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 district’s internal controls policy and regulation as resources for questioning a purchase (Refer to policies 801.7 and 801.7-R). Concerns should be reported to the superintendent and/or the board president.
The superintendent [or designee] 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 and all other applicable policies (Refer to policies 803.10 and 803.10-R). All purchases/reimbursements shall comply with applicable laws, board policies, and district accounting requirements.
Additional guidance regarding appropriate expenditures of school funds is provided in the regulation accompanying this policy.
Adopted: 2/00
Reviewed: 7/10; 5/15; 12/18
Revised: 10/12; 12/13; 1/22; 4/25
Related Policy: 801.7; 801.7-R; 803.3; 803.3-R; 803.4-R; 803.10; 803.10-R
Legal Reference (Code of Iowa): §§ 68A.505; 279.8; 721.2; 281 IAC 98.70
Iowa Constitution, Art III, Sec 31
IASB Reference: 705.04