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704.1 LOCAL - STATE - FEDERAL - MISCELLANEOUS REVENUE

The board treasurer will receive revenues of the school district. Other persons receiving revenues on behalf of the school district will promptly turn them over to the board treasurer.

Revenue, from whatever source, is accounted for and classified under the official accounting system of the school district. It is the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner. School district funds from all sources will not be used for private gain or political purposes.

Tuition fees received by the school district are deposited in the general fund. The board based upon the superintendentʼs recommendation in compliance with current law will set the tuition fees for kindergarten through twelfth grade during the regular academic school year. The board prior to the offering of the programs will set tuition fees for summer school, driverʼs education, and adult education.

The board may charge materials fees for the use or purchase of educational materials. Materials fees received by the school district are deposited in the general fund. It is the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees.

Rental fees received by the school district for the rental of school district equipment or facilities are deposited in the general fund. It is the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.

Proceeds from the sale of real property are placed in the physical plant and equipment levy (PPEL) fund. The proceeds from the sale of other school district property shall be placed in the general fund.

The board may claim exemption from the law prohibiting competition with private enterprise for the following activities:

  • Goods and services directly and reasonably related to the educational mission;

  • Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;

  • Use of vehicles for charter trips offered to the public, full or part-time, or temporary students;

  • Goods and services which are not otherwise available in the quantity or quality required by the school district;

  • Telecommunications  other than radio or television stations;

  • Sponsoring or providing facilities for fitness and recreation;

  • Food service and sales; and,

  • Sale of books, records, tapes, software, educational equipment, and supplies.

It is the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.

Legal Reference:

     Iowa Code 12C; 23A; 257.2; 279.8; 282.2,.6, .24; 291.12, 297.9-12,.22; 301.1

Cross Reference:

     701.1 Depository of Funds

     703    Budget,

     803    Selling and Leasing

     905   Use of School District Facilities & Equipment

Approved:  11/9/1987                                  Reviewed: 10/12/2020                                    Revised:  10/12/2020