Code No. 700
PURPOSE OF NON-INSTRUCTIONAL AND BUSINESS SERVICES
This series of the board policy manual is devoted to the goals and objectives for the school district's non-instructional services and business operations that assist in the delivery of the education program. These non-instructional services include, but are not limited to, transportation and the school lunch program. The board, as it deems necessary, will provide additional non-instructional services to support the education program.
It shall be the goal of the board to provide non-instructional services and to conduct its business operation in an efficient manner.
Approved 8/23/94 Reviewed 12/08/07; 9/17/01; 9/18/06; 9/14/11; 9/13/16; 9/14/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 701.1
DEPOSITORY OF FUNDS
Each year at its annual meeting, the board shall designate by resolution the name and location of the 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.
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 (1993).
Cross Reference: 210.1 Annual Meeting
206.3 Secretary-Treasurer
704 Revenue
Approved 08/23/94 Reviewed 12/08/07; 9/17/01; 9/18/06;9/14/11; 9/13/16; 9/14/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by board resolution. The Morning Sun Community School District monies received for a specific purpose or upon vote of the people may only be transferred, by board resolution when the purpose for which the monies were received has been completed. Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund.
If all requirements for district use of funds under the Preschool Foundation Aid, Professional Development Supplement, Home School Assistance Program, Teacher Leadership Supplement, or any discontinued fund have been met and funds remain unexpended and unobligated at the end of the fiscal year, the district may transfer all or a portion of remaining funds by passage of a board resolution into the district’s flexibility account in accordance with law. Before the expenditure of amounts in the flexibility account, the district shall publish notice of the time, date, and place of a public hearing on the proposed resolution approving said expenditures. The board must find and certify that the statutory requirements of each original source of funds have been met before adopting the resolution approving the expenditures. The district will present a copy of the signed board resolution to the Department of Education.
The District may transfer by board resolution from the general fund to the student activity fund an amount needed to purchase or refurbish protective and safety equipment required for any extracurricular interscholastic athletic contest or competition sponsored or administered by the Iowa High School Athletic Association of Iowa Girls High School Athletic Union.
If the before and after school program exceeds the amount necessary to operate the program, the excess amount may, following a public hearing, be transferred by resolution of the board of directors of the school corporation for deposit in the general fund of the school corporation to be used for school district general fund purposes. The district will present a copy of the signed board resolution to the Department of Education.
Beginning in FY 2024, unexpended and unobligated dollars that remain at the end of a fiscal year in addition to ongoing revenues may be transferred to the Teacher Salary Supplement (TSS) program from Professional Development Supplement (PDS), Talented and Gifted (TAG), and Teacher Leadership Supplement (TLS) without board action.
The district may choose to request approval from the School Budget Review Committee to transfer funds to make a program whole, prior to its elimination.
Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by October 1 following the end of the fiscal year.
It shall be the responsibility of the board secretary to make recommendations to the board regarding and to provide the documentation justifying the transfer.
Legal Reference: Iowa Code §§ 24.21-.22; 279.8; 279.42; 298A;
289 I.A.C. 6
Cross Reference: 701.3 Financial Records
703 Budget
704.2 Sale of Bonds
Approved: 8/23/94
Reviewed: 12/08/97; 9/17/01; 9/18/06; 9/14/11; 9/13/16; 9/14/21; 1/11/24
Revised: 7/13/21; 5/11/23
Financial records of the Morning Sun Community 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 shall include, but not be limited to:
Governmental fund type:
Proprietary fund type. This fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
Fiduciary funds. These funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity.
Non-Fiduciary Scholarship Fund
Account groups. The groups are the accounting records for capital assets and long-term debt.
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 int he annual report.
It is the responsibility of the superintendent in conjunction with the school business official to implement this policy and bring necessary changes in the maintenance of the school district's financial records to the attention of the board.
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.
Legal Reference: Iowa Code 291; 298; 298A
281 I.A.C. 98
Cross Reference: 704 Revenue
705 Expenditures
Approved: 9/13/16
Reviewed: 9/14/21; 1/11/24
Revised:
School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education. As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental accounting standards.
In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance—restricted, committed, assigned, and unassigned—while honoring constraints on the specific purposes for which amount sin 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 or Board Secretary to assign amounts to a specific purpose in compliance with GASB 54. An “Assigned fund balance” should also be reported I the order of spending unrestricted resources but is not restricted or committed.
Fund Balance Reporting
Financial reporting for the balances in the district’s governmental funds is based on Governmental Accounting Standards Board (GASB) Statement 54, Fund Balance Reporting and Governmental Fund Types Definitions. Fund balance refers to the difference between assets and liabilities in the governmental funds balance sheets. GASB 54 established a hierarchy that is based on “the extent to which the government is bound to honor constraints on the specific purpose for which the amount sin those funds can be spent.”
The governmental funds can have up to five fund balance classifications. The classifications are defined below from most to least restrictive.
Nonspendable Fund Balance includes amounts that cannot be spent because they are either not in spendable form, or legally or contractually required to be maintained intact. This includes items not expected to be converted to cash, including inventories and prepaid expenses. It may also include other property acquired for resale and the principal of a permanent fund.
Restricted Fund Balance should be reported when constraints placed on the use of resources are either externally imposed by creditors, grantors, contributors, or law or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation. This includes “categorical balances.”
Committed Fund Balance reflects specific purposes pursuant to constraints imposed by formal action of the board. Sch constraints can only be removed or changed by board action.
Assigned Fund Balance reflects amounts that are constrained by the government’s intent to be used for specific purposes but meet neither the restricted nor committed forms of constraint. Unless the amount is negative, the assigned fund balance is the residual classification for the governmental funds other than the general fund. If the amount is negative, then the residual amount is shown as unassigned.
Unassigned Fund Balance is the residual classification for the general fund only. As noted above, if a negative residual amount exists in other governmental funds, then the amount is reported as unassigned.
It is the responsibility of the superintendent to 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 (2011).
Cross Reference: 701.3 Financial Records
703 Budget
704 Revenue
Approved: 7/13/11
Reviewed: 9/14/11; 9/13/16; 9/14/21; 1/11/24
Revised:
Code No. 702
CASH IN SCHOOL BUILDINGS
Cash is required to be on hand for day-to-day operations of the school district. 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 administration office.
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.
It shall be the responsibility of the superintendent to determine the amount of cash necessary for each day's operations and to comply with this policy.
Legal Reference: Iowa Code § 279.8 (1993).
Cross Reference: 701.1 Depository of Funds
704 Revenue
Approved 08/23/94 Reviewed 12/08/97; 9/17/01; 9/18/06; 9/14/11; 9/13/16; 9/14/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Prior to certification of the budget, the Morning Sun Board of Directors 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:
It shall be the responsibility of the Superintendent or the Superintendent's designee to prepare the budget for review by the board prior to the April 30 deadline each year. The district will provide all of the information necessary for the Proposed Property Tax Statement to the Department of Management by March 15.
Mailing of Proposed Property Tax Hearing Statements is completed by the county auditor by March 20. A public hearing for the Proposed Property Taxes is then held not less than 10 days and not more than 20 days prior to the date of the 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 but no more than 20 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
Cross Reference: 214 Public Hearings
703 Budget
704 Revenue
705 Expenditures
Approved: 8/23/94
Reviewed: 12/08/97; 10/08/01; 9/18/06; 9/14/11; 9/13/96; 9/14/21; 1/11/24
Revised:
Code No. 703.2
SPENDING PLAN
The budget of the school district shall be the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified. Expenditure of revenues in excess of the projected revenues shall be made only upon amendment of the budget.
It shall be the responsibility of the superintendent to operate the school district within the budget. The superintendent shall report monthly to the board on the status of the spending plan.
Legal Reference: Iowa Code § 24.9 (1993).
Cross Reference: 703 Budget
704 Revenue
Approved 08/23/94 Reviewed 12/08/97; 10/08/01; 9/18/06; 9/14/11; 9/13/16; 9/14/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 704.1
LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE
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 place them in the hands of 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 and adult education shall be set by the board prior to the offering of the programs.
The board may charge students fees for the use or purchase of educational materials. Materials fees received by the school district shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees.
Rental fees received by the school district for the rental of school district equipment or facilities shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.
Proceeds from the sale of real property shall be placed in the schoolhouse fund. The proceeds from the sale of other school district property shall be placed in the general fund.
The board may claim exemption from the law prohibiting competition with private enterprise from the following activities:
* Good and services whicvh 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, cdreated, or sold incidental to the district's teaching, research, and extension missions.
Approved 8/23/94 Reviewed 12/08/07; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised: 4/16/24
/
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 1 of 2
Code No. 704.1
LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE
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 (1993).
Cross Reference: 701.1 Depository of Funds
803 Selling and Leasing
905 Use of School District Facilities & Equipment
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 2 of 2
Code No. 704.2
Page 1 of 4
DEBT MANAGEMENT POLICY
DEBT LIMITS
Credit Ratings
The school district seeks to maintain the highest possible credit ratings for all categories of short- and long-term debt that can be achieved without compromising the delivery of services and the achievement of adopted objectives. The school district recognizes that external economic, natural, or other events may from time to time affect the creditworthiness of its debt. Nevertheless, the school district is committed to ensuring that actions within their control are prudent.
Debt Limits
For general obligation debt, the school district’s outstanding debt limit shall be no more than five percent (5%) of the actual value of property within the school district’s boundaries, as prescribed the Iowa constitution and statutory restrictions.
For revenue debt, the school district’s goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs.
In accordance with Iowa law, the school district may not act as a conduit issuer or issue municipal securities to raise capital for revenue-generating projects where the funds generated are used by a third party (“conduit borrower”) to make payments to investors.
PURPOSES AND USES OF DEBT
Capital Planning
To enhance creditworthiness and prudent financial management, the school district is committed to systematic capital planning, intergovernmental cooperation and coordination and long-term financial planning.
Capital Financing
The school district may issue long-term debt for capital projects as authorized by Iowa law, which include, but are not limited to, the costs of planning, design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment. Capitalized interest may be included in sizing any capital project debt issue. The types of debt instruments to be used by the school district include:
Working Capital Financing
The school district may issue debt for working capital for operations after cash flow analysis has determined that there is a mismatch between available cash and cash outflows. The school district shall strive to repay working capital debt by the end of the fiscal year in which the debt was incurred. A Working Capital Reserve may be included in sizing any working capital debt issue.
Approved 08/23/94 Reviewed 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised 03/10/08; 6/13/13
Code No. 704.2
Page 2 of 4
DEBT MANAGEMENT POLICY
Refundings
Periodic reviews of all outstanding debt will be undertaken to determine if refunding opportunities exist. Refunding will be considered (within federal tax law restraints) if and when there is a net economic benefit of the refunding or if the refunding is otherwise in the best interests of the school district, such as to release restrictive bond covenants which affect the operations and management of the school district.
In general, advance refundings for economic savings will be undertaken when a net present value savings exceeds three percent of the refunded debt can be achieved. Current refundings, which produce a new present value savings of less than three percent 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 for doing so.
DEBT STANDARDS AND STRUCTURE
Length of Debt
Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users. Long-term debt will not be issued for periods exceeding the useful life or average useful lives of the project or projects to be financed. All debt issued will adhere to state and federal law regarding the length of time the debt may be outstanding.
Debt Structure
Debt will be structured to achieve the lowest possible net cost to the school district given market conditions, the urgency of the capital project, the type of debt being issued, and the nature and type of repayment source. To the extent possible, the school district will design the repayment of its overall debt to rapidly recapture its credit capacity for future use.
Generally, the school district will only issue fixed-rate debt. In very limited circumstances, the school district may issue variable rate debt, consistent with the limitations of Iowa law and upon a finding of the board that the use of fixed rate debt is not in the best interest of the school district and a statement of the reasons for the use of variable rate debt.
All debt may be structured using discount, par or premium coupons, and as serial or term bonds or notes, or any combination thereof, consistent with Iowa law. The school district should utilize the coupon structure that produces the lowest True Interest Cost (TIC) taking into consideration the call option value of any callable maturities.
The school district will strive to structure their debt in sinking fund installments for each debt issue that achieves, as nearly as practicable, level debt service within an issue or overall debt service within a particular classification of debt.
Derivatives (including, but not limited to, interest rate swaps, caps, collars, corridors, ceiling and floor agreements, forward agreements, float agreements, or other similar financing arrangements), zero-coupon or capital appreciation bonds are not allowed to be issued consistent with State law.
Decision Analysis to Issue Debt
Whenever the school district is contemplating the issuance of debt, information will be developed concerning the following four categories commonly used by rating agencies assessing the school district’s credit worthiness, listed below.
Debt Analysis – Debt capacity analysis; purpose for which debt is proposed to be issued; debt structure; debt burden; debt history and trends; and adequacy of debt and capital planning.
Code No. 704.2
Page 3 of 4
DEBT MANAGEMENT POLICY
Financial Analysis – Stability, diversity, and growth rates of tax or other revenue sources; trend in assessed valuation and collections; current budget trends; appraisal of past revenue and expenditure trends; history and long-term trends of revenues and expenditures; evidences of financial planning; adherence to GAAP; audit results; fund balance status and trends in operating and debt funds; financial monitoring systems and capabilities; and cash flow projections.
Governmental and Administrative Analysis – Government organization structure; location of financial responsibilities and degree of control; adequacy of basic service provision; intergovernmental cooperation/conflict and extent of duplication; and overall planning efforts.
Economic Analysis – Geographic and location advantages; population and demographic characteristics; wealth indicators; types of employment, industry and occupation; housing characteristics; new construction; evidences of industrial decline; and trend of the economy.
DEBT ISSUANCE
Credit Enhancement
Credit enhancements (.i.e., bond insurance, etc.) may be used but only when the net debt service on the debt is reduced by more than the costs of the credit enhancement.
Costs and Fees
All costs and fees related to issuing the debt will be paid out of debt proceeds and allocated across all projects receiving proceeds of the debt issue.
Method of Sale
Generally, all school district debt will be sold through a competitive bidding process. Bids will be awarded on a TIC basis providing other bidding requirements are satisfied.
The school district may sell debt using a negotiated process in extraordinary circumstances when the complexity of the issue requires specialized expertise, when the negotiated sale would result in substantial savings in time or money, or when market conditions of school district credit are unusually volatile or uncertain.
Professional Service Providers
The school district will retain external bond counsel for all debt issues. All debt issued by the school district will include a written opinion by bond counsel affirming that the school district is authorized to issue the debt, stating that the school district has met all Iowa constitutional and statutory requirements necessary for issuance and determining the debt’s federal income tax status. The bond counsel retained must have comprehensive municipal debt experience and a thorough understanding of Iowa law as it relates to the issuance of the particular debt.
The school district will retain an independent financial advisor. The financial advisor will be responsible for structuring and preparing all offering documents for each debt issue. The financial advisor retained will have comprehensive municipal debt experience, experience with diverse financial structuring and pricing of municipal securities.
The treasurer shall have the authority to periodically select other service providers (e.g., escrow agents, verification agents, trustees, arbitrage consultants, rebate specialist, etc.) as necessary to meet legal requirements and minimize net debt costs. These services can include debt restructuring services and security or escrow purchases.
Code No. 704.2
Page 4 of 4
DEBT MANAGEMENT POLICY
Compensation for bond counsel, financial advisor and other service providers will be as economical as possible and consistent with industry standards for the desired qualification levels.
DEBT MANAGEMENT
Investment of Debt Proceeds
The school district shall invest all proceeds received from the issuance of debt separate from the school district’s consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture. Investments will be consistent with those authorized by Iowa law and the school district’s Investment Policy to maintain safety of principal and liquidity of the funds.
Arbitrage and Record Keeping Compliance
The treasurer shall maintain a system of record keeping reporting and compliance procedures with respect to all federal tax requirements which are currently, or may become applicable through the lifetime of all tax-exempt or tax credit bonds.
Federal tax compliance, record-keeping reporting and compliance procedures shall include not shall not be limited to:
1) post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);
2) proper maintenance of records to support federal tax compliance;
3) investments and arbitrage compliance;
4) expenditures and assets;
5) private business use; and
6) designation of primary responsibilities for federal tax compliance of all bond financings.
Financial Disclosure
The school district is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share comprehensible and accurate financial information. The school district is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities and Exchange Commission.
The Official Statements accompanying debt issues, Annual Audits, and Continuing Disclosure statements will meet the standards articulated by the Municipal Securities Rulemaking Board (MSRB), the Government Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP) and the Internal Revenue Service (IRS). The treasurer shall be responsible for ongoing debt disclosure as required by any Continuing Disclosure Certificate for any debt issue and for maintain compliance with disclosure standards promulgated by state and federal regulatory bodies.
Legal Reference Iowa Code §§ 74-76; 278.1; 298; 298A (2013).
Cross Reference: 701 Financial Accounting System
704 Revenue
Code No. 704.2R1
Page 1 of 3
POST-ISSUANCE COMPLIANCE REGULATION FOR TAX-EXEMPT OBLIGATIONS
1. Role of Compliance Coordinator/Board Treasurer
The board treasurer shall:
a) Be responsible for monitoring post-issuance compliance;
b) Maintain a copy of the transcript of proceedings or minutes in connection with the issuance of any tax-exempt obligations and obtain records that are necessary to meet the requirements of this regulation;
c) Consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are, necessary to understand and meet the requirements of this regulation;
d) Seek out training and education to be implemented upon the occurrence of new developments in the area and upon the hiring of new personnel to implement this regulation.
2. Financing Transcripts’ Filing and Retention
The board treasurer shall confirm the proper filing of an IRS 8038 Series return and maintain a transcript of proceedings and minutes for all tax-exempt obligations issued by the school district including but not limited to all tax-exempt bonds, notes and lease-purchase contracts. Each transcript shall be maintained until 11 years after the tax-exempt obligation documents have been retired. The transcript shall include, at a minimum:
a) Form 8038;
b) Minutes, resolutions, and certificates;
c) Certifications of issue price from the underwriter;
d) Formal elections required by the IRS;
e) Trustee statements;
f) Records of refunded bonds, if applicable;
g) Correspondence relating to bond financings; and
h) Reports of any IRS examinations for bond financings.
3. Proper Use of Proceeds
The board treasurer shall review the resolution authorizing issuance for each tax-exempt obligation issued by the school district, and the school district shall:
a) Obtain a computation of the yield on such issue from the school district's financial advisor;
b) Create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into which the proceeds of issue shall be deposited;
c) Review all requisitions, draw schedules, draw requests, invoices and bills requesting payment from the Project Fund;
d) Determine whether payment from the Project Fund is appropriate and, if so, make payment from the Project Fund (and appropriate sub-fund if applicable);
e) Maintain records of the payment requests and corresponding records showing payment;
Approved 03/14/12 Reviewed 10/11/16 Revised
Code No. 704.2R1
Page 2 of 3
POST-ISSUANCE COMPLIANCE REGULATION FOR TAX-EXEMPT OBLIGATIONS
f) Maintain records showing the earnings on, and investment of, the Project Fund;
g) Ensure that all investments acquired with proceeds are purchased at fair market value;
h) Identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the· investments of any yield-restricted funds to ensure that the yield on such investments do not exceed the yield to which such investments are restricted;
i) Maintain records related to any investment contracts, credit enhancement transactions, and the bidding of financial products related to the proceeds.
4. Timely Expenditure and Arbitrage/Rebate Compliance
The board treasurer shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the school district and the expenditure records provided in Section 2 of this regulation, above, and shall:
a) Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;
b) Monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate if the school district does not meet the "small issuer" exception for said obligation;
c) Not less than 60 days prior to a required expenditure date confer with bond counsel and a rebate consultant if the school district will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate. In the event the school district fails to meet a temporary period or rebate exception:
1. Procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;
2. Arrange for timely computation and payment of yield reduction payments" (as such term is defined in the Code and Treasury Regulations), if applicable.
5. Proper Use of Bond Financed Assets
The board treasurer shall:
a) Maintain appropriate records and a list of all bond financed assets. Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets;
b) Monitor and confer with bond counsel with respect to all proposed bond financed assets;
i. management contracts;
ii. service agreements;
iii. research contracts;
iv. naming rights;
v. contracts;
vi. leases or sub-leases;
vii. joint venture, limited liability or partnership arrangements;
vi. sale of property; or
ix. any other change in use of such asset.
Code No. 704.2R1
Page 3 of 3
POST-ISSUANCE COMPLIANCE REGULATION FOR TAX-EXEMPT OBLIGATIONS
c) Maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least three years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and
d) Shall contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12 in the event the school district takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met.
6. General Project Records
For each project financed with tax-exempt obligations, the board treasurer shall maintain, until three years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:
a) Appraisals, demand surveys or feasibility studies;
b) Applications, approvals and other documentation of grants;
c) Depreciation schedules;
d) Contracts respecting the project.
7. Advance Refundings
The board treasurer shall be responsible for the following current, post issuance and record retention procedures with respect to advance refunding bonds. The board treasurer shall:
a) Identify and select bonds to be advance refunded with advice from internal financial personnel, and a financial advisor;
b) Identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;
c) Review the structure with the input of the financial advisor and bond counsel, of advance refunding issues prior to the issuance to ensure (i) that the proposed refunding is permitted pursuant to applicable federal tax requirements if there has been a prior refunding of the original bond issue; (ii) that the proposed issuance complies with federal income tax requirements which might impose restrictions on the redemption date of the refunded bonds; (iii) that the proposed issuance complies with federal income tax requirements which allow for the proceeds and replacement proceeds of an issue to be invested temporarily in higher yielding investments without causing the advance refunding bonds to become "arbitrage bonds"; and (iv) that the proposed issuance will not result in the issuer's exploitation of the difference between tax exempt and taxable interest rates to obtain an financial advantage nor overburden the tax exempt market in a way that might be considered an abusive transaction for federal tax purposes;
d) Collect and review data related to arbitrage yield restriction and rebate requirements for advance refunding bonds. To ensure such compliance, the board treasurer shall engage a rebate consultant to prepare a verification report in connection with the advance refunding issuance. Said report shall ensure said requirements are satisfied;
e) Whenever possible, purchase State and Local Government Series (SLGS) to size each advance refunding escrow. The financial advisor shall be included in the process of subscribing SLGS. To the extent SLGS are not available for purchase, the Board treasurer shall, in consultation with bond counsel and the financial advisor, comply with IRS regulations;
Code No. 704.3
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
* 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. 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;
* Iowa Schools Joint Investment Trust Program (ISJIT);
* Obligations of the United States government, its agencies and instrumentalities;
* Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions;
* 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;
Approved 8/23/94 Reviewed 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 1 of 3
Code No. 704.3
INVESTMENTS
* 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 shall 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 shall be the responsibility of the treasurer to bring a contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval. The treasurer 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 school district audit. Contracts with outside persons shall not be based on the performance of the investment portfolio.
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 2 of 3
Code No. 704.3
INVESTMENTS
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 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, .13; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123 (1993).
Cross Reference: 206.3 Secretary-Treasurer
704 Revenue
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 3 of 3
Code No. 704.4
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 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 (1993).
Cross Reference: 217 Gifts to Board of Directors
402.4 Gifts to Employees
508.1 Class or Student Group Gifts
Approved 8/23/94 Reviewed 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 704.5
STUDENT ACTIVITIES FUND
Funds raised by students or from student activities shall be deposited and accounted for in the student activities fund. Funds in the student activities fund are the property of and shall be under the financial control of the school district. Students may use these funds for purposes approved by the superintendent. Funds remaining in the fund after the promotion of the class shall revert to the school district.
Whether such funds are 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/building principal. They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.
It shall be the responsibility of the board secretary to keep student activity funds up-to-date and complete.
Any unencumbered class or activity funds will automatically revert to the general activity fund of the school when a class is promoted or an activity is discontinued.
Legal Reference: Iowa Code §§ 11.23; 279.8 (1993).
Cross Reference: 504 Student Activities
701 Financial Accounting System
Approved 8/23/94 Reviewed 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
704.6 ONLINE FUNDRAISING CAMPAIGNS/CROWDFUNDING
The Wapello Community School District Board of Education believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. Any person or entity acting on behalf of the district and wishing to conduct an online fundraising campaign for the benefit of the district shall begin the process by seeking prior approval from the board or their designee. Any fundraising efforts conducted using the district's name, symbols, or imagery will be conducted in accordance with all policies, regulations, and rules for fundraising within the district. Money or items raised by an online 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.
Approval of requests shall depend on factors including, but not limited to: ·
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. The requestor is responsible for compliance with all state and federal laws and other relevant district policies and procedures. All items and money generated 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: 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: 6/16/16
Reviewed: 4/10/19
Revised: 7/11/22
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. When spending federal Child Nutrition funds, geographical preference is allowed only for unprocessed agricultural food items.
Goods and Services
The board shall enter into goods and services contracts as the board deems to be in the best interest of the school district. It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval as described below or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories, or attachments with an estimated cost of $50,000 or more.
Purchases for goods and services shall conform to the following:
In the event that only one quotation or bid is submitted, the board may proceed if the quotation or bid meets the contract award specifications.
The contract award may be based on several cost considerations including, but not limited to the following:
The board may elect to exempt certain professional services contracts from the thresholds and procedures outlined above.
The thresholds and procedures related to purchases of goods and services do not apply to public improvement projects.
Public Improvements
The board shall enter into public improvement contracts as the board deems to be in the best interest of the school district. 'Public improvement' means "a building or construction work which is constructed under the control of a governmental entity and for which either of the following applies: (1) has been paid for in whole or in part with funds of the governmental entity, (2) a commitment has been made prior to construction by the governmental entity to pay for the building or construction work in whole or in part with funds of the governmental entity. This includes a building or improvement constructed or operated jointly with any public or private agency."
The district shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contracts exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the district may nevertheless proceed with either of these processes, if it so chooses.
The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to 802.3 (Emergency Repairs).
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: Iowa Code §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301.
261 I.A.C. 54.
281 I.A.C. 43.25.
481 I.A.C. 25.
Cross Reference: 705 Expenditures
801.4 Site Acquisition
802 Maintenance, Operation and Management
802.3 Emergency Repairs
803 Selling and Leasing
Approved: 8/23/94
Reviewed: 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21
Revised: 03/10/08; 1/11/12; 2/09/16; 2/15/23
705.1R1 SUSPENSION AND DEBARMENT OF VENDORS AND CONTRACTORS PROCEDURES
In connection with transactions subject to federal suspension and debarment requirements, the district is prohibited from entering into transactions with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
When soliciting bids or otherwise preparing to enter into such a transaction, the superintendent or designee shall will use at least one of the following verification methods to ensure that any parties to the transaction are not suspended or debarred prior to committing to any sub-award, purchase, or contract:
Obtaining a certification of a party’s compliance with the federal suspension and debarment requirements in connection with any application, bid, or proposal;
Requiring compliance with the federal suspension and debarment requirements as an express condition of any sub-award, purchase, or contract in question; or
Prior to committing to any sub-award, purchase, or contract, check the online Federal System for Award Management at https://sam.gov/portal/SAM/##11 to determine whether the relevant party is subject to any suspension or debarment restrictions.
2 CFR Part 200 Subpart B—General Provisions
200.113 Mandatory Disclosures
A non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Non-Federal entities that have received a Federal award including the term an dconsition outlined in Appendix XII—Award, Term, and Condition for Recipient Integrity and Performance Matters are required to report certain civil, criminal, or administrative proceedings to SAK. Failure to make required disclosures can result in any of the remedies described in 200.338. Remedies for noncompliance, including suspension or debarment. (See also 2 CFR part 180, 31 U.S.C. 3321, and 41 U.S.C. 2313.) It is the responsibility of the Superintendent to timely report to the relevant federal or pass through agency any violations of federal criminal law involving fraud, bribery, or gratuity potentially impacting a federal grant.
In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required. When federal, state, and local requirements conflict, the most stringent requirement will be followed.
2 CFR Part 200, Subpart D Subsection §200.318 (c)(1)
No District employee, officer, or agent may participate in the selection, award, and administration of contracts supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. District officers, employees, and agents may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, for situations where the financial interest is not substantial or the gift is an unsolicited item of nominal value, district employees must abide by all relevant board policies. Violation of this requirement may result in disciplinary action for the District employee, officer, or agent.
2 CFR Part 200, Subpart D Subsection §200.320 (e)(1-4)
Procurement for contracts paid with federal funds may be conducted by noncompetitive (single source) proposals when one or more of the following circumstances apply: (1) the item is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) after solicitation of a number of sources, competition is inadequate.
2 CFR Part 200, Subpart D Subsection §200.321
The District will take all necessary affirmative steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor to follow steps (1) through (5) when subcontractors are used.
The district will conclude the following provisions in all procurement contracts or purchase orders include the following provisions when applicable:
2 CFR Part 200 Appendix II
(A) Contracts for more than the simplified acquisition threshold currently set at $150,000, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate.
(B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity including the manner by which it will be effected and the basis for settlement.
(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part, 196401965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.”
(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excel of $2000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (U.S.C. 31413144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statue, contractors must be required to pay wage to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non-
Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include a provision for compliance with the Copeland “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, “Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”). The Act provides that each contractor or subrecipient must be prohibited from inducing, by any means, any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency.
(E) Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-37008). Where applicable, all contracts awarded by the non-Federal entity in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704 as supplemented by Department of Labor regulations (29 CFT Part 5.) Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation or transmission of intelligence.
(F) Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of “funding agreement” under 37 CFR §401.2 (a) and the recipient or subrecipient wishes to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment, or performance of experimental, developmental, or research work under that “funding agreement,” the recipient or subrecipient must comply with the requirements of 37 CFR Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts, and Cooperative Agreements,” and any implementing regulations issued by the awarding agency.
(G) Clean Air Act (42 U.S.C. 7401-7671q.) and the Federal Water Pollution Control Act (33 U.S.C. 1251-1387), as amended—Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders, or regulations issues pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA).
(H) Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see CFR 180.220) must not be made to parties listed on the government wide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549.
(I) Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)—Contractors that apply or big for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant, or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-Federal award.
(J) See §200.322 Procurement of recovered materials.
§200.216 Prohibition on certain telecommunications and video surveillance services or equipment
Code No. 705.2
PURCHASING ON BEHALF OF EMPLOYEES
Generally, the school district shall not purchase items on behalf of employees. The school district may in unusual and unique circumstances do so. It shall be within the discretion of the board to determine when unique and unusual circumstances exist.
No purchase shall be made unless the employee has paid the school district 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 (1993).
Cross Reference: 703 Budget
Approved 8/23/94 Reviewed 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 705.3
PAYMENT FOR GOODS AND SERVICES
The board authorizes the issue 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 payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, and payment of salaries pursuant to the terms of a written contract 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 verified 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. 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 sign warrants, the vice president may sign warrants on behalf of the president.
It shall be the responsibility of the superintendent to develop the administrative regulations regarding this policy.
Legal Reference: Iowa Constitution, Art. III § 31.
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) (1993).
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: 705.1 Purchasing - Bidding
Approved 8/23/94 Reviewed 12/08/97; 10/08/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised 07/10/06
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
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.
NOTE: All use of public funds should directly serve a public purpose in a clear and transparent manner. Districts should consider what purchasing and reimbursement flexibility is needed for their district and apply all restrictions equally.
Legal References:
Iowa Constitution Art. III, sec. 31;
Iowa Code §§ 68A.505; 279.8; 721.2.
1979 Op. Atty. Gen., No. 79-4-26
Cross References: 401.7 Employee Travel Compensation
704.1 Local-State-Federal-Miscellaneous Revenue
704.5 Student Activities Fund
705.1 Purchasing-Bidding
705.2 Purchasing on Behalf of Employees
705.3 Payment for Goods and Services
707.5 Internal Controls
905.1 Community Use of School District Facilities & Equipment
|
Approved 10/12/21 |
Reviewed |
Revised |
The following is a list of examples organized by activity for what is allowable, or not allowable as a purchase/reimbursement using public funds. This regulation is intended as guidance and there may be situations that are not listed here. Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds.
Reimbursements to an Individual
Supplies for Public Areas
Staff Parties/Receptions
School/ Student Activity Banquets
Memorial Gifts
Student Incentives
Meetings
Some expenditures will be considered personal expenses regardless of the context. These include purchase or reimbursement of alcohol, and personal items not included as retirement or memorial gifts listed above.
Code No. 706.1
PAYROLL PERIODS
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 §§ 20.9; 91A.2(4), .3 (1993).
Cross Reference: 706.2 Payroll Deductions
Approved 8/23/94 Reviewed 12/08/97; 11/12/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 706.2
PAYROLL DEDUCTIONS
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. 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 from the employee.
The districvt may deduct wages as required or allowed by state or federal law or by order of a court of competent jurisdiction.
It shall be the responsibility of the superintendent to determine which additional payroll deductions will be allowed.
Payroll deduction requirements state in the employee handbook, if any, will be followed.
Legal Reference: Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16; 422 (1993).
Cross Reference: 706.1 Payroll Periods
Approved 8/23/94 Reviewed 12/08/97; 11/12/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised: 4/16/24
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
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:
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. 213(a) (2012)
29 C.F.R. Part 541 (2012)
Cross References: 409.8 Licensed Employee Unpaid Leave
414.8 Classified Employee Unpaid Leave
|
Approved: _10/12/21____ |
Reviewed: _____ |
Revised: _4/16/24____ |
The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act. The district will not make pay deductions that violate either the federal or state laws.
Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Business Manager Within 15 business days of receiving the complaint, the Business Manager will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.
This complaint procedure is available in addition to any other complaint process that also may be available to employees.
Code No. 707.1
PRESENTATION AND PUBLICATION OF FINANCIAL INFORMATION
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 witht he atgenda for the board meeting. The treasurer will also furnish the board with a statement from each depository showing the gbalance then on desposit. It is the responsibility of the treasurer to submit this report to the board annually.
The board secretary shall report to the board each month about 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.
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 sxecretary to publish these reports in a timely manner.
Legal Reference: Iowa Code §§ 279.8; 291.7 (1993).
Cross Reference: 206.3 Secretary-Treasurer
707 Fiscal Reports
Approved 8/23/94 Reviewed 12/08/97; 11/12/01; 10/16/06; 10/12/11; 10/11/16; 10/12/21 Revised: 4/16/24
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 707.4
AUDIT
In accordance with state law, to review the funds and accounts of the school district, the board shall employ an auditing agency certified in the state of Iowa to perform an annual audit of the financial affairs of the school district. The superintendent or designee will use a request for proposal procedure in selecting an auditor. The administration shall cooperate with the auditors. Annual audit reports will be filed with the State Auditor and remain on file as permanent records of the school district.
Legal Reference: Iowa Code § 11.6 (1993).
Cross Reference: 701 Financial Accounting System
707 Fiscal Reports
Approved 8/23/94 Reviewed 10/08/97; 11/12/01; 10/16/06; 10/12/11;10/11/16; 10/12/21 Revised: 4/16/24
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 707.5
INTERNAL CONTROLS
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, 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, 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 and 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/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.
Legal References: American Competitiveness and Corporate Accountability Act of 2002, Pub. L. No. 107-204.
Iowa Code ch. 11, 279.8 (2005).
Approved 07/10/06 Revised 10/16/06; 10/12/11; 10/11/16; 10/12/21 Reviewed
Code No. 707.5R1
INTERNAL CONTROLS PROCEDURES
Fraud, financial improprieties, or irregularities include, but are not limited to:
The superintendent, 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.
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.
Morning Sun Community 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 |
|
Permanent record of individual pupil |
Permanently |
|
Records of payment of judgments against the school district |
Permanently |
|
Bonds and bond coupons |
10 years |
|
Written contracts |
1 year |
|
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 |
As determined by the grant |
|
Non-payroll personnel records |
7 years |
|
Payroll personnel records |
3 years after leaving the district |
|
Employment applications |
2 years |
|
Payroll records |
3 years |
|
School meal programs accounts/records |
3 years after submission of the final claim for reimbursement |
Employees' records shall be housed in the central administration office of the school district. The employees' 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 microfilm or microfiche school district records and may destroy paper copies of the records if they are more than three years old. A properly authenticated reproduction of a microfilmed record meets the same legal requirements as the original record.
Legal Reference: 7 C.F.R. 210.23(c)
Iowa Code 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119;
614.1(13).
281.I.A.C. 12.3(4); 41.624
City of Sioux City v Greater Sioux City PRess Club, 421 N.@. 2d 895 (Iowa
1988)
Cross Reference: 206.3 Secretary/Treasurer
215 Board of Directors' Records
401.5 Employee Records
506 Student Records
901 Public Examination of School District Records
Approved: 8/23/94
Reviewed: 1/19/98; 11/12/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21
Revised: 02/09/16; 5/11/23
Code No. 709
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 for the replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program shall be reviewed once every three years.
The school district will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss would 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 appraisal agency for inventory and appraisal value services. An itemized statement of the appraised value of school district facilities shall be kept. This statement shall be updated at least once every five years.
Insurance will only be purchased through legally licensed Iowa insurance agents with preference given to brokers maintaining offices in the community when possible.
Administration of the insurance program shall be the responsibility of the superintendent. The board secretary shall also be responsible for placing insurance coverage, maintaining property appraisals and inventories, processing claims, maintaining loss records, and supervising loss prevention activities.
It shall be the responsibility of the superintendent to recommend, when necessary, the use of a private appraisal agency and to make recommendations to the board for the purchase of insurance coverage.
Legal Reference: Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 517A.1; 670.7 (1993).
1974 Op. Att'y Gen. 171.
1972 Op. Att'y Gen. 676.
Cross Reference: 205 Board Member Liability
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 710.1
SCHOOL FOOD 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 beverages and 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 director of food service for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens with permission of the superintendent and in accordance with board policy.
The school food program is operated on a nonprofit basis. The revenues of the school food program will be used only for paying the regular operating costs of the school food program. Supplies of the school food program, including those provided by the United States Department of Agriculture, shall only be used for the school food program.
The board will set, and periodically review, the prices for school lunches, breakfast and milk. It shall be the responsibility of the superintendent to make a recommendation regarding the prices of school lunch and milk.
It shall be the responsibility of the board secretary to administer the program and to cooperate with the superintendent and head cook for the proper functioning of the school food program.
Legal Reference: 42 U.S.C. §§ 1751 et seq. (1988).
7 C.F.R. Pt. 210 et seq. (1990).
Iowa Code ch. 283A (1993).
281 I.A.C. 58.
Cross Reference: 710 School Food Service
905.1 Use of School District Facilities and Equipment
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
710.1E1 SCHOOL FOOD PROGRAM NOTICES OF NONDISCIMINATION
USDA Nondiscrimination Statement
In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA< its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA.
Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc.), should contact the Agency (State or local) where they applied for benefits. Individuals whoa re deaf, hard or hearing, or have speech disabilities may contact USDA through the Federal Relay Service at 800-877-8339. Additionally, program information may be made available in languages other than English.
To file a program complain of discrimination, complete the USDA Progrma Discrimination Complaint Form (AD-3027) found online at: https://www.usda.gov/oascr/how-to-file-a-program-discimination-complaint, any USDA office, or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call 866-632-9992. Submit your completed form or letter to USDA by:
Office of the Assistant Secretary for Civil Rights
1400 Independence Avenue, SW
Washington, D.C. 20250-9410
This institution is an equal opportunity provider
Iowa Nondiscrimination Statement
It is the policy of the CNP provider not to discriminate on the basis of race, creed, color, sex, sexual orientation, gender identity, national origin, disability, age, or religion in its programs, activities, of employment practices as required by the Iowa Code section 216.6, 216.7, and 216.9. If you have questions or grievances related to compliance with this policy by this CNP Provider, please contact the Iowa Civil Rights Commission, Grimes State Office Building, 400 E 14th St., Des Moines, IA 50319-1004; phone number 515-281-4121 or 800-457-4416; website: https://icrc.iowa.gov;.
710.1E2 CHILD NUTRITION PROGRAMS CIVIL RIGHTS COMPLAINT FORM
Complain Contact Information:
Name: _______________________________________________________________________
Street Address, City, State, Zip: ___________________________________________________
County: __________________________________Area Code/Phone: ____________________
Email Address: ________________________________________________________________
Complaint information:
The USDA is the cognizant agency for the Child Nutrition Programs listed and therefore is the first contact for the six protected classes of race, color, national origin, sex, age, and disability for complaints received within 180 days. Civil rights complaints must be submitted to the USDA Office of Civil Rights within five calendar days of receipt and no later thatn 180 days of the discriminatory act. The link for submission of a complaint is: program.intake@usda.gov
In Iowa, protected classes also include sexual orientation, gendr identity, religion, or creed and complaints can be filed up to 300 days of occurrence. The address for Iowa Complaints is: Iowa Civil Rights Commission, Grims State Office building, 400 E. 14th St., Des Moines, IA 50319-1004; phone number 515-281-4121, 800-457-4416; website: https://icrc.iowa.gov/
This institution is an equal opportunity provider.
710.1R1 SCHOOL NUTRITION PROGRAM CIVIL RIGHTS COMPLAINT PROCEDURE
Procedures for Handling a Civil Rights Complaint
Civil rights complaints related to the National School Lunch Program, School Breakfast Program, Afterschool Care Snack Program, Summer Food Service Program, Seamless Summer Option, or Child and Adult Care Food Program are written or verbal allegations of discrimination based on USDA protected classes of race, color, national origin, sex, age, and disability.
Any person claiming discrimination has a right to file a complain within 180 days of the alleged discrimination. See below for additional Iowa Civil Rights information. A civil rights complaint based on the protected classes listed above must be forwarded to the address on the nondiscrimination statement.
All complaints, whether written or verbal, must be accepted by the School Food Authority (SFA)/Sponsor/Organization and forwarded to USDA at the address or link on the nondiscrimination statement within 5 calendar days of receipt. An anonymous complaint should be handled the same way as any other. Complaint forms may be developed, but their use cannot be required. If the complainant makes the allegations verbally or in a telephone conversation and is reluctant or refuses to put them in writing, the person who handles the complaint must document thedescription of the complaint.
There must be enough information to identify the agency or individual toward which the complaint is directed and indicate the possibility of a violation. Every effort should be made to obtain at least the following information:
USDA is the cognizant agency for the Child Nutrition Programs listed and therefore is the first contact for the six protected classes listed above, for complaints received with 180 days. Civil rights complaints must be submitted to the USDA Office of Civil Rights within five calendar days of receipt and no later thatn 180 days of the discriminatory act. The link for submission of a complaint is program.intake@usda.gov
In Iowa, protected classes also include sexual orientation, gender identity, religion, or creed and complaints can be filed up to 300 days of occurrence. The address for Iowa complaints is: Iowa Civil Rights Commission, Grimes State Office building, 400 E. 14th St., Des Moines, IA 50319-1004; phone number 515-281-4121, 800-457-4416; website: https://icrc.iowa.gov/
Code No. 710.2
FREE OR REDUCED COST MEALS ELIGIBILITY
Students enrolled and attending school in the school district, who are unable to afford the cost or a portion of the cost of the school lunch, breakfast and supplemental foods, will be provided the school food program services at no cost or at a reduced cost.
It shall be the responsibility of the superintendent to determine if a student qualifies for free or reduced cost school food services. Students, whom an employee believes are improperly nourished, will not be denied the school food program services simply because the paperwork has not been completed.
Employees and others will be required to purchase adult-price tickets for meals consumed.
It shall be the responsibility of the superintendent to develop administrative regulations for implementing this policy.
Legal Reference: 42 U.S.C. §§ 1751 et seq. (1988).
7 C.F.R. Pt. 210 et seq. (1990).
Iowa Code ch. 283A (1993).
281 I.A.C. 58.
Cross Reference: 710 School Food Service
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 710.3
VENDING MACHINES
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, other than juice machines, shall not be made during the lunch periods.
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. (1990).
Iowa Code ch. 283A (1993).
281 I.A.C. 58.
Cross Reference: 504.5 Student Fund Raising
710 School Food Service
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 710.4
Page 1 of 2
MEAL CHARGES
In accordance with state and federal law, the Morning Sun Community School District adopts the following policy to ensure school district employees, families, and students have a shared understanding of expectations regarding meal charges. The policy seeks to allow students to receive the nutrition they need to stay focused during the school day, prevent the overt identification of students with insufficient funds to pay for school meals, and maintain the financial integrity of the nonprofit school nutrition program.
Payment of Meals
Students have use of a meal account. When the balance reaches $0.00, a student may charge no more than $10.00 to this account. When an account reaches this limit, a student shall not be allowed to charge further a la carte items until the negative account balance is paid. Families may add money to student accounts through electronic payment options, pay at the school office, or send payment with child.
Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. schools are encouraged to provide a reimbursable meal to students with outstanding meal charge debt. If an alternate meal is provided, the meal must be the same meal presented in the same manner to any student requesting an alternate meal.
Employees may use a charge account for meals, but may charge no more than $10.00 to this account. When an account reaches this limit, an employee shall not be allowed to charge further meals or a la carte items until the negative account balance is paid.
Negative Account Balances
The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with the student's parent or guardian to resolve the matter of unpaid charges. Parents or guardians will be notified of an outstanding negative balance once the student owes five meals or more. Parents or guardians will be notified by letters sent home, and/or emails. Negative balances of more than $5.00 not paid prior to the end of the school year will be turned over to the superintendent or superintendent’s designee for collection. Options may include: collection agencies, small claims court, or any other legal method permitted by law.
Unpaid Student Meals Account
The district will establish an unpaid student meals account in a school nutrition fund. Funds from private sources and funds from the district flexibility account may be deposited into the unpaid school meals account in accordance with law. Funds deposited into this account shall be used only to pay individual student meal debt.
Communication of the Policy
The policy and supporting information regarding meal charges shall be provided in writing to:
All households at or before the start of each school year;
Students and families who transfer into the district, at time of transfer, and
All staff responsible for enforcing any aspect of the policy
Records of how and when the policy and supporting information was communicated to households and staff will be retained.
It is the responsibility of the superintendent to develop administrative regulations for implementing this policy.
Legal Reference: 42 U.S.C. 1751 et seq.
7 C.F.R. 210 et seq.
U.S. Department of Agriculture, SP 46-2016, Unpaid Meal Charges: Local Meal Charge Policies (2016)
U.S. Department of Agriculture, SP 47-2016, Unpaid Meal Charges: Clarification on Collection of Delinquent Meal Payments (2016)
U.S. Department of Agriculture, 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: 5/15/19
Reviewed: 11/18/21
Revised:
Code No. 711.1
STUDENT SCHOOL TRANSPORTATION ELIGIBILITY
Elementary students living more than two miles from their designated school attendance center shall receive transportation to and from their attendance center at the expense of the school district.
Enrolled students requiring special education shall meet the distance requirements stated above for transportation to and from their designated attendance center at the expense of the school district. Costs associated with required specialized transportation or other required transportation in the student's individual education plan, other than to and from the child's home, and transportation to and from a special education instructional program shall be borne by the special education program. Required unique transportation according to the student's individualized education plan to and from the student's home to the special education program shall be the expense of the school district whether provided by the school district or by the parent at the request of the school district.
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. 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, who transport their children at the expense of the school district, shall be reimbursed at the rate per mile set by the state. A student may be required at the board's discretion to meet a school bus vehicle without reimbursement up to three-fourths of a mile.
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.
Legal Reference: 20 U.S.C. §§ 1401, 1701 et seq. (1988).
34 C.F.R. Pt. 300 et seq. (1990).
Iowa Code §§ 256B.4; 285; 321 (1993).
281 I.A.C. 41.8, 43.
Cross Reference: 603.3 Special Education
711 Transportation
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.2
STUDENT CONDUCT ON SCHOOL TRANSPORTATION
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 bus driver and the other passengers. Students who fail to behave in an orderly manner will be subject to disciplinary measures.
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.
The school vehicle 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 principal.
After three warnings for bad conduct, or earlier if circumstances warrant it, the superintendent shall have the authority to suspend transportation privileges of the student or other appropriate discipline.
It shall be the responsibility of the superintendent to develop administrative regulations regarding student conduct and discipline when utilizing school transportation.
Legal Reference: Iowa Code §§ 279.8; 285; 321 (1993).
Cross Reference: 503 Student Discipline
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised 7/13/21
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.2R1
STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION
All persons riding buses should adhere to the following rules. The bus driver or chaperones are to follow the school bus discipline procedure for student violations of this policy.
1. Bus riders shall be at the designated loading point before the bus arrival time.
2. Bus riders shall wait until the bus comes to a complete stop before attempting to enter.
3. Bus riders must not extend arms or heads out of the bus windows at any time.
4. Aisles must be kept cleared at all times.
5. All bus riders shall be received and discharged through the right front door. Emergency door is for emergencies only.
6. A bus rider will depart from the bus at the designated point unless written permission to get off at a different location is given to the driver.
7. A bus rider may be assigned a seat by the driver.
8. Bus riders who damage seats or other equipment will pay the cost of repair or replacement.
9. Bus riders are not permitted to leave their seats while the bus is in motion.
10. Waste containers are provided on all buses for bus riders' use.
11. Permission to open windows must be obtained from the driver.
12. Classroom conduct is to be observed by students while riding the bus except for ordinary conversation.
13. Driver is in charge of the students and the bus, and the driver is to be obeyed promptly and cheerfully.
14. Students shall assist in looking after the safety and comfort of younger students.
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 1 of 2
Code No. 711.2R1
STUDENT CONDUCT ON SCHOOL TRANSPORTATION REGULATION
15. A bus rider who must cross the roadway to board or depart from the bus shall pass in front of the bus (no closer than 10 feet), look in both directions and proceed to cross the road or highway only on signal from the driver.
16. Students shall not throw objects about the bus nor out through the windows.
17. Shooting paper wads, squirt guns or other material in the bus is not permissible.
18. Students shall keep feet off the seats.
19. Roughhousing on the bus is prohibited.
20. Students shall refrain from crowding or pushing.
21. The use or possession of alcohol, tobacco or illicit drugs is prohibited on the bus.
22. Food and drink are prohibited on the bus unless special permission is granted.
23. The Good Conduct Rule is in effect.
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS Page 2 of 2
Code No. 711.03
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 but in Iowa, may be transported to the extracurricular event by school district transportation vehicles. Students attending extracurricular events outside of Iowa may be transported by school district transportation vehicles.
Students, who are provided transportation in school district transportation vehicles for extracurricular events, shall ride both to and from the event in the school 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 (1993).
281 I.A.C. 41.8, 43.
Cross Reference: 603.3 Special Education
711 Transportation
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.04
SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE
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 (1993).
281 I.A.C. 43.10.
Cross Reference: 603.2 Summer School Instruction
711 Transportation
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.05
TRANSPORTATION OF NONRESIDENT AND NONPUBLIC SCHOOL STUDENTS
The board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students. Nonresident students paying tuition and resident students attending a nonpublic school may 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 (1993).
Cross Reference: 711 Transportation
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.06
TRANSPORTATION OF NONSCHOOL GROUPS
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 pro rata cost of using the school district vehicle as determined by the board. Prior to making the school district transportation vehicle available to the local nonprofit entity, the "school bus" signs shall be covered and the flashing warning lamps and the stop arm made inoperable.
It shall be the responsibility of the superintendent to develop administrative regulations for use of school district transportation vehicles to transport students and others to school-sponsored events within the state and for application for, use of, and payment for using the school district transportation vehicles by local nonprofit entities for a nonschool-sponsored activity.
Legal Reference: Iowa Code §§ 285.1(21), .10(9), (10) (1993).
281 I.A.C. 43.10.
Cross Reference: 711 Transportation
900 Principles and Objectives for Community Relations
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.07
SCHOOL BUS SAFETY INSTRUCTION
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 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. It shall be the responsibility of the superintendent to develop administrative regulations regarding this policy.
Legal Reference: Iowa Code §§ 279.8; 321
281 I.A.C. 43.40.
Cross Reference: 503 Student Discipline
507 Student Health and Well-Being
804.2 District Emergency Operations Plans
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
Code No. 711.08
TRANSPORTATION IN INCLEMENT WEATHER
School district buses will not operate when weather conditions due to fog, rain, snow or other natural elements make it unsafe to do so. Because weather conditions may vary around the school district and may change quickly, the best judgment possible will be used with the information available.
The final judgment as to when conditions are unsafe to operate will be made by the superintendent. The superintendent will be assisted by the actual "on location" decisions and reports of the drivers.
Several drivers each year will be specially designated to report weather and road conditions by bus radio when requested to do so. Other drivers and students will be notified by commercial radio when school is canceled or temporarily delayed. When school is canceled because of weather anywhere in the school district, all schools will be closed.
When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced by commercial radio. Students will be returned to their regular drop-off sites unless weather conditions prevent it. In that case, students will be kept at school until they are picked up by the parents.
Legal Reference: Iowa Code § 279.8 (1993).
Cross Reference: 601.2 School Day
Approved 8/23/94 Reviewed 01/19/98; 12/10/01; 11/13/06; 11/09/11; 11/08/16; 11/18/21 Revised
MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS
The board recognizes that it has a role in reducing environmental pollutants and in assisting students and others be free from pollutants that may impact their respiratory health. Unnecessary vehicle idling emits pollutants and wastes fuel. The board directs the superintendent, in conjunction with the Director of Transportation, to work on administrative regulations to implement this policy and reduce school vehicle idling time.
NOTE: For more detailed discussion of this issue, see IASB's Policy Primer, Vol. 19 #8- January 8, 2007.
Legal References:
Iowa Code §279.8 (2013).
Cross References: 403 Employee Health and Well-Being
507 Student Health and Well-Being
711 Transportation
|
Approved: _____ |
Reviewed: _11/18/21____ |
Revised: _____ |
Code 711.10
SCHOOL BUS PASSENGER RESTRAINTS
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.
Approved: 10/15/19
Reviewed: 11/18/21
Revised:
Legal Reference: 281 I.A.C. 43.10(6)
Cross Reference: 711.7 School Bus Safety Instruction
The Morning Sun Community School District recognizes the increasingly vital role technology plays in society. It is the goal of the district to embrace technology as a resource to further educate our students, and better prepare students for the future. It is the intent of the district to support secure data systems in the district, including security for all personally identifiable information (PII) that is stored digitally on district-maintained devices, computers and networks. Technology also has incredible potential to support increased efficiency, communication and growth through collaboration among administration, students, staff, employees and volunteers.
However, with this growth opportunity comes increased potential for valuable sensitive data to become public. The district takes seriously its responsibility to protect private data. The purpose of this policy is to ensure the secure use and handling of all district data, computer systems, devices and technology equipment by district students, employees, and data users.
The district supports the use of third-party vendors to perform necessary education functions for the district. Utilizing third party vendors to outsource functions the district would traditionally perform provides a cost-effective means to deliver high quality educational opportunities to all students. However, it is paramount that third party vendors with access to sensitive data and PII of district students, employees and data users be held to the highest standards of data privacy and security.
The selection of third-party vendors shall be in accordance with appropriate law and policy. Third-party vendors with access to PII shall meet all qualifications to be designated as a School Official under the Family Educational Rights and Privacy Act (FERPA). The board shall ensure that any approved contract with a third-party vendor will require that the vendor comply with all applicable state and federal laws, rules, or regulations, regarding the privacy of PII.
It is the responsibility of the superintendent to develop procedures for the district to enhance the security of data and the learning environment. The procedures shall address, but not be limited to, the following topics:
Access Control –Access control governs who may access what information within the district and the way users may access the information. Increased access to secure networks and data will inevitably increase the risk of security compromise to those networks and data. It is the responsibility of the superintendent to develop procedures for determining which individuals will have access to district networks, devices and data; and to what extent such access will be granted. System and network access will be granted based upon a need-to-have requirement, with the least amount of access to data and programs by the user as possible.
Security Management –Security management addresses protections and security measures used to protect digital data. These include measures related to audits and remediation, as well as security plans for responding to, reporting and remediating security incidents. It is the responsibility of the superintendent to develop procedures to govern the secure creation, storage and transmission of any sensitive data and personally identifiable information (PII). The superintendent or designee shall implement network perimeter controls to regulate data moving between trusted internal resources to external entities.
Technology and Data Use Training –Technology and data use training addresses acceptable use best practices to safeguard data for students, employees and staff. It is the responsibility of the superintendent to develop procedures for creating and administering a training program on proper data and technology use. The training shall address the proper use and security of all district owned or controlled technology, devices, media and data. Training should be administered to all district data users. The training program should be updated and presented to the school board for approval on an annual basis.
In furtherance of this policy, the superintendent or designee shall be responsible for overseeing district-wide data and technology security, to include development of standards and procedures and adherence to the administrative procedures defined in this document.
Legal References:
20 U.S.C. §1232g; 34 C.F.R. Part 99
Cross References: 401.13 Staff Technology Use/Social Networking
506.1 Student Records Access
605.4 Technology and Instructional Materials
Approved Reviewed Revised
The District must ensure proper safeguards and procedures exist to use third-party vendors as a resource to further educational functions. The following procedures shall be used to investigate and contract only with qualifying third-party vendors for the performance of necessary educational functions of the district; and to ensure that third-party vendors meet the required standards to be designated under the Family Educational Rights and Privacy Act (FERPA) as a School Official to handle personally identifiable information (PII) within the district.
Third-party vendors may be designated by the district as a School Official when the vendor:
Third party vendor data use requirements shall include, but not be limited to the following:
Computers, electronic devices and other technology are a powerful and valuable education and research tool and, as such, are an important part of the instructional program. In addition, the school district depends upon computers as an integral part of administering and managing the schools' resources, including the compilation of data and recordkeeping for personnel, students, finances, supplies and materials. This policy outlines the board's expectations in regard to these different aspects of the school district's technology resources. Students, staff, and volunteers must conduct themselves in a manner that does not disrupt the educational process and failure to do so will may result in discipline, up to and including student discipline under all relevant district policies, and discharge for employees.
General Provisions
The superintendent is responsible for designating a technology coordinator who will oversee the use of school district computer resources. The technology coordinator will prepare in-service programs for the training and development of school district staff and relevant volunteers in computer skills, appropriate use of computers and for the incorporation of computer use in subject areas.
The superintendent, working with appropriate staff, shall establish regulations governing the use and security of the school district's computer resources. The school district will make every reasonable effort to maintain the security of the system. All users of the school district's computer resources, including students, staff and volunteers, shall comply with this policy and regulation, as well as others impacting the use of school equipment and facilities. Failure to comply may result in disciplinary action, up to and including discharge, or expulsion, as well as suspension and/or revocation of computer access privileges.
Usage of the school district's computer resources is a privilege, not a right, and that use entails responsibility. District-owned technology and district maintained Internet-based collaboration software, social media, and email accounts are the property of the school district. Therefore, users of the school district's computer network must not expect, nor does the school district guarantee, privacy for e-mail or use of the school district's computer network including web sites visited. The school district reserves the right to access and view any material stored on school district equipment, within district-owned software, or any material used in conjunction with the school district's computer network.
The superintendent, working with the appropriate staff, shall establish procedures governing management of computer records in order to exercise appropriate control over computer records, including financial, personnel and student information. The procedures will address:
Social Networking or Other External Web Sites
For purposes of this policy any web site, other than the school district web site or school-school district sanctioned web sites, are considered external web sites. Employees and volunteers shall not post confidential or proprietary information, including photographic images, about the school district, its employees, students, agents or others on any external web site without prior written consent of the superintendent. Employees and volunteers shall adhere to all applicable privacy and confidentiality policies adopted by the school district when on external web sites. Employees, students, and volunteers shall not use the school district logos, images, iconography, etc. on external web sites unless authorized in advance by school administration. Employees shall not use school district time or property on external sites that are not in direct-relation to the employee's job duties. Employees, students and volunteers need to realize that the Internet is not a closed system and anything posted on an external site may be viewed by others, all over the world. Employees, students and volunteers who don't want school administrators to know their personal information, should refrain from exposing sharing it on the Internet. Employees and volunteers should not connect with students via external web sites without consent of the building level administrator.
Employees and volunteers who wish to connect with students through an Internet-based software application that is not District-Approved must first obtain the prior written consent of the building administrator. At all times, no less than two licensed employees must have access to all accounts and interactions on the software application. Employees and volunteers who would like to start a social media site for school district sanctioned activities, should obtain prior written consent from the superintendent.
It is the responsibility of the superintendent to develop administrative regulations implementing this policy.
Legal Reference: Iowa Code § 279.8 (2013).; 282 I.A.C. 25, 26
Cross Reference: 104 Anti-Bullying/Harassment
305 Administrator Code of Ethics
401.11 Employee Orientation
407 Licensed Employee Termination of Employment
413 Classified Employee Termination of Employment
605 Instructional Materials
Approved:
Reviewed: 11/21/23; 1/11/24
Revised:
General
The following rules and regulations govern the use of the school district's computer network system, employee access to the Internet, and management of computerized records:
Prohibited Activity and Uses
The following is a list of prohibited activity for all employees concerning use of the school district's computer 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.
Other Technology Issues
Employees should contact students and their parents through the school district technology or phone 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.