700 Non-Instructional Operations and Business Services

700 Purpose of Non-Instructional and Business Services

This series of the board policy manual is devoted to the goals and objectives for the school district’s non-instructional services and business operations that assist in the delivery of the educational program. These non-instructional services include, but are not limited to, transportation and the school lunch program. The board, as it deems necessary, will provide additional non-instructional services to support the educational program. To the extent a group of employees has a recognized collective bargaining unit, the provisions of the master contract regarding such topics shall prevail.

 

It shall be the goal of the board to provide non-instructional services and to conduct its business operations in an efficient manner.

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

701 Financial Accounting System

701.2 Depository of Funds

Each year at its annual meeting, the board shall designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The maximum deposit amount to be kept in depository shall 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 shall be the responsibility of the board secretary to include the resolution in the minutes of the meeting.

 

Legal Reference:               Iowa Code §§ 279.33 (2013).

 

Approved   03/25/91       Reviewed  07/17/2017        Revised 03/17/97   

701.3 Financial Records

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 shall be received and expended from the appropriate fund and/or account. The funds and accounts of the school district shall include, but not be limited to:

Governmental fund type:

  • General fund
  • Special revenue fund
    • Management levy fund
    • Public education and recreation levy fund (PERL)
    • Student activity fund
  • Capital projects fund
    • Secure and Advanced Vision for Education (SAVE)
    • Physical plant and equipment levy fund (PPEL)
  • Debt service fund

Proprietary fund type:

  • Enterprise fund
    • School nutrition fund
    • Child care fund
  • Internal service fund

Fiduciary fund type:

  • Trust fund
    • Expendable trust funds
    • Nonexpendable trust funds
    • Pension trust funds
  • Agency 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 general accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law. The status of each fund must be included in the annual report.

 

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

 

Legal Reference:               Iowa Code §§ 291; 298; 298A.

                                           281 I.A.C. 98

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

701.4 Transfer of Funds

When the necessity for an account or fund has ceased to exist, the balance may be transferred to another account or fund by resolution of the board. School district monies received without a designated purpose may be transferred in this manner. School district monies received for a specific use 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.

 

It shall be the responsibility of the board secretary to make recommendations to the board regarding transfers and to provide supporting evidence for the transfer.

 

Legal Reference:               Iowa Code §§ 24.21-.22; 279.8; 298A (2013).

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

701.5 Governmental Accounting Practices and Regulations

School district accounting practices will follow state and federal laws and regulations, generally accepted account principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education. As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental account standards.

 

In Governmental Account 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 treasurer 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 development administrative regulations implementing this policy. It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.

 

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

 

Approved_06/20/2011_   Reviewed 07/17/2017       Revised 07/17/2017     

702 Cash in School Buildings

The amount of cash that may be kept in the school building for any one day shall be sufficient for that day’s operation. Funds raised by students shall be kept in the administrative office for a maximum of three days and then deposited in the student activity fund.

 

A minimal amount of cash is kept in the administrative office at the close of day. Excess cash is deposited in the authorized depository of the school district.

 

It shall be the responsibility of the superintendent to determine the amount of cash necessary for each day’s operations and to comply with this policy

 

Legal Reference:               Iowa Code §§ 279.8 (2013)

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

703 Budget

703.1 Budget Planning

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 shall be prepared annually for the board’s review. The budget shall include the following:

  • the amount of revenues from sources other than taxation;
  • the amount of revenues to be raised by taxation;
  • an itemization of the amount to be spent in each fund; and,
  • a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

 

It shall be the responsibility of the school business official and superintendent 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 shall be apprised of the proposed budget for the school district. Prior to the adoption of the proposed budget by the board, members of the school district community shall have an opportunity to review and comment on the proposed budget. A public hearing for the proposed budget of the board shall be held each year in sufficient time to file the adopted budget no later than April 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 shall be published in a newspaper designated for official publication in the school district. It shall be the responsibility of the board secretary to publish the proposed budget and public hearing information at least ten (10) days prior to the public hearing.

 

The board shall adopt and certify a budget for the operation of the school district to the county auditor by April 15. It shall be the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities.

 

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

 

It shall be the responsibility of the superintendent and the school business official 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 (2013).

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

703.2 Spending Plan

The budget of the school district shall be the authority for the expenditures of the school district for the fiscal year for which the budget was adopted and certified.

 

It shall be the responsibility of the superintendent to operate the school district within the budget. The superintendent shall report monthly to the board on the status of the spending plan.

 

Legal Reference:               Iowa Code §§ 24.9 (2013)

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

704 Revenue

704.1 Local - State - Federal - Miscellaneous Revenue

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

 

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

 

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

 

The board may charge material fees for the use or purchase of educational materials. Materials fees received by the school district shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees.

 

Rental fees received by the school district for the rental of school district equipment or facilities shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.

 

Proceeds from the sale of real property shall be placed in the physical plant and equipment levy (PPEL) fund. The proceeds from the sale of other school district property shall be placed in the general fund.

 

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

  • Goods/services directly and reasonably related to the educational mission;
  • Goods/services offered only to student, 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/services which are not otherwise available in the quantity or quality required by the school;
  • 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 shall be the responsibility of the superintendent to bring to the board’s attention additional sources of revenue for the school district.

 

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

                                           .13; 297.9-.12, .22; 301.1 (2013).

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

704.2 Debt Management

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 in 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 Certifications 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 constructions; 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 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 related 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., excrow 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, but 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. Expenditure 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 maintaining compliance with disclosure standard promulgated by state and federal regulatory bodies.

 

Legal Reference:               Iowa Code §§ 74-76; 278.1; 298; 298A (2013).

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

704.2R1 Post-Issuance Compliance Regulations for Tax-Exempt Obligations

  1. Role of Compliance Coordinator/Board Treasurer:

The board treasurer (“Coordinator”) shall:

a)   Be responsible for monitoring post-issuance compliance.

b)   Maintain a copy of the transcript of proceedings in connection with the issuance of any tax-exempt obligations.  Coordinator will obtain such records as are necessary to meet the requirements of this policy.

c)   Consult with bond counsel, a rebate consultant, financial advisor, IRS publications and such other resources as are necessary to understand and meet the requirements of this policy.

d)   Seek out training and education to be implemented upon the occurrence of new developments and upon the hiring of new personnel to implement this policy.

 

  1. Financing Transcripts’ Filing and Retention

The Coordinator shall confirm the proper filing of an 8038 Series return, and maintain a transcript of proceedings for all tax-exempt obligations issued by the PCM Community School District ("District"), including but not limited to all tax-exempt bonds, notes and lease-purchase contracts.  Each transcript shall be maintained until eleven (11) years after the tax-exempt obligation it documents has been retired.  Said transcript shall include, at a minimum:

a)   Form 8038s;

b)   Minutes, resolutions, and certificates;

c)   Certifications of issue price from the underwriter;

d)   Formal elections required by the IRS;

e)   Trustee statements;

f)    Records of refunded bonds, if applicable;

g)   Correspondence relating to bond financings; and

h)   Reports of any IRS examinations for bond financings.    

 

  1. Proper Use of Proceeds. 

The Coordinator shall review the resolution authorizing issuance for each tax-exempt obligation issued by the District, and that the District shall:

a)   Obtain a computation of the yield on such issue from the District's financial advisor; 

b)   Create a separate Project Fund (with as many sub-funds as shall be necessary to allocate proceeds among the projects being funded by the issue) into which the proceeds of issue shall be deposited;

c)   Review all requisitions, draw schedules, draw requests, invoices, and bills requesting payment from the Project Fund;

d)   Determine whether payment from the Project Fund is appropriate, and if so, make payment from the Project Fund (and appropriate sub-fund if applicable);

e)   Maintain records of the payment requests and corresponding records showing payment;

f)    Maintain records showing the earnings on, and investment of, the Project Fund;

g)   Ensure that all investments acquired with proceeds are purchased at fair market value;

h)   Identify bond proceeds or applicable debt service allocations that must be invested with a yield-restriction and monitor the investments of any yield-restricted funds to ensure that the yield on such investments does not exceed the yield to which such investments are restricted;

i)    Maintain records related to any investment contracts, credit enhancement transactions, and the bidding of financial products related to the proceeds;

 

  1. Timely Expenditure and Arbitrage/Rebate Compliance

The Coordinator shall review the Tax-Exemption Certificate (or equivalent) for each tax-exempt obligation issued by the District and the expenditure records provided in Section 2 of this policy, above, and shall:

a)   Monitor and ensure that proceeds of each such issue are spent within the temporary period set forth in such certificate;

b)   If the District does not meet the "small issuer" exception for said obligation, monitor and ensure that the proceeds are spent in accordance with one or more of the applicable exceptions to rebate as set forth in such certificate;

c)   Not less than 60 days prior to a required expenditure date confer with bond counsel and a rebate consultant if the District will fail to meet the applicable temporary period or rebate exception expenditure requirements of the Tax-Exemption Certificate; and

d)   In the event the District fails to meet a temporary period or rebate exception:

  1. Procure a timely computation of any rebate liability and, if rebate is due, file a Form 8038-T and arrange for payment of such rebate liability;
  2. Arrange for timely computation and payment of "yield reduction payments" (as such term is defined in the Code and Treasury Regulations), if applicable.

 

  1. Proper Use of Bond Financed Assets

The Coordinator shall: 

a)   Maintain appropriate records and a list of all bond financed assets.  Such records shall include the actual amount of proceeds (including investment earnings) spent on each of the bond financed assets;

b)   With respect to each bond financed asset, the Coordinator will monitor and confer with bond counsel with respect to all proposed:

  1. management contracts,
  2. service agreements,
  3. research contracts,
  4. naming rights contracts,
  5. leases or sub-leases,
  6. joint venture, limited liability or partnership arrangements,
  7. sale of property; or
  8. any other change in use of such asset;

c)   maintain a copy of the proposed agreement, contract, lease or arrangement, together with the response by bond counsel with respect to said proposal for at least three (3) years after retirement of all tax-exempt obligations issued to fund all or any portion of bond financed assets; and

d)   In the event the District takes an action with respect to a bond financed asset, which causes the private business tests or private loan financing test to be met, the Coordinator shall contact bond counsel and ensure timely remedial action under IRS Regulation Sections 1.141-12.

 

  1. General Project Records

For each project financed with tax-exempt obligations, the Coordinator shall maintain, until three (3) years after retirement of the tax-exempt obligations or obligations issued to refund those obligations, the following:

a)   Appraisals, demand surveys or feasibility studies,

b)   Applications, approvals and other documentation of grants,

c)   Depreciation schedules,

d)   Contracts respecting the project.

 

  1. Advance Refundings.

The Coordinator, shall be responsible for the following current, post issuance and record retention procedures with respect to advance refunding bonds:

a)   Identify and select bonds to be advance refunded with advice from internal financial personnel, and a financial advisor;

b)   Identify, with advice from the financial advisor and bond counsel, any possible federal tax compliance issues prior to structuring any advance refunding;

c)   Review the structure with the input of the financial advisor and bond counsel, of advance refunding issues prior to the issuance to ensure (i) that the proposed refunding is permitted pursuant to applicable federal tax requirements if there has been a prior refunding of the original bond issue; (ii) that the proposed issuance complies with federal income tax requirements which might impose restrictions on the redemption date of the refunded bonds; (iii) that the proposed issuance complies with federal income tax requirements which allow for the proceeds and replacement proceeds of an issue to be invested temporarily in higher yielding investments without causing the advance refunding bonds to become "arbitrage bonds"; and (iv) that the proposed issuance will not result in the issuer’s exploitation of the difference between tax exempt and taxable interest rates to obtain an financial advantage nor overburden the tax exempt market in a way that might be considered an abusive transaction for federal tax purposes.

d)   Collect and review data related to arbitrage yield restriction and rebate requirements for advance refunding bonds. To ensure such compliance, the Coordinator shall engage a rebate consultant to prepare a verification report in connection with the advance refunding issuance. Said report shall ensure said requirements are satisfied.

e)   Whenever possible, purchase State and Local Government SeriesSLGS to size each advance refunding escrow. The financial advisor shall be included in the process of subscribing SLGS. To the extent SLGS are not available for purchase, the Coordinator shall, in consultation with bond counsel and the financial advisor, comply with IRS regulations.

f)    To the extent as issuer elects to the purchase a guaranteed investment contract, ensure, after input from bond counsel, compliance with any bidding requirements set forth by the IRS regulations.

g)   In determining the issue price for any advance refunding issuance, obtain and retain issue price certification by the purchasing underwriter at closing.

h)   After the issuance of an advance refunding issue, ensure timely identification of violations of any federal tax requirements and engage bond counsel in attempt to remediate same in accordance with IRS regulations.

 

  1. Continuing Disclosure.

The Coordinator shall assure compliance with each continuing disclosure certificate and annually, per continuing disclosure agreements, file audited annual financial statements and other information required by each continuing disclosure agreement.  The Coordinator will monitor material events as described in each continuing disclosure agreement and assure compliance with material event disclosure.  Events to be reported shall be reported promptly, but in no event not later than ten (10) Business Days after the day of the occurrence of the event.  Currently, such notice shall be given in the event of:

a)   Principal and interest payment delinquencies;

b)   Non-payment related defaults, if material;

c)   Unscheduled draws on debt service reserves reflecting financial difficulties;

d)   Unscheduled draws on credit enhancements relating to the bonds reflecting financial difficulties;

e)   Substitution of credit or liquidity providers, or their failure to perform;

f)    Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax-exempt status of the bonds, or material events affecting the tax-exempt status of the bonds;

g)   Modifications to rights of Holders of the Bonds, if material;

h)   Bond calls (excluding sinking fund mandatory redemptions), if material, and tender offers;

i)    Defeasances of the bonds;

j)    Release, substitution, or sale of property securing repayment of the bonds, if material;

k)   Rating changes on the bonds;

l)    Bankruptcy, insolvency, receivership or similar event of the Issuer;

m)  The consummation of a merger, consolidation, or acquisition involving the Issuer or the sale of all or substantially all of the assets of the Issuer, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material; and

n)   Appointment of a successor or additional trustee or the change of name of a trustee, if material.

 

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

http://www.irs.gov/taxexemptbond/article/0,,id=243503,00.html

 

Approved 07/17/2017        Reviewed        Revised

704.3 Investments

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

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

 

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

 

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

 

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

  1. Interest bearing savings, money market, and checking accounts at the school district’s authorized depositories;
  2. Iowa School Joint Investment Trust Program (ISJIT) or another qualified investment pool;
  3. Obligations of the United States government, its agencies and instrumentalities; and,
  4. Certificates 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 responsibilities 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 person shall include a clause requiring the outside person to notify the school district within thirty days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the school district and to provide the documents necessary for the performance of the investment portion of the school district audit. Contracts with 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 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 shall be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices. The investment practices shall be designed to prevent losses, to document the officers’ and employees’ responsibility for elements of the investment process, and address the capability of the management.

 

 

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

                                           257; 279.29; 283A; 285; 502.701; 633.123 (2013).

 

Approved   08/17/92       Reviewed 07/17/2017     Revised 07/17/2017     

704.4 Gifts – Grants – Bequests

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

 

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

 

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

 

Legal Reference:               Iowa Code §§ 279.42; 565.6 (2013).

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

704.5 Student Activities Fund

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 building principal.

 

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

 

Any unencumbered activity account balances will automatically revert to the activity fund when an activity is discontinued. When a class graduates, any unencumbered account balance will be transferred to the following year’s junior class.

 

 

Legal Reference:               Iowa Code §§ 11.23; 279.8.

 

Approved   09/18/95       Reviewed 07/17/2017     Revised 05/09/2011   

704.6 Online Fundraising Campaigns - Crowdfunding

The PCM Community School District Board of Education believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. Any person or entity acting on behalf of the district and wishing to conduct an online fundraising campaign for the benefit of the district shall begin the process by seeking prior approval from the building principal. 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 accordance with the terms for which they were given, as agreed to by the board.

 

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

  • 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 shall be responsible for preparing all materials and information related to the online fundraising campaign and keeping district administration apprised of the status of the campaign.

 

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

 

Accordingly, the following limits are placed upon fundraising activiites by students and staff of the District:

  1. All activities shall be designed to provide specific, positive experiences and a spirit of service for all involved.
  2. A standard form for those who desire to initiate an online fundraising event shall be submitted to the building principal/director or designee for approval. All approvals are then sent to the business manager for review and then will be reviewed by the board for approval and record keeping purposes.
  3. Specific purpose(s) for the fundraising shall be established and communicated before commencing the activity. A budget shall be established for all projects. Fundraising activities without a clearly stated purpose shall be prohibited.
  4. The management of funds will be in accordance with good business practice, including sound budgetary and accounting practices and cash management. There shall be procedures for safeguarding of all assets as well as full disclosure of the sources and uses of all funds.
  5. Students, parents, or staff cannot be compelled to participate in fundraising activity.

 

CROWDFUNDING GUIDELINES

The District considers crowdfunding to be a fundraiser. The principal/director must pre-approve a crowdfunding project/request PRIOR to it being sent to the board for approval and being posted on a crowdfunding platform.

 

Principals or directors should understand the terms used by crowdfunding sites prior to the start of a project.

AON – All or nothing. This means that if the amount requested is not reached, the project does not get funded. The donor then has the option to pick another project to fund or give the current teacher a credit toward their next project.

KIA – Keep it all. This means that if any amount is reached, the school will get a check even if the goal is not reached.

 

The principal/director is responsible for monitoring the crowdfunding site and ensuring that the request is removed from the site when the event or request is completed.

 

All non-monetary itesm (supplies, equipment, etc.) obtained are the property of the District and applicable inventory procedures apply. Items purchased will remain in the original building from where the request originated. Technology equipment requests must be approved in advance by the Director of Technology. All other equipment requests must be approved by the Business Manager.

 

All monetary donations must be deposited in accordance with District policy and accounted for through the District’s accounting software. A new activity account may be established to track proceeds for specific requests. No District banking information should ever be given out. All checks must be made out to the school in the name of the school, not to an individual person.

 

When posting pictures, videos, or images of any students or staff, all applicable District policies and procedures must be followed. Some platforms, may require their own student permission forms.

 

A file is to be maintained at the school for any crowdfunding request. This file should include the principal’s/director’s fundraising approval form, the written detail of the project(s) as well as what is posted on the platform website, any photos or images posted with the project and a copy of all agreements and permission forms.

 

Legal Reference:                    Iowa Code §§ 279.8; 279.42

 

Approved  06/18/2018            Reviewed        Revised                 

705 Expenditures

705.1 Purchasing – Bidding

The board supports economic development in Iowa, particularly in the school district community. As permitted by law, purchasing preference will be given to Iowa goods and services from locally-owned businesses located within the school district or Iowa based companies if the cost and other considerations are relatively equal and meet the required specifications. However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items. Other statutory purchasing preferences will be applied as may be and/or to the extent required by law.

 

Goods and Services

It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories, or attachments with an estimated cost of $50,000 or more.

 

Purchases for goods and services shall conform to the following:

  • The superintendent shall have the authority to authorize purchases without requests for competitive proposals, quotations, or bids for goods and services not costing more than $10,000, with the exception of technology hardware, software, or training, without prior board approval.
  • For goods and services costing at least $10,000 but not more than $50,000, the superintendent may, unless otherwise provided by law, receive proposals (formal or informal)or quotations for the goods and services to be purchased, prior to final approval by the board.
  • For goods and services whose costs exceed $50,000, the request for proposal (RFP) or competitive bid process shall be used and received prior to board approval, except for emergency purchase and those professional services annually appointed/approved by the board for continual and ongoing services (i.e. legal and audit) or those professional services exempted by law from the requirements of competitive bids or quotations (i.e. architectural, landscape architectural or engineering design services procured for a public improvement). These purchases may be made after appropriate due diligence as determined on a case-by-case basis by the board. All purchases of goods and services costing at least $50,000 shall require prior board approval.

 

In the event that only one quotation or bid can be or is obtained, the board may proceed if the quotation or bid meets the contract award specifications. The board, upon prior request from the superintendent, may authorize the direct purchase of goods and services from vendors on the State Contractor/Bid List without having to follow the procedures outlined in this policy, as applicable.

 

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.

 

Purchases using federal child nutrition funds shall be made in accordance with procurement procedures required by law.

 

The board shall have the right to reject any or all bids/quotations, or any part thereof, and to enter into such contract(s) as the board deems in the best interest of the school district.

 

The thresholds and procedures related to purchases of goods and services do not apply to public improvement projects.

 

Public Improvements

The board may 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. The current thresholds can be found online at: http://www.iowadot.gov/local_systems/publications/bid_limits.htm.

 

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, refer to board policy 802.3.

 

The superintendent has the authority to authorize change order work costing no more than $25,000 on public improvement projects. The superintendent shall confer with the Board President on all authorization of change order work on public improvement projects with a cost between $10,000 and $25,000.

 

It is the responsibility of the superintendent to make a report of results for bids received, as well as a recommendation and the reason for the recommendation, to the board for public improvement contract bids/quotations. The superintendent shall recommend to the board which bids/quotations to accept.

 

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.

 

Approved   03/25/91       Reviewed 01/15/2018    Revised 01/15/2018

705.2 Purchasing on Behalf of Employees

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

 

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

 

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

 

Approved   03/25/91       Reviewed 07/17/2017     Revised 07/17/2017     

705.5 Payment for Goods and Services

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

 

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

 

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

 

The board president and board secretary may sign warrants by use of a signature plate or rubber stamp. If the board president is unavailable to 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, 106, 720.

                                           1976 Op. Att’y Gen. 69.

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

                                           1936 Op. Att’y Gen. 375.

 

Approved   04/05/93       Reviewed 07/17/2017     Revised 07/17/2017     

706 Payroll Procedures

706.1 Payroll Periods

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

 

It shall be the responsibility of the board secretary to issue payroll to school district personnel 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 shall be followed.

 

 

Legal Reference:               Iowa Code §§ 91A

 

Approved   03/25/91       Reviewed 09/18/2017         Revised 05/09/2011  

706.2 Payroll Deductions

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. 213(a) (2012)

                                           29 C.F.R. Part 541 (2012)

 

Approved   03/25/91       Reviewed 09/18/2017       Revised 09/18/2017 

707 Fiscal Reports

707.1 Secretary's Report

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

 

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

 

Approved   03/25/91       Reviewed 09/18/2017       Revised            

 

707.2 Treasurer's Annual Report

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

 

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

 

 

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

 

Approved   03/25/91       Reviewed 09/18/2017     Revised 09/18/2017     

707.3 Publication of Financial Reports

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

 

It shall 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.

 

Approved   03/25/91       Reviewed 09/18/2017     Revised            

707.4 Audit

To review the funds and accounts of the school district, the board shall employ an auditor to perform an annual audit of the financial affairs of the school district. The superintendent shall use a request for proposal procedure in selecting an auditor. The administration shall cooperate with the auditors.

 

Legal Reference:               Iowa Code §§ 11.6 (2013)

 

Approved   03/25/91       Reviewed 09/18/2017     Revised 09/18/2017 

708 Care, Maintenance and Disposal of School District Records

School District records shall be housed in the administrative offices of the school district. It shall be the responsibility of the superintendent and board secretary to oversee the maintenance and accuracy of the records. The following records shall be kept and preserved, according to the schedule below:

  • Secretary’s financial records (Permanently)
  • Treasurer’s financial records (Permanently)
  • Open Meeting Minutes of the Board of Directors ( Permanently)
  • Annual audit reports (Permanently)
  • Annual budget (Permanently)
  • Permanent record of individual pupil (Permanently)
  • School election results (Permanently)
  • Real property records (e.g. deeds, abstracts) [Permanently]
  • Records of payment of judgments against the school district (20 years)
  • Bonds and bond coupons (11 years after maturity, cancellation, transfer, redemption, and/or replacement)
  • Written contracts (10 years)
  • Cancelled warrants, check stubs, bank statements, bills, invoices and related records (5 years)
  • Recordings and minutes of closed meetings (1 year)
  • Program grants (As determined by the grant)
  • Non-payroll personnel records (10 years after leaving district)
  • Employment applications (2 years)
  • Payroll records (3 years)
  • School meal programs accounts/records (3 years after submission of the final claim for reimbursement)

 

In the event that any federal or state agency requires a record be retained for a period of time longer than that listed above for audit purposes or otherwise, the record shall be retained beyond the listed period as long as is required for the resolution of the issue by the federal or state agency.

 

Employees’ records are housed in the central administrative offices of the school district. The employees’ records are maintained by the superintendent, the building administrator, the employee’s immediate supervisor, and the board secretary.

 

An inventory of the furniture, equipment, and other non-consumable items other than real property of the school district shall be conducted annually under the supervision of the superintendent. This report shall be filed with the board secretary.

 

The permanent and cumulative records of students currently enrolled in the school district are housed in the administrative office of the attendance center where the student attends. Permanent records must be housed in a fire resistant safe or vault or electronically with a secure backup file. The building administrator shall be responsible for keeping these records current. Records of students who have graduated or are no longer enrolled in the school district shall be housed in the administrative office of the high school and will be retained permanently. These records will be maintained by the superintendent. Special education records shall be maintained in accordance with law.

 

The superintendent may digitize or otherwise electronically retain school district records and may destroy paper copies of the records. An electronic record which accurately reflects the information set forth in the paper record after it was first generated in its final form as an electronic record, and which remains accessible for later reference meets the same legal requirements for retention as the original paper record.

 

 

Legal Reference:  7 C.F.R. § 210.23(c).

Iowa Code §§ 22.3, 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13).

                  281 I.A.C. 12.3(4); 41.624.

                  City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988).

                  City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980).

                        

Approved   03/25/91       Reviewed 09/18/2017            Revised 09/18/2017

710 Insurance Program

The board will maintain a comprehensive insurance program to provide adequate coverage against major types of risk, loss, or damage, as well as legal liability and dishonesty. The board will purchase insurance for the replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program shall be reviewed once every three (3) years. Insurance will only be purchased through legally licensed Iowa insurance agents.

 

This district will assume the risk of property damage, legal liability, and dishonesty in cases in which the exposure is so small or dispersed that a loss would not significantly affect the operation of the education program or financial position.

 

Insurance of buildings, structures, or property in the open will not be purchased to cover loss exposures below $1,000 unless such insurance is required by statute or contract. The board may also purchase this coverage when such coverage is desirable in the judgment of the board.

 

The board may retain a private organization for capital assets management services.

 

Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage, and loss prevention activities shall be the responsibility of the superintendent. The superintendent shall be responsible for maintaining the capital assets management system, processing claims, and maintaining loss records.

 

 

Legal Reference:               Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6);

                                           296.7; 298A; 517A1; 670.7 (2013).

                                           1974 Op. Att’y Gen. 171.

                                           1972 Op. Att’y Gen. 676.

 

Approved   03/25/91       Reviewed 09/18/2017            Revised 09/18/2017

711 School Food Services

711.1 School Food Program

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 beverages 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. Facilities may also be used under the supervision of the director of 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 shall only be used for the nutrition program.

 

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

 

It shall be the responsibility of the director of food service to administer the program and to cooperate with the superintendent and appropriate personnel for the proper functioning of the nutrition program.

 

 

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

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

                                           Iowa Code § 283A.

                                           281 I.A.C. 58.

 

Approved   03/25/91       Reviewed 09/18/2017     Revised 09/18/2017

711.2 Free or Reduced Price Meals Eligibility

Students enrolled and attending school in the school district, who meet the United States Department of Agriculture (USDA) eligibility guidelines, will be provided the school nutrition program services at no cost or at a reduced price. The school district will make every effort to eliminate any social stigma attached to, and prevent the overt identification of, students who are eligible for free and reduced price meals.

 

The district shall 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 shall be the responsibility of the district’s 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 building secretary.

 

Employees, students not qualified for free meals, and others will be required to pay for meals consumed.

 

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

 

 

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

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

                                           Iowa Code § 283A.

                                           281 I.A.C. 58.

 

Approved   03/25/91       Reviewed 09/18/2017     Revised 09/18/2017

711.3 Vending Machines

Food served or purchased by students during the school day, other than special circumstances, shall be approved by the superintendent. Vending machines in the school building shall be the responsibility of the building administrator. Purchases from the vending machines will reflect guidelines in the wellness policy (507.10).

 

It is 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.S §§ 1751 et. seq. (1988).

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

                                           Iowa Code §§ 283A.

                                           281 I.A.C. 58.

 

Approved   03/25/91       Reviewed 09/18/2017     Revised 09/18/2017

711.5 Meal Charges

In accordance with state and federal law, the PCM 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. 

 

Elementary (K-5th grades) Procedure:

  1. Daily balance notification sent home with students when his/her account is $5.00 or below.
  2. Phone call made to parents/guardians by building secretary one time per week at -$15.00 or below.
  3. If no response at -$25.00, building principal contacts parents/guardians and makes arrangements for lunch. Suggestions include cold lunch from home or pay cash in the office.

 

Middle School & High School (6th-12th grades) Procedure:

  1. $7.00 balance or below, cashier verbalizes balance to the student.
  2. $0.00 balance or below, students will not be allowed to charge extra entrée, extra milk or a la carte.
  3. $0.00 balance to -$10.00, students will be allowed to charge one meal per day (approximately 4 meals).
  4. At -$10.00 or below, students may pay cash or bring a cold lunch from home until funds are deposited into the student’s account.

 

Money must be available in a student’s account in order for extra meals, extra milks or a la carte to be purchased. This applies to all students, including students from families participating in the free and reduced meal program.

 

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Students with outstanding meal charge debt shall be allowed to purchase a meal if the student pays for the meal when it is received.

 

Staff

Employees are expected to pay for all meals in a timely manner. At -$10.00 or below, employees may pay cash in the office or online. Negative balances must be paid at the end of the school year.

 

Notifications

For parents/guardians providing an email address, an email will be sent from the school district notifying parents/guardians of their student(s) low balance ($6.00 or below) and negative balance (below $0.00) on a daily basis until funds are deposited into the student’s account. Parents/guardians may pay online using the using the district’s online payment system or cash/check to the building office.

 

Negative Account Balances

Negative student balances will be carried over to the following school year. These negative balances must be taken care of prior to the start of the school year as a part of the school registration process. Parents/guardians with negative student accounts will be asked to send lunch from home until negative balances have been paid or a payment schedule has been arranged.

 

A Free and Reduced Price Meals application is available to parents/guardians if, at any time, a parent/guardian believes they may qualify for free or reduced lunches under the federal guidelines. Parents/guardians may contact the building secretary or the school business office for further assistance.

 

The school district and the nutrition service department reserve the right to take any other reasonable action, including legal action, to collect the balance due in any student’s account. At -$50.00, accounts may be forwarded on to a collection service for recovery.

 

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.

                                   

Approved 05/15/2017              Reviewed 07/17/2017             Revised 07/17/2017     

712 Transportation

712.1 Student School Transportation Eligibility

Elementary and middle school students living more than two (2) miles from their designated school attendance center and high school students living more than three (3) miles from their designated school attendance center shall receive 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 shall be 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 (6).
  • 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 location.
  • Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education location.

 

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 (3/4) of a mile. The board may require the parent to transport their children up to two (2) miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable. It shall be within the discretion of the board to determine such conditions. Parents 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 child at the expense of the school district, shall be reimbursed at the rate per mile set by the state.

 

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

 

 

Legal Reference:               20 U.S.C. §§ 1401, 1701 et. seq. (1988)

                                           34 C.F.R. Pt. 300 et. seq. (1933)

                                           Iowa Code §§ 256B.4; 285; 321.

                                           281 I.A.C. 41.8; 43.

 

Approved   03/25/91       Reviewed 11/20/2017       Revised 11/20/2017

712.2 Student Conduct on School Transportation

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

 

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

 

The board supports the use of 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.

 

After two (2) warnings for improper behavior, the building principal shall have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

 

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

 

 

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

 

Approved 4/24/95      Reviewed 11/20/2017       Revised   05/21/01   

712.2R1 Student on School Transportation Regulation

All persons riding in school district vehicles shall adhere to the following rules. The driver, sponsor or chaperones are to follow the school bus discipline procedure for student violations of this policy. Video cameras may be in operation on the school buses.

 

  1. Bus riders shall be at the designated loading point before the bus arrival time.
  2. Bus riders shall wait until the bus comes to a complete stop before attempting to enter.
  3. Riders must not extend arms or heads out of the windows at any time.
  4. Aisles must be kept cleared at all times.
  5. All bus riders shall load and unload through the right front door. The emergency door is for emergencies only.
  6. A bus rider will depart from the bus at the designated point unless written permission to get off at a different location is given to the driver.
  7. A rider may be assigned a seat by the driver.
  8. Riders who damage seats or other equipment will reimburse the district for the cost of the repair or replacement.
  9. Riders are not permitted to leave their seats while the vehicle is in motion.
  10. Waste containers are provided on all buses for bus riders' use.
  11. Permission to open windows must be obtained from the driver.
  12. Classroom conduct is to be observed by students while riding the bus except for ordinary conversation.
  13. The driver is in charge of the students and the vehicle, and the driver is to be obeyed promptly and cheerfully.
  14. Students shall assist in looking after the safety and comfort of younger students.
  15. A bus rider who must cross the roadway to board or depart from the bus shall pass in front of the bus (no closer than 10 feet), look in both directions and proceed to cross the road or highway only on signal from the driver.
  16. Students shall not throw objects about the vehicle nor out through the windows.
  17. Shooting paper wads, squirt guns or other material in the vehicle is not permitted.
  18. Students shall keep feet off the seats.
  19. Roughhousing in the vehicle is prohibited.
  20. Students shall refrain from crowding or pushing.
  21. The use or possession of alcohol, tobacco or look-alike substances is prohibited in the vehicle.
  22. The Good Conduct Rule is in effect.

 

 

Approved   03/25/91       Reviewed 11/20/2017                   Revised            

712.2R2 Use of Recording Devices on School Buses Regulation

The board supports the use of recording devices on school buses as a means to monitor and maintain a safe environment for students and employees. The recording devices may be used on buses used for transportation to and from school, field trips, curricular events and extracurricular events. The contents of the recordings or its digital equivalent (hereinafter “recording(s)”) may be used as evidence in a student disciplinary proceeding.

 

Student Records

The content of the recordings may constitute an education record of one or more students and shall be subject to board policy and administrative regulations regarding confidential student records. Only those persons authorized by law, including those person with a legitimate educational purpose, may view the recordings. In most instances, those individuals with a legitimate educational purpose may be the superintendent, building principal, transportation director, bus driver and special education staffing team. A recording made during a school-sponsored trip, such as an athletic event, may also be accessible to the sponsor or coach of the activity. A parent may view the recording of their child to the extent provided by law. If the content of the recording becomes the subject of a student disciplinary proceeding, it may be treated like other evidence in the proceeding.

 

Notice

The school district will annually provide the following notice to students and parents:

          The PCM Community School District Board of Directors has authorized the use of recording devices on school district buses. The recording devices will be used to monitor student behavior to maintain order on the school buses to promote and maintain a safe environment. Students and parents are hereby notified that the content of the recordings may be used in a student disciplinary proceeding. The content of the recording may constitute confidential student education records and will be retained with other student records. Recordings will only be retained if necessary for use in a student disciplinary proceeding or other matter as determined necessary by the administration. Parents may request to view the recording of their child to the extent provided by law.

 

The following notice will also be placed on all school buses equipped with recording devices:

          This bus is equipped with a recording/audio monitoring system.

 

Review of Recording Devices

The school district shall review recordings randomly. The recordings may be re-circulated for erasure after five (5) days.

 

Viewing of recordings is limited to the individuals having a legitimate educational purpose. A written log will be kept of those individuals viewing the recordings stating the time the recording was viewed, name of individual viewing and the date the recordings was viewed.

 

Recording Monitoring System

Recording devices will be used on all school district buses.

 

Determination of how recording devices will be used will be made by the superintendent in consultation with the building principals and transportation director.

 

Student Conduct

Students are prohibited from tampering with the recording devices. Students found in violation of this regulation shall be disciplined in accordance with the school district discipline policy and Good Conduct Rule, reported to local law enforcement, and shall reimburse the school district for any repairs or replacement necessary as a result of the tampering.

 

Approved 4/24/95     Reviewed 12/18/2017      Revised 12/18/2017      

712.3 Student Transportation for Extracurricular Activities

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

 

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

 

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

 

It shall be the responsibility of the superintendent to make a recommendation to the board annually as to whether the school district shall provide the transportation authorized in this policy. In making the recommendation to the board, the superintendent shall consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.

 

 

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

                                           281 I.A.C. 41.8; 43.

 

Approved 03/25/91      Reviewed 11/20/2017       Revised 11/20/2017  

Uploaded Files: 

712.7 Summer School Program Transportation Service

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 shall be the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district. In making the recommendation to the board, the superintendent shall consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.

 

 

Legal Reference:               Iowa Code §§ 285.10.

                                           281 I.A.C. 43.10.

 

Approved 03/25/91      Reviewed 11/20/2017       Revised 11/20/2017  

712.8 Transportation of Nonresident and Nonpublic School Students

The board has sole discretion to determine the method to be utilized for transporting non-resident and non-public students. Non-resident students paying tuition may be, and resident students attending a non-public 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 student’s transportation. Non-resident and non-public school students shall obtain the permission of the superintendent prior to being transported by the school district.

 

Parents of resident students who provide transportation for their children attending a non-public school accredited by the Iowa Department of Education will be reimbursed at the established state rate. This reimbursement shall be paid only if the school district receives the funds from the state. If less than the amount of funds necessary to fully reimburse parents of the non-public students is received by the school district, the funds shall be prorated.

 

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

 

Continued transportation of non-resident and non-public school students on a public school vehicle route will be subject to resident public school students’ transportation needs. The superintendent shall make a recommendation annually to the board regarding the method to be used. In making a recommendation to the board, the superintendent shall consider the number of students to be transported, the capacity of the school vehicles, the financial condition of the school district and other factors deemed relevant by the board or the superintendent.

 

Non-resident and non-public school students shall be subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.

 

 

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

 

Approved 03/25/91      Reviewed 11/20/2017      Revised 03/17/97   

712.9 Transportation of Non-School Groups

Only in unusual circumstances will the board make the school district transportation vehicles available for transporting 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 shall be the responsibility of the superintendent to develop administrative regulations for application for, use of, and payment for using the school district transportation vehicles.

 

Any use of school district vehicles by local nonprofit entities shall be subject to the following guidelines:

  1. Requests must be made a minimum of one week in advance. If the request interferes or conflicts with school district use of the vehicle, the request will be denied. The final decision of whether a request will be granted is within the discretion of the administration.
  2. The rental period will be negotiated directly with the administration.
  3. Adult chaperones may be required to accompany the bus driver and riders.
  4. All requests will be charged bus and driver fees, unless waived by the superintendent.
  5. Alcoholic beverages and tobacco products are prohibited in school district vehicles.
  6. Whenever damage caused by vandalism or carelessness results, the group shall reimburse the school district for cost of repairs and may be denied further use of school district vehicles.

 

 

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

                                           281 I.A.C. 43.10

 

 

Approved 03/25/91      Reviewed 11/20/2017            Revised 11/20/2017 

712.10 School Bus Safety Instruction

The school district shall conduct school bus safe riding practices instruction and emergency safety drills at least once a year for students who utilize school district transportation.

 

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

 

School district vehicle drivers are required to attend each safety drill.

 

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

 

 

Legal Reference:               Iowa Code §§ 279.8; 321.

                                           281 I.A.C. 43.40.

 

Approved 03/25/91      Reviewed 11/20/2017       Revised 05/09/2011  

712.10R1 Safe Rider Program

The Safe Rider Program is the student management program for school vehicle transportation. Components of that program include, but are not limited to:

  • Hierarchy of the discipline structure, starting with the driver
  • Safe Rider Contract signed by parents and students
  • Safe Rider Class during non-instructional time
  • Presence of the Transportation Department at various school-sponsored events
  • School personnel available at the school from 4:30 – 5:30 (or beyond if required) to accept students who need to be removed from the bus for safety reasons and parents called to pick them up

 

The Safe Rider Program promotes instant accountability for unsafe behavior.

  • If unsafe behavior occurs before the bus leaves school, the student will be provided with two options: (1) Correct the behavior and continue home (behavior documented) or (2) be removed from the bus and stay at school with staff supervision until a parent or guardian can pick the student up.
  • If unsafe behavior occurs after the bus leaves the school, the driver will call their field coordinator. The field coordinator will then meet the bus and assess the situation. If necessary, the field coordinator will remove the student from the bus and return the student to school to remain under staff supervision until a parent or guardian can pick the student up.

 

The Safe Rider Program includes a defined and graduated discipline plan to encourage students to make better behavior choices.

  • 1st Offense – driver/student conference and parent contacted (courtesy notice). Student on probation and re-assigned to the front of the bus for one (1) week.
  • 2nd Offense – driver/student conference and parent contacted (courtesy notice). Student on probation and re-assigned to the front of the bus for two (2) weeks.
  • 3rd Offense* – referral submitted and three (3) day bus suspension. At the end of the suspension student placed on probation and re-assigned to front of the bus for one (1) week.
  • 4th Offense* – referral submitted and five (5) day bus suspension. *Conference required in order to return to the bus.
  • 5th Offense – referral submitted. Transportation Director recommends bus suspension for the remainder of the school year.

(*) Steps may be skipped if a student violates a rule while in assigned seat or on probation.

 

Students should observe the following Safe Rider Rules established by the PCM School District:

  • Students should show respect for school bus drivers at all times and follow their instructions.
  • Objectionable and/or dangerous items are NOT allowed on the school bus. (glass items, animals, large toys or objects that cannot easily fit into the student's lap, plastic bags, insects, straight or safety pins, sharp objects)
  • Tobacco, illegal drugs and/or alcohol is NOT permitted on school buses or school grounds.
  • Weapons (or objects that look alike and/or could be used as weapons) are NOT permitted on school buses or school grounds.
  • Obscene language and gestures are prohibited on the school bus.
  • Destruction or defacing any part of the school bus is prohibited.
  • Fighting or pretend fighting is NOT permitted.
  • NO objects (however small) are to be thrown from the school bus windows or doors or inside the bus.
  • Emergency doors, windows, and hatches are to be used ONLY at the direction of the school bus driver.
  • Students may be assigned seat assignments on the school bus if the driver or an administrator determines a necessity for seating assignments.
  • Students MUST remain seated at all times unless otherwise directed by the school bus driver.
  • Students MUST remain QUIET at ALL railroad crossings.
  • Students should WAIT for instructions (hand signals or otherwise) from the school bus driver EVERY TIME when crossing the street to board the bus or when exiting the bus. Students should be able to maintain eye contact with the school bus driver or cross in full view of the school bus driver.
  • Students are allowed water in a clear water bottle, up to 32 ounces.
  • Students should be at the bus stop AT LEAST FIVE (5) MINUTES prior to the scheduled pick-up time.
  • Students are to wait at the school bus stop in an orderly manner.
  • Students will be allowed to board or exit the school bus at a bus stop other than the assigned residence stop ONLY with Parents/guardian permission (in writing) or with school administrator approval (also in writing). This written permission must be shown to the school bus driver.
  • Any behavior that is considered disruptive or unsafe by the school bus driver will be handled through the use of The Safe Rider Program

Approved 05/09/2011     Reviewed 11/20/2017   Revised 11/20/2017 

712.11 Transportation and Activities in Inclement Weather

Buses will not operate when weather conditions due to fog, rain, snow or other natural elements make it unsafe to do so. Because weather conditions may vary around the district and may change quickly, the best judgment possible will be used with the information available.

 

The final decision in declaring conditions “unsafe” will be made by the superintendent or the superintendent’s designee. The superintendent will be assisted by the actual “on location’ reports of the transportation director and the drivers.

 

Employees will be notified at the earliest possible moment after a decision regarding a school closing or delay. Students and parents will be notified when school is delayed, canceled or dismissed early. When school is closed because of bad weather anywhere in the district, all schools will be closed.

 

When weather conditions deteriorate during the day after school has begun, cancellation notices will be announced. Students will be returned to their regular drop-off sites unless weather conditions prevent it. In that case, students will be kept at or returned to school until they are picked up by the parents.

 

When school has been cancelled for the day, the superintendent or the superintendent’s designee and the activities director will decide by 2:00 p.m. whether to allow student activities or performances.

 

When school is dismissed early due to inclement weather, all activities are also canceled and the building will be cleared. However, the superintendent or the superintendent’s designee may grant a sponsor approval to hold an open gym after regular school hours, but no required attendance can be made.

 

If school is dismissed early due to excessive heat, the superintendent or the superintendent’s designee and activities director are authorized to allow extra-curricular activities if, in their best judgment, the welfare to the student is not jeopardized. However, no required attendance can be made.

 

When school has been delayed because of inclement weather, all extra-curricular activities are canceled prior to the start of the regular school day. The superintendent or the superintendent’s designee may, however, allow the activities to occur based on the request of the sponsor. In most cases, after school activities will follow the predetermined schedule.

 

 

Legal Reference:               Iowa Code §§ 279.8

 

Approved 03/25/91      Reviewed 11/20/2017      Revised 11/20/2017  

712.12 District Vehicle Idling

The board recognizes that it has a role in reducing environmental pollutants and in assisting students and others be free from pollutants that may impact their respiratory health. Unnecessary vehicle idling emits pollutants and wastes fuel.

 

The board directs the superintendent, in conjunction with the Director of Transportation, to work on administrative regulations to implement this policy and reduce vehicle idling time.

 

 

Legal Reference:               Iowa Code §§ 279.8

 

Approved 03/19/07      Reviewed 11/20/2017      Revised ________