DEPOSITORY OF FUNDS

Code No. 701.1

Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories.The board will also designate the maximum amount which may be kept on deposit in each bank. This amount will be designated the first time a new depository is identified, and will be reviewed at least once every five years or when an increase or additional depository is needed. The amount stated in the resolution must be for all depositories and include all of the school district's funds.

It is the responsibility of the board secretary to include the resolution in the minutes of the meeting.

Legal Reference:          Iowa Code §§ 12C.2; 279.33

Cross Reference:          210.1    Annual Meeting

206.4    Treasurer

704.1 Local - State - Federal - Miscellaneous Revenue

 Adopted:           04/13/1987

Reviewed:            04/22/2024

Revised:               04/22/2024

TRANSFER OF FUNDS

Code No. 701.2

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

If all requirements for district use of funds 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)0, and Teacher Leadership Supplement (TLS) without board action.

The district may choose to request approval from the School Budget Review Committee to transfer funds to make a program whole, prior to its elimination.

Temporary transfers (loans) of funds are permitted between funds but must be repaid to the originating fund, with interest, by Oct. 1 following the end of the fiscal year.

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

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

289 I.A.C. 6

Cross Reference:        701.3    Financial Records

703  Budget

704.2   Sale of Bonds

Adopted:         10/19/1992

Reviewed:       04/22/2024

Revised:          04/22/2024

Code No. 701.4

Governmental Accounting Practices and Regulations

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 amounts in those fund balances can be spent.  A formal board action is required to establish, modify and or rescind a committed fund balance.  The resolution will state the exact dollar amount.  In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.

The Board authorizes the School Business Official to assign amounts to a specific purpose in compliance with GASB 54.  An ‘assigned fund balance’ should also be reported in 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 amounts in 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. Such 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.  

Cross Reference:        701.03 Financial Records

Adopted: 04/22/2024        

Reviewed:           

Revised:              

FISCAL MANAGEMENT

Code # 701.5

The Board recognizes its fiduciary responsibility to oversee the management of school district funds in keeping with the school district vision, mission and goals.  To achieve this purpose, the board may engage in learning about the financial needs, operations and requirements of the district as appropriate for the board’s understanding of the district’s financial position.  The Board also commits to engaging in annual financial goal setting for the district based upon measurable data and projections for the district.

After the fiscal year has closed, the Superintendent or their designee will provide to the Board concise, timely, well organized financial data.  The Board will exercise its oversight responsibilities by reviewing relevant PK-12 public education sector indicators to understand the financial trends of the district.  

The board will establish and review financial goals annually.  The District will measure whether these goals were obtained as of June 30, but only after completion of the Certified Annual Report due September 15th each year.

Providing the best possible educational experience for all students and meeting federal, state, and local academic goals for each student requires maximizing General Fund resources for use in the instructional program. The board may request from the School Budget Review Committee (SBRC) additional modified spending authority (MSA) where it may be available for items such as: 

• Special education deficit balances

• Advances to support increasing student enrollment

• Supports for students identified as English Learners

• At risk / dropout prevention programming

• Initial staffing associated with opening new buildings or programs

• Any other lawful purpose

Any award of modified supplement amount will be levied as a cash reserve based on the recommendation of the superintendent/designee and approved by the Board of Education in keeping with the fiscal management performance measures provided for in district policy.

Legal Reference:    Iowa Code §§ 257.7, 31; 279.8

Adopted:  02/14/2024

Reviewed:

Revised:

BUDGET PLANNING

Code No. 703.1

Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected. The budget of the school district is the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified. It is the responsibility of the superintendent to operate the school within the budget.

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

∙      the amount of revenues to be raised by taxation;

∙      the amount of revenues from sources other than taxation;

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

∙      a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

It is the responsibility of the School Business Official 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 then 20 days prior to the date of hearing. The hearing notice is published in a newspaper designated for official publication in the school district. The hearing notice must also be posted on the district website and district social media accounts on the same day it is published in the newsletter. 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 is 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 will have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board is 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 is published in a newspaper designated for official publication in the school district.  It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 10 but no more than 20 days prior to the public hearing.

The board will adopt and certify a budget for the operation of the school district to the county auditor by April 30.  It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and the Iowa Department of Management.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures will follow the procedures for public review and adoption of the original budget by the board outlined in these policies.

It is 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

Adopted:           04/12/1987

Reviewed:        04/22/2024

Revised:           04/22/2024

LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE

Code No. 704.1

Revenues of the school district are received by the board treasurer.  Other persons receiving revenues on behalf of the school district will promptly turn them over to the board treasurer.

Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district.  It is 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 will not be used for private gain or political purposes.

Tuition fees received by the school district are deposited in the general fund.  The tuition fees for kindergarten through twelfth grade during the regular academic school year are set by the board based upon the superintendent's recommendation in compliance with current law.  Tuition fees for summer school and adult education are set by the board prior to the offering of the programs.

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

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

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

      ·    Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;

      ·    Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;

      ·    Goods and services which are not otherwise available in the quantity or quality required by the school district;

      ·    Telecommunications other than radio or television stations;

      ·    Sponsoring or providing facilities for fitness and recreation;

      ·    Food service and sales; and,

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

Legal Reference:          Iowa Code §§ 12C; 23A; 24.9; 257.2; 279.8, .41; 282.2, .6, .24; 291.12, 297.9-.12, .22; 301.1.

Cross Reference:         701.1   Depository of Funds

                                    703      Budget

                                    803      Selling and Leasing

                                    905      Use of School District Facilities & Equipment

Adopted:               10/19/1992

Reviewed:             1/17/2022

Revised:                1/17/2022

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:

• General Obligation Bonds
• General Obligation Capital Loan Notes
• Bond Anticipation Notes
• Revenue Anticipation Notes
• School Infrastructure Sales, Services and Use Tax Revenue Bonds
• Lease Purchase Agreements, including Certificates of Participation

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.

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.

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.

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

Adopted: 6/15/2020          
Revised:               
Reviewed: 12/21/2020      

Gifts-Grants-Bequests-Donations

Code No. 704.4

Recognizing that the loss of a member of the school community is deeply felt, the Edgewood-Colesburg Community School District will support staff, students and families who feel the loss, and will assist with connections to appropriate community resources. As places designed primarily to support learning, school sites should not serve as the main venue for the memorializing of students or staff.

The board believes gifts, donations, grants, and/or bequests to the school district involving money, equipment, and furnishings may be accepted by the District when they will further the interests of the school district. The District encourages gifts, donations, grants, and/or bequests that are not likely to be acquired from public fund expenditures.

Memorials for deceased students or staff shall be limited in form to perpetual awards or scholarships, collections of books, or items of historical or educational significance. Memorials involving concrete work, pavers, gardens, plantings or building/landscape modifications will not be permitted. Memorials shall be limited to one per loss. Monetary donations or fundraising contributions may be designated to the specific clubs, sport, or General fund for collection and administration of the gift.  For suggestions about specific needs or memorial ideas, consult with the Superintendent.  Other types of memorials may be considered for approval, at the discretion of the Superintendent/designee.

Most ordinarily, the ceremony for acceptance of the memorial commemorating the student or staff member will take place four to six months after the request, depending on seasonal conditions. Plaques may be created and given to the family at time of scholarship/contribution, or displayed in a designated viewing site.

The district desires to honor those who were students or employees at the time of their death or within three months of graduation or ending employment.  An area will be designated at the high school building for an indoor memorial.  The area should be accessible to the general public when the building is open but not in an area of main traffic flow.  It should be a place that allows quiet contemplation.  The high school building principal has final determination of this site.  A memorial plaque for students and a separate plaque for employees will be displayed.  A plate with the student’s or employee’s name along with the date of death will be engraved on the plate.  Each plate will be approximately the same size (1 ½” x 3” or less).  The administrative team will determine if the deceased meet the intent of the memorial. 

Generally, the following will apply when the District accepts gifts:

1. The Board is solely authorized to accept any monetary donations made to the District.
2. Equipment contributed to the schools becomes the property of the District and is subject to the same controls and regulations that govern the use of other school-owned property.
3. Contributions of equipment or services that may involve major costs for installation or maintenance or initial or continuing financial commitments from school funds shall be presented by the Superintendent’s office for Board consideration and approval.
4. Because of differences in economic resources available to the various schools, and for other reasons, the purchase of equipment on a matching fund basis (part of cost provided by an individual or organization and part by the Board from public funds) are discouraged. Additionally, to ensure equity of opportunity across schools, those making donations are encouraged to collaborate with the Superintendent/designee to identify ways that their contributions may positively impact the maximum number of students across the District.
5. Individuals or organizations desiring to contribute supplies or equipment will counsel with school officials regarding the acceptability of such contributions in advance of the solicitation of funds or by making budgetary appropriations.
6. A list of supplies and equipment contributed primarily for school use shall be reported to the Board by the Superintendent’s office at least annually.
7. Gifts for computer or other technology purchase will be accepted consistent with the technology plan.
8. Gifts for facilities will be accepted consistent with the facility plan of the District and if necessary will be renovated or built consistent with the required building codes or regulations applicable to education entities.

Employees, Board Directors, and prospective donors are reminded of state law regulating the giving of and/or receipt of gifts by public employees and elected officials. Nothing in this policy should be seen as modifying or overriding those restrictions, as outlined in Policy 402.4: Gifts to Employees, Policy 217.00: Gifts to Board Directors, and Policy

All gifts, donations, grants, and/or bequests shall be administered in pursuance of the terms of the gift, grant, and/or bequest. Such gifts shall become the property of the District and shall be under the control of the Superintendent and the Board.

Memorial Services:

As places designed primarily to support learning, school sites will not be available for a venue for funeral or memorial services. There are special circumstances that may arise in which a school site may be reserved and appropriate. An individual or family may request to have a funeral or memorial service, if the deceased fits any of the following criteria when the deceased may be categorized as:

1. Employee of the District
2. Student or alumni
3. Contributor to Edgewood Colesburg Community School either in time or money.
4. Board member

The facility request should be made directly to the Community Engagement Department. Requests will be considered based on availability, time, capacity, costs, and feasibility. Any costs for custodial assistance, damage, or set up shall be borne by those making the requests. This is considered a Class 1 rental. A recommendation shall be made to Superintendent/designee for final approval.

Legal References: Iowa Code §§ 279.42; 565.6.

Cross References

217                  Gifts to Board of Directors

402.04             Gifts to Employees

508.01             Class or Student Group Gifts

704.06             Online Fundraising Campaigns/Crowdfunding
Adopted:         04/12/21

Reviewed:       06/26/2023

Revised:          06/26/2023

Business Procedures and Non-Instructional Series

700 Series

STUDENT ACTIVITIES FUND

Code No. 704.5

Revenue raised by students or from student activities shall be deposited and accounted for in the student activities fund.  This revenue is the property of and shall be under the financial control of the board.  Students may use this revenue for purposes approved by the superintendent or superintendent’s designee.

Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the Board and under the specific control of the superintendent or superintendent’s designee.  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/district administrative assistant to keep student activity accounts up-to-date and complete.

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

Legal Reference:  Iowa Code 279.8

Cross Reference: Student Activities

                                Financial Accounting System

Adopted:               04/17/2000

Revised:                1/17/2022

Reviewed:             1/17/2022

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 principle;

            •  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 than 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 (15) months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven (397) 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; and

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

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 (30) 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 compensation of the outside persons shall not be based on the performance of the investment portfolio.

The treasurer shall be responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio’s performance, transaction activity and current investments including the percent of the investment portfolio by type of investment and by issuer and maturities.  The report shall also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio.  It shall also be the responsibility of the treasurer to obtain the information necessary to ensure that the investments and the outside persons doing business with the school district meet the requirements outlined in this policy.

It shall be the responsibility of the superintendent to deliver a copy of this policy to the school district’s depositories, auditor and outside persons doing 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 managemen

Legal Reference:  Iowa Code §§ 11.2, .6; 12.62; 22.1, .13; 28E.2; 257; 279.29; 283A; 285; 452.10; 453; 502.701; 633.123 (1993).
                                  1992 Iowa Acts.

Approved:             10/19/1992
Reviewed:             1/18/2021

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

•      The cost of the goods and services being purchased;

•      Availability of service and/or repair;

•      The targeted small business procurement goal and other statutory purchasing preferences; and

•      Other factors deemed relevant by the board.

The 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 contract(s) 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 is paid for in whole or in part with funds of the governmental entity, including 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 sample policy 802.3.

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

Adopted: 04/12/1987
Reviewed: 1/18/2021
Revised: 09/17/2018

Code No.  705.02

CREDIT AND PROCUREMENT CARDS

Employees may use school district credit cards and/or procurement cards (p-cards) for the actual and necessary expenses incurred in the performance of work-related duties.  Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to travel expenses related to professional development or fulfillment of required job duties, fuel for school district transportation vehicles used for transporting students to and from school and for school-sponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the performance of their duties.

Employees and officers using a school district credit or procurement card must submit a detailed, itemized receipt in addition to a credit or procurement card receipt indicating the date, purpose and nature of the expense for each claim item.  Failure to provide a proper receipt will make the employee responsible for expenses incurred.  Those expenses are reimbursed to the school district no later than ten working days following use of the school district's credit or procurement card.  In exceptional circumstances, the superintendent or board may allow a claim without proper receipt.  Written documentation explaining the exceptional circumstances is maintained as part of the school district's record of the claim.

The school district may maintain a school district credit or procurement card for actual and necessary expenses incurred by employees and officers in the performance of their duties.  The superintendent may maintain a school district credit or procurement card for actual and necessary expenses incurred in the performance of the superintendent's duties.  The transportation director may maintain a school district credit or procurement card for fueling school district transportation vehicles in accordance with board policy.

It is the responsibility of the superintendent to determine whether the school district credit or procurement card use is for appropriate school business.  It is the responsibility of the board to determine through the audit and approval process of the board whether the school district credit or procurement card used by the superintendent and the board is for appropriate school business.

The superintendent is responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit or procurement card.  The administrative regulations will include the appropriate forms to be filed for obtaining a credit  or procurement card.

Legal Reference:           Iowa Constitution, Art. III, § 31.

                                    Iowa Code §§ 279.8, .29, .30.

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

Cross Reference:           216.3    Board of Directors' Member Compensation and Expenses

                                    401.7    Employee Travel Compensation

Adopted:         05/16/94

Reviewed:       06/26/23

Revised:          06/26/23

APPROVAL AND PAYMENT FOR GOODS AND SERVICES

Code No. 705.3

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

All claims and salaries for which warrants have been issued prior to audit and allowance by the Board the Board shall be passed upon by the Board at its first meeting thereafter, and shall be entered on records in the regular minutes of the secretary.

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

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

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

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

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

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

Cross Reference:         705.4               Expenditures for a Public Purpose

705.4R1          Expenditures for a Public Purpose-Use of Public Funds Regulations

Adopted:         04/13/1987

Reviewed:       06/26/2023

Revised:          06/26/2023

Expenditures for a Public Purpose

Code No. 705.4

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

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

The superintendent shall develop a process for approving expenditures of public funds.  The board will review expenditures and applicable reports as necessary to ensure proper oversight of the use of public funds.  To the extent possible, expenditures shall be pre-approved by the district prior to expending the funds.  Purchases of food and refreshment for district staff, even within district, should comply with the district’s Employee Travel Compensation policy, and all other applicable policies.  All purchases/reimbursements shall comply with applicable laws, board policies and district accounting requirements.

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

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

Iowa Code §§ 68A.505; 279.8; 721.2.

281 I.A.C. 98.7

Cross Reference:

401.07 Employee Travel Compensation

704.01 Local - State - Federal - Miscellaneous Revenue

704.05 Student Activities Fund

705.01 Purchasing – Bidding

705.01-R(1)      Purchasing – Bidding - Suspension and Debarment of Vendors and Contractors Procedure

705.01-R(2)      Purchasing – Bidding - Using Federal Funds in Procurement Contracts

705.03 Payment for Goods and Services

707.05 Internal Controls

707.05-R(1)      Internal Controls - Procedures

905.01 Community Use of School District Buildings & Sites & Equipment

905.01-R(1)      Community Use of School District Buildings & Sites & Equipment - Regulation

905.01-R(2)      Community Use of School District Buildings & Sites & Equipment - Fees Schedule

905.01-EH(1)   Community Use of School District Buildings & Sites & Equipment - Application Form

905.01-EH(2)   Community Use of School District Buildings & Sites & Equipment - Indemnity and Liability Insurance Agreement

Adopted:            04/13/1987

Reviewed:         03/11/2024

Revised:             03/11/2024

It shall be the policy of the Board of Directors that all licensed personnel of the school district shall be paid on the fifth (5th) and the twentieth (20th) day of each month.  If a payday falls on or during a holiday, vacation, or weekend, licensed employees shall receive their paychecks on the last prior working day.

All classified employees of the school district shall be paid on the fifth (5th) and the twentieth (20th) day of each month.  If the fifth (5th) or twentieth (20th) fall on or during a holiday, Saturday or Sunday, classified employees shall receive their paychecks on the last prior working day.  Pay period cut-off is the second and fourth Friday of each month. 

All regularly employed full-time and part-time licensed and classified personnel shall have the option of providing the necessary information to the Board Secretary so that all salaries or wages may be paid by direct electronic deposit to the financial institution of choice.  Casual, temporary, or substitute employees are encouraged to have salaries or wages paid by direct electronic deposit, but shall not be subject to this requirement.

The above policy is subject to review and revision through the collective bargaining process where such a process exists.

Legal References:  Iowa Code Section 20.9; 91A.2(4), .3 (1997).

Cross References:  Salary Schedule for Certified Personnel
                                         Salary Schedule for non-Certified Personnel
                                         Payroll Deductions

Adopted:               04/13/1987
Reviewed:             02/22/2021
Revised:                02/15/1999

Business Procedures and Non-Instructional Series

700 Series

PAYROLL DEDUCTIONS

Code No. 706.2

Ease of administration is the primary consideration for payroll deductions, other than those required by law.  Payroll deductions are made for federal income tax withholdings, Iowa income tax withholdings, federal insurance contributions and the Iowa Public Employees' Retirement System (IPERS).

In addition, any employee may elect to have payments withheld for professional dues, district-related and mutually agreed-up group insurance coverage, United Way, and/or tax sheltered annuities will be accepted fifteen (15) days prior to the fifth (5th) of the month payroll.  Any and all deductions may be revoked thirty (30) days after receiving a written request from the employee.

The district may deduct wages as required or allowed by state or federal law or by order of a court of competent jurisdiction.  Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district.  Requests for these deductions will be made in writing to the superintendent.

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

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

Cross Reference:         406.6   Licensed Employee Tax Shelter Programs

                                    412.4   Classified Employee Tax Shelter Programs

                                    706.1   Payroll Periods

Adopted:               03/20/2000

Reviewed:             1/17/2022

Revised:                1/17/2022

Business Procedures and Non-Instructional Series

700 Series

PAY DEDUCTIONS

Code No. 706.3

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

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

• the employee has not sought permission to use paid leave for this partial-day absence,
• the employee has sought permission to use paid leave for this partial-day absence and permission has been denied,
• the employee’s accrued paid leave has been exhausted, or,
• the employee chooses to use leave without pay.

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

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

29 C.F.R. Part 541

Cross References:            409.2 – Employee Leaves of Absence

Adopted:               1/17/2022

Reviewed:            

Revised:

SECRETARY’S REPORTS

Code No. 707.1

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

Legal Reference: Iowa Code Section 279.8: 291.7

Adopted:              04/13/1987

Reviewed:            03/11/2024

Revised:               03/11/2024

Business Procedures and Non-Instructional Series

700 Series

TREASURER’S ANNUAL REPORT

Code No. 707.2

TREASURER'S ANNUAL REPORT

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

It is the responsibility of the treasurer to submit this report to the board annually.

Legal Reference:          Iowa Code §§ 279.31, .33.

Cross Reference:         206.4   Treasurer

                                    210.1   Annual Meeting

                                    707      Fiscal Reports

Approved: 1/17/22

Reviewed:

Revised:

PUBLICATION OF FINANICAL REPORTS

Code No. 707.3

Each month the schedule of bills allowed by the board is published in a newspaper designated as a newspaper for official publication.  Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as a newspaper for official publication.

It is the responsibility of the board secretary to publish these reports in a timely manner.

Legal Reference: Iowa Code Section 618, 279.35, 279.36

Cross Reference:

                206.3      Secretary

                206.4      Treasurer

Adopted:               10/19/1992

Reviewed:             02/22/2021

Revised:                02/20/2023

Business Procedures and Non-Instructional Series

700 Series

AUDIT

Code No. 707.4

In accordance with state law, to review the funds and accounts of the school district, the board will employ an independent auditor to perform an annual audit of the financial affairs of the school district.  The superintendent will use a request for proposal procedure in selecting an auditor.  The administration will cooperate with the auditors.  Annual audit reports shall remain on file as permanent records of the school district.

Legal Reference:          Iowa Code § 11.6

Adopted:               10/19/1992

Reviewed:             1/17/2022

Revised:                1/17/2022

INTERNAL CONTROLS

Code No. 707.5

The board expects all board members, employees, volunteers, consultants, vendors, contractors, students and other parties maintaining any relationship with the school district to act with integrity, due diligence, and in accordance with all laws in their duties involving the school district’s resources.  The board is entrusted with public dollars and no one connected with the school district should do anything to erode that trust.

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

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, the superintendent, or the board president.  The superintendent or the board president shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, the Auditor of State's office and other internal or external departments and agencies, including law enforcement officials, as the superintendent or the board president 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 president or vice-president, who shall be empowered to contact the board’s legal counsel, Auditor of State's office, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

The superintendent or board president shall ensure the Auditor of State’s office is notified as required by law of any suspected embezzlement, theft or other financial irregularity pursuant to Iowa law.  The superintendent and/or board president in coordination with the Auditor of State’s office, will determine whether to conduct a complete or partial audit.  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.  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 §§ 11, 279.8.

Cross References:        401.12    Employee Use of Cell Phones

707.6      Audit Committee

Adopted:               01/17/2022

Reviewed:            

Revised:

The Board of Directors shall maintain a comprehensive insurance program that will provide adequate coverage against major types of risk, loss, or damage, as well as legal liability and dishonesty.

A private appraisal agency may be retained upon the recommendation of the superintendent of schools for inventory and appraisal value services, to enable the Board of Directors to maintain a comprehensive insurance program.

An itemized statement of the appraised value of all buildings owned by the school corporation shall be maintained and shall be updated at least once every five years.

Legal Reference:  Iowa  Code Sections 85.2; 279.12; 279.28; 285.5(6);
                                      285.10(6); 517A.1; 613A.7.

Cross Reference:  Board Member Insurance
                                      Insurance for Certified Personnel
                                      Insurance for Non Certified Personnel
                                      Student Insurance, General
                                      Student Insurance, Athletic
                                      Periodic Review of Insurance Program

Adopted:               04/13/1987
Reviewed:             02/22/2021

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

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

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

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

Employees, except for food service personnel, will be required to purchase adult-price tickets for meals consumed. Food service employees may receive a meal allowance if their negotiated contract with the Board so stipulates.

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

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

Legal Reference:  42 U.S.C. §§ 1751 et seq..
                                      7 C.F.R. Pt. 210 et seq..
                                      Iowa Code ch. 283A.
                                      281 I.A.C. 58.

Cross Reference:  710.2   Free or Reduced Cost Meals Eligibility
                                       710.3   Vending Machines
                                       710.4   Meal Charge Policy
                                       905      Use of School District Facilities and Equipment

Adopted: 3/20/2000
Reviewed: 3/16/2021                           
Revised: 9/17/2018

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

The district shall at least twice annually notify all families of the availability, eligibility criteria, and application procedures for free or reduced price meals in accordance with state and federal law. 

It is the responsibility of the Nutrition Director to determine the eligibility of students for free or reduced price school nutrition programs, in accordance with criteria established by state and federal law.  If school personnel have knowledge of a student who is in need of free or reduced-price meals, school personnel shall contact the Nutrition Director.

Employees will be required to pay for meals consumed.

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..
                                      Iowa Code § 283A.
                                      281 I.A.C. 58.

Cross Reference:  710.1   School Nutrition Program
                                      710.3   Vending Machines
                                      710.4   Meal Charge Policy

Approved: 01/12/1987                         
Reviewed: 03/16/2021                         
Revised: 02/17/2020

In accordance with state and federal law, the Edgewood-Colesburg 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

All meal purchases are to be prepaid before meal service begins. Money can be added to the family account by dropping payment off at the elementary, Jr/Sr, or district office. Students who do not have sufficient funds shall not be allowed to charge meals or a la carte items until additional money is deposited in the student account.

Special Note: Families participating in the USDA’s Free/Reduced program are responsible to pay for afternoon milk and ala carte items. These are NOT part of the USDA program and are not allowed to be charged unless there is money available in their account.

Elementary School:

• If a child’s meal account has a negative balance, a letter or email will be sent home.  The child will be allowed to continue to eat school meals. Ala carte items and afternoon milk will not be available to the child unless they have cash in hand to pay.
• If the account reaches a negative balance of $20.00, a phone call with the parent and/or letter will be sent to arrange payment plan.  It will be considered at this time if the child will be allowed to continue to eat a regular meal or if an alternate meal should be given.  Ala carte items and afternoon milk will not be available to the child unless they have cash in hand to pay.
• If the account reaches a negative balance of $30.00, an alternate meal* will be given. Ala carte items and afternoon milk will not be available to the child unless they have cash in hand to pay.

Secondary School:

• If a child’s meal account has a negative balance, a letter or email will be sent home.  The child will be allowed to continue to eat school meals. Ala carte items will not be available to the child unless they have cash in hand to pay.

• If the account reaches a negative balance of $20.00, a phone call with the parent and/or letter will be sent to arrange payment plan.  At this time that an alternate meal* will be given. Ala carte items will not be available to the child unless they have cash in hand to pay.

* Student is not charged for the alternate meal

Employees:

            Employees may establish a meal account. If an employee chooses to charge a meal to their account the account balance should not fall below zero. If the account does go negative, ala carte or extra items will not be available unless they have cash in hand to pay. If balance reaches a negative balance of $10, employees MUST have cash in hand to pay.

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 families to resolve the matter of unpaid charges. Families will be notified of an outstanding negative balance once it goes negative by email or letter sent to the parent. Negative balances may 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.

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.

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

Legal Reference:  42 U.S.C. §§ 1751 et seq.
                                          7 C.F.R. §§ 210 et seq.
                                       U.S. Dep’t of Agric., SP 46-2016, Unpaid Meal Charges: Local Meal Charge Policies (2016).
                                       U.S. Dep’t of Agric., SP 47-2016, Unpaid Meal Charges: Clarification on Collection of Delinquent Meal Payments (2016).
                                       U.S. Dep’t of Agric., SP 57-2016, Unpaid Meal Charges: Guidance and Q&A (2016).
                                            Iowa Code 283A.
                                       281 I.A.C. 58.

Cross Reference:  710.1   School Food Program
                                      710.2   Free or Reduced Cost Meals Eligibility
                                       710.3   Vending Machine

Adopted:
Reviewed: 03/16/2021
Revised:             

Conflict of Interest

The following conduct will be expected of all persons who are engaged in the award and administration of contract supported by federal funds through the Child Nutrition Programs of the United States Department of Agriculture.

No employee, officer or agent of the school corporation shall participate in the selection, award or administration of a contract supported by Program funds if a conflict of interest, real or apparent, would be involved.

Conflicts of interest arise when one of the following has a financial or other interest in the entity selected for the award:

1. School corporation employee, officer, or agent;
2. Any member of the employee, officer or agent immediate family;
3. The employee, officer, or agent business partner;
4. An organization that employs or is about to employ one of above.

School corporation employees, officers, or agents shall neither solicit nor accept gratuities, favors, or anything of monetary value from contractors, potential contractors, or parties to agreements or contracts under the Program. Employees may accept unsolicited items of nominal value such as those that are generally distributed by a company or organization through its public relations program.

The purchase during the school day of any food or service from a contractor for individual use is prohibited.

The removal of any food, supplies, equipment, or school property such as records, recipe books, and the like by school employees is prohibited.

Disciplinary Action

Failure of any employee to abide by the above-stated code may result in disciplinary action, including but not limited to suspension or dismissal

Adoption:
Reviewed: 3/16/2021
Revised: 6/18/18

The donations for student meals will be recorded in the following manner:

The funds should will be applies to students in the following order until amount of the donation is fully used

1. Students on Free lunch with largest negative balance first, then the next highest continuing down to the lowest balance
2. Students on Reduced meals with the largest negative balance first, then the next highest continuing down to the lowest balance
3. Students on full pay meals with the largest negative balance first, then the next highest continuing down to the lowest balance

If the funds received exceed the total negative balance of the district, the carryover balance will be used for future negative balances

Adoption: 01/18/2021
Reviewed: 03/16/2021
Revised:          

SCHOOL LUNCH PROGRAM

DISTRICT FOOD SERVICE ACCOUNT COLLECTION

Code No. 710.7

LOW BALANCE NOTICE:

The District Office/Food Service Director will review accounts on a daily basis. When the account drops below $0.00 an account statement is sent by handed out notices, mailed notices, or emails.

Elementary: 

If the student has more than a $10.00 balance, the student will receive an alternative meal and a milk for lunch and only milk and toast for breakfast at no charge.  A call or letter to the parent(s)/guardian(s) will be made to inform the parent(s)/guardian(s) that they have five days to develop a payment plan with the district. All past due accounts need to be paid before the last day of school.

JH/HS:

Any student that reaches a negative $10.00 balance will receive an alternative meal and milk at for lunch and only milk for breakfast at no charge. A call or letter to the parent(s)/guardian(s) will be made to inform the parent(s)/guardian(s) that they have five days to develop a payment plan with the district. No ala-cart items are to be sold to anyone with a negative balance unless paid cash. All past due accounts need to be paid before the last day of school.

PAST DUE ACCOUNTS:

The District may file a claim with small claims court or utilize the services of a collection agency and/or legal counsel to secure the collection of unpaid lunch accounts. Any charges associated with the small claims court filing or fees charged by a collection agency shall be added to the unpaid debt due to the District. The District will delay such action when a parent/guardian agrees to make and makes timely payments in accordance with an alternative payment plan to eliminate debt.

Adopted: 03/20/2000

Reviewed: 03/16/2021

Revised: 06/17/2019

STUDENT ELIGIBILITY FOR TRANSPORTATION SERVICE

Code No. 711.1

Elementary and middle school students living more than two miles from their designated school attendance centers and high school students living more than three miles from their designated attendance centers are entitled to transportation to and from their attendance center at the expense of the school district.

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

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

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

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

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

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

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

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

Cross References

Adopted: 01/12/1987

Reviewed: 02/13/2024

Revised: 02/13/2024

SCHOOL BUS PASSENGER RESTRAINTS

Code No. 711.10

It is the goal of the Edgewood Colesburg Community School District Transportation Department to provide the safest student transportation possible. 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.The District requires that all students riding a school district bus equipped with seat belts wear seat belts while the bus is in motion.

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.

All students will receive instruction on the proper use of seat belts during the twice annual bus safety drills. Drivers are not responsible (i.e. liable) for students wearing seat belts while riding. Drivers are responsible for instructing students to put on seat belts prior to the bus leaving a school.

Students who may require assistance in using seat belts should ask the bus driver for help, so that all students are safely belted in their seat before the bus is in motion. Drivers will announce prior to the bus leaving that each student needs to be in their seat with the seat belt fastened.

Students refusing to use seat belts create a safety concern for themselves and others, and are subject to school district disciplinary actions. Repeated refusal to wear seat belts can result in suspension from bus riding privileges.

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

Cross Reference:         711.07 School Bus Safety Instruction

Adopted:         3/16/2021

Reviewed:

Revised:          05/15/2023

STUDENT CONDUCT ON SCHOOL TRANSPORTATION
Code No. 711.2
Bus transportation for students enrolled in the school district is one of the requirements set forth by the Iowa State Department of Education. In complying with this requirement, the Board is authorized to establish policies and regulations that will ensure safe transportation for all students.
Although the law requires the district to provide transportation, it does not relieve parents from the responsibility of supervision until such time as the child boards the bus and after the child leaves the bus at the end of the school day. Nor does it relieve students from the responsibility to behave in an orderly and safe manner on the bus. School bus transportation is a privilege that can be taken away any time a student’s conduct is considered bad enough to jeopardize the safety of the other passengers. The right to safe transportation will not be taken from an entire busload of students because a few of them disobey the rules.
Students utilizing school transportation will conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school vehicle driver and the other passengers. Students who fail to behave in an orderly manner will be subject to disciplinary measures.
The driver will have the authority to maintain order on the school vehicle. It is the responsibility of the driver to report misconduct to the building administrator.
Those students guilty of flagrant, repeated, or gross disobedience or misconduct on school buses are subject to suspension within the guidelines of the district’s Student Suspension Policy, Code Number 503.2. Continued violation of bus rules will be considered sufficient cause for refusing to transport the student(s) involved, and may lead to suspension from school, depending upon the seriousness of the matter.
The board supports the use of recording devices on school buses used for transportation to and from school as well as for field trips, curricular or extracurricular events. The recording devices will be used to monitor student behavior and may be used as evidence in a student disciplinary proceeding. The recordings are student records subject to school district confidentiality, board policy and administrative regulations.
After three (3) warnings for bad conduct, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.
It is the responsibility of the superintendent, in conjunction with the building principal, to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.
Legal Reference: Iowa Code §§ 279.8; 285; 321.
Cross Reference: 503 Student Discipline
506 Student Records
804.6 Use of Recording Devices on School Property
Adopted: 01/12/1987
Reviewed: 06/26/2023
Revised: 06/26/2023

STUDENT CONDUCT ON SCHOOL TRANSPORTATION

Code No. 711.2

Students utilizing school transportation will conduct themselves in an orderly manner fitting to their age level and maturity with mutual respect and consideration for the rights of the school vehicle driver and the other passengers.  Students who fail to behave in an orderly manner will be subject to disciplinary measures.

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

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

After three (3) warnings for bad conduct, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

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

Legal Reference:          Iowa Code §§ 279.8; 285; 321.

Cross Reference:          503      Student Discipline

                                    506      Student Records

                                    804.6   Use of Recording Devices on School Property

Adopted:               01/12/1987

Reviewed:             12/19/2022

Revised:                12/19/2022

School buses may be used to transport students and assigned teachers to and from extra-curricular activities, when such activities are part of the regular school program and sponsored by the school.

School buses may also be used by other groups when approved by the board of directors or its designee.  Fees may also be assessed and drivers must be board approved.

Legal References:  Iowa Code Section 285.11 (6)

Cross Reference:  Student Activities
                                                  Co-Curricular Activities

Adopted:               01/12/1987
Reviewed:             03/16/2021

SUMMER PROGRAM TRANSPORTATION SERVICE

Code No. 711.4
 

The school district may use school vehicles for transportation to and from summer extracurricular activities.  The superintendent will make a recommendation to the board annually regarding their use.

Transportation to and from the student's attendance center for summer school instructional programs is within the discretion of the board.  It is 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 will 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.

I.A.C. Iowa Aministrative Code

281 I.A.C. 41.412 Special Education - Transportation

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

Legal References: Iowa Administrative Code 22.10 (1)

Cross References: 603.02 Summer School Instruction

Adopted: 01/12/1987

Reviewed: 02/13/2024

Revised: 02/13/2024

BUS USAGE BY NONRESIDENT OR PRIVATE SCHOOL STUDENTS

Code No. 711.5

The board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students.  Nonresident students paying tuition may be, and resident students attending a nonpublic school accredited by the Iowa Department of Education, will be transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation.  Nonresident and nonpublic school students will 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 is 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 will be prorated.

The charge to the nonresident students is determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students are billed for the student's share of the actual costs of transportation.  The billing is according to the schedule developed by the superintendent.  It is 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 will make a recommendation annually to the board regarding the method to be used.  In making a recommendation to the board, the superintendent will 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 are 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 References:       Iowa Code §§ 285.1-.2, .10, .16.

Adopted:         01/12/1987

Reviewed:       06/26/2023

Revised:          06/26/2023

Transportation of Nonschool Groups (I & II)

Code No. 711.6

Option I

Only in unusual circumstances will the board make school district transportation vehicles available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities in the state.

In the event school district transportation vehicles are made available to local nonprofit entities, it is the responsibility of the superintendent to develop administrative regulations for application for, use of, and payment for using the school district transportation vehicles.

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

281 I.A.C. 41.412; 43.10.

Adopted:   06/26/2023  

Reviewed:

Revised

SCHOOL BUS SAFETY INSTRUCTION

Code No. 711.7

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

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

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

Legal Reference: Iowa Code §§ 279.8; 321. 281 I.A.C. 41.412; 43.40.
 

Cross References: 507.05 Emergency Plans and Drills

511.10 School Bus Passenger Restraints

804.2 District Emergency Operations Plans

Adopted: 01/12/1987

Reviewed: 03/16/2021

Revised:  05/15/2023

TRANSPORTATION IN INCLEMENT WEATHER

Code No. 711.8

A decision will be made by the superintendent or the superintendent’s designee, after consideration of all known factors and available information, as to whether or not to operate school buses and other vehicles used for transportation of students when fog, rain, snow, or other natural elements make it unsafe to transport students.

Individual drivers will not be required to operate a bus or other vehicle when, in their judgment, it would be unsafe to do so.  If a driver determines that existing conditions prevent continuation of the remainder of any portion of a route the driver will attempt to immediately notify the superintendent or superintendent’s designee by radio, who will attempt to notify parents in the manner best suited to the situation.  Plans will be made for temporary management of all students involved until conditions allow the driver to continue.

When adverse conditions exist prior to the beginning of a school day, and it has been determined that a delayed opening or cancellation of school is necessary, students and parents shall be notified by parent messaging system, social media, area commercial radio and television stations.  Every effort will be made to make information available as soon as a decision is made including announcement of a subsequent decision to change from a delayed opening to a cancellation of school.

Should adverse weather conditions develop during a school day and it is determined that school shall be dismissed early, every effort will be made to notify parents by parent messaging system, social media, area commercial radio and television stations.

Adopted: 03/18/1996

Reviewed: 02/13/2024

Revised: 02/13/2024

Code No. 713.R1

RESPONSIBLE TECHNOLOGY USE & SOCIAL NETWORKING REGULATION

General

The following rules and regulations govern the use of the school district's network systems, employee access to the internet, and management of digital records:

• Employees will be issued a school district e-mail account. Passwords must be changed periodically.
• Each individual in whose name an access account is issued is responsible at all times for its proper use.
• Employees are expected to review their e-mail regularly, and shall reply promptly to inquiries with information that the employee can reasonably be expected to provide.
• Communications with parents and/or students must be made on a school district computer, unless in the case of an emergency.
• Employees may access the internet for education-related and/or work-related activities.
• Employees shall refrain from using technology resources for personal use, including access to social networking sites.
• Use of the school district technology and school e-mail address is a public record. Employees cannot have an expectation of privacy in the use of the school district’s network and technology.
• Use of technology resources in ways that violate the acceptable use and conduct regulation, outlined below, will be subject to discipline, up to and including discharge.
• Use of the school district’s network is a privilege, not a right.  Inappropriate use may result in the suspension or revocation of that privilege.
• Off-site access to the school district network will be determined by the superintendent in conjunction with appropriate personnel.
• All network users are expected to abide by the generally accepted rules of network etiquette. This includes being polite and using only appropriate language. Abusive language, vulgarities and swear words are all inappropriate.
• Network users identifying a security problem on the school district's network must notify appropriate staff. Any network user identified as a security risk or having a history of violations of school district technolgoy use guidelines may be denied access to the school district's network.
• Employees are representatives of the district at all times and must model appropriate character, both on and off the worksite.  This applies to material posted with personal devices and on personal websites and/or social media accounts.  Posted messages or pictures which diminish the professionalism or discredit the capacity to maintain respect of students and parents may result in disciplinary action up to and including termination if the content posted is found to be disruptive to the educational environment and adversely impacts the employee’s ability to effectively serve as a role model or perform his/her job duties for the district.  The type of material that would affect an employee’s ability to serve as an appropriate role model includes, but is not limited to, text or depictions involving hate speech, nudity,
• obscenity, vulgarity or sexually explicit content.  Employee communications with students should be limited as appropriate.  If there is any uncertainty, employees should consult their building administrator.

Prohibited Activity and Uses

The following is a list of prohibited activity for all employees concerning use of the school district's network. Any violation of these prohibitions may result in discipline, up to and including discharge, or other appropriate penalty, including suspension or revocation of a user's access to the network.

• Using the network for commercial activity, including advertising, or personal gain.
• Infringing on any copyrights or other intellectual property rights, including copying, installing, receiving, transmitting or making available any copyrighted software on the school district network. See Policy 605.7, Use of Information Resources for more information.
• Using the network to receive, transmit or make available to others obscene, offensive, or sexually explicit material

• Using the network to receive, transmit or make available to others messages that are racist, sexist, and abusive or harassing to others.
• Use of another’s account or password.
• Attempting to read, delete, copy or modify the electronic mail (e-mail) of other system users.
• Forging or attempting to forge e-mail messages.
• Engaging in vandalism. Vandalism is defined as any malicious attempt to harm or destroy school district equipment or materials, data of another user of the school district’s network or of any of the entities or other networks that are connected to the Internet. This includes, but is not limited to, creating and/or placing a virus on the network.
• Using the network to send anonymous messages or files.
• Revealing the personal address, telephone number or other personal information of oneself or another person.
• Intentionally disrupting network traffic or crashing the network and connected systems.
• Installing personal software or using personal technology on the school district’s technology and/or network without the permission of the technology director.
• Using the network in a fashion inconsistent with directions from teachers and other staff and generally accepted network etiquette.

Other Technology Issues

Employees should contact students and their parents through the school district technology or phone system unless in the case of an emergency or with prior consent of the principal. Employees should not release their cell phone number, personal e-mail address, etc. to students or their parents.

Adopted:           02/17/2020

Reviewed:        04/22/2024        

Revised:           04/22/2024