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Series 600: Non-Instructional Operations and Business Services

601 Establishment and Adoption of School District Budget

I. PURPOSE

The purpose of this policy is to establish lines of authority and procedures for the establishment of the school district's revenue and expenditure budgets.

II. GENERAL STATEMENT OF POLICY

It is the policy of this school district to establish its revenue and expenditure budgets in accordance with the applicable provisions of law. Budget planning is an integral part of program planning so that the annual budget will effectively express and implement School Board goals and the priorities of the school district.

III. REQUIREMENT

A. The superintendent or such other school official as designated by the superintendent or the School Board shall each year prepare preliminary revenue and expenditure budgets for review by the School Board or its designated committee or committees. The preliminary budgets shall be accompanied by such written commentary as may be necessary for them to be clearly understood by the members of the School Board and the public. The School Board shall review the projected revenues and expenditures for the school district for the next fiscal year and make such adjustments in the expenditure budget as necessary to carry out the education program within the revenues projected.

B. The school district must maintain separate accounts to identify revenues and expenditures for each building. Expenditures shall be reported in compliance with Minn. Stat. § 123B.76.

C. Prior to July 1 of each year, the School Board shall approve and adopt its initial revenue and expenditure budgets for the next school year. The adopted expenditure budget document shall be considered the School Board's expenditure authorization for that school year. No funds may be expended for any purpose in any school year prior to the adoption of the budget document which authorizes that expenditure for that year, or prior to the adoption of an amendment to that budget document by the School Board to authorize that expenditure for that year.

D. Each year, the school district shall publish its revenue and expenditure budgets for the current year, the actual revenues, expenditures and fund balances for the prior year, and the projected fund balances for the current year, in the form prescribed by the Commissioner within one week of the acceptance of the final audit by the School Board or by November 30, which ever is earlier. A statement shall be included in the publication that the complete budget in detail may be inspected by any resident of the school district upon request to the superintendent. These budgets, reports of revenue, expenditures and fund balances must be published in a newspaper of general circulation. At the same time as this publication, the school district shall publish the other information required by Minn. Stat. § 123B.10.

E. At the public hearing on the adoption of the school district's proposed property tax levy, the School Board shall review its current budget and the proposed property taxes payable in the following calendar year.

F. The school district must also post the materials specified in Paragraph III.D. above on the school district’s official website, including a link to the school district’s school report card on the Minnesota Department of Education’s website.

G. The school district must also include the budget information specified in Paragraph III.D. above in the materials provided as part of its truth-in-taxation hearing.

IV. IMPLEMENTATION

A. The School Board places the responsibility for administering the adopted budget with the superintendent. The superintendent may delegate duties related thereto to other school officials, but maintains the ultimate responsibility for this function.

B. The program-oriented budgeting system will be supported by a program-oriented accounting structure organized and operated on a fund basis as provided for in Minnesota statutes through the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts (UFARS).

C. The superintendent or the superintendent's designee is authorized to make payments of claims or salaries authorized by the adopted or amended budget prior to School Board approval.

D. Supplies and capital equipment can be ordered prior to budget adoption only by authority of the School Board. If additional personnel are provided in the proposed budget, actual hiring may not occur until the budget is adopted unless otherwise approved by the School Board. Other funds to be expended in a subsequent school year may not be encumbered prior to budget adoption unless specifically approved by the School Board.

E. The school district shall make reports to the Commissioner as required relating to the initial allocations of revenue, reallocations of revenue, and expenditures of funds. 

Legal References: 
Minn. Stat. § 123B.10 (Publication of Financial Information)
Minn. Stat. § 123B.76 (Expenditures; Reporting)
Minn. Stat. § 123B.77 (Accounting, Budgeting and Reporting Requirements)
Minn. Stat. § 126C.23 (Allocation of General Education Revenue)
Minn. Stat. § 275.065 (Truth in Taxation; Proposed Property Taxes; Notice)

Adopted: April 12, 2010 

School Board 
Independent School District 15
St. Francis, Minnesota

601.1 Modification of School District Budget

[Note:  The provisions of this policy substantially reflect the requirements of Minnesota Statutes]
 
I. PURPOSE
 
The purpose of this policy is to establish procedures for the modification of the school district's adopted revenue and expenditure budgets.
 
II. GENERAL STATEMENT OF POLICY
 
It is the policy of this school district to modify its revenue and expenditure budgets in accordance with the applicable provisions of law.
 
III. REQUIREMENT
 
A. The school district's adopted expenditure budget shall be considered the School Board's expenditure authorization for that school year.
 
B. If revisions or modifications in the adopted expenditure budget are determined to be advisable by the administration, the superintendent shall recommend the proposed changes to the School Board.  The proposed changes shall be accompanied by sufficient and appropriate background information on the revenue and policy issues involved to allow the School Board to make an informed decision.  A school board member may also propose modifications on that board member's own motion, provided, however, the school board member is encouraged to review the proposed modifications with the superintendent prior to their being proposed so 
that the administration may prepare necessary background materials for the School Board prior to its  consideration of those proposed modifications.
 
C. If sufficient funds are not included in the expenditure budget in a particular fund to allow the proposed expenditure, funds for this purpose may not be expended from that fund prior to the adoption of an amendment to the expenditure budget by the School Board to authorize that 
expenditure for that school year.  An amended expenditure shall not exceed the projected revenues available for that purpose in that fund.
 
D. The school district's revenue budget shall be amended from time to time during a fiscal year to reflect updated or revised revenue estimates.  The superintendent shall make recommendations to the School Board for appropriate revisions.  If necessary, the School 
Board shall also make necessary revisions in the expenditure budget if it appears that expenditures would otherwise exceed revenues and fund balances in a fund.

Legal References:
Minn. Stat. § 126C.23 (Allocation of General Education Revenue)
Minn. Stat. § 123B.77 (Accounting, Budgeting and Reporting Requirements)
 
Adopted:  August 25, 2003    

School Board 
Independent School District 15
St. Francis, Minnesota

601.2 Fund Balances Policy

I. PURPOSE

The purpose of this policy is to create new fund balance classifications to allow for more useful fund balance reporting and for compliance with the reporting guidelines specified in Statement No. 54 of the Governmental Accounting Standards Board (GASB).

II. GENERAL STATEMENT OF POLICY

The policy of this school district is to comply with GASB Statement No. 54. To the extent a specific conflict occurs between this policy and the provisions of GASB Statement No. 54, the GASB Statement shall prevail.

III. DEFINITIONS

A. "Assigned" fund balance amounts are comprised of unrestricted funds constrained by the school district's intent that they be used for specific purposes, but that do not meet the criteria to be classified as restricted or committed. In funds other than the general fund, the assigned fund balance represents the remaining amount that is not restricted or committed. The assigned fund balance category will cover the portion of a fund balance that reflects the school districts intended use of those resources. The action to assign a fund balance may be taken after the end of the fiscal year. An assigned fund balance cannot be a negative number.

B. "Committed" fund balance amounts are comprised of unrestricted funds used for specific purposes pursuant to constraints imposed by formal action of the School Board and that remain binding unless removed by the School Board by subsequent formal action. The formal action to commit a fund balance must occur prior to fiscal year end; however, the specific amounts actually committed can be determined in the subsequent fiscal year. A committed fund balance cannot be a negative number.

C."Enabling legislation" means legislation that authorizes a school district to assess, levy, charge, or otherwise mandate payment of resources from external providers and includes a legally enforceable requirement that those resources be used only for the specific purposes listed in the legislation.

D. "Fund balance" means the arithmetic difference between the assets and liabilities reported in a school district fund.

E. "Nonspendable" fund balance amounts are comprised of funds that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. They include items that are inherently unspendable, such as, but not limited to, inventories, prepaid items, long-term receivables, non-financial assets held for resale, or the permanent principal of endowment funds. 

F. "Restricted" fund balance amounts are comprised of funds that have legally  enforceable constraints placed on their use that either are externally imposed by resource providers or creditors (such as through debt covenants), grantors, contributors, voters, or laws or regulations of other governments, or are imposed by law through constitutional provisions or enabling legislation.

G. "Unassigned" fund balance amounts are the residual amounts in the general fund not reported in any other classification. Unassigned amounts in the general fund are technically available for expenditure for any purpose. The general fund is the only fund that can report a positive unassigned fund balance. Other funds would report a negative unassigned fund balance should the total of nonspendable, restricted, and committed fund balances exceed the total net resources of that fund.

H. "Unrestricted" fund balance is the amount of fund balance left after determining both nonspendable and restricted net resources. This amount can be determined by adding the committed, assigned, and unassigned fund balances.

IV. CLASSIFICATION OF FUND BALANCES

The school district shall classify its fund balances in its various funds in one or more of the following five classifications: nonspendable, restricted, committed, assigned, and unassigned.

V. MINIMUM FUND BALANCE

The school district will strive to maintain a minimum unassigned general fund balance of not  less than 5% of the District's General Fund operating budget. When the unassigned General Fund balance is projected to decrease below 5% of the District's General Fund operating budget, the district shall initiate measures to either generate additional revenue or to reduce expenditures through a budget reduction, or a combination of both.

VI. ORDER OF RESOURCE USE

If resources from more than one fund balance classification could be spent, the school district will strive to spend resources from fund balance classifications in the following order (first to last): restricted, committed, assigned, and unassigned.

VII. COMMITTING FUND BALANCE

A majority vote of the School Board is required to commit a fund balance to a specific purpose and subsequently to remove or change any constraint so adopted by the School Board.

VIII. ASSIGNING FUND BALANCE

The School Board, by majority vote, may assign fund balances to be used for specific purposes when appropriate. The School Board also delegates the power to assign fund balances to the following: Director of Business Services. Assignments so made shall be reported to the School Board, either separately or as part of ongoing reporting by the assigning party if other than the School Board.

An appropriation of an existing fund balance to eliminate a projected budgetary deficit in the subsequent year's budget in an amount no greater than the projected excess of expected expenditures over expected revenues satisfies the criteria to be classified as an assignment of fund balance.

IX. REVIEW

The School Board will conduct an annual review of the sufficiency of the minimum unassigned general fund balance level.

Legal References:
Statement No. 54 of the Governmental Accounting Standards Board

Cross References:
MSBA Service Manual, Chapter 7, Education Funding

Adopted: April 11, 2011 

School Board
Independent School District 15
St. Francis, Minnesota

602 Accounting

I. PURPOSE

The purpose of this policy is to adopt the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts provided for in guidelines adopted by the Minnesota Department of Education.

II. GENERAL STATEMENT OF POLICY

It is the policy of this school district to comply with the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts.

III. MAINTENANCE OF BOOKS AND ACCOUNTS

The school district shall maintain its books and records and do its accounting in compliance with the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts (UFARS) provided for in the guidelines adopted by the Minnesota Department of Education and in compliance with applicable state laws and rules relating to reporting of revenues and expenditures.

IV. PERMANENT FUND TRANSFERS

Unless otherwise authorized pursuant to Minn. Stat. § 123B.80, as amended, or any other law, fund transfers shall be made in compliance with UFARS and permanent fund transfers shall only be made in compliance with Minn. Stat. §123B.79, as amended, or other applicable statute.

V. REPORTING

The school board shall provide for an annual audit of the books and records of the school district to assure compliance of its records with UFARS. Each year, the school district shall also provide for the publication of the financial information specified in Minn. Stat. §123B.10 in the manner specified therein.

Legal References
Minn. Stat. § 123B.02 (School District Powers)
Minn. Stat. § 123B.09 (School Board Powers)
Minn. Stat. § 123B.10 (Publication of Financial Information)
Minn. Stat. § 123B.14, Subd. 7 (Duties of School Board Clerk)
Minn. Stat. § 123B.75 (Revenue)
Minn. Stat. § 123B.76 (Expenditures)
Minn. Stat. § 123B.77 (Accounting, Budgeting and Reporting Requirements)
Minn. Stat. § 123B.78 (Cash Flow, Revenues, Borrowing, Deficits)
Minn. Stat. § 123B.79 (Permanent Fund Transfers)
Minn. Stat. § 123B.80 (Exceptions for Permanent Fund Transfers)

Cross References
ISD 15 Policy 603 (Annual Audit)
MSBA Service Manual, Chapter 7, Education Funding

Adopted: March 11, 2019

School Board
Independent School District No. 15
St. Francis, Minnesota

603 Annual Audit

[Note:  The provisions of this policy reflect the applicable statutes and are not discretionary in nature.]

I. PURPOSE
The purpose of this policy is to provide for an annual audit of the books and records of the school district in order to comply with law, to provide a permanent record of the financial position of the school district, and to provide guidance to the school district to correct any errors and discrepancies in its practices.
 
II. GENERAL STATEMENT OF POLICY
It is the policy of this school district to comply with all laws relating to the annual audit of the books and records of the school district.
 
III. REQUIREMENT

A. The School Board shall appoint independent certified public accountants to audit, examine and report upon the books and records of the school district. The School Board may enter into a contract with a person or firm to provide the agreed upon services.
 
B. After the close of each fiscal year, the books, records and accounts of the school district shall be audited by said independent certified public accountants in accordance with applicable 
standards and legal requirements.  The superintendent and members of the administration shall cooperate with the auditors.
 
C. The school district shall, prior to September 15 of each year, submit its un-audited financial data for the preceding year to the Commissioner  on forms prescribed by the Commissioner.  The report shall also include those items required by Minn. Stat.§123B.14, Subd. 7.
 
D. The school district shall prior to November 30 of each year provide to the Commissioner audited financial data for the preceding year.  The school district shall, prior to December 31 of each year, provide to the Commissioner and the State Auditor an audited financial statement in a form that will allow comparison with and correction of material differences in the un-audited data. The audited financial statement must also provide a statement of assurance pertaining to compliance with uniform financial accounting and reporting standards and a copy of the management letter submitted to the school district by its auditor.
 
E. The audit must be conducted in compliance with generally accepted governmental auditing standards, the Federal Single Audit Act and the Minnesota Legal Compliance Guide issued by the Office of the State Auditor.
 
F. The School Board must approve the audit report by resolution or require a further or amended report.
 
G. The administration shall report to the School Board regarding any actions necessary to correct any deficiencies or exceptions noted in the audit.
 
H. The accounts and records of the school district shall also be subject to audit and inspection by the State Auditor to the extent provided in Minn. Stat. Ch. 6.
 
Legal References:
Minn. Stat. Ch. 6 (State Auditor)
Minn. Stat. § 123B.09 (School Board Powers)
Minn. Stat. § 123B.14, Subd. 7 (Duties of School Board Clerk)
Minn. Stat. § 123B.02 (School District Powers) 
Minn. Stat. § 123B.77, Subds. 2 and 3 (Audited Financial Statements; 
Statement for Comparison and Correction)
 
Adopted:  August 25, 2003     

School Board
Independent School District 15
St. Francis, Minnesota

604 Development and Maintenance of an Inventory of Fixed Assets and a Fixed Asset Accounting System

I. PURPOSE

The purpose of this policy is to provide for the development and maintenance of an inventory of the fixed assets of the school district and the establishment and maintenance of a fixed asset accounting system.

II. GENERAL STATEMENT OF POLICY

The policy of the school district is that a fixed asset accounting system and an inventory of fixed assets be developed and maintained.

III. DEVELOPMENT OF INVENTORY AND ACCOUNTING SYSTEM

The superintendent or such other school official as designated by the superintendent or the school board shall be responsible for the development and maintenance of an inventory of the fixed assets of the school district and for the establishment and maintenance of a formal fixed asset accounting system. The accounting system shall be operated in compliance with the applicable provisions of the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts (UFARS). In addition, the inventory shall specify the location of all continued abstracts showing the conveyance of the property to the school district; certificates of title showing title to the property in the school district; title insurance policies; surveys; and other property records relating to the real property of the school district.

IV. REPORT

The administration shall annually update the property records of the school district and provide an inventory of the fixed assets of the school district to the school board.

Legal References
Minn. Stat. § 123B.02 (School District Powers)
Minn. Stat. § 123B.09 (School Board Powers)
Minn. Stat. § 123B.51 (Schoolhouse and Sites; Access for Noncurricular Purposes)

Cross References
ISD 15 Policy 602 (Accounting)
MSBA Service Manual, Chapter 7, Education Funding

Adopted: May 14, 2018

School Board
Independent School District 15
St. Francis, Minnesota

605 Investments

I. PURPOSE

The purpose of this policy is to establish guidelines for the investment of school district funds.

II. GENERAL STATEMENT OF POLICY

It is the policy of this school district to comply with all state laws relating to investments and to guarantee that investments meet certain primary criteria.

III. SCOPE

This policy applies to all investments of the funds of the school district, regardless of the fund accounts in which they are maintained, unless certain investments are specifically exempted by the School Board through formal action.

IV. AUTHORITY OBJECTIVES

A. The funds of the school district shall be deposited or invested in accordance with this policy, Minn. Stat. Chapter 118A and any other applicable law or written administrative procedures.

B. The primary criteria for the investment of the funds of the school district, in priority order, are as follows

1. Safety and Security. Safety of principal is the first priority. The investments of the school district shall be undertaken in a manner that seeks to ensure the preservation of the capital in the overall investment portfolio.

2. Liquidity. The funds shall be invested to assure that funds are available to meet immediate payment requirements, including payroll, accounts payable and debt service.

3. Return and Yield. The investments shall be managed in a manner to attain an average market rate of return through various economic and budgetary cycles, while preserving and protecting the capital in the investment portfolio and taking into account constraints on risk and cash flow requirements.

V. DELEGATION OF AUTHORITY

A. The Director of Business Services of the school district is designated as the investment officer of the school district and is responsible for investment decisions and activities under the direction of the School Board. The investment officer shall operate the school district's investment program consistent with this policy. The investment officer may delegate certain duties to a designee or designees, but shall remain responsible for the operation of the program.

B. All officials and employees that are a part of the investment process shall act professionally and responsibly as custodians of the public trust, and shall refrain from personal business activity that could conflict with the investment program or which could reasonably cause others to question the process and integrity of the investment program. The investment officer shall avoid any transaction that could impair public confidence in the school district. 

VI. STANDARD OF CONDUCT

The standard of conduct regarding school district investments to be applied by the investment officer shall be the "prudent person standard." Under this standard, the investment officer shall exercise that degree of judgment and care, under the circumstances then prevailing, that persons of prudence, discretion and intelligence would exercise in the management of their own affairs, investing not for speculation and considering the probable safety of their capital as well as the probable investment return to be derived from their assets. The prudent person standard shall be applied in the context of managing the overall investment portfolio of the school district. The investment officer, acting in accordance with this policy and exercising due diligence, judgment and care commensurate with the risk, shall not be held personally responsible for a specific security's performance or for market price changes. Deviations from expectations shall be reported in a timely manner and appropriate actions shall be taken to control adverse developments.

VII. MONITORING AND ADJUSTING INVESTMENTS

The investment officer shall routinely monitor existing investments and the contents of the school district's investment portfolio, the available markets and the relative value of competing investment instruments.

VIII. INTERNAL CONTROLS

The investment officer shall establish a system of internal controls which shall be documented in writing. The internal controls shall be reviewed by the School Board and shall be annually reviewed for compliance by the school district's independent auditors. The internal controls shall be designed to prevent and control losses of public funds due to fraud, error, misrepresentation, unanticipated market changes or imprudent actions by officers, employees or others. The internal controls may include, but shall not be limited to, provisions relating to control of collusion, separating functions, separating transaction authority from accounting and record keeping, custodial safekeeping, avoiding of bearer form securities, clearly delegating authority to applicable staff members, limiting securities losses and remedial action, confirming telephone transactions in writing, supervising and controlling employee actions, minimizing the number of authorized investment officials, and documenting transactions and strategies.

IX. PERMISSIBLE INVESTMENT INSTRUMENTS

The school district may invest its available funds in those instruments specified in Minn. Stat. §§ 118A.04 and 118A.05, as these sections may be amended from time to time, or any other law governing the investment of school district funds. The assets of a trust or trust account established pursuant to Minn. Statute § 471.6175 to pay postemployment benefits to employees or officers after their termination of service, with a trust administrator other than the Public Employees Retirement Association, may be invested in instruments authorized under Minn. Statute Ch. 118A or § 356A.06, subdivision 7.

X. PORTFOLIO DIVERSIFICATION; MATURITIES

A. Limitations on instruments, diversification and maturity scheduling shall depend on whether the funds being invested are considered short-term or long-term funds. All funds shall normally be considered short-term except those reserved for building construction projects or specific future projects and any unreserved funds used to provide financial-related managerial flexibility for future fiscal years.

B. The school district shall diversify its investments to avoid incurring unreasonable risks inherent in over-investing in specific instruments, individual financial institutions or maturities.

1. The investment officer shall prepare and present a table to the School Board for its review and approval. The table shall specifying the maximum percentage of the school district's investment portfolio that may be invested in a single type of investment instrument, such as U.S. Treasury Obligations, certificates of deposit, repurchase agreements, banker's acceptances, commercial paper, etc. The approved table shall be attached as an exhibit to this policy and shall be incorporated herein by reference.

2. The investment officer shall prepare and present to the School Board for its review and approval a recommendation as to the maximum percentage of the total investment portfolio that may be held in any one depository. The approved recommendation shall be attached as an exhibit or part of an exhibit to this policy and shall be incorporated herein by reference.

3. Investment maturities shall be scheduled to coincide with projected school district cash flow needs, taking into account large routine or scheduled expenditures, as well as anticipated receipt dates of anticipated revenues. Maturities for short-term and long-term investments shall be timed according to anticipated need. Within these parameters, portfolio maturities shall be staggered to avoid undue concentration of assets and a specific maturity sector. The maturities selected shall provide for stability of income and reasonable liquidity.

XI. COMPETITIVE SELECTION OF INVESTMENT INSTRUMENTS

Before the school district invests any surplus funds in a specific investment instrument, a competitive bid or quotation process shall be utilized. If a specific maturity date is required, either for cash flow purposes or for conformance to maturity guidelines, quotations or bids shall be requested for instruments which meet the maturity requirement. If no specific maturity is required, a market trend analysis, which includes a yield curve, will normally be used to determine which maturities would be most advantageous. Quotations or bids shall be requested for various options with regard to term and instrument. The school district will accept the quotation or bid which provides the highest rate of return within the maturity required and within the limits of this policy. Generally all quotations or bids will be computed on a consistent basis, i.e., a 360-day or a 365-day yield. Records will be kept of the quotations or bids received, the quotations or bids accepted and a brief explanation of the decision that was made regarding the investment. If the school district contracts with an investment advisor, bids are not required in those circumstances specified in the contract with the advisor.

XII. QUALIFIED INSTITUTIONS AND BROKER-DEALERS

A. The school district shall maintain a list of the financial institutions that are approved for investment purposes. 

B. Prior to completing an initial transaction with a broker, the school district shall provide to the broker a written statement of investment restrictions which shall include a provision that all future investments are to be made in accordance with Minnesota Statutes governing the investment of public funds. The broker must annually acknowledge receipt of the statement of investment restrictions and agree to handle the school district's account in accordance with these restrictions. The school district may not enter into a transaction with a broker until the broker has provided this annual written agreement to the school district. The notification form to be used shall be that prepared by the State Auditor. A copy of this investment policy, including any amendments thereto, shall be provided to each such broker.

XIII. SAFEKEEPING AND COLLATERALIZATION

A. All investment securities purchased by the school district shall be held in third-party safekeeping by an institution designated as custodial agent. The custodial agent may be any federal reserve bank, any bank authorized under the laws of the United States or any state to exercise corporate trust powers, a primary reporting dealer in United States Government securities to the Federal Reserve Bank of New York, or a securities broker-dealer defined in Minn. Stat. § 118A.06. The institution or dealer shall issue a safekeeping receipt to the school district listing the specific instrument, the name of the issuer, the name in which the security is held, the rate, the maturity, serial numbers and other distinguishing marks, and other pertinent information.

B. Deposit-type securities shall be collateralized as required by Minn. Stat. § 118A.03 for any amount exceeding FDIC, SAIF, BIF, FCUA, or other federal deposit coverage.

C. Repurchase agreements shall be secured by the physical delivery or transfer against payment of the collateral securities to a third party or custodial agent for safekeeping. The school district may accept a safekeeping receipt instead of requiring physical delivery or third-party safekeeping of collateral on overnight repurchase agreements of less than $1,000,000.

XIV. REPORTING REQUIREMENTS

A. The investment officer shall generate daily and monthly transaction reports for management purposes. In addition, the School Board shall be provided a monthly report that shall include data on investment instruments being held as well as any narrative necessary for clarification.

B. Within forty-five (45) days after the end of each fiscal year of the school district, the investment officer shall prepare and submit to the School Board a comprehensive annual report on the investment program and investment activity of the school district for that fiscal year. The annual report shall include 12-month and separate quarterly comparisons of return and shall suggest revisions and improvements that might be made in the investment program.

C. If necessary, the investment officer shall establish systems and procedures to comply with applicable federal laws and regulations governing the investment of bond proceeds and funds in a debt service account for a bond issue. The record keeping system shall be reviewed annually by the independent auditor or by another party contracted or designated to review investments for arbitrage rebate or penalty calculation purposes.

XV. DEPOSITORIES

The School Board shall annually designate one or more official depositories for school district funds. The treasurer or the chief financial officer of the school district may also exercise the power of the School Board to designate a depository. The School Board shall be provided notice of any such designation by its next regular meeting. The school district and the depository shall each comply with the provisions of Minn. Stat. § 118A.03 and any other applicable law, including any provisions relating to designation of a depository, qualifying institutions, depository bonds, and approval, deposit, assignment, substitution, addition and withdrawal of collateral.

XVI. ELECTRONIC FUNDS TRANSFER OF FUNDS FOR INVESTMENT

The school district may make electronic fund transfers for investments of excess funds upon compliance with Minn. Stat. § 471.38.

XVII. BORROWING

Minnesota statutes allow School Districts to borrow funds for short-term use. All short-term loans shall be subject to Board approval upon recommendation of the Superintendent of Schools.

Legal References: 
Minn. Stat. § 118A.01 (Public Funds; Depositories and Investments)
Minn. Stat. § 118A.02 (Authorization for Deposit and Investment)
Minn. Stat. § 118A.03 (Depositories and Collateral)
Minn. Stat. § 118A.04 (Investments)
Minn. Stat. § 118A.05 (Contracts and Agreements)
Minn. Stat. § 118A.06 (Delivery and Safekeeping)
Minn. Stat. § 124.71-124.78 (Borrowing)
Minn. Stat. § 124.06 (Borrowing)

Adopted: April 12, 2010

School Board
Independent School District 15
St. Francis, Minnesota

Diversification Table

It is the policy of the District to diversify its investment portfolio. Investments shall be diversified to eliminate the risk of loss resulting in over concentration in a specific maturity, issuer, or class of securities. Diversification strategies shall be determined and revised periodically by the School Treasurer. The diversification shall be as follows:

a) Up to 100% of Bonds, notes, certificates of indebtedness, treasury bills or other securities now or hereafter issued by the United States of America, its agencies and allowable instrumentalities; but not less than 10%

b) Up to 90% of interest bearing savings accounts, interest bearing certificates of deposit or interest bearing time deposits, or any other investments constituting direct obligations of any bank; and certificates of deposit with federally insured institutions that are collateralized or insured in excess of the $100,000 provided by the Federal Deposit Insurance Corporation coverage limit.

c) Up to 50% of collateralized repurchase agreements that conform to the requirements stated in 118A.05 sub. 2 of the statutes and commercial paper meeting the districts requirements.

606 Acceptance of Gifts

I. PURPOSE

The purpose of this policy is to provide guidelines for the acceptance of gifts by the school board.

II. GENERAL STATEMENT OF POLICY

It is the policy of this school district to accept gifts only in compliance with state law.

III. ACCEPTANCE OF GIFTS GENERALLY

The school board may receive, for the benefit of the school district, bequests, donations or gifts for any proper purpose. The school board shall have the sole authority to determine whether any gift or any precondition, condition, or limitation on use included in a proposed gift furthers the interests of or benefits the school district and whether it should be accepted or rejected.

IV. GIFTS OF REAL OR PERSONAL PROPERTY

The school board may accept a gift, grant or devise of real or personal property only by the adoption of a resolution approved by two-thirds of its members. The resolution must fully describe any conditions placed on the gift. The real or personal property so accepted may not be used for religious or sectarian purposes.

V. ADMINISTRATION IN ACCORDANCE WITH TERMS

If the school board agrees to accept a bequest, donation, gift, grant or devise which contains preconditions, conditions or limitations on use, the school board shall administer it in accordance with those terms. Once accepted, a gift shall be the property of the school district unless otherwise provided in the agreed upon terms.

Legal References
Minn. Stat. § 123B.02, Subd. 6 (Bequests, Donations, Gifts)
Minn. Stat. § 465.03 (Gifts)

Adopted: October 8, 2018

School Board
Independent School District 15
St. Francis, Minnesota

607 Transportation of Public School Students

I. PURPOSE

The purpose of this policy is to provide for the transportation of students consistent with the requirements of law.

II. GENERAL STATEMENT OF POLICY

A. The policy of the school district is to provide for the transportation of students in a manner which will protect their health, welfare, and safety.

B. The school district recognizes that transportation is an essential part of the school district services to students and parents but further recognizes that transportation by school bus is a privilege and not a right for an eligible student.

III. DEFINITIONS

A. “Child with a disability” includes every child identified under federal and state special education law as deaf or hard of hearing, blind or visually impaired, deafblind, or having a speech or language impairment, a physical impairment, other health disability, developmental cognitive disability, an emotional or behavioral disorder, specific learning disability, autism spectrum disorder, traumatic brain injury, or severe multiple impairments, and who needs special education and related services, as determined by the rules of the Commissioner of Education. A licensed physician, an advanced practice nurse, or a licensed psychologist is qualified to make a diagnosis and determination of attention deficit disorder or attention deficit hyperactivity disorder for purposes of identifying a child with a disability. In addition, every child under age three, and at the school district’s discretion from age three to seven, who needs special instruction and services, as determined by the rules of the Commissioner, because the child has a substantial delay or has an identifiable physical or mental condition known to hinder normal development is a child with a disability. A child with a short-term or temporary physical or emotional illness or disability, as determined by the rules of the Commissioner, is not a child with a disability. (Minn. Stat. § 125A.02)

B. “Home” is the legal residence of the child. In the discretion of the school district, “home” also may be defined as a licensed day care facility, school day care facility, a respite care facility, the residence of a relative, or the residence of a person chosen by the student’s parent or guardian as the home of a student for part or all of the day, if requested by the student’s parent or guardian, or an afterschool program for children operated by a political subdivision of the state, if the facility, residence, or program is within the attendance area of the school the student attends. Unless otherwise specifically provided by law, a homeless student is a resident of the school district if enrolled in the school district. (Minn. Stat. § 123B.92, Subd. 1(b)(1); Minn. Stat. § 127A.47, Subd. 2)

C. “Homeless student” means a student, including a migratory student, who lacks a fixed, regular, and adequate nighttime residence and includes: students who are sharing the housing of other persons due to loss of housing, economic hardship, or a similar reason; are living in motels, hotels, trailer parks, or camping grounds due to the lack of alternative adequate accommodations; are living in emergency or transitional shelters; are abandoned in hospitals; are awaiting foster care placement; have a primary nighttime residence that is a public or private place not designed for or ordinarily used as a regular sleeping accommodation for human beings; are living in cars, parks, public spaces, abandoned buildings, substandard housing, bus or train stations, or similar settings, and migratory children who qualify as homeless because they are living in any of the preceding listed circumstances. (42 U.S.C. § 11434a)

D. “Nonpublic school” means any school, church, or religious organization, or home school wherein a resident of Minnesota may legally fulfill the compulsory instruction requirements of Minn. Stat. §120A.22, which is located within the state, and which meets the requirements of Title VI of the Civil Rights Act of 1964 (42 U.S.C. § 2000d, et seq.). (Minn. Stat. §123B.41, Subd. 9)

E. “Nonresident student” is a student who attends school in the school district and resides in another district, defined as the “nonresident district.” In those instances when the divorced or legally separated parents or parents residing separately share joint physical custody of a student and the parents reside in different school districts, the student shall be a resident of the school district designated by the student’s parents. When parental rights have been terminated by court order, the legal residence of a student placed in a residential or foster facility for care and treatment is the district in which the student resides. (Minn. Stat. § 123B.88, Subd. 6; Minn. Stat. § 125A.51; Minn. Stat. § 127A.47, Subd. 3)

F. “Pupil support services” are health, counseling, and guidance services provided by the public school in the same district where the nonpublic school is located. (Minn. Stat. § 123B.41, Subd. 4)

G. “School of origin,” for purposes of determining the residence of a homeless student, is the school that the student attended when permanently housed or the school in which the student was last enrolled. (42 U.S.C. § 11432(g)(3)(G))

H. “Shared time basis” is a program where students attend public school for part of the regular school day and who otherwise fulfill the requirements of Minn. Stat. § 120A.22 by attendance at a nonpublic school. (Minn. Stat. § 126C.01, Subd. 8)

I. “Student” means any student or child attending or required to attend any school as provided in Minnesota law and who is a resident or child of a resident of Minnesota. (Minn. Stat. § 123B.41, Subd. 11)

IV. ELIGIBILITY

A. Upon the request of a parent or guardian, the school district shall provide transportation to and from school, at the expense of the school district, for all resident students who reside two miles or more from the school, except for those students whose transportation privileges have been revoked or have been voluntarily surrendered by the student’s parent or guardian. (Minn. Stat. § 123B.88, Subd. 1)

B. The school district may, in its discretion, also provide transportation to any student to and from school, at the expense of the school district, for any other purpose deemed appropriate by the school board.

C. Home-to-school transportation in Independent School District 15 is provided for students in public and non-public schools as follows:

a. Students may be expected to walk to the bus as follows:

Morning Pick Up, Afternoon Take Home

K-5 .4 mile K-5 .4 mile
6-12 .5 mile 6-12 .5 mile

All distances to be measured from where the end of student’s driveway meets the publicly maintained roadway. Buses are not allowed to travel on dead end roads or cul-de-sacs of .4 mile or less.

b. The distance between any two bus stops will not be less than 500 feet.

c. Exceptions may be made for medical emergency situations substantiated by a physician’s evaluation and supported by the District’s registered nurse or for students as approved by the student’s IEP or Section 504 plan.

Eligible students are expected to abide by transportation regulations established by the District. Failure to do so may result in the temporary withdrawal of transportation privileges after appropriate due process has been extended. 

D. In the discretion of the school district, transportation along regular school bus routes may also be provided, where space is available, to any person where such use of a bus does not interfere with the transportation of students. The cost of providing such transportation must be paid by those individuals using these services or some third-party payor. Bus transportation also may be provided along school bus routes when space is available for participants in early childhood family education programs and school readiness programs if these services do not result in an increase in the school district’s expenditures for transportation. (Minn. Stat. § 123B.88, Subd. 10, 11, 12, and 13)

E. For purposes of stabilizing enrollment and reducing mobility, the school district may, in its discretion, establish a full-service school zone and may provide transportation for students attending a school in that full-service school zone. A full-service school zone may be established for a school that is located in an area with higher than average crime or other social and economic challenges and that provides education, health or human services, or other parental support in collaboration with a city, county, state, or nonprofit agency.

V. TRANSPORTATION OF NONRESIDENT STUDENTS

A. If requested by the parent of a nonresident student, the school district shall provide transportation to a nonresident student within its borders at the same level of service that is provided to resident students. (Minn. Stat. § 124D.04, Subd. 7; Minn. Stat. § 123B.92, Subd. 3)

B. If the school district decides to transport a nonresident student within the student’s resident district, the school district will notify the student’s resident district of its decision, in writing, prior to providing transportation. (Minn. Stat. § 123B.88, Subd. 6)

C. When divorced or legally separated parents or parents residing separately reside in different school districts and share physical custody of a student, the parents shall be responsible for the transportation of the student to the border of the school district during those times when the student is residing with the parent in the nonresident school district. (Minn. Stat. § 127A.47, Subd. 3(b))

D. The school district may provide transportation to allow a student who attends a high-need English language learner program and who resides within the transportation attendance area of the program to continue in the program until the student completes the highest grade level offered by the program. (Minn. Stat. § 123B.92, Subd. 3(b))

VI. TRANSPORTATION OF RESIDENT STUDENTS TO NONDISTRICT SCHOOLS

A. In general, the school district shall not provide transportation between a resident student’s home and the border of a nonresident district where the student attends school under the Enrollment Options Program. A parent may be reimbursed by the nonresident district for the costs of transportation from the pupil’s residence to the border of the nonresident district if the student is from a family whose income is at or below the poverty level, as determined by the federal government. The reimbursement may not exceed the pupil’s actual cost of transportation or 15 cents per mile traveled, whichever is less. Reimbursement may not be paid for more than 250 miles per week. (Minn. Stat. § 124D.03, Subd. 8)

B. Resident students shall be eligible for transportation to and from a nonresident school district at the expense of the school district, if in the discretion of the school district, inadequate room, distance to school, unfavorable road conditions, or other facts or conditions make attendance in the resident student’s own district unreasonably difficult or impracticable. The school district, in its discretion, may also provide for transportation of resident students to schools in other districts for grades and departments not maintained in the district, including high school, for the whole or a part of the year or for resident students who attend school in a building rented or leased by the school district in an adjacent district. (Minn. Stat. § 123B.88, Subds. 1 and 4)

C. In general, the school district is not responsible for transportation for any resident student attending school in an adjoining state under a reciprocity agreement but may provide such transportation services at its discretion. (Minn. Stat. § 124D.041)

VII. SPECIAL EDUCATION STUDENTS/STUDENTS WITH A DISABILITY/ STUDENTS WITH TEMPORARY DISABILITIES

A. Upon a request of a parent or guardian, a resident student with a disability who is not yet enrolled in kindergarten, who requires special education services in a location other than the student’s home, shall be provided transportation to and from the student’s home at the expense of the school district and shall not be subject to any distance requirement. (Minn. Stat. § 123B.88, Subd. 1)

B. Resident students with a disability whose handicapped conditions are such that the student cannot be safely transported on the regular school bus and/or school bus route and/or when the student is transported on a special route for the purpose of attending an approved special education program shall be entitled to special transportation at the expense of the school district or the day training and habilitation program attended by the student. The school district shall determine the type of vehicle used to transport students with a disability on the basis of the handicapping condition and applicable laws. This provision shall not be applicable to parents who transport their own child under a contract with the school district. (Minn. Stat. § 123B.88, Subd. 19; Minn. Rules Part 7470.1600)

C. Resident students with a disability who are boarded and lodged at Minnesota state academies for educational purposes, but who also are enrolled in a public school within the school district, shall be provided transportation, by the school district to and from said board and lodging facilities, at the expense of the school district. (Minn. Stat. § 125A.65)

D. If a resident student with a disability attends a public school located in a contiguous school district and the school district of attendance does not provide special instruction and services, the school district shall provide necessary transportation for the student between the school district boundary and the educational facility where special instruction and services are provided within the school district. The school district may provide necessary transportation of the student between its boundary and the school attended in the contiguous district, but shall not pay the cost of transportation provided outside the school district boundary. (Minn. Stat. § 125A.12)

E. When a student with a disability or a student with a short-term or temporary disability is temporarily placed for care and treatment in a day program located in another school district and the student continues to live within the school district during the care and treatment, the school district shall provide the transportation, at the expense of the school district, to that student. The school district may establish reasonable restrictions on transportation, except if a Minnesota court or agency orders the child placed at a day care and treatment program and the school district receives a copy of the order, then the school district must provide transportation to and from the program unless the court or agency orders otherwise. The school district has established that the location of the program must be within forty (40) miles one way from the district’s transportation building for the school district to provide transportation, at the expense of the school district, to that student. Transportation shall only be provided by the school district during regular operating hours of the school district. (Minn. Stat. § 125A.15(b); Minn. Stat. § 125A.51(d))

F. When a nonresident student with a disability or a student with a short-term or temporary disability is temporarily placed in a residential program within the school district, including correctional facilities operated on a fee-for-service basis and state institutions, for care and treatment, the school district shall provide the necessary transportation at the expense of the school district. Where a joint powers entity enters into a contract with a privately owned and operated residential facility for the provision of education programs for special education students, the joint powers entity shall provide the necessary transportation. (Minn. Stat. § 125A.15(c) and (d); Minn. Stat. § 125A.51(e))

G. Each driver and aide assigned to a vehicle transporting students with a disability will be provided with appropriate training for the students in their care, will assist students with their safe ingress and egress from the bus, will ensure the proper use of protective safety devices, and will be provided with access to emergency health care information as required by law. (Minn. Rules Part 7470.1700)

H. Any parent of a student with a disability who believes that the transportation services provided for that child are not in compliance with the applicable law may utilize the alternative dispute resolution and due process procedures provided for in Minn. Stat. Ch. 125A. (Minn. Rules Part 7470.1600, Subd. 2)

VIII. HOMELESS STUDENTS

A. Homeless students shall be provided with transportation services comparable to other students in the school district. (42 U.S.C. § 11432(e)(3)(C)(i)(III)(cc) and (g)(4)(A))

B. Upon request by the student’s parent, guardian, or homeless education liaison, the school district shall provide transportation for a homeless student as follows:

  1. A resident student who becomes homeless and is residing in a public or private shelter location or has other non-shelter living arrangements within the school district shall be provided transportation to and from the student’s school of origin and the shelter or other non-shelter location if the shelter or non-shelter location is two or more miles from the school of origin and the student’s transportation privileges have not been revoked. (42 U.S.C. § 11432(g)(1)(J)(iii)(I))
  2. A resident student who becomes homeless and is residing in a public or private shelter location or has other non-shelter living arrangements outside of the school district shall be provided transportation to and from the student’s school of origin and the shelter or other non-shelter location if the shelter or non-shelter location is two or more miles from the school of origin and the student’s transportation privileges have not been revoked, unless the school district and the school district in which the student is temporarily placed agree that the school district in which the student is temporarily placed shall provide transportation. (Minn. Stat. § 125A.51(f); 42 U.S.C. § 11432(g)(1)(J)(iii)(II))
  3. If a nonresident student is homeless and is residing in a public or private homeless shelter or has other non-shelter living arrangements within the school district, the school district may provide transportation services between the shelter or non-shelter location and the student’s school of origin outside of the school district upon agreement with the school district in which the school of origin is located. (Minn. Stat. § 125A.51(f))
  4. A homeless nonresident student enrolled under Minn. Stat. § 124D.08, Subd. 2a, must be provided transportation from the student’s district of residence to and from the school of enrollment. (Minn. Stat. § 123B.92, Subd. 3(c)).

IX. AVAILABILITY OF SERVICES

Transportation shall be provided on all regularly scheduled school days or make-up days. Transportation will not be provided during the summer school break. Transportation may be provided for summer instructional programs for students with a disability or in conjunction with a learning year program. Transportation between home and school may also be provided, in the discretion of the school district, on staff development days. (Minn. Stat. § 123B.88, Subd. 21)

X. MANNER OF TRANSPORTATION

The scheduling of routes, establishment of the location of bus stops, manner and method of transportation, control and discipline of school children, the determination of fees, and any other matter relating thereto shall be within the sole discretion, control and management of the school board. The school district may, in its discretion, provide room and board, in lieu of transportation, to a student who may be more economically and conveniently provided for by that means. (Minn. Stat. § 123B.88, Subd. 1)

XI. RESTRICTIONS

Transportation by the school district is a privilege and not a right for an eligible student. A student’s eligibility to ride a school bus may be revoked for a violation of school bus safety or conduct policies, or violation of any other law governing student conduct on a school bus pursuant to the school district’s discipline policy. Revocation of a student’s bus riding privilege is not an exclusion, expulsion, or suspension under the Pupil Fair Dismissal Act. Revocation procedures for a student who is an individual with a disability under 20 U.S.C. § 1415 (Individuals with Disabilities Act), 29 U.S.C. § 794 (the Rehabilitation Act), and 42 U.S.C. § 12132, (Americans with Disabilities Act) are governed by these provisions. (Minn. Stat. § 121A.59)

XII. FEES

A. In its discretion, the school district may charge fees for transportation of students to and from extracurricular activities conducted at locations other than school, where attendance is optional. (Minn. Stat. § 123B.36, Subd. 1(10))

B. The school district may charge fees for transportation of students to and from school when authorized by law. If the school district charges fees for transportation of students to and from school, guidelines shall be established for that transportation to ensure that no student is denied transportation solely because of inability to pay. The school district also may waive fees for transportation if the student’s parent is serving in, or within the past year has served in, active military service as defined in Minn. Stat. § 190.05. (Minn. Stat. § 123B.36, Subds. 1(11) and 6)

C. The school district may charge reasonable fees for transportation of students to and from post-secondary institutions for students enrolled under the post-secondary enrollment options program. Families who qualify for mileage reimbursement may use their state mileage reimbursement to pay this fee. (Minn. Stat. § 123B.36, Subd. 1(13))

D. Where, in its discretion, the school district provides transportation to and from an instructional community-based employment station that is part of an approved occupational experience vocational program, the school district may require the payment of reasonable fees for transportation from students who receive remuneration for their participation in these programs. (Minn. Stat. § 123B.36, Subd. 3)

Legal References
Minn. Stat. § 120A.22 (Compulsory Instruction)
Minn. Stat. §§ 121A.40-121A.56 (Pupil Fair Dismissal Act)
Minn. Stat. § 121A.59 (Bus Transportation is a Privilege Not a Right)
Minn. Stat. § 123B.36 (Authorized Fees)
Minn. Stat. § 123B.41 (Educational Aids for Nonpublic School Children; Definitions)
Minn. Stat. § 123B.44 (Provision of Pupil Support Services)
Minn. Stat. § 123B.88 (Independent School Districts, Transportation)
Minn. Stat. § 123B.92 (Transportation Aid Entitlement)
Minn. Stat. § 124D.03 (Enrollment Options Program)
Minn. Stat. § 124D.04 (Enrollment Options Programs in Border States)
Minn. Stat. § 124D.041 (Reciprocity with Adjoining States)
Minn. Stat. § 124D.08 (School Board’s Approval to Enroll in Nonresident District)
Minn. Stat. Ch. 125A (Children With a Disability)
Minn. Stat. § 125A.02 (Children With a Disability, Defined)
Minn. Stat. § 125A.12 (Attendance in Another District)
Minn. Stat. § 125A.15 (Placement in Another District; Responsibility)
Minn. Stat. § 125A.51 (Placement of Children Without Disabilities; Education and Transportation)
Minn. Stat. § 125A.515 (Placement of Students; Approval of Education Program)
Minn. Stat. § 125A.65 (Attendance at Academies for the Deaf and Blind)
Minn. Stat. § 126C.01 (General Education Revenue - Definitions)
Minn. Stat. § 127A.47 (Payments to Resident and Nonresident Districts)
Minn. Stat. § 190.05 (Definitions)
Minn. Rules Part 7470.1600 (Transporting Pupils with Disability)
Minn. Rules Part 7470.1700 (Drivers and Aides for Pupils with Disabilities)
20 U.S.C. § 1415 (Individuals with Disabilities Education Improvement Act of 2004)
29 U.S.C. § 794 (Rehabilitation Act of 1973, § 504)
42 U.S.C. § 2000d (Prohibition Against Exclusion from Participation in, Denial of Benefits of, and Discrimination under Federally Assisted Programs on Ground of Race, Color, or National Origin)
42 U.S.C. § 11431, et seq. (McKinney-Vento Homeless Assistance Act of 2001)
42 U.S.C. § 12132, et seq. (Americans With Disabilities Act)

Cross References
ISD 15 Policy 608 (Transportation of Nonpublic School Students)
ISD 15 Policy 609 (Student Transportation Safety Policy)
ISD 15 Policy 610 (Extracurricular Transportation)
MSBA Service Manual, Chapter 2, Transportation

Adopted: June 13, 2016

School Board
Independent School District 15
St. Francis, Minnesota

608 Transportation of Nonpublic School Students

I. PURPOSE

The purpose of this policy is to address transportation rights of nonpublic school students and to provide equality of treatment in transporting such students pursuant to law.

II. GENERAL STATEMENT OF POLICY

The policy of the school district is to recognize the rights of nonpublic school students and to provide equal transportation to those students as required by law.

III. ELIGIBILITY

A. The school district shall provide equal transportation within the school district for all students to any school when transportation is deemed necessary by the school district because of distance or traffic conditions in like manner and form as provided in Minn. Stat. § 123B.88 and § 123B.92 when applicable. (Minn. Stat. § 123B.86, Subd. 1)

B. Upon the request of a parent or guardian, the school district shall provide school bus transportation to the school district boundary for students residing in the school district at least the same distance from a nonpublic school actually attended in another school district as public school students are transported in the transporting school district. Such transportation shall be provided whether there is or is not another nonpublic school within the transporting school district, if the transportation is to schools maintaining grades or departments not maintained in the school district or if the attendance of such students at school can more safely, economically, or conveniently be provided for by such means. (Minn. Stat. § 123B.86, Subd. 2(a))

C. The school district may provide school bus transportation to a nonpublic school in another school district for students residing in the school district and attending that school, whether there is or is not another nonpublic school within the transporting school district, if the transportation is to schools maintaining grades or departments not maintained in the school district or if the attendance of such students at school can more safely, economically, or conveniently be provided for by such means. If the school district transports students to a nonpublic school located in another school district, the nonpublic school shall pay the cost of such transportation provided outside the school district boundaries. (Minn. Stat. § 123B.86, Subd. 2(b))

D. The school district shall provide the necessary transportation within school district boundaries between the nonpublic school and a public school or neutral site for nonpublic school students who are provided pupil support services if the school district elects to provide pupil support services at a site other than a nonpublic school. (Minn. Stat. § 123B.44, Subd. 1)

E. When transportation is provided, the scheduling of routes, manner and method of transportation, control and discipline of students, and any other matter relating thereto shall be within the sole discretion, control, and management of the school district. (Minn. Stat. § 123B.86, Subd. 3; Minn. Stat. § 123B.91, Subd. 1a)

F. Additional transportation to and from a nonpublic school may be provided at the expense of the school district where such services are provided in the discretion of the school district. 

IV. STUDENTS WITH DISABILITIES

A. If a resident student with a disability attends a nonpublic school located within the school district, the school district shall provide necessary transportation for the student within the school district between the nonpublic school and the educational facility where special instruction and services are provided on a shared-time basis. If a resident student with a disability attends a nonpublic school located in another school district and if no agreement exists for the provision of special instruction and services on a shared time basis to that student by the school district of attendance and where the special instruction and services are provided within the school district, the school district shall provide necessary transportation for that student between the school district boundary and the educational facility. The school district may provide necessary transportation for that student between its boundary and the nonpublic school attended, but the nonpublic school shall pay the cost of transportation provided outside the school district. School districts may make agreements for who provides transportation. Parties serving students on a shared time basis have access to a due process hearing system as provided by law. (Minn. Stat. § 125A.18)

B. When the disabling conditions of a student with a disability are such that the student cannot be safely transported on the regular school bus and/or school bus route and/or when the student is transported on a special route for the purpose of attending an approved special education program shall be entitled to special transportation at the expense of the school district or the day training and habilitation program attended by the student. The school district shall determine the type of vehicle used to transport students with a disability on the basis of the disabling conditions and applicable laws. This section shall not be applicable to parents who transport their own child under a contract with the school district. (Minn. Stat. § 123B.88, Subd. 19; Minn. Rules Part 7470.1600, Subd. 1)

C. Each driver and aide assigned to a vehicle transporting students with a disability will be provided with appropriate training for the students in their care, will assist students with their safe ingress and egress from the bus, will ensure the proper use of protective safety devices, and will be provided with access to emergency health care information as required by law. (Minn. Rules Part 7470.1700)

D. Any parent of a student with a disability who believes that the transportation services provided for that child are not in compliance with the applicable law may utilize the alternative dispute resolution and due process procedures provided for in Minn. Stat. Ch. 125A. (Minn. Rules Part 7470.1600, Subd. 2)

V. APPLICATION OF GENERAL POLICY

The provisions of the school district’s policy on transportation of public school students shall apply to the transportation of nonpublic school students except as specifically provided herein.

Legal References
Minn. Stat. § 123B.44 (Provision of Pupil Support Services)
Minn. Stat. § 123B.84 (Policy)
Minn. Stat. § 123B.86 (Equal Treatment)
Minn. Stat. § 123B.88 (Independent School Districts, Transportation)
Minn. Stat. § 123B.91, Subd. 1a (Compliance by Nonpublic and Charter School Students)
Minn. Stat. § 123B.92 (Transportation Aid Entitlement)
Minn. Stat. Ch. 125A (Children With a Disability)
Minn. Stat. § 125A.18 (Special Instruction; Nonpublic Schools)
Minn. Rules Part 7470.1600 (Transporting Pupils with Disability)
Minn. Rules Part 7470.1700 (Drivers and Aides for Pupils with Disabilities)
Americans United, Inc. as Protestants and Other Am. United for Separation of Church and State, et al. v. Independent Sch. Dist. No. 622, et al., 288 Minn. 1996, 179 N.W.2d 146 (Minn. 1970)
Eldredge v. Independent Sch. Dist. No. 625, 422 N.W.2d 319 (Minn. Ct. App. 1988)
Healy v. Independent Sch. Dist. No. 625, 962 F.2d 1304 (8th Cir. 1992)
Minn. Op. Atty. Gen. 166a-7 (June 3, 1983)
Minn. Op. Atty. Gen. 166a-7 (Sept. 14, 1981)
Minn. Op. Atty. Gen. 166a-7 (July 15, 1976)
Minn. Op. Atty. Gen. 166a-7 (July 17, 1970)
Minn. Op. Atty. Gen. 166a-7 (Oct. 3, 1969)
Minn. Op. Atty. Gen. 166a-7 (Sept. 12, 1969)

Cross References
ISD 15 Policy 607 (Transportation of Public School Students)
ISD 15 Policy 609 (Student Transportation Safety Policy)
MSBA Service Manual, Chapter 2, Transportation

Adopted: March 11, 2019

School Board
Independent School District 15
St. Francis, Minnesota

609 Student Transportation Safety Policy

I. PURPOSE
 
The purpose of this policy is to provide safe transportation for students and to educate students on safety issues and the responsibilities of school bus ridership.
 
II. PLAN FOR STUDENT TRANSPORTATION SAFETY TRAINING

A. School Bus Safety Week.
The third week of school is designated as school bus safety week.
 
B. Student Training.

1 . The school district shall provide students enrolled in grades kindergarten through 10 with age appropriate school bus safety training.  The training shall be results-oriented and shall consist of both classroom instruction and practical training using a school bus. Upon completing the training, a student shall be able to demonstrate knowledge and understanding of at least the following competencies and concepts:
a.  transportation by school bus is a privilege not a right;
b.  district policies for student conduct and school bus safety;
c.  appropriate conduct while on the bus;
d.  the danger zones surrounding a school bus;
e.  procedures for safely boarding and leaving a school bus;
f.   procedures for safe vehicle lane crossing; and
g.  school bus evacuation and other emergency procedures.
 
2. All students grades K-3 who are transported by school bus and are enrolled during the first or second week of school must demonstrate achievement of the school bus safety training competencies by the end of the third week of school.  Students grades 4-10 must demonstrate achievement of these competencies by the end of the sixth week of school.  Students in grades K-10 who enroll in a school after the second week of school and are transported by school bus shall undergo school bus safety training and demonstrate achievement of the school bus safety competencies within four weeks of the first day of attendance. The school district may deny transportation to a student who fails to demonstrate the competencies, unless the student is unable to achieve the competencies due to a disability.  Further, the school district may deny transportation to a student who attends a nonpublic school that fails to provide appropriate 
student training.
 
3. The school district will make reasonable accommodations in training for students known to speak  English as a second language and students with disabilities.
 
4. The district will, to the extent possible, provide kindergarten students with school bus safety training before the first day of school.
 
5. The school district will also provide student safety education for bicycling and pedestrian safety for students in grades K-5..
 
6. The school district's curriculum for transportation is maintained and available for review in the office of the superintendent.
 
7. Nonpublic school students transported by the school district will receive school bus safety training in their nonpublic school.  The nonpublic school must certify to the school district's school transportation safety director that all students have received the appropriate training.
 
III. CONDUCT ON SCHOOL BUSES AND CONSEQUENCES FOR MISBEHAVIOR
 
A.  Riding the school bus is a privilege, not a right.  Students are expected to follow the same behavioral standards while riding school buses as are expected on school property or at school activities, functions or events.  All school rules are in effect while a student is riding the bus or is at the bus stop. 
 
B. Consequences for school bus/bus stop misconduct will be imposed by the building principal or the principal's designee.  In addition, all school bus/bus stop misconduct will be reported to the district's Transportation Safety Director.  Serious misconduct may be reported to local law enforcement.
 
1. School Bus and Bus Stop Rules
The school district school bus safety rules are to be posted on every bus. If these rules are broken, the school district's discipline procedures are to be followed. (See Policy 406). Consequences are progressive and may include suspension of bus privileges.  It is the school bus driver's responsibility to report unacceptable behavior to the school district's Transportation Office/School Office.
 
2. Rules at the Bus Stop 
a. Get to your bus stop five minutes before your scheduled pick up time.  The school bus driver will not wait for late students.
b. Respect the property of others while waiting at your bus stop.
c. Keep your arms, legs and belongings to yourself.
d. Use appropriate language.
e. Stay away from the street, road or highway when waiting for the bus.  Wait until the bus stops before approaching the bus.
f. After getting off the bus, move away from the bus.
g. If you must cross the street, always cross in front of the bus where the driver can see you.  Wait for the driver to signal to you before crossing the street.
h. No fighting, harassment, intimidation or horseplay.
i.  No use of alcohol, tobacco or drugs.
 
3. Rules on the Bus
a. Immediately follow the directions of the driver.
b. Sit in your seat facing forward.
c. Talk quietly and use appropriate language.
d. Keep all parts of your body inside the bus.
e. Keep your arms, legs and belongings to yourself.
f.  No fighting, harassment, intimidation or horseplay.
g. Do not throw any object.
h. No eating, drinking or possession or use of tobacco, alcohol or drugs.
i.  Do not bring any weapon or dangerous objects on the school bus.
j.  Do not damage the school bus. 
 
4. Consequences
 
(1) Consequences for school bus/bus stop misconduct will apply to all regular and late routes.  Decisions regarding a student's ability to ride the bus in connection with co-curricular and 
extra-curricular events (for example, field trips or competitions) will be in the sole discretion of the school district. Parents or guardians will be notified of any suspension of bus privileges.  (See Policy 406 – Student Discipline)
 
(2) Other Discipline
Based on the severity of a student's conduct, more serious consequences may be imposed at any time.  Depending on the nature of the offense, consequences such as suspension or expulsion from school may also result from school bus/bus stop misconduct.
 
(3) Records
Records of school bus/bus stop misconduct will be forwarded to the individual school building and will be retained in the same manner as other student discipline records. Reports of serious misconduct will be provided to the Department of Public Safety. Records may also be maintained in the transportation office.
 
(4) Vandalism/Bus Damage
Students damaging school buses will be responsible for the damages. Failure to pay such damages (or make arrangements to pay) within two weeks may result in the loss of bus privileges until damages are paid.
 
(5) Notice
Students will be given a copy of school bus and bus stop rules during school bus safety training.  Rules are to be posted on each bus and both rules and consequences will be periodically reviewed with students by the driver.
 
(6) Criminal Conduct
In cases involving criminal conduct (for example, assault, weapons, possession or vandalism), the Superintendent, and local law enforcement officials will be informed.
 
IV. PARENT AND GUARDIAN INVOLVEMENT
 
A. Parent/Guardian Responsibilities for Transportation Safety:
1. Become familiar with school district rules and policies, regulations and principles of school bus safety.
2. Assist students in understanding safety rules and encourage them to abide by them.
3. Recognize their responsibilities for the actions of their students.
4. Support safe riding practices and reasonable discipline efforts.
5. When appropriate, assist students in safely crossing local streets before boarding and after leaving the bus.
6. Support procedures for emergency evacuation, and procedures in emergencies as set up by the school district.
7.  Respect the rights and privileges of others.
8.  Communicate safety concerns to school administrators.
9.  Monitor bus stops, if possible.
10. Support all efforts to improve school bus safety.
 
B. Parent and Guardian Notification:
A copy of the school district school bus and bus stop rules will be provided to each family at the beginning of the school year or when a child enrolls, if this occurs during the school year.  Parents and guardians are asked to review the rules with their students. 
 
V. SCHOOL BUS DRIVER DUTIES AND RESPONSIBILITIES 
All school bus drivers shall be adequately prepared, both physically and mentally, each day to perform required duties.  These shall include:
 
A. Operating the vehicle in a safe and efficient manner.
1.  Safety.  The primary concern of each driver is safety.  Drivers will exercise extreme caution during the loading and unloading process as well as when driving.
2. Defensive Driving.  All drivers are to drive defensively at all times.  A definition of defensive driving is: driving in a manner to avoid accident involvement despite adverse conditions created by roads, weather, traffic, or errors of other drivers or pedestrians.
3. Driving Adjustments.  Winter and wet weather driving may require adjusting speed and normal driving practices to compensate for road conditions.
4.  Emergency Doors.  Emergency doors must be free and operable. Under no circumstances may the doors be obstructed to prevent easy access.
5.  Service Door.  The service door of the bus must be closed at all times while the bus is in motion.
6.  Overloads. The registration card in all vehicles designates the maximum number of passengers allowed to be carried.  This limit cannot be exceeded.  A driver should call the designated individual for instructions should a vehicle become overloaded.
7. Railroad Crossings.  All vehicles used to transport must stop at railroad crossings, using required procedures, whether they are loaded or empty.  School buses shall not activate the eight-way lights; 4 way hazard lights are to be used before stopping and when crossing the tracks.
8.  Speeding and Other Moving Violations.  No bus will travel faster than road, traffic and weather conditions safely permit, regardless of the posted speed limit. Any driver convicted of a moving violation with a school bus will face disciplinary action.  Other reports or warnings regarding speeding will result in suspension and/or termination.
9.  Smoking Prohibited.  Smoking by either the driver or the passengers is prohibited on any school bus, Type III vehicle, or on school property.
 
B. Conducting thorough pre-trip and post-trip inspections of the vehicle and special equipment.
1.  Bus Inspection. Drivers are required to make a pre-trip inspection of the bus before each trip.  Failure to do so is a violation of state law.  Defects are to be reported in writing.  Drivers are 
required to check their buses for students, vandalism and articles left on the bus after each route segment.
2.  Safety Equipment.  All drivers are responsible for insuring that the necessary safety equipment is aboard the bus, including fire extinguisher, first aid kit, bodily fluids clean-up kit, flashlight, reflectorized emergency warning device, and any additional items required by the district.  Drivers of vehicles for disabled students will ensure all student health information cards are on board the bus.
3.  Bus Cleaning.  Drivers are required to keep the interior of their buses swept and free of trash at all times.
4.  Fueling.  The driver is responsible for ensuring that his or her assigned vehicle is adequately fueled before leaving the yard.  Smoking is prohibited in the fueling area.  The engine shall be turned off while fueling.  Drivers should never fuel with passengers aboard.
 
C.  Ensuring the safety, welfare and orderly conduct of passengers while on the bus.
 
D.  Meeting emergency situations in accordance with operating procedures.
 
E.  Communicating effectively with school staff, students, parents, law enforcement officials and the motoring public.
1.  Relations with Students.  Bus drivers will treat students with respect and will refrain from any conduct which is intended or could be perceived as demeaning, intimidating or harassing.
2.  Relations with School Officials. School officials can and will be of considerable assistance to drivers and give them full cooperation.  School officials are trained in the education of students and it is in their best interest that control and discipline be maintained on the bus. Therefore, it is very important drivers have good relationships with the school officials and give them full cooperation.
3. Relations with the Public.  It is important to remember that to the general public, the driver represents the school.  Buses are one of the most visible vehicles on the road.  Drivers must deal with students, parents, and other motorists in a polite, professional and considerate 
manner. 
4.  Student Discipline.  Although drivers are responsible for maintaining order on the bus, drivers must always remember that the types of actions they may use are limited.  Drivers must never, under any circumstances, use corporal punishment. Drivers have authority to deny a       student the privilege of riding the bus.  Drivers shall not drop the student at other than the designated stop. The Transportation Department is required to contact the parent or legal guardian of the offending student on the day of the infraction and give notification of the       infraction and resulting disciplinary action.
5.  Route Changes.  No driver is to make changes in the pick-up or drop-off schedule for his or her route without prior authorization.  No stops are to be added, deleted or moved without approval.  No driver may deviate from the established route without prior permission except as   required by an emergency or temporary road conditions.
6.  Route Problems.  Any problems, of whatever kind, encountered by a driver on the routes or trips should be brought to the attention of the designated individual as soon as possible.
7.  Unauthorized Passengers.  Only authorized passengers may be transported in a bus.  Any other passenger must be specifically approved.
8. Notices. It is the responsibility of the driver to check for notices each day and to check with his or her supervisor regularly.
 
F.  Completing required reports.
It is the responsibility of the driver to completely fill out and timely turn in all reports, discipline referrals, time cards, and mechanical defect slips as required.  This includes all requirements pertaining to pre-trip inspections and stop-arm violation reports.
 
G. Successfully completing required training programs and demonstrating sufficient skills and knowledge to transport studentsin a safe and legal manner.
 
H. Providing maximum safety for passengers during loading and unloading.
1.  Standees Prohibited.  Standees are not allowed on a moving school bus.  Drivers must not move a bus from a stopped position until all passengers are seated.  Students are to remain seated until the bus has stopped.
2.  Dangerous Articles. No weapons or articles that may be classified as dangerous, may be transported on a school bus.  This includes any and all weapons, gasoline cans, animals, and other dangerous or objectionable items.  Possession of weapons on school property or the       bus will not be tolerated.  Companion dogs are allowed.
3. Wearing driver's seat belt whenever the bus is in motion.
 
I.   Maintaining a valid Class A, B, or C Minnesota driver’s license with a school bus endorsement to the extent required by Minn. Stat. § 171.321, Subd 1, and 171.02, Subd. 2a(b).
Additional driver duties and responsibilities may be found in the driver handbook.  All bus driver dismissals will be reported to the Department of Public Safety pursuant to Department of Public Safety directions.
 
VI. OPERATING RULES AND PROCEDURES
 
A.  General Operating Rules
1.  All routes shall be on file with the school district's school transportation safety director.
2.  Only students assigned to the school bus by the district shall be transported.  The number of students or other authorized passengers transported in or assigned to a school bus shall not be more than the legal capacity for the bus.  No person shall be allowed to stand when the bus is in motion.
3. Drivers are to enforce the provisions of the school bus and bus stop rules as appropriate. Students may be released from the bus at only two points, the designated bus stop or at school, except in case of an emergency or as otherwise authorized.
4.  The parent/guardian may designate by a signed, written request a day care facility, respite care facility, the residence of a relative or the residence of a person chosen by the parent or guardian as the address of the student for transportation purposes. The address must be in 
the attendance area of the assigned school and meet other eligibility requirements.
5. Students who misbehave severely may be returned to the school immediately and reported to the building principal or other designated individual.
6.  Safety evacuation drills for the student-passengers shall be conducted at least twice a year.
7.  There shall be no students in the bus while the fuel tank is being filled.  Before leaving the vehicle when students are in the bus, the driver shall stop the bus, remove the ignition key, set the brakes and otherwise render the bus immobile.
8.  Buses shall not be run backwards on the school grounds or any other point if it can be avoided. If it is necessary to run a bus  backwards on school grounds, the driver shall have another responsible person act as a guard flagman in back of the bus to keep other persons out of the path and to issue warnings to the driver of approaching traffic.
9.  When arriving or leaving the school grounds, the driver must not follow closer than 50 feet from the vehicle directly in front of the bus or closer than 500 feet when traveling on the highway.
10.  No school bus shall pull any trailer when students are being transported on regular routes to or from school.
11. In case of an accident or breakdown of the bus, the driver shall contact the dispatcher using the two-way communications.  If no communications contact is available, the driver shall not leave the bus but shall send two responsible students to the nearest house to summon help.
12. The district may adopt such additional operating rules as are deemed necessary to meet local conditions and needs, provided they do not conflict with State laws and regulations.
 
B. Use of Signals, Loading or Unloading
1.  The driver shall activate the flashing 8-light system of the bus at least 300 feet before stopping to load or unload students when outside an incorporated municipality, and 100 feet when operating within an  incorporated municipality, and shall not extinguish such lights until 
loading or unloading is completed and persons who must cross the roadway or highway are safely across.
2.  Bring the vehicle to a complete stop in the right hand lane of the roadway parallel to the center line.
3.  Prior to discharging students, open door, activate red flashing lights and extend the stop arm. Discharge students only after all traffic  (front and rear) has come to a complete stop.
4.  Keep door open and 8-light system operating until all students have been loaded or unloaded safely.
5.  The driver should avoid loading or unloading students where the view is obstructed to other motorists for 200 feet in either direction.
6.  The driver will not permit students to stand or get on or off  the bus while it is in motion.
7.   The driver will bring the bus to a full stop and disengage gears by shifting gear shift lever into neutral position or selector into neutral or park position before loading or unloading students.
8.  Buses shall load and unload students only at designated locations.
 
C.  Crossing Highways and Streets
1.  Students shall pass approximately 10 feet in front of  the school bus so as to be seen by the driver and cross the road only upon receiving a hand signal from the driver, or
2.  The student shall pass approximately 10 feet in front of  the bus so as to be seen by the driver and be conducted across the  road by the school bus patrol, or
3.  The driver shall personally conduct the students across  the road after following required procedures for disabling the bus.
4.   he driver shall visually ascertain that students getting off the bus who do not need to cross the road are a safe distance from the bus before moving the vehicle.
 
D. Type III Vehicles
1.   Any vehicle designed to carry more than 10 passengers must meet all legal requirements for a school bus.  Any Type III vehicle used to transport students must carry all emergency equipment including:  fire extinguisher, first aid kit, bodily fluids clean-up kit, flashlight, 
reflectorized emergency warning device, and any additional items required by the school district.  If school district-owned, the school district name will be clearly marked on the side of the vehicle.  All school-owned Type III vehicles will be properly licensed, insured, and inspected.
2.  Students will not be regularly transported in private vehicles. Emergency, unscheduled transportation may be conducted in vehicles with a seating capacity of 10 or fewer without meeting the requirements for a Type III vehicle.  The school district has no system of 
inspection for private vehicles.
3.  All drivers of Type III vehicles will be licensed drivers and will be familiar with the use of  required emergency equipment.  The school district will not knowingly allow a person to operate a Type III vehicle if the person has been convicted of an offense that disqualifies the person from operating a school bus.
 
VII. SCHOOL BUS DRIVER TRAINING 
 

A.  Training.
All new bus drivers shall be provided with pre-service training, including in-vehicle (actual driving) instruction before transporting students and shall meet the competencies specified by the Department of Public Safety.  All school bus drivers shall receive in-service training annually.  The following driver training standards represent the minimum areas of training which each driver must receive prior to entering service to the school district.  The school district shall forward to the Commissioner of Public Safety the certification of in-service training, including the number of hours and certification of competency for each driver.
 
1.  Pre-Trip Inspection
Both new and experienced drivers must be familiar with the elements of the mandatory pre-trip inspection required under Minnesota law including:
a.    The engine compartment - belts, valves, fluid leaks
b.    Engine start, warning lights, gauges, horn
c.    Fuel level
d.    Brakes - pedal reserve and air/vacuum gauges
e.    Interior - seats, floor, lights
f.     Electrical charging system
g.    Emergency door
    (1)  smooth latch operation
    (2)  alarm buzzer
h.    Entrance door operation
i.    Lift door operation and alarm
j.    Lift equipment for wheelchairs
k.    Wheels, service brakes, emergency brake
l.    Exterior Lights - headlights, brake lights, market lights, turn signals
m.    Exhaust system
n.    Windows, windshield, and inspection sticker
o.    Eight light system and stop arm
p.    Emergency equipment - first aid kit, bodily fluids clean-up kit, flashlight, reflectors, two way radio
 
2.  Fundamentals and Techniques of School Bus Driving
The driver training program must include:
a.    Relevant laws
b.    Rules of the road and school district safety policies
c.    Defensive driving 
d.    Driving in inclement weather conditions
    (1)  reduced visibility - rain, snow, fog
    (2)  wet roads
    (3)  icy roads
e.    Dealing with pedestrians and students in traffic
f.    Operation of the manual or automatic transmission
g.   The use of the drive train for stopping the school bus
h.   Situations where the hand brake will and will not stop a moving bus
i.    Steering and turning techniques
j.    Right and left turn maneuvers
k.   Gauging the speed of other vehicles on cross streets
l.    Use of mirrors
m.  Merging into traffic
n.    Visual perceptions
o.   Safe following distances
p.   Safe passing procedures
q.   Safe backing procedures 
r.    Use of the eight-light system and school district  policy regarding its use
s.    Loading and unloading procedures
t.     Knowledge of the danger zone concept
u.   Policies and Procedures for grade level railroad crossings
v.    Emergency use of the public address system
w.   Response to an approaching emergency vehicle while unloading
x.    Leaving the bus unattended at school sites
 
3.  Special Education Transportation
Special education transportation requires skills and abilities that exceed those required to provide normal school bus service.  Drivers will be familiar with:
a.    What to do in a medical emergency
b.    Handling wheelchairs
c.    Operating lift equipment
d.    Proper use of wheelchair securement devices
e.    School district policies on the use of seat belts on designated students
f.     Handicapping conditions
g.    Responsibilities of the bus driver and the bus aide
h.    School district policy in situations where a responsible person is not available to receive a student
 
4.   Emergency Procedures
Drivers must be prepared to deal with emergency situations while operating on routes and field trips.  Included in these emergency situations are mechanical breakdown, fire, accident, or passenger injury.  Drivers are to receive training in:
a.    Identifying the degree of an emergency before beginning an evacuation
b.    Identifying a safe evacuation unloading area
c.    Preplanning emergency evacuations for both conventional and lift busses
    (1)   front, rear, and both door evacuations
    (2)   evacuation of special education students
    (3)   evacuation of physically disabled students and students  using wheel chairs
    (4)   placement of students in a safe location
d.    Cooperation in emergency evacuation drills
e.    Mechanical breakdowns
    (1)   stop bus in safe location
    (2)   keep passengers in bus if safe to do so
    (3)   take steps to warn motorists 
4)   radio or call for assistance
f.    How to secure the school bus and place emergency triangles
g.   Use of the two-way communication system in an emergency
h.   When it is appropriate to evacuate the school bus
i.    How to supervise an emergency evacuation
j.    Emergency evacuation of the disabled
k.   Special considerations when evacuating a lift bus
l.    Lifting techniques for handling disabled students in an emergency situation
m.    Priorities when dealing with injured passengers
n.    How to use the school bus first aid kit
o.    Use and operation of the fire extinguisher
p.    Dealing with other motorists and the police
q.    Use of emergency reflectors and hazard lights
r.    Control of exposure to blood borne pathogens
s.    Use of body fluid clean-up kits
t.    School district policy on medical emergencies
u.    Recognition and handling of epileptic seizures
v.    How to respond if a passenger has a weapon on the bus
 
5.  First Aid
All drivers must be trained in first aid, including the Heimlich maneuver, procedures for dealing with obstructed airways, shock, bleeding, and seizures.
 
6.  Private or Confidential Student Information
Types of student data that are considered private or confidential under Minnesota Statutes. 
 
7.  Student Discipline
a.    Creating a positive attitude on the school bus
b.    Oral and visual communications skills between the driver and the passenger
c.    Dealing confidently with a disruptive student
d.    District discipline policy
e.    Developing and enforcing workable rules
f.    Incident report forms
g.    District policy on possession of weapons by a student
h.    District policy on sexual, racial and religious harassment/violence
i.    District policy on smoking
 
8.  Human Relations
a.    Appropriate driver behavior
b.    Sensitivity to a diverse student population
c.    Sensitivity to handicapping conditions
d.    Relations with parents and school staff
e.    Working with a special education bus aide
 
9.  Chemical Abuse
a.   How alcohol and/or drugs can affect driving skills
b.   Drug-testing programs
c.   State and federal requirements
      
B.   Evaluation
All drivers will be evaluated for the following competencies at least once annually:
1.    Safely operate the type of school bus the driver will be driving
2.    Understand student behavior, including issues relating to 
      students with disabilities
3.    Ensure orderly conduct of students on the bus and 
      handle incidents of misconduct appropriately
4.    Know and understand relevant laws, rules of the road and local 
      school bus safety policies
5.    Handle emergency situations; and
6.    Safely load and unload students
 
VIII. EMERGENCY PROCEDURES
 
A.  Fire 
In the event of a fire, the first priority is to evacuate the bus.  Drivers will make certain passengers are safe before attempting to put out the fire.
 
B.  Injuries/Medical Emergencies
Drivers will be familiar with first aid and CPR procedures.  Drivers should first contact the dispatcher to call 911 in the case of serious injuries.  Drivers should administer proper first aid in accordance with their training and level of ability.  In the event an injured passenger is taken to the hospital, record the students' name and the name of the hospital where the student is sent.
 
C.  Tornado
If there is likelihood that the tornado will hit a vehicle, and there is no escape route available or no time to drive to a safe location, the driver should evacuate the bus, taking the first aid kit.  The driver will take the students to the basement of a nearby building or to the nearest depression or ditch upwind (toward the storm) of the bus far enough away from the bus so that the bus will not roll over on them and instruct them to cover their heads with their arms.  If the students are wearing coats or jackets, these can be used to provide additional protection for their heads and bodies.  Drivers should take only the first aid kit from the bus.
If drivers are on the road when they hear a tornado warning or spot a funnel, and there is no time to evacuate the students after stopping the bus, drivers should have the students assume the protective position, remaining in their seats, with their heads below window level.
 
D.  Evacuation
Drivers should evacuate buses only when there is a danger of fire, collision or other potential hazard.  Drivers should inform passengers that there is an emergency, and in very calm and precise terms, tell them exactly what they are to do.  When safely possible, drivers will keep all evacuees a minimum of 100 feet from the bus.  They should be loaded back onto the bus only when the driver has determined it is safe to do so.
 
E.  Accident
In case of an accident, the driver should immediately assess students for injuries and begin any emergency first aid procedures if necessary.  The driver must also notify the school district and law enforcement of any school bus accidents immediately.
Upon providing emergency care and notifying the district, the driver shall:
1.  In cooperation with police officer and/or ambulance service, assist with the care of students.
2.   See that all injured students receive proper care.
3.   Determine facts pertaining to accident.
4.   Call transportation/district staff to give list of names and 
      circumstances so they can begin calling parents.
5.   Discuss the accident only with police and school district officials. 
6.    Record all students' names.
7.    Not leave the scene of an accident until released by the driver's supervisor. 
Before leaving for the day, the driver shall fill out an accident report.  All bus accidents resulting in death, personal injury, or apparent property damage of more than $4,400 will be reported to the Department of Public Safety.  A school bus involved in such an accident may not transport pupils until it has been inspected by or has received a waiver from the State Patrol.
 
F. Cold Weather Stop
If a driver is stuck or stalled in cold weather, the driver should call for assistance and wait for help.  The driver should avoid relying on the engine to provide heat for the driver and passengers as long as possible.  If it is necessary to run the engine to provide heat, the driver will make sure the exhaust pipe is clear of snow, open windows for ventilation, and check passengers frequently for headaches or drowsiness.
 
G.  Dangerous Weapons 
If a driver observes or learns that a passenger may have a dangerous weapon on the bus, he or she should remain calm and call for assistance using a pre-determined code. The driver should give the location of the bus to the dispatcher, continue the route and wait for assistance. The driver should not inform the passenger suspected of having the weapon that he or she knows of the weapon.
 
H.   Lights
In an emergency stop, the driver should turn on the four-way hazard warning lights, and running or clearance lights.
 
I.   Getting Assistance
Use the two-way  communications system to get assistance.  Drivers should report the location and number of the bus, the nature of the problem, and the status of the passengers.  If the driver cannot use a two way communication system to contact the dispatcher, ask a passerby or other 
motorist to do so from the nearest telephone.  The driver should write out the number and location of the school bus, the nature of the emergency, and the status of the passengers.
 
IX.   VEHICLE MAINTENANCE STANDARDS 
 
A. All school vehicles shall be maintained in safe operating conditions through a systematic preventive maintenance and inspection program adopted or approved by the school district.
B.  All school vehicles shall be inspected in accordance with legal requirements.
C.  Daily pre-trip inspections shall be required and prompt reports submitted of defects to be immediately corrected.
 
X.  EXPENDITURES FOR SCHOOL BUS SAFETY ACTIVITIES
 
A description of school district funds expended for school bus safety activities from student transportation reserved revenue is kept in the office of the superintendent and is available for review. As required by law, these expenditures will be annually reported to the Department of 
Education.
The school district's expenditures for transportation safety are incorporated by reference into this policy.
 
XI.  SCHOOL TRANSPORTATION SAFETY DIRECTOR
 
The School Board has designated an individual to serve as the school district's school transportation safety director.  The school transportation safety director shall have day-to-day responsibility for pupil transportation safety, including transportation of nonpublic school 
children when provided by the district.  The school transportation safety director will assure that this policy is annually reviewed to ensure that it conforms to law.  The school transportation safety director shall certify annually to the School Board that each driver meets the school bus 
driver competencies required by Minn. Stat. § 171.321, Subd. 4.  The transportation safety director also shall annually verify or ensure that the private contractor utilized by the school has verified the validity of the driver’s license of each person who transports students for the 
school  district with the National Driver’s Register or the Department of Public Safety.  The name, address and telephone number of the school transportation safety director are on file with the superintendent.  Any questions regarding student transportation or this policy should be addressed to the school transportation safety director. 
 
Legal References: 
Minn. Stat. § 123B.90 (School Bus Safety Training)
Minn. Stat. § 123B.91 (School District Bus Safety Responsibilities)
Minn. Stat. § 123B.92 (Transportation Aid Entitlement)
Minn. Stat. § 171.02, Subd. 2a (Licenses, Types, Endorsements, Restrictions)
Minn. Stat. § 171.321 (Qualifications of a School Bus Driver)
 
Adopted:  August 25, 2003    

School Board
Independent School District 15
St. Francis, Minnesota

610 Extracurricular Transportation

I. PURPOSE

The purpose of this policy is to make clear to students, parents, and staff the school district's policy regarding extracurricular transportation.

II. GENERAL STATEMENT OF POLICY

The determination as to whether to provide transportation for students, spectators, or participants to and from extracurricular activities shall be made solely by the school district administration. This determination shall include, but is not limited to, the decision to provide transportation, the persons to be transported, the type or method to be utilized, all transportation scheduling and coordination, and any other transportation arrangements or decisions. Employees who are involved in extracurricular activities shall be advised by the administration as to the transportation arrangements made, if any.

III. ARRANGEMENT OF EXTRACURRICULAR TRANSPORTATION

School district employees shall not undertake independent arrangement, scheduling, or coordination of transportation for extracurricular activities unless specifically directed or approved by the school district administration. All transportation arrangements made by a school district employee must be approved by a building administrator. If the school district makes no arrangements for extracurricular transportation, students who wish to participate are responsible for arranging for or providing their own transportation.

IV. NO EMPLOYEE TRANSPORTATION OF STUDENTS WITH PERSONAL VEHICLES

An employee must not use a personal vehicle to transport one or more students except as provided herein. However, employees may make appropriate transportation arrangements for students as necessary in an emergency or other unforeseeable circumstance.

In a nonemergency situation, an employee must get prior, written approval from the administration before transporting a student in a personal vehicle. If a school vehicle is available, the employee will use the school vehicle. The administration has the sole discretion to make a final determination as to the appropriate use of a personal vehicle to transport one or more students.

If any emergency transportation arrangements are made by employees pursuant to this section, the relevant facts and circumstances shall be reported to the administration as soon thereafter as practicable.

All vehicles used to transport students shall be properly registered and insured.

V. FEES

In its discretion, the school district may charge fees for transportation of students to and from extracurricular activities conducted at locations other than school, where attendance is optional.

Legal References

Minn. Stat. § 123B.36 (Authorized Fees)
Minn. Stat. § 169.011, Subd. 71(a) (Definition of a School Bus)
Minn. Stat. § 169.454, Subd. 13 (Type III Vehicle Standards – Exemption)

Cross References

ISD 15 Policy 310 (Field Trips)
ISD 15 Policy 609 (Student Transportation Safety Policy)
MSBA Service Manual, Chapter 2, Transportation

Adopted: July 22, 2019

School Board
Independent School District 15
St. Francis, Minnesota

611 Video Recording on School Buses

I. PURPOSE

The transportation of students to and from school is an important function of the school district, and transportation by the school district is a privilege and not a right for an eligible student. The behavior of students and employees on the bus is a significant factor in the safety and efficiency of school bus transportation. Student and employee misbehavior increases the potential risks of injury. Therefore, the school district believes that video recording student passengers and employees on the school bus will encourage good behavior and, as a result, promote safety. The purpose of this policy is to establish a school bus video recording system.

II. GENERAL STATEMENT OF POLICY

A. Placement

  1. Each and every school bus owned, leased, contracted, and/or operated by the school district shall be equipped with a fully enclosed box for placement and operation of a video camera and conspicuously placed signs notifying riders that their conversations or actions may be recorded.
  2. A video camera will not necessarily be installed in each and every school bus owned, leased, contracted, and/or operated by the school district, but cameras may be rotated from bus to bus without prior notice to students.
  3. Video cameras will be placed on a particular school bus, to the extent possible, where the school district has received complaints of inappropriate behavior.

B. Use of Video Recordings

  1. A video recording of the actions of student passengers and/or employees may be used by the school district as evidence in any disciplinary action brought against any student or employee arising out of the student’s or employee’s conduct on the bus.
  2. A video recording will be released only in conformance with the Minnesota Government Data Practices Act, Minn. Stat. Ch. 13 and the Family Educational Rights and Privacy Act, 20 U.S.C. §1232g and the rules and/or regulations promulgated thereunder.
  3. Video recordings will be viewed by school district personnel on a random basis and/or when discipline problems on the bus have been brought to the attention of the school district.
  4. A video recording will be retained by the school district until relooped or until the conclusion of disciplinary proceedings in which the video recording is used for evidence.

Legal References

Minn. Stat. Ch. 13 (Minnesota Government Data Practices Act)
Minn. Stat. § 121A.585 (Notice of Recording Device)
Minn. Stat. § 138.17 (Government Records, Administration)
Minn. Rules Parts 1205.0100-1205.2000 (Data Practices)
20 U.S.C. § 1232g (Family Educational Rights and Privacy Act)
34 C.F.R. §§ 99.1-99.67 (Family Educational Rights and Privacy)

Cross References

ISD 15 Policy 531 (Discipline, Suspension, and Dismissal of School District Employees)
ISD 15 Policy 510 (Public and Private Personnel Data)
ISD 15 Policy 402 (Search of Student Lockers, Desks, Personal Possessions, and Student’s Person)
ISD 15 Policy 406 (Student Discipline)
ISD 15 Policy 415 (Protection and Privacy of Pupil Records)
ISD 15 Policy 609 (Student Transportation Safety Policy)
ISD 15 Policy 612 (Video Surveillance Other Than on Buses)
MSBA Service Manual, Chapter 2, Transportation

Adopted: July 22, 2019

School Board
Independent School District 15
St. Francis, Minnesota

612 Video Surveillance Other Than On Buses

I. PURPOSE

Maintaining the health, welfare, and safety of students, staff, and visitors while on school district property and the protection of school district property are important functions of the school district. The behavior of individuals who come on to school property is a significant factor in maintaining order and discipline and protecting students, staff, visitors, and school district property. The school board recognizes the value of video/electronic surveillance systems in monitoring activity on school property in furtherance of protecting the health, welfare, and safety of students, staff, visitors, and school district property.

II. GENERAL STATEMENT OF POLICY

A. Placement

  1. School district buildings and grounds may be equipped with video cameras.
  2. Video surveillance may occur in any school district building or on any school district property.
  3. Video surveillance will normally not be used in bathrooms or locker rooms, although these areas may be placed under surveillance by individuals of the same sex as the occupants of the bathrooms or locker rooms. Video surveillance in bathrooms or locker rooms will only be utilized in extreme situations, with extraordinary controls, and only as expressly approved by the superintendent.

B. Use of Video Recordings

  1. Video recordings will be viewed by school district personnel on a random basis and/or when problems have been brought to the attention of the school district.
  2. A video recording of the actions of students and/or employees may be used by the school district as evidence in any disciplinary action brought against any student or employee arising out of the student’s or employee’s conduct in school district buildings or on school grounds.
  3. A video recording will be released only in conformance with the Minnesota Government Data Practices Act, Minn. Stat. Ch. 13, and the Family Educational Rights and Privacy Act, 20 U.S.C. § 1232g, and the rules and/or regulations promulgated thereunder.

C. Security and Maintenance

  1. The school district shall establish appropriate security safeguards to ensure that video recordings are maintained and stored in conformance with the Minnesota Government Data Practices Act, Minn. Stat. Ch. 13, and the Family Educational Rights and Privacy Act, 20 U.S.C. § 1232g, and the rules and/or regulations promulgated thereunder.
  2. The school district shall ensure that video recordings are retained in accordance with the school district’s records retention schedule.

Legal References
Minn. Stat. Ch. 13 (Minnesota Government Data Practices Act)
Minn. Stat. § 121A.585 (Notice of Recording Device)
Minn. Stat. § 138.17 (Government Records; Administration)
Minn. Stat. § 609.746 (Interference with Privacy)
20 U.S.C. § 1232g (Family Educational Rights and Privacy Act)
34 C.F.R. §§ 99.1-99.67 (Family Educational Rights and Privacy)

Cross References
ISD 15 Policy 531 (Discipline, Suspension, and Dismissal of School District Employees)
ISD 15 Policy 510 (Public and Private Personnel Data)
ISD 15 Policy 402 (Search of Student Lockers, Desks, Personal Possessions, and Student’s Person)
ISD 15 Policy 406 (Student Discipline)
ISD 15 Policy 415 (Protection and Privacy of Pupil Records)
ISD 15 Policy 609 (Student Transportation Safety Policy)
ISD 15 Policy 611 (Video Recording on School Buses)
MSBA Service Manual, Chapter 2, Transportation

Adopted: January 22, 2018

School Board
Independent School District 15
St. Francis, Minnesota

613 Student Activity Accounting

I.    PURPOSE
 
The school board recognizes the need to provide alternative paths to learning, skill development for its students, and activities for student 
enjoyment.  It also understands its commitment to and obligation for assuring maximum accountability for public funds and student activity 
funds.  For these reasons, the school board will assume control over and/or oversee funds for student activities as set forth in this policy.
 
II.  GENERAL STATEMENT OF POLICY
 
A.  Curricular and Co-curricular Activities
The school board shall take charge of, control over, and account for all student activity funds that relate to curricular and co-curricular 
activities.
 
B.  Extracurricular Activities
1.  The school board shall take charge of, control over, and account for the following student extracurricular activities:
a.  Any student extracurricular activity related to a contract which must be ratified by the school board or its designee [Note: The school 
board must take charge of, control over, and approve all contracts entered into for the purchase of items related to an extracurricular activity 
(i.e., contracts for the purchase of items for a fundraising event.];
b.  Student activities or transactions that have a fee which the school district is statutorily authorized to charge [Note: The school board may, but is not required to, take charge of and control over these activities or transactions.];
 
2.  The school board shall review and account for the following student extracurricular activities:
High School 
Class of 2006
Class of 2005
All 11th and 12 Grade Class Accounts
World Language
Debate Team
Crier
DECA
Letterman
National Honor Society
Student Council
VICA
Yearbook
East MN Assoc Student Council
Broadcast Production
Middle School
Blue Core
Gold Core
Green Core
Silver Core
Orange Core
Onyx Core
Purple Core
Yearbook
Student Council
Cedar Creek Student Council
St. Francis Intermediate Student Council
 
C.    Non-Student Activities
In overseeing student activity accounts under this policy, the school board shall not maintain or account for funds generated by non-students including, but not limited to, convenience funds of staff members, booster club funds, parent-teacher organization or association funds, or funds donated to the school district for specified purposes other than student activities.
 
III.  DEFINITIONS
 
A.   Co-curricular Activity
A “co-curricular activity” means those portions of the school-sponsored and directed activities designed to provide opportunities for students to participate in such experiences on an individual basis or in groups, at school and at public events, for improvement of skills (i.e., interscholastic sports, band, etc.).  Co-curricular activities are not offered for school credit, cannot be counted toward graduation, and have one or more of the following characteristics:
1.  They are conducted at regular and uniform times during school hours, or at times established by school authorities;
2.  They are directed or supervised by instructional staff in a learning environment similar to that found in courses offered for credit; 
and
3.  They are partially, primarily, or totally funded by public moneys for general instructional purposes under direction and control of 
the school board.
 
B.  Curricular Activity
A “curricular activity” means those portions of the school program for which credit is granted, whether the activity is part of a required or 
elective program.

C.  Extracurricular (Non-curricular/Supplementary) Activity
An “extracurricular (non-curricular/supplementary) activity” means all direct and personal services for students for their enjoyment that are 
managed and operated under the guidance of an adult or staff member.  Extracurricular activities have all of the following characteristics:
1.  They are not offered for school credit nor required for graduation;
2.  They generally are conducted outside school hours or, if partly during school hours, at times agreed by the participants and approved by 
school authorities;
3.  The content of the activities is determined primarily by the student participants under the guidance of a staff member or other adult.
 
D.  Public Purpose Expenditure
“public purpose expenditure” is one which benefits the community as a whole, is directly related to the functions of the school district, and 
does not have as its primary objective the benefit of private interest.
 
IV.  MANAGEMENT AND CONTROL OF ACTIVITY FUNDS
 
A.  Curricular and Co-curricular Activities
1.  All money received on account of co-curricular activities shall be turned over to the treasurer, who shall deposit such funds in the 
general fund, to be disbursed for expenses and salaries connected with the activities, or otherwise, by the school board upon properly allowed itemized claims.
2.  The treasurer shall account for all revenues and expenditures related to curricular and co-curricular activities in accordance with the 
Uniform Financial Accounting and Reporting Standards (UFARS), the Manual for Activity Fund Accounting (MAFA) to the extent applicable, and school district policies and procedures.
B.  Extracurricular Activities
1.  Extracurricular Activities Under Board Control
a.  Any and all costs of extracurricular activities under board control may be provided from school revenues.
b.  All money received or expended for extracurricular activities under board control shall be turned over to the treasurer, who shall 
deposit such funds in the general fund, to be disbursed for expenses and salaries connected with the activities, or otherwise, by the school board upon properly allowed itemized claims.
c.  The treasurer shall account for all revenues and expenditures related to extracurricular activities under board control in accordance 
with UFARS and MAFA and school district policies and procedures.
2.  Extracurricular Activities Not Under Board Control
a.  All extracurricular activities not under board control shall be self-sustaining with all expenses, except direct salary costs and indirect 
costs of the use of school facilities, met by dues, admissions, or other student fundraising events.  The general fund shall reflect only those 
salaries directly related to and readily identified with the activity and paid by public funds.
b.  Revenues and expenditures for extracurricular activities not under board control shall be recorded and be managed according to MAFA and shall be reviewed for compliance with and accepted by the school board in accordance with school district policies and procedures. [Note: MAFA is required to be used when transactions of an extracurricular activity are not under school board control in accordance with Minn. Stat.123B.49, Subd. 4(c).]
c. All student activity funds will be collected and expended:
    (1)  in compliance with school district policies and procedures;
    (2)  under the general direction of the principal and with the participation of students and faculty members who are responsible for 
generating the revenue;
    (3)  in a manner which does not produce a deficit or an unreasonably large accumulation of money to a particular student activity fund;
    (4)  for activities which directly benefit the majority of those students making the contributions in the year the contributions were made 
whenever possible; and
    (5)   in a manner which meets a public purpose.
d.    Activity accounts of a graduated class will be terminated prior to the start of the school year following graduation.  Any residual money 
from a graduating class activity fund will be removed from the terminated student activity account and deposited in accordance with the decision made by the class representatives and the principal – prior to graduation.  Prior to depositing such accounts, all donations or gifts accepted for the specific purpose of the student activity account shall be administered in accordance with the terms of the gift or donation and school district policy.
 
 V.    DEMONSTRATION OF ACCOUNTABILITY
 
A.    Semi-Annual Activity Fund Reports
The school board shall appoint a Student Finance Advisory Committee at the commencement of each school year.  The Committee will review all new student activity funds and continuing student activity funds for conformity with state law, MAFA requirements, and school district policies and procedures.  The Committee will provide the school board with a summary accounting of student activity accounts at least semi-annually, including a report on transactions within each account of the student 
activity funds. The Committee will make recommendations to the school board on any recommended internal controls regarding student activity funds.
[Note: MAFA recommends that the school board conduct periodic reviews of student activity funds for conformity with state law, MAFA requirements, and school district policies and procedures.  The manner in which such reviews are conducted is in the discretion of the school board.  The foregoing procedure is the practice suggested by MAFA.  It could also be 
done by a different standing or special committee appointed by the school board.]
 
B.    Annual External Audit
The school board shall direct its independent certified public accountants to audit, examine, and report upon student activity accounts as part of its annual school district audit in accordance with state law.
 
C.    Fundraiser Report
The Committee will prepare a fundraising report semi-annually which will be reviewed by the school board in May and November. The report will list the activity, type of fundraisers, timing, purpose, and results.
[Note: MAFA recommends that the school board conduct periodic reviews of student fundraising.  The manner in which such reviews are conducted is in the discretion of the school board.  The foregoing procedure is the practice suggested by MAFA.]
 
Legal References: 
Minn. Stat.  123B.02, Subd. 6 (General Powers of Independent School Districts)
Minn. Stat.  123B.09 (Boards of Independent School Districts)
Minn. Stat.  123B.15, Subd. 7 (Officers of Independent School Districts)
Minn. Stat.  123B.35 (General Policy)
Minn. Stat.  123B.36 (Authorized Fees)
Minn. Stat.  123B.37 (Prohibited Fees)
Minn. Stat.  123B.38 (Hearing)
Minn. Stat.  123B.49 (Extracurricular Activities; Insurance)
Minn. Stat.  123B.52 (Contracts)
Minn. Stat.  123B.76 (Expenditures; Reporting)
Minn.Stat.123B.77(Accounting, Budgeting, and Reporting Requirement)
Minn. Rules Part 3500.1050 (Definitions for Pupil Fees)
Visina v. Freeman, 252 Minn. 177, 89 N.W.2d 635 (1958)
 
Cross References:
Uniform Financial Accounting and Reporting Standards (UFARS)
Manual for Activity Fund Accounting (MAFA)
MSBA/MASA Model Policy 701 (Establishment and Adoption of School District 
Budget)
MSBA/MASA Model Policy 701.1 (Modification of School District Budget)
MSBA/MASA Model Policy 702 (Accounting)
MSBA/MASA Model Policy 703 (Annual Audit)
MSBA/MASA Model Policy 704 (Development and Maintenance of an Inventory of 
Fixed Assets and a Fixed Asset Accounting System)
MSBA/MASA Model Policy 706 (Acceptance of Gifts)
 
Adopted:    April 25, 2005              

School Board
Independent School District No. 15
St. Francis, Minnesota

620 Vending Machines

I. PURPOSE

The purpose of this policy is to establish procedures to govern vending machines installed in school facilities in the school district.

II. GENERAL STATEMENT OF POLICY

It is the policy of the school district to contract for, supervise, maintain, and account for the proceeds from vending machines located in school facilities in a manner that is fair, that maximizes the revenues from those machines, that allows those revenues to be included in the budget of the facility in which they are generated, and that establishes controls to avoid fraud, theft, or the appearance of impropriety.

III. AUTHORIZATION

Automatic vending machines for the dispensing of food, beverages, or other approved items are authorized in any school facility in the school district provided that all contracts for such vending machines must be approved by the school board as provided in this policy.

IV. SUPERVISION, APPROVAL, LOCATION

A. All vending machines shall be under the supervision of the school principal or other person in charge of the facility in which the machine is located. That administrator shall be responsible to supervise the machine in compliance with this policy and any applicable laws.

B. The items to be dispensed from a vending machine located in a school facility shall be approved by the principal or other person in charge of that facility. All food, beverages, or other items approved shall be appropriate to the school setting. Machines dispensing cigarettes or tobacco products are not authorized under any circumstances. In the event a written complaint is filed with the superintendent regarding the approval or disapproval of any item, the school board, after proper review, shall make the final determination.

C. Vending machines may be approved that will dispense items only during certain hours, through the use of timers or otherwise. Vending machines should not be operated in competition with the school cafeteria or food service. The principal or other person in charge of the school facility may regulate the hours of operation of any machine.

D. Vending machines shall be located to meet any applicable building, fire, or life/safety codes and to provide convenience of operation, accessibility, and ease of maintenance. The principal or other person in charge of the facility shall review the location of each machine with appropriate maintenance and food service staff.

V. CONTRACT APPROVAL

A. All contracts for the purchase or rental of vending machines shall be considered by the school board on a facility-by-facility basis.

B. If it is estimated that the aggregate receipts from all vending machines located in a school facility will be $10,000 or more in a fiscal year, the contract for any vending machine in that facility must be awarded after the receipt of sealed bids and compliance with Minn. Stat. § 123B.52.

C. If it is estimated that the aggregate receipts from all vending machines located in a school facility will be less than $10,000 in a fiscal year, the contract for any vending machine in that facility may be awarded after the receipt of two or more quotations after taking into consideration conformity with the specifications, terms of delivery, other conditions imposed in the call for quotations, and compliance with Minn. Stat. § 123B.52.

D. The contracting process shall be conducted in compliance with Minn. Stat. § 123B.52. A copy of this policy shall be included in any specifications or request for proposals or quotations. A record shall be kept of all bids or quotations received with the names, amounts, and successful bidder indicated. All bids and quotations shall be kept on file as a public record for a period of at least one year after their receipt.

E. Any bid or quotation must specify all commissions to be paid from the machine and any other noncommission amounts to be paid as a result of the award of the contract. The noncommission amounts include, but are not limited to, cash payments, in-kind payments, equipment donations, scholarship contributions, bonus payments, or other payments or contributions of any kind or nature. The noncommission amounts shall be reduced to a cash equivalency and shall be specified on the bid or quotation as an additional amount to be paid for the award of the contract.

F. If a contract contains a provision allowing exclusivity, such as all machines in the building carrying only a certain manufacturer's brand of pop, that provision must be reviewed by the administration prior to requesting bids or quotations to ensure that it does not conflict with other contracts of the school district.

G. All contracts for vending machines must be approved by the school board. Any contract not made in compliance with this policy shall be void. Any district employee signing an unauthorized contract may be subject to personal liability thereon and may be disciplined for said action.

H. No teacher, administrator, school district employee, or school board member shall be interested, directly or indirectly, in a vending machine contract with the school district or personally benefit financially therefrom.

VI. ACCOUNTING

A. Proceeds from vending machine sales and contracts shall be under the control of the school board, shall be accounted for in one of the regular school district funds, and must be accounted for and reported in compliance with UFARS.

B. An amount equal to the amount of the proceeds from the machines in each facility shall be included in the budget of the facility in which the proceeds are generated. That amount may be expended in accordance with established expenditure procedures.

C. Pursuant to the vending machine contract or otherwise, proper auditing and inventory control procedures shall be established to ensure that commissions are being correctly calculated and paid. These controls must include daily, weekly, or other periodic inventories and written reconciliations of variances between inventory and cash. Each time cash is removed from, or inventory is added to a machine, a written reconciliation between cash and inventory must be performed by the person taking the cash from the machine and must be signed by the principal or other person in charge of the facility. The original written reconciliation reports shall be filed with the business office monthly and a copy shall be retained by the principal’s office.

Legal References
Minn. Stat. § 123B.52 (Contracts)
Minn. Stat. § 123B.20 (Dealing in Supplies)
Minn. Stat. § 471.345 (Contracts)
Minn. Stat. § 471.87 (Conflict of Interest)

Cross References
ISD 15 Policy 113 (Conflict of Interest – School Board Members)
ISD 15 Policy 602 (Accounting)

Adopted: March 11, 2019

School Board
Independent School District 15
St. Francis, Minnesota

621 Uniform Grant Guidance Policy Regarding Federal Revenue Sources

I. PURPOSE

The purpose of this policy is to ensure compliance with the requirements of the federal Uniform Grant Guidance regulations by establishing uniform administrative requirements, cost principles, and audit requirements for federal grant awards received by the school district.

II. DEFINITIONS

A. Grants

  1. “State-administered grants” are those grants that pass through a state agency such as the Minnesota Department of Education (MDE).
  2. “Direct grants” are those grants that do not pass through another agency such as MDE and are awarded directly by the federal awarding agency to the grantee organization. These grants are usually discretionary grants that are awarded by the U.S. Department of Education (DOE) or by another federal awarding agency.

B. “Non-federal entity” means a state, local government, Indian tribe, institution of higher education, or nonprofit organization that carries out a federal award as a recipient or subrecipient.

C. “Federal award” has the meaning, depending on the context, in either paragraph 1. or 2. of this definition:

  1. a. The federal financial assistance that a non-federal entity receives directly from a federal awarding agency or indirectly from a pass-through entity, as described in 2 C.F.R. § 200.101 (Applicability); or
    b. The cost-reimbursement contract under the federal Acquisition Regulations that a non-federal entity receives directly from a federal awarding agency or indirectly from a pass-through entity, as described in 2 C.F.R. § 200.101 (Applicability).
  2. The instrument setting forth the terms and conditions. The instrument is the grant agreement, cooperative agreement, other agreement for assistance covered in paragraph (b) of 2 C.F.R. § 200.40 (Federal Financial Assistance), or the cost-reimbursement contract awarded under the federal Acquisition Regulations.
  3. “Federal award” does not include other contracts that a federal agency uses to buy goods or services from a contractor or a contract to operate federal-government-owned, contractor-operated facilities.

D. “Contract” means a legal instrument by which a non-federal entity purchases property or services needed to carry out the project or program under a federal award. The term, as used in 2 C.F.R. Part 200, does not include a legal instrument, even if the non-federal entity considers it a contract, when the substance of the transaction meets the definition of a federal award or subaward.

E. Procurement Methods

  1. “Procurement by micro-purchase” is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold (generally $3,000, except as otherwise discussed in 48 C.F.R. Subpart 2.1 or as periodically adjusted for inflation).
  2. “Procurement by small purchase procedures” are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than $150,000 (periodically adjusted for inflation).
  3. “Procurement by sealed bids (formal advertising)” is a publicly solicited and a firm, fixed-price contract (lump sum or unit price) awarded to the responsible bidder whose bid, conforming to all the material terms and conditions of the invitation for bids, is the lowest in price.
  4. “Procurement by competitive proposals” is normally conducted with more than one source submitting an offer, and either a fixed-price or cost-reimbursement type contract is awarded. Competitive proposals are generally used when conditions are not appropriate for the use of sealed bids.
  5. “Procurement by noncompetitive proposals” is procurement through solicitation of a proposal from only one source.

F. “Equipment” means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which exceeds the lesser of the capitalization level established by the non-federal entity for financial statement purposes, or $5,000.

G. “Compensation for personal services” includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the federal award, including, but not necessarily limited to, wages and salaries. Compensation for personal services may also include fringe benefits which are addressed in 2 C.F.R. § 200.431 (Compensation - Fringe Benefits).

H. “Post-retirement health plans” refer to costs of health insurance or health services not included in a pension plan covered by 2 C.F.R. § 200.431(g) for retirees and their spouses, dependents, and survivors.

I. “Severance pay” is a payment in addition to regular salaries and wages by the non-federal entities to workers whose employment is being terminated.

J. “Direct costs” are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

K. “Relocation costs” are costs incident to the permanent change of duty assignment (for an indefinite period or for a stated period not less than 12 months) of an existing employee or upon recruitment of a new employee.

L. “Travel costs” are the expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the school district.

III. CONFLICT OF INTEREST

A. Employee Conflict of Interest. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. The employees, officers, and agents of the school district may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, the school district may set standards for situations in which the financial interest is not substantial or the gift is an unsolicited item of nominal value. The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by employees, officers, or agents of the school district.

B. Organizational Conflicts of Interest. The school district is unable or appears to be unable to be impartial in conducting a procurement action involving the related organization because of relationships with a parent company, affiliate, or subsidiary organization.

C. Disclosing Conflicts of Interest. The school district must disclose in writing any potential conflict of interest to MDE in accordance with applicable federal awarding agency policy.

IV. ACCEPTABLE METHODS OF PROCUREMENT

A. General Procurement Standards. The school district must use its own documented procurement procedures which reflect applicable state laws, provided that the procurements conform to the applicable federal law and the standards identified in the Uniform Grant Guidance.

B. The school district must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders.

C. The school district’s procedures must avoid acquisition of unnecessary or duplicative items. Consideration should be given to consolidating or breaking out procurements to obtain a more economical purchase. Where appropriate, an analysis will be made of lease versus purchase alternatives and any other appropriate analysis to determine the most economical approach.

D. The school district must award contracts only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources.

E. The school district must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement; selection of the contract type; contractor selection or rejection; and the basis for the contract price.

F. The school district alone must be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. These issues include, but are not limited to, source evaluation, protests, disputes, and claims. These standards do not relieve the school district of any contractual responsibilities under its contracts.

G. The school district must take all necessary affirmative steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible.

H. Methods of Procurement. The school district must use one of the following methods of procurement:

  1. Procurement by micro-purchases. To the extent practicable, the school district must distribute micro-purchases equitably among qualified suppliers. Micro-purchases may be awarded without soliciting competitive quotations if the school district considers the price to be reasonable.
  2. Procurement by small purchase procedures. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.
  3. Procurement by sealed bids (formal advertising).
  4. Procurement by competitive proposals. If this method is used, the following requirements apply:
    a. Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practical;
    b. Proposals must be solicited from an adequate number of qualified sources;
    c. The school district must have a written method for conducting technical evaluations of the proposals received and for selecting recipients;
    d. Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; and
    e. The school district may use competitive proposal procedures for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors’ qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method where price is not used as a selection factor can only be used in procurement of A/E professional services; it cannot be used to purchase other types of services, though A/E firms are a potential source to perform the proposed effort.
  5. Procurement by noncompetitive proposals. Procurement by noncompetitive proposals may be used only when one or more of the following circumstances apply:
    a. The item is available only from a single source;
    b. The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;
    c. The DOE or MDE expressly authorizes noncompetitive proposals in response to a written request from the school district; or
    d. After solicitation of a number of sources, competition is determined inadequate.

I. Competition. The school district must have written procedures for procurement transactions. These procedures must ensure that all solicitations:

  1. Incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. Such description must not, in competitive procurements, contain features which unduly restrict competition. The description may include a statement of the qualitative nature of the material, product, or service to be procured and, when necessary, must set forth those minimum essential characteristics and standards to which it must conform if it is to satisfy its intended use. Detailed product specifications should be avoided if at all possible. When making a clear and accurate description of the technical requirements is impractical or uneconomical, a “brand name or equivalent” description may be used as a means to define the performance or other salient requirements of procurement. The specific features of the named brand which must be met by offers must be clearly stated; and
  2. Identify all requirements which the offerers must fulfill and all other factors to be used in evaluating bids or proposals.

J. The school district must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the school district must not preclude potential bidders from qualifying during the solicitation period.

K. Non-federal entities are prohibited from contracting with or making subawards under “covered transactions” to parties that are suspended or debarred or whose principals are suspended or debarred. “Covered transactions” include procurement contracts for goods and services awarded under a grant or cooperative agreement that are expected to equal or exceed $25,000.

L. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 C.F.R. § 180.215.

V. MANAGING EQUIPMENT AND SAFEGUARDING ASSETS

A. Property Standards. The school district must, at a minimum, provide the equivalent insurance coverage for real property and equipment acquired or improved with federal funds as provided to property owned by the non-federal entity. Federally owned property need not be insured unless required by the terms and conditions of the federal award.

The school district must adhere to the requirements concerning real property, equipment, supplies, and intangible property set forth in 2 C.F.R. §§ 200.311, 200.314, and 200.315.

B. Equipment

Management requirements. Procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a federal award, until disposition takes place will, at a minimum, meet the following requirements:

  1. Property records must be maintained that include a description of the property; a serial number or other identification number; the source of the funding for the property (including the federal award identification number (FAIN)); who holds title; the acquisition date; the cost of the property; the percentage of the federal participation in the project costs for the federal award under which the property was acquired; the location, use, and condition of the property; and any ultimate disposition data, including the date of disposition and sale price of the property.
  2. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
  3. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated.
  4. Adequate maintenance procedures must be developed to keep property in good condition.
  5. If the school district is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.

VI. FINANCIAL MANAGEMENT REQUIREMENTS

A. Financial Management. The school district’s financial management systems, including records documenting compliance with federal statues, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award.

B. Payment. The school district must be paid in advance, provided it maintains or demonstrates the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement between the school district and the financial management systems that meet the standards for fund control.

Advance payments to a school district must be limited to the minimum amounts needed and timed to be in accordance with the actual, immediate cash requirements of the school district in carrying out the purpose of the approved program or project. The timing and amount of advance payments must be as close as is administratively feasible to the actual disbursements by the non-federal entity for direct program or project costs and the proportionate share of any allowable indirect costs. The school district must make timely payment to contractors in accordance with the contract provisions.

C. Internal Controls. The school district must establish and maintain effective internal control over the federal award that provides reasonable assurance that the school district is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government,” issued by the Comptroller General of the United States, or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

The school district must comply with federal statutes, regulations, and the terms and conditions of the federal award.

The school district must also evaluate and monitor the school district’s compliance with statutes, regulations, and the terms and conditions of the federal award.

The school district must also take prompt action when instances of noncompliance are identified, including noncompliance identified in audit findings.

The school district must take reasonable measures to safeguard protected personally identifiable information considered sensitive consistent with applicable federal and state laws regarding privacy and obligations of confidentiality.

VII. ALLOWABLE USE OF FUNDS AND COST PRINCIPLES

A. Allowable Use of Funds. The school district administration and board will enforce appropriate procedures and penalties for program, compliance, and accounting staff responsible for the allocation of federal grant costs based on their allowability and their conformity with federal cost principles to determine the allowability of costs.

B. Definitions

  1. “Allowable cost” means a cost that complies with all legal requirements that apply to a particular federal education program, including statutes, regulations, guidance, applications, and approved grant awards.
  2. “Education Department General Administrative Regulations (EDGAR)” means a compilation of regulations that apply to federal education programs. These regulations contain important rules governing the administration of federal education programs and include rules affecting the allowable use of federal funds (including rules regarding allowable costs, the period of availability of federal awards, documentation requirements, and grants management requirements). EDGAR can be accessed at: http://www2.ed.gov/policy/fund/reg/edgarReg/edgar.html.
  3. “Omni Circular” or “2 C.F.R. Part 200s” or “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” means federal cost principles that provide standards for determining whether costs may be charged to federal grants.
  4. “Advance payment” means a payment that a federal awarding agency or passthrough entity makes by any appropriate payment mechanism, including a predetermined payment schedule, before the non-federal entity disburses the funds for program purposes.

C. Allowable Costs. The following items are costs that may be allowable under the 2 C.F.R. Part 200s under specific conditions:

  1. Advisory councils;
  2. Audit costs and related services;
  3. Bonding costs;
  4. Communication costs;
  5. Compensation for personal services;
  6. Depreciation and use allowances;
  7. Employee morale, health, and welfare costs;
  8. Equipment and other capital expenditures;
  9. Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of federal programs;
  10. Insurance and indemnification;
  11. Maintenance, operations, and repairs;
  12. Materials and supplies costs;
  13. Meetings and conferences;
  14. Memberships, subscriptions, and professional activity costs;
  15. Security costs;
  16. Professional service costs;
  17. Proposal costs;
  18. Publication and printing costs;
  19. Rearrangement and alteration costs;
  20. Rental costs of building and equipment;
  21. Training costs; and
  22. Travel costs.

D. Costs Forbidden by Federal Law. 2 CFR Part 200s and EDGAR identify certain costs that may never be paid with federal funds. The following list provides examples of such costs. If a cost is on this list, it may not be supported with federal funds. The fact that a cost is not on this list does not mean it is necessarily permissible. Other important restrictions apply to federal funds, such as those items detailed in the 2 CFR Part 200s; thus, the following list is not exhaustive:

  1. Advertising and public relations costs (with limited exceptions), including promotional items and memorabilia, models, gifts, and souvenirs;
  2. Alcoholic beverages;
  3. Bad debts;
  4. Contingency provisions (with limited exceptions);
  5. Fundraising and investment management costs (with limited exceptions);
  6. Donations;
  7. Contributions;
  8. Entertainment (amusement, diversion, and social activities and any associated costs);
  9. Fines and penalties;
  10. General government expenses (with limited exceptions pertaining to Indian tribal governments and Councils of Government (COGs));
  11. Goods or services for personal use;
  12. Interest, except interest specifically stated in 2 C.F.R. § 200.441 as allowable;
  13. Religious use;
  14. The acquisition of real property (unless specifically permitted by programmatic statute or regulations, which is very rare in federal education programs);
  15. Construction (unless specifically permitted by programmatic statute or regulations, which is very rare in federal education programs); and
  16. Tuition charged or fees collected from students applied toward meeting matching, cost sharing, or maintenance of effort requirements of a program.

E. Program Allowability

  1. Any cost paid with federal education funds must be permissible under the federal program that would support the cost.
  2. Many federal education programs detail specific required and/or allowable uses of funds for that program. Issues such as eligibility, program beneficiaries, caps or restrictions on certain types of program expenses, other program expenses, and other program specific requirements must be considered when performing the programmatic analysis.
  3. The two largest federal K-12 programs, Title I, Part A, and the Individuals with Disabilities Education Act (IDEA), do not contain a use of funds section delineating the allowable uses of funds under those programs. In those cases, costs must be consistent with the purposes of the program in order to be allowable.

F. Federal Cost Principles

  1. The Omni Circular defines the parameters for the permissible uses of federal funds. While many requirements are contained in the Omni Circular, it includes five core principles that serve as an important guide for effective grant management. These core principles require all costs to be:
    a. Necessary for the proper and efficient performance or administration of the program.
    b. Reasonable. An outside observer should clearly understand why a decision to spend money on a specific cost made sense in light of the cost, needs, and requirements of the program.
    c. Allocable to the federal program that paid for the cost. A program must benefit in proportion to the amount charged to the federal program – for example, if a teacher is paid 50 percent with Title I funds, the teacher must work with the Title I program/students at least 50 percent of the time. Recipients also need to be able to track items or services purchased with federal funds so they can prove they were used for federal program purposes.
    d. Authorized under state and local rules. All actions carried out with federal funds must be authorized and not prohibited by state and local laws and policies.
    e. Adequately documented. A recipient must maintain proper documentation so as to provide evidence to monitors, auditors, or other oversight entities of how the funds were spent over the lifecycle of the grant.

G. Program Specific Fiscal Rules. The Omni Circular also contains specific rules on selected items of costs. Costs must comply with these rules in order to be paid with federal funds.

  1. All federal education programs have certain program specific fiscal rules that apply. Determining which rules apply depends on the program; however, rules such as supplement, not supplant, maintenance of effort, comparability, caps on certain uses of funds, etc., have an important impact when analyzing whether a particular cost is permissible.
  2. Many state-administered programs require local education agencies (LEAs) to use federal program funds to supplement the amount of state, local, and, in some cases, other federal funds they spend on education costs and not to supplant (or replace) those funds. Generally, the “supplement, not supplant” provision means that federal funds must be used to supplement the level of funds from non-federal sources by providing additional services, staff, programs, or materials. In other words, federal funds normally cannot be used to pay for things that would otherwise be paid for with state or local funds (and, in some cases, with other federal funds).
  3. Auditors generally presume supplanting has occurred in three situations:
    a. School district uses federal funds to provide services that the school district is required to make available under other federal, state, or local laws.
    b. School district uses federal funds to provide services that the school district provided with state or local funds in the prior year.
    c. School district uses Title I, Part A, or Migrant Education Program funds to provide the same services to Title I or Migrant students that the school district provides with state or local funds to nonparticipating students.
  4. These presumptions apply differently in different federal programs and also in schoolwide program schools. Staff should be familiar with the supplement not supplant provisions applicable to their program.

H. Approved Plans, Budgets, and Special Conditions

  1. As required by the Omni Circular, all costs must be consistent with approved program plans and budgets.
  2. Costs must also be consistent with all terms and conditions of federal awards, including any special conditions imposed on the school district’s grants.

I. Training

  1. The school district will provide training on the allowable use of federal funds to all staff involved in federal programs.
  2. The school district will promote coordination between all staff involved in federal programs through activities, such as routine staff meetings and training sessions.

J. Employee Sanctions. Any school district employee who violates this policy will be subject to discipline, as appropriate, up to and including the termination of employment.

VIII. COMPENSATION – PERSONAL SERVICES EXPENSES AND REPORTING

A. Compensation – Personal Services

Costs of compensation are allowable to the extent that they satisfy the specific requirements of the Uniform Grant Guidance and that the total compensation for individual employees:

  1. Is reasonable for the services rendered and conforms to the established written policy of the school district consistently applied to both federal and non-federal activities; and
  2. Follows an appointment made in accordance with a school district’s written policies and meets the requirements of federal statute, where applicable.

Unless an arrangement is specifically authorized by a federal awarding agency, a school district must follow its written non-federal, entitywide policies and practices concerning the permissible extent of professional services that can be provided outside the school district for non-organizational compensation.

B. Compensation – Fringe Benefits

  1. During leave.
    The costs of fringe benefits in the form of regular compensation paid to employees during periods of authorized absences from the job, such as for annual leave, family-related leave, sick leave, holidays, court leave, military leave, administrative leave, and other similar benefits, are allowable if all of the following criteria are met:
    a. They are provided under established written leave policies;
    b. The costs are equitably allocated to all related activities, including federal awards; and
    c. The accounting basis (cash or accrual) selected for costing each type of leave is consistently followed by the school district.
  2. The costs of fringe benefits in the form of employer contributions or expenses for social security; employee life, health, unemployment, and worker’s compensation insurance (except as indicated in 2 C.F.R. § 200.447(d)); pension plan costs; and other similar benefits are allowable, provided such benefits are granted under established written policies. Such benefits must be allocated to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals or group(s) of employees whose salaries and wages are chargeable to such federal awards and other activities and charged as direct or indirect costs in accordance with the school district’s accounting practices.
  3. Actual claims paid to or on behalf of employees or former employees for workers’ compensation, unemployment compensation, severance pay, and similar employee benefits (e.g., post-retirement health benefits) are allowable in the year of payment provided that the school district follows a consistent costing policy.
  4. Pension plan costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with the written policies of the school district.
  5. Post-retirement costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written policies of the school district.
  6. Costs of severance pay are allowable only to the extent that, in each case, severance pay is required by law; employer-employee agreement; established policy that constitutes, in effect, an implied agreement on the school district’s part; or circumstances of the particular employment.

C. Insurance and Indemnification. Types and extent and cost of coverage are in accordance with the school district’s policy and sound business practice.

D. Recruiting Costs. Short-term, travel visa costs (as opposed to longer-term, immigration visas) may be directly charged to a federal award, so long as they are:

  1. Critical and necessary for the conduct of the project;
  2. Allowable under the cost principles set forth in the Uniform Grant Guidance;
  3. Consistent with the school district’s cost accounting practices and school district policy; and
  4. Meeting the definition of “direct cost” in the applicable cost principles of the Uniform Grant Guidance.

E. Relocation Costs of Employees. Relocation costs are allowable, subject to the limitations described below, provided that reimbursement to the employee is in accordance with the school district’s reimbursement policy.

F. Travel Costs. Travel costs may be charged on an actual cost basis, on a per diem or mileage basis in lieu of actual costs incurred, or on a combination of the two, provided the method used is applied to an entire trip and not to selected days of the trip, and results in charges consistent with those normally allowed in like circumstances in the school district’s non-federally funded activities and in accordance with the school district’s reimbursement policies.

Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the school district in its regular operations according to the school district’s written reimbursement and/or travel policies.

In addition, when costs are charged directly to the federal award, documentation must justify the following:

  1. Participation of the individual is necessary to the federal award; and
  2. The costs are reasonable and consistent with the school district’s established travel policy.

Temporary dependent care costs above and beyond regular dependent care that directly results from travel to conferences is allowable provided the costs are:

  1. A direct result of the individual’s travel for the federal award;
  2. Consistent with the school district’s documented travel policy for all school district travel; and
  3. Only temporary during the travel period.

Legal References
2 C.F.R. § 200.12 (Capital Assets)
2 C.F.R. § 200.112 (Conflict of Interest)
2 C.F.R. § 200.113 (Mandatory Disclosures)
2 C.F.R. § 200.205(d) (Federal Awarding Agency Review of Risk Posed by Applicants)
2 C.F.R. § 200.212 (Suspension and Debarment)
2 C.F.R. § 200.300(b) (Statutory and National Policy Requirements)
2 C.F.R. § 200.302 (Financial Management)
2 C.F.R. § 200.303 (Internal Controls)
2 C.F.R. § 200.305(b)(1) (Payment)
2 C.F.R. § 200.310 (Insurance Coverage)
2 C.F.R. § 200.311 (Real Property)
2 C.F.R. § 200.313(d) (Equipment)
2 C.F.R. § 200.314 (Supplies)
2 C.F.R. § 200.315 (Intangible Property)
2 C.F.R. § 200.318 (General Procurement Standards)
2 C.F.R. § 200.319(c) (Competition)
2 C.F.R. § 200.320 (Methods of Procurement to be Followed)
2 C.F.R. § 200.321 (Contracting with Small and Minority Businesses, Women’s Business Enterprises, and Labor Surplus Area Firms)
2 C.F.R. § 200.328 (Monitoring and Reporting Program Performance)
2 C.F.R. § 200.338 (Remedies for Noncompliance)
2 C.F.R. § 200.403(c) (Factors Affecting Allowability of Costs)
2 C.F.R. § 200.430 (Compensation – Personal Services)
2 C.F.R. § 200.431 (Compensation – Fringe Benefits)
2 C.F.R. § 200.447 (Insurance and Indemnification)
2 C.F.R. § 200.463 (Recruiting Costs)
2 C.F.R. § 200.464 (Relocation Costs of Employees)
2 C.F.R. § 200.473 (Transportation Costs)
2 C.F.R. § 200.474 (Travel Costs)

Cross References
ISD 15 Policy 111 (Development, Adoption, and Implementation of Policies)
ISD 15 Policy 113 (Conflict of Interest – School Board Members)
ISD 15 Policy 559 (Expense Reimbursement)
ISD 15 Policy 601 (Establishment and Adoption of School District Budget)
ISD 15 Policy 601.1 (Modification of School District Budget)
ISD 15 Policy 602 (Accounting)
ISD 15 Policy 603 (Annual Audit)

Adopted: October 10, 2016

School Board
Independent School District 15
St. Francis, Minnesota

622 Public Data Requests

I. PURPOSE

The school district recognizes its responsibility relative to the collection, maintenance, and dissemination of public data as provided in state statutes.

II. GENERAL STATEMENT OF POLICY

The school district will comply with the requirements of the Minnesota Government Data Practices Act, Minn. Stat. Ch. 13 (MGDPA), and Minn. Rules Parts 1205.0100-1205.2000 in responding to requests for public data.

III. DEFINITIONS

A. Government Data

“Government data” means all recorded information that the school district has, including paper, email, flash drives, CDs, DVDs, photographs, etc.

B. Inspection

“Inspection” means the visual inspection of paper and similar types of government data. Inspection does not include printing copies by the school district, unless printing a copy is the only method to provide for inspection of the data. For data stored in electronic form and made available in electronic form on a remote access basis to the public by the school district, inspection includes remote access to the data by the public and the ability to print copies of or download the data on the public’s own computer equipment.

C. Public Data

“Public data” means all government data collected, created, received, maintained, or disseminated by the school district, unless classified by statute, temporary classification pursuant to statute, or federal law, as nonpublic or protected nonpublic; or, with respect to data on individuals, as private or confidential.

D. Responsible Authority

“Responsible authority” means the individual designated by the school board as the individual responsible for the collection, use, and dissemination of any set of data on individuals, government data, or summary data, unless otherwise provided by state law. Until an individual is designated by the school board, the responsible authority is the superintendent.

E. Summary Data

“Summary data” means statistical records and reports derived from data on individuals but in which individuals are not identified and from which neither their identities nor any other characteristic that could uniquely identify an individual is ascertainable.

IV. REQUESTS FOR PUBLIC DATA

A. All requests for public data must be made in writing directed to the responsible authority.

  1. A request for public data must include the following information:
    a. Date the request is made;
    b. A clear description of the data requested;
    c. Identification of the form in which the data is to be provided (e.g., inspection, copying, both inspection and copying, etc.); and
    d. Method to contact the requestor (such as phone number, address, or email address).
  2. A requestor is not required to explain the reason for the data request.
  3. The identity of the requestor is public, if provided, but cannot be required by the government entity.
  4. The responsible authority may seek clarification from the requestor if the request is not clear before providing a response to the data request.

B. The responsible authority will respond to a data request at reasonable times and places as follows:

  1. The responsible authority will notify the requestor in writing as follows:
    a. The requested data does not exist; or
    b. The requested data does exist but either all or a portion of the data is not accessible to the requestor; or
    (1) If the responsible authority determines that the requested data is classified so that access to the requestor is denied, the responsible authority will inform the requestor of the determination in writing, as soon thereafter as possible, and shall cite the specific statutory section, temporary classification, or specific provision of federal law on which the determination is based.
    (2) Upon the request of a requestor who is denied access to data, the responsible authority shall certify in writing that the request has been denied and cite the specific statutory section, temporary classification, or specific provision of federal law upon which the denial was based.
    c. The requested data does exist and provide arrangements for inspection of the data, identify when the data will be available for pick-up, or indicate that the data will be sent by mail. If the requestor does not appear at the time and place established for inspection of the data or the data is not picked up within ten (10) business days after the requestor is notified, the school district will conclude that the data is no longer wanted and will consider the request closed.
  2. The school district’s response time may be affected by the size and complexity of the particular request, including necessary redactions of the data, and also by the number of requests made within a particular period of time.
  3. The school district will provide an explanation of technical terminology, abbreviations, or acronyms contained in the responsive data on request.
  4. The school district is not required by the MGDPA to create or collect new data in response to a data request, or to provide responsive data in a specific form or arrangement if the school district does not keep the data in that form or arrangement.
  5. The school district is not required to respond to questions that are not about a particular data request or requests for data in general.

V. REQUEST FOR SUMMARY DATA

A. A request for the preparation of summary data shall be made in writing directed to the responsible authority.

  1. A request for the preparation of summary data must include the following information:
    a. Date the request is made;
    b. A clear description of the data requested;
    c. Identify the form in which the data is to be provided (e.g., inspection, copying, both inspection and copying, etc.); and
    d. Method to contact requestor (phone number, address, or email address).

B. The responsible authority will respond within ten (10) business days of the receipt of a request to prepare summary data and inform the requestor of the following:

  1. The estimated costs of preparing the summary data, if any; and
  2. The summary data requested; or
  3. A written statement describing a time schedule for preparing the requested summary data, including reasons for any time delays; or
  4. A written statement describing the reasons why the responsible authority has determined that the requestor’s access would compromise the private or confidential data.

C. The school district may require the requestor to pre-pay all or a portion of the cost of creating the summary data before the school district begins to prepare the summary data.

VI. COSTS

A. Public Data

  1. The school district will charge for copies provided as follows:
    a. 100 or fewer pages of black and white, letter or legal sized paper copies will be charged at 25 cents for a one-sided copy or 50 cents for a two-sided copy.
    b. More than 100 pages or copies on other materials are charged based upon the actual cost of searching for and retrieving the data and making the copies or electronically sending the data, unless the cost is specifically set by statute or rule.
    (1) The actual cost of making copies includes employee time, the cost of the materials onto which the data is copied (paper, CD, DVD, etc.), and mailing costs (if any).
    (2) Also, if the school district does not have the capacity to make the copies, e.g., photographs, the actual cost paid by the school district to an outside vendor will be charged.
  2. All charges must be paid for in cash in advance of receiving the copies.

B. Summary Data

  1. Any costs incurred in the preparation of summary data shall be paid by the requestor prior to preparing or supplying the summary data.
  2. The school district may assess costs associated with the preparation of summary data as follows:
    a. The cost of materials, including paper, the cost of the labor required to prepare the copies, any schedule of standard copying charges established by the school district, any special costs necessary to produce such copies from a machine-based record-keeping system, including computers and microfilm systems;
    b. The school district may consider the reasonable value of the summary data prepared and, where appropriate, reduce the costs assessed to the requestor.

Data Practices Contacts

Responsible Authority

Beth Giese
4115 Ambassador Blvd NW, St. Francis MN 55070
763-753-7040, beth.giese@isd15.org

Data Practices Compliance Official:

Beth Giese
4115 Ambassador Blvd NW, St. Francis MN 55070
763-753-7040, beth.giese@isd15.org

Data Practices Designee

Brandon Nelson
4115 Ambassador Blvd NW, St. Francis MN 55070
763-753-7039, brandon.nelson@isd15.org

Legal References

Minn. Stat. Ch. 13 (Minnesota Government Data Practices Act)

Cross References

ISD 15 Policy 510 (Public and Private Personnel Data)
ISD 15 Policy 415 (Protection and Privacy of Pupil Records)

Adopted: September 9, 2019

School Board
Independent School District 15
St. Francis, Minnesota