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 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.

 Legal Reference:    Iowa Code §§ 12C; 279.33 (1995). 

 Cross Reference:    210.1  Annual Meeting  

                                206.4  Treasurer

                                704.1  Local - State - Federal - Miscellaneous Revenue

Approved 10/20/11     Reviewed  11/16/22              Revised   7-17-24            

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

If all requirements for district use of funds calculated under the teacher leadership supplement are 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 into the district’s flexibility account in accordance with law.

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

Legal Reference:  Iowa Code §§ 24.21-.22; 257.10, 279.8; 279.42; 298A. 289 I.A.C. 6

Cross Reference:    703  Budget

Approved 10/20/11     Reviewed  11/16/22              Revised   7-17-24          

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

It is the responsibility of the superintendent to implement this policy and bring necessary changes in the maintenance of the school district's financial records to the attention of the board.

Legal Reference:           Iowa Code §§291; 298; 298A.  281 I.A.C. 98

Cross References

Approved 10/20/11     Reviewed  7-17-24              Revised  7-17-24                       

School district accounting practices will follow state and federal laws and regulations, generally accepted account 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 provision for accounting disclosures shall be made in accordance with governmental accounting standards.

In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the hightest 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 superintendent and board secretary to assign amounts to a specific purpose in compliance with GASB 54,  An 'assigned fund balance' should be reported in the order of spending unrestricted  resources, but is not restricted or committed.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.

Legal Reference:           Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2013)

Cross Reference:           701.3       Financial Records

                                       703          Budget

                                       704          Revenue

Approved 10/20/11     Reviewed  11/16/22              Revised  7-17-24                       

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.  The budget of the school district is the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified.  It is the responsibility of the superintendent to operate the school district within the budget. 

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

• the amount of revenues from sources other than taxation;

• the amount of revenues to be raised by taxation;

• an itemization of the amount to be spent in each fund; and,

• a comparison of the amount spent and revenue received in each fund for like purposes in the two 

prior fiscal years.

It shall be the responsibility of the Business Manager and Superintendent to prepare the budget for review by the board prior to the April 30 deadline each year.  The District will provide all 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 for the Proposed Property Taxes is then held 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 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 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 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 30.  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.

It shall be 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.

Legal Reference: Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (1995).

Cross Reference: 214  Public Hearings

703  Budget

704  Revenue

705  Expenditures

Approved 10/20/11     Reviewed   11/16/22             Revised   7-17-24         

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

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.  Educational 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 educational 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 of real property shall be placed in the Physical Plant and Equipment Levy Fund.  The proceeds from the sale of other school district property shall be placed in the general fund.  However, following a properly noticed public hearing, the board of directors may elect to deposit proceeds from the sale of real property or buildings into any fund under the control of the school corporation.  Notice for the public hearing must be published in a newspaper of general circulation within the district not less than ten and no more than twenty days prior to the proposed public hearing.  Notice of the public hearing must include the date, time and location of the public hearing, and a description of the proposed action.  The proceeds from the sale of other school district property are placed in the general fund. 

 The board may claim exemption from the law prohibiting competition with private enterprise for the following activities:      

    •    Goods and services directly and reasonably related to the educational mission;

    •    Goods and services offered only to students, employees or guests which cannot be provided by

        private enterprise at the same or lower cost;

    •    Use of vehicles for charter trips offered to the public, full-time,

        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;

    •    Sale of books, records, tapes, software, educational equipment, and supplies.

• Items displaying the emblem, mascot, or logo of the district or that otherwise promote the identity of the District and its programs if sold on district property;

• Souvenirs and programs relating to events sponsored by or at the district if sold on district property; and

• Goods, products or professional services which are produced, created or sold incidental to the district’s teaching, research, and extension missions.

 •    Sale of books, records, tapes, software, educational equipment, and supplies.

 •    Sale of books, records, tapes, 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.

Legal Reference:    Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .13; 297.9-.12, .22; 301.1 (1995).

Cross Reference:    701.1  Depository of Funds

                                 703    Budget

                                 803    Selling and Leasing

                                 905    Use of School District Facilities & Equipment

Approved 10/20/11     Reviewed  11/16/22              Revised   7-17-24           

Approved 10/20/11     Reviewed  11/16/22              Revised                    

School district funds in excess of current needs shall be invested in compliance with this policy.  The goals of the school district's investment portfolio in order of priority are:

    •    To provide safety of the principal;

    •    To maintain the necessary liquidity to match expected liabilities; and

    •    To obtain a reasonable rate of return.

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

School district funds are monies of the school district, including operating funds.  "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven days or less.  If, during the current budget year an amount of public funds will exceed operating funds by at least thirty-three percent, the amount of public funds that exceed operating funds by greater than thirty-three percent may be invested in certificates of deposit at federally insured depository institutions which mature within sixty-three months or less, in accordance with state and federal laws.  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;

• Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.

• Iowa Schools Joint Investment Trust Program (ISJIT);

• Obligations of the United States government, its agencies and instrumentalities.

• Repurchase agreements in which underlying collateral consists of investments in government securities.  The school district must take delivery of the collateral either directly or through an authorized custodian.  Repurchase agreements do not include reverse repurchase agreements;

• Prime bankers' acceptances that mature within two hundred seventy days and that are eligible for purchase by a federal reserve bank.  At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer;

• Commercial paper or other short-term corporate debt that matures within two hundred seventy days and that is rated within the two highest classifications, as established by at least one of the standard rating services, with no more than five percent at the time of purchase placed in the second highest classification.  At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer; and,

• An open-end management investment company registered with the federal securities exchange commission and commonly referred to as a money market mutual fund.  The money market mutual fund will use only the investments individually authorized by law for school districts.

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

 It is the responsibility of the treasurer to bring a contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval.  The treasurer will also provide the board with information about 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 school district audit.  Contracts with 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 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.

 Legal Reference:    Iowa Code §§ 11.2, .6; 12.62; 12B.10; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A;

                                 285; 502.701; 633.123 (1995).                                                 

Cross Reference:    206.4  Treasurer   

                                 704    Revenue

Approved 10/20/11                 Reviewed    11/16/22              Revised   11/16/22         

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 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 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.

 Legal Reference:    Iowa Code §§ 279.42; 565.6 (1995).   

Cross Reference:    217    Gifts to Board of Directors

                                402.4  Gifts to Employees

                                508.1  Class or Student Group Gifts

Approved 10/20/11     Reviewed  11/16/22              Revised              

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 principal and counter signed by the Supt.

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

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

 Legal Reference:    Iowa Code §§ 11.23; 279.8 (1995).  

Cross Reference:    504  Student Activities

                                701  Financial Accounting System

Approved 10/20/11     Reviewed  11/16/22              Revised              

Fundraising can foster a sense of community and pride in the school district through group efforts to accomplish a common goal. The school board believes fundraising campaigns can further the interests of the district. Care must be taken to help ensure fundraising efforts are done properly and safely to benefit the school community. The school board is responsible for approving all district affiliated and student fundraising. Any person or entity acting on behalf of the district and wishing to conduct a fundraising campaign for the benefit of the district shall begin the process by seeking prior approval from the board or its designee.  Any fundraising efforts conducted using the district's resources, name, logos, symbols, or imagery will be conducted in accordance with all policies, regulations and rules for fundraising within the district.  

District Affiliated Fundraising

There are times when the school board may decide to engage in district-affiliated fundraising efforts to benefit the school district. All district affiliated fundraising efforts will fulfill a public purpose and will not benefit only one single individual or family, except in unique circumstances pre-approved by the school board. The use of district owned resources to conduct fundraising efforts will be in accordance with all applicable laws and regulations and other relevant district policies and procedures. 

Money or items raised by any district affiliated fundraising campaign will be the property of the district only upon acceptance by the board and will be used only in accordance with the terms for which they were given, as agreed to by the board.

Student Fundraising

Students may raise funds for school-sponsored events with the permission of the school board.  The school board delegates to the Superintendent the authority to approve routine student fundraising as deemed appropriate.  Collection boxes for school fund raising must have prior approval from the school board or its designee before being placed on school property. All funds generated from district-sponsored student fundraising will be placed in the district’s student activity fund. The Superintendent will develop necessary regulations to ensure the safety and equity of student fundraising efforts.

Online Fundraising

The use of the district’s name, logos, symbols, or imagery for online fundraising will be subject to the approval of the Superintendent.  All online fundraising efforts will fulfill a public purpose, and will not benefit only one single individual or family except in unique circumstances pre-approved by the school board. If approved, the requestor shall be responsible for preparing all materials and information related to the online fundraising campaign and keeping district administration apprised of the status of the campaign. 

All items and money generated from online fundraising are subject to the same controls and regulations as other district property and shall be deposited or inventoried accordingly. No money raised or items purchased shall be distributed to individual employees. 

Legal Reference: Senior Class of Pekin High School v. Tharp, 154 N.W.2d 874 (Iowa 1967).

Iowa Code §§ 279.8; 279.42; 565.6.

Cross Reference: 508.1 Class or Student Group Gifts

504.5 Student Fundraising 

704.4 Gifts – Grants – Bequests 

904.2 Advertising and Promotion 

Approved 7-13-2022     Reviewed   11/16/22             Revised    7-17-24        

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

• 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 board may elect to exempt certain professional services contracts from the thresholds and procedures outlined above.

Approved 10/20/2011     Reviewed   11/16/22             Revised 11/16/22              

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

No purchase is made unless the employee has paid the school district prior to the order being placed and the employee has agreed to be responsible for any taxes or other expenses due.

Legal Reference:            Iowa Code §§ 279.8 (2013).

Cross Reference:           703       Budget

Approved 9/16/2009     Reviewed  11/16/22      Revised                

The board authorizes the issuance payment of claims against the school district for goods and services.  The board will allow the payment after the goods and services have been received and accepted in compliance with board policy.

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

The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district.  It is the responsibility of the secretary to bring claims to the board.

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

It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.

Legal Reference        Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).

                                  Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (2005).

                                  281 I.A.C. 12.3(1).

                                  1980 Op. Att'y Gen. 102, 160, 720.

                                  1976 Op. Att'y Gen. 69.

                                  1972 Op. Att'y Gen. 130, 180, 392, 456, 651.

                                  1936 Op. Att'y Gen. 375.

    Cross Reference:   705 Expenditures

 Approved 10/20/11     Reviewed  11/16/22              Revised               

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               

The payroll period for the school district shall be monthly.  Employees shall be paid on the 20th day of each month.  If this day is a holiday, recess, or weekend, the payroll shall be paid on the last working day prior to the holiday, recess or weekend.

It shall be the responsibility of the board secretary to issue payroll to employees in compliance with this policy.

 Legal Reference:    Iowa Code §§ 91A. 

Cross Reference:    706.2  Payroll Deductions

Approved 10/20/11     Reviewed  11/16/22              Revised             

Ease of administration shall be the primary consideration for payroll deductions, other than those required by law.  Payroll deductions shall be made for federal income tax withholdings, Iowa income tax withholdings, social security, and the Iowa Public Employees' Retirement System (IPERS).  In addition, any employee may elect to have payments withheld for district related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs. 

Written requests for the purchase of or a change in tax-sheltered annuities shall be on file in the payroll department thirty (30) days prior to the desired effective date.  Requests for reductions in gross wages for contributions to tax-sheltered annuities shall conform to the standards of Internal Revenue Service, and all other governing and regulatory agencies in effect at the time of the request.  Deductions for tax-sheltered annuities may be revoked thirty (30) days after receiving a written request form the employee.

The district may deduct wages as required or allowed by state or federal law or by order of the court of competent jurisdiction.

It is the responsibility of the superintendent or superintendent's designee to determine which additional payroll deductions will be allowed.

Payroll deduction requirements stated in the employee handbook, if any, will be followed.

 Legal Reference:    Iowa Code §§ 91A.2(4), .3; 294.8-.9, .16.   

Cross Reference:    406.6  Licensed Employee Tax Shelter Programs

                                412.4  Classified Employee Tax Shelter Programs

                                706.1  Payroll Periods

Approved 10/20/11     Reviewed  11/16/22              Revised   7-17-24          

The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.

Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:

• the employee has not sought permission to use paid leave for this partial-day absence,

• the employee has sought permission to use paid leave for this partial-day absence and permission has been denied,

• the employee’s accrued paid leave has been exhausted, or,

• the employee chooses to use leave without pay.

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

Legal Reference:       29 U.S.C. Sec. 2 13(a) 

                                  29 C.F.R. Part 541 

Cross References:    409.2 – Employee Leaves of Absence

Approved 11/16/22     Reviewed               Revised    7-17-24        

The district recognizes the importance and value of fulfilling timely reporting requirements. Regularly providing updated financial information assists the board in making informed decisions for the future financial health of the district.

At the annual meeting, the treasurer will give the annual report stating the amount held over, received, paid out, and on hand in the general and all other funds.  This report is in written form and sent to the board with the agenda for the board meeting.  The treasurer will also furnish the board with a statement from each depository showing the balance then on deposit. It is the responsibility of the treasurer to submit this report to the board annually.

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

Following board approval, each month the schedule of bills allowed by the board is published in a newspaper designated as a newspaper for official publication.  Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as a newspaper for official publication. It is the responsibility of the board secretary to publish these reports in a timely manner.

 Legal Reference:    Iowa Code §§ 279. 291.7; 618.
 

Cross Reference:    206.3  Secretary

                                210.1  Annual Meeting

                                707    Fiscal Reports

Approved 10/20/11     Reviewed  11/16/22              Revised   7-17-24            

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. Annual audit reports shall remain on file as permanent records of the school district.

 Legal Reference:    Iowa Code § 11.6 (1995).  

Cross Reference:    701  Financial Accounting System

                                707  Fiscal Reports

Approved 10/20/11     Reviewed  11/16/22              Revised   11/16/22           

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 controls are used to help ensure the integrity of district and accounting information.  Adherence to district-established internal control procedures is the responsibility of all employees of the school district. The superintendent, business manager and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board.  Administrators shall be alert for any indication of fraud, financial impropriety, or irregularity within the administrator’s area of responsibility.

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, or the superintendent.  The superintendent shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies, including law enforcement officials, as the superintendent may deem appropriate.

Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge.

In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board vice-president, who shall be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

Upon approval of the board, the superintendent, may contact the State Auditor or elect to employ the school district’s auditing firm or State Auditor to conduct a complete or partial forensic/internal control/SA99 audit annually or otherwise as often as deemed necessary.  The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district.  The superintendent, shall ensure the State Auditor is notified of any suspected embezzlement or theft pursuant to Iowa law.  In the event, there is an investigation, records will be maintained for use in the investigation.  Individuals found to have altered or destroyed records will be subject to disciplinary action, up to, and including termination.

 Legal Reference:    American Competitiveness and Corporate Accountability Act of 2002  

                                Pub. L. No. 107-204

                                Iowa Code ch. 11, 279.8 (2005)

Approved 10/20/11     Reviewed  11/16/22              Revised   11/16/22           

The school district will operate a school nutrition program in each attendance center.  The school nutrition program will include meals through participation in the National School Lunch Program.  Students may bring their lunches from home and purchase milk and other incidental items.

School nutrition program facilities are provided to serve students and employees when school is in session and during school-related activities.  They may also be used under the supervision of the Food Service Director for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens in accordance with law and board policy.

The school nutrition program is operated on a nonprofit basis.  The revenues of the school nutrition program will be used only for the operation or improvement of such programs.  Supplies of the school nutrition program will only be used for the school nutrition program.

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

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

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

Legal Reference:       42 U.S.C. §§ 1751 et seq. (1988).

                                   7 C.F.R. Pt. 210 et seq. (1993).

                                   Iowa Code ch. 283A (1995).

                                   281 I.A.C. 58.

Cross Reference:              710  School Food Services

                                          905  Use of School District Facilities and Equipment

Approved 10/20/11     Reviewed   11/16/22             Revised   11/16/22         

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

The 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 personnel have knowledge of a student who is in need of free or reduced-price meals, school personnel shall contact the [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 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 to withhold a meal from the student.  

Employees will be required to pay for meals consumed.

It is the responsibility of the superintendent to develop administrative regulations for implementing this policy.

I.C. Iowa Code             Description

Iowa Code § 283A       School Meal Programs

I.A.C. Iowa Administrative Code       Description

281 I.A.C. 58                                     Education - Breakfast and Lunch Program

U.S.C - United States Code          Description

42 U.S.C. §§ 1751                        Public Health - School Lunch Program

Cross References

Code            Description

710.01          School Food Program

710.01-R(1)  School Food Program - School Nutrition Program Civil Rights Complaints 

Procedure

710.01-E(1) School Food Program - School Nutrition Program Notices of Nondiscrimination

710.01-E(2) School Food Program - Child Nutrition Programs Civil Rights Complaint Form

710.03 Vending Machines

710.04 Meal Charges

Approved 10/20/11     Reviewed   11/16/22             Revised  11/16/22          

Food served or purchased by students during the school day and food served or purchased for other than special circumstances shall be approved by the superintendent.  Vending machines in the school building shall be the responsibility of the building principal.  Purchases from the vending machines, will reflect the guidelines in the Wellness Policy 507.09.

It shall be the responsibility of the superintendent to develop administrative regulations for the use of vending machines and other sales of food to students.

 Legal Reference:    42 U.S.C. §§ 1751 et seq. (1988).  

                                7 C.F.R. Pt. 210 et seq.  (1993).

                                Iowa Code ch. 283A (1995).   

                                 281 I.A.C. 58.

Cross Reference:    504.5  Student Fund Raising 

                                710    School Food Services

Approved 10/20/11     Reviewed   11/16/22             Revised    11/16/22        

Communication of the Policy

The policy and supporting information regarding meal charges shall be provided in writing to:

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

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

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

Legal Reference:          42 U.S.C. §§ 1751 et seq.

                                    7 C.F.R. §§ 210 et seq.

U.S. Dep’t of Agric., SP 46-2016, Unpaid Meal Charges: Local Meal Charge Policies (2016).

U.S. Dep’t of Agric., SP 47-2016, Unpaid Meal Charges: Clarification on Collection of Delinquent Meal Payments (2016).

U.S. Dep’t of Agric., SP 57-2016, Unpaid Meal Charges: Guidance and Q&A (2016).

                                    Iowa Code 283A.

                                    281 I.A.C. 58.

Cross Reference:        710.1   School Food Program

                                    710.2   Free or Reduced Cost Meals Eligibility

                                    710.3   Vending Machine

Approved     3/2/8/18                 Reviewed          11/16/22                               Revised                   

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. It shall be within the sole discretion of the Board to provide transportation without charge to students living less than the prescribed miles from their attendance center.

Transportation of students who require special education services will generally be provided as for other students, when appropriate.  Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighting plan.

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

• Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six.

• Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education.

• Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education.

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

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

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

 Cross Reference:    501.16  Homeless Children and Youth  

                                603.3    Special Education

                                711       Transportation

Approved 10/20/11     Reviewed   11/16/22             Revised   11/16/22            

Students utilizing school 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 vehicle driver and the other passengers.  Students who fail to behave in an orderly manner will be subject to disciplinary measures.

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

The board supports the use of recording devices on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events.  The recording devices will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding.  The recordings are student records subject to school district confidentiality, board policy and administrative regulations.

After multiple warnings for bad conduct, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

It shall be the responsibility of the superintendent, in conjunction with the building principal, to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.

 Legal Reference:    Iowa Code §§ 279.8; 285; 321 (1995). 

 Cross Reference:    503  Student Discipline 

                                506  Student Records

  
Approved 10/20/11     Reviewed   11/16/22             Revised  11/16/22           

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, 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.

 Legal Reference:    Iowa Code §§ 256B.4; 285.1-.4; 321 (1995).   

                                281 I.A.C. 41.8; 43.

Cross Reference:    504    Student Activities

                                711    Transportation

Approved 10/20/11     Reviewed   11/16/22             Revised   11/16/22          

The school district may use school 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.

 Legal Reference:    Iowa Code § 285.10 (1995).   

                                281 I.A.C. 43.10.

Cross Reference:    603.2  Summer School Instruction

                                 711    Transportation

Approved 10/20/11     Reviewed   11/16/22             Revised                

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 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 nonpublic students is received by the school district, the funds shall be prorated.

The charge to the nonresident 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 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 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.

 Legal Reference:    Iowa Code §§ 285.1-.2, .10, .16 (1995). 

 Cross Reference:    711  Transportation 

Approved 10/20/11     Reviewed   11/16/22             Revised             

School district vehicles may be available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-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 superintendent.  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 nonschool-sponsored activities.

 Legal Reference:    Iowa Code §§ 285.1(21), .10(9), (10) (1995).

                                  281 I.A.C. 43.10.

Cross Reference:    711  Transportation

                                900  Principles and Objectives for Community Relations   

Approved 10/20/11     Reviewed   11/16/22             Revised             

The school district will conduct school bus safe riding practices instruction and emergency safety drills at least twice during the school year, once in the fall and once in the spring, for students who utilize school district transportation.  Documentation of these safety drills will be maintained by the district for five years and made available upon request. 

The school district will conduct school bus safe riding practices instruction and emergency safety drills at least twice during the school year, once in the fall and once in the spring, for students who utilize school district transportation.  Documentation of these safety drills will be maintained by the district for five years and made available upon request. 

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

Employees are responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.  It is the responsibility of the Transportation Coordinator to develop administrative regulations regarding this policy.

Legal Reference:    Iowa Code §§ 279.8; 321.

                               281 I.A.C. 41.412; 43.40.

Cross Reference:    503    Student Discipline

                               507    Student Health and Well-Being

                               804.2    Warning Systems and Emergency Plans

Approved 10/20/11     Reviewed   11/16/22             Revised   11/16/22          

The North-Linn Board of Directors recognizes that there will be times when fog, rain, snow, ice or other natural conditions may hinder operation of the North-Linn Community School District buses. Accordingly, the following procedures will be utilized.

    1.  It will be the responsibility of the Superintendent of Schools or designee to make the final decision as to when

    the North-Linn Schools will be closed due to adverse weather conditions.  If it is necessary to close any school

   within the North-Linn School District due to adverse weather conditions, then all attendance centers within the

   North-Linn Community School District will be closed.

    2.  The Transportation Director, after conferring with individual bus drivers, will designate alternative drop and

    pick-up points for each bus route in the event that adverse conditions exist along the regular route.

    3.  A list of the alternative drop or pick-up points as determined in (2) above will be provided to each family    

    utilizing school transportation for the route affected.  The decision as to when to utilize the alternative drop or

    pick-up schedule rests with the regular driver of the affected route.

    4.  If time permits, the regular driver of the route affected by adverse weather conditions will notify the parents, by

    telephone or "telephone tree" when the alternative drop - pick-up schedule is to be used unless the adverse

    weather conditions are general throughout the District.

    5.  In the event a bus driver at any point during his or her assigned route determines that existing conditions

    prevent the driver from continuing his or her route, the driver shall, at the earliest opportunity, contact the

    Director of  Transportation.  Upon receipt of this notice, parents of the affected riders shall be notified in a

    manner best suited to the situation, and plans shall be made for the temporary management of all students

    involved until conditions are sufficiently improved to allow the driver to continue.

    6.  When adverse conditions exist prior to the beginning of a school day, and either a temporary delay appears

    necessary or it has been determined to cancel school for that day, students and parents shall be notified by

    commercial radio, television stations, and e-mail alert as early as possible on that day.

    7.  Should adverse weather conditions develop during a school day and it has been determined that school shall  

    be dismissed early, students and parents will be notified by website, text alert and television.

Approved 10/20/11     Reviewed   11/16/22            Revised           

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

Legal Reference:      281 I.A.C. 43.10(6)

I.A.C. Iowa Administrative Code           Description

281 I.A.C. 43.10                                   Transportation - Permitted Uses

Cross Reference:    711.7     School Bus Safety Instruction

Approved _11-19-19______   Reviewed      11/16/22    Revised     11/16/22

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 coordinator.

• 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.

Cross References

Approved 7-17-24     Reviewed               Revised