical based on the circumstances of the situation and proximity of the closest food and beverages which will provide appropriate hydration and nutrition for the situation.
To provide for greater efficiency and increased productivity, the District may provide meals/snacks at meetings and/or training scheduled for more than 5 hours. In these events, the meals/snacks and drinks provided shall be limited to $15 per individual.
To provide an annual employee recognition meal. Per employee amount will be limited to $15 per individual.
To aid in the recruitment of personnel, the District may provide meals for interviewees (and when applicable, the interviewee’s partner) and District employees accompanying the interviewee at the time of an interview, if occurring over a normal meal time hour, not to exceed $20.00 per attendee.
District support organizations may provide meals or the funding for meals for students and/or staff.
To recognize longevity of service, the administration and/or Board may hold a retirement event including cake, non-alcoholic beverages, and food upon a bonafide retirement, defined as a minimum age of 55 & completed more than 10 years of service. In addition, a nominal gift (total cost of $100 or less) may be purchased for employees leaving the District’s employment after 10 years or more of service.
Small gifts will be provided to employees commemorating service milestones in 5 year increments. The cost of the gifts will increase nominally with additional years of service.
Light refreshments and light meals may be provided for special Board of Education meetings as long as public officials or others are attending at the invitation of the Board for the purpose of conducting Board business. The total cost of the refreshments shall be reasonable and appropriate to the situation.
Refreshments will not be provided by the District for regular meetings or work sessions of the Board unless they exceed 5 hours in duration and in such case, sufficient refreshments will be provided for both the Board and members of the public attending the meeting.
In support of a positive work environment and recognition of exemplary effort, building administrators are authorized for up to $500 annually for items like treats or snacks for the staff they supervise.

No District funds will be used to pay the cost of any alcoholic beverage and no alcoholic beverage will be available on school grounds.

Approved 4/13/22 Reviewed 11-15-23 Revised 11-15-23

ddvorak@northl… Wed, 12/20/2023 - 09:17