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Board of Education Muscatine Community School District Monday, October 9, 2017 Meeting Location: City Hall Council Chambers Time: 7 p.m. AGENDA I. II. III. IV. V. VI. VII.
VIII.
Roll Call and Determination of Quorum Recite Pledge of Allegiance Welcome to Visitors and Media Representative and Introduction Student Council Report Employee Recognition (p. 4) Citizens Speak Board Targets/Goals Report A. Students will graduate prepared for post-secondary options. B. Students will learn in a positive and supportive environment. C. Muscatine Schools will utilize resources effectively and equitably. Action/Possible Action: A. The following items are considered to be routine by the Board of Education and will be enacted by one motion. There will be no separate discussion of these items unless a Director so requests, in which event the item will be removed from the Consent Agenda and considered in its normal sequence from the agenda. 1. Minutes (VIII. B.) p. 6 2. Employment Recommendations (VIII. C.) p. 13 3. Student Teaching Agreement (VIII. D.) p. 18 4. Bills and Claims (VIII. E.) p. 24 B. The minutes of the September 18, 2017 Regular Session of the Retiring Board and the September 18, 2017 Organizational/Annual Meeting – action **(p. 6) C. Employment Recommendations – action** (p. 13) D. Student Teaching Agreement with Wm. Penn and St. Ambrose University – action** (p. 18) E. Bills and Claims Against the District Dated October 9, 2017 – action** (p. 24)
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V.
F. Approve administration authority to seek modified supplemental amounts from the School Budget Review Committee (SBRC) of $555,381 (or as determined by the Iowa Department of Education following DE audit review) to provide 100% spending authority for school year 2016-17 actual cost of LEP program instruction– action (p. 25) G. Third and final reading on policies: 701.1 Planning the Budget (p. 29) 701.2 Preparation of the Budget Document (p. 31) 701.3 Requirements of the Budget Document (p. 32) 701.4 Publication of the Budget (p. 33) 701.5 Public Review of the Budget (p. 34) 701.6 Budget Adoption by the Board (p. 35) 701.7 Budget as a Spending Plan (p. 36) 701.8 Transfer of Inactive Account Funds (p. 37) 701.9 Financial Accounting System (p. 38) 702.1 Local, State, and Federal Income (p. 39) 702.3 Educational Materials Fee (delete) P. 41) 702.4 Sale of Bonds (p. 42) 702.5 Investments (p. 47) 702.6 Gifts, Grants, and Bequests (p. 50) 702.8 Special Assessments (delete) (p. 51) 703.1 Purchasing and Bidding (p. 52) 703.2 Requisitions/Purchase Orders (p. 56) 703.3 Receiving Goods and Services (p. 58) 703.4 Approval and Payment of Goods and Services (p. 59) 703.7 Bidding Procedures for Public Improvements (delete) (p. 60) 703.8 Credit Card Use (p. 62) 704.3 Financial Report, Published (p. 63) 704.4 Annual Financial Statement, Published (delete) (p. 64) 704.6 Inventory (p. 65) 704.7 Intangible Assets (delete) (p. 66) 704.8 GASB45 (p. 74) 705.2 Personnel Records (moving to 400 series) (p. 76) 705.3 Student Records (delete) (p. 77) 706.1 Insurance Program (p. 78) 708.1 School Food Program (new) (p. 79) 708.2 Free or Reduced Cost Meals Eligibility (new) (p. 80) 708.3 Vending Machines (new) (p. 81) 709.1 Student School Transportation Eligibility (new) (p. 82) 709.2 Student Transportation and Extracurricular Activities (new) (p. 83) 709.3 Summer School Program Transportation Service (new) (p. 84) Discussion and Information A. MHS Band Update
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V.
B. Partnership with Muscatine Community Foundation C. Early Retirement (p. 86) D. Second reading on policies: 401.15 Personnel Records (moving from 705.3) (p. 95) 803 Disposal of School Equipment (p. 96) 805 Crisis Management and Response Plan (p. 97) 806.1 Buildings and Sites Long Range Planning – NEW (p. 98) 806.2 Buildings and Sites Surveys – NEW (p. 99) 806.3 Educational Specifications for Buildings and Sites – NEW (p. 100) 806.4 Site Acquisition – NEW (p. 101) 807.1 Maintenance Schedule – NEW (p. 102) 807.2 Requests for Improvements – NEW (p. 103) 807.3 Emergency Repairs – NEW (p. 104) 807.4 Buildings and Site Adaption for Persons with Disabilities – NEW (p. 105) 807.5 Vandalism – NEW (p. 106) 807.6 Energy Conservation – NEW (p. 107) 808 Lease, Sale or Disposal of School Buildings and Sites – NEW (p. 108) 900.1 Tobacco/Nicotine Free Environment – DELETE (p. 109) 900.2 Releases to News Media – Internal Unit News (p. 110) 900.5 Visitation by Students, Adults, Groups, or Agencies to the MCSD (p. 111) 900.10 News Conferences and Interviews – NEW (p. 112) 900.11 Live Broadcast or Videotaping – NEW (p. 113) 900.13 Advertising and Promoting – NEW (p. 114) E. July, August, September Financials (p. 115) F. Announcement/Meetings/Events October 23-26, 2017 – Parent/Teacher Conferences October 23, 2017 – Joint Foundation Partnership Signing Ceremony at 5 p.m. at MHS in Student Commons October 23, 2017 – Board Work Session at 6 p.m. at MHS Library October 26, 2017 – 2 Hour Early Dismissal for Parent-Teacher Conferences October 27, 2017 – NO SCHOOL – Parent/Teacher Conference Comp Day October 30, 2017 – NO SCHOOL – Teacher Inservice Adjourn
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October 2017 Outstanding MCSD Employees
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Scott Comstock – Technology Supervisor Nominated by: Lisa Paul “Scott is always someone I can count on to help me with my tech issues. He is quick to respond and does a fantastic job at solving the technical problems. This summer he went out of his way to find my old laptop and help transfer all my files to my new laptop. This was a huge relief and I can't thank him enough for saving all of my files. He is always willing to stop by Grant School and help my students when I request tech back-up. He is truly a team player and is willing to help out whenever he can. Scott is a great asset to our District!” Lisa Paul
Erin Fox and Katie Castillo – Science Teachers at WMS Nominated by: Amy Justus “I can't nominate one of them separately. Katie and Erin together are such a dynamic duo in our building here at West. They are always willing to organize and facilitate anything that benefits our students. They ensure that the student voice is heard as well as student needs are met. We are blessed to have these two wonderful ladies in our building. These two have organized recognitions, held student assemblies, and facilitated student focused celebrations. ” Amy Justus
Jame Hayes – Art Teacher at MHS Nominated by Tom Reinier “I've known Hayes since I was a second grader. He's followed me through second to my current Junior year. He goes above and beyond for each and every student that he receives, no matter their situation both academically and at home. That's a model teacher in my opinion. I can almost certainly say that if it hadn't been for Hayes' help in my middle school years, I would have probably not been as successful in high school as I have been. That's why I believe he should get this recognition.” Tom Reinier
Julie Kundel – Nurse at Jefferson Elementary and MHS Nominated by Mary Sissel “Julie goes above and beyond just a band aid. She is the most kind, considerate, and caring person. Julie not only helps our students, but she also helps staff and parents and, may I add, with a smile. Never once have I seen her angry, upset, or stressed. Julie truly is a blessing here at Jefferson and we are very thankful to have her.” Mary Sissel
Theresa Riley – Head Cook at Grant Elementary Nominated by Kris Gladwell “Theresa always has the children's best interest at heart. She has a smile as she greets each student. Theresa works very hard to serve the children efficiently and quickly. She is a great team member and will pitch in wherever and whenever needed. ” Kris Gladwell
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ACTION/ POSSIBLE ACTION
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UNOFFICIAL MINUTES MUSCATINE SCHOOL BOARD OF EDUCATION REGULAR SESSION of the RETIRING BOARD September 18, 2017 The Board of Education of the Muscatine Community School District, in the County of Muscatine, State of Iowa, met in regular session on Monday, September 18, 2017 at 7 p.m. at City Hall. President Tammi Drawbaugh called the meeting to order. Directors Tim Bower, John Dabeet, Aaron Finn, Nathan Mather, Randy Naber, and Mary Wildermuth were present. Also present were Superintendent Jerry Riibe and Director of Finance Tom Anderson. The board recited the Pledge of Allegiance. President Drawbaugh welcomed visitors and media representatives. A motion was made by Director Naber and seconded by Director Bower to open the public hearing for the proposed plans, specifications, proposed form of contract and the estimated cost of said improvements for the MHS Physical Education Facility. Roll call: Ayes: Bower, Dabeet, Drawbaugh, Finn, Mather, Naber and Wildermuth. Time: 7:01 p.m. There were no written or oral comments received. A motion was made by Director Dabeet and seconded by Director Wildermuth to close the public hearing. Roll call: Ayes: Bower, Dabeet, Drawbaugh, Finn, Mather, Naber and Wildermuth. Time: 7:02 p.m. No one spoke during Citizens Speak. Saul Ocampo, Tom Reinier, and Tess Rauenbuehler provided an update on recent student council activities. A motion was made by Director Mather and seconded by Director Finn to approve the consent agenda which includes: the minutes of the August 10, 2017 Work Session and the August 14, 2017 Regular Session and the bills and claims against the district dated September 18, 2017. All ayes; motion carried. A motion was made by Director Dabeet and seconded by Director Naber to approve acceptance of the Official Report of Votes from the Muscatine County Auditor. All ayes; motion carried. A motion was made by Director Bower and seconded by Director Finn to approve the following policies:
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600.2 School Calendar 600.3 School Year 600.4 Scheduling Activities 600.5 Conditions of Instruction 600.6 Class Sizes (DELETE) 601.2 Curriculum Adoption and Evaluation 601.3 Basic Instructional Program (Kindergarten) (DELETE) 601.4 Elementary Curriculum (DELETE) 601.5 Middle School Curriculum (DELETE) 601.6 High School Curriculum (DELETE) 601.7 Talented and Gifted 601.8 Summer School 601.9 Health Education 601.10 Physical Education 601.13 Career Education 601.18 Teaching About Religion 601.21 Alternative Programs (DELETE) 601.23 Special Education Programs and Services 601.26 Student Health Services 601.30 Virtual On-Line Courses (DELETE) 601.32 School Ceremonies and Observances (NEW) 601.33 Animals in the Classroom (NEW) 601.34 Student Production of Materials and Services (NEW) 602.1 Selection of Instructional Materials (DELETE) 603.1 Student Testing Program 603.2 Progress Report to Students (DELETE) 603.3 Permanent Records (DELETE) 603.4 Accountability Test Integrity/Test Preparation (DELETE) All ayes; motion carried. Director of Finance Tom Anderson reviewed the updated June 30, 2017 financials. President Drawbaugh thanked Director Naber for his service on the Muscatine School’s Board of Education. A motion was made by Director Naber and seconded by Director Dabeet to adjourn the retiring board. All ayes; motion carried. Time: 7:25 p.m. Tammi Drawbaugh, President Lisa Mosier Bunn, Secretary
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UNOFFICIAL MINUTES MUSCATINE SCHOOL BOARD OF EDUCATION Organizational/Annual Meeting – Incoming Board Monday, September 18, 2017 Secretary Bunn called the Organizational and Annual Meeting to order at 7:27 p.m. Secretary Bunn administered the Oath of Office to the following new and re-elected board members: Tim Bower, Tammi Drawbaugh, and Toby McCarter. Secretary Bunn asked for nominations for President of the Board. Director Dabeet nominated Director Drawbaugh as President of the board. There were no further nominations. A motion was made by Director Wildermuth and seconded by Director Mather that nominations cease. All ayes; motion carried. A motion was made by Director Bower and seconded by Director Finn that an unanimous vote be cast for Director Drawbaugh as President. All ayes; motion carried. Secretary Bunn administered the Oath of Office of the President of the Board to Director Drawbaugh. She then turned the meeting over to President Drawbaugh who asked for nominations for Vice President of the Board. Director Bower nominated Director Wildermuth as Vice President. There were no further nominations. A motion was made by Director Dabeet and seconded by Director Finn that nominations cease and an unanimous vote be cast for Director Wildermuth as Vice President. All ayes; motion carried. President Drawbaugh administered the Oath of Office of the Vice President of the Board to Director Wildermuth. A motion was made by Director Mather and seconded by Director Wildermuth to approve the following annual meeting transactions: o Appoint Lisa Mosier Bunn as Board Secretary. o Appoint Tom Anderson as Board Treasurer. o Designate First National Bank, CBI Bank & Trust, and Community Bank, all of Muscatine, as official depositories of district funds in the amount of $20 million each. o Appoint Stanley, Lande, and Hunter, Ahlers Law Firm and Lynch Dallas P.C. as counsels to represent the school district in legal matters on a time basis. o Designate the Muscatine Journal as publication of record.
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o o
o
Designate Bohnsack & Frommelt as auditor of record. Approve the Statement of the Board’s Review and Support: § Discipline policies. § Co-curricular and extra-curricular programs – the board annual reviews and approves the district’s discipline policies and their support for cocurricular and extra-curricular activities. Appoint district compliance officers.
All ayes; motion carried. The 2017-18 Board Meeting Schedule was shared with the board. A motion was made by Director Bower and seconded by Director Dabeet to nominate President Drawbaugh as the IASB Delegate. All ayes; motion carried. A motion was made by Director Bower and seconded by Director Mather to nominate Director Dabeet to the County Conference Board. All ayes; motion carried. A motion was made by Director Mather and seconded by Director Dabeet to nominate Director Bower to the Ag Learning Center Board. All ayes; motion carried. A motion was made by Director Finn and seconded by Director Bower to approve the consent agenda which included the following: • Student Teaching Agreements with Morningside College and Upper Iowa University. • Agreement with Mississippi Bend AEA for Driver Education Services. • The following policies: 801 Naming and/or Dedication of Facilities and Grounds 802 Use of School Property and Equipment 804 Building Safety Audits 900 Public/Private School Relations 900.3 Distribution of Materials in the Schools with Admin Regs 900.4R1 Use of School Facilities During School Hours – Admin Regs 900.5R1 Visitation by Students, Adults, Groups, or Agencies to the MCSD- Admin Regs 900.6 School/Business Partnership Program 900.7 Outside Resource People 900.9 Nutrition and Wellness Program • District Committee Membership of the Audit Committee and the Teacher Quality Committee. • The following Employment Recommendations New Hires – Certified Staff: Morgan Blaesing – 4th Grade Math/Science, Mulberry; Benjamin Deuerling – MHS Industrial Tech; Emilie Duran – ESL, CMS & WMS; Kristin Hazelett - .75 Art, Franklin; Katie Meyers, Family & Consumer Science, MHS; Luke Turelli – At Risk Science, Biology, Chemistry, Physics, MHS. Resignations – Schedule C: Lynn Ralston – WMS Math Curriculum Coordinator; Nathan Meineke – MHS Assistant Girls Soccer; Grant Stewart – MHS Assistant
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Baseball; Er:c Josupait – MHS Assistant Baseball; Nicholas Morgan – MHS Assistant Basketball. New Hires: Schedule C: Nathan Meineke – MHS Head Girls Soccer; Laurie Schroeder – WMS First Tech Challenge Robotics; Brendan Nagel – WMS Football; Dakotah Sommer, WMS Volleyball; Eric Yerington – WMS Yearbook; Lynette Larson – WMS ELA Department Chair; Megan Stutzel – WMS Math Department Chair. All ayes; motion carried. A motion was made by Director Dabeet and seconded by Director Bower to approve the Collective Bargaining Agreement between Muscatine Community School District and Local 1560, Council of AFSCME for the Secretarial, Clerical, Aide, and Paraeducator and the Bus Driver Units. All ayes; motion carried. Tyler Riley, Architect with FEH Design, presented the proposed plans, specifications and proposed form of contract for the MHS Physical Education Facility. A motion was made by Director Dabeet and seconded by Director Bower to approve the plans, specifications, and proposed form of contract and other estimated cost of said improvements for the MHS Physical Education Facility. Vote: six ayes with one nay (Director Mather); motion carried. A motion was made by Director Bower and seconded by Director Dabeet to approve the purchase of additional security cameras for MHS, Grant, and Madison. All ayes; motion carried. The board heard a second reading on the following policies: 701.1 Planning the Budget 701.2 Preparation of the Budget Document 701.3 Requirements of the Budget Document 701.4 Publication of the Budget 701.5 Public Review of the Budget 701.6 Budget Adoption by the Board 701.7 Budget as a Spending Plan 701.8 Transfer of Inactive Account Funds 701.9 Financial Accounting System 702.1 Local, State, and Federal Income 702.3 Educational Materials Fee (delete) 702.4 Sale of Bonds 702.5 Investments 702.6 Gifts, Grants, and Bequests 702.8 Special Assessments (delete) 703.1 Purchasing and Bidding 703.2 Requisitions/Purchase Orders 703.3 Receiving Goods and Services 703.4 Approval and Payment of Goods and Services
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703.7 Bidding Procedures for Public Improvements (delete) 703.8 Credit Card Use 704.3 Financial Report, Published 704.4 Annual Financial Statement, Published (delete) 704.6 Inventory 704.7 Intangible Assets (delete) 704.8 GASB45 705.2 Personnel Records (moving to 400 series) 705.3 Student Records (delete) 706.1 Insurance Program 708.1 School Food Program (new) 708.2 Free or Reduced Cost Meals Eligibility (new) 708.3 Vending Machines (new) 709.1 Student School Transportation Eligibility (new) 709.2 Student Transportation and Extracurricular Activities (new) 709.3 Summer School Program Transportation Service (new) The board heard a first reading on the following policies: 401.15 Personnel Records (moving from 705.3) 803 Disposal of School Equipment 805 Crisis Management and Response Plan 806.1 Buildings and Sites Long Range Planning – NEW 806.2 Buildings and Sites Surveys – NEW 806.3 Educational Specifications for Buildings and Sites – NEW 806.4 Site Acquisition – NEW 807.1 Maintenance Schedule – NEW 807.2 Requests for Improvements – NEW 807.3 Emergency Repairs – NEW 807.4 Buildings and Site Adaption for Persons with Disabilities – NEW 807.5 Vandalism – NEW 807.6 Energy Conservation – NEW 808 Lease, Sale or Disposal of School Buildings and Sites – NEW 900.1 Tobacco/Nicotine Free Environment – DELETE 900.2 Releases to News Media – Internal Unit News 900.5 Visitation by Students, Adults, Groups, or Agencies to the MCSD 900.10 News Conferences and Interviews – NEW 900.11 Live Broadcast or Videotaping – NEW 900.13 Advertising and Promoting – NEW President Drawbaugh provided the following announcements of future meetings and events: • September 26, 2017 – Progress Breakfast at 7:15 a.m. at the MCSD Administration Center • October 4, 2017 – Board/Superintendent Banquet at Mississippi Bend AEA • October 9, 2017 – Regular Meeting at 7 p.m. at City Hall • October 10, 2017 – IASB Board Orientation Workshop at Mt. Pleasant
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A motion was made by Director Wildermuth and seconded by Director Finn to adjourn the meeting. All ayes; motion carried. Time: 8:20 p.m. Tammi Drawbaugh, President Lisa Mosier Bunn, Secretary
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October 9 , 2 017 EMPLOYMENT R ECOMMENDATIONS HIRES C ERTIFIED S TAFF 2 01718 RESIGNATIONS C ERTIFIED S TAFF Trisha L atimer, S pecial E ducation, M ulberry E lementary S chool ( effective 9 /28/17) Marjorie M artel, T alented & G ifted, M cKinley E lementary S chool ( effective 9 /22/17) RESIGNATIONS S CHEDULE C
Lindsey R eed, C heer A ssistant, M HS ( effective 1 1/4/17) Matthew R ivera, G irls G olf M HS NEW H IRES S CHEDULE C
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From: Marjorie Martel
Date: Tue, Sep 19, 2017 at 11:27 AM Subject: Updated letter of resignation To: Jill Bourquin , Joelle McConnaha
Dear Jill Bourquin,Joelle McConnaha and Muscatine School District Board, Due to an overwhelming situation concerning a close family member's sudden illness,it has become necessary for me to resign my position as the GT teacher at McKinley Elementary School.I would like my resignation to become effective Friday September 22nd 2017.Thank you for your understanding and I appreciate the opportunity to work in the Muscatine School District. Sincerely, Marjorie K Martel
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--------- Forwarded message ---------From: Lindsay Reed Date: Mon, Sep 18, 2017 at 2:48 PM Subject: Letter of Resignation To: Jill Bourquin , Mike Morgan Dear Mike and Jill, Please accept this email as my official letter of resignation as the Assistant Cheerleading Coach at Muscatine High School effective at the end of the Fall season. The cheerleader's state championship performance November 4th will be my last day. Thank you so much for the opportunity to work with you and the students at MHS over the past few years. Sincerely, Lindsay Reed
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September 21, 2017 Mr. Morgan,
I would like to resign my position as MHS JV girls golf coach for the spring of 2018. It has been my honor to work with Coach Randleman and the great young ladies that have particiapted in golf. Go Muskies,
^
Matthew Rivera
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Student Teaching and Student Field Experience Agreement with Muscatine Community Schools
This agreement entered into by and between WILLIAM PENN UNIVERSITY, Oskaloosa, Iowa, and the Muscatine Community Schools defines the mutual consideration of the parties for the WILLIAM PENN UNIVERSITY program of student teaching for the time period of 2017-2018 school year. 1.0
SCOPE OF AGREEMENT
1.1
This agreement shall set forth the procedures for placement of student teachers, any termination or change of assignment, supervision, the status and authority of student teachers, and the compensation to cooperating teachers, and university appointed student teacher supervisors.
2.0
PLACEMENT OF STUDENT TEACHERS
3.0
2.1
The placement of student teachers shall be accomplished on a cooperative basis involving WILLIAM PENN UNIVERSITY and Muscatine Community Schools
2.2
Placement shall be initiated by the WILLIAM PENN UNIVERSITY Education Division, through application from each student teacher, setting out the student’s background and the type of assignment appropriate for the student’s needs.
2.3
The University reserves the right to decline the services of any given cooperating teacher.
2.4.
Muscatine Community Schools reserves the right to refuse placement of any given student teacher.
TERMINATION OR CHANGE OF ASSIGNMENT 3.1
The Education Division, at any time, may terminate or change the assignment of any student teacher. Prior to doing so, the Division Chair shall make reasonable efforts before such time to consult with all parties concerned regarding the reasons for termination or changes in assignment.
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4.0
5.0
6.0
SUPERVISION OF STUDENTS 4.1
Members of the University faculty, or specially appointed supervisors will serve as supervisors of the student teachers, in cooperation with the cooperating teachers, who guide, direct, and evaluate the students.
4.2
The student teacher shall be subject to the rules and regulations of the cooperating school system and to those established by the Education Division, as well as the Code of Ethics of the profession.
STATUS AND AUTHORITY 5.1
Student teachers shall have status and authority in accordance with Section 260.27, Code of Iowa.
5.2
Students actually engaged under the terms of this contract shall be entitled to the same protection under the provisions of Section 613A.8, Code of Iowa, as is afforded by said section to officers and employees of the school district, during the time they are so assigned.
STUDENT TEACHING ASSIGNMENTS AND COMPENSATION 6.1 6.2
WILLIAM PENN UNIVERSITY agrees to compensate the cooperating teacher in the amount of $12.50 per week for each student teaching assignment. Payment will be made at the conclusion of the student teaching period.
EXECUTED WILLIAM PENN UNIVERSITY
Bill Cox Distance Learning Placement Coordinator Education Division William Penn University Office Phone 641-673-2128 Fax: 641-673-2126 E-Mail: [email protected]
July 14, 2017 Date
Muscatine Community Schools
Superintendent or designee
_____________________________ Date
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stAmbrose University A COOPERATIVE AGREEMENT REGARDING PRE-STUDENT TEACHING PLACEMENTS AND STUDENT TEACHING
rY1
This .agreelPent entered into by and Ite~een .St. Ambrose University and Lom.-Y\un I ~ o~ \ D l S \-v1 c* (cooperatin~chool system)
LL1U 6~A.1l1U
at
tt900
54
rY\ u \ \otl.V"0:1
Av-e.v\LU., rY\ Ll5>tA. +, VlR.
-Lo-...uC\
~--, 1J, \ (address of school system) for the 2017-2018 academic year, in accordance with the Code of Iowa Rules for Practitioner Preparation Programs, sets forth the conditions which shall exist and the procedures which shall be followed in the placement of teacher education students in the classrooms of the cooperating school system. Authorized university and cooperating school system officials shall approve this agreement annually.
5
1.0
Pre-Student Teaching - Placement
1.1
St. Ambrose students, as a part of their assigned work in university courses, shall be allowed to observe/aid classrooms of the cooperating school system and to perform such functions as mutually agreed to by the professional staffs of both institutions.
1.2
The assignment of St. Ambrose students to specified buildings and teachers shall be by mutual agreement of the professional staffs of both institutions.
1.3
st. Ambrose is directed to contact: h i is/it / eoOv-,l,\-ldtc.(Principal, coordinator, superintendent, HR director, etc.) when requesting placements.
1.4
No payment shall be made to the cooperating school system for st. Ambrose students engaged in pre-student teaching observation/aid activities.
2.0
Student Teachers - Placement
2.1
The assignment of st. Ambrose student teachers to specified buildings and teachers shall be by mutual agreement of the professional staffs of both institutions.
2.2
Placement shall be initiated by the chairperson or his/her designee of the St. Ambrose Education Department. The Student Teacher Director shall provide the cooperating school system with a copy of student's application to student teach setting forth course work completed and areas of proposed certification/ licensure.
2.3
st. Ambrose reserves the right to decline the services of any proposed cooperating teacher; however, such decision shall not be based on race, creed, color, sex, national origin or disability.
3.0
Student Teaching - Time Limits
3.1
Student teachers shall, except for student teacher seminars, be on duty each day for the length of time that is required of the regular teachers. This includes required preservice and in-service workshops and after school activities such as parent teacher
k An
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To:
Muscatine School Board
From: Tom Anderson Re:
Authority to seek SBRC approval of Modified Supplemental Amounts
Date: October 9, 2017 Included in your Board Book approval to seek additional budget authority and modified supplemental amounts from the School Budget Review Committee in the area of LEP (Limited English Proficient). We would seek modified supplemental authority for LEP Allowable Costs (See next page) We are seeking $555,381 (or as determined by the Iowa Department of Education following DE audit review) in modified supplemental amount to provide 100% spending authority for school year 2016-17 actual LEP program costs. A cash reserve levy funds this request. Asking for a motion to approve administration authority to seek modified supplemental amount from the School Budget Review Committee (SBRC) for LEP Allowable Costs for 2016-2017.
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10/3/2017
Limited English Proficient Allowable Costs in Excess of Revenues and Resources Page 26
Iowa Department of Education F o r m: District:
LEP Allowable Costs 4581
School:
0000
Go
Name:
Muscatine Comm School District
LEP Allowable Cost Due Date: October 1, 2017
Update Web Address
Board minutes are required. Send a copy of the board minutes to Carla Schimelfenig or provide the web address to the minutes here: http://www.muscatine.k12.ia.us/district/board/meeting-archive/
Certified on 9/15/2017 12:18:18 PM Name Tom Anderson Title
Director of Finance and Budget
Phone 5632637223 Email
[email protected]
Program between 410 - 419 Account ID = 9 and Fund = 10 Object by Function
Salaries
Benefits
100-199
200-299
Purchased Equip Other Supplies Equip Professional rental/repair (tuition) 300-399
430-449
500599
600-699
Total
730739
1. Instruction
1XXX 923,656.20 296,666.15
2. Student Support Services
21XX
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3. Staff Support Services
22XX
0.00
0.00
5,885.00
0.00
0.00
0.00
0.00
5,885.00
4. Exec Admin
23XX
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5. Bldg Admin 24XX
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6. Business Admin
25XX
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7. O & M
26XX
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8.
27XX
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
281.16
0.00 9,402.88
<<26>> https://portal.ed.iowa.gov/Portal/web/Pages/EdInfo/SSOEdInfoLite.aspx?AppID=992&IsVisited=true
2,245.32
0.00 1,232,251.71
1/3
10/3/2017
Limited English Proficient Allowable Costs in Excess of Revenues and Resources Page 27
Transportation 9. Community 33XX Services 10. Total
0.00
0.00
0.00
923,656.20 296,666.15
6,166.16
0.00
0.00
0.00
0.00 9,402.88
2,245.32
11. Total (Line 10) 12. Weighted funding received (from October 2015 CE x FY17 DCPP) (54.34 X 6591) 13. Other resources (expenditures above that have project >0000, excluding 1112) 14. FY16 state and federal carryover 15. MAG on FY17 Application form (from SBRC application form) 16. Resources Available but unused
0.00
0.00
0.00 1,238,136.71
1,238,136.71 358,154.94
109,998.32 0.00
214,603.00 0.00
Total Resources Available (Sum Lines 682,756.26 12 thru 16) 17. Preliminary Maximum allowable request (Lines 11-Total Resources Available, if positive, otherwise zero)
555,380.45
18. Any expenditure included in the row above that is not expressly allowed by IAC (district input)
0
19. Maximum allowable request (Line 17 minus 18, if positive, otherwise zero)
555,380.45
20. Amount requested (may be less than maximum allowable)
555380.45
21. FTE of LEP students in instructional LEP program on count date (from October 16 SRI/CE)
362.00
362.00
22. FTE of LEP students in instructional LEP program at end of year (from SRI Spring 17)
425.00
425.00
23. FTE of teachers exclusively assigned to LEP additional instruction outside of regular classroom instruction. Do not include coordinator or director positions (from Fall BEDS staffing)
12.50
24. FTE of aides (including interpreters) exclusively assigned to LEP additional instruction outside of regular classroom instruction (from Fall BEDS staffing)
7.92
25. Program delivery model as reported in SRI Spring 17 Dual Language Program
0
<<27>> https://portal.ed.iowa.gov/Portal/web/Pages/EdInfo/SSOEdInfoLite.aspx?AppID=992&IsVisited=true
2/3
10/3/2017
Limited English Proficient Allowable Costs in Excess of Revenues and Resources
Sheltered Instruction
119
English as a Second Language (ESL)
306
Other Bilingual Program
0
Newcomer Program
0
Exited ELL During Year
0
Total
425
Page 28
26. Languages represented in LEP population (SRI Spring 17) Afrikaans
1
Albanian
1
Arabic
2
Burmese
1
Chinese
4
Creoles and pidgins, French-based
1
Ewe
2
French
14
Gujarati
2
Hindi
3
Italian
2
Kinyarwanda
1
Uncoded languages
31
Spanish; Castilian
356
Tamil
1
Telugu
3
27. Adult to student ratio (FTE of students served during year / total of teachers and aides FTE) (0 / 20.42)
0.00
28. LEP costs per pupil in excess of the DCPP (grand total expenditures / FTE of students served during year) (1238136.71 / 0)
0.00
29. % of LEP students from Certified Enrollment October 2016
4.78
Please contact Carla Schimelfenig by email or phone (515)242-5612 with questions regarding this form
<<28>> https://portal.ed.iowa.gov/Portal/web/Pages/EdInfo/SSOEdInfoLite.aspx?AppID=992&IsVisited=true
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Page 29
Muscatine Community School District
701. 1 and 706.1)
PLANNING THE BUDGET (combining with 701.2, 701.3, 701.4, 701.5,
Planning the budget document shall be a continuous process and shall involve long-term thought, study, and deliberation by the superintendent of schools, the Board of Directors, the administrative staff, the faculty, and the citizens of the school district. Planning shall be done in three major phases: .
The educational program and its impact upon the budget
.
The district's estimated income
.
The district's estimated expenditures
Lewis, Josie 10/28/2015 2:49 PM Comment [6]: There is a lot of duplicative information in policies 701.1-701.6. IASB recommends one document that addresses all of these areas. It is included after 707.6 as a suggestion.
Lewis, Josie 10/28/2015 12:06 PM Deleted: 0
Lisa Mosier 8/9/2017 7:32 PM Formatted: Strikethrough Lisa Mosier 8/9/2017 7:32 PM Formatted: Strikethrough Lisa Mosier 8/9/2017 7:31 PM Formatted: Strikethrough
LEG REF: Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
BUDGET PLANNING
Lewis, Josie 8/9/2017 7:32 PM
Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected. A budget for the school district is prepared annually for the board's review. The budget will include the following: • the amount of revenues to be raised by taxation; • the amount of revenues from sources other than taxation; • an itemization of the amount to be spent in each fund; and, • a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years. It is the responsibility of the to prepare the budget for review by the board prior to the April 15 deadline each year. Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for the school district. Prior to the
<<29>>
Comment [7]: IASB Proposal
Page 30
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 15. 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 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 15. 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.
LEG REF:
Approved:
It is the responsibility of the superintendent and the board secretary to bring any budget amendments necessary to the attention of the board to allow sufficient time to file the amendment with the county auditor no later than May 31 of each year. Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
4/9/90
Reviewed:
3/18/13
Revised:___________
<<30>>
Page 31
Muscatine Community School District
701. 2 PREPARATION OF THE BUDGET DOCUMENT – DELETE – Combining with 701.1, 701.3, 701.4, 701.5 an 701.6 The preparation of the formal budget shall be the responsibility of the superintendent of schools and designees. At least one month prior to budget certification, the superintendent shall present to the Board a preliminary projection of the needs of the school district for the ensuing fiscal year for discussion purposes. The proper budget form shall be prepared and presented to the Board for certification in April, but not later than April 15.
LEG REF: Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
Approved:
4/9/90
Reviewed:
7/08/13
Revised:
<<31>>
1/22/96___
Lewis, Josie 10/28/2015 12:14 PM Deleted: 0
Page 32
Muscatine Community School District
701. 3
REQUIREMENTS OF THE BUDGET DOCUMENT – DELETE – combining with 701.1, 701.2, 701.4, 701.5, 701.6
Lewis, Josie 10/28/2015 12:14 PM Deleted: 0
The budget document must include the following information: 1.
The estimated amount of income for the several funds from sources other than taxation;
2.
The amount proposed to be raised by taxation;
3.
The amount proposed to be expended in each and every fund and for each object code summary during the ensuing fiscal year;
4.
A comparison of the amounts proposed to be expended with amounts expended for like purposes during the two preceding years;
5.
Classified estimates for each particular class of proposed expenditures, showing under separate heading the amounts required, in such manner and form as prescribed by the State Board.
The budget document shall also contain a brief explanatory section to show any program changes for the ensuing year that may be responsible for changes in expenditures.
LEG REF: Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
Lewis, Josie 10/28/2015 12:13 PM Deleted: LEGAL REF: Iowa Code 24.3, 24.5, 298.1; Chapter 442
Lewis, Josie 10/28/2015 12:13 PM Deleted:
Approved:
4/9/90
Reviewed:
10/27/14
<<32>>
Revised: ____________
Page 33
Muscatine Community School District
701. 4
PUBLICATION OF THE BUDGET – DELETE – combine with 701.1, 701.2, 701.3, 701.5, 701.6
Lewis, Josie 10/28/2015 12:14 PM Deleted: 0
The Board of Directors shall adopt, for publication, an approved budget for the ensuing year. The approved budget shall be filed with the secretary of the Board at least 20 days before April 15 of each year. The Board of Directors shall cause this approved budget to be published in the legal newspaper of the school district, together with the time and place established for public review of the budget.
LEG REF:
Approved:
Lewis, Josie 10/28/2015 12:13 PM
Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
4/9/90
Reviewed:
10/27/14
Deleted: LEGAL REF: Chapter 442, 618.14
Revised:
<<33>>
1/22/96___
Iowa Code 24.9,
Page 34
Muscatine Community School District
701. 5
PUBLIC REVIEW OF THE BUDGET – DELETE – combine with 701.1, 701.2, 701.3, 701.4, 701.6 The Board of Directors shall establish and publish the time and place for public review of the budget document. This public hearing shall be held no later than April 15 of each year, and a notice of the hearing shall be published at least 10 days in advance, but no more than 20 days prior to the public hearing. The verified proof of the publication of such notice, together with the certified budget, shall be filed in the office of the county auditor and preserved by that office. No levy shall be valid unless and until such notice is published and filed.
LEG REF:
Approved:
Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
4/9/90
Reviewed:
10/27/14
Revised:
<<34>>
1/22/96___
Lewis, Josie 10/28/2015 12:14 PM Deleted: 0
Page 35
Muscatine Community School District
701. 6
BUDGET ADOPTION BY THE BOARD – DELETE – combine with 701.1, 701.2, 701.3, 701.4, 701.5 The Board of Directors shall, after the public budget hearing, adopt the final budget for the ensuing year and certify it to the levying Board. The final budget shall be certified by the president of the Board of Directors in duplicate to the county auditor no later than April 15 of each year, on forms prescribed by the state. The Board of Directors will review the draft Aid and Levy Worksheet and Tax Rate document and take any necessary actions by the date provided by the Iowa Department of Management.
LEG REF:
Approved:
Iowa Code §§ 24; 257; 279.8; 297; 298; 618.
4/9/90
Reviewed:
10/12/09
Revised:
<<35>>
8/11/14___
Lewis, Josie 10/28/2015 12:14 PM Deleted: 0
Page 36
701. 7
BUDGET AS A SPENDING PLAN
Lewis, Josie 10/28/2015 12:14 PM
The final certified budget shall be considered the authority for all expenditures to be made during the fiscal year for which the budget was adopted and certified. It is the responsibility of the superintendent to operate the school district within the budget. Any expenditure to be made that exceeds the final certified budget shall be made only in accordance with procedures specified in the Code of Iowa. The Board of Directors, upon approving an amended budget, shall file and publish it and give notice of a public hearing within 20 days after approving an amended budget.
Deleted: 0
Lewis, Josie 10/28/2015 12:19 PM Deleted: 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.
Lewis, Josie 10/28/2015 2:49 PM
LEG REF:
Comment [9]: Why does the district want to include this information?
Iowa Code § 24.9.
Lewis, Josie 10/28/2015 12:14 PM Deleted: LEGAL REF: 24.14, 442.9
Approved:
4/9/90
Reviewed:
10/27/14
Revised: _____________
Lewis, Josie 10/28/2015 12:18 PM Formatted: Tabs: -1", Left + -0.5", Left + 1", Left + 1.5", Left + 1.94", Left + 2.47", Left Lewis, Josie 10/28/2015 12:18 PM Deleted:
<<36>>
Iowa Code 24.9,
Page 37
Muscatine Community School District
701. 8
TRANSFER OF FUNDS
Lewis, Josie 10/28/2015 2:49 PM Comment [10]: Consider broadening this language.
When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by board resolution. School district monies received without a designated purpose may be transferred in this manner. School district monies received for a specific purpose or upon vote of the people may only be transferred, by board resolution when the purpose for which the monies were received has been completed. Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund. It is the responsibility of the board secretary to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.
LEG REF:
Iowa Code §§ 24.21; 21.22; 279.8; 298A.
Lewis, Josie 10/29/2015 10:38 AM Deleted: 0
Lewis, Josie 10/28/2015 12:22 PM Deleted: INACTIVE ACCOUNT
Lewis, Josie 10/28/2015 12:22 PM Deleted: When the necessity for maintaining any account has ceased to exist, and a balance remains in that account, the Board of Directors, at its annual meeting in July, shall so declare by resolution and upon such declaration shall transfer the balance to the fund or funds designated by the Board.
Lewis, Josie 10/28/2015 12:26 PM Deleted: AL
Lewis, Josie 10/28/2015 12:23 PM Deleted: Sections 24.12, 24.22
Approved:
4/9/90
Reviewed:
10/27/14
Revised: _____________
<<37>>
Page 38
Muscatine Community School District
701. 9
FINANCIAL ACCOUNTING SYSTEM
Lewis, Josie 10/28/2015 2:49 PM Comment [11]: Does the district implement GASB54?
School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education.
LEG REF:
Iowa Code §§ 257.31(4); 279.8; 297.22 – 297.25; 298A.
Lewis, Josie 10/28/2015 12:25 PM Deleted: 0
Lewis, Josie 10/28/2015 12:24 PM Deleted: The Board of Directors of this school district adopts as its system of financial accounting the Uniform Financial Accounting for Iowa School Districts and Area Education Agencies.
Lewis, Josie 10/28/2015 12:26 PM Deleted: LEGAL REF: Iowa Code Sections 11.23, 257.10, 257.18
Approved:
4/9/90
Reviewed:
7/08/13
Revised: _____________
<<38>>
Page 39
Muscatine Community School District
702.1
LOCAL, STATE, AND FEDERAL INCOME All income received by the school district shall be classified under the official accounting system and be placed in the hands of the secretary and treasurer of the Board of Directors, to be deposited in a timely manner into the official school district depository or depositories set by the Board in accordance with the laws of the state of Iowa. Revenues of the school district are received by the board treasurer. Other persons receiving revenues on behalf of the school district will promptly turn them over to the board treasurer. Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district. It is the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner. School district funds from all sources will not be used for private gain or political purposes. Tuition fees received by the school district are deposited in the general fund. The tuition fees for kindergarten through twelfth grade during the regular academic school year are set by the board based upon the superintendent's recommendation in compliance with current law. Tuition fees for summer school, driver's education and adult education are set by the board prior to the offering of the programs. The board may charge materials fees for the use or purchase of educational materials. Materials fees received by the school district are deposited in the general fund. It is the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees. Rental fees received by the school district for the rental of school district equipment or facilities are deposited in the general fund. It is the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property. Proceeds from the sale of real property are placed in the physical plant and equipment levy (PPEL) fund. The proceeds from the sale of other school district property are placed in the general fund. The board may claim exemption from the law prohibiting competition with private enterprise for the following activities: •Goods and services directly and reasonably related to the educational mission; •Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost; •Use of vehicles for charter trips offered to the public, full- or part-time, or temporary students;
<<39>>
Lewis, Josie 10/29/2015 8:00 PM Comment [12]: While this policy is acceptable, there are concerns there are areas not addressed. Please see the IASB recommended policy on this topic.
Page 40
•Goods and services which are not otherwise available in the quantity or quality required by the school district; • Telecommunications other than radio or television stations; • Sponsoring or providing facilities for fitness and recreation; • Food service and sales; and, • Sale of books, records, tapes, software, educational equipment, and supplies. It is the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.
LEG REF: owa Code §§ 12C; 23A; 257.2; 279.8; 282.2; 282.6; 282.24; 291.12; 297.9 – 297.12; 297.22; 301.1.
Lewis, Josie 10/28/2015 12:29 PM Deleted: AL
Lewis, Josie 10/28/2015 12:31 PM Deleted: I
Lewis, Josie 10/28/2015 12:29 PM Deleted: Section 291.12, Chapters 452, 453
Lewis, Josie 10/28/2015 12:30 PM Deleted:
Approved:
4/9/90
Reviewed:
11-08-10
<<40>>
Revised: ____________
Page 41
Muscatine Community School District
702.3
EDUCATIONAL MATERIALS FEE - DELETE
Lewis, Josie 10/28/2015 2:49 PM
The superintendent of schools or his/her designee shall set up the necessary regulations to administer the sale of educational supplies and materials to students of the school. These regulations shall include the methods used to determine the selling prices of items to be sold.
Comment [13]: How is this different than 702.2?
Lewis, Josie 10/28/2015 12:34 PM Deleted: 0
The Board of Directors shall approve all educational fee schedules.
LEGAL REF:
Lewis, Josie 10/28/2015 12:35 PM Deleted: Attorney General Rulings: Re: Ames Public School District, ... [1]
Approved:
4/9/90
Reviewed:
11/10/14
Revised: ____________
<<41>>
Page 42
Code No. 704.2 Page 1 of 4 DEBT MANAGEMENT POLICY DEBT LIMITS Credit Ratings The school district seeks to maintain the highest possible credit ratings for all categories of short- and long-term debt that can be achieved without compromising the delivery of services and the achievement of adopted objectives. The school district recognizes that external economic, natural, or other events may from time to time affect the creditworthiness of its debt. Nevertheless, the school district is committed to ensuring that actions within their control are prudent. Debt Limits For general obligation debt, the school district’s outstanding debt limit shall be no more than five percent (5%) of the actual value of property within the school district’s boundaries, as prescribed the Iowa constitution and statutory restrictions. For revenue debt, the school district’s goal is to provide adequate debt service coverage of at least 1.20 times the annual debt service costs. In accordance with Iowa law, the school district may not act as a conduit issuer or issue municipal securities to raise capital for revenue-generating projects where the funds generated are used by a third party (“conduit borrower”) to make payments to investors. PURPOSES AND USES OF DEBT Capital Planning To enhance creditworthiness and prudent financial management, the school district is committed to systematic capital planning, intergovernmental cooperation and coordination and long-term financial planning. Capital Financing The school district may issue long-term debt for capital projects as authorized by Iowa law, which include, but are not limited to, the costs of planning, design, land acquisition, buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment. Capitalized interest may be included in sizing any capital project debt issue. The types of debt instruments to be used by the school district include: • • • • • •
General Obligation Bonds General Obligation Capital Loan Notes Bond Anticipation Notes Revenue Anticipation Notes School Infrastructure Sales, Services and Use Tax Revenue Bonds Lease Purchase Agreements, including Certificates of Participation
Working Capital Financing The school district may issue debt for working capital for operations after cash flow analysis has determined that there is a mismatch between available cash and cash outflows. The school district shall strive to repay working capital debt by the end of the fiscal year in which the debt was incurred. A Working Capital Reserve may be included in sizing any working capital debt issue. Code No. 704.2 Page 2 of 4 DEBT MANAGEMENT POLICY Refundings Periodic reviews of all outstanding debt will be undertaken to determine if refunding opportunities exist. Refunding will be considered (within federal tax law restraints) if and when there is a net economic benefit of the <<42>>
Page 43
refunding or if the refunding is otherwise in the best interests of the school district, such as to release restrictive bond covenants which affect the operations and management of the school district. In general, advance refundings for economic savings will be undertaken when a net present value savings exceeds three percent of the refunded debt can be achieved. Current refundings, which produce a new present value savings of less than three percent will be considered on a case by case basis taking into consideration bond covenants and general conditions. Refundings with negative savings will not be considered unless there is a compelling public policy objective for doing so. DEBT STANDARDS AND STRUCTURE Length of Debt Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users. Long-term debt will not be issued for periods exceeding the useful life or average useful lives of the project or projects to be financed. All debt issued will adhere to state and federal law regarding the length of time the debt may be outstanding. Debt Structure Debt will be structured to achieve the lowest possible net cost to the school district given market conditions, the urgency of the capital project, the type of debt being issued, and the nature and type of repayment source. To the extent possible, the school district will design the repayment of its overall debt to rapidly recapture its credit capacity for future use. Generally, the school district will only issue fixed-rate debt. In very limited circumstances, the school district may issue variable rate debt, consistent with the limitations of Iowa law and upon a finding of the board that the use of fixed rate debt is not in the best interest of the school district and a statement of the reasons for the use of variable rate debt. All debt may be structured using discount, par or premium coupons, and as serial or term bonds or notes, or any combination thereof, consistent with Iowa law. The school district should utilize the coupon structure that produces the lowest True Interest Cost (TIC) taking into consideration the call option value of any callable maturities. The school district will strive to structure their debt in sinking fund installments for each debt issue that achieves, as nearly as practicable, level debt service within an issue or overall debt service within a particular classification of debt. Derivatives (including, but not limited to, interest rate swaps, caps, collars, corridors, ceiling and floor agreements, forward agreements, float agreements, or other similar financing arrangements), zero-coupon or capital appreciation bonds are not allowed to be issued consistent with State law. Decision Analysis to Issue Debt Whenever the school district is contemplating the issuance of debt, information will be developed concerning the following four categories commonly used by rating agencies assessing the school district’s credit worthiness, listed below. Debt Analysis – Debt capacity analysis; purpose for which debt is proposed to be issued; debt structure; debt burden; debt history and trends; and adequacy of debt and capital planning.Code No. 704.2 Page 3 of 4 DEBT MANAGEMENT POLICY Financial Analysis – Stability, diversity, and growth rates of tax or other revenue sources; trend in assessed valuation and collections; current budget trends; appraisal of past revenue and expenditure trends; history and longterm trends of revenues and expenditures; evidences of financial planning; adherence to GAAP; audit results; fund balance status and trends in operating and debt funds; financial monitoring systems and capabilities; and cash flow projections. <<43>>
Page 44
Governmental and Administrative Analysis – Government organization structure; location of financial responsibilities and degree of control; adequacy of basic service provision; intergovernmental cooperation/ conflict and extent of duplication; and overall planning efforts. Economic Analysis – Geographic and location advantages; population and demographic characteristics; wealth indicators; types of employment, industry and occupation; housing characteristics; new construction; evidences of industrial decline; and trend of the economy. DEBT ISSUANCE Credit Enhancement Credit enhancements (.i.e., bond insurance, etc.) may be used but only when the net debt service on the debt is reduced by more than the costs of the credit enhancement. Costs and Fees All costs and fees related to issuing the debt will be paid out of debt proceeds and allocated across all projects receiving proceeds of the debt issue. Method of Sale Generally, all school district debt will be sold through a competitive bidding process. Bids will be awarded on a TIC basis providing other bidding requirements are satisfied. The school district may sell debt using a negotiated process in extraordinary circumstances when the complexity of the issue requires specialized expertise, when the negotiated sale would result in substantial savings in time or money, or when market conditions of school district credit are unusually volatile or uncertain. Professional Service Providers The school district will retain external bond counsel for all debt issues. All debt issued by the school district will include a written opinion by bond counsel affirming that the school district is authorized to issue the debt, stating that the school district has met all Iowa constitutional and statutory requirements necessary for issuance and determining the debt’s federal income tax status. The bond counsel retained must have comprehensive municipal debt experience and a thorough understanding of Iowa law as it relates to the issuance of the particular debt. The school district will retain an independent financial advisor. The financial advisor will be responsible for structuring and preparing all offering documents for each debt issue. The financial advisor retained will have comprehensive municipal debt experience, experience with diverse financial structuring and pricing of municipal securities. The treasurer shall have the authority to periodically select other service providers (e.g., escrow agents, verification agents, trustees, arbitrage consultants, rebate specialist, etc.) as necessary to meet legal requirements and minimize net debt costs. These services can include debt restructuring services and security or escrow purchases.Code No. 704.2 Page 4 of 4 DEBT MANAGEMENT POLICY Compensation for bond counsel, financial advisor and other service providers will be as economical as possible and consistent with industry standards for the desired qualification levels. DEBT MANAGEMENT Investment of Debt Proceeds The school district shall invest all proceeds received from the issuance of debt separate from the school district’s consolidated cash pool unless otherwise specified by the authorizing bond resolution or trust indenture. Investments will be consistent with those authorized by Iowa law and the school district’s Investment Policy to maintain safety of principal and liquidity of the funds. Arbitrage and Record Keeping Compliance <<44>>
Page 45
The treasurer shall maintain a system of record-keeping, reporting and compliance procedures with respect to all federal tax requirements which are currently, or may become applicable through the lifetime of all tax-exempt or tax credit bonds. Federal tax compliance, record-keeping, reporting and compliance procedures shall include not be limited to: 1) post-issuance compliance procedures (including proper use of proceeds, timely expenditure of proceeds, proper use of bond financed property, yield restriction and rebate, and timely return filing); 2) proper maintenance of records to support federal tax compliance; 3) investments and arbitrage compliance; 4) expenditures and assets; 5) private business use; and 6) designation of primary responsibilities for federal tax compliance of all bond financings. Financial Disclosure The school district is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share comprehensible and accurate financial information. The school district is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities and Exchange Commission. The Official Statements accompanying debt issues, Annual Audits, and Continuing Disclosure statements will meet the standards articulated by the Municipal Securities Rulemaking Board (MSRB), the Government Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP) and the Internal Revenue Service (IRS). The treasurer shall be responsible for ongoing debt disclosure as required by any Continuing Disclosure Certificate for any debt issue and for maintain compliance with disclosure standards promulgated by state and federal regulatory bodies Legal Reference
Iowa Code §§ 74-76; 278.1; 298; 298A (2013).
Cross Reference:
701 704
Approved
Financial Accounting System Revenue Reviewed
Revised
<<45>>
Page 46
Muscatine Community School District
702. 4 SALE OF BONDS (replace with IASB’s sample policy per recommendation The Board of Directors shall, under legal provisions, conduct an election for authorization to issue bonds. The election, issuance, sale, receipts from the sale, and payment of bonds shall be made in accordance with the statutes of the State of Iowa. Warrants shall be issued in accordance with the provisions of the Iowa Code.
Lewis, Josie 10/29/2015 8:05 PM Comment [14]: While this policy is acceptable, there are concerns there are areas not addressed. Please consider the IASB sample policy on debt management (704.2). .
Lewis, Josie 10/28/2015 12:35 PM Deleted: 0
Lewis, Josie 10/28/2015 2:49 PM Comment [15]: Warrants are addressed in 703.5 as well.
LEG REF: Iowa Code §§ 74-76; 278.1; 298; 298A. Recommend using IASB’s sample policy on debt management.
<<46>>
Lisa Mosier 8/9/2017 7:51 PM Formatted: Not Strikethrough
Page 47
Muscatine Community School District
702. 5
INVESTMENTS
Lewis, Josie 10/28/2015 12:37 PM
School district funds in excess of current needs shall be invested in compliance with this policy. The goals of the school district's investment portfolio in order of priority are: . . .
Deleted: 0
to provide safety of the principal; to maintain the necessary liquidity to match expected liabilities; and to obtain a reasonable rate of return
In making investments, the school district shall exercise the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program. School district funds are monies of the school district, including operating funds. "Operating funds" of the school district are funds that are reasonably expected to be used during a current budget year or within fifteen months of receipt. When investing operating funds, the investments must mature within three hundred and ninety-seven days or less. When investing funds other than operating funds, the investments must mature according to the need for the funds. The Board authorizes the Director of Finance Board Treasurer to invest funds in excess of current needs in the following investments. .
Interest bearing savings, money market, and checking accounts at the school district's authorized depositories;
.
Iowa Schools Joint Investment Trust Program (ISJIT);
.
Obligations of the United States government, its agencies and instrumentalities;
.
Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions;
.
Repurchase agreements in which underlying collateral consists of investments in government securities. The school district must take delivery of the collateral either directly or through an authorized custodian. Repurchase agreements do not include reverse repurchase agreements.
<<47>>
Lewis, Josie 10/28/2015 2:49 PM Comment [16]: Board Treasurer?
Lisa Mosier 8/9/2017 8:01 PM Formatted: Strikethrough
Page 48
Approved:
10/26/92
Reviewed:
7/08/13
Revised: 4/26/99____ Muscatine Community School District
702.5(2) .
Prime bankers' acceptances that mature within two hundred seventy days and that are eligible for purchase by a federal reserve bank. At the time of purchase no more than 10 percent of the investment portfolio can be in these investments and no more than 5 percent of the investment portfolio can be invested in the securities of a single issuer;
.
Commercial paper or other short-term corporate debt that matures within two hundred seventy days and that is rated within the two highest classifications, as established by at least one of the standard rating services, with no more than 5 percent at the time of purchase placed in the second highest classification. At the time of purchase no more than 10 percent of the investment portfolio can be in these investments and no more than 5 percent of the investment portfolio can be invested in the securities of a single issuer; and
.
An open-ended management investment company registered with the federal securities exchange commission and commonly referred to as a money market mutual fund. The money market mutual funds shall use only the investments individually authorized by law for school districts.
It shall be the responsibility of the Director of Finance to oversee the investment portfolio in compliance with this policy and the law. It shall be the responsibility of the Director of Finance 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 Director of Finance shall also provide the Board with information about and verification of the outside 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 shall not be based on the performance of the investment portfolio. The treasurer is responsible for reporting to and reviewing with the board at its regular meetings the investment portfolio's performance, transaction
<<48>>
Page 49
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 will also be the responsibility of the treasurer to obtain the information necessary to ensure that the investments and the outside persons doing business with the school district meet the requirements outlined in this policy. It is the responsibility of the superintendent to deliver a copy of this policy to the school district's depositories, auditor and outside persons doing investment business with the school district. It will also be the responsibility of the superintendent, in conjunction with the treasurer, to develop a system of investment practices and internal controls over the investment practices. The investment practices are designed to prevent losses, to document the officers' and employees' responsibility for elements of the investment process and address the capability of the management.
LEG REF:
Approved:
Iowa Code §§ 11.2; 11.6; 12.62; 12B.10; 12C; 22.1; 22.14; 28E.2; 257; 279.29; 283A; 285; 502.701; 633.123 10/26/92
Reviewed:
7/08/13
Revised:
<<49>>
4/26/99____
Page 50
Muscatine Community School District
702.6
GIFTS, GRANTS, AND BEQUESTS The board believes gifts, grants, and bequests to the school district may be accepted when they will further the interests of the school district. The board will have sole authority to determine whether the gift furthers the interests of the school district. Gifts, grants, and bequests are approved by the board. If approved by the Board of Directors or designee, gifts, grants or bequests involving money, equipment or furnishings may be accepted by the school district. All gifts, grants or bequests shall be administered in accordance with the terms of the gift or bequest, and shall become the property of the school district under the control of the Board of Directors.
LEG REF:
Iowa Code §§ 279.42;565.6.
Lewis, Josie 10/28/2015 12:43 PM Deleted: AL
Lewis, Josie 10/28/2015 12:43 PM Deleted: Section
Lewis, Josie 10/28/2015 12:43 PM Deleted:
Approved:
4/9/90
Reviewed:
11/08/10
Revised: _____________
<<50>>
Page 51
Muscatine Community School District
702.8
SPECIAL ASSESSMENTS - DELETE
Lewis, Josie 10/29/2015 10:44 AM
When it is deemed necessary, the Board of Directors shall seek the advice of its attorney in cases of special assessments against the school district. The recommendations of the attorney shall be given careful consideration in formulating any recommended action of the Board of Directors in a special assessment case.
Approved:
4/9/90
Reviewed:
11/08/10
Comment [17]: It is unclear what purpose this serves. Consider deleting or modifying as appropriate.
Revised: _____________ Lisa A. Mosier 6/29/2010 8:46 AM Deleted: Muscatine Community School District
<<51>>
Page 52
703.1 PURCHASING – BIDDING (replacing old 703.1 and 703.7) The board supports economic development in Iowa, particularly in the school district community. As permitted by law, purchasing preference will be given to Iowa goods and services from locallyowned businesses located within the school district or Iowa based companies if the cost and other considerations are relatively equal and meet the required specifications. However, when spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items. Other statutory purchasing preferences will be applied as provided by law, including goals with regard to procurement from certified targeted small businesses, minority-owned businesses, and female owned businesses. Prior to August 15 of each year and after analyzing the school district's anticipated procurement level for the current fiscal year, the school board will set a goal of ten percent of the anticipated procurement level to be purchased from certified targeted small businesses. In determining the procurement level, the cost of utilities (heat, electricity, telephone and natural gas) and employees' costs will not be included. After the goal has been established, the superintendent will file the required Targeted Small Business Procurement form with the Department of Education by August 15. Goods and Services The board shall enter into goods and services contract(s) as the board deems to be in the best interest of the school district. It shall be the responsibility of the superintendent or designee to approve purchases, except those requiring board approval or as provided by in law. The superintendent may coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Joint purchases with other political subdivisions will be considered in the purchase of equipment, accessories, or attachments with an estimated cost of $50,000 or more. Purchases for goods and services shall conform to the following: • The superintendent or designee shall have the authority to authorize purchases without prior board approval and without competitive request for proposals, quotations, or bids for goods and services under $10,000. •
For goods and services costing at least $10,000 and up to $25,000, the superintendent or designee shall receive proposals, quotations, or bids for the goods and services to be purchased. The quotation process may be informal, and include written or unwritten quotations.
•
For goods and services exceeding, $25,000, the competitive request for proposal (RFP) or competitive bid process shall be used and received prior to board approval. RFPs and bids are formal, written submissions via sealed process.
In the event that only one quotation or bid is submitted, the board may proceed if the quotation or bid meets the contract award specifications. The contract award shall be based on the total cost considerations including, but not limited to the following: •
The cost of the goods and services being purchased;
•
Availability of service and/or repair;
•
The targeted small business procurement goal and other statutory purchasing preferences; and
•
Other factors deemed relevant by the board.
Purchases using federal child nutrition funds shall be made in accordance with procurement <<52>>
Page 53
procedures required by law. The thresholds and procedures related to purchases of goods and services do not apply to public improvement projects. Public Improvements The board shall enter into public improvement contract(s) as the board deems to be in the best interest of the school district. ‘Public improvement’ means “a building or construction work which is constructed under the control of a governmental entity and is paid for in whole or in part with funds of the governmental entity, including a building or improvement constructed or operated jointly with any public or private agency.” The district shall follow all requirements, timelines, and processes detailed in Iowa law related to public improvement projects. The thresholds regarding when competitive bidding or competitive quotations is required will be followed. Competitive bidding is required for public improvement contracts exceeding the minimum threshold stated in law. Competitive quotations are required for public improvement projects that exceed the minimum threshold amount stated in law, but do not exceed the minimum set for competitive bidding. The board shall approve competitive bids and competitive quotes. If the total cost of the public improvement does not warrant either competitive bidding or competitive quotations, the district may nevertheless proceed with either of these processes, if it so chooses. The award of all contracts for the public improvement shall be awarded to the lowest responsive, responsible bidder. The superintendent may develop an administrative process to implement this policy. Legal Reference:
Iowa Code §§ 26; 28E; 72.3; 73; 73A; 285; 297; 301. 261 I.A.C. 54. 281 I.A.C. 43.25.
<<53>>
Page 54
Muscatine Community School District
703.1
PURCHASING AND BIDDING – Replace with IASB Policy Language The official budget document shall be considered as the authority for all expenditures that are made during the fiscal year. The principal concern of the School Board shall be that the overall expenditure for any fiscal year shall not exceed the budgeted amount for any one fund. Categorical breakdowns within funds shall be used primarily for budget control for the current fiscal year and for future budget planning.
Lewis, Josie 10/28/2015 2:49 PM Comment [18]: IASB is currently rewriting our sample policy on this topic to clearly delineate goods and services contracts vs. public improvement projects. It will be available Dec. 1, 2015.
Lisa Mosier 8/10/2017 9:34 AM Formatted: Strikethrough
The Superintendent of Schools, or designee, shall approve all purchases made in the name of the school district except those authorized by direct action of the School Board. Competitive bids shall be required for purchase of textbooks and supplies other than from publishers in accordance with the Iowa Code. For all other purchases when the cost is in excess of $5,000 for one item or a group of related items, the administration will obtain bids or quotations, for the purpose of comparing basic costs. The award of contract shall usually be to the lowest responsible bidder meeting the specifications. The district reserves the right to enter into such contract or contracts as shall be deemed to be in the best interests of the school district. The administration will recommend to the Board from whom the purchase should be made, with reasons briefly stated whenever the recommendation is not for the lowest bid or quotation. It shall be the policy of the school district to purchase products and services from within the district community whenever justified by total cost considerations including basic cost of item(s) being purchased, availability of service and/or repair, delivery date, and related concerns. In addition, when practical, the school district shall endeavor to coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. Bids submitted for advertised materials, work, etc., shall be opened at the prescribed time published in the official notice of such call for bids. If only one bid is received, the administration may leave the bid unopened and present it to the Board with the recommendation to rebid the item(s).
Approved:
4/9/90
Reviewed:
4/23/12
Revised: ___4/9/07___
<<54>>
Lewis, Josie 10/28/2015 2:49 PM Comment [19]: This is a requirement for public improvement contracts that exceed $125,000.
Lisa Mosier 8/10/2017 9:34 AM Formatted: Strikethrough Lisa Mosier 8/10/2017 9:34 AM Formatted: Strikethrough Lewis, Josie 10/28/2015 2:49 PM Comment [20]: All this language is from the public improvement language in the Iowa Code and the board has applied it to all purchases. Is this intentional?
Lisa Mosier 8/10/2017 9:34 AM Formatted: Strikethrough Lisa Mosier 8/10/2017 9:34 AM Formatted: Strikethrough
Page 55
Muscatine Community School District
703.1(2) Bids submitted for advertised materials, work, etc., shall be opened at the prescribed time published in the official notice of such call for bids. If only one bid is received, the administration may leave the bid unopened and present it to the Board with the recommendation to rebid the item(s). Bids that are opened shall be studied prior to the next regular Board meeting and presented to the Board with recommendations from the administration. The administration will prepare estimates on all projects prior to the opening of bids. The estimate shall be included in the agenda for the Board meeting where the bids are presented for approval. Bids received later than the designated time for opening shall be returned to the sender unopened.
LEGAL REF:
Lewis, Josie 10/28/2015 12:56 PM Deleted: Iowa Code Sections 297.7, 297.8, 301.7, 301.8, 301.10, 73.1, 23.18
Approved:
4/9/90
Reviewed:
4/23/12
Revised: ___4/9/07___
<<55>>
Page 56
Muscatine Community School District
703. 2
REQUISITIONS/PURCHASE ORDERS (combining with 703.3 and 703.4) NEW TITLE: PURCHASING AND PAYING OF GOODS AND SERVICES
Lewis, Josie 10/28/2015 2:49 PM Comment [21]: Could combine with 703.3 and 703.4.
Lewis, Josie 10/28/2015 12:58 PM
REQUESITIONS AND PURCHASE ORDERS Requisitions for equipment, supplies, and services shall be made on properly authorized forms. Forms must be signed by officially designated personnel before being processed. The procurement of all supplies, equipment, and services shall begin with the issuance of an official purchase order signed by the superintendent of schools or by an authorized member of the staff. RECEIVING GOODS AND SERVICES The board authorizes the issuance payment of claims against the school district for goods and services. The board will allow the payment after the goods and services have been received and accepted in compliance with board policy. All supplies, equipment and services purchased in the name of the school district shall be cleared through the purchase order system. School personnel who receive goods or services shall notify the purchasing department when any and all items have been delivered. APPROVAL AND PAYMENT FOR GOODS AND SERVICES The Board of Directors shall issue warrants, upon audit and allowance by the Board, for all just claims against the school district for payment of freight, postage, printing, utilities, travel expenses, and other goods and services, and for payment of salaries pursuant to the terms of written contracts entered into by the Board. The Board of Directors authorizes the Secretary to issue warrants when said Board of Directors is not in session for payment of properly authorized bills and claims pursuant to the terms of written contracts entered into by the Board, but only upon duly verified bills for same filed with the Secretary. All claims and salaries for which warrants have been issued prior to audit and allowance by the Board shall be passed upon by the Board at its first meeting thereafter, and shall be entered on records in the regular minutes of the Secretary. Designated Board members shall approve vouchers by placing signatures of approval on the warrant register listing all bills, with the understanding that the vouchers be available for examination.
<<56>>
Deleted: 0
Page 57
LEG REF: Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930). Iowa Code §§ 279.8; 279.29; 279.30; 279.36; 291.12; 721.2(5). 281 I.A.C. 12.3(1). 1980 Op. Att'y Gen. 102, 160, 720. 1976 Op. Att'y Gen. 69. 1972 Op. Att'y Gen. 130, 180, 392, 456, 651. 1936 Op. Att'y Gen. 375.
Approved:
4/9/90
Reviewed:
7/9/12
Revised:
<<57>>
5/9/94___
Page 58
703.3 RECEIVING GOODS AND SERVICES – delete (combining into one with 703.2 and 703.4) The board authorizes the issuance payment of claims against the school district for goods and services. The board will allow the payment after the goods and services have been received and accepted in compliance with board policy. All supplies, equipment and services purchased in the name of the school district shall be cleared through the purchase order system. School personnel who receive goods or services shall notify the purchasing department when any and all items have been delivered. It shall be the duty of the purchasing department to certify to the accounting department the receipt of all goods and servicesLEG
REF: Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930). Iowa Code §§ 279.8; 279.29; 279.30; 279.36; 291.12; 721.2(5). 281 I.A.C. 12.3(1). 1980 Op. Att'y Gen. 102, 160, 720. 1976 Op. Att'y Gen. 69. 1972 Op. Att'y Gen. 130, 180, 392, 456, 651. 1936 Op. Att'y Gen. 375.
Approved:
4/9/90
Reviewed:
6/14/10
Revised:
<<58>>
9/20/93
Lewis, Josie 10/28/2015 12:58 PM Deleted:
... [1]
Page 59
Muscatine Community School District
703. 4
APPROVAL AND PAYMENT FOR GOODS AND SERVICES – (delete – combining into one policy with 703.2 and 703.3)
Lewis, Josie 10/28/2015 1:00 PM Deleted: 0
The Board of Directors shall issue warrants, upon audit and allowance by the Board, for all just claims against the school district for payment of freight, postage, printing, utilities, travel expenses, and other goods and services, and for payment of salaries pursuant to the terms of written contracts entered into by the Board. The Board of Directors authorizes the Secretary to issue warrants when said Board of Directors is not in session for payment of properly authorized bills and claims pursuant to the terms of written contracts entered into by the Board, but only upon duly verified bills for same filed with the Secretary. All claims and salaries for which warrants have been issued prior to audit and allowance by the Board shall be passed upon by the Board at its first meeting thereafter, and shall be entered on records in the regular minutes of the Secretary. Designated Board members shall approve vouchers by placing signatures of approval on the warrant register listing all bills, with the understanding that the vouchers be available for examination.
LEG REF: Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930). Iowa Code §§ 279.8; 279.29; 279.30; 279.36; 291.12; 721.2(5). 281 I.A.C. 12.3(1). 1980 Op. Att'y Gen. 102, 160, 720. 1976 Op. Att'y Gen. 69. 1972 Op. Att'y Gen. 130, 180, 392, 456, 651. 1936 Op. Att'y Gen. 375.
Approved:
8/14/89
Reviewed:
07/09/12
<<59>>
Revised:
10/23/00__
Lewis, Josie 10/28/2015 1:02 PM Deleted: AL
Lewis, Josie 10/28/2015 12:59 PM Deleted: Iowa Code Sections 279.36, 291.8, 291.12, 279.30
Page 60
Muscatine Community School District
703. 7 BIDDING PROCEDURES FOR PUBLIC IMPROVEMENTS – DELETE – use IASB Policy on Purchasing – Bidding (will also take the place of 703.1 Purchasing and Bidding
Lewis, Josie 10/28/2015 2:49 PM
If the estimated cost, as determined by a State of Iowa registered engineer or a State of Iowa licensed architect, of a public improvement is in excess of $130,000 or the competitive bid threshold set by Iowa Code Chapter 26 whichever is greater, plans and specifications shall be prepared for formal bidding purposes.
Lewis, Josie 10/28/2015 1:09 PM
The plans and specifications, as prepared by a State of Iowa registered engineer or State of Iowa licensed architect, shall be approved by the Board of Education. The Board of Education shall also set a date and time for a public hearing to receive and open bids for said improvement.
Comment [22]: IASB is currently rewriting our sample policy on this topic to clearly delineate goods and services contracts vs. public improvement projects. It will be available Dec. 1, 2015. Deleted: 0
Lisa Mosier 8/10/2017 9:32 AM Formatted: Strikethrough
A “Notice of Letting” or “Advertisement for Bids” shall be published not less than 4 days, but not more than 45 days before the date set for receiving bids. The “Advertisement for Bids” shall be published in the newspaper of general circulation within the district. The “Advertisement for Bids” shall include the time and place for receiving sealed proposals, the general nature of the project, a statement of the requirement for a sealed bid security and the amount of said security, and date and time the proposals shall be opened, and in general terms, when the work must be commenced and completed. The Board shall also set a date and time for a public hearing to receive comments on the plans, specifications, form of contract and estimated cost of the project. Following the public hearing, the Board of Education shall make a decision on the project and make possible Award of Contract. The “Notice of Public Hearing” shall be published more than 4 days, but not more than 20 days before the public hearing. The “Notice of Public Hearing” shall be published in the newspaper of general circulation within the district. Award of Contract shall be made to the lowest, responsive, responsible Bidder. The Board of Education shall by resolution award the contract to the bidder submitting the lowest, responsive, responsible bid or may reject all bids received, fix a new date for receiving bids and order publication of a new notice to bidders. If the engineered cost, as determined by a State of Iowa registered engineer or a State of Iowa licensed architect, of a public improvement is greater than $50,000 and less then $130,000 or within the competitive quotation threshold for schools with less than 50,000 population set by Iowa Code Chapter 26 whichever is greater, the school district shall make a good faith effort to obtain quotes from at least two contactors regularly engaged in such work.
Approved:
4/9/07
Reviewed:
4/23/12
Revised: ____03/18/13______
<<60>>
Lisa Mosier 8/10/2017 9:32 AM Formatted: Strikethrough
Page 61
Muscatine Community School District 703.7(2) The school district shall provide a general description of the work, including plans and specifications prepared by a State of Iowa registered engineer or State of Iowa licensed architect, and provide the opportunity to inspect the work site. In the quote, the contractor shall provide the price for labor, materials, equipment and supplies. The district shall designate the time, date, place and manner for filing quotations, which may be received by mail, facsimile, or electronic mail. Approved quotations shall be recorded in meeting minutes and quotations approved outside a meeting of the Board of Education shall be included in the minute of the next meeting of the Board of Education. The contract shall be awarded to the contractor submitting the lowest, responsive, responsible quotation or the district shall reject all quotations. If the project is less than $50,000 or the minimum competitive quotation threshold for schools with less than 50,000 population as set by Iowa Code Chapter 26 whichever is greater or if the work is deemed emergency in nature, or is repair or maintenance work performed by school district employees, no formal quotations or bidding procedure is required. The “Estimate of Cost” of a public improvement shall include the cost of labor, materials, equipment and supplies, but excluding architectural or engineering design services or inspection. A “Public Improvement” is a building or construction work which is constructed under the control of the school district and is paid for in whole or in part with funds of a governmental entity. “Repair or Maintenance” work is the preservation of a public facility so that it remains in sound and proper condition, including minor replacements and additions as necessary to restore the public facility to it’s original condition with the same design. RE:
Approved:
Iowa Code Chapter 38, Sections 38.1(3), 38.1(4), 38.2(3), 38.14(2)(e), 38.2(1), 38.3(1), 38.7, 38.9(1), 38.12, 38.13(3)(a), 38.14(3)(b) Iowa Code Chapter 362, Section 362.3
4/9/07
Reviewed:
4/23/12
Revised: ____03/18/13______
<<61>>
Page 62
Muscatine Community School District
703. 8
CREDIT CARD USE POLICY
Lewis, Josie 10/28/2015 1:11 PM
District credit cards may only be used for the actual and necessary expenses incurred in the performance of work-related duties. Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to, fuel for school district transportation vehicles used for transporting students to and from school and for schoolsponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the performance of their duties.
Deleted: 0
Employees shall not charge any personal expenses to the district credit card. Charging personal expenses to a district credit card may be grounds for discipline. Authorized staff using a school district credit card must submit a detailed receipt in addition to a credit card receipt indicating the date, purpose and nature of the expense for each claim item. Failure to provide a proper receipt will make the employee responsible for expenses incurred. Those expenses must be reimbursed to the school district no later than ten working days following use of the school district’s card. In exceptional circumstances, the superintendent or board may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances shall be maintained as part of the school district’s record of the claim. It is the responsibility of the Superintendent or designee to determine whether the school district credit 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 card used by the superintendent and the board is for appropriate school business. The superintendent or designee is responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit card. The administrative regulations will include the appropriate forms to be filed for obtaining a credit card. LEG REF:
Approved:
Iowa Constitution, Art. III, § 31. Iowa Code §§ 279.8, .29, .30 (2013). 281 I.A.C. 12.3(1). 12/10/07
Reviewed:
10/14/13
Revised:
Lewis, Josie 10/28/2015 2:49 PM Comment [23]: Does the district have these?
Lewis, Josie 10/28/2015 1:55 PM Deleted: AL
Lewis, Josie 10/28/2015 1:55 PM Deleted: ERENCE
Lewis, Josie 10/28/2015 1:55 PM Deleted: Iowa Code Section 279.8
<<62>>
... [1]
Page 63
Muscatine Community School District
704. 3
FINANCIAL REPORT, PUBLISHED
Lewis, Josie 10/28/2015 2:06 PM
The Board of Directors shall publish monthly, in the newspaper designated as a newspaper for official publication the schedule of bills and claims against the district. Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as a newspaper for official publication.
Deleted: 0
Lewis, Josie 10/28/2015 2:02 PM Deleted: at least one newspaper published in the district,
It is the responsibility of the board secretary to publish these reports in a timely manner
LEG REF:
Iowa Code §§ 279.35; 279.36; 618. 1952 Op. Att'y Gen. 133.
Lewis, Josie 10/28/2015 2:07 PM Deleted: AL
Lewis, Josie 10/28/2015 2:03 PM Deleted: Section
Lewis, Josie 10/28/2015 2:03 PM Deleted: 4
Approved:
4/9/90
Reviewed:
10/14/13
<<63>>
Revised: __________
Page 64
Muscatine Community School District
704. 4
ANNUAL FINANCIAL STATEMENT – PUBLISHED - DELETE The Board of Directors shall cause to have published, as soon as possible following the annual meeting of each year and in at least one newspaper in the district, a summarized statement verified by affidavit of the Secretary of the Board showing the receipts and disbursements of all funds for the preceding fiscal year. Annual payroll disbursements shall be included in this publication, listing total annual payments to each individual.
Lewis, Josie 10/28/2015 2:06 PM Deleted: 0
Lisa Mosier 8/9/2017 8:15 PM Deleted: -
Lewis, Josie 10/28/2015 2:49 PM Comment [28]: Could this be combined with 704.3?
LEG REF:
Iowa Code Sections 279.32; 279.33.
Lewis, Josie 10/28/2015 2:07 PM Deleted: AL
Lewis, Josie 10/28/2015 2:05 PM Deleted: - 279.34
Approved:
4/9/90
Reviewed:
10/22/12
Revised:_______________
<<64>>
Page 65
Muscatine Community School District
704. 6
INVENTORY – REPLACE WITH CAPITAL ASSETS POLICY An annual inventory of all furniture and other equipment shall be maintained under the supervision of the superintendent of schools or designee. Items of equipment that are not consumable shall be included in the annual inventory. A physical inventory compared to accounting records of purchases and disposals will be the method in which we do our inventory. Equipment will include all identified items that: have a historical cost of $250 or more; lasts more than one year; will be repaired rather than replaced; and the cost of tracking the item is a small percentage of the item’s cost.
The threshold to determine if an item is a capital asset will be $2,500. Capital assets include land, buildings, land improvements, building improvements, vehicles, technology equipment, other equipment and furniture and construction in progress. If the item is a capital asset, we will use the following accounting procedures:
Approved:
a)
For all capital assets, the method of depreciation will be straight line; one-half year in year of acquisition and one-half year in year of disposal. Land and construction in progress will not be depreciated.
b)
The useful life of the asset will vary depending on the asset, but we will use federal/state recommendations
c)
The salvage value of the assets being depreciated will be $0
d)
We will dispose of the assets according to Iowa Code
e)
A determination of functionality will be determined for each asset in order to allocate depreciation
f)
If an asset was purchased with federal money, the federal requirement will be adhered to, if different from our procedures
4/9/90
Reviewed:
3/18/13
Revised:
<<65>>
2/10/03__
Lewis, Josie 10/29/2015 8:12 PM Comment [27]: Is this the same as the capital assets policy?
Lewis, Josie 10/28/2015 2:08 PM Deleted: 0
Lisa Mosier 8/10/2017 9:48 AM Formatted: Strikethrough
Muscatine Community School District
704.7
Page 66
Intangible Assets – REPLACE WITH CAPITAL ASSETS POLICY Identifiable An intangible asset should be recognized in the statement of net assets only if it is identifiable which means the asset is either: a) separable (i.e. it can be separated/divided from the government and sold, transferred, licensed, rented or exchanged) or b) arose from contractual or other legal rights, regardless of whether those rights are transferable or separable. Criteria GASB Statement 51 defines intangible assets as assets that are identifiable and possess all of the following characteristics: • lack of physical substance, • nonfinancial nature (not in monetary form like cash or investment securities) and • initial useful life extending beyond a single reporting period. Examples of intangible assets include easements, land use rights (i.e. water rights, timber rights and mineral rights), patents, trademarks and copyrights. In addition, intangible assets include computer software that is purchased, licensed or internally generated (including websites) as well as outlays associated with an internally generated modification of computer software. Intangible assets can be purchased or licensed, acquired through nonexchange transactions or internally generated. All intangible assets subject to the provisions of GASB Statement 51 should be classified as capital assets. Accordingly, existing authoritative guidance related to the accounting and financial reporting for capital assets (i.e. recognition, measurement, presentation, disclosure, etc.) should be applied to intangible assets as applicable. Exclusions GASB Statement 51 applies to all intangible assets except: (a) assets acquired or created primarily for purposes of directly obtaining income or profit (these intangible assets should be considered investments), (b) assets from capital lease transactions reported by lessees, except licensing agreements to lease commercially available computer software, and (c) goodwill created through the combination of a government and another entity.
Approved 10/25/10
Reviewed:
Revised:
<<66>>
Lisa Mosier 8/10/2017 9:48 AM Formatted: Strikethrough
704.7 (2)
Muscatine Community School District
Intangible Assets
Threshold for Capitalization The establishment of an intangible asset capitalization threshold policy has been recommended by the County Finance Committee and adapted for LEAs and AEAs. The policy should be approved by the Board of Education. The threshold is to be consistently applied by all departments and offices of the District for financial reporting purposes. All intangible assets at or above $200,000 must be reported for the audit and Certified Annual Report (CAR), all other intangible assets are excluded. Measurement/Recognition Effective July 1, 2009, intangible assets exceeding the District’s threshold should be recorded at actual historical cost. For business-type activities and enterprise funds capitalized interest and ancillary charges, if any, should be included in the historical cost. Only direct costs will be capitalized (indirect costs will not be included). Intangible assets received in a nonexchange transaction (i.e. donated) are to be recorded at their estimated fair value at the time of acquisition. Ø The fair value of an asset is the amount at which the asset could be exchanged in a current transaction between willing parties, other than in forced or liquidation sale. Therefore, it would be inappropriate to arbitrarily assign a nominal value to a donated intangible asset without applying a rational technique to estimate its fair value. The threshold for intangible assets applies to individual assets and it is not acceptable to account for items in aggregate to meet the threshold limitations. For internally generated intangible assets (see next page), outlays incurred by the government’s personnel, or by a third-party contractor on behalf of the government, for development of internally generated intangible assets should be capitalized. For internally generated computer software, outlays incurred during the application development stage (see next page) will be capitalized if they exceed the threshold. These outlays include the initial purchase of the computer software/license and modifications made to the software before it is placed into operation. The initial purchase of the software/license and modifications made should be analyzed separately for capitalization purposes (do not aggregate).
Approved 10/25/10
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704.7 (3)
Muscatine Community School District Intangible Assets Ø Costs incurred prior to July 1, 2009, for internally generated computer software projects in the application development stage will not be capitalized. However, costs incurred July 1, 2009 and beyond, for these projects will be capitalized if exceeding the District’s threshold. Computer software licenses purchased/renewed will not be aggregated. Each individual license purchased/renewed will be measured against the District’s threshold and the useful life must extend beyond a single reporting period in order for the license to be capitalized. Internally Generated Intangible Assets Internally generated intangible assets are created or produced by the government or an entity contracted by the government, or they are acquired from a third party but require more than minimal incremental effort on the part of the government to begin to achieve their expected level of service capacity. Outlays related to the development of an internally generated intangible asset that is identifiable should be capitalized only upon the occurrence of all three of the following: Specified-Conditions Criteria a) b) c)
Determination of the specific objective of the project and the nature of the service capacity that is expected to be provided by the intangible asset upon completion of the project. Demonstration of the technical or technological feasibility for completing the project so that the intangible asset will provide its expected service capacity. Demonstration of the current intention, ability, and presence of effort to complete or, in the case of a multiyear project, continue development of the intangible asset.
Only outlays incurred subsequent to meeting the above criteria should be capitalized; outlays incurred prior to this point should be expensed. Internally Generated Computer Software Computer software is considered internally generated if it is developed in-house by the government’s personnel or by a third-party contractor on behalf of the government. Commercially available software that is purchased or licensed by the government and modified using more than minimal incremental effort before being put into operation should be considered internally generated. Approved 10/25/10
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The development and installation of internally generated computer software can be grouped into three stages:
704.7 (4)
Intangible Assets •
Preliminary Project Stage: involves conceptual formulation and evaluation of alternatives, determination of the existence of needed technology and final selection of alternatives for development of the software. Expense all outlays in this stage.
•
Application Development Stage: includes the design of the chosen path (i.e. software configuration, software interfaces), coding, installation to hardware, and testing. Data conversion activities could be included in this phase if those activities are deemed necessary to make the software operational. Capitalize all outlays incurred during this stage once the Specified-Conditions Criteria are met. (Note: the Specified-Conditions Criteria are considered met when the Preliminary Project Stage is complete and management authorizes/commits to funding the project.) Capitalization should cease when the computer software is substantially complete and operational.
•
Post-Implementation/Operation Stage: includes application training and software maintenance. Data conversion activities would be included in this stage if not deemed necessary to make the software operational. Expense all outlays in this stage.
Outlays associated with an internally generated modification of computer software that is already in operation should be capitalized if the modification results in any of the following: a) increase in functionality of the software (able to perform tasks that it was previously incapable of performing), b) increase in efficiency of the software (increase in level of service provided without the ability to perform additional tasks) or c) extension of the estimated useful life.
If the modification does not result in any of the three outcomes, the modification should be considered maintenance and expensed accordingly. Amortization (Use Straight-Line Method) The useful life of an intangible asset that arises from contractual or other legal rights should not exceed the period to which the service capacity of the asset is limited by those contractual or legal provisions. Contract renewal periods may be considered in determining the useful life of the intangible asset if there is evidence the government will seek and be able to achieve renewal and the anticipated outlay for renewal is nominal in relation to the level of service capacity obtained. Approved 10/25/10
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If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of an intangible asset, then the intangible asset should be considered to have an indefinite useful life and no amortization should be recorded. A useful life that must be estimated does not mean indefinite useful life. Impairment
704.7 (5)
Intangible Assets If changes in factors and conditions result in the useful life of an intangible asset no longer being indefinite, the asset should be tested for impairment because a change in the expected duration of use of the asset has occurred. The carrying value of the intangible asset, if any, following the recognition of any impairment loss should be amortized in subsequent reporting periods over the remaining estimated useful life of the asset. A common indicator of impairment for internally generated intangible assets is development stoppage, such as stoppage of development of computer software due to changes in the priorities of management. Retroactive Reporting The District will not retroactively report the following intangible assets: 1) Those considered to have indefinite useful lives as of June 30, 2009. 2) Those that would be considered internally generated as of June 30, 2009. 3) Costs incurred prior to July 1, 2009, for internally generated computer software projects in the application development stage will not be capitalized. However, costs incurred July 1, 2009 and beyond, for these projects will be capitalized if exceeding the District’s threshold. Intangible assets (and related amortization) requiring retroactive reporting (for the period July 1, 1980 through June 30, 2009) will be reported at actual historical cost. This includes purchased software that is still in use, even if fully amortized as of June 30, 2009. [Note: Phase 3 districts are not required to retroactively report any intangible assets.]
NOTE: If actual historical cost cannot be determined for these intangible assets due to lack of sufficient records, estimated historical cost will be used. Miscellaneous This policy must be applied 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 intangible asset and amortization to avoid reporting. Approved 10/25/10 Reviewed: Revised:
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Muscatine Community School District When intangible assets are sold or disposed of, it is necessary to calculate and report a gain or loss in the statement of activities. The gain/loss is calculated by subtracting the net book value (historical cost less any accumulated amortization) from the net amount realized on the sale or disposal.
Approved 10/25/10
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Code No. 704.6
704.6 CAPITAL ASSETS
The school district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law; to improve the school 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 (i.e. governmental activities and business type activities) and the proprietary fund financial statements. Capital assets reported include school district buildings, construction in progress, building improvements, land and machinery and equipment. Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $25,000, (except machinery and equipment which is $5,000). The Federal regulations governing school lunch programs require capital assets attributable to the school lunch 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 (see schedule at end of policy). All intangible assets with a purchase price equal to or greater than $50,000 with 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. Phase III districts, as determined under GASB 34, will not retroactively report intangible assets. If actual historical cost cannot be determined for intangible assets due to lack of sufficient records, estimated historical cost will be used. 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.
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704.6 CAPITAL ASSETS – ADMINISTRATIVE REGULATIONS Fixed assets with the exception of land will be depreciated over the useful life of each fixed asset per the schedule listed below. Useful Life Class Description Building & Building Construction Costs 50 years Building Improvements 20 years Bleachers/Track/Tennis Courts
20 years
Site Improvements
15 years
Athletic and Sports Equipment
10 years
Playground Equipment
15 years
Office Machines and Devices
5 years
Machinery, Furniture & Equipment
15 years
Technology Equipment
5 years
Musical Instruments
10 years
Uniforms
10 years
Licensed Vehicles - Bus
7 years
Licensed Vehicles – Other
5 Years
Nutrition Fund
12 Years
For Governmental Fund fixed assets, the straight-line, actual month method of depreciation will be used. For School Nutrition Fund fixed assets, the straight-line depreciation method will be used and assets will be depreciated a full year in the year of acquisition if owned by the district for ½ of the fiscal year or more. No depreciation will be taken in the year of acquisition if owned by the district less than ½ of the fiscal year. The capital assets management system must be updated monthly to account for the addition/acquisition, disposal, relocation/transfer of capital assets. It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year. It is the responsibility of the superintendent or designee 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.
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704.8
Muscatine Community School District GASB 54 Fund Balance Reporting and Governmental Fund Type Definitions use IASB’s recommended policy below
Inasmuch as GASB 54, Fund Balance Reporting and Governmental Fund Type Definitions, which establishes accounting and financial reporting standards for all governments that report governmental funds requires the District to disclose certain requirements, the District identifies the following as District operating policy. The fund balance identified as ‘committed fund balance’ will be determined by the Board of Directors and will require formal board action. An identified committed fund balance should be for a specific purpose pursuant to constraints imposed by the formal action of the Board of Directors. The Board of Directors will take action to ‘commit’ a fund balance prior to year-end (June 30) of the year the original committed amount is determined. The exact amount of the committed balance may be determined after the year-end; however, in compliance with GASB 54 the intended committed purpose must be identified, prior to year-end (June 30). In the event that a committed fund balance is identified subsequent to year-end (June 30), the amount will be reflected on the balance sheet as assigned for that year. The committed amounts cannot be used for any other purpose unless the Board of Education at a public meeting by formal action makes changes or rescind the committed balance. The Board of Directors authorizes the Director of Finance or its designee to assign amounts to a specific purpose in compliance with GASB 54. An assigned Fund Balance should be reported for constraints by the District’s intent to be used for specific purpose, but are not restricted or committed. In accordance with the GASB 54 the District identifies that when an expenditure is incurred, it is applied to the highest level of classification of fund balance and then subsequently applied to honor constraints on the specific purposes for which amounts in those fund balances can be spent. GOVERNMENTAL ACCOUNTING PRACTICES AND REGULATIONS School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education. As advised by the school district's auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmental accounting standards. In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance - restricted, committed, assigned, and unassigned - while honoring constraints on the specific purposes for which amounts in those fund balances can be spent. A formal board action
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Lewis, Josie 10/29/2015 8:13 PM Comment [30]: Under review by IASB Finance Team
Muscatine Community School District
is required to establish, modify and or rescind a committed fund balance. The resolution will state the exact dollar amount. In the event, the board chooses to make changes or rescind the committed fund balance, formal board action is required.
The Board authorizes the Director of Finance or designee to assign amounts to a specific purpose in compliance with GASB 54. An 'assigned fund balance' should also be reported in the order of spending unrestricted resources, but is not restricted or committed. It is the responsibility of the superintendent to develop administrative regulations implementing this policy. It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations. Note: This policy is an optional policy. Should the board not adopt a policy implementing GASB54, the default is to reduce - committed, assigned and unassigned fund balances - in that order. Adoption of a policy gives boards the ability to have greater control over their fund balances. Legal Reference: Approved 07/11/11
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Muscatine Community School District
705.2 RECORDS
PERSONNEL RECORDS – move to 400 series – 401.15 PERSONNEL
All personnel employment records shall be kept and preserved by the secretary of the Board, and shall be housed in the administrative offices of the school district. The Board secretary shall be the School Board's authorized deputy of the records. The secretary of the Board shall not be required to preserve personnel records permanently, but is authorized, after microfilming them, to destroy by burning or shredding any records that have been in his/her custody for three years. A properly authenticated reproduction of any microfilmed records meets the same legal requirements as the original record. The records will include, but not be limited to, records necessary for the daily administration of the school district, salary records, evaluations, application for employment, references, and other items needed to carry out board policy. Employee personnel files are school district records and are considered confidential records and therefore are not generally open to public inspection or accessibility. Only in certain limited instances, when the employee has given a signed consent, will employee personnel records be accessible to individuals other than the employee or authorized school officials. Employees may have access to their personnel files, with the exception of letters of reference, and copy items from their personnel files at a time mutually agreed upon between the superintendent and the employee. The school district may charge a reasonable fee for each copy made. Employees, however, will not be allowed access to the employment references written on behalf of the employee. Board members will generally only have access to an employee's file when it is necessary because of an employee related matter before the board.
LEG REF:
Iowa Code §§ 20; 21; 22; 91B
Approved:
4/9/90
Reviewed:
6/14/10
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705.3
STUDENT RECORDS
- delete
Lewis, Josie 10/28/2015 2:49 PM
The superintendent or designee shall initiate and maintain a complete individual permanent record for each student. The superintendent shall have the care and custody of all student records. All permanent records of students are to be preserved, either in original form, on microfilm or other forms of electronic media.
LEG REF:
No Child Left Behind, Title IX, Sec. 9528, P.L.107-110. USA Patriot Act, Sec. 507, P.L. 107-56. 20 U.S.C. § 1232g, 1415. 34 C.F.R. Pt. 99, 300, .610 et seq. Iowa Code §§ 22; 279.9B, 280.24; 280.25; 622.10. 281 I.A.C. 12.3(4); 41. 1980 Op. Att'y Gen. 720, 825.
Comment [33]: How is this information different than the content in 506.1 and 603.3? Could these policies be combined and this one eliminated? Those policies contain much more substantive information.
Lewis, Josie 10/28/2015 2:22 PM Deleted: AL
Lewis, Josie 10/28/2015 2:49 PM Comment [34]: Correspond to the content in 603.3.
Lewis, Josie 10/28/2015 2:21 PM Deleted: Family Education Rights and Privacy Act of 1974
Lisa A. Mosier 6/29/2010 9:29 AM
Approved:
4/9/90
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6/14/10
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Lisa A. Mosier 6/29/2010 9:31 AM
706.1
Deleted: Muscatine Community School District
INSURANCE PROGRAM
Lewis, Josie 10/29/2015 10:49 AM
The Board of Directors shall maintain a comprehensive insurance program that will provide adequate coverage against major types of risk, loss, or damage, as well as legal liability and dishonesty. The board will purchase insurance at replacement values, when possible, after reviewing the costs and availability of such insurance.
Comment [35]: Review with insurance provider and make sure the coverage types and amounts are appropriate.
A private appraisal agency may be retained upon the recommendation of the superintendent of schools for inventory and appraisal value services, to enable the Board of Directors to maintain a comprehensive insurance program. The insurable value of all buildings owned by the school corporation shall be maintained and shall be updated annually. Administration of the insurance program, making recommendations for additional insurance coverage, placing the insurance coverage and loss prevention activities is the responsibility of the superintendent. The (superintendent/capital assets manager) is responsible for maintaining the capital assets management system, processing claims and maintaining loss records.
LEG REF:
Iowa Code §§ 20.9; 85.2; 279.12; 279.28; 285.5(6); 285.10(6); 296.7; 298A; 517A.1; 670.7. 1974 Op. Att'y Gen. 171. 1972 Op. Att'y Gen. 676.
Lewis, Josie 10/28/2015 2:28 PM Deleted: AL
Lewis, Josie 10/28/2015 2:27 PM Deleted: Iowa Occupational Safety and Health Act ... [1]
Lisa A. Mosier 6/29/2010 9:30 AM Formatted: Indent: Left: 1.5"
Approved:
4/9/90
Reviewed:
6/14/10
Revised:
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708.1
SCHOOL FOOD PROGRAM - NEW
The school district will operate a school lunch and breakfast program in each attendance center. The school food program services will include lunch through participation in the National School Lunch Program and breakfast through the National School Breakfast program for students during the school day. Students may bring their lunches from home and purchase milk to accompany their meal. School food service facilities are provided to serve students and employees when school is in session and during school-related activities. They may also be used under the supervision of the Supervisor or designee for food service to employee groups, parent-teacher meetings, civic organizations meeting for the purpose of better understanding the schools, and senior citizens in accordance with board policy. There may be times that a food service staff member will be required to be present, which would require an additional fee for labor cost. The school food program is operated on a nonprofit basis. The revenues of the school food program will be used only for paying the regular operating costs of the school food program. Supplies of the school food program will only be used for the school food program. The board will set, and periodically review, the prices for school lunches, breakfast and special milk programs. It is the responsibility of the superintendent to make a recommendation regarding the prices of school lunch, breakfast and milk. It is the responsibility of the Food Service Supervisor to administer the program and to cooperate with the superintendent and/or designee for the proper functioning of the school food program.
LEG REF:
42 U.S.C. §§ 1751 et seq. 7 C.F.R. Pt. 210 et seq. Iowa Code § 283A. 281 I.A.C. 58.
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708.2
FREE OR REDUCED COST MEALS ELIGIBILITY - NEW
Students enrolled and attending school in the school district, who are unable to afford the special milk program, the cost or a portion of the cost of school lunch and breakfast will be provided the school food program services at no cost or at a reduced cost. It is the responsibility of the Food Service Administrative Office to determine if a student qualifies for free or reduced cost school food services. Students, whom the principal believes are improperly nourished, will contact the Food Service Supervisor and will not be denied the school food program services simply because the paperwork has not been completed. Employees, students and others will be required to pay for meals consumed. It is the responsibility of the superintendent or designee to develop administrative regulations for implementing this policy.
LEG REF:
42 U.S.C. §§ 1751 et seq. 7 C.F.R. Pt. 210 et seq. Iowa Code § 283A . 281 I.A.C. 58.
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708.3
VENDING MACHINES - NEW Food and beverages sold for purchase by students from midnight until one ½ hour after school dismissal during the school day and food served or purchased for other than special circumstances will be approved by the superintendent or designee. Vending machines in the school building are the responsibility of the building principal or designee. Purchases for district the vending machines will be approved prior to being sold by the Food Service Supervisor or designee and will reflect the guidelines in the Wellness policy. It is the responsibility of the superintendent or designee to develop administrative regulations for the use of vending machines and other sales of food to students.
LEG REF:
42 U.S.C. §§ 1751 et seq. 7 C.F.R. Pt. 210 et seq. Iowa Code § 283A . 281 I.A.C. 58.
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709.1
STUDENT SCHOOL TRANSPORTATION ELIGIBILITY Elementary and middle school students living more than two miles from their designated school attendance centers and high school students living more than three miles from their designated attendance centers are entitled to transportation to and from their attendance center at the expense of the school district. Transportation of students who require special education services will generally be provided as for other students, when appropriate. Specialized transportation of a student to and from a special education instructional service is a function of that service and, therefore, an appropriate expenditure of special education instructional funds generated through the weighting plan. Transportation of a student to and from a special education support service is a function of that service, and is specified in the individualized education program (IEP) or the individualized family service plan (IFSP). When the IEP or IFSP team determines that unique transportation arrangements are required and the arrangements are specified in the IEP or IFSP, the school district will provide one or more of the following transportation arrangements for instructional services and the AEA for support services: •Transportation from the student's residence to the location of the special education and back to the student's residence, or child care placement for students below the age of six. •Special assistance or adaptations in getting the student to and from and on and off the vehicle, en route to and from the special education. •Reimbursement of the actual costs of transportation when by mutual agreement the parents provide transportation for the student to and from the special education. The school district is not required to provide reimbursement to parents who elect to provide transportation in lieu of agency-provided transportation. A student may be required, at the board's discretion, to meet a school vehicle without reimbursement up to three-fourths of a mile. The board may require the parent to transport their children up to two miles to connect with school bus vehicles at the expense of the school district when conditions deem it advisable. It is within the discretion of the board to determine such conditions. Parents of students who live where transportation by bus is impracticable or unavailable may be required to furnish transportation to and from the designated attendance center at the expense of the school district. Parents, who transport their children at the expense of the school district, are reimbursed at the rate per mile set by the state. Transportation arrangements made by agreement with a neighboring school district will follow the terms of the agreement. Students, who choose to attend a school in a school district other than their resident school district, will provide transportation to and from the school at their own expense.
LEG REF:
20 U.S.C. §§ 1401, 1701 et seq. 34 C.F.R. Pt. 300 et seq. Iowa Code §§ 256B.4; 285; 321. 281 I.A.C. 41.412.
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Approved: 709.2
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STUDENT TRANSPORTATION FOR EXTRACURRICULAR ACTIVITIES The board in its discretion may provide school district transportation for extracurricular activities including, but not limited to, transporting student participants and other students to and from extracurricular events. Students participating or attending extracurricular events, other than those held at the school district facilities, may be transported to the extracurricular event by school district transportation vehicles or by another means approved by the superintendent. Students, who are provided transportation in school district transportation vehicles for extracurricular events, will ride both to and from the event in the school vehicle unless arrangements have been made with the building principal prior to the event. A student's parent may personally appear and request to transport the student home from a school-sponsored event in which the student traveled to the event on a school district transportation vehicle. It is the responsibility of the superintendent to make a recommendation to the board annually as to whether the school district will provide the transportation authorized in this policy. In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students who would qualify for such transportation, and other factors the board or superintendent deem relevant.
LEG REF: Approved:
Iowa Code §§ 256B.4; 285.1 – 285.4; 321. 281 I.A.C. 41.412.
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709.3
SUMMER SCHOOL PROGRAM TRANSPORTATION SERVICE The school district may use school vehicles for transportation to and from summer extracurricular activities. The superintendent will make a recommendation to the board annually regarding their use. Transportation to and from the student's attendance center for summer school instructional programs is within the discretion of the board. It is the responsibility of the superintendent to make a recommendation regarding transportation of students in summer school instructional programs at the expense of the school district. In making the recommendation to the board, the superintendent will consider the financial condition of the school district, the number of students involved in summer school programs, and other factors deemed relevant by the board or the superintendent.
LEG REF: Approved:
Iowa Code § 285.10. 281 I.A.C. 43.10; 412.
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DISCUSSION AND INFORMATION
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Muscatine Community School District Early Retirement Incentive Program November, 2016 These program guidelines are presented as written guidelines and procedures so that all may know the qualifications, eligibility, application and structure of the program. The plan requires eligible early retirees who are not taking district insurance to take their early retirement benefit in a 403(b) plan (see: 7(b)). This will give people in this group greater tax shelter than they would get taking the retirement benefit directly they don’t have to pay FICA using the 403(b). Members can take this money out of their 403(b) at any time as long as they are 55 or older and retired from Muscatine. 1.
Eligibility: A.
2.
Application: A.
3.
To be eligible for the program an employee must be considered full-time and qualified for participation in the district’s health insurance plans.
To receive the benefit an employee must meet "A" & "B" below and submit a signed application on or before January 4th, 2017.
Qualifications: A.
To qualify for the program an employee must be eligible (as defined under paragraph 1(A)) and be under contract with the school district in the fiscal year prior to retirement. The person is no longer required to make application for IPERS.
B.
To qualify for the program an employee must have served the Muscatine Community School District for not less than fifteen academic years and be not less than 55 years of age at the date of retirement.
Whenever the term 65th birthday is used it no longer means the date at which a person may apply and receive full social security, but rather when they become eligible for Medicare which is a constant 65. So regardless of birth date the right to district insurance expires the month before the person qualifies for Medicare coverage. Retirees who are served by Medicare will find supplemental plans available through multiple firms willing to provide such coverage. 4.
Benefits payable: A.
.03 times base annual earnings (minus Teacher Salary Supplement and any other compensation outlined in paragraph 5(A)) times the number of years of service not to exceed 33 years.
B.
Maximum aggregate payment over five years will not exceed $50,000.
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5.
Base wages: A.
6.
7.
Base wages includes only the standard pay for the standard contract days along with longevity. Base wages excludes any other forms of compensation including but not limited to: teacher quality monies, Teacher Salary Supplement, any and all supplemental contracts, schedule "C", tutoring, stipends, training pay, honorariums, extra days, overtime, summer school, evening school, additional duty pay, overload and annuities.
Years defined: A.
The contract year is 9-1-XX through 8-31-XX for teachers while it is 7-1-XX through 6-30-XX for all others.
B.
The fiscal year is 7-1-XX through 6-30-XX for all.
Distribution: There are two methods of distribution: A. Those retiring at the conclusion of fiscal year 2017 and enrolled in one of the school district’s health insurance plans may take their distribution as follows: we will pay in each quarter beginning the 20th day of July 2017 and running for twenty quarters (5 years), into a duly approved Health Reimbursement Arrangement (HRA). It will be the retiree’s responsibility to pay any administrative costs for their account plus any applicable fees, social security or taxes. Their account will be directed by them to pay the required insurance premium. Any remaining amount will be held in reserve for future use by the retiree. Any additional premium due will be the responsibility of the retiree to pay. B. Those retiring at the conclusion of fiscal year 2017 and not enrolled in one of the school district’s health insurance plans will have their distribution placed into a tax deferred, non-elective 403(b) plan. Payments to this plan will be made on the same quarterly schedule as described in section 7(A). It will be the retiree’s responsibility to pay any administrative costs for their account plus any applicable fees or taxes.
8.
Insurance: A.
The school district agrees to include its retirees, until their 65th birthday, under the district's health insurance program and shall at all times attempt to grant its retirees and their dependent less than 65 the same rates as its employees and their dependents.
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9.
10.
11.
B.
The school district shall modify its coverages and or, its charges based upon negotiated settlements with its certified bargaining units without regard to its retirees.
C.
The retirees shall have the right to drop their coverages at any time. However, once a retiree opts out of the district's insurance coverage, the retiree has given up their rights to retain coverage under the district insurance program.
Beneficiary: A.
At the time of retirement the employee shall name a beneficiary by signing the appropriate paperwork with a disinterested witness attesting to their signature. Any sums due at the time of death shall be considered the property of the beneficiary.
B.
The spouse of the deceased retiree may continue under the insurance program until his/her 65th birthday provided premiums are paid or up to thirty six months whichever comes first. (These are the current regulations that we are subject to.)
Taxes: A.
For persons choosing to take their payments via distribution to a designated HRA as per 7-A above the school district shall withhold nothing leaving the retiree with $100.00 per $100.00 dollars as long as such action is allowed for HRA contributions under applicable state/federal law. The school district reserves the right to withhold any applicable state/federal taxes in the event that laws change which impact HRA’s tax status.
B.
For persons choosing to take their payment via distribution as per paragraph 7-B above, MCSD shall withhold all applicable state and federal taxes, in addition to OASDI and Medicare. This may be subject to variation depending on the employee’s tax rate and state/federal law.
C.
All other taxes or other withholding is the responsibility of the retiree and the district assumes no liability for any consequences from the retiree's subsequent action or inaction.
Right to waive rules: A.
12.
The district reserves the right to waive these rules based upon extraordinary circumstances including, but not limited to, a severe medical hardship, disability or incapacity to perform.
Right of refusal: A.
The district shall under no circumstances be required to make any payment for persons whose separation is involuntary for just cause, typically known as
<<88>>
Page 89
termination for just cause. 13.
14.
Annual report and review: A.
The school board shall act upon all submitted requests.
B.
The school board shall receive an annual report on the operation of the program. The report shall include the number of retirees, ages, unit, wages, years of service and savings.
Modifications/Cancellation: A.
The Muscatine School Board reserves the right to cancel this program in whole or in part, if it is declared to be illegal, discriminatory or ineligible for funding from its Management fund.
B.
The Muscatine School Board reserves the right to modify this program, as required, without notice to any parties except those directly affected, so long as such modifications are administrative or clerical in nature and such modifications do not materially affect the benefit levels, e.g. [If we are notified by the IRS that we must withhold taxes in a manner different than we present herein, then we shall abide by IRS regulations.]
C.
The Muscatine School Board agrees to fully fund an individual's payouts in the year of retirement and to hold in trust such sums for the retiree's exclusive benefit. So in the event of a cancellation or modification a retiree knows at the date of retirement that said benefits will be paid when due regardless of subsequent action(s) of the board.
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TO: The Muscatine School Board FROM: ________________________ SUBJECT: Retirement Program DATE: ________________________ As stated below. I hereby tender my retirement effective at the conclusion of my current contract. _________
I am remaining in the school district health insurance plan and I am retiring at the conclusion of fiscal year 2017 and taking the payment distribution as follows: payment in each quarter beginning the 20th day of July 2017 and run for twenty quarters (5 years), into a duly approved Health Reimbursement Arrangement. It will be the retiree’s responsibility to pay any administrative costs for their account plus any applicable fees, social security or taxes. Their account will be directed by them to pay the required insurance premium directly. Any remaining amount will held in reserve for use by the retiree. Any additional premium due will be the responsibility of the retiree to pay. Funds cannot be used for non-qualifying expenses.
________
I am not remaining in the school district health insurance plan and I am retiring at the conclusion of fiscal year 2017 and taking the payment distribution as follows: payment in each quarter beginning the 20th day of July 2017 and run for twenty quarters (5 years) into a into a tax deferred, non-elective 403(b) plan. It will be the retiree’s responsibility to pay any administrative costs for their account plus any applicable fees or taxes."
_________________________ Signature
____________ Dated
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TO: The Muscatine School Board FROM: ________________________ SUBJECT: Beneficiary Designation for Retirement Program I have elected to take the retirement option and name the following as my beneficiary, ______________________________________________________________________
_________________________ Retiree’s Signature
____________ Dated
_________________________ Witness Signature
____________ Dated
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TO: ___________________ FROM: MCSD SUBJECT: Calculated benefit DATE: The following is an attempt to make sure that you understand the choice available to you. Our records indicate the following as of June 30, 2015. 1)
_____________ = your age as of 6-30-17
2)
_____________ = your date of birth
3)
_____________ = your base wage as of 6-30-17
4)
_____________ = your years of service as of 6-30-17
5)
_____________ = your calculated pay is .03 times your base wage times your years of service (capped at 33) and there is also cap of a maximum aggregate payment over five years to not exceed $50,000.
6)
_____________= the first of twenty payments will be sent 7-20-17.
7)
_____________ = the annual benefit
8)
_____________ = the total benefit for those depositing it in to the HRA @ 100%
9)
For persons choosing to take their payment via cash payments, MCSD shall withhold all applicable state and federal taxes, in addition to OASDI and Medicare. Your individual tax rate, and corresponding withholdings, will vary depending on your circumstances and changes to state/federal tax laws.
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TO: Retirees FROM: MCSD SUBJECT: Retirement Program Package DATE: The Muscatine school board has instituted an early retirement program for FY-17. I have run the numbers for you specifically and you will find your personalized numbers on the enclosed form. These numbers are approximate. The result is that the pre-tax value of your package may vary from those you see. Please contact me if you feel I have made an error, so we can attempt to correct, if possible. 1.
The plan pays .03 of base annual earnings at retirement times the number of years of service (capped at 33 years) at the time of your retirement and also cap of a maximum aggregate payment over five years to not exceed $50,000.
2.
The plan is, as it has been, for all employees who qualify for health insurance and meet all other program qualifications.
3.
The plan pays regardless of when the 65th birthday is reached.
4.
The plan will require, as it has been, that you have reached the age of 55 and with 15 years of service to Muscatine School District and have retired from the district. This also means that you may not currently be on a non-paid leave of absence.
5.
Please look over the calculations provided on the second sheet of this packet and if you have reached a decision to retire then please sign, date and select which option you desire and return the third page of this packet along with the fourth page of this packet which is the beneficiary form to the school board office at 2900 Mulberry Avenue. These forms must be returned to the board office on or before January xx, 2017.
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TO: Muscatine School Board FROM: Jerry Riibe SUBJECT: Discussion of our retirement program DATED: Sample Motion: Motion to establish an early retirement program for FY-17, as described in the November board packet insert, and setting the deadline of January xx, 2015 with the presentation for board approval in January, 2017.
<<94>>
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401.15 PERSONNEL RECORDS (moved from 705.3 Personnel Records) All personnel employment records shall be kept and preserved by the secretary of the Board, and shall be housed in the administrative of ices of the school district. The Board secretary shall be the School Board's authorized deputy of the records. The secretary of the Board shall not be required to preserve personnel records permanently, but is authorized, after micro ilming d igitally storing them, to destroy by burning or shredding any records that have been in his/her custody for three years. A properly authenticated reproduction of any micro ilmed records meets the same legal requirements as the original record. The records will include, but not be limited to, records necessary for the daily administration of the school district, salary records, evaluations, application for employment, references, and other items needed to carry out board policy. Employee personnel iles are school district records and are considered con idential records and therefore are not generally open to public inspection or accessibility. Only in certain limited instances, when the employee has given a signed consent, will employee personnel records be accessible to individuals other than the employee or authorized school of icials. Employees may have access to their personnel iles, with the exception of letters of reference, and copy items from their personnel iles at a time mutually agreed upon between the superintendent and the employee. The school district may charge a reasonable fee for each copy made. Employees, however, will not be allowed access to the employment references written on behalf of the employee. Board members will generally only have access to an employee's ile when it is necessary because of an employee related matter before the board. LEG REF: Iowa Code §§ 20; 21; 22; 91B
APPROVED: 04/09/90
REVIEWED: 0 614/10 <<95>>
REVISED: _ ______
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803 D ISPOSAL O F S CHOOL E QUIPMENT School property, such as equipment, furnishings, or supplies will be disposed of when it is no longer of use to the school district. It shall be the objective of the district when disposing of equipment t o a chieve t he b est a vailable p rice o r m ost e conomical d isposal. The Board shall determine the manner in which the equipment shall be disposed. If the equipment to be disposed of has a value of $25,000 or more, a public hearing shall be held regarding t he d isposal p rior t o t he B oard’s f inal d ecision.
In the case of a sale, advertisements for bids shall be taken. If the bids received are deemed i nadequate, t he B oard m ay d ecline t o s ell a nd r eadvertise. Obsolete equipment having a value of less than $5,000 will be sold or disposed of in a manner determined by the board. Property valued at $5,000 or less will be disposed by auction, online sale, or by published sale. Property that has little or no value will be disposed or salvaged. However, the sale of equipment, furnishings or supplies disposed of in this manner will be published in a newspaper of general circulation. The publication of the sale or disposition will be published with at least one insertion each week for two consecutive weeks. Any other disposition m ay b e d one i n a ny o ther m anner s o w ith o nly o ne i nsertion i n s ame n ewspaper. A public hearing will be held regarding the disposal of the equipment with a value of $5,000 or more prior to the board's final decision. The board will adopt a resolution announcing the proposed sale and will publish notice of the time and place of the public hearing and the description of the property will be in the resolution. Notice of the public hearing will be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date. Upon c ompletion o f t he p ublic h earing, t he b oard m ay d ispose o f t he e quipment. It shall be the responsibility of the superintendent to establish administrative procedures regarding t he m ethod o f d isposal f or e quipment. Legal R ef: Iowa C ode § § 2 97.22.25.
APPROVED: 0 8/12/99
REVIEWED: 0 7/09/12 <<96>>
REVISED:________
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805 C RISIS MANAGEMENT AND RESPONSE PLAN The District will develop a Crisis Management and Response Plan in collaboration with local emergency responders (police, ire, etc.). The plan will include the following components: · Prevention · Mitigation · Response · Recovery A district Safety Committee will be established and given the responsibility of reviewing the plan annually. The results of the review will be reported to the Superintendent and the Board of Education with recommendations for revision and improvement. Copies of the plan will be kept in each building. Students are informed of this system according to board policy. Each classroom and of ice will have a plan for helping those in need of assistance to safety during an emergency. This will include, but not be limited to, students and employees with disabilities. Licensed employees are responsible for instructing students on the proper techniques to be followed during an emergency. It is the responsibility of the superintendent to develop administrative regulations regarding this policy. The plan will be included in the district’s Comprehensive School Improvement Plan (CSIP) and will serve as a guideline or crisis prevention, management, intervention and recovery. LEG REF: Iowa Code § 100.31.
APPROVED: 0 1/24/05
REVIEWED: 0 2/08/10 <<97>>
REVISED: _ _______
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806.1 B UILDINGS & SITES LONG RANGE PLANNING ‐ NEW As part of the board's long range plan for the school district's education program, the board will include the buildings and sites needs for the education program. The long‐term needs for buildings and sites will be discussed and determined by the board. It is the responsibility of the superintendent to provide information including, but not limited to, enrollment projections and education program requirements to the board. LEG REF: Iowa Code §§ 280.3; 280.12; 280.14; 297.
APPROVED: _ _______
REVIEWED: _ _______ <<98>>
REVISED: _ _______
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806.2 B UILDINGS & SITES SURVEYS N EW The board may engage the services of consultants or other personnel to study the needs of the school district's buildings and sites in providing the education program. The results of these services will be considered in planning the education program and in making decisions about the improvement and acquisition of additional buildings and sites. It is the responsibility of the superintendent to make a recommendation to the board regarding the need for such services and who should perform such services for the board. LEG REF: Iowa Code §§ 280.3; 280.14; 297.
APPROVED _ _______
REVIEWED: _ _______ <<99>>
REVISED: _ _______
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806.3 E DUCATIONAL SPECIFICATIONS FOR BUILDINGS & SITES ‐ NEW Buildings and sites considered for purchase or construction by the board or currently owned by the school district and used for the education program must meet, or upon improvement be able to meet, the speci ications set by the board. The board will make this determination. Prior to remodeling or other construction of buildings and sites, the board may appoint a committee of consultants, employees, citizens, or others to assist the board in developing the speci ications for the new or improved buildings and sites. These speci ications will be consistent with the education program, and they will provide the architect with the information necessary to determine what is expected from the facility. It is within the discretion of the board to determine whether a committee is appointed. The education speci ications will include, but not be limited to, the inancial resources available for the project, the de inition and character of classrooms, the functional use to be made of the rooms, description of specialized needs, and other pertinent information as the board deems necessary. It is the responsibility of the superintendent to make a recommendation to the board regarding the speci ications of buildings and sites. LEG REF: Cedar Rapids Community School District, Linn County v. City of Cedar Rapids , 252 Iowa 205, 106 N.W.2d 655 (1960). Iowa Code §§ 26; 280.3; 280.14; 297; 544A. 1974 Op. Att'y Gen. 529.
APPROVED: _ _______
REVIEWED: _ _______ <<100>>
REVISED: _ _______
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806.4 S ITE ACQUISITION ‐ N EW Sites acquired by the board will meet or, upon improvement, be able to meet the speci ications set out by the board prior to using the site for the education program. The board may meet in closed session to discuss potential purchases of sites. It is the responsibility of the superintendent to assist the board and to make recommendations concerning the acquisition of sites. LEG REF: Iowa Code §§ 21.5(J); 297.
APPROVED: _ _______
REVIEWED: _ _______ <<101>>
REVISED: _ _______
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807.1 M AINTENANCE SCHEDULE ‐ NEW The school district buildings and sites, including the grounds, buildings and equipment, will be kept clean and in good repair. Employees should notify the building principal when something is in need of repair or removal, including graf iti. It is the responsibility of the superintendent to maintain the school district buildings and sites. As part of this responsibility, a maintenance schedule is created and adhered to in compliance with this policy.[LJ1] LEG REF: Iowa Code §§ 279.8; 280.3; 280.14.
APPROVED: _ _______
REVIEWED: _ _______ <<102>>
REVISED: _ _______
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807.2 R EQUESTS FOR IMPROVEMENTS ‐ new Generally, except for emergency situations, requests for improvements or repairs are made to the superintendent by building principals and the head custodian. Requirements for requests outlined in the maintenance schedule will be followed. Minor improvements, not exceeding a cost of $5,000 may be approved by the superintendent. Improvements exceeding $5,000 must be approved by the board. Routine maintenance and repairs outlined in the maintenance schedule will be followed. LEG REF: Iowa Code §§ 279.8; 280.3; 280.14.
APPROVED: _ _______
REVIEWED: _ _______ <<103>>
REVISED: _ _______
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807.3 E MERGENCY R EPAIRS n ew In t he e vent o f a n e mergency r equiring r epairs, i n e xcess o f t he s tate l imit, t o a s chool d istrict facility a re n ecessary t o c orrect o r c ontrol t he s ituation a nd t o p revent t he c losing o f s chool, t he provisions r elating t o b idding w ill n ot a pply. It i s t he r esponsibility o f t he s uperintendent t o o btain c ertification f rom t he a rea e ducation agency a dministrator s tating s uch r epairs i n e xcess o f t he s tate l imit w ere n ecessary t o p revent the c losing o f s chool. It i s t he r esponsibility o f t he s uperintendent t o n otify t he b oard a s s oon a s p ossible c onsidering the c ircumstances o f t he e mergency.
LEG R EF:
Iowa C ode § § 2 6.3; 2 80.3; 2 80.14; 2 97.8.
APPROVED: _ _______
REVIEWED: _ _______ <<104>>
REVISED: _ _______
MUSCATINE C OMMUNITY S CHOOL D ISTRICT B OARD P OLICY
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807.4 B UILDINGS & S ITE A DAPTION F OR P ERSONS W ITH D ISABILITIES n ew The b oard r ecognizes t he n eed f or a ccess t o i ts b uildings a nd s ites b y p ersons w ith d isabilities. School d istrict b uildings a nd s ites c urrently i n u se w ill b e a ltered t o b e a ccessible t o p ersons with d isabilities u nless t he a lteration w ould c ause a n u ndue h ardship f or t he s chool d istrict. Renovated a nd n ew b uildings a nd s ites w ill b e a ccessible t o p ersons w ith d isabilities. It i s t he r esponsibility o f t he s uperintendent, u pon b oard a pproval, t o t ake t he n ecessary a ction to e nsure s chool d istrict b uildings a nd s ites a re a ccessible t o p ersons w ith d isabilities.
LEG R EF:
29 U .S.C. § § 6 21634. 42 U .S.C. § § 1 2101 et s eq . Iowa C ode § § 1 04A; 2 16.
APPROVED: _ _______
REVIEWED: _ _______ <<105>>
REVISED: _ _______
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807.5 V ANDALISM ‐ N EW The board believes everyone should treat school district buildings and sites and property with respect for the bene it of the education program. Users of school district property will treat it with care. Employees discovering vandalism should report it to the building principal as soon as possible. Persons suspected, found or proven to have destroyed or otherwise harmed school district property may be subject to discipline by the school district, if the person is under the jurisdiction of the school district, and may be reported to local law enforcement of icials. Persons who are not under the jurisdiction of the school district and who are suspected, found or proven to have destroyed or otherwise harmed school district property will be reported to the local law enforcement authorities. LEG REF: Iowa Code § 279.8.
APPROVED: _ _______
REVIEWED: _ _______ <<106>>
REVISED: _ _______
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807.6 E NERGY CONSERVATION ‐ N EW In concert with the board's goal to utilize public funds in an effective and ef icient manner, employees and students will practice energy conservation methods when utilizing the school district's buildings and sites. These methods include, but are not limited to, turning off lights and equipment when not in use, reducing the temperature of the facility, particularly when it is not in use, and keeping windows and doors properly closed or open, depending upon the weather. It is the responsibility of the superintendent to develop energy conservation guidelines for employees and students. Employees and students will abide by these guidelines. LEG REF: Iowa Code §§ 279.44; 473.19; 473.20.
APPROVED: _ _______
REVIEWED: _ _______ <<107>>
REVISED: _ _______
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808 L EASE, SALE OR DISPOSAL OF SCHOOL DISTRICT BUILDINGS & SITES ‐ NEW Decisions regarding the lease, sale, or disposal of school district real property are made by the board. In making its decision the board will consider the needs of the education program and the ef icient use of public funds. Prior to the board's inal decision regarding real property, a public hearing will be held. The board will adopt a resolution announcing the proposed sale which will contain notice of the time and place of the public hearing and the description of the property or locally known address. Notice of the time and place of the public hearing will be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date. Upon completion of the public hearing, the board may dispose of the property. If the real property contains less than two acres, is located outside of a city, is not adjacent to a city and was previously used as a schoolhouse site, the property may revert to the owner of the tract from whom the property was taken following the procedures set forth in Iowa Code §§ 297.15‐.25.[LJ1] In the case of a sale or lease of school district real property not being used for the education program, unless otherwise exempted, advertisements for bids will be taken. If the bids received by the board are deemed inadequate, the board may decline to sell or lease the property and re‐advertise. In the case of the razing of a school district facility, in an amount in excess of the statutory minimum required by law, the board will advertise and take bids for the purpose of awarding the contract for the project. The superintendent is responsible for coordinating the action necessary for the board to accomplish the lease, sale, or disposal of school district real property, including student‐constructed buildings. It will also be the responsibility of the superintendent to make a recommendation to the board regarding the use of school district real property not being utilized for the education program. LEG REF: Iowa Code §§ 297.15 – 297.25.
APPROVED: _ _______
REVIEWED: _ _______ <<108>>
REVISED: _ _______
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Muscatine Community School District
900.1 SERIES)
TOBACCO/NICOTINE FREE ENVIRONMENT – DELETE (IN 400
Lewis, Josie 10/28/2015 9:45 AM Comment [12]: Also located in 403.3.
All school district buildings and grounds, including the football stadium, and school vehicles shall be off limits for use of tobacco or nicotine products. This requirement extends to students, employees and visitors. This policy applies at all times, including school-sponsored and nonschool-sponsored events. Persons failing to abide by this request shall be required to extinguish or dispose of their tobacco, nicotine, or other product or leave the school grounds immediately. It shall be the responsibility of the administration to enforce this policy
LEGAL REF:
Goals 2000: Educate America Act, Pub. L. No. 103-227, 108 Stat. 125 (1994). Iowa Code §§ 142D; 279.8; 279.9; 297. Lewis, Josie 10/28/2015 8:30 AM Deleted: Iowa Code 142B; 279.9; 297 (1993)
<<109>>
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900.2 RELEASES TO NEWS MEDIA ‐‐ INTERNAL UNIT NEWS It shall be the policy of the Board to have news releases prepared on internal matters of the schools and to disseminate such releases to all news media in the area. The superintendent or designee shall be responsible for clearance of all news releases originating from a school source. Information not of a personal or con idential nature should be made available to all news media upon request to the superintendent or designee. [LJ1] In order to establish and maintain a cooperative effort in our public relations program, open communications should be maintained with personnel representing the various news medias. All news media personnel must be cleared through the superintendent’s of ice prior to entering the buildings. The superintendent should be noti ied prior to the presence of news media personnel in the building. (from 403.9) The superintendent will determine when a news release about internal school district and board matters will be issued. In making this determination, the superintendent will strive to keep the media and the school district community accurately and objectively informed. Further, the superintendent will strive to create and maintain a positive image for the school district. It is the responsibility of the superintendent to approve news releases originating within the school district prior to their release. News releases will be prepared and disseminated to news media in the school district community. Questions about news releases will be directed to the superintendent. LEG REF: Widmer v. Reitzler , 182 N.W.2d 177 (Iowa 1970). Dobrovolny v. Reinhardt , 173 N.W.2d 837 (Iowa 1970). Iowa Code §§ 21.4; 22.2. 1980 Op. Att'y Gen. 73. 1952 Op. Att'y Gen. 133. Reviewed: __ 05/09/11 Revised: 3/13/95_____ Approved: 10/14/91
APPROVED: _ _______
REVIEWED: _ _______ <<110>>
REVISED: _ _______
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900.5 VISITATION BY STUDENTS, ADULTS, GROUPS, OR AGENCIES TO THE MUSCATINE COMMUNITY SCHOOLS Parents, guardians, a nd other members of the school community are encouraged to visit schools for observations and conferences regarding their children. No student or adult will be permitted access to the Muscatine Community School District classroom buildings while school is in session unless the building principal grants permission. Persons who wish to visit a classroom while school is in session are asked to notify the principal and obtain approval from the principal prior to the visit so appropriate arrangements can be made and so class disruption can be minimized. Teachers and other employees will not take time from their duties to discuss matters with visitors. The reason for the visit should be in keeping with the role of the school as an educational institution. Groups, agencies, or individuals, other than parents, will not be permitted access to the schools while school is in session unless they qualify in one or more of the following ways: 1. The visit constitutes educational business with the Muscatine School System. 2. The visit is required by law. 3. The visit involves the representation of post secondary career agencies. The visitation of post secondary career agencies will be limited to not more than one visit per month per agency. Admission to school buildings by groups, agencies, or individuals meeting the above criteria will be allowed after approval by the building principal at his or her discretion. LEG REF: Iowa Code §§ 279.8; 716.
APPROVED: 02/12/90
REVIEWED: 0 1/13/14 <<111>>
R EVISED: 10/13/08
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900.10 N EWS CONFERENCES AND INTERVIEWS ‐ N EW The superintendent, on behalf of the board and the school district, may hold a news conference or respond to a request for an interview with the news media. The superintendent will respond accurately, openly, honestly, and objectively to inquiries from the news media about the school district. News conferences and interviews planned or pre‐arranged for school district activities will include the board and the superintendent. News conferences for issues requiring an immediate response may be held by the superintendent. It is within the discretion of the superintendent to determine whether a news conference or interview is held to provide an immediate response to an issue. It is the responsibility of the superintendent to keep the board apprised of news conferences and interviews. LEG REF: Iowa Code §§ 21.4; 22; 279.8.
APPROVED: _ _______
REVIEWED: _ _______ <<112>>
REVISED: _ _______
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900.11 L IVE BROADCAST OR VIDEOTAPING ‐ NEW Individuals may broadcast or record public school district events, including open board meetings, as long as it does not interfere with, or disrupt, the school district event and it does not create an undue burden in adapting the buildings and sites to accommodate the request. It is within the discretion of the superintendent to determine whether the request is unduly burdensome and whether the broadcast or recording will interfere with or disrupt the school district event. Recording of classroom activities will be allowed at the discretion of the superintendent. Parents will be noti ied prior to recording of classroom activities. It is the responsibility of the superintendent to develop administrative regulations outlining the procedures for making the request and the rules for operation if the request is granted. LEG REF: Iowa Code §§ 21.4; 21.7; 22; 279.8.
APPROVED: _ _______
REVIEWED: _ _______ <<113>>
REVISED: _ _______
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900.13 A DVERTISING AND PROMOTING ‐ N EW The use of students, the school district name, or its buildings and sites for advertising and promoting products and/or services of entities and organizations operating for a pro it is not allowed except with prior board approval. Nonpro it entities and organizations may be allowed to use students, the school district name, or its buildings and sites if the purpose is educationally related and prior approval has been obtained from the board. LEG REF: Iowa Code § 279.8.
APPROVED: _ _______
REVIEWED: _ _______ <<114>>
REVISED: _ _______
Page 115
Muscatine CSD Treasurer's Report July 31, 2017 Beg innin g Cash 10 General Fund
$ 19,277,777.47 $
+Revenues 182,752.83
-ExQenditures
$
(539,559.37)
21 Activity Fund
424,214.73
23,430.56
(8,110.81 )
22 Management Fund
960,771.24
144.33
(510,309.23)
27 Special Purpose Trust Fund
3,197.93
36 PPEL Fund
1,478,208.86
447.49
925,708.37
136.10
81 Scholarship Trust Fund 91 Agency Fund Total
(11.162.44)
428,372.04
8,055.06
458,661.40 53,518.17
7,270,324.85
SchoolNu~fionFund
158,300.92 2,034.53
$ 30,550,859.14 $
Ending Cash
$ (3,079,948.87) $ 15,841,022.06
53,518.17
33 SAVE Fund 61
+L-Bal Sheet
210,109.24
<<115>>
429,757.08
7,703,279.86
(21,888.34)
(377,877.41 )
1,078,890.60
(20,083.93)
(I 7,533.02)
888,227.52
(34,537.68)
158,300.92 (32,503.15)
$ (1,099,951.68) $ (3,083,247.28) $ 26,577,7 69.42
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