Policy 703:  Expenditures

 

703.1 Purchasing Policy
It shall be the policy of the District to purchase products and services from within the District community, provided such products and services are competitive.

The official budget document shall be considered as the authority for all expenditures which are made during the fiscal year. The principal concern of the Board of Directors shall be that the overall expenditure for any fiscal period 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.

The Superintendent of Schools should encourage large quantity bidding of all supplies and products and shall approve all purchases made in the name of the School District except those authorized by direct action of the Board of Directors.

Contracts shall be awarded on the basis of the best bid, taking into consideration the price, quality, and delivery, local or Iowa sources, and targeted small businesses, with the Board reserving the right to reject any and all bids if it is in their judgment the best interest of the school district.

Legal Reference: (Iowa Code ss 18.6(9); 23A; 28E.20; 72.3; 73; 73A; 285.10(3); 10(7); 301 (2003) 261 1.A.C. 54; 281.I.A.C.43.25; 481 I.A.C. 25; 1984 Op.Att’y Gen. 115; 1974 Op. Att’y Gen. 171

Date of Adoption: November 12, 1974

Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015

Amended: January 8, 1980; July 13, 1982; January 11, 1999; April 11, 2005; February 14, 2006; October 9, 2006

 

703.2 Requisitions
Requisitions for equipment, supplies, and services are to be made on properly authorized forms. The authorized requisition form must be signed by officially designated personnel before being processed.

Date of Adoption: November 12, 1974


Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015

Amended:

 

703.3 Purchase Order
The procurement of all supplies, equipment, and services shall be initiated by the issuance of an official purchase order signed by the Superintendent of Schools or by an authorized staff member. Only those supplies, equipment, and services procured by formal contract shall be exempt.

Date of Adoption: November 12, 1974

Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015

Amended:

 

703.4 Receiving Supplies and Equipment
Whenever physically possible, all supplies and equipment purchased in the name of the School District shall be cleared through Central Receiving. Whenever this procedure is impossible and/or impracticable, the Central Office shall be notified by the school personnel receiving such equipment, supplies, and services that such has been delivered. It shall be the duty of the Central Office to certify to the Board Secretary the receipt of all equipment, supplies, and services.

Date of Adoption: November 12, 1974

Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015

Amended: January 11, 1999

 

703.5 Approval and Payment for Goods and Supplies
The Board of Directors shall cause to have warrants issued for all just claims against the School District upon audit and allowance by the Board. The Board President, as designated by the Board of Directors, may satisfy the auditing requirements. All claims and salaries for which warrants have been issued prior to audit and allowance by the Board as provided herein shall be passed upon by the Board at the first meeting thereafter and shall be entered on record in the regular minutes of the Secretary. Payments for the School District procurement card program will be made monthly to the designated procurement card bank by ACH transfer with subsequent audit and approval by the Board of Directors.

When the Board of Directors is not in session, the Secretary of the Board is authorized to issue warrants for payments of freight, postage, printing and utilities upon receipt and verification of proper invoices. The Secretary is authorized to make payment of salaries pursuant to the terms of written contracts entered into by the Board of Directors.

Legal Reference: (Code of Iowa) Chapters 279.26, 279.27

Date of Adoption: November 12, 1974

Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015


Amended: January 11, 1999; December 10, 2007

 

703.6 Unpaid Warrants
The Board of Directors shall only in the case of absolute necessity issue warrants for which there are no funds available for the payment of such warrants. If warrants are issued for which there are no funds available for payment of such warrants, the Treasurer shall institute such procedures as stated in the Code of Iowa, Chapter 74, Section 1-7 for the payment of said warrants.

Legal Reference: (Code of Iowa) Chapter 74.1 - 74.7

Date of Adoption: November 12, 1974

Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015

Amended:

 

703.7 Payroll Periods
It shall be the policy of the Board of Directors that all personnel of the School District be paid monthly in accordance with the length of service stated on their contracts, and that all personnel shall be paid on the lst day of each month following the last day of service of each preceding month subject to contractual agreements. If the first day of the month falls on a weekend or holiday, payment will be made on the last business day of the previous month.

Date of Adoption: November 12, 1974

Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015

Amended: January 11, 1999

 

703.8 Payroll Deductions
Payroll deductions shall consist of federal income tax withholdings, Iowa income tax withholdings, social security, and the Iowa Public Employees' Retirement System.

Any employee may elect to have payments withheld for insurance, annuity programs, and other programs, provided such programs have been approved by the Board of Directors.

Date of Adoption: November 12, 1974


Reviewed: April 13, 1992; Dec. 14, 1998; May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015


Amended: June 9, 1986

 

703.9 Employee Travel Compensation
Employees traveling on behalf of the school district and performing approved school district business will be reimbursed for their actual and necessary expenses. Actual and necessary travel expenses will include, but not be limited to, transportation and/or mileage costs, lodging expenses, meal expenses and registration costs.

Travel Outside the School District

Reimbursement for actual and necessary expenses may be allowed for travel outside the school district if the employee received pre-approval for the travel. Prior to reimbursement of actual and necessary expenses, the employee must provide the school district with a detailed receipt, indicating the date, purpose and nature of the expense for each claim item. In exceptional circumstances, the superintendent may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances is maintained as part of the school district's record of the claim.

Failure to have a detailed receipt will make the expense a personal expense. Personal expenses, including mileage, in excess of that required for the trip are reimbursed by the employee to the school district no later than 10 working days following the date of the expense.

Reimbursement for auto travel shall be at the mileage rate established by the Board of Directors. Actual expenses for meals will be reimbursed up to the meal allowance established by the Board of Directors.

Travel Within the School District

Employees required to travel in their personal vehicle between school district buildings to carry out the duties of their position shall be reimbursed at the current mileage rate approved by the Board of Directors. The rate for mileage reimbursement will be approved annually by the Board and shall not exceed the Internal Revenue Service standard mileage allowance. It is the responsibility of the superintendent to approve travel within the school district by employees. It is the responsibility of the board to review the travel within the school district by the superintendent through the board's audit and approval process.

Legal Reference: Iowa Constitution, Art. III, § 31. Iowa Code §§ 70A.9-.11 (2007). 1980 Op. Att'y Gen. 512.

Approved: 11/12/74


Reviewed: 4/13/92; 12/14/98; 5/14/01; 2/14/06; 1/10/2011; 3/9/2015

 
Amended: 1/08/80; 6/09/86; 1/11/99; 05/14/07

 

 
703.10 Authorized Signatures
The law requires that all orders drawn be signed by the President of the Board of Directors and be countersigned by the Secretary of the Board of Directors, who shall also specify the fund on which the order is drawn and the use for which the money is appropriated. Upon receiving the order of the President, countersigned by the Secretary, the Treasurer will pay out the order and keep records as prescribed by law.

In order to expedite the signing of orders, the Board of Directors has authorized the use of rubber signature stamps for the President and Secretary. The stamps are under the sole control of the Secretary of the Board of Directors and the Business Office manager.

The Board President and Board Secretary may sign warrants by use of electronic technology.

Legal Reference: (Code of Iowa) Chapters 291.1, 291.8, 291.12


Date of Adoption: January 11, 1999


Reviewed: May 14, 2001; Feb. 14, 2006; Jan. 10, 2011; March 9, 2015


Amended: February 14, 2006

 

703.11 Expenditures For Public Purpose
The Board of Directors recognizes and supports the principle that district funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees and volunteers, which are, in addition to salary and benefits, authorized and legitimate expenses which serve a legitimate public purpose.

The Board of Directors authorized the expenditure of District funds for District officers, directors, employees and volunteers for the following purposes, as these are commonly granted benefits for employees and volunteers in public and private organizations which aid in the recruitment of personnel, promote improvement of staff morale and cooperation, and assist in building a commitment to the District, thus assisting in creating a more productive learning environment:

  1. Expenditures for a recognition item upon the end of service by a Board member,
  2. Expenditures for a recognition item upon the retirement of an employee,
  3. Expenditure for food items and refreshments for Board members and staff during Board meetings or work sessions,
  4. Expenditures for food items and refreshments for Board committees or Superintendent committees during meetings,
  5. Expenditures for food items and refreshments for staff development meetings, late start meetings and committee meetings,
  6. Expenditures for floral arrangements for employees and school board members, and former employees and former school board members recognizing illness and bereavement

Date of Adoption: October 14, 2002

Reviewed: February 14, 2006; Jan. 10, 2011; March 9, 2015


Amended:

 

703.12 Bids and Quotes
 

If the estimated total cost of construction, erection, demolition, alteration or repair of any school facility exceeds one-hundred thirty-five thousand dollars ($135,000), the school district will submit the project to the competitive bid process, except in the case of an emergency.  Before emergency repairs may be made to any school facility, the Area Education Agency administrator must certify in writing that the emergency repairs are necessary.

            If the estimated total cost of construction, erection, demolition, alteration or repair of any school facility exceeds fifty-five thousand dollars ($55,000), but is under one hundred thirty-five thousand dollars ($135,000), the school district will obtain from at least two (2) contractors regularly engaged in such work.  Approved quotations shall be recorded in meeting minutes and quotations approved outside a meeting of the district shall be included in the minutes of the next school board meeting.

 

 

 Legal Reference:  (Code of Iowa) Chapter 38; Chapter 362

  

Date of Adoption:  October 9, 2006

Reviewed:   Jan. 12. 2015; March 9, 2015

Amended: Dec. 12, 2011; Dec. 10, 2012; Jan. 12, 2015