The following regulations have been developed for the proper procurement of equipment, supplies, and services:

1. All purchases must have prior authorization.
2. All procurements will be initiated in the district’s electronic purchase order system.
3. Persons authorized to use district-issued credit cards in conjunction with job responsibilities are permitted within the guidelines of Policy 803.3 District Credit Card Use to procure goods and/or services without a purchase order.

Adopted: 6/70
Reviewed: 712/13; 5/15; 12/18; 1/22
Revised: 10/12
Related Policy (Code #): 803.1

All vendors and/or contractors paid with federal funds shall be checked for suspension and debarment on www.sam.gov. The district shall not enter into transactions with parties that are debarred, suspended, or otherwise ineligible for participation in federal assistance programs or activities.

The district shall take affirmative steps as required by federal law with respect to small business, minority-owned business, and female-owned businesses, such as: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor, when applicable, to follow these steps with respect to subcontractors.

Procurement for contracts paid with federal funds may be conducted by noncompetitive proposals when one or more of the following circumstances apply: (1) the intem is only available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the federal awarding agency expressly authorizes noncompetitive proposals; or (4) competition is inadequate after soliciation of a number of sources.

The district shall ensure that contracts paid with federal funds contain the following provisions when applicable: (1) contracts over $150,000 shall address remedies, sancations, and/or penalties for breach of contract terms by contractors; (2) contracts over $10,000 shall address termination for cause and for convenience; (3) all contracts shall address Equal Employment Opportunity; (4) prime construction contracts in excess of $2,000 shall include a provision for compliance with the Davis-Bacon Act; (5) contracts over $100,000 that involve mechanics or laborers shall include a provision for compliance with 40 U.S.C. §§ 3701-3708; (6) if the federal award meets the definition of "funding agreement" under 37 CFR § 401.2, a provision regarding compliance with 37 CFR Part 401; (7) contracts and sub grants over $150,000 shall include a provision for compliance with the Clean Air Act and the Federal Water Pollution Controla Act; (8) all contracts shall include a provision for compliance with federal debarment and suspension requirements; (9) contractors that paply or bid for an award exceeding $100,000 must file the required certification under the Byrd Anti-Lobbying Amendment.

No district employee, officer, or agent may participate in the selection, award, and administration of contracts supported by a federal award if they have a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of their immediate family, their partner, or an organization which employes or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for contract. District officers, employees, and agents may neither solicit for or accept gratuities, favors, or anything of monetary values from contractors or parties to subcontracts. Violation of this requirement may result in disciplinary action for the district employee, officer, or agent.

Adopted: 1/22
Related Policy (Code #): 803.1; 803.1-R1
Legal Reference: Title 2 Code of Federal Regulation (CFR) Grants and Agreements,
Part 200 Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards

Public competitive sealed bids are required for construction projects including renovations and repairs with an estimated cost exceeding the statutory minimums required by law.

The competitive quote process is required for projects that exceed the statutory minimums stated by law but that do not exceed the minimums set for competitive bidding.

The superintendent [or designee] will determine the process for obtaining quotes for projects below the competitive quote statutory minimums.

The bid and quote process, while herein specified, may be adjusted with notice to accommodate exceptional conditions not limited to budget, time requirements, or construction conditions but shall not exceed statutory limits.

Adopted: 12/13
Revised: 5/15; 12/18; 1/22
Related Policy (Code#): 803.2

The Linn-Mar Community School District feels that credit cards can help aid administration take care of school business in an efficient manner. With this in mind, the use of a credit card will only be allowed for certain purchases. These purchases include the following:

1. Hotel/Motel Expenses: Employees are expected to use the most cost effective lodging option when traveling. Additional costs incurred above the cost of the room not related to business are the responsibility of the employee.
    
2. Travel:
   
   1. Employees are expected to use the most cost effective airfare when traveling to a destination with a distance exceeding 350 miles. Only coach class tickets are allowed.
   2. Vehicle parking charges.
       
3. Meals:
   
   1. Are allowed in an amount not to exceed $50.00 per person per day. No single meal (e.g. breakfast, lunch, or dinner) should exceed $30.00. The total cost of meals will be the actual cost (less tips and any unwaived sales tax) not exceeding $50.00 for a full day’s total.
   2. Gratuities are allowed up to 20 percent. Gratuities above 20 percent will require reimbursement from the employee to the district.
   3. Reimbursement for alcoholic beverages is not permitted.
       
4. Registrations: Conference registrations are allowed to be charged as long as the conference has been approved.
    
5. Internet Purchases: Purchase of materials via the Internet are allowed with prior approval of the district or site administrator.
    
6. Other Purchases: Other purchases will be allowed with prior approval of the site administrator. Credit card purchases in excess of $5,000 need approval of the superintendent [or designee].

All employees who use a district credit card will turn in itemized receipts. Any charges made without verifiable receipts will require the employee to reimburse the district for the charges.

It is also a requirement of the employee to present a copy of the district’s tax exempt certificate with all purchases to ensure that sales tax is not charged, failure to do so could require the employee to reimburse the district the sales tax charge.

Adopted: 3/05
Reviewed: 7/10; 5/15
Revised: 10/12; 12/13; 8/17; 12/18; 1/22
Related Policy (Code#): 803.3
IASB Reference: 401.10

The following is a list of examples organized by activity for what is allowable, or not allowable, as a purchase/reimbursement using public funds. This regulation is intended as guidance and there may be situations that are not listed here. Any questions regarding the appropriateness of an expenditure should be submitted prior to expending funds.

• Use of Credit/Procurement Card: All purchases through a district-owned credit or procurement card shall be pre-approved and comply with district policies 803.3 and 803.3-R.
• Mileage: Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in policies 803.10 and 803.10-R regarding travel allowances.
• Travel Accommodations: Employees who are required to travel and stay overnight as part of fulfilling their job duties to the district shall be reimbursed for costs in accordance with the requirements stated in policies 803.10 and 803.10-R regarding travel allowances.
• Alcohol: Alcohol is a personal expense and is never allowable for purchase or reimbursement using public funds.
• Retirement and Recognition Gifts: Recognizing an employee or volunteer’s years of dedication to educating the community and commitment to the district serves a public purpose by honoring individuals with a token gift or honorarium in recognition of their service. The same is true for individual awards, mementos, or items purchased in recognition of employee service to the district. These purchases may use public funds provided the expenditures are modest and approved by the superintendent.
• Honoraria: District employees may, at times, receive an honorarium from an outside source as compensation for the employee’s time devoted to preparing and delivering a presentation within the scope of their professional field. Honorariums may only be accepted by employees when they have used their personal time outside of their work for the district to prepare and deliver the presentation. If the employee uses district time or resources to prepare or deliver a presentation, any honorarium shall be given to the district.
• Memorial Gifts: Memorial flowers to convey sympathy or congratulations are allowable as a public expense if they have been approved by the superintendent. Memorial cards are always appropriate. Memorial gifts of any sort other than flowers and/or a card are a personal expense.
• Breakroom Supplies: The purchase of perishable or disposable supplies for employee breakrooms is primarily designed for individual consumption and is a personal expense. This includes items such as coffee, coffee filters, plates, cups, spoons, napkins, etc.
• Supplies for Public Areas: Limited refreshments, such as water and coffee, may be available in public reception areas of the district including, but not limited to, the central office, the building administrator’s office, etc. These refreshments may be purchased with the use of public funds as they provide light refreshment to members of the community.
• Food/Refreshments: Food and refreshments are typically a personal expense. Meetings spanning mealtimes should be avoided when possible. When a district meeting is required to take place spanning a customary mealtime, the superintendent [or designee] shall determine whether food and/or refreshments will be provided to employees whose presence is required during the meeting. The cost of food and refreshments for employees shall be reasonable and, when possible, a separate itemized receipt for each employee is required. If an itemized receipt is not available, approval is required by the school business official prior to reimbursement

The superintendent [or designee] may approve payment from the general fund in a reasonable amount for the following expenditures:

1. Expenditures for food items and refreshments for district staff for meetings held before normal start times, during the lunch hour, after normal work times, and anytime during the day when food and refreshments are served.
2. Expenditures for food items and refreshments for district staff meetings with outside organizations and associations.
3. Expenditures for food items and refreshments for board members and staff during board meetings or work sessions.
4. Expenditures for food items and refreshments for board committees or superintendent committees during meetings.
5. Expenditures for food items, refreshments, and recognition items for recognizing the services of employees, retirees, or volunteers.
6. Expenditures for food items, refreshments, and recognition/retention items given to staff for recognizing and promoting wellness program participation and initiatives.
7. Expenditures for food items, refreshments, and/or tokens supplied for service-related or recognition activities.

The superintendent [or designee] may also approve public money to be used for:

1. Volunteer service recognition items, not to exceed $25 per volunteer.
2. Meals (food and drink) for student participants, coaches, and staff including end of season banquets. This pertains to meals at a Linn-Mar facility or offsite.
3. Recognition items paid for from student activity funds, not to exceed $50 per student participant for trophies, plaques, awards, and other non-cash items.
4. Token items supplied to students for service-related or recognition activities paid for from the general fund not to exceed $10 per student for similar items such as t-shirts, water bottles, awards, and other non-cash items. Items purchased for student Positive Behavioral Interventions and Supports (PBIS) incentives are allowable if the cost does not exceed $10 per student.
5. Purposes clearly specified in approved fundraising activities and shared with patrons in fundraising materials.
6. One apparel item for coaches and sponsors to be worn for team competitions and/or performances not to exceed $50 per season per coach. Such apparel must be clearly specified on fundraising forms and shared with patrons in fundraising materials. Apparel must adhere to district licensing agreements for registered marks and logos.

Public money may not be used for:

1. All other apparel for coaches, sponsors, employees, and other individuals not listed above;
2. Personalized apparel;
3. Personal apparel: underwear, bras, socks, shoes, etc.;
4. Gifts for coaches, sponsors, or their family members;
5. Meals (food or drink) for family members of the coaches, sponsors, and/or the student participants;
6. Individual camp or clinic fees for students;
7. Gift cards/cash incentives given to students, employees, or other individuals; and
8. Gifts, decorations, meals, or other costs for staff birthdays, holiday parties, or other occasions that are personal in nature.

Adopted: 1/13
Reviewed: 5/15; 12/18
Revised: 12/13; 1/22
Related Policy: 801.7; 801.7-R; 803.3; 803.3-R; 803.4; 803.10; 803.10-R
IASB Reference: 705.4; 705.4R1

Reimbursement for actual and necessary expenses may be allowed for travel within the school district and outside the school district if the employee received pre-approval for the travel. Personal reimbursements of travel expenses will be limited as all personnel of the school district are encouraged to use a district credit card for travel expenses. Prior to reimbursement of actual and necessary expenses, the employee must provide the school district with a detailed, itemized receipt indicating the date, purpose, and nature of the expense for each claim item. Employees may also be required to provide an explanation as to why a district credit card was not used for travel purposes. 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. Detailed expense reports must be submitted to the appropriate administrator’s office upon return from travel within 30 calendar days of the last day of travel. These reports will be filed on forms provided by the district or by using the online district mileage reimbursement program. Claims presented for reimbursement beyond the 30 calendar days will not be approved unless an exception is made by the superintendent [or designee].

Reimbursement Regulations

Out of Town Meals and Lodging:

1. The cost of each meal will be itemized separately by date. No single meal (e.g. breakfast, lunch, or dinner) will exceed $30.00. The total cost of meals will be the actual cost (less tips and any unwaived sales tax) not exceeding $50.00 for a full day's total, except for meals which may be paid for through convention registration or as verified by a receipt.
2. Tips for any one meal should not exceed 20%.
3. Meals in the immediate Cedar Rapids/Marion area are not reimbursable unless an exception is made by the superintendent [or designee].
4. State sales tax for meals is allowed if the vendor cannot waive it for public schools that are tax exempt.
5. No reimbursement will be paid for alcoholic beverages.
6. Hotel/motel bills should be filed with the expense report. The amount claimed for reimbursement should include the actual cost of the room charges and any applicable hotel taxes and fees only [if they are unable to waive them for public schools that are tax exempt] and must be reflected on an itemized hotel receipt.
7. Travel costs for a spouse or anyone other than the district employee shall be a personal expense and not allowed by the district.
8. Charges for phone calls will not be reimbursed unless specifically noted as related to business.

Transportation:

1. Whenever possible, travel should be by school vehicle rather than by a private vehicle.
2. When a school-owned vehicle is not available, a private vehicle may be used and the mileage rate per mile set by the State of Iowa will be allowed. The cost of the use of a private vehicle should not exceed the cost of coach rate by commercial airfare.
3. Fees for parking will be reimbursed when verified by a receipt and reasonable in nature (i.e. valet parking is not considered reasonable). Fees for tollways will also be reimbursed.

Transportation by Public Carrier, Taxi, or other Rideshare Services:

1. Employees are expected to use the most cost-effective airfare when traveling to a destination with a distance exceeding 350 miles. Reimbursement is provided for coach rate on commercial airlines or other public carriers when appropriate. A claim for reimbursement must be accompanied by a receipt from the public carrier.
2. When approved, public carrier tickets may be purchased through a designated local travel agency which will bill the proper account directly.
3. Reimbursement is provided for taxi or other rideshare services if related to business and reasonable in nature. Receipts are required in order to receive reimbursement.
4. Tips for taxis and/or rideshare services should not exceed 20% per transaction.

Use of District-Owned Vehicles:

Certain district employment positions may require regular and extensive in-district travel. Due to the required duties of these positions, the district may provide certain positions with use of district-owned vehicles. Employees who utilize district-owned vehicles during the course of their job duties are fulfilling the public purpose of meeting the needs of the educational community in an efficient and time-sensitive manner. District-owned vehicles are purchased and maintained with public money and must be used strictly in accordance with fulfilling a public purpose. These vehicles represent the district in carrying out its educational mission. Therefore, district-owned vehicles will be clearly marked at all times to identify the district.

The superintendent [or designee] is responsible for developing administrative regulations regarding actual and necessary expenses, in-school district travel allowances, and assignment and proper use of school district vehicles. The administrative regulations will include the appropriate forms to be filed for reimbursement to the employee from the school district and the procedures for obtaining approval for travel outside of and within the school district.

Adopted: 2/77
Reviewed: 10/12; 5/15
Revised: 12/13;12/18; 1/22
Related Policy (Code#): 205.1; 803.1; 803.1-R; 803.3; 803.3-R; 803.10
IASB Reference: 401.7; 401.10