PURCHASING AND BIDDING
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 School Board 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 shall approve all purchases made in the name of the School District except those authorized by direct action of the School Board.
Competitive sealed bids shall be required for construction of school facilities or nonemergency repairs when the cost is $25,000 or more. Competitive sealed bids shall be required for purchases of textbooks and supplies other than from publishers in accordance with Sections 301.7 and 301.8, 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 cost. The award of contract shall 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 will endeavor to coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks.
Legal Reference: Iowa Code Sections 297.7, 297.8, 301.7, 301.8, 301.10,73.1, 23.18
Cross References: 902.3 Emergency Repairs
901.10 Construction Contract Bidding
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
REQUISITIONS/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. Only those supplies, equipment, and services procured by formal contract shall be exempt.
Cross Reference: 803.1 Purchasing and Bidding
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
RECEIVING GOODS AND SERVICES
Whenever possible, all supplies, equipment, and services purchased in the name of the school district shall be cleared through the superintendent. Whenever this procedure is impossible or impractical, the superintendent shall be notified by the school personnel who receive goods or services that these have been delivered directly.
It shall be the duty of the superintendent to certify to the accounting department the receipt of all goods and services.
Cross References: 803.1 Purchasing and Bidding
803.2/803.3 Requisitions/Purchase Orders
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
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 contract entered into by the Board.
Just claims may be paid prior to the regular board meeting for freight, drainage, express, postage, printing, water, light and telephone rents, registration and entry fees, credit card bills as allowed for in board policy, refunds, and for salaries pursuant to the terms of a written contract, including officials’ fees and hot lunch salaries, with approval of board president or vice-president.
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. Warrants may be signed by the board president or vice-president and co-signed by the board secretary or in his/her absence, the superintendent of schools may co-sign using the board secretary’s signature stamp.
Signature stamps may only be stored and used by the person stamping his/her own signature. All warrants shall include at least one live signature.
* In situations where emergency repairs are needed to prevent the closing of a school, a school district may make repairs of more than $25,000 without advertising for bids. A certificate of prior approval must be secured from the Area Education Agency administrator that the emergency repair is necessary to prevent closing of the school.
Legal Reference: Iowa Code Sections 279.36; 291.8; 291.12; 279.30
Cross References: 802.9 Authorized Use of School District Credit Cards
803.6 Unpaid Warrants
Adopted: February 10, 1986
Reviewed: March 19, 1999
July 19, 2004
February , 2009
February 17, 2014
Revised: November 15, 1994
November 13, 1995
August 12, 1996
November 11, 1996
January 17, 2000
January 15, 2001
UNPAID WARRANTS
Only in the case of absolute necessity will the Board issue warrants for which no funds are available. In such a case, the treasurer shall institute the procedures required by the Code of Iowa, Chapter 74, Sections 1-7, for payment of the warrants.
Legal Reference: Iowa Code Sections 74.1 through 74.7
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
PAYROLL PERIODS
It shall be the policy of the Board of Directors that all certificated personnel of the school district be paid on the 20th day of each month. When the paydays fall on or during holidays or weekends, employees shall receive their paychecks on the last prior working day.
The above policy is subject to review and revision through the collective bargaining process where one exists.
Legal Reference: Iowa Code Section 20.9
Cross References: 402.4 Salary Schedule for Certified Personnel
408.3 Salary Schedule for Noncertified Personnel
803.8 Payroll Deductions
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
PAYROLL DEDUCTIONS
Payroll deductions shall consist of federal income tax withholdings, Iowa income tax withholdings, social security, and the Iowa Public Employees' Retirement System. In addition, any employee may elect to have payments withheld for professional dues, United Way Fund, United State Savings Bonds, credit union, district-related and mutually agreed-upon group insurance coverage and/or tax-sheltered annuity program. Written requests for purchase or change of tax-sheltered annuities will be administered according to the master contract.
Legal Reference: Iowa Code Sections 294.8; 294.15; 294.16
Cross References: 402.4 Salary Schedule for Certificated Personnel
408.3 Salary Schedules for Support Personnel
803.7 Payroll Period
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
TRAVEL ALLOWANCE
All personnel of the school district shall be reimbursed for travel expenses incurred for travel outside the district authorized by the superintendent of schools.
Travel shall be (1) by common carrier when such transportation is available and will serve the time schedule of the individual; or (2) by private automobile. If the individual chooses to go by automobile, the maximum travel cost shall not exceed the cost of economy/coach class air travel.
The rates for reimbursement shall be administered according to the master contract for teachers and the support staff handbook for non certificated personnel.
All administrative personnel shall be reimbursed for any travel necessary to the performance of their assigned duties. This does not include travel between their homes and their offices.
All personnel shall be reimbursed for any travel from building to building in the line of duty at a rate determined by the Board of Education. This does not include travel to and from work and home.
Legal Reference: Iowa Code Sections 79.9; 279.32
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014
SPECIAL ASSESSMENTS
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 spacial assessment case.
Adopted: February 10, 1986
Reviewed: March 8, 1999
July 19, 2004
February , 2009
February 17, 2014