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.

Approved November 26, 2018    
Reviewed May 19, 2023        
Revised November 26, 2018

The board may loan monies between funds as it deems necessary.  The board shall exercise this authority judiciously.

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

If all requirements for district use of funds under the Preschool Foundation Aid, Professional Development Supplement, Home School Assistance Program, Teacher Leadership Supplement or any discontinued fund teacher have been met and funds remain unexpended and unobligated at the end of the fiscal year, the district may transfer all or a portion of remaining funds by passage of a board resolution into the district’s flexibility account in accordance with law.  Before the expenditure of amounts in the flexibility account, the district shall publish notice of the time, date, and place of a public hearing on the proposed resolution approving said expenditures. The board must find and certify that the statutory requirements of each original source of funds have been met before adopting the resolution approving the expenditures. The district will present a copy of the signed board resolution to the Department of Education.

The District may transfer by board resolution from the general fund to the student activity fund an amount needed to purchase or refurbish protective and safety equipment required for any extracurricular interscholastic athletic contest or competition sponsored or administered by the Iowa High School Athletic Association of Iowa Girls High School Athletic Union.

If the before and after school program exceeds the amount necessary to operate the program, the excess amount may, following a public hearing, be transferred by resolution of the board of directors of the school corporation for deposit in the general fund of the school corporation to be used for school district general fund purposes. The district will present a copy of the signed board resolution to the Department of Education.

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.

Approved November 26, 2018    
Reviewed May 17, 2023        
Revised June 21, 2023

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 an Advanced Vision for Education (SAVE)
• Debt service fund
• State penny sales tax fund

Proprietary fund type:

• Enterprise fund
  • School nutrition fund
  • Childcare fund
• Internal service fund

Fiduciary funds:

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

Account groups:

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

As necessary the board may, by board resolution, create additional funds within the governmental, proprietary and fiduciary fund types.  The resolution shall state the type of fund, name of the fund and purpose of the fund.

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.  Proprietary funds account for operations of the school district operated similar to private business, and 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 fixed assets and long-term debt.

Approved November 26, 2018    
Reviewed May 19, 2023        
Revised June 21, 2023

​​​​​​​

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

In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance - restricted, committed, assigned, and unassigned - while honoring constraints on the specific purposes for which amounts in those fund balances can be spent.  A formal board action is required to establish, modify and or rescind a committed fund balance.  The resolution will state the exact dollar amount.  In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.

The board authorizes the superintendent and school business manager to assign amounts to a specific purpose in compliance with GASB 54.  An ‘assigned fund balance’ should also be reported in the order of spending unrestricted resources, but is not restricted or committed. 

It is the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.  

Approved: November 26, 2018         
Reviewed: May 17, 2023
Revised: June 21, 2023

Fiduciary Responsibility

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

After the fiscal year has closed, the Superintendent or their designee will provide to the Board concise, timely, well organized financial data.  At least annually, the Board will consider the following financial information in establishing and reviewing annual financial goals:

• Revenues by fund and major sources as of June 30 for each year for the prior three years
• Expenditures by fund and major categories as of June 30 each year for prior three years
• Financial solvency ratio as of June 30 each year for the prior five years
• Unspent Balance as of June 30 each year for the prior five years
• Unspent Balance Ratio as of June 30 each year for the prior five years
• Enrollment Trend for prior ten years
• Staff costs as percent of total general fund as of June 30 each year for prior ten years

Financial Metrics

The District is committed to utilizing the following financial metrics in determining district financial goals:

1. Unspent Authorized Budget (UAB) Percentage:  Unspent Authorized Budget or unspent balance is the amount of spending authority remaining at the end of the fiscal year. The UAB Percentage is calculated by dividing the UAB by the current year spending authority. The District will seek to maintain a UAB Percentage within the 15%-25% range to hedge against overspending and unforeseen expenses. The current year’s projected balance will be discussed with the Board before establishing the succeeding year’s cash reserve levy and before staffing and other spending decisions are finalized for the succeeding year.
2. Solvency Ratio: Solvency Ratio is the hypothetical percentage of remaining revenue assuming the district were to end operations at the end of the current fiscal year, after receiving all yearly revenues and meeting all financial obligations. Solvency Ratio is calculated by dividing the Assigned and Unassigned General Fund Balance by Total General Fund Revenues minus AEA Flow-Through funds. The District will seek to maintain a Solvency Ratio within the 8%-15% target range with 5% being a minimum goal.  The current year’s projected balance will be discussed with the Board before staffing and other spending decisions are finalized for the succeeding year.
3. Enrollment Trends: The Iowa school foundation formula is driven by student enrollment. Both increasing and decreasing enrollment impact the district’s spending authority and costs. The District will seek to monitor long-term and short-term enrollment trends to anticipate staffing needs and likely expenditures.

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

Approved: January 25, 2024

Reviewed:

Revised:

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 locked fireproof vault or locked fireproof cabinet in the building or in the Administrative Center.

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 to determine the amount of cash necessary for each day’s operations and to comply with this policy.

Approved November 26, 2018    
Reviewed May 17, 2023    
Revised November 26, 2018

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 superintendent and the board secretary/treasurer to prepare the budget for review by the board prior to the April 30 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 30.

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget is published in a newspaper designated for official publication in the school district.  It is the responsibility of the board secretary to publish the proposed budget and public hearing information at least 20 but no more than 10 days prior to the public hearing.

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

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.

Approved November 26, 201    
Reviewed May 17, 2023    
Revised June 21, 2023

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. 

Approved November 26, 2018    
Reviewed May 17, 2023    
Revised November 26, 2018

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.

Approved August 23, 2021    
Reviewed May 17, 2023    
Revised August 23, 2021

DEBT LIMITS

Credit Ratings

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

Debt Limits

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

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

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

PURPOSES AND USES OF DEBT

Capital Planning

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

Capital Financing

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

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

Working Capital Financing

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

Refundings

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

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

DEBT STANDARDS AND STRUCTURE

Length of Debt

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

Debt Structure

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

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

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

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

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

Decision Analysis to Issue Debt

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

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

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

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

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

DEBT ISSUANCE

Credit Enhancement

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

Costs and Fees

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

Method of Sale

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

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

Professional Service Providers

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

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

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

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

DEBT MANAGEMENT

Investment of Debt Proceeds

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

Arbitrage and Record Keeping Compliance

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

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

1)     post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing);

2)     proper maintenance of records to support federal tax compliance;

3)     investments and arbitrage compliance;

4)     expenditures and assets;

5)     private business use; and

6)     designation of primary responsibilities for federal tax compliance of all bond financings.

Financial Disclosure

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

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

Approved November 26, 2018    
Reviewed May 17, 2023    
Revised November 26, 2018

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

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

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

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

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

• Interest bearing savings, money market, and checking accounts at the school district’s authorized depositories;
• Qualified investment pool, including, but not limited to, Iowa Schools Joint Investment Trust Program (ISJIT);
• Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions; and,
• Obligations of the United States government, its agencies, and instrumentalities.

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

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

It is the responsibility of the superintendent to deliver a copy of this policy to the school district’s depositories, auditor and outside persons doing investment business with the school district.  It will also be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices.  The investment practices are designed to prevent losses, to document the officers’ and employees’ responsibility for elements of the investment process and address the capability of the management.

Approved November 26, 2018     
Reviewed May 17, 2023        
Revised November 26, 2018

The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district.  The board will have sole authority to determine whether the gift furthers the interests of the school district.  The board reserves the right to turn away a gift, grant, and/or bequest that places an undue burden on the school district if the school district were to accept.

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

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

The board also recognizes and supports the Red Oak Community School District Foundation, Inc., which has been established to accept grants, bequests, gifts, and other contributions.

Approved November 26, 2018    
Reviewed May 17, 2023        
Revised November 26, 2018

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 the superintendent or superintendent’s designee.

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

It 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.

Approved November 26, 2018    
Reviewed May 17, 2023    
Revised November 26, 2018

The Red Oak Community School District Board of Education believes online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. Any person or entity acting on behalf of the district and wishing to conduct any fundraising campaign, online or otherwise, 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.

Approved:  August 23, 2021  
Reviewed:  May 17, 2023
Revised:  August 23, 2021       

The board supports economic development in Iowa, particularly in the local community.  As permitted by law, purchasing preference will be given to Iowa goods and services from a locally-owned businesses located within the school district or from an Iowa-based company that offers these goods or services if the cost and other considerations are relatively equal and they 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 and reporting 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 that are not certified with the Department of Inspections and Appeals to become certified targeted small businesses.

All Projects

It is the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action.  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.

The superintendent will have the authority to authorize purchases without competitive bids for goods and services costing under $5,000 without prior board approval.  For goods and services costing more than $5,000, the superintendent will receive, at a minimum, quotes of the goods and services to be purchased prior to approval of the board.

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. 

When using federal Child Nutrition funds to purchase goods and services, dollars spent annually must be estimated. It is acceptable to categorize (e.g. groceries, milk, produce, small equipment, large equipment, supplies, and chemicals).  A formal sealed bid procurement process is required when annual spending in the category exceeds $25,000 annually.  An informal process is used for all other purchases under the threshold annually.  Documentation of informal procurement activity is kept on file.

Public Improvement Projects

For goods and services utilized in public improvement projects, as defined under Iowa law, costing $81,000 (or as outlined by law) or less, the superintendent shall receive quotes of the goods and services to be purchased prior to approval by the superintendent or the board.

For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $81,000 (or as outlined by law) and less than $196,000, the superintendent shall receive competitive quotations of the goods and services to be purchased prior to approval by the board. The purchase will be made from the party submitting the lowest responsive, responsible quotation based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, and other factors deemed relevant by the board.

For goods and services utilized in public improvement projects, as defined under Iowa law, costing more than $196,000 (or as outlined by law), the superintendent shall receive competitive sealed bids of the goods and services to be purchased prior to approval of the board.  The purchase will be made from the party submitting the lowest responsive, responsible bid based upon total cost considerations including, but not limited to, the cost of the goods and services being purchased, availability of service and/or repair, delivery date, and other factors deemed relevant by the board.

The board and the superintendent will have the right to reject any or all bids, or any part thereof, and to re-advertise.  If it is determined that a targeted small business which bid on the project may be unable to perform the contract, the superintendent will notify the Department of Economic Development.  The board will enter into such contract or contracts as the board deems in the best interests of the school district.

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.

Approved November 26, 2018    
Reviewed May 17, 2023        
Revised June 21, 2023

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

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

Approved November 26, 2018    
Reviewed May 17, 2023      
Revised November 26, 2018

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

Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, and payment of salaries pursuant to the terms of a written contract may be paid by the board secretary prior to formal audit and approval by the board.  In addition, the secretary, upon approval of the board president, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D. and other verified bills filed with the secretary when the board is not in session prior to payment of these claims and prior to audit and approval by the board.  The board secretary will examine the claims and verify bills.

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

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

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

Approved November 26, 2018

Reviewed May 17, 2023

Revised November 26, 2018

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

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

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

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

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

Approved June 21, 2023

Reviewed May 17, 2023

Revised

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

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

Approved June 21, 2023

Reviewed May 17, 2023

Revised

The payroll period for the school district is monthly.  Employees shall be paid on the 10^th day of each month.  If this day is a holiday, recess, or weekend, the payroll is paid on the last working day prior to the holiday, recess or weekend.

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

Approved November 11, 2013    
Reviewed August 2, 2023    
Revised November 26, 2018

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

Employees may elect to have payments withheld for district-related and mutually agreed upon group insurance coverage and/or tax sheltered annuity programs.  Requests for these deductions will be made in writing to the superintendent.  Requests for purchase or change of tax-sheltered annuities may be made at any time while the individual is employed in the Red Oak Community School District.

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

Approved November 11, 2013    
Reviewed August 16, 2023        
Revised November 26, 2018

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.

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 Board Secretary.   Within 15 business days of receiving the complaint, the Board Secretary 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.

Approved November 11, 2013          
Reviewed August 16, 2023    
Revised November 26, 2018

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

Approved November 11, 2013    
Reviewed August 16, 2023    
Revised November 26, 2018

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

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

Approved November 11, 2013    
Reviewed August 16, 2023       
Revised November 26, 2018

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

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

Approved November 11, 2013    
Reviewed August 16, 2023    
Revised November 26, 2018

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

Approved November 11, 2013    
Reviewed August 16, 2023    
Revised November 26, 2018

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

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

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

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

Approved November 11, 2013    
Reviewed August 16, 2023    
Revised November 26, 2018  

School district records are housed in the central administration office of the school district.  It is the responsibility of the superintendent 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
• Minutes of the Board of Directors................................... Permanently
• Annual audit reports........................................................ Permanently
• Annual budget................................................................. Permanently
• Permanent record of individual pupil.............................. Permanently
• Records of payment of judgments against
  the school district............................................................. 20 years
• Bonds and bond coupons................................................. 10 years
• Written contracts............................................................. 10 years
• Cancelled warrants, check stubs, bank
  statements, bills, invoices, and
  related records................................................................. 5 years
• Recordings of closed meetings........................................ 1 year
• Program grants................................................................. As determined by the grant
• Nonpayroll personnel records.......................................... 7 years
• Payroll records................................................................. 3 years

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 must be housed in a fireproof vault.  The building administrator is responsible for keeping these records current.  Records of students who have graduated or are no longer enrolled in the school district are housed in the high school principal’s office.  These records will be maintained by the superintendent.

The superintendent may electronically store and/or back-up or use any other reliably mass storage method to preserve school district records and may destroy paper copies of the records if they are more than three years old.  A properly authenticated reproduction of a microfilmed record meets the same legal requirements as the original record.

The board secretary shall act as custodian of public records of the district and shall be responsible for implementing the requirements of the Iowa public records law.  Such records shall be open for public examination, except that records required or authorized to be kept confidential by law shall not be made available for public examination.  The board secretary may seek opinion of counsel as to whether a record is a public or confidential record prior to releasing the document.  Public records may be examined during hours in which the central office is open, generally 8:00 a.m. to 4:00 p.m.  Such examination shall be done under the supervision of the board secretary or the board secretary’s designee.  No person shall destroy, alter, disorganize, or damage any record or remove any record from the central office.  If the examination will take longer than 15 minutes, the board secretary is authorized to charge his/her or the designee’s hourly wage for duties in supervising the examination.  Copies may be made of public records upon payment of a designated fee per page.

Approved November 11, 2013    
Reviewed August 16, 2023        
Revised November 26, 2018  

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 comprehensive insurance program is reviewed once every three years.

The board will purchase insurance at replacement values, when possible, after reviewing the costs and availability of such insurance.    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 $1,000 unless such insurance is required by statute or contract. 

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 board secretary is responsible for maintaining the fixed assets management system, processing claims and maintaining loss records.  The board may retain a private organization for fixed assets management services. 

Approved November 11, 2013          
Reviewed August 16, 2023  
Revised November 26, 2018  

The purpose of the school food 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 to teach nutrition education.

The school district will operate a school lunch and breakfast program in each attendance center.  The school food program services will include hot lunches through participation in the National School Lunch Program and supplementary foods for students during the school day.  Students may bring their lunches from home and purchase milk or juice and other incidental items.

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

The school food program is operated on a nonprofit basis.  The revenues of the school food program will be used only for paying the regular operating costs of the school food program.  Supplies of the school food program will only be used for the school food program. 

The board will set, and periodically review, the prices for school lunches, breakfast and special milk programs.  It is the responsibility of the superintendent to make a recommendation regarding the prices of school lunch, breakfast and milk.  Employees, students and others will be required to purchase tickets for meals consumed.

It is the responsibility of the food service director to administer the program and to cooperate with the superintendent and head cook for the proper functioning of the school food program.

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

Students enrolled and attending school in the school district who meet USDA eligibility guidelines will be provided the school nutrition program services at no cost or at a reduced price. 

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

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

Students who participate in free or reduced price meal programs will not be distinguished in any way from students who pay the regular price; great care shall be taken to protect the anonymity of these students.  Their names will not be made known to any person except such staff member or members as needed to make the special arrangements for them.

Employees will be required to pay for meals consumed.

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

Approved December 16, 2013     
Reviewed August 2, 2023 
Revised November 26, 2018

MEAL CHARGES

In accordance with state and federal law, The Red Oak 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

I.    Grades K-6th

• Students will be allowed to charge reimbursable meals.
• Ala carte items are not part of the USDA program and are not allowed to be charged if a student has a negative balance.

II.    Grades 7th-12th

• Students will be allowed to charge reimbursable meals up to $10.00
• Ala carte items are not part of the USDA program and are not allowed to be charged if a student has a negative balance.

III. District Employees

• District employees shall not be allowed to charge meals or carry a negative balance.
• All meal purchases must be prepaid before meal service begins

Students who qualify for free meals shall never be denied a reimbursable meal, even if they have accrued a negative balance from previous purchases.

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. Families will be notified by an automated calling system and e-mail notification.  Negative balances of more than $50 not paid prior to the end of the month will be turned over to the Superintendent or Superintendent’s designee for collection. Negative balances of more than $15 not paid prior to the end of the school year will be turned over to the Superintendent or Superintendent’s designee for collection.  Options for collection may include: collection agencies, small claims court, or any other legal method permitted by law.

Free/Reduced Priced Meals

Free and reduced priced meals are available to those families who qualify. 

Information regarding free or reduced priced meals will be provided at least twice annually to the parents or guardians of all enrolled students.

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

If a student owes money for five or more meals, school personnel may contact the student’s parent or guardian to provide information regarding the application for free or reduced priced meals or to provide information on other options or assistance available.

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 to:

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

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

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

Approved: October 10, 2022

Reviewed August 16, 2023

Revised

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.

The board shall annually approve bus routes upon the recommendation of the superintendent and the transportation director.  Transportation routes will be determined after considering the number of students to be transported in each area of the district, the seating capacity of the buses, the distance to be traveled, safety factors, efficiency and economy of the routes, and such other factors as deemed pertinent.  The superintendent or the superintendent’s designee may temporarily adjust routes as deemed necessary.

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

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

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

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

A student may be required, at the board’s discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile.  The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable.  It is within the discretion of the board to determine such conditions.

Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district.  Parents, who transport their children at the expense of the school district, are reimbursed at the rate per mile set by the state. 

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

Approved November 11, 2013    
Reviewed August 16, 2023       
Revised November 26, 2018  

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

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

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

After one violation of the bus conduct rules, or for a serious violation of bus conduct rules, the building principal will have the authority to suspend transportation privileges of the student or impose other appropriate discipline.

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

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

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

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

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

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

Transportation to and from the student’s attendance center for summer school instructional programs is within the discretion of the board.  It is the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district.  In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.

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

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

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

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

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

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

Nonresident and nonpublic school students are subject to the same conduct regulations as resident public students as prescribed by board policy, and to other policies, rules, or regulations developed by the school district regarding transportation of students by the school district.

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

Only in unusual circumstances will the board make school district transportation vehicles available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities for transporting to and from nonschool-sponsored activities in the state.  The local nonprofit entity must pay the cost of using the school district vehicle as per the current fee schedule.

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

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

The school district will conduct school bus and other vehicle safe riding practices instruction and emergency safety drills at least twice during the school year for students who utilize school district transportation.

Each school 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.

School district vehicle drivers are required to attend each safety drill.  Employees are responsible for instructing the proper techniques to be followed during an emergency, as well as safe riding practices.

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

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

The final judgment as to when conditions are unsafe to operate will be made by the superintendent.  The superintendent will be assisted by the actual “on location” decisions and reports through the director of transportation.

Bus drivers will report weather and road conditions by bus radio when requested to do so. If radio contact is not possible, the driver will proceed to the next stop which does not present a hazard and make telephone contact personally, with the assistance of a student rider, monitor, or other person.

When school is cancelled because of weather anywhere in the school district, all schools will be closed.  Employees and students will be notified by commercial radio, television, web site and/or automated phone service when school is cancelled or temporarily delayed. 

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

Approved December 16, 2013     
Reviewed August 16, 2023    
Revised November 26, 2018  

The board recognizes that it has a role in reducing environmental pollutants and in assisting students and others be free from pollutants that may impact their respiratory health.  Unnecessary vehicle idling emits pollutants and wastes fuel.  The board directs the superintendent and the director of transportation to collaborate and provide appropriate training and directives to bus drivers in an effort to reduce school vehicle idling time.

Approved December 16, 2013      
Reviewed August 16, 2023   
Revised November 26, 2018  

It is the goal of the Red Oak Community School District Transportation Department to provide the safest student transportation possible. Beginning in 2020-21, the District is purchasing school buses equipped with lap/shoulder seat belts. The District requires that all students riding a school district bus equipped with seat belts wear seat belts while the bus is in motion.

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

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

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

All adults accompanying students as bus riders are expected to utilize the lap/shoulder seat belts, too.

Approved August 24, 2020
Reviewed August 2, 2023
Revised