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