The board supports economic development in Iowa.  Purchases by the school district will be made in Iowa for Iowa goods and services from a locally-owned business located
within the school district or from an Iowa-based company which offers these goods or services if the cost and other considerations are relatively equal and they meet the
required specifications.

It is the responsibility of the superintendent to approve purchases, except those authorized by or requiring direct board action.  The superintendent may coordinate and combine
purchases with other governmental bodies to take advantage of volume price breaks.  Joint purchases with other political subdivisions will be considered in the purchase of
equipment, accessories or attachments with an estimated cost of $50,000 or more.

The superintendent will have the authority to authorize purchases without competitive bids for goods and services costing under $10,000 without prior board approval.  For
goods and services costing more than $10,000 and less than $125,000, the superintendent will receive quote(s) of the goods and services to be purchased prior to approval of
the board.  Competitive sealed bids are required for purchases, other than emergency purchases, for goods and services that cost $125,000 or more, including school buses.

The purchase will be made from the lowest responsible bidder based upon total cost considerations including, but not limited to, the cost of the goods and services being
purchased, availability of service and/or repair, delivery date, the targeted small business procurement goal and other factors deemed relevant by the board.

The board and the superintendent will have the right to reject any or all bids, or any part thereof, and to re-advertise.  The board will enter into such contract or contracts as the
board deems in the best interests of the school district.

Legal Reference:  Iowa Code §§ 18.6(9); 23A; 28E.20; 72.3; 73; 73A; 285.10(3), .10(7); 301 (2007).
                                       261 I.A.C. 54.
                                       281 I.A.C. 43.25.
                                       481 I.A.C. 25.
                                       1984 Op. Att'y Gen. 115.
                                       1974 Op. Att'y Gen. 171.

Cross Reference:  705       Expenditures
                                       801.4     Site Acquisition
                                       802        Maintenance, Operation and Management
                                       803        Selling and Leasing

Approved    4-16-12                              
Reviewed                                                                               
Revised                   

Generally, the school district will not purchase items on behalf of employees.  The school district may in unusual and unique circumstances do so.  It is within the discretion of
the board to determine when unique and unusual circumstances exist.

No purchase is made unless the employee has paid the school district prior to the order being placed and the employee has agreed to be responsible for any taxes or other
expenses due.

Legal Reference:  Iowa Code § 279.8 (2007).

Cross Reference:  703       Budget

Approved    4-16-12                              
Reviewed                                                                               
Revised                   

The board authorizes the issuance payment of claims against the school district for goods and services.  The board will allow the payment after the goods and services have
been received and accepted in compliance with board policy.

The board authorizes the board secretary, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the board is not
in session.  The board secretary will examine the claims and verify bills.  The board will approve the bills at its next regular meeting.

The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district.  It is the
responsibility of the secretary to bring claims to the board.

The board president and board secretary may sign warrants by use of a signature plate or rubber stamp.  If the board president is unavailable to personally sign warrants, the
vice president may sign warrants on behalf of the president.

It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.

Legal Reference:  Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
                                  Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (2007).
                                       281 I.A.C. 12.3(1).
                                       1980 Op. Att'y Gen. 102, 160, 720.
                                       1976 Op. Att'y Gen. 69.
                                       1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
                                       1936 Op. Att'y Gen. 375.

Cross Reference:  705       Expenditures

Approved    4-16-12                              
Reviewed                                                                               
Revised                   

Employees may use school district credit cards for the actual and necessary expenses incurred in the performance of work-related duties.  Actual and necessary expenses incurred
in the performance of work-related duties include, but are not limited to, fuel for school district transportation vehicles used for transporting students to and from school and for
school-sponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the
performance of their duties.

Employees and officers using a school district credit card must submit a detailed receipt in addition to a credit card receipt indicating the date, purpose, and nature of the expense
for each claim item.  Failure to provide a proper receipt shall make the employee responsible for expenses incurred.  Those expenses shall be reimbursed to the school district no
later than ten working days following use of the school district's credit card.  In exceptional circumstances, the superintendent or board may allow a claim without proper
receipt.  Written documentation explaining the exceptional circumstances shall be maintained as part of the school district's record of claim.

The school district may maintain a school district credit card for actual and necessary expenses incurred by employees and officers in the performance of their duties.  The
superintendent may maintain a school district credit card for actual and necessary expenses incurred in the performance of the superintendent's duties.  The transportation director
may maintain a school district credit card for fueling school district transportation vehicles in accordance with board policy.

It shall be the responsibility of the superintendent to determine whether the school district credit card use is for appropriate school business.  It shall be the responsibility of the
board to determine through the audit and approval process of the board whether the school district credit card use by the superintendent and the board is for appropriate school
business.

The superintendent shall be responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit card.  The
administrative regulations shall include the appropriate forms to be filed for obtaining a credit card.

Legal Reference:  Iowa Constitution, Art. III, §31
                                       Iowa Code §§ 279.8, .29, .30 (1997)
                                       281 I.A.C. 12.3 (I)

Approved    11-17-2008                        
Reviewed    4-16-12                                                                           
Revised