Board Policies

The Board of Directors recognizes that its primary purpose is to provide the best education possible within the limits of the established curriculum and the financial ability of the school district. The Board also recognizes its responsibility to the citizens of the school district for the efficient use of public funds. It shall, therefore, be the duty of the Board to determine guidelines for the most effective use of public funds and for reporting to the public.

Legal Reference:

Cross Reference:

Adopted:  Unknown
Modified:  10/18/21
Reviewed:  10/04/21

Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The maximum deposit amount to be kept in the depository will be stated in the resolution. The amount stated in the resolution must be for all depositories and include all of the school district's funds.

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

Legal Reference:  Iowa Code §§ 12C2; 279.33

Cross Reference:  210.1 Annual Meeting
206.4 Treasurer [or 206.3, Secretary-Treasurer]
704.1 Local - State - Federal - Miscellaneous Revenue

Adopted:  09/20/21
Modified:
Reviewed:  08/30/21

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

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

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

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

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

Legal Reference:  Iowa Code §§ 24.21-.22; 257.10, 279.8; 279.42; 298A.
289 I.A.C. 6

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

Adopted:  09/20/21
Modified:
Reviewed:  08/30/21

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

Governmental fund type:

• General fund
• Special revenue fund
  • Management Levy fund
  • Public Education and Recreation Levy fund (PERL)
  • Student activity fund
• Capital projects fund
  • Physical Plant and Equipment Levy fund (PPEL)
  • Secure and Advanced Vision for Education (SAVE)
• Debt service fund

Proprietary fund type:

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

Fiduciary funds:

• Trust
  • Expendable trust funds
  • Nonexpendable trust funds
  • Pension trust funds
• Custodial Funds

Account groups:

• General capital assets account group
• General long-term debt account group

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

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

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

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

Cross Reference:  704 Revenue
705 Expenditures

Adopted:  09/20/21
Modified:
Reviewed:  08/30/21

The amount of cash that may be kept in the school building for any one day is sufficient for that day's operations. Funds raised by students are kept in the High School Activities Office.

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

It is the responsibility of the superintendent or the superintendent's designee to develop administrative regulations to determine the amount of cash necessary for each day's operations, to establish any necessary petty cash accounts, to determine how often deposits must be made and to comply with this policy.

Legal Reference:  Iowa Code § 279.8

Cross Reference:  701.1 Depository of Funds
704 Revenue

Adopted:  10/04/21
Modified:
Reviewed:  09/20/21

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

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

It is the responsibility of the School Business Official 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 is apprised of the proposed budget for the school district. Prior to the adoption of the proposed budget by the board, members of the school district community will have an opportunity to review and comment on the proposed budget. A public hearing for the proposed budget of the board is held each year in sufficient time to file the adopted budget no later than April 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 is published in a newspaper designated for official publication in the school district. It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 10 but no more than 20 days prior to the public hearing.

The board will adopt and certify a budget for the operation of the school district to the county auditor by April 15. It is the responsibility of the board secretary to file the adopted and certified budget with the county auditor and the Iowa Department of Management.

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

It is the responsibility of the superintendent and the board secretary to bring any budget amendments necessary to the attention of the board to allow sufficient time to file the amendment with the county auditor no later than May 31 of each year.

Legal Reference:  Iowa Code §§ 24; 257; 279.8; 297; 298; 618.

Cross Reference:  214 Public Hearings
703 Budget
704 Revenue
705 Expenditures

Adopted:  10/18/21
Modified:
Reviewed:  10/04/21

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

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

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

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

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

Proceeds from the sale of real property are placed in the physical plant and equipment levy (PPEL) fund. However, following a properly noticed public hearing, the board of directors may elect to deposit proceeds from the sale of real property or buildings into any fund under the control of the school corporation. Notice for the public hearing must be published in a newspaper of general circulation within the district not less than ten and no more than twenty days prior to the proposed public hearing. Notice of the public hearing must include the date, time and location of the public hearing, and a description of the proposed action. The proceeds from the sale of other school district property are placed in the general fund.

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

• Goods and services directly and reasonably related to the educational mission;
• Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;
• Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;
• Goods and services which are not otherwise available in the quantity or quality required by the school district;
• Telecommunications other than radio or television stations;
• Sponsoring or providing facilities for fitness and recreation;
• Food service and sales; and,
• Sale of books, records, tapes, software, educational equipment, and supplies.

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

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

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

Adopted:  10/18/21
Modified:
Reviewed:   10/04/21

Debt Limits

Credit Ratings

The school district seeks to maintain the highest possible credit ratings for all categories of short- and long-term debt that can be achieved without compromising the delivery of services and the achievement of adopted objectives. The school district recognizes that external economic, natural, or other events may from time to time affect the creditworthiness of its debt. Nevertheless, the school district is committed to ensuring that actions within their control are prudent.

Debt Limits

For general obligation debt, the school district’s outstanding debt limit shall be no more than five percent (5%) of the actual value of property within the school district’s boundaries, as prescribed the Iowa constitution and statutory restrictions.

For revenue debt, the school district’s goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs.

In accordance with Iowa law, the school district may not act as a conduit issuer or issue municipal securities to raise capital for revenue-generating projects where the funds generated are used by a third party (“conduit borrower”) to make payments to investors.

Purposes and Uses of Debt

Capital Planning

To enhance creditworthiness and prudent financial management, the school district is committed to systematic capital planning, intergovernmental cooperation and coordination and long-term financial planning.

Capital Financing

The school district may issue long-term debt for capital projects as authorized by Iowa law, which include, but are not limited to, the costs of planning, design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment. Capitalized interest may be included in sizing any capital project debt issue. The types of debt instruments to be used by the school district include:

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

Working Capital Financing

The school district may issue debt for working capital for operations after cash flow analysis has determined that there is a mismatch between available cash and cash outflows. The school district shall strive to repay working capital debt by the end of the fiscal year in which the debt was incurred. A Working Capital Reserve may be included in sizing any working capital debt issue.

Refundings

Periodic reviews of all outstanding debt will be undertaken to determine if refunding opportunities exist. Refunding will be considered (within federal tax law restraints) if and when there is a net economic benefit of the refunding or if the refunding is otherwise in the best interests of the school district, such as to release restrictive bond covenants which affect the operations and management of the school district.

In general, advance refundings for economic savings will be undertaken when a net present value savings exceeds three percent of the refunded debt can be achieved. Current refundings, which produce a new present value savings of less than three percent will be considered on a case by case basis taking into consideration bond covenants and general conditions. Refundings with negative savings will not be considered unless there is a compelling public policy objective for doing so.

Debt Standards and Structures

Length of Debt

Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users. Long-term debt will not be issued for periods exceeding the useful life or average useful lives of the project or projects to be financed. All debt issued will adhere to state and federal law regarding the length of time the debt may be outstanding.

Debt Structure

Debt will be structured to achieve the lowest possible net cost to the school district given market conditions, the urgency of the capital project, the type of debt being issued, and the nature and type of repayment source. To the extent possible, the school district will design the repayment of its overall debt to rapidly recapture its credit capacity for future use.

Generally, the school district will only issue fixed-rate debt. In very limited circumstances, the school district may issue variable rate debt, consistent with the limitations of Iowa law and upon a finding of the board that the use of fixed rate debt is not in the best interest of the school district and a statement of the reasons for the use of variable rate debt.

All debt may be structured using discount, par or premium coupons, and as serial or term bonds or notes, or any combination thereof, consistent with Iowa law. The school district should utilize the coupon structure that produces the lowest True Interest Cost (TIC) taking into consideration the call option value of any callable maturities.

The school district will strive to structure their debt in sinking fund installments for each debt issue that achieves, as nearly as practicable, level debt service within an issue or overall debt service within a particular classification of debt.

Derivatives (including, but not limited to, interest rate swaps, caps, collars, corridors, ceiling and floor agreements, forward agreements, float agreements, or other similar financing arrangements), zero-coupon or capital appreciation bonds are not allowed to be issued consistent with State law.

Decision Analysis to Issue Debt

Whenever the school district is contemplating the issuance of debt, information will be developed concerning the following four categories commonly used by rating agencies assessing the school district’s credit worthiness, listed below.

Debt Analysis – Debt capacity analysis; purpose for which debt is proposed to be issued; debt structure; debt burden; debt history and trends; and adequacy of debt and capital planning.

Financial Analysis – Stability, diversity, and growth rates of tax or other revenue sources; trend in assessed valuation and collections; current budget trends; appraisal of past revenue and expenditure trends; history and long-term trends of revenues and expenditures; evidences of financial planning; adherence to GAAP; audit results; fund balance status and trends in operating and debt funds; financial monitoring systems and capabilities; and cash flow projections.

Governmental and Administrative Analysis – Government organization structure; location of financial responsibilities and degree of control; adequacy of basic service provision; intergovernmental cooperation/conflict and extent of duplication; and overall planning efforts.

Economic Analysis – Geographic and location advantages; population and demographic characteristics; wealth indicators; types of employment, industry and occupation; housing characteristics; new construction; evidences of industrial decline; and trend of the economy.

Debt Issuance

Credit Enhancement

Credit enhancements (.i.e., bond insurance, etc.) may be used but only when the net debt service on the debt is reduced by more than the costs of the credit enhancement.

Costs and Fees

All costs and fees related to issuing the debt will be paid out of debt proceeds and allocated across all projects receiving proceeds of the debt issue.

Method of Sale

Generally, all school district debt will be sold through a competitive bidding process. Bids will be awarded on a TIC basis providing other bidding requirements are satisfied.

The school district may sell debt using a negotiated process in extraordinary circumstances when the complexity of the issue requires specialized expertise, when the negotiated sale would result in substantial savings in time or money, or when market conditions of school district credit are unusually volatile or uncertain.

Professional Service Providers

The school district will retain external bond counsel for all debt issues. All debt issued by the school district will include a written opinion by bond counsel affirming that the school district is authorized to issue the debt, stating that the school district has met all Iowa constitutional and statutory requirements necessary for issuance and determining the debt’s federal income tax status. The bond counsel retained must have comprehensive municipal debt experience and a thorough understanding of Iowa law as it relates to the issuance of the particular debt.

The school district will retain an independent financial advisor. The financial advisor will be responsible for structuring and preparing all offering documents for each debt issue. The financial advisor retained will have comprehensive municipal debt experience, experience with diverse financial structuring and pricing of municipal securities.

The treasurer shall have the authority to periodically select other service providers (e.g., escrow agents, verification agents, trustees, arbitrage consultants, rebate specialist, etc.) as necessary to meet legal requirements and minimize net debt costs. These services can include debt restructuring services and security or escrow purchases.

Compensation for bond counsel, financial advisor and other service providers will be as economical as possible and consistent with industry standards for the desired qualification levels.

Investment of Debt Proceeds

The school district shall invest all proceeds received from the issuance of debt separate from the school district’s consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture. Investments will be consistent with those authorized by Iowa law and the school district’s Investment Policy to maintain safety of principal and liquidity of the funds.

Arbitrage and Record Keeping Compliance

The treasurer shall maintain a system of record-keeping, reporting and compliance procedures with respect to all federal tax requirements which are currently, or may become applicable through the lifetime of all tax-exempt or tax credit bonds.

Federal tax compliance, record-keeping, reporting and compliance procedures shall include not be limited to:

1. post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);
2. proper maintenance of records to support federal tax compliance;
3. investments and arbitrage compliance;
4. expenditures and assets;
5. private business use; and
6. designation of primary responsibilities for federal tax compliance of all bond financings.

Financial Disclosure

The school district is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share comprehensible and accurate financial information. The school district is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities and Exchange Commission.

The Official Statements accompanying debt issues, Annual Audits, and Continuing Disclosure statements will meet the standards articulated by the Municipal Securities Rulemaking Board (MSRB), the Government Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP) and the Internal Revenue Service (IRS). The treasurer shall be responsible for ongoing debt disclosure as required by any Continuing Disclosure Certificate for any debt issue and for maintain compliance with disclosure standards promulgated by state and federal regulatory bodies

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

Cross Reference:  701 Financial Accounting System
704 Revenue

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

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

Legal Reference:  Iowa Code § 24.9

Cross Reference:  703 Budget
704 Revenue

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

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

Individuals or organizations desiring to contribute supplies or equipment should confer with school officials regarding the acceptability of such contributions in advance of the solicitation of funds or the making of budgetary appropriations.

Receipt of gifts, grants, and bequests shall be in a manner approved by the Board. The board may establish procedures allowing district officials to accept gifts, grants, and bequests on behalf of the board. Once it has been approved by the Board, a board member or the superintendent may accept the gift on behalf of the school district.

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

A list of contributions shall be reported to the Board at least annually.

Legal Reference:  Iowa Code §§ 279.42; 565.6 (1993).

Cross Reference:  Policy 205.7 Gifts to Board of Directors
Policy 415 Gifts to Employees
Policy 1002.2 School - Community Associations

Adopted:  Unknown
Modified:  10/18/21
Reviewed:  10/04/21

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

Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the board and under the specific control of the [superintendent or superintendent's designee]. They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the superintendent.

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

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

Legal Reference:  Iowa Code § 279.8

Cross Reference:  504 Student Activities
701 Financial Accounting System

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

Activities requiring students and teachers to assist in promoting non-school related campaigns, (financial, educational, charitable, or otherwise), which demands the time of students, teachers, and administrators, shall be discouraged. All such events would first require administrator approval.

No agent or person, or persons shall be permitted to solicit any student or employee for any purpose, or distribute circulars, handbills, cards or advertisements of any kind or make announcements of any nature, or take up contributions in any school building or on the premises, for any purpose whatsoever, except by the approval from the superintendent, as being in accord with the general policies of the Board of Directors.

Participation by students in charity activities is considered to be a desirable part of their total education. However, as a matter of basic policy, the Board will authorize the administration to determine the nature and extent of such activity.

Legal Reference:

Cross Reference:

Adopted:  08/16/99
Modified:  12/06/21
Reviewed:  11/15/21

The Lewis Central 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 Superintendent. Any fundraising efforts conducted using the district's name, symbols, or imagery will be conducted in accordance with all policies, regulations and rules for fundraising within the district. Money or items raised by an online fundraising campaign will be the property of the district only upon acceptance by the board, and will be used only in accordance with the terms for which they were given, as agreed to by the board.

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

• 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.

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

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

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

To improve the school district's oversight of fixed assets by assigning and recording them to specific facilities and programs and to provide for proof loss of fixed assets for insurance purposes, the school district will establish and maintain a fixed assets management system for reporting capitalized fixed assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law.

A separate fixed assets listing is prepared for fixed assets in the general fixed assets account group (GFAAG) and for the fixed assets of each proprietary and fiduciary fund. "Fixed assets" in the GFAAG will include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment. "Fixed assets" in the proprietary funds will include school district buildings and sites, construction in progress, improvements other than buildings and sites, capitalized interest, infrastructure, land and machinery and equipment. Fixed assets reported in the financial reports will include individual fixed assets with an historical cost equal to or greater than $2,500. This district will not utilize salvage value. Fixed assets accounted for and reported in the proprietary funds are depreciated over the useful life of each fixed asset.

In accordance with Standard 34, set forth by the Governmental Accounting Standards Board, depreciation will be recorded for general fixed assets, utilizing the straight-line method with a full-month convention over the following asset lives:

Asset Class  Examples  Estimated Useful Life In Years

Site Improvements  Paving, flagpoles,
retaining walls,
sidewalks, fencing,
outdoor lighting.  20
School Buildings  50
Equipment  Classroom and office
furniture, fax, copiers,
computer hardware,
grounds equipment.  5
Licensed Vehicles  Buses, other on-road
vehicles.  7

Enterprise Fund Assets or Business-Type
Enterprise fund type property and equipment is accounted for at historical cost for assets with a useful life greater than one reporting period and with a value of at least $500. Depreciation is recorded over 12 years, using the straight-line method.

The fixed assets management system is updated annually to account for the addition/acquisition, disposal, relocation/transfers of fixed assets. It is the responsibility of the fixed assets manager to count and reconcile the fixed assets listing for the general fixed assets account group and for each proprietary and fiduciary fund with the fixed assets management system on June 30 each year.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy. It will also be the responsibility of the superintendent to educate employees about this policy and its supporting administrative regulations.

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2003).

Cross Reference:  709 Insurance Program
701.3 Financial Records

Adopted:  11/01/04
Modified:  10/18/21
Reviewed:  10/04/21

1. Fixed assets manager.
   1. The business manager/fixed assets manager shall:
      1. Conduct the fixed assets physical count;
      2. Develop the fixed assets listing;
      3. Tag fixed assets included in the fixed assets management system with a bar code identification number;
      4. Make a recommendation of a computer software program for managing the fixed assets management system;
      5. Enter the necessary data into the fixed assets management system and compile the appropriate reports;
      6. Develop forms and procedures for maintaining the integrity of the fixed assets management system; and
      7. Maintain responsibility for an accurate fixed assets management system.
2. Determining historical cost.
   1. The historical cost of a fixed assets is based on the actual costs expended in making the fixed assets serviceable. For the initial fixed assets listing of currently owned fixed assets, records indicating the actual costs expended in making the fixed assets serviceable may be available in the central administrative office.
   2. Gifts of fixed assets are given an "historical cost" of the estimated fair market value on the addition/acquisition date.
   3. Fixed assets purchased under a capital lease are given a historical cost of their net present value of the minimum lease payments on the addition/acquisition date.
   4. The historical cost of fixed assets in the proprietary funds must include capitalized interest and infrastructure.
   5. Fixed assets for which the historical cost cannot be determined.
      1. Search board minutes to determine the approximate acquisition date, contract approval date or project approval date.
      2. Search central administrative office records at the time of the presumed addition/acquisition date, including those in storage, on microfiche or archives, to determine the actual costs expended in making the fixed assets serviceable.
      3. If no records can be found to determine the actual costs expended in making the fixed assets serviceable the school district may estimate the historical cost using back trending/standard costing after consulting with the school auditor.
3. Annual fixed assets listing reconciliation.
   1. The business manager/fixed assets manager, will conduct an annual fixed assets physical count to develop the annual fixed assets listing in a manner similar to the initial fixed assets listing process in B above. At least every three years, someone other than the person in custody of the fixed assets in the building/department/room will perform the fixed assets physical count for the building/ department/room.
   2. Upon completion of the annual fixed assets listing, the fixed assets listing is reconciled to the fixed assets management system data base.
   3. Fixed assets found to have been excluded from the data base are added to the fixed assets management system. The fixed assets management system process is reviewed to prevent future incidents of excluding a fixed asset.
   4. Fixed assets unaccounted for are reported to the business manager/fixed assets manager who contacts the supervisor of and the employee/person in charge/control/custody of the fixed asset. The employee/person in charge/control/custody of the fixed asset has thirty days to account for the fixed asset.
   5. Fixed assets unaccounted for after thirty days are reported to superintendent for appropriate action and documentation. "Appropriate action" may include discipline, up to and including discharge, and may require the employee/person in charge/ control/custody of the fixed asset to replace the fixed asset.
   6. The business manager/fixed assets manager is responsible for documenting the reasons each fixed asset was not reconciled to the fixed assets management system.
4. Addition/acquisition of machinery and equipment fixed assets.
   1. The school district's required purchasing administrative regulations and procedures must be followed to acquire machinery and equipment fixed assets. The school district's required administrative regulations and procedures must be followed for receiving a gift of machinery and equipment fixed assets.
   2. The Machinery and Equipment fixed assets Addition/Acquisition Form must be completed for each additional machinery and equipment fixed assets with an addition/acquisition cost of equal to or greater than$2,500. The following information must be collected:
      1. Name of location-building/department/room;
      2. Location-building/department/room code;
      3. Balance sheet accounting/class code;
      4. General fixed assets account group or proprietary fund asset (name proprietary fund);
      5. Addition/acquisition date;
      6. Check/purchase order number or gift;
      7. Bar code identification number assigned to and placed on the fixed asset;
      8. Serial/model number;
      9. Cost-historical;
      10. Fair market value on acquisition date (donated fixed assets only);
      11. Estimated useful life (for proprietary funds only);
      12. Vendor;
      13. Purchasing fund;
      14. Description of fixed asset;
      15. Department/person charged with custody,
      16. Method of addition/acquisition-purchase, trade, gift etc.,
      17. Quantity;
      18. Replacement cost; and
      19. Addition/acquisition authorization.
5. Addition/acquisition of real property fixed assets.
   1. The school district's required purchasing administrative regulations and procedures must be followed to acquire a real property fixed asset. The school district's required administrative regulations and procedures must be followed for receiving a gift of a real property fixed asset.
   2. The Real Property Fixed Assets Addition/Acquisition Form must be completed for each additional real property fixed asset. The following information must be collected
      1. Addition/acquisition date;
      2. Seller;
      3. Cost-historical/addition/acquisition, cost including legal, architect, surveying and related fees;
      4. Balance sheet accounting/class code;
      5. Fair market value on a requisition date (donated fixed assets only);
      6. Estimated useful life of buildings (for proprietary funds only);
      7. Legal description,
      8. Location/address; and
      9. Addition/acquisition authorization.
   3. For real property fixed assets in the general fixed assets account group, the actual costs of construction in progress, other than infrastructure, is entered into the fixed assets management system in the month in which costs are incurred until the total cost of addition/acquisition is entered. Upon completion of construction, the total costs accumulated over the period of construction are reclassified to buildings.                                            For real property fixed assets in the proprietary funds, the actual costs of construction in progress, including infrastructure construction, is entered into the fixed assets management system in the month in which costs are incurred until the total cost of addition/acquisition is entered. Upon completion of construction, the total costs accumulated over the period of construction are reclassified to buildings.
   4. Real property fixed assets acquired in a month must be entered into the fixed assets management system in the same month.
6. Relocation/transfer of machinery and equipment fixed assets.
   1. The following information must be collected:
      1. Relocation/transfer date;
      2. Quantity;
      3. Bar code identification number;
      4. Current location-building/department/room code;
      5. Name of current location-building/department/room;
      6. New location-building/department/room code;
      7. Name of new location-building/department/room;
      8. Date placed at new location-building/department/room;
      9. Department/person charged with custody; and
      10. Relocation/transfer authorization.
   2. Machinery and equipment fixed assets relocated/transferred in a month must be entered into the fixed assets management system in the same month.
7. Disposal of machinery and equipment and real property fixed assets.
   1. The following information must be collected:
      1. Disposal date;
      2. Quantity;
      3. Bar code tag identification number;
      4. Disposal method-junk, trade, sale, trade-in, etc.; and
      5. Disposal authorization.
   2. The following information must be collected:
      1. Disposal date;
      2. Legal description,
      3. Location/Address;
      4. Purchaser;
      5. Disposal method-trade, sale, stolen, etc.; and
      6. Disposal authorization.
   3. Machinery and equipment/real property fixed assets disposed of in a month must be entered into the fixed assets management system in the same month.
8. Lost, damaged or stolen machinery and equipment fixed assets.
   1. The following information must be collected:
      1. Date of loss, damage or theft;
      2. Employee/person discovering;
      3. Quantity;
      4. Description of fixed asset;
      5. Bar code tag identification number;
      6. Location-building/department/room;
      7. Description of loss, damage, etc.;
      8. Filing of police report-yes or no;
      9. Filing of insurance report-yes or no;
      10. Sent for repair-yes or no;
      11. Date returned from repair;
      12. Date returned to location-building/department/room;
      13. Department/person charged with custody; and
      14. Authorization.
   2. Fixed assets damaged, lost or stolen in a month must be entered into the fixed assets management system in the same month.
9. Fixed assets reports.
   1. Annual reports for June 30 each year.
      1. fixed assets listing including the following items for the school auditor:
         1. Balance sheet accounting/class code;
         2. Purchasing fund;
         3. Bar code tag identification number;
         4. Description of the fixed asset;
         5. Historical cost; and
         6. Location.

Adopted:  11/01/04
Modified:  10/18/21
Reviewed:  10/04/21

Back trending/standard costing - an estimate of the historical original cost using a known average installed cost for alike units as of the estimated addition/ acquisition date. This cost is only applied to the fixed assets initially counted upon implementation of the fixed assets management system when the historical original cost cannot be determined. It is inappropriate to apply the back trending/standard costing method to any fixed assets acquired after the fixed assets management system implementation date.

Balance sheet accounting/class codes - the codes set out for fixed assets in the Iowa Department of Education Uniform Accounting Manual. They are: 211-sites; 221-site improvements; 222-accumulated depreciation on site improvements; 231-buildings and building improvements; 232-accumulated depreciation on buildings and building improvements; 241-machinery and equipment; 242-accumulated depreciation on machinery and equipment, 251-works of art and historical treasures, 252-accumulated depreciation on works of art and historical treasures, 261-infrastructure, 262-accumulated depreciation on infrastructure, and 271-construction in progress.

Book value - the value of a fixed asset on the records of the school district, which can be the cost or, in the case of fixed assets in the proprietary fund, the cost less the appropriate allowances, such a depreciation.

Buildings and building improvements - a fixed assets account reflecting the addition/acquisition cost of permanent structures owned or held by a government and the improvements thereon.

Capital expenditures/expenses - expenditures/expenses resulting in the addition/acquisition of or addition/acquisition to the school district's general or proprietary fixed assets.

Capital fixed assets - fixed assets with a value of equal to or greater than ($ capitalization threshold) based on the historical cost.

Capitalization policy - the criteria used by a the school district to determine which fixed assets will be reported as fixed assets on the school district’s financial statements and records.

Capitalization threshold - dollar limit set for capitalizing fixed assets.

Capitalized interest - interest accrued and reported as part of the cost of the fixed assets during the construction phase of a capital project. The construction phase extends from the initiation of pre-construction activities until the time the asset is placed in service.

Construction in progress - buildings in the process of being constructed other than infrastructure.

Contributed capital - the permanent fund capital of a proprietary fund. It is created when a residual equity transfer is received by a proprietary fund; a general fixed assets is "transferred" to a proprietary fund; or a grant received is restricted to a capital acquisition or construction.

Cost - the amount of money or other consideration exchanged for goods or services.

Depreciation - expiration in the service life of fixed assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost.

Fixed assets - long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, construction in progress, improvements other than facilities, land and machinery and equipment.
 
Fixtures - attachments to buildings that are not intended to be removed and cannot be removed without damage to the buildings. Those fixtures with a useful life presumed to be as long as that of the building itself are considered a part of the building. Other fixtures are classified as machinery and equipment.

General fixed assets - capital fixed assets that are not fixed assets of any fund, but of the governmental unit as a whole. Most often these fixed assets arise from the expenditure of the financial resources of governmental funds.
General fixed assets account group (GFAAG) - a self-balancing group of accounts established to account for fixed assets of the school district, not accounted for through specific proprietary funds.

Historical (acquisition) cost - the actual costs expended to place a fixed asset into service. For land and buildings, costs such as legal fees, recording fees, surveying fees, architect fees and similar fees are included in the historical cost. For machinery and equipment, costs such as freight and installation fees and similar fees are included in the historical cost.

Improvements other than buildings - attachments or annexation to land that are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains and sewers. Sidewalks, curbing, sewers and highways are sometimes referred to as "betterments," but the term "improvements" is preferred.

Infrastructure assets - public domain fixed assets such as roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems and similar assets that are immovable and of value only to the governmental unit.

Investment in general fixed assets - an account in the GFAAG representing the school district's investment in general fixed assets. The balance in this account generally is subdivided according to the source of the monies that finance the fixed assets addition/acquisition, such as general fund revenues and special assessments.

Land and buildings - real property owned by the school district.

Machinery and equipment - fixed assets which maintain their identity when removed from their location and are not changed materially or consumed immediately (e.g., within one year) by use. Machinery and equipment are often divided into specific categories such as: transportation machinery and equipment which includes school buses and school district owned automobiles, trucks and vans; other motor machinery and equipment which includes lawn maintenance machinery and equipment, tractors, motorized carts, maintenance machinery and equipment, etc.; other machinery and equipment which includes furniture and machinery and equipment contained in the buildings whose original cost is equal to or greater than ($ capitalization threshold), and fixed assets under capital leases and fixed assets being acquired under a lease/purchase agreement.

Proprietary fund fixed assets - capital fixed assets that are fixed assets specific to a proprietary fund, such as school nutrition fund or child care fund. Most often these fixed assets arise from the expenditure of financial resources of a proprietary fund.

Replacement cost - the amount of cash or other consideration required today to obtain the same fixed assets or its equivalent.

Adopted:  11/01/04
Reviewed:  10/18/21
Modified:  10/04/21

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 as a part of response evaluation. Other statutory purchasing preferences will be applied as provided by law, including goals with regard to procurement from certified targeted small businesses, minority-owned businesses, and female owned businesses.

Prior to August 15 of each year and after analyzing the school district's anticipated procurement level for the current fiscal year, the school board will set a goal of ten percent of the anticipated procurement level to be purchased from certified targeted small businesses. In determining the procurement level, the cost of utilities (heat, electricity, telephone and natural gas) and employees' costs will not be included. After the goal has been established, the superintendent will file the required Targeted Small Business Procurement form with the Department of Education by August 15.

By July 31 of each year, the superintendent will file a report with the Department of Education outlining purchases of goods and services from targeted small businesses for the previous fiscal year.

The school board and superintendent will encourage targeted small businesses which are not certified with the Department of Inspections and Appeals to become certified targeted small businesses.

Goods and Services

The board shall enter into goods and services contract(s) as the board deems to be in the best interest of the school district. It shall be the responsibility of the superintendent to approve purchases, except those requiring board approval as described below or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories, or attachments with an estimated cost of $50,000 or more.

Purchases for goods and services shall conform to the following:

• The superintendent shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services up to $20,000.
• For goods and services costing at least $20,000 and up to $50,000 the superintendent shall receive proposals, quotations, or bids for the goods and services to be purchased prior to board approval. The quotation process may be informal, and include written or unwritten quotations.
• For goods and services exceeding, $50,000, the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to board approval. RFPs and bids are formal, written submissions via sealed process.

In the event that only one quotation or bid is submitted, the board may proceed if the quotation or bid meets the contract award specifications.

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

• The cost of the goods and services being purchased;
• Availability of service and/or repair;
• The targeted small business procurement goal and other statutory purchasing preferences; and
• Other factors deemed relevant by the board.

The Board may elect to exempt certain professional services contracts from the thresholds and procedures outlined above.

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

Public Improvements
The board shall enter into public improvement 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 for which either of the following applies: (1) has been paid for in whole or in part with funds of the governmental entity; (2) a commitment has been made prior to construction by the governmental entity to pay for the building or construction work in whole or in part with funds of the governmental entity. This includes a building or improvement constructed or operated jointly with any public or private agency.”

The district shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contracts exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the district may nevertheless proceed with either of these processes, if it so chooses.

The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. In the event of an emergency requiring repairs to a school district facility that exceed bidding and quotation thresholds, please refer to IASB sample policy 802.3 – Emergency Repairs.

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


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

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

Adopted:  10/18/21
Modified:
Reviewed:  10/04/21

The Board of Directors authorizes payment of claims against the school district for goods and services. The Board will allow payment for goods and services that have been received and accepted in compliance with board policy and the claims by the Board. The board may also authorize payment of deposits for future purchase of goods or services according to terms of approved contracts.

Claims for payment of recurring previously approved costs supplied on a continuing basis, or as part of a previously approved contract, or related to payroll and payment of salaries pursuant to the terms of a written contract may be paid by the board secretary prior to formal review and approval by the Board. In addition the secretary, upon approval of the board president, may issue payment for approved registrations, claims offering a discount for early payment, approved travel expenses, and other verified bills under $10,000 filed with the secretary when the Board is not in session prior to payment of these claims and prior to audit and approval by the Board. The board secretary shall examine the claims and approve bills.

The secretary shall determine to the secretary's satisfaction that the claims presented to the Board are in order and are legitimate expenses of the school district. It shall be the responsibility of the secretary to bring claims to the Board for their review.

The board president and board secretary may sign checks electronically. If the board president is unavailable to sign warrants, the board vice president may sign warrants on behalf of the president.

The Board designates that superintendent may sign activity fund checks on behalf of the board secretary.

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

Legal Reference:  Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5).
281 I.A.C. 12.3(1).

Cross Reference:  Policy 803.1 Purchasing Policy
Policy 803.2 Purchase Order
Policy Primer - Volume 7, Number 5 - July 8, 1994
Policy 803.7 Purchasing Authority

Adopted:  06/21/93
Modified:  10/18/21
Reviewed:  10/04/21

Payroll deductions shall consist of Federal Income Tax withheld, Iowa Income Tax withheld, FICA-Social Security withheld, FICA-Medicare withheld, and Iowa Public Employees’ Retirement System withheld and any authorized benefit established by the district

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

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

Adopted:  Unknown
Modified:  10/18/21
Reviewed:  10/04/21

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

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

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

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

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

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

Adopted:  01/23/06
Modified:  10/18/21
Reviewed:  10/04/21

The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act. The district will not make pay deductions that violate either the federal or state laws.

Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Business Manager. Within 15 business days of receiving the complaint, the Business Manager will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.

This complaint procedure is available in addition to any other complaint process that also may be available to employees.

Adopted:  01/23/06
Modified:  10/18/21
Reviewed:  10/04/21

The Secretary of the Board shall file with the Board of Directors each month a complete financial statement of the preceding month’s business. This statement shall be enclosed with the agenda sent to the members of the Board prior to the regular monthly meeting.

Legal Reference:  IA Code 279.8; 291.7 (1993).

Cross Reference:  Policy 202.3 Secretary of the Board
Policy 202.4 Treasurer of the Board
Series 804 Reports

Adopted:  Unknown
Modified:  10/18/21
Reviewed:  10/04/21

The Board of Directors shall cause to be initiated by an approved CPA or by the State Auditing Agency an annual audit of the financial affairs of the school district in accordance with the statutes of the State of Iowa.

Such annual audit reports shall remain open on permanent file in the administrative office of the school district.

Legal Reference:  IA Code 11.6 (1993).

Cross Reference:  Policy 800 Statement of Guiding Principles
Series 804 Reports

Adopted:  Unknown
Modified:  10/18/21
Reviewed:  10/04/21

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

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

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

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

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

The superintendent or board president shall ensure the Auditor of State’s office is notified as required by law of any suspected embezzlement, theft or other financial irregularity pursuant to Iowa law. The superintendent and/or board president in coordination with the Auditor of State’s office, will determine whether to conduct a complete or partial audit. The superintendent is authorized to order a complete forensic audit if, in the superintendent’s judgment, such an audit would be useful and beneficial to the school district. In the event there is an investigation, records will be maintained for use in the investigation. Individuals found to have altered or destroyed records will be subject to disciplinary action, up to and including termination.

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

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

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

Fraud, financial improprieties, or fiscal irregularities include, but are not limited to:

• Forgery or unauthorized alteration of any document or account belonging to the district.
• Forgery or unauthorized alteration of a check, bank draft, or any other financial document.
• Misappropriation of funds, securities, supplies, or other assets.
• Impropriety in the handling of money or reporting of financial transactions.
• Profiteering because of “insider” information of district information or activities.
• Disclosing confidential and/or proprietary information to outside parties.
• Accepting or seeking anything of material value, other than items used in the normal course of advertising, from contractors, vendors, or persons providing services to the district.
• Destroying, removing, or inappropriately using district records, furniture, fixtures, or equipment.
• Failing to provide financial records to authorized state or local entities.
• Failure to cooperate fully with any financial auditors, investigators or law enforcement.
• Any other dishonest or fraudulent act involving district monies or resources.
• Acting for purposes of personal financial gain, rather than in the best interest of the district.
• Providing false, inaccurate or misleading financial information to district administrators or the board of directors.

The superintendent, and/or board president shall notify the State Auditor's office of any suspected fraud, embezzlement or financial irregularities as required by law. The district will comply with all investigation procedures and scope as directed by the State Auditor's office. All employees involved in the investigation shall be advised to keep information about the investigation confidential. The superintendent and/or board president may engage qualified independent auditors to assist in the investigation.

If an investigation substantiates the occurrence of a fraudulent activity, the superintendent, and/or the board president, or board vice-president if the investigation centers on the superintendent, shall issue a report to the board and appropriate personnel. The results of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate right to know until the results are made public.

School district records are housed in the central administration office of the school district. It is the responsibility of the superintendent and board secretary to oversee the maintenance and accuracy of the records. The following records are 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 record  5 years
• Recordings and minutes of closed meetings  1 year
• Program grants  As determined by the grant
• Nonpayroll 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 administration office 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 nonconsumable items other than real property of the school district is conducted annually under the supervision of the superintendent. This report is filed with the board secretary.

The permanent and cumulative records of students currently enrolled in the school district are housed in the central administration office of the attendance center where the student attends. Permanent records shall be housed in a fire resistant safe or vault or electronically with a secure backup file. The building administrator is responsible for keeping these records current. Permanent records of students who have graduated or are no longer enrolled in the school district are housed in the high school guidance office 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).

Cross Reference:  206.3 Secretary [or Secretary/Treasurer]
215 Board of Directors' Records
401.5 Employee Records
506 Student Records
901 Public Examination of School District Records

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

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

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

Insurance of buildings, structures, or property in the open will not generally be purchased to cover loss exposures below $5,000 unless such insurance is required by statute or contract.

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

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

The Board shall receive a written report indicating the types, amounts of, and cost of the insurance for the school district on an annual basis. This report shall include bonds purchased for employees and board officers. It shall be in written form and sent to the Board with the agenda for the board meeting.

It shall be the responsibility of the Board Secretary to file this report with the Board.

Legal Reference:  Iowa Code §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 298A; 517A.1; 670.7.

Cross Reference:  205 Board Member Liability
804 Safety Program

Approved:  Unknown
Modified:  11/01/21
Reviewed:  10/18/21

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

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

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

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

It is the responsibility of [insert food service position title] to administer the program and to cooperate with the superintendent and appropriate personnel for the proper functioning of the school nutrition program.

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

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

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

Adopted:  09/20/21
Modified:
Reviewed:  08/30/21

The purpose of the school lunch and breakfast program shall be to provide nutritional, balanced meals to the students of the school district on a non-profit basis and to utilize the program as an instrument for the teaching of nutrition education. Based upon the USDA government regulations

This service includes breakfast, lunch, milk and ala carte items.

Accounts: Accounts are established for each household and/or family. Accordingly, all children in a household will be grouped into one account. Each child is issued an individual, unique card indicating name and an identification code.

Sales method: A computerized revenue program records sales by individual student based on information obtained from the individual card, which is scanned at the point of sale. At the point of sale, funds are deducted from the funds on deposit for the household/family account.

Deposits to account: Funds must be deposited to household/family accounts in one of three ways. 1) Checks or cash may be physically delivered to the school lunch cashier for credit to the household/family account. In addition, by accessing the district web site, 2) funds may be deposited electronically with a charge to either a bank account or to a charge/credit card account. Deposits may be made for any amount. 3) Deposits can be made over the phone with a bank account or a charge card/debit card by calling the Food Service Office.

Low Balance Reporting: When funds on deposit fall below a balance of $5.00 per child on the household/family account, a low balance notification appears at the point of sale. The student is verbally notified that a deposit to the household/family account will be required within days. In the case of elementary students, a note may be sent home with the student. In addition, balances may be reviewed on the school web site. When an account becomes negative, ala carte sales on account are prohibited.

Transferability of cards: To maintain individual accountability, control, and confidentiality, cards may never be used or transferred to a student other than the child to whom the card was initially issued.

Lost meal cards: When a card is lost, the student has the responsibility to notify a staff member, who may in turn report the lost card to food service staff. The lost card is blocked in the system, and a new card will be issued within one school day. The cost to replace a card is fifty cents and must be paid in cash by the student.

Forgotten cards: In the event a card is forgotten, the student may purchase a meal by providing his/her identification number.

Ala carte sales: Ala carte items are available for sale only to students whose parents have provided written authorization for ala carte sales to their children. And when the family account has a positive balance

Return checks: Return checks are assessed the customary fee established by the bank. Application of this procedure is made only by food service staff after exhaustive efforts to have the return checks made good.

Payment by end of school year: If a household account has a negative balance at the conclusion of the school year, a service charge of $20.00 will be assessed to the account, and food service staff will make reasonable collection efforts prior to the start of the ensuing academic year.

Legal Reference:  42 U.S.C. 1751 et seq. (1988).
Iowa Code 283A (1993).
281 I.A.C. 58.

Cross Reference:  Series 701
Series 1004

Adopted:  Unknown
Modified:  09/20/21
Reviewed:  08/30/21

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

Payment of Meals

• Students have use of a meal account. Families may add money to student accounts (electronic payment options, pay at the school office, etc.).

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases. Schools are encouraged to provide a reimbursable meal to students with outstanding meal charge debt. If an alternate meal is provided, the meal must be the same meal presented in the same manner to any student requesting an alternate meal.
[Employees may use a charge account for meals, but may charge no more than $[insert amount] to this account. When an account reaches this limit, an employee shall not be allowed to charge further meals or a la carte items until the negative account balance is paid].

Negative Account Balances

The school district will make reasonable efforts to notify families when meal account balances are low. Additionally, the school district will make reasonable efforts to collect unpaid meal charges classified as delinquent debt. The school district will coordinate communications with the student’s parent or guardian to resolve the matter of unpaid charges. Parents or guardians will be notified of an outstanding negative balance once the student owes five meals or more. Parents or guardians will be notified by [insert the method used to notify families (e.g., automated calling system, letters sent home)]. Negative balances of more than $[insert dollar amount], not paid prior to [enter time period (e.g., end of the month, end of the semester, end of the school year)] will be turned over to the superintendent or superintendent’s designee for collection. Options may include: collection agencies, small claims court, or any other legal method permitted by law.

Unpaid Student Meals Account

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

Communication of the Policy

The policy and supporting information regarding meal charges shall be provided in writing to:

• All households at or before the start of each school year;
• Students and families who transfer into the district, at time of transfer; and
• All staff responsible for enforcing any aspect of the policy.

Records of how and when the policy and supporting information was communicated to households and staff will be retained.

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

Legal Reference:  42 U.S.C. §§ 1751 et seq.
7 C.F.R. §§ 210 et seq.
U.S. DEP’T OF AGRIC., SP 46-2016, UNPAID MEAL  CHARGES: LOCAL MEAL CHARGE POLICIES (2016).
U.S. DEP’T OF AGRIC., SP 47-2016, UNPAID MEAL  CHARGES: CLARIFICATION ON COLLECTION OF  DELINQUENT MEAL PAYMENTS (2016).
U.S. DEP’T OF AGRIC., SP 57-2016, UNPAID MEAL  CHARGES: GUIDANCE AND Q&A (2016).
Iowa Code 283A.
281 I.A.C. 58.

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

Adopted:  09/20/21
Modified:
Reviewed:  08/30/21

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

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

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

• Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six.
• Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education.
• Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education.

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

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

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

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

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

Adopted: 08/23/93
Modified:  09/20/21
Reviewed:  08/30/21

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.

It shall be the responsibility of the Building Administrator and Director of Operations to develop administrative regulations regarding student conduct and discipline when utilizing school district transportation.

As the bus is an extension of the classroom, the driver shall have the authority to maintain order on the school vehicle. It shall be the responsibility of the driver to report misconduct.

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 events, 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.

Contents of videotapes may be used by the Director of Operations to develop professional growth opportunities for transportation personnel and to evaluate employee performance.

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

Cross Reference:  Policy 505.1 Student Record Access
Series 502 Student Behavior and Discipline
Series 702 Transportation

Adopted:  02/20/95
Modified:  09/20/21
Reviewed:  08/30/21

LEWIS CENTRAL COMMUNITY SCHOOLS

TRANSPORTATION RULES AND POLICIES

Safety is our top priority, therefore, it is imperative that all students conduct themselves in an appropriate manner at all times while on a school bus.   While school transportation is provided as a service to students, it is important to know that riding a school bus is a privilege not a right.  Disruptions which lead to an injury of a student or which interfere with the drivers ability to concentrate on the task of operating the bus, will not be tolerated.

The following rules and policies have been approved by the Board of Education.  Discipline policies regarding in school conduct and activities shall supersede transportation policies.  In the event a student is suspended or expelled from school, that student will also be excluded from all transportation services.  Rules and policies pertaining to transportation services include, but are not limited to 1-7 below.  Such language prevents the claim from being made that 1-7 below is all inclusive.

1.    THE SCHOOL BUS:  The school bus is considered an extension of the classroom.  The driver is in charge of the bus and passengers at all times.  The driver has the right to give instructions to passengers, assign seats, etc.  The driver is entitled to be treated with respect.  Poor conduct and/or disrespectful language will not be tolerated.

2.    Students will only be allowed to ride the bus to which they are assigned.  This is to ensure all students have a seat on the bus.  To obtain permission to ride a bus other than the one assigned, written requests must be submitted by the students parent or guardian to the building principal and the transportation coordinator prior to the change.

3.  BUS STOPS:  Students must be at their designated bus stop five minutes prior to their assigned time.  Students will not be allowed to board or exit the school bus from any stop other than their own unless a written request for a change is submitted to the transportation coordinator.  Each request will be reviewed and approval may be granted or denied based on the circumstances of the request.

While waiting for the bus, students are asked to remain at the bus stop, be respectful of property, conduct themselves appropriately, and for safety reasons, stay at least ten feet from the roadway.

 Students are expected to board the bus in a safe, orderly, and timely manner and seat themselves immediately.  Students must then remain seated, behave themselves appropriately, and respect the authority of the driver.  Students who do not behave appropriately will be disciplined.

4.    CAMERAS:  Our school buses may be monitored by on-board cameras.  When available, video taped documentation may be used to verify infractions of the bus rules.

5.    DISCIPLINARY ACTIONS:  Drivers will instruct students on the school bus safety rules.  All students are expected to obey the safety rules.  When a student chooses to behave inappropriately, discipline action will be taken.  During all disciplinary proceedings, students will be accorded the rights of due process.  Depending on the severity of the infraction, drivers may verbally warn students.  If after the driver has given a verbal warning, the student chooses again to behave inappropriately, a discipline referral will be issued by the driver and submitted to the proper school authorities.

Lewis Central Elementary Bus Misconduct Matrix

The following is a table of guidelines for disciplinary actions related to bus misconduct. Each situation will be dealt with based upon the circumstances related to the incident, School administration will determine the final decision for any discipline actions that may be appropriate for the incident.

**Parent Meeting required in order for students to return to classroom/school following in or out-of-school suspension from the bus.

DISCIPLINARY ACTIONS: Drivers will instruct students on the school bus safety rules. All students are expected to obey the safety rules. When a student chooses to behave inappropriately, discipline action will be taken. Actions may include, but not limited to: possible Saturday school, in-school suspension, loss of riding bus, etc. During all disciplinary proceedings, students will be accorded the rights of due process. Depending on the severity of the infraction, drivers may verbally warn students. If after the driver has given a verbal warning, the student chooses again to behave inappropriately, a discipline referral will be issued by the driver and submitted to the proper school authorities.

STUDENT, PARENT/GUARDIAN CONCERNS: Students encountering problems on the bus should report the problem to the bus driver. If the student wishes not to report to the driver, they should report the problem to the building principal. Parents or guardians who wish to discuss a discipline issue or procedure should contact the transportation coordinator at 366-8207.

APPEAL PROCESS: In case of issues that are not resolved to the satisfaction of all parties involved, appeals should be directed to the Hearing Panel at 366-8207. In the event the issue is still not satisfactorily resolved, appeals may then be made to the Superintendent of Schools at 366-8202.

GRADES 6 – 12

The following is a table of guidelines in the disposition of disciplinary situations.  This matrix is in addition to those contained in the discipline matrix found in the Student Handbook.  Each situation will be dealt with based upon the circumstances related to the incident and school administration will determine the final decision for any discipline actions that may be appropriate for the incident.  All expectations and discipline responses contained in the Student Handbook are in effect for school transportation, bus stops and other school related activities. The purpose of discipline is to modify individual behavior through positive and supportive actions whenever possible.  Depending on the circumstances of the offense and the history of the student, the action may vary at the building administrator's discretion.  Law enforcement may be contacted anytime “notification” is listed in the guidelines.  In the event of police notification, any action taken by the court system will be in addition to the action taken by the school.

The Lewis Central Community School District does not discriminate on the basis of race, color, creed, gender, national origin, religion, age, or disability in its educational programs, services, or employment practices.  Inquiries concerning application of this statement should be addressed to:  Laurie Thies, 4121 Harry Langdon Blvd., Council Bluffs, Iowa  51503, (712) 366-8311.                   

Legal Reference:             

Cross Reference:            

Adopted:                             05/03/04

Modified:                           09/20/21

Reviewed:                          08/30/21

School district vehicles may be made available to local non-profit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from non-school sponsored activities within the state as long as the transportation does not interfere with or disrupt the education program of the school district and does not interfere with or delay the transportation of students. The local non-profit entity must pay the cost of using the school district vehicle as per the current fee schedule. Prior to making the school district transportation vehicle available to the local non-profit entity, the school bus signs shall be covered and the flashing warning lamps and the stop arm made inoperable.

Any use of school district vehicles by non-school groups 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. Requests must be made by recognized youth organizations and/or groups or organizations sponsoring projects in the interest of the local community, state or national benefit or welfare.
3. The rental period will be negotiated directly with the administration.
4. Adult chaperones may be required to accompany the bus driver and riders.
5. All requests will be charged bus and driver fees.
6. Alcoholic beverages and tobacco products are prohibited on school district vehicles.
7. 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.

Cross Reference:

Adopted:  08/23/93
Modified:  09/20/21
Reviewed:  08/30/21

Agreement for Use of School Buses

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

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

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

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

Cross Reference:  503 Student Discipline
507 Student Health and Well-Being
804.2 Warning Systems and Emergency Plans

Adopted:  09/20/21
Modified:
Reviewed:  08/30/21

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

The final judgment as to when conditions are unsafe to operate will be made by the superintendent and/or designee. The superintendent will be assisted by the actual "on location" decisions and reports of the Director of Operations.

Students will be notified by commercial radio and television when school is canceled or temporarily delayed. When school is canceled because of weather anywhere in the school district, all schools will be closed.

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


Legal Reference:  Iowa Code § 279.8 (1993).

Cross Reference:  Policy 601.3 School Day

Adopted:  03/06/95
Modified:  09/20/21
Reviewed:  08/30/21

The district shall utilize three-point lap-shoulder belts on district school buses as required by state law. All three-point lap-shoulder belts available on district buses will be used by passengers when the vehicle is in any non-stationary gear.

Legal Reference:  281 I.A.C. 43.10(6)

Cross Reference:  711.7 School Bus Safety Instruction

Adopted:  11/01/21
Modified:
Reviewed:  10/18/21

The Director of Operations, subject to review of the Board, shall establish the bus routes and bus stop locations used by the Lewis Central Community School District to pick up and drop off students. The guidelines used in making decisions regarding bus routes and stops will be consistent district wide. Requests for special consideration will be reviewed by the Director of Operations.

Legal Reference:  Iowa Code 285.10(1993).
281 I.A.C. 43.10.

Cross Reference:  Policy 203.14 Handling General Complaints by Citizens
Series 702 Transportation

Adopted:  09/06/94
Modified:  09/20/21
Reviewed:  08/30/21

It may be necessary for school buses to travel routes other than normal daily routes. The following situations may require implementation of emergency routes:

1. Designated emergency routes are open, but other roads in the district are considered unsafe for bus travel due to snow or other weather-related conditions.
2. A road used by the district for normal daily routes is closed due to work being performed by city, county, or state agencies.

The Superintendent or designee shall determine when emergency routes will be implemented.

School will be in session during these situations. Students not able to reach the emergency route bus stop because of the inclement weather may be granted an excused absence by the building administrator.


Legal Reference:  Iowa Code 279.8 (1993).
Iowa Code 285.1(4).

Cross Reference:  Series 702 Transportation

Adopted:  09/06/94
Modified:  09/20/21
Reviewed:  08/30/21