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.
The district will 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 the administrative process to implement this policy including but not limited to procedures related to suspension and debarment for transactions subject to those requirements.
Adopted: 6/70
Reviewed: 7/10; 4/16; 12/18
Revised: 10/12; 12/13; 5/15; 11/18; 1/22
Related Policy (Code #): 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: 705.1
The following regulations have been developed for the proper procurement of equipment, supplies, and services:
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
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:
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 (Code #) 803.2-R
Legal Reference (Code of Iowa): §§ 72; 73; 73A.2, .18; 297.7-8; HF 2713
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 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:
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 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:
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 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: 705.4; 705.4R1
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.
The superintendent [or designee] may approve payment from the general fund in a reasonable amount for the following expenditures:
The superintendent [or designee] may also approve public money to be used for:
Public money may not be used for:
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
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 (Code #): 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: 705.3
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 (Code#): 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 20th day of each month except when the 20th 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:
Adopted: 6/70
Reviewed: 10/12; 12/13; 5/15; 12/18; 1/22
Revised: 7/10
Related Policy (Code#): 803.9
Legal Reference (Code of Iowa): §§ 91A
IASB Reference: 706.1
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 (Code#): 803.8
Legal Reference (Code of Iowa): §§ 91A.2(4), .3; 294.8-9; .16
IASB Reference: 706.2
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 (Code #): 205.1; 803.1-R; 803.3; 803.3-R; 803.10-R
IASB Reference: 401.7; 401.10
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:
Transportation:
Transportation by Public Carrier, Taxi, or other Rideshare Services:
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
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