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 maximum deposit amount to be kept in the depository will be stated in the resolution.  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.

Note:  While this policy is not mandatory, the content of it is.

Legal Reference:  Iowa Code §§ 12C; 279.33

Cross-Reference:  210.1  Annual Meeting
                                     206.4  Treasurer
                                     704.1  Local - State - Federal - Miscellaneous Revenue

Approved:  Feb. 11, 1985, Dec. 21, 2015, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, Oct. 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct. 26, 2015, Oct. 18, 2021            

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

If all requirements for district use of funds calculated under the teacher leadership supplement are met and funds remain unexpended and unobligated at the end of the fiscal year, the district may transfer all or a portion of remaining funds into the district’s flexibility account in accordance with law.

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; 279.8; 298A

Cross-Reference:  701.3   Financial Records
                                       703      Budget
                                       704.2   Sale of Bonds

Approved:  Feb. 11, 1985, Dec. 21, 2015, Nov. 15, 2021     
Reviewed:  Aug. 24, 2005, Oct. 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct. 26, 2015, Oct. 18, 2021       

Financial records of the school district are maintained in accordance with generally accepted accounting principles (GAAP) as required or modified by law.  School district monies are received and expended from the appropriate fund and/or account.  The funds and accounts of the school district will include, but not be limited to:

Governmental fund type:

      ·    General fund

      ·    Special revenue fund

                  --Management Levy fund

                  --Public Education and Recreation Levy fund (PERL)

                  --Student activity fund

      ·    Capital projects fund

--Physical Plant and Equipment Levy fund (PPEL)

--Secure and Advanced Vision for Education (SAVE)

      ·    Debt service fund

Proprietary fund type:

      ·    Enterprise fund

                  --School nutrition fund

                  --Child care fund

      ·    Internal service fund

Fiduciary funds:

      ·    Trust

                  --Expendable trust funds

                  --Nonexpendable trust funds

                  --Pension trust funds

•    Custodial Funds

Account groups:

      ·    General capital assets account group

      ·    General long-term debt account group

The general fund is used primarily for the education program.  Special revenue funds are used to account for monies restricted to a specific use by law.  Capital projects funds are used to account for financial resources to acquire or construct major capital facilities (other than those of proprietary funds and trust funds) and to account for revenues from SAVE. A debt service fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.  Proprietary funds account for operations of the school district operated similar to private business, or they account for the costs of providing goods and services provided by one department to other departments on a cost reimbursement basis.  Fiduciary funds are used to account for monies or assets held by the school district on behalf of, or in trust for, another entity.  The account groups are the accounting records for capital assets and long-term debt.

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

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

NOTE: For additional information about school district fund structure, please see Chapter 9 of the “Uniform Administrative Procedures for Iowa School District and AEA Officials,” located on the “Uniform Administrative Procedures Manual” section of the Iowa Department of Education’s website.

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

Cross Reference:  704       Revenue
                                       705       Expenditures

Approved:  Jan. 12, 1998, Dec. 21, 2015, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, Oct. 26, 2015, Oct. 18, 2021    
Revised:  Oct. 26, 2015, Oct. 18, 2021    

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 Board Secretary 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. 

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.  

Note: This policy is an optional policy. Should the board not adopt a policy implementing GASB54, the default is to reduce - committed, assigned and unassigned fund balances - in that order. Adoption of a policy gives boards the ability to have greater control over their fund balances.

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

Cross Reference:  701.3    Financial Records
                                       703       Budget
                                       704       Revenue

Approved:  Nov. 21, 2016, Nov. 15, 2021                                  
Reviewed: Sept. 26, 2016, Oct. 18, 2021                        
Revised: Sept. 26, 2016, Oct. 18, 2021  

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.

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

• the amount of revenues from sources other than taxation;

• the amount of revenues to be raised by taxation;

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

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

It is the responsibility of the superintendent and business manager to prepare the budget for review by the board prior to the April 15 deadline each year.

Prior to the adoption of the proposed budget by the board, the public will be apprised of the proposed budget for the school district.  Prior to the adoption of the proposed budget by the board, members of the school district community will have an opportunity to review and comment on the proposed budget.  A public hearing for the proposed budget of the board will be held each year in sufficient time to file the adopted budget no later than April 15.

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget will be published in a newspaper designated for official publication in the school district.  It will be the responsibility of the board secretary to publish the proposed budget and public hearing information at least 10 days prior 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 15.  It will be 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

Approved:  Feb. 11, 1985, Dec 21, 2015, Nov. 15, 2021     
Reviewed:  Aug. 24, 2005, Oct 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct 26, 2015, Oct. 18, 2021      

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

Legal Reference:  Iowa Code § 24.9

Cross-Reference:  703  Budget
                                       704  Revenue

Approved:  Feb. 11, 1985, Dec 21, 2015, Nov. 15, 2021      
Reviewed:  Aug. 24, 2005, Oct 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct 26, 2015, Oct. 18, 2021      

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, are accounted for and classified under the official accounting system of the school district.  It will be the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner.  School district funds from all sources will not be used for private gain or political purposes.

Student fees received by the school district are deposited in the general fund.  The 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, driver's education 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 will be 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 will be 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.

It is the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.

Legal Reference:  Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, .13; 297.9; .12, .22; 3.01.1

Cross-Reference:  701.1  Depository of Funds
                                        703    Budget
                                        803    Selling and Leasing
                                        905    Use of School District Facilities & Equipment

Approved:  Feb. 11, 1985, Dec 21, 2015, Nov. 15, 2021   
Reviewed:  Aug. 24, 2005, Oct 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct 26, 2015, Oct. 18, 2021      

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 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

Cross-Reference:  701 Financial Accounting System
                                     704 Revenue

Approved:  Feb. 11, 1985, March 19, 2012, Dec 21, 2015, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, March 19, 2012, Oct 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct 26, 2015, Oct. 18, 2021      

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

•       To provide safety of the principal;
•       To maintain the necessary liquidity to match expected liabilities; and
•       To obtain a reasonable rate of return.

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

School district funds are monies of the school district, including operating funds.  "Operating funds" of the school district are funds which are reasonably expected to be used during a current budget year or within fifteen months of receipt.  When investing operating funds, the investments must mature within three hundred and ninety-seven days or less.  When investing funds other than operating funds, the investments must mature according to the need for the funds.

The board authorizes the treasurer to invest funds in excess of current needs in the following investments.

• Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;
• Iowa Schools Joint Investment Trust Program (ISJIT); and,
• Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions.

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

The treasurer is responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction activity and current investments.

It is the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing investment business with the school district.

It will 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 are designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.

Legal Reference:  Iowa Code §§ 11.2, .6; 12.62; 12B.10; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123

Cross-Reference:  206.4 Treasurer
                                        704    Revenue

Approved:  Feb. 11, 1985, Dec 21, 2015, Nov. 15, 2021   
Reviewed:  Aug. 24, 2005, Nov. 1, 2012, Oct 26, 2015, Oct. 18, 2021    
Revised:  Sep. 21, 1992, Oct 26, 2015, Oct. 18, 2021

The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district.  The board will have sole authority to determine whether the gift furthers the interests of the school district.

Gifts, grants, and bequests will be approved by the board.  Once it has been approved by the board, a board member or the superintendent may accept the gift on behalf of the school district.

Gifts, grants, and bequests once accepted on behalf of the school district will become the property of the school district.  Gifts, grants, and bequests are administered in accordance with terms, if any, agreed to by the board.

Legal Reference:  Iowa Code §§ 279.42; 565.6

Cross-Reference:  217     Gifts to Board of Directors
                                       402.4  Gifts to Employees
                                       508.1  Class or Student Group Gifts

Approved:  Feb. 11, 1985, Dec 21, 2015, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, Oct 26, 2015, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Oct 26, 2015, Oct. 18, 2021      

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

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 building principal.  They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.

It is the responsibility of the board secretary to keep student activity accounts up-to-date and complete.

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

Legal Reference:  Iowa Code ; 279.8

Cross-Reference:  504  Student Activities
                                                 701  Financial Accounting System

Approved:  Jan. 12, 1998, Dec. 21, 2015, Nov.15, 2021   
Reviewed:  Aug. 24, 2005, Oct. 26, 2015, Oct. 18, 2021      
Revised:  Oct. 26, 2015, Oct. 18, 2021      

The Fairfield Community School District Board of Education believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. Any person or entity acting on behalf of the district and wishing to conduct an online fundraising campaign for the benefit of the district will begin the process by seeking prior approval from the Superintendent. Money or items raised by an online fundraising campaign will be the property of the district only upon acceptance by the board, and will be used only in accordance with the terms for which they were given, as agreed to by the board.

Approval of requests will depend on factors including, but not limited to:

• Compatibility with the district’s educational program, mission, vision, core values, and beliefs;
• Congruence with the district and school goals that positively impact student performance;
• The district’s instructional priorities;
• The manner in which donations are collected and distributed by the crowdfunding platform;
• Equity in funding; and
• Other factors deemed relevant or appropriate by the district.

If approved, the requestor will be responsible for preparing all materials and information related to the online fundraising campaign and keeping district administration apprised of the status of the campaign.

The requestor is responsible for compliance with all state and federal laws and other relevant district policies and procedures. All items and money generated are subject to the same controls and regulations as other district property and will be deposited or inventoried accordingly. No money raised or items purchased will be distributed to individual employees.

NOTE: Online fundraising campaigns have become an increasingly popular mechanism for individual educators to raise money. “Crowdfunding” can be defined as, the use of small amounts of capital from a large number of individuals to finance a project, business venture, or to fundraise for a specific cause or charity. For examples of organizations dedicated to crowdfunding for education please visit:

• DonorsChoose.org, an organization with a mission to empower “public school teachers from across the country to request much-needed materials and experiences for their students."

• AdoptAClassroom.org, an organization with a mission to give “teachers a hand by providing needed classroom materials so that students can succeed.”

NOTE: As districts determine the appropriate approval process, consider other issues that may need to be approved in addition to the project itself. For example, does the administrator approve the text of the entry that will appear online or photographs of the classroom and students?

Legal Reference:  Iowa Code §§ 279.8; 279.42; 565.6.

Cross Reference:  508.1 Class or Student Group Gifts
                                       504.5 Student Fundraising
                                       704.4 Gifts – Grants – Bequests
                                       904.2 Advertising and Promotion

Approved: Sept. 18, 2017, Nov. 15, 2021 
Reviewed: Sept. 18, 2017, Oct. 18, 2021
Revised: Oct. 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.

UNDER FEDERAL GRANTS

For federally funded procurement actions, where federal requirements conflict with Fairfield Community School District or state requirements, the federal requirement, or most restrictive requirement will be followed.

METHODS OF PROCUREMENT

The non-Federal entity must conduct procurements in a manner that prohibits the use of statutorily or administratively imposed state, local, or tribal geographical preferences in the evaluation of bids or proposals. 200.319(b).

Procurement under grants shall be made by one of the following methods, as described herein: (a) small purchase procedures; (b) sealed bids (formal advertising); (c) competitive proposals; (d) noncompetitive proposals.

A. Micro-Purchase Procedures 200.320(a)
i. The acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold - $10,000 (200.67)
ii. To the extent practicable, must distribute micro-purchases equitably among qualified suppliers
iii. May be awarded without soliciting competitive quotations if the non-Federal entity considers the price to be reasonable

B. Small Purchase Procedures 200.320(b)
i. Are those relatively simple and informal procurement methods for securing services, supplies, or other property that does not cost more than the simplified acquisition threshold - $250,000 (200.88)
ii. Price or rate quotations are to be obtained from an “adequate number” of qualified sources

C. Sealed Bidding (formal advertising) 200.320(c)
i. Lowest priced, responsive, responsible, bidder WINS
ii. The preferred method for construction when sealed bidding is “feasible”, which is when certain conditions are present
iii. Bids must be solicited from an “adequate number of known suppliers”, providing them sufficient response time before date for the opening of bids
iv. Bids will be opened at the time and place prescribed in the invitation for bids
v. Must publicly advertise the invitation for bids
vi. Bids must be opened publicly
vii. Other procedural requirements at 200.320(c) (2)

D. Competitive Proposals 200.320(d)
i. Used when conditions are not appropriate for the use of sealed bids
ii. The appropriate method when more than one source is expected to submit an offer and either a fixed-price or cost-reimbursement type contract is awarded
iii. Awards will be made to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered
iv. Requests for proposals must be publicized and identify all evaluation factors and their relative importance
v. Proposals must be solicited from an adequate number of qualified sources
vi. Must have written method for conducting technical evaluations of the proposals received and for selection of the contract

E. Noncompetitive Proposals 200.320(f)
i. Procurement through solicitation of a proposal from only one source and may be used only when one or more of the following circumstances apply:
a. One Source: the item is available only from a single source
b. Exigency/Emergency: an exigency or emergency will not permit a delay resulting from competitive solicitation
c. Awarding Agency Approval: the Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity
d. Inadequate Competition: after the solicitation of a number of sources, competition is determined inadequate

CONTRACTING WITH SMALL AND MINORITY BUSINESSES, WOMEN’S BUSINESS ENTERPRISES, AND LABOR SURPLUS AREA FIRMS (200.321)

A. Assuring that small and minority businesses, and women’s business enterprises are solicited whenever they are potential sources;

B. Placing qualified small and minority businesses and women’s business enterprises on solicitation lists;

C. Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women’s business enterprises;

D. Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women’s business enterprises;

E. Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and

F. Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in paragraphs (a) through (e).

CONTRACT PRICING (200.323)

A. The cost plus a percentage of cost and percentage of construction cost method of contracting shall not be used.

B. Fairfield Community School District shall perform some form of cost/price analysis for every procurement action, including contract modifications, amendments, or change orders. Fairfield Community School District shall make an independent estimate prior to receiving a bid or proposal. Fairfield Community School District shall negotiate profit as a separate element of the price for each contract in which there is no price competition and in all cases where cost analysis is performed. In determining a fair and reasonable profit, Fairfield Community School District must consider the complexity of the work to be performed, the risk borne by the contractor, the contractor’s investment, the amount of subcontracting, the quality of its record of past performance and the industry profit rates in the surrounding geographical area.

PROCUREMENT RECORDS

Fairfield Community School District shall maintain records sufficient to detail the significant history of a procurement, including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. (200.324)

(a) Fairfield Community School District must make available, upon request of the Federal awarding agency or pass through entity, technical specifications on proposed procurements where the Federal awarding agency or pass-through entity believes such review is needed to ensure that the item or service specified is the one being proposed for acquisition.

(b) Fairfield Community School District must make available upon request, for the Federal awarding agency or pass through entity pre-procurement review, procurement documents, such as requests for proposals or invitations for bids, or independent cost estimates, when:

(1) Fairfield Community School District procurement procedures or operation fails to comply with the procurement standards in this Part;

(2) The procurement is expected to exceed the Simplified Acquisition Threshold and is to be awarded without competition or only one bid or offer is received in response to a solicitation;

(3) The procurement, which is expected to exceed the Simplified Acquisition Threshold, specifies a "brand name" product;

(4) The proposed contract is more than the Simplified Acquisition Threshold and is to be awarded to other than the apparent low bidder under a sealed bid procurement; or

(5) A proposed contract modification changes the scope of a contract or increases the contract amount by more than the Simplified Acquisition Threshold.

(c) Fairfield Community School District is exempt from the pre-procurement review in paragraph (b) of this section if the Federal awarding agency or pass-through entity determines that its procurement systems comply with the standards of this Part.

(1) Fairfield Community School District may request that its procurement system be reviewed by the Federal awarding agency or pass-through entity to determine whether its system meets these standards in order for its system to be certified. Generally, these reviews must occur where there is continuous high-dollar funding, and third-party contracts are awarded on a regular basis;

(2) Fairfield Community School District may self-certify its procurement system. Such self-certification must not limit the Federal awarding agency's right to survey the system. Under a self-certification procedure, the Federal awarding agency may rely on written assurances from Fairfield Community School District that it is complying with these standards. Fairfield Community School District must cite specific policies, procedures, regulations, or standards as being in compliance with these requirements and have its system available for review.

AWARDED CONTRACTS

A. Fairfield Community School District will not award a contract to a party listed as debarred, suspended, or otherwise excluded in the System for Award Management (SAM). www.sam.gov (200.213)

B. Contracts awarded shall contain the applicable contract provisions described in 2 CFR 200.326 and Appendix II to Part 200.

Passed and adopted this __________ day of _____________________________________

____________________________________                            ___________________________________
 Robin Leonard, Board Secretary                                                Christi Welsh, Board President

Legal Reference:  Iowa Code §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301.
                                       261 I.A.C. 54.
                                       281 I.A.C. 43.25.
                                       481 I.A.C. 25.

Cross Reference:  705       Expenditures
                                       801.4    Site Acquisition
                                       802       Maintenance, Operation and Management
                                       802.3    Emergency Repairs
                                       803       Selling and Leasing

Approved   Aug. 20, 2018, January 28, 2021      
Reviewed   July 16, 2018, Dec. 21, 2020           
Revised    July16, 2018, Dec. 21, 2020 

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

Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, certain registration fees, and payment of salaries pursuant to the terms of a written contract may be paid by the board secretary prior to formal audit and approval by the board.  In addition, the secretary, upon approval of the board president, may issue warrants for verified bills filed with the secretary when the board is not in session prior to payment and prior to audit and approval by the board.  The board secretary will examine the claims and verify bills.

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 will be the responsibility of the secretary to bring claims to the board.

The board president and board secretary may sign warrants by use of a signature plate or rubber stamp.  If the board president is unavailable to 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) (2013).
                                        281 I.A.C. 12.3(1).
                                                                1980 Op. Att'y Gen. 102, 160, 720.
                                       1976 Op. Att'y Gen. 69.
                                       1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
                                       1936 Op. Att'y Gen. 375.

Cross-Reference:  705  Expenditures

Approved:  Feb 11, 1985, Dec 21, 2015, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, Nov. 1, 2012, Oct 26, 2015, Oct. 18, 2021    
Revised:  Oct. 10, 1994, Jan. 12, 1998, Oct 26, 2015

Requisitions for equipment, supplies, and services are to be made using the district’s web-based system for procurement.

Approved:  Feb. 11, 1985, Dec 21, 2015    
Reviewed:  Aug. 24, 2005, Oct 26, 2015    
Revised:  Oct 26, 2015

The procurement of supplies, equipment, and services will be initiated by the submittal of a requisition from district staff. Approved requisitions will be transferred to official purchase orders issued by the superintendent’s office.

Approved:  Feb. 11, 1985, Dec 21, 2015    
Reviewed:  Aug. 24, 2005, Oct. 26, 2015      
Revised:  Jan. 12, 1998, Oct. 26, 2015

Whenever physically possible, all supplies and equipment purchased in the name of the School District will be cleared through the central receiving.  Whenever this procedure is impossible and/or impractical, the central receiving is notified by the school personnel receiving such equipment, supplies, and services that such has been delivered.

It is the duty of the central receiving to certify to the accounting department the receipt of all equipment, supplies, and services.

Approved:  Feb. 11, 1985, Dec 21, 2015   
Reviewed:  Aug. 24, 2005, Oct 26, 2015      
Revised:  Jan. 12, 1998, Oct. 26, 2015

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

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

Legal Reference:  Iowa Code § 279.8 (2013).

Cross Reference:  703       Budget

Approved: Dec 21, 2015
Reviewed: Oct 26, 2015      
Revised:  Oct 26, 2015

The payroll period for the school district will be monthly.  Employees are paid on the 25th day of each month.  If this day is a holiday, recess, or weekend, the payroll is paid on the last working day prior to the holiday, recess or weekend.

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

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll periods of such employees will be followed.

Legal Reference:  Iowa Code §§ 20.9; 91A.2(4), .3 (2013).

Cross-Reference:  706.2  Payroll Deductions

Approved:  Feb. 11, 1985, Dec 21, 2015    
Reviewed:  Aug. 24, 2005, Oct 26, 2015      
Revised:  Oct 26, 2015

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).

The district may deduct wages as required or allowed by state or federal law or by order of the 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 (2013).

Cross Reference:  406.6    Licensed Employee Tax Shelter Programs
                                       412.4    Classified Employee Tax Shelter Programs
                                       706.1    Payroll Periods

Approved:  Feb. 11, 1985, Nov 21, 2016, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, Sept. 26, 2016, Oct. 18, 2021      
Revised:  Jan. 12, 1998, Sept. 26, 2016, Oct. 18, 2021

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.

NOTE: This is a mandatory policy

Legal Reference:  29 U.S.C. Sec. 2 13(a) (2012)
                                       29 C.F.R. Part 541 (2012)

Cross References:  409.8    Licensed Employee Unpaid Leave
                                          414.8    Classified Employee Unpaid Leave

Approved: Nov. 21, 2016, Nov. 15, 2021          
Reviewed: Sept. 26, 2016, Oct. 18, 2021            
Revised: Sept. 26, 2016, Oct. 18, 2021

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

Legal Reference:  Iowa Code §§ 279.8; 291.7 (2013).

Cross Reference:  206.3    Secretary [or 206.3, Secretary-Treasurer]
                                       210.1    Annual Meeting
                                       707       Fiscal Reports

Approved: Feb. 11, 1985, Nov 21, 2016   
Reviewed: Aug. 24, 2005, Sept. 26, 2016      
Revised:

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 schoolhouse funds.  This report will be in written form and sent to the board with the agenda for the board meeting.  The treasurer will also furnish the board with a sworn statement from each depository showing the balance then on deposit.

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

NOTE:  The sentence regarding the statement from the depository bank is a legal requirement.

Legal Reference:  Iowa Code §§ 279.31, .33 (2013).

Cross Reference:  206.4    Treasurer [or 206.3, Secretary-Treasurer]
                                       210.1    Annual Meeting
                                       707       Fiscal Reports

Approved:  Feb. 11, 1985, Nov 21 2016, Nov. 15, 2021     
Reviewed: Aug. 24, 2005, Sept. 26, 2016, Oct. 18, 2021    
Revised:  Jan. 12, 1998, Oct. 18, 2021

Each month the schedule of bills allowed by the board will be 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 will be the responsibility of the board secretary to publish these reports in a timely manner.

Legal Reference:  Iowa Code §§ 279.35, .36; 618 (2013).
                                       1952 Op. Att'y Gen. 133.

Cross Reference:  206.3    Secretary [or Secretary-Treasurer]

Approved: Oct. 12, 1987, Nov 21, 2016    
Reviewed: Aug. 24, 2005, Sept. 26, 2016      
Revised: 

To review the funds and accounts of the school district, the board will employ an 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.

Legal Reference:  Iowa Code § 11.6 (2013).

Cross Reference:  701       Financial Accounting System
                                       707       Fiscal Reports

Approved:  Feb. 11, 1985, Nov. 21, 2016, Nov. 15, 2021    
Reviewed:  Aug. 24, 2005, Sept. 26, 2016, Oct. 18, 2021      
Revised:  Jun. 12, 1989, Jan. 12, 1998

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

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

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

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

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

Upon approval of the board, the superintendent, may contact the State Auditor or elect to employ the school district’s auditing firm or State Auditor to conduct a complete or partial forensic/internal control/SAS99 audit annually or otherwise as often as deemed necessary.  The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district.  The superintendent, shall ensure the State Auditor is notified of any suspected embezzlement or theft pursuant to Iowa law.  In the event, there is an investigation, records will be maintained for use in the investigation.  Individuals found to have altered or destroyed records will be subject to disciplinary action, up to, and including termination.

Legal References:  American Competitiveness and Corporate Accountability Act of 2002, Pub. L. No. 107-204.
                                          Iowa Code ch. 11, 279.8 (20113).

Cross References:  401.12  Employee Use of Cell Phones
                                          707.6    Audit Committee

Approved: Feb 20, 2017
Revised: Dec 7, 2016   
Reviewed: Dec 7, 2016

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 or juice and other incidental items.

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

It will be 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 food program.

When a student/family lunch account is closed out the balance remaining will be refunded to the student’s parents. 

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.

NOTE:   This is a mandatory policy.

NOTE: Superintendents will make the annual recommendation to the board after they have completed the Paid Lunch Equity (PLE) tool. For additional information, please visit the “Nutrition Programs” section of the Iowa Department of Education’s website. 

Legal Reference:  42 U.S.C. §§ 1751 et seq. (2010).
                                       7 C.F.R. Pt. 210 et seq. (2010).
                                       Iowa Code ch. 283A (2013).
                                       281 I.A.C. 58.8

Cross Reference:  710       School Food Services
                                       905       Use of School District Facilities and Equipment

Approved:  Feb. 11, 1985, Feb 20, 2017, Nov. 15, 2021, Mar. 28, 2022    
Reviewed:  Aug. 24, 2005, Apr. 13, 2009, Jan 4, 2017, Oct. 18, 2021, Mar. 28, 2022      
Revised:  Jan. 12, 1998, May 11, 2009, Jan 4, 2017, Oct. 18, 2021      

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 will take great care to prevent the overt identification of, students who are eligible for free and reduced-price meals.

The district will 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 Food & Nutrition Services Director or designee 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 Food & Nutrition Services Director or designee.

If a student owes money for five or more meals, the Food & Nutrition Services Director or designee may contact the student’s parent or guardian to provide information regarding the application for free or reduced-price meals.  The school is encouraged to provide reimbursable meals to students who request reimbursable meals unless the students’ parent or guardian has specifically provided written direction to the school to withhold a meal from the student. 

Employees; except for food service personnel will be required to pay for meals consumed. No charging of meals is allowed by employee.

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

This is self-funding organization and to sustain the program, bills must be paid.

Legal Reference:           42 U.S.C. §§ 1751 et seq. (2010).
                                                7 C.F.R. Pt. 210 et seq. (2010).
                                                Iowa Code ch. 283A (2013).
                                                281 I.A.C. 58.

Cross Reference:           710       School Food Services
                                                710.3    Vending Machines
                                                710.4    Meal Charge Policy

Approved:  Feb. 11, 1985, Feb. 20, 2017, Nov. 15, 2021, Apr. 11, 2022         
Reviewed:  Aug. 24, 2005, Jan. 4, 2017, Oct. 18, 2021, Mar. 28, 2022      
Revised:  Jan. 4, 2017, Oct. 18, 2021, Oct. 18, 2021                                    

Food served or purchased by students during the school day and food served or purchased for other than special circumstances will be approved by the superintendent.  Vending machines in the school building will be the responsibility of the Food Service Director.  Purchases from the vending machines, will reflect the guidelines on the wellness policy 507.9.

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

Legal Reference:  42 U.S.C. §§ 1751 et seq. (2010).
                                       7 C.F.R. Pt. 210 et seq. (2010).
                                       Iowa Code ch. 283A (2013).
                                       281 I.A.C. 58.

Cross Reference:  504.5    Student Fund Raising
                                       710       School Food Services

Approved:  Jan. 12, 1998, Feb 20, 2017 , Apr.11, 2022          
Reviewed:  Aug. 24, 2005, Jan 4, 2017, Mar. 28, 2022      
Revised: Jan 4, 2017

In accordance with state and federal law, the Fairfield Community School District adopts the following policy to ensure school district employees, families, and students have a shared understanding of expectations regarding meal charges. The policy seeks to allow students to receive the nutrition they need to stay focused during the school day, prevent the overt identification of students with insufficient funds to pay for school meals, and maintain the financial integrity of the nonprofit school nutrition program.

Payment of Meals: Students have use of a meal account.

Elementary Level: When an account reaches the $15 limit, a student will not be allowed to charge further meals or ala carte options.

Middle School Level: A student may charge no more than $15 to this account.

When an account reaches a negative balance, purchasing of ala carte items will not be allowed. When an account reaches the balance limit, a student will not be allowed to charge further meals.

High School Level: When an account reaches a negative balance, purchasing of ala carte items will not be allowed. When the account reaches the $15 limit, a student will not be allowed to charge further meals.

Families may add money to a student’s account via online payments through Campus Portal, send money with the student to the building secretary for deposit to their meal account, or by sending or taking money to the ACT Office at 403 S 20^th St, Fairfield, IA  52556.

Students who qualify for free meals will never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Students with outstanding meal charge debt will be allowed to purchase a meal if the student pays for the meal by depositing cash in the office by 9 a.m. on the day of service.

Employees have use of a meal account, but will not be allowed to charge any amount.

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 once the student account reaches a low or negative balance. Families will be notified via email, automated and/or personal call, text messaging or letters home. Negative balances of more than $15.00, not paid

prior to the end of the school year will be turned over to the superintendent or superintendent’s designee for collection. Options may include:  collection agencies, small claims court, or any other legal method permitted by law.

Unpaid Student Meals Account

The district has established an unpaid student meals account in a school nutrition fund.  Funds from private sources and funds from the district flexibility account may be deposited into the unpaid school meals account in accordance with law.  Funds deposited into this account will be used only to pay individual student meal debt.

Communication of the Policy

The policy and supporting information regarding meal charges will 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.

NOTE: If the district elects to provide alternate meals for students, the alternate meal must contain components available to all students and be provided in the same manner as meals are provided to other students. Additionally, the district is expected to accommodate special dietary needs when a child’s disability restricts their diet.

NOTE: The Iowa Department of Education has tools and resources available to help districts with the school nutrition program and meal charge policy implementation and review. Please visit the “School Meals” section of the Iowa Department of Education’s website.

NOTE: School districts must follow appropriate debt collection practices when trying to recover unpaid meal charges.

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

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

Approved:  June 19, 2017, July 20, 2018, May 18, 2020  
Reviewed:  June 18, 2018, April 9, 2020, Mar. 28, 2022
Revised:  June 19, 2017, July 20, 2018, April 9, 2020     

Elementary and Secondary

The purpose of the policy is to ensure compliance with federal reporting requirements for the Child Nutrition Program (CNP) and to provide oversight and accountability for the collection of outstanding student meal balances (meal charges) and school meal accounts with credit balances.

Fairfield CSD Child Nutrition Program aims to implement an enforceable and effective meal charge procedure that treats students with respect and dignity, maintains a positive experience for students during breakfast and lunch service, establishes age appropriate practices, promotes parent responsibility for meal payments and self-responsibility for the student.

It is the parent’s responsibility to read and understand all communications regarding the school meal program related to procedures for applying for free/reduced meals, school meal charges, negative school meal account balances and credit balances for students leaving the district or graduating. 

Balance Availability and Notification 

Each week the Child Nutrition Program sends out low and negative balance Email Alerts and text to all households that have provided a valid email or cell phone number.  Parents/Guardians may also check their child’s account balance at any time using the Campus Portal. Monthly letters are also sent out to all accounts which carry a negative balance of $-5.00 or more.   

Negative Balances following an Eligibility Change

When a student’s account has an Eligibility change to “Free” Status, any negative balance accrued before the eligibility change must be paid in full. 

Credit Balances

When a student lunch account is closed out the balance remaining will be refunded to the student’s parents/guardian. 

The following outlines the school meal charge policy for each school level:

High School Charging Procedure

High School Students are allowed to charge up to $15 for reimbursable meals (at least three of the offered meal components consisting of a meat, fruits/vegetables, bread and milk).  Any student whose account exceeds this maximum charge limit will be offered an alternate meal consisting of; Fruit, Vegetable and Milk. The student will be charged for the alternate meal. Therefore, we ask that you make every attempt to reconcile your child’s account as soon as possible or contact the Child Nutrition Program Director at 641-472-2655 ext. 6703. 

No alternate meal will be offered. Students will not be allowed to charge ala carte items if they have a negative balance. Negative balances must be paid in full before students can purchase any ala carte items.

Middle School Charging Procedure

Middle School Students will be allowed to charge $15 for reimbursable meals (at least three of the offered meal components consisting of a meat, fruits/vegetables, bread and milk).  Students will not be allowed to charge ala carte items. We ask that you make every attempt to reconcile your child’s account as soon as possible or contact the Child Nutrition Program Director at 641-472-2655 ext. 6703. 

Elementary School Charging Procedure

Elementary School Students will be allowed to charge $15 for reimbursable meals (at least three of the offered meal components consisting of a meat, fruits/vegetables, bread and milk).  Therefore, we ask that you make every attempt to reconcile your child’s account as soon as possible or contact the Child Nutrition Program Director at 641-472-2655 ext. 6703. 

Staff and Adult Guest Charging Policy

All staff will be provided a meal account for prepaid purchases.  No purchases will be allowed that result in a negative balance.

The priority of the Fairfield Community School District Child Nutrition Program is to serve our students delicious, healthy and well-balanced meals in an inviting atmosphere.  The Food Service Director reserves the authority to make exceptions that are in the child’s best interest, based on special circumstances, but not in violation of Civil Rights laws.

Approved: Mar. 28, 2022        
Reviewed:  Jul 25, 2016, Mar. 28, 2022   
Revised: Mar. 28, 2022 

Elementary students living more than 1 mile from their designated school attendance centers, middle school students living more than 2 miles from their designated school attendance center and high school students living more than three miles from their designated attendance center 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 bus stop nearest to the student’s residence then to their school and from the school back to the bus stop nearest the student’s residence.

      ·    Special assistance or adaptations in getting the student to and from and on and off the vehicle, enroute 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.

Legal Reference:  20 U.S.C. §§ 1401, 1701 et seq. (2010).
                                       34 C.F.R. Pt. 300 et seq. (2010).
                                       Iowa Code §§ 256B.4; 285; 321 (2013).
                                       281 I.A.C. 41.412.

Cross Reference:  501.16  Homeless Children and Youth
                                       507.8    Student Special Health Services
                                       603.3    Special Education
                                       711       Transportation

Approved: Feb. 11, 1985, Mar. 20, 2017, Nov. 26, 2018, Mar. 28, 2022     
Reviewed: Aug. 24, 2005, Feb. 8, 2017, Oct. 15, 2018, Mar. 28, 2022
Revised: Jan. 12, 1998, Feb. 8, 2017, Oct. 15, 2018, Mar. 28, 2022

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 will be the responsibility of the driver to report misconduct to the director of transportation or building principal who shall discipline the student in accordance with procedures developed by the superintendent and approved by the board.

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

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 Conduct Policy, Code No. 503.1.  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.

It will be the responsibility of the superintendent, in conjunction with the transportation director and 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 (2013).

Cross Reference:  503       Student Discipline
                                       506       Student Records

Approved:  Feb. 11, 1985, March 20, 2017, April 11, 2022       
Reviewed:  Aug. 24, 2005, Feb 8, 2017, March 28, 2022      
Revised:  Jan. 12, 1998, Feb 8, 2017, March 28, 2022

The board in its discretion may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events.

Students participating in extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent. 

Students, who are provided transportation in school district transportation vehicles for extracurricular events, will ride both to and from the event in the school vehicle unless arrangements have been made with the building principal prior to the event.  A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle.

School buses on extra-curricular activities held in the evening or on weekends will not stop on the highway to pick up or discharge students.

Legal Reference:  Iowa Code §§ 256B.4; 285.1-.4; 321 (2011).
                                       281 I.A.C. 41.412.

Cross Reference:  504       Student Activities
                                       711       Transportation

Approved:  Feb. 11, 1985, Mar. 20, 2017, Apr.11, 2022                  
Reviewed:  Aug. 24, 2005, Feb. 8, 2017, Mar. 28, 2022     
Revised:  Jan. 12, 1998, Feb. 8, 2017

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 shall be within the discretion of the board.  It will be the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district.  In making the recommendation to the board, the superintendent 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.

Legal Reference:  Iowa Code § 285.10 (2013).
                                       281 I.A.C. 43.10, 412

Cross Reference:   603.2    Summer School Instruction
                                        711       Transportation

Approved:  Feb.11, 1985, March 20, 2017, Apr.11, 2022             
Reviewed:  Aug. 24, 2005, Feb 8, 2017, Mar. 28, 2022      
Revised:  Jan. 12, 1998, Feb 8, 2017

The board has sole discretion to determine the method to be utilized for transporting nonresident and nonpublic students.  Nonresident students paying tuition may be, and resident students attending a nonpublic school accredited by the State Department of Education will be, transported on an established public school vehicle route as long as such transportation does not interfere with resident public students' transportation.  Nonresident and nonpublic school students 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 will be paid only if the school district receives the funds from the state.  If less than the amount of funds necessary to fully reimburse parents of the nonpublic students is received by the school district, the funds will be prorated.

The charge to the nonresident students will be determined based on the students' pro rata share of the actual costs for transportation.  The parents of these students will be billed for the student's share of the actual costs of transportation.  The billing will be according to the schedule developed by the superintendent.  It will be the responsibility of the superintendent to determine the amount to be charged and report it to the board secretary for billing.

Continued transportation of nonresident and nonpublic school students on a public school vehicle route will be subject to resident public school students' transportation needs.  The superintendent 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 will be subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.

Legal Reference:  Iowa Code §§ 285.1-.2, .10, .16 (2013).
Cross Reference:  711       Transportation

Approved:  Feb. 11, 1985, Mar. 20, 2017, Apr.11, 2022                  
Reviewed:  Aug. 24, 2005, Feb. 8, 2017, Mar. 28, 2022      
Revised:  Jan. 12, 1998, Feb. 8, 2017

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 non-school sponsored activities in the state.

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

School district vehicles will not transport non-school groups outside the state of Iowa.

Legal Reference:  Iowa Code §§ 285.1(21), .10(9), (10) (2013).
                                       281 I.A.C. 41.412; 43.10.

Cross Reference:  711       Transportation
                                       900       Principles and Objectives for Community Relations

Approved:  Sep. 21, 1992, Mar. 20, 2017, Apr.11, 2022                  
Reviewed:  Aug. 24, 2005, Feb. 8, 2017, Mar. 28, 2022      
Revised:  Jan. 12, 1998, Feb. 8, 2017