The planning of the budget document will be a continuous process and will involve long-term planning, study, and deliberation by the Superintendent of Schools, the Board of Directors, administrative staff, faculty, and citizens of the school district.

This budget process will include the following three phases:

1. Educational program and its impact upon the budget;
2. Estimated income; and
3. Estimated expenditures.

Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected.

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

1. The amount of revenues from sources other than taxation;
2. The amount of revenues to be raised by taxation;
3. An itemization of the amount to be spent in each fund; and
4. 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 [or designee] to prepare the budget for review by the board prior to the April 15th deadline each year.

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

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 days, 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 15th. 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 31st of each year. Prior to the board approving the amendment, the board secretary will publish the proposed budget amendment and public hearing information at least 10 days, but no more than 20 days, prior to the public hearing.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 1/22
Revised: 7/10; 12/18
Legal Reference (Code of Iowa): §§ 24; 257; 279.8; 297; 298; 618
IASB Reference: 703.1

The final certified budget will be considered as the authority for all expenditures to be made during the fiscal year.

Any expenditure to be made that exceeds the final certified budget will be made only in accordance with procedures specified by the Code of Iowa.

These procedures permit the expenditure of closing cash balances of the preceding fiscal year and the expenditure of unanticipated income from sources other than taxation during a fiscal year by amending the budget. 

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 1/22
Revised: 7/10; 12/18
Legal Reference (Code of Iowa): § 24.9
IASB Reference: 703.2

The board may loan monies between funds through an official board resolution. The resolution must specify the funds from which and to which the transfer will be made. The board will exercise this authority judiciously.

When the necessity for a fund has ceased to exist, or when the board is given authority to transfer categorical or other funds and has met the conditions of exercising the authority, the balance may be transferred to another fund or account or the expenditures may be directed by board resolution, as required. 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 or when authority to exercise local discretion to expend funds flexibility has been granted. Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund unless state authority allows such a transfer without a vote.

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

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

If the before and after school program exceeds the amount necessary to operate the program the excess amount may, following public hearing, be transferred by resolution of the school board for deposit into the general fund to be used for 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 (SBRC) to transfer funds to make a program whole prior to its elimination.

A temporary transfer, a loan from one fund to another, will be at a rate of interest consistent with the state rate. The loan will be paid off by October 1^st of the following fiscal year to which the loan was made. 

It is the responsibility of the board secretary [or designee] to make recommendations to the superintendent and the board regarding loans and transfers and to provide supporting evidence for the transfer.

Adopted: 6/70
Reviewed: 10/12; 5/15; 12/18
Revised: 7/10; 12/13; 9/21; 1/22; 8/23
Legal Reference (Code of Iowa): §§ 24.21-22; 257.10; 279.8; 279.42; 298A; 289 IAC 6
IASB Reference: 701.02

GENERAL FUND BUDGET
The district shall prepare an annual three-year general fund budget forecast that includes estimates of unspent authorized budget (spending authority) as well as restricted, assigned and unassigned fund balances available at the end of each fiscal year. The estimates shall be prepared utilizing scenarios for likely State Supplementary Assistance (SSA) rates and enrollment projections. The projections shall include estimates of property tax rates and income surtax rates, if applicable.

The treasurer shall report monthly to the school board as to actual revenue and expenditures for the month and year-to-date, as compared to budgeted revenues and expenditures and compared to historical revenues and expenditures (both in dollar amounts and percentages) for each fund maintained by the district. The treasurer shall provide context with respect to current year variances between budgeted and historical revenues and expenditures.

A contingency reserve will be established at 0.2% of budgeted general fund expenses at the beginning of each fiscal year to provide for unanticipated expenditures of a non-recurring nature, to meet unexpected minor increases in service delivery costs, and to pay for needs caused by unforeseen emergencies.

FINANCIAL METRICS
The district is committed to the following financial metrics:

1. Solvency Ratio*: Maintaining a combined unassigned and assigned general fund balance that is at least 7% of annual revenue (actual or anticipated). The current year’s cash reserve levy and before staffing and other spending decisions are finalized. The district will take reasonable steps to achieve a total general fund balance at least equal to its unspent authority. This enables the district to cash flow its legal spending limit.
    
2. Unspent Authority: Maintaining an unspent authority balance of not less than 7% of that year’s annual expenditures. The current year’s projected balance will be discussed with the board before staffing and other spending decisions are finalized for the succeeding year. The district will measure attainment of these goals as of June 30^th, but only after completion of the certified annual report due September 15th of each year.

MODIFIED SUPPLEMENTAL AMOUNT
The district shall solicit from the School Budget Review Committee (SBRC) additional modified supplemental amount (spending authority) where it may be available for items such as special education deficit, increasing enrollment, budget guarantee, open enrollment not on prior year count, Limited English Proficiency (LEP), and any other lawful purposes. The board shall be provided a resolution to approve the maximum request authorized. Any award of modified supplemental amount may be levied as a cash reserve levy, in full, in the next available budget year. For recurring program deficits that are predictable and estimable, the district shall levy in advance for the immediately succeeding year as part of the general cash reserve levy if the deficit causes the estimated assigned and unassigned to fall below the minimum required. Grants of spending authority not funded by the state or other sources may ultimately be levied against property taxes.

FUND BALANCE REPORTING
Financial reporting for the balances in the district’s governmental funds is based on Governmental Accounting Standards Board (GASB) Statement 54, fund balance reporting, and governmental fund type definitions.

Fund balance refers to the difference between assets and liabilities in the governmental funds balance sheets. GASB Statement 54 establishes a hierarchy that is based on, “the extent to which the government is bound to honor constraints on the specific purpose for which the amounts in those funds can be spent.”

The governmental funds can have up to five fund balance classifications. The classifications are defined below from most to least restrictive:

1. Non-spendable Fund Balance: Includes amounts that cannot be spent because they are either: (a) Not in spendable form or (b) legally or contractually required to be maintained intact. This includes items not expected to be converted to cash, including inventories and prepaid expenses. It may also include other property acquired for resale and the principal of a permanent fund.
    
2. Restricted Fund Balance: Should be reported when constraints placed on the use of resources are either: (a) Externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation. This includes categorical balances.
    
3. Committed Fund Balance: Reflects specific purpose pursuant to constraints imposed by formal action of the board. Such constraints can only be removed or changed by board action.
    
4. Assigned Fund Balance: Reflects amounts that are constrained by the government’s intent to be used for specific purposes but meet neither the restricted nor committed forms of constraint. Unless the amount is negative, the assigned fund balance is the residual classification for the governmental funds other than the general fund. If the amount is negative, then the residual amount is shown as unassigned.
    
5. Unassigned Fund Balance: The residual classification for the general fund only. As noted above, if a negative residual amount exists in other governmental funds, then the amount is reported as unassigned.

The board authorizes the chief financial officer to assign general fund balance amounts for specific purposes in compliance with GASB Statement 54.

*Solvency Ratio Calculation:  Unassigned + Assigned Fund Balances
                                                      General Fund Revenues – AEA Flow Through

Adopted: 12/13
Reviewed: 12/18
Revised: 5/15; 1/22; 2/24
Legal Reference (Code of Iowa): §§ 257.31(4); 279.8; 291; 297.22-25; 298; 298A
IASB Reference: 701.03-05; 701.05-R(1)

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. Upon recommendation by the respective building principal, students may use this revenue for purposes approved by the superintendent [or designee].

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

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

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

Adopted: 6/70
Reviewed: 7/10; 12/18; 1/22
Revised: 10/12; 12/13; 5/15
Related Policy: 801.4
Legal Reference (Code of Iowa): §§ 279.8
IASB Reference: 704.5

The district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the district in its financial reports in accordance with Generally Accepted Accounting Principles (GAAP), as required or modified by law, to improve the district’s oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of capital assets for insurance purposes.

Capital assets, including tangible and intangible assets, are reported in the government- wide financial statements (ex: governmental activities and business type activities) and the proprietary fund financial statements. Capital assets reported include district buildings and sites, construction progress, improvements other than buildings and sites, land, machinery, and equipment. Capital assets reported in the financial reports will include individual capital assets with a historical cost equal to or greater than $5,000. The federal regulations governing school meal programs requires capital assets attributable to the school meal program with a historical cost of equal to or greater than $500 be capitalized. Additionally, capital assets are depreciated over the useful life of each capital asset per the schedule below:

All intangible assets with a purchase price equal to or greater than $175,000, with a useful life of two or more years, are included in the intangible asset inventory for capitalization purposes. Such assets are recorded at actual historical cost and amortized over the designated useful lifetime applying a straight-line method of depreciation. If there are no legal, contractual, regulatory, technological, or other factors that limit the useful life of the asset, then the intangible asset needs to be considered to have an indefinite useful life and no amortization should be recorded.

This policy applies to all intangible assets. If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported. It is not appropriate to “net” the capital asset and amortization to avoid reporting. For internally generated intangible assets, outlays incurred by the government’s personnel, or by a third-party contractor on behalf of the government, and for development of internally generated intangible assets should be capitalized.

All equipment used by employees or students to meet the educational mission of the district must be tagged in a manner to identify them as permanent property of the Linn-Mar Community School District.

The capital assets managements system must be updated to account for the addition/acquisition, disposal, and/or relocation/transfer of capital assets. It is the responsibility of the superintendent in conjunction with the chief financial/operating officer to count and reconcile the capital assets with the capital assets management system on June 30th each year.

It is the responsibility of the superintendent in conjunction with the chief financial officer to develop administrative regulations implementing this policy. It will also be the responsibility of the superintendent [or designee] to educate employees about this policy and its supporting administrative regulations.

Adopted: 7/03
Reviewed: 7/10; 5/15; 12/18
Revised: 10/12; 12/13; 12/19; 6/21; 1/22; 10/22
Legal Reference (Code of Iowa): §§ 257.31(4); 279.8; 297.22-25; 298A
IASB Reference: 802.4
Mandatory Policy

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, chief financial officer, business manager, and board secretary [or designee] are 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 will 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 will report their suspicions immediately to their immediate supervisor, the superintendent, the business manager, or a member of the Finance/Audit Committee. The superintendent will have primary responsibility for any necessary investigations and will coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies including law enforcement officials as the superintendent may deem appropriate.

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

In the event the concern or complaint about a potential financial impropriety involves the superintendent, the concern will be brought to the attention of the board president, or vice president, who will be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint. As the elected leader of the board, the board president will manage the board and related actions including board meetings, analysis of information related to concerns and/or complaints, and all communication internally and externally to the district.

Upon approval of the board, the superintendent [or designee] may contact the state auditor or elect to employ the school district’s auditing firm to conduct a complete, or partial, forensic internal control SAS99 audit annually, or otherwise as often as deemed necessary.

The superintendent will ensure the state auditor is notified of any suspected embezzlement or theft pursuant to Iowa law. 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.

Adopted: 5/09
Reviewed: 7/10; 5/15; 12/18; 1/22
Revised: 10/12; 12/13
Legal Reference (Code of Iowa): 11, 279.8
IASB Reference: 707.05; 707.05-R(1)

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

1. General Fund
2. Special Revenue Fund
   
   1. Management Levy Fund
   2. Public Education and Recreation Levy Fund (PERL)
   3. Student Activity Fund
3. Capital Projects Fund
   
   1. Physical Plant and Equipment Levy Fund (PPEL)
   2. Secure and Advanced Vision for Education (SAVE)
4. Debt Service Fund

PROPRIETARY FUND TYPE

1. Enterprise Fund
   
   1. School Nutrition Fund
   2. Aquatic Center Fund
   3. Student Store Fund
2. Internal Service Fund

FIDUCIARY FUNDS

1. Trust
   
   1. Expendable Trust Funds
   2. Non-expendable Trust Funds
   3. Pension trust Funds
2. Custodial Funds

ACCOUNT GROUPS

1. General Capital Assets Account Group
2. 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 project 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 (GAAP) 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 chief financial officer to implement this policy and bring necessary changes in the maintenance of the school district’s financial records to the attention of the board.

Adopted: 3/17
Reviewed: 12/18; 1/22
Revised: 2/21
Related Policy: 801.1
Legal Reference (Code of Iowa): §§ 291; 298; 298A; 281 IAC 98
IASB Reference: 701.03

Revenues of the school district are received by the board treasurer [or designee]. Other persons receiving revenues on behalf of the school district will promptly receipt the money and deposit the money in a timely manner.

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. To aid the process of collecting revenues, ACH payments, credit card payments, and other electronic payment systems may be allowed on certain payments due to the district. 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 preschool through 12th grade during the regular academic school year are set by the board based upon the recommendation of the superintendent [or designee] in compliance with current law. Tuition fees for summer school are set by the board prior to offering the program.

The board may charge materials fees for the use or purchase of educational materials in accordance with state code. Materials fees received by the school district are deposited in the general fund. It is the responsibility of the superintendent [or designee] 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 [or designee] to recommend to the board a fee schedule for renting school district property.

The board grants the superintendent [or designee] the authority to contract with a collection agency to collect non-sufficient funds (NSF) checks and unpaid student fees. The use of a collection agency must be communicated to all Linn-Mar patrons in accordance with all state and federal Laws.

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 10 and no more than 20 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 as 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 [or designee] to bring to the board’s attention additional sources of revenue for the school district.

Adopted: 6/70
Reviewed: 12/13; 5/15; 12/18
Revised: 7/10; 10/12; 1/22
Related Policy: 801.1; 802.8
Legal Reference (Code of Iowa): §§ 12C; 23A; 24.9; 257.2; 279.8; 41; 282.2, .6, .24; 291.12; 297.9-12, .22; 301.1
IASB Reference: 704.01

To eliminate the necessity of collecting small amounts of money throughout the school year for consumable supplies, workbooks, etc., it is policy to collect an educational supply fee from each student at the beginning of each school year.

Students who enroll late or transfer to other schools during the school year will be charged or refunded on a monthly basis.

Adopted: 6/70
Reviewed: 7/10; 12/18; 1/22
Revised: 10/12; 12/13; 5/15
Related Policy: 802.3-R

The Board of Directors hereby directs the board treasurer in conjunction with the board secretary to manage the investment of funds for the district. School district funds in excess of current needs are invested in compliance with this policy. The goals of the district's investment portfolio in order of priority are:

1. To provide safety of the principal
2. To maintain the necessary liquidity to match expected liabilities
3. 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 district, including operating funds. Operating funds of the school district are funds which are reasonably expected to be used during a current budget year or within 15 months of receipt. When investing operating funds, the investments must mature within 397 days or less. If, during the current budget year an amount of public funds will exceed operating funds by at least 33%, the amount of public funds that exceed operating funds by greater than 33% may be invested in certificates of deposit at federally insured depository institutions which mature within 63 months or less, in accordance with state and federal laws. When investing funds other than operating funds, the investments must mature according to the need for the funds.

The board authorizes the board treasurer in conjunction with the board secretary to invest funds in excess of current needs in the following investments:

• Interest bearing savings, money market, and checking accounts at the school district's authorized depositories
• Iowa Schools Joint Investment Trust Program (ISJIT)
• Obligations of the US government and its agencies and instrumentalities
• Certificates of deposit and other evidence of deposits at federally insured Iowa depository institutions
• All other investments authorized or hereafter authorized by the Code of Iowa

It is the responsibility of the board treasurer in conjunction with the board secretary to oversee the investment portfolio in compliance with this policy and the law and to report portfolio compliance to the superintendent semi-annually.

Where possible, it is the policy of the district to diversify its investment portfolio. Assets are diversified to eliminate the risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer, or a specific class of securities.

It is the responsibility of the board treasurer in conjunction with the board secretary to bring a contract with an outside person to invest school district funds, to advise on investments, to direct investments, to act in a fiduciary capacity or to perform other services to the board for review and approval. The board treasurer in conjunction with the board secretary will also provide the board and superintendent with information about and verification of the outside person's fiduciary bond. Contracts with outside persons will include a clause requiring the outside person to notify the school district within 30 days of any material weakness in internal structure or regulatory orders or sanctions against the outside person regarding the services being provided to the school district and to provide the documents necessary for the performance of the investment portion of the school district audit. Contracts with outside persons will not be based on the performance of the investment portfolio.

The board treasurer in conjunction with the board secretary is responsible for reporting to and reviewing with the superintendent, semi-annually, and with the board the investment portfolio's performance, transaction activity, and current investments including the percent of the investment portfolio by type of investment and by issuer and maturities. The report will also include trend lines by month over the last year and year-to-year trend lines regarding the performance of the investment portfolio. It is also the responsibility of the board treasurer in conjunction with the board secretary 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 board secretary in conjunction with the board treasurer to deliver a copy of this policy to the school district's depositories, auditor, and outside persons doing business with the school district.

It is also the responsibility of the board secretary in conjunction with the board 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 officer's and employee's responsibility for elements of the investment process, and to address the capability of the management. The board secretary in conjunction with the board treasurer will review the investment practices and internal controls process with the superintendent annually.

Adopted: 6/70
Reviewed: 7/10; 10/12; 12/18
Revised: 12/13; 5/15; 11/18; 1/22
Legal Reference (Code of Iowa): §§ 11.2, .6; 12/62; 12B.10, .10A; 12C; 22.1, .14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123
IASB Reference: 704.03 Option III

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

Gifts, grants, and bequests with a value over $1,000 will be submitted for approval by the board. Once approved by the board, a board member or the superintendent [or designee] may accept the gift on behalf of the district. Gifts, grants, and bequests accepted on behalf of the school district become the property of the district. Gifts, grants, and bequests are administered in accordance with terms, if any, agreed to by the board.

All gifts, grants, or bequests below $1,000 in value may be accepted by the superintendent [or designee] or building principals. The donor will be responsible for submitting the appraised value of donated property.

All gifts, grants, or bequests are administered in pursuance of the terms agreed upon at the time of the gift or bequest. Such gifts become the property of the school district and are under the control of the Board of Directors.

Acceptance of all gifts, grants, and bequests will be acknowledged in writing with copies going to the donors and to appropriate school files.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18; 1/22
Revised: 4/09
Legal Reference (Code of Iowa): §§ 279.42; 565.6
IASB Reference: 704.04

Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution(s) 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.

Adopted: 6/70
Reviewed: 7/10; 10/12; 12/13; 5/15; 12/18; 1/22
Revised: 6/99
Related Policy: 204.4; 802.1
Legal Reference (Code of Iowa): §§ 12C2; 279.33
IASB Reference: 701.01

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.

The board may conduct an election for the authority to issue bonded indebtedness.  Revenues generated from an approved bond issue will be used only for the purpose stated on the ballot. Once the purpose on the ballot is completed, any balance remaining in a capital projects fund may be retained for future capital projects in accordance with the purpose stated on the ballot, or any remaining balance may be transferred by board resolution to the debt service fund or the physical plant and equipment levy (PPEL) fund. Voter approval is required to transfer monies to the general fund from the capital projects fund.

Revenues received from the issuing of bonded indebtedness will be deposited into the capital projects fund.

Adopted: 6/99
Reviewed: 7/10; 10/12; 5/15; 12/18; 1/22
Revised: 12/13
Related Policy: 801.4; 802.9-R1-R2
Legal Reference (Code of Iowa): §§ 74-76; 278.1; 298; 298A
IASB Reference: 704.02

The amount of cash that may be kept in the school buildings for any one day is sufficient for that day’s operations. Funds raised by students are kept in a safe in a secured area and then deposited in the authorized depository in a timely manner.

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

Adopted: 7/10
Reviewed: 10/12; 12/13; 5/15; 12/18
Revised: 1/22
Related Policy: 802.8
Legal Reference (Code of Iowa): § 279.8
IASB Reference: 702

The Linn-Mar Board of Education believes that certain online fundraising campaigns, including crowdfunding campaigns, may further the interests of the district. The district has determined that donorschoose.org is the only approved crowdfunding source.

District employees wishing to post a project on donorschoose.org must submit a grant approval request form through the business office. Once the request is approved, the person may post the project on the website.

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. Items raised by an online fundraising campaign will be the property of the district only upon acceptance by the school board and will be used only in accordance with the terms for which they were given as agreed to by the board.

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

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

If approved, the requestor is 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 are deposited or inventoried accordingly. No monies raised or items purchased will be distributed to individual employees.

Adopted: 6/16
Reviewed: 12/18
Revised: 1/22
Related Policy: 505.1; 801.5; 802.1; 1005.4; 1005.4-R; 1005.4-E1-E2
Legal Reference (Code of Iowa): §§ 279.8; 279.42; 565.6
IASB Reference: 704.06

The board supports economic development in Iowa. Purchases should take into account Iowa goods and services from locally owned businesses located within the Corridor or from an Iowa based company which offers these goods or services if the cost and other considerations meet the required specifications. However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items as part of response evaluation.

It is the responsibility of the superintendent [or designee] to approve purchases, except those authorized by or requiring direct board action. The superintendent [or designee] 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 [or designee] will have the authority to authorize purchases without competitive bids for goods and services costing under $25,000 without prior board approval. For goods and services costing more than $25,000 and less than $50,000, the superintendent [or designee] will receive quotes of the goods and services to be purchased prior to board approval. Major item purchases costing at least $50,000, including school buses, will require competitive sealed bids or proposals, except for emergency purchases and those professional services annually appointed/approved by the board for continual and ongoing services (i.e. legal and audit) or board-selected professional services such as those exempted by law from the requirements of competitive bids or quotations (i.e. architect or engineering design services). The purchase will be made from the lowest responsible bidder 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, the targeted small business procurement goal, and other factors deemed relevant by 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 board may elect to exempt certain professional service 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.

The board and superintendent [or designee] 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 [or designee] will notify the Department of Economic Development. The board will enter into such contracts as they deem are in the best interest of the school district.

Adopted: 6/70
Reviewed: 7/10; 4/16; 12/18
Revised: 10/12; 12/13; 5/15; 11/18; 1/22
Related Policy: 803.1-R1
Legal Reference (Code of Iowa): §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301; 261 IAC 54; 281 IAC 43.25
IASB Reference: 705.01

The board supports economic development in Iowa, particularly in The Corridor. Award of construction contracts should take into account the location of the business and should consider Iowa-based companies if the bids submitted are comparable in quality and can be executed without additional cost when compared to those submitted by other bidders. 

Public competitive sealed bids are required for construction projects including renovation and repair with a cost exceeding the statutory minimums required by law. The public competitive sealed bid requirement at the statutory minimums required by law is waived in the case of emergency repairs when the repairs are necessary to prevent the closing of a school. The AEA administrator will certify that the emergency repairs are necessary to prevent the closing of a school. The superintendent [or designee] will comply with the competitive quote process for those projects subject to the competitive quote law. The superintendent [or designee] will determine the process for obtaining quotes for projects below the competitive quote limit. The board will approve competitive bids and competitive quotes.

The award of construction contracts will generally be made to the lowest responsive, responsible bidder. Criteria for consideration in determining responsible bidders includes but is not limited to:

• History of project completion dates
• Timeliness of work progress on prior projects
• Number, cost, and quality of change orders on previous projects
• Prior experience and qualifications of sub-contractors to do specified work

The board in its discretion after considering factors relating to the construction including but not limited to the cost of the construction, availability of service and/or repair, completion date, and any other factors deemed relevant by the board may choose a bid other than the lowest bid. The board may also offer incentives for meeting project deadlines or penalties for exceeding project deadlines or assign contractors a risk factor based on past performance and experience. The board will have the right to reject any or all bids, or any part thereof, and to enter into the contracts deemed to be in the best interest of the school district.

It is the responsibility of the superintendent [or designee] to make a recommendation and the reason for it to the board for construction contract bids. The board secretary will recommend to the board which bid to accept.

Adopted: 5/09
Reviewed: 5/15; 4/16
Revised: 10/12; 12/13; 12/18; 1/22
Related Policy: 803.2-R
Legal Reference (Code of Iowa): §§ 72; 73; 73A.2, .18; 297.7-8; HF 2713

The superintendent [or designee] is authorized to enter into an agreement with a financial institution for the use of district credit cards. Use of credit cards will be limited to expenditures necessary to conduct district business. Actual and necessary expenditures 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, 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 to substantiate all expenditures. 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 10 working days following use of the school district’s credit or procurement card. In exceptional circumstances, the superintendent [or designee] 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 superintendent [or designee] designates the employees authorized to use district credit cards for the purchase of appropriate goods and services for district purposes. The superintendent [or designee] will be responsible for establishing administrative procedures that, at a minimum, address the following:

1. Which employees are authorized to use district credit cards.
2. What types of goods and services each employee is authorized to purchase with a district credit card.
3. The maximum amount of any single transaction for each authorized employee.
4. The total maximum dollar amount of purchases for a monthly billing cycle for each authorized employee.

The district will instruct the credit card issuer in writing to block all credit card purchases of unauthorized goods and services, purchases of goods and services from unauthorized merchants, purchases in excess of the single transaction limit, and purchases in excess of the monthly billing cycle limit. District credit card purchases may be made by telephone, facsimile, over the internet, or onsite.

It is the responsibility of the superintendent [or designee] 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 board is for appropriate school business.

District credit card users will be held accountable for appropriate use of district credit cards. Unauthorized use of a district credit card will be grounds for disciplinary action including termination of employment.

Adopted  2/05
Reviewed: 10/12;12/13; 5/15; 12/18
Revised: 7/08; 1/22
Related Policy: 803.3-R
Legal Reference (Code of Iowa): §§ 279.8, .29, .30; 281 IAC 12.3(1)
IASB Reference: 401.10
Mandatory Policy 

The board acknowledges that expenditures and use of district resources may be needed to support the decision-making process in conducting district business, promoting more efficient time frames for conducting business, promulgating a productive working climate, improving personnel well-being and morale, and nurturing a positive learning environment. To serve these purposes, the board supports appropriate expenditures and use of district resources for attainment of the district mission and strategic goals for official district activities and business.

The district is committed to managing and spending public funds in a transparent and responsible manner. Prior to making a purchase with public funds, an individual should be comfortable defending the purchase/reimbursement to the taxpayers in the district. If the individual is uncomfortable doing so, the purchase may not fulfill a public purpose and additional guidance should be sought before the purchase is made.

Individuals who have concerns about the public purpose of a purchase or reimbursement should utilize the districts internal controls policy and regulations (Refer to policies 801.7 and 801.7-R) as resources for questioning a purchase. Concerns should be reported to the superintendent and/or the board president.

The superintendent shall develop a process for approving expenditures of public funds. The board will review expenditures and applicable reports, as necessary, to ensure proper oversight of the use of public funds. To the extent possible, expenditures shall be pre-approved by the district prior to expending the funds. Purchases of food and refreshments for district staff, even within district, should comply with the district’s employee travel allowance policy (Refer to policies 803.10 and 803.10-R), and all other applicable policies. All purchases/reimbursements shall comply with applicable laws, board policies, and district accounting requirements.

Adopted: 2/00
Reviewed: 7/10; 5/15; 12/18
Revised: 10/12; 12/13; 1/22
Related Policy: 801.7; 801.7-R; 803.3; 803.3-R; 803.4-R; 803.10; 803.10-R
IASB Reference: 705.04; 705.04(R1)

All equipment and supplies purchased in the name of the district should be received and verified through the administrative office originating the purchase order. Whenever this procedure is impossible and/or impractical the business office will be notified by the school personnel receiving such equipment, supplies, and services.

It is the duty of the business office to certify the receipt of all equipment, supplies, and services.

Adopted: 6/70
Reviewed: 10/12; 5/15; 12/18; 1/22
Revised: 12/13

The Board of Directors authorizes the issue of warrants and ACH transfer of funds for payment of claims against the district for goods and services. The board will allow the warrants after the goods and services have been received and accepted in compliance with board policy.

Each payment must be made payable to the person entitled to receive the money. The board authorizes the board secretary, upon approval of the superintendent, to issue payments when the board is not in session for payment of reasonable and necessary expenses but only upon verified bills filed with the board secretary or treasurer and for the payment of salaries pursuant to the terms of a written contract. Each payment must be made payable only to the person (business, corporation, or other qualified entity) performing the service or presenting the verified bill and must state the purpose for which the payment is issued.

All bills and salaries for which payments are issued prior to audit and allowance by the board must be approved by the board at the next board meeting and be entered in the regular minutes by the board secretary.

The board president and board secretary may sign warrants by use of a signature plate.

Adopted: 6/70
Reviewed: 10/12; 5/15; 12/18
Revised: 7/10; 12/13; 1/22
Related Policy: 803.1; 803.2; 803.4; 803.7
Legal Reference (Code of Iowa): §§ 279.8, .29, .30, .36; 291.12; 721.2(5)
IASB Reference: 705.03

The Board of Directors will, only when absolute necessary, issue warrants for which there are no funds available for the payment of such warrants. 

If warrants are issued for which there are no funds available for payment of such warrants, the board treasurer will institute such procedures as stated in the Code of Iowa, Chapter 74, Sections 1-7 for the payment of said warrants.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18; 1/22
Related Policy: 803.6
Legal Reference (Code of Iowa): 74.1-7

Unless otherwise established through collective bargaining, it is the policy of the Board of Directors that all personnel of the school district be paid monthly in accordance with the length of service stated on their contracts, and that all personnel will be paid on the 20^th day of each month except when the 20^th falls on a Saturday, Sunday, or a school holiday wherein checks will be issued on the preceding workday.

The board authorizes the superintendent [or designee] to grant pay advances for new hires in an amount not to exceed the amount they would have earned by the time they receive the advance.

All new employees hired after July 1, 2008, as a condition of employment will be required to have their wages paid to them as a direct deposit into a financial institution of their own choosing unless any of the following conditions exist:

1. The cost to the employee of establishing and maintaining an account for purposes of the direct deposit would effectively reduce the employee’s wages to a level below the minimum wage provided under section 91D.1 of the Iowa Code.
2. The employee would incur fees charged to the employee’s account as a result of the direct deposit.
3. The provisions of a collective bargaining agreement mutually agreed upon by the district and the employee organization prohibits the district from requiring the employee to sign up for direct deposit as a condition of hire.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18; 1/22
Revised: 7/10
Related Policy: 803.9
Legal Reference (Code of Iowa): §§ 91A
IASB Reference: 706.01

The requirements stated in the master contract between employees in a certified collective bargaining unit and the board regarding payroll deductions of such employees will be followed.

Payroll deductions for employees not covered by negotiated agreements will consist of federal income tax withholdings, Iowa income tax withholdings, social security, insurance premiums, 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 [or designee]. Other payroll deductions, similar to United Way or the Linn-Mar School Foundation, will be permitted after recommendation by administration and approval of the board. These employees may elect to have payments withheld for insurance and/or annuity programs provided such programs have been approved by the Board of Directors.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 1/22
Revised: 7/10; 12/18
Related Policy: 803.8
Legal Reference (Code of Iowa): §§ 91A.2(4), .3; 294.8-9; .16
IASB Reference: 706.02

Employees traveling on behalf of the school district and performing approved school district business may be reimbursed for their actual and necessary expenses. Actual and necessary travel expenses will include, but not be limited to, transportation and/or mileage costs, lodging expenses, meal expenses, and registration costs. Travel within the school district and outside of the school district must be pre-approved by the superintendent [or designee]. Pre-approval will include an evaluation of the necessity of the travel, the reason for the travel, and an estimate of the cost of the travel to qualify as approved school district business.

All personnel of the school district are encouraged to use the district credit card for travel expenses authorized by the superintendent [or designee] and described in policies 803.1, 803.1-R1, 803.1-R2, 803.3, 803.3-R, and 803.10-R for travel incurred under the policies of the Board of Directors. Travel expenses incurred without the use of a district credit card may be reimbursed according to administrative regulations.

All personnel will be reimbursed for any travel from their offices while in the performance of their assigned duties at the mileage rate per mile as set by the State of Iowa. This does not include travel to and from work and home, but it does include any required travel expenses between district facilities.

Adopted: 6/70
Reviewed: 12/13; 5/15; 12/18
Revised: 10/12; 1/22
Related Policy: 205.1; 803.1-R; 803.3; 803.3-R; 803.10-R
IASB Reference: 401.07; 401.10

The Board of Directors, when it is deemed necessary, will seek the advice of their attorneys in all cases of special assessments against the school district (i.e. paving, sewer, etc.). 

The recommendations of the attorneys will be given deep consideration as they relate to the recommended action of the Board of Directors in any special assessment case.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18; 1/22

On a monthly basis, the board secretary will file with the Board of Directors a complete financial statement of the preceding month’s business. Whenever possible, this statement will be enclosed with the board agenda sent to the members of the board in advance of the regular monthly meetings.

Each month, the schedule of bills allowed by the board will be published in a newspaper designated as the newspaper for official district publication.

Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as the newspaper for official district publication.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18; 1/22
Revised: 7/10
Legal Reference (Code of Iowa): § 279.35-36; 618
IASB Reference: 707.01; 707.03

At the board’s annual meeting, the board treasurer will give the annual report stating the amounts held over; received; paid out; and on hand in the following funds: general, management, physical plant and equipment levy (PPEL), playground equipment and recreation levy (PERL), debt service, student activities, capital projects, and school nutrition, and other enterprise funds. This report will be in written form and sent to the board with the agenda for the annual meeting.

The board treasurer will also furnish the board with a sworn statement from each depository showing the balance on deposit.

It is the responsibility of the board treasurer to submit this report to the board on an annual basis.

Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18
Revised: 4/09; 1/22
Related Policy: 204.4
Legal Reference (Code of Iowa): §§ 279.31, .33
IASB Reference: 707.02

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

To ensure an unbiased audit, if the same firm is conducting the annual audit, then the members of the audit team must be changed every other year. As the board selects and approves the auditors for the annual audits and considers the contract duration, consideration will be given to changing audit firms every six years.

Adopted: 6/70
Reviewed: 10/12; 12/18; 1/22
Revised: 7/10; 12/13; 5/15
Related Policy: 804.1
Legal Reference (Code of Iowa): §11.6
IASB Reference: 707.04

School district records are housed in the central administration office of the school district. It is the responsibility of the superintendent and board secretary [or designees]  to oversee the maintenance and accuracy of the records. The following records are kept and preserved according to the schedule below:

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

Current employee records are housed in the central administration office of the district. Records of employees no longer working for the district can be stored in a secure off-site location. Employee records will be maintained by the superintendent [or designee], the building administrator, immediate supervisor, human resources director, and the board secretary.

The permanent and cumulative records of students currently enrolled in the district are housed in the central administration office of the attendance center where the student attends. Permanent records will be housed in a fire resistant safe or vault or electronically with a secure backup file. The building administrator [or designee] is responsible for keeping these records current. Permanent records of students who have graduated or are no longer enrolled in the district will be housed in an appropriately safe and secure storage area or facility and will be retained permanently. These records will be maintained by the superintendent [or designee]. Special education records will be maintained in accordance with the law.

The superintendent [or designee] may digitize or otherwise electronically retain 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. 

Adopted: 6/99
Reviewed: 10/12; 12/18; 1/22
Revised: 5/15; 4/16; 8/23
Related Policy: 403.16-16R; 505.61
Legal Reference (Code of Iowa): §§ 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13); 281 IAC 12.3(4); 41.624
IASB Reference: 708

The board will maintain a comprehensive property and casualty insurance program to provide adequate coverage against major types of risk, loss, or damage as well as legal liability. The board will purchase insurance for the replacement values, when possible, after reviewing the costs and availability of such insurance. The comprehensive insurance program will be reviewed once every three years. 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 would not significantly affect the operation of the education program or financial condition of the school district.

The board may retain a private appraisal agency for inventory and appraisal value services. An itemized statement of the appraised value of school district facilities will be kept. The appraisal will be updated at least once every five years. Insurance will only be purchased through legally licensed Iowa insurance agents.

Administration of the insurance program placing the insurance coverage and loss prevention activities is the responsibility of the superintendent [or designee]. The board secretary [or designee] is responsible for maintaining property appraisals and inventories, processing claims, and maintaining loss records.

It is the responsibility of the superintendent [or designee] to recommend, when necessary, the use of a private appraisal agency and make recommendations to the board for the purchase of additional insurance coverage.

Adopted: 6/70
Reviewed: 10/12; 5/15; 12/18
Revised: 12/13; 1/22
Legal Reference (Code of Iowa): §§ 20.9; 85.2; 279.12, .28; 285.5(6), .10(6); 296.7; 298A; 517A.1; 670.7
IASB Reference: 709

The safety and security of the school community is paramount to the Linn-Mar Community School District. While there is no absolute guarantee of safety, it is the goal of the district to encourage and support a physically secure learning and working environment within its buildings. The district will work in conjunction with community stakeholders including local emergency management coordinators and local law enforcement agencies to create emergency operations plans for all district buildings and school buildings where students are educated.

The superintendent [or designee] is responsible for the development, review, and implementation of the district emergency operations plans. The plans will include procedures for transmitting alerts regarding emergency situations to students, school personnel, and employers for non-school employees whose presence is regularly required in the school buildings.

The district emergency operations plans will be updated and reviewed annually by the Board of Education and will address responses to natural disasters, active shooter scenarios, and other emergencies as determined by the district. The district emergency operations plans are confidential and will not be subject to disclosure under Iowa Code Chapter 22. However, the district will publish procedures for students, parents and family members, and school personnel to report possible safety threats on school grounds and at school activities.

The administration will hold annual emergency operations drills at each district building covered by an emergency operations plan in accordance with law. The district will determine which school personnel will participate and whether local law enforcement and/or students will participate in the annual drills.

Adopted: 9/19
Reviewed: 1/22
Related Policy: 504.7; 504.10; 701.11; 807.1; 902.12
Legal Reference (Code of Iowa): §280.30
IASB Reference: 507.05; 804.02