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, to be deposited into the official school district depository or depositories set by the Board in accordance with the laws of the State of Iowa.
All income received by the school district shall be classified under the official accounting system in accordance with the Uniform Financial Accounting Manual for Iowa Local Education Associations as adopted by the Iowa Department of Education.
All funds will be placed in the hands of the Secretary/Treasurer of the Board of Education (board) and will be deposited into the official school district depository or depositories set by the Board in accordance with the laws of the State of Iowa.
*Reviewed: 05/13/02
*Reviewed: 12/11/06
*Reviewed: 04/12/10
*Revised: 12/13/10
*Reviewed: 01/12/15
*Reviewed: 10/14/19
*Revised: 01/13/25
School district facilities and equipment will be made available to local nonprofit entities which promote cultural, educational, civic, community, or recreational activities. "Entity(ies)" will include organizations, groups and individuals and their agents. Any district employee using district-owned property or facilities for a use outside their duties as an employee is doing so as a community member, and not as a district employee. Prior to using district resources for activities outside the scope of their job duties, employees must meet the requirements to be considered a qualifying entity. Such use will be permitted only when the use does not interfere with or disrupt the education program or a school-related activity, the use is consistent with state law, and will end no later than midnight. It is within the discretion of the board to allow for-profit entities to use school district facilities and equipment. The board reserves the right to deny use of the facilities and equipment to an entity. It is within the discretion of the superintendent to allow use of school district facilities and equipment on Sundays.
Entities that wish to use school district facilities or equipment must apply at Glenwood Community School District. It is the responsibility of the board secretary or superintendent to determine whether the school district facility or equipment requested is available and whether the application for use meets board policy and administrative regulations. It is the responsibility of the superintendent and board secretary to provide application forms, obtain proof of insurance, and draw up the contract for use of school district facilities and equipment.
Use of school district facilities and equipment by entities will be supervised by a school district employee unless special prior arrangements are made with the superintendent. The school district employee will not accept a fee from the entity using school district facilities and equipment. If appropriate, the school district employee may be paid by the school district.
Entities that use school district buildings, or equipment, or sites must leave the building or site in the same condition it was in prior to its use. Inappropriate use of school district facilities and equipment may result in additional fees charged to, or the inability of, the entity to use school district facilities or equipment in the future.
The board may allow entities, such as the Boy and Girl Scouts and 4-H, to use the school district facilities and equipment without charge. While such entities may use the facilities and equipment without charge, they may be required to pay a custodial fee.
It is the responsibility of the superintendent to develop a fee schedule for the board's approval and to develop administrative regulations regarding this policy.
*Reviewed: 12/11/06
*Reviewed: 04/12/10
*Revised: 12/13/10
*Reviewed: 01/12/15
*Reviewed: 10/14/19
*Revised: 01/13/25
The Board shall, under legal provisions, conduct an election for authorization to issue bonds. The election, the issuance, the sale, the receipts from sale, and the payment of the bonds shall be made in accordance with the statutes of the State of Iowa.
Once the purpose on the ballot is completed, any balance remaining in a capital projects fund may be retained for future capital projects in accordance with the purpose stated on the ballot or any remaining balance may be transferred by board resolution to the debt service fund or the physical plant and equipment levy fund.
Revenues received from the issuing of bonded indebtedness are deposited into the capital projects fund.
Warrants shall be issued in accordance with Iowa law.
*Reviewed: 05/13/02
*Reviewed: 12/11/06
*Revised: 02/12/07
*Reviewed: 04/12/10
*Revised: 12/13/10
*Reviewed: 01/12/15
*Reviewed: 10/14/19
*Reviewed: 01/13/25
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.
Grants, gifts, and bequests are approved by the board. Once it has been approved by the board, a board member or the superintendent may accept the gift on behalf of the school district.
Gifts, grants, and bequests once accepted on behalf of the school district become the property of the school district. Gifts, grants and bequests are administered in accordance with terms, if any, agreed upon by the board.
The Board reserves the right to reject any and all memorials donated or purchased in memory of a current student or current staff member. Furthermore, the board reserves the right to cause all memorials currently on school properties to be discontinued. The following memorials are discouraged and may be rejected by the board:
1. Memorials that contain the picture of the deceased;
2. Memorials that may alter the conducting of a regular school instructional
day;
3. Memorials that require the retirement or discontinued use of school
property;
4. Memorials that require the altering of school property or school publications;
5. Memorials that require the altering of school activities or the school activities
schedule;
6. Memorials that infringe on the separation of church and state and;
7. Memorials that require the use of public funds to purchase, develop or
maintain.
*Revised: 07/15/02
*Reviewed: 12/11/06
*Revised: 09/08/09
*Reviewed: 04/12/10
*Revised: 12/13/10
*Reviewed: 01/12/15
*Reviewed: 10/14/19
*Revised: 01/13/25
Each year at its annual meeting, the board will designate by resolution the name and location of the Iowa located financial depository institution or institutions to serve as the official school district depository or depositories. The board will also designate the maximum amount which may be kept on deposit in each bank. This amount will be designated the first time a new depository is identified, and will be reviewed at least once every [five] years or when an increase or additional depository is needed. The amount stated in the resolution must be for all depositories and include all of the school district's funds.
It is the responsibility of the board secretary to include the resolution in the minutes of the meeting.
*Reviewed: 05/13/02
*Reviewed: 12/11/06
*Reviewed: 04/12/10
*Revised: 12/13/10
*Reviewed: 01/12/15
*Reviewed: 10/14/19
*Revised: 01/13/25
Revenue raised by students or from student activities is deposited and accounted for in the student activities fund. This revenue is the property of and is under the financial control of the Board. Students may use this revenue for purposes approved by the Superintendent or designee.
Whether such revenue is collected from student contributions, club dues, and special activities or result from admissions to special events or from other fund-raising activities, all funds will be under the jurisdiction of the Board and under the specific control of the Superintendent or designee. They will be deposited in a designated depository and will be disbursed and accounted for in accordance with instructions issued by the Superintendent.
It is the responsibility of the Board secretary to keep student activity accounts up-to-date and complete.
Any unencumbered class or activity account balances will automatically revert to the activity fund when a class graduates or an activity is discontinued.
*Adopted: 02/12/07
*Reviewed: 04/12/10
*Reviewed: 12/13/10
*Reviewed: 01/12/15
*Reviewed: 10/14/19
*Reviewed: 01/13/25