In connection with transactions subject to federal suspension and debarment requirements, the district is prohibited from entering into transactions with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.

When soliciting bids or otherwise preparing to enter into such a transaction, the superintendent or designee will use at least one of the following verification methods to ensure that any parties to the transaction are not suspended or debarred prior to committing to any sub-award, purchase, or contract:

(1)  Obtaining a certification of a party’s compliance with the federal suspension and debarment requirements in connection with any application, bid, or proposal;

(2)  Requiring compliance with the federal suspension and debarment requirements as an express condition of any sub-award, purchase, or contract in question; or

(3)  Prior to committing to any sub-award, purchase, or contract, check the online Federal System for Award Management at https://sam.gov/reports/awards/standard to determine whether the relevant party is subject to any suspension or debarment restrictions. 

 

2 CFR Part 200 Subpart B-General Provisions
200.113 Mandatory Disclosures

A non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award. Non-Federal entities that have received a Federal award including the term and condition outlined in Appendix XII—Award Term and Condition for Recipient Integrity and Performance Matters are required to report certain civil, criminal, or administrative proceedings to SAM. Failure to make required disclosures can result in any of the remedies described in §200.338 Remedies for non-compliance, including suspension or debarment. (See also 2 CFR part 180, 31 U.S.C. 3321, and 41 U.S.C. 2313.) It is the responsibility of the Superintendent to timely report to the relevant federal or pass through agency any violations of federal criminal law involving fraud, bribery or gratuity potentially impacting a federal grant.

In addition to the District’s standard procurement and purchasing procedures, the following procedures for vendors/contractors paid with federal funds are required.  When federal, state, and local
requirements conflict, the most stringent requirement will be followed.

2 CFR Part 200, Subpart D Subsection §200.318 (c)(1) No District employee, officer, or agent may participate in the selection, award and administration of contracts 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. 
District officers, employees, and agents may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts.  However, for situations where
the financial interest is not substantial or the gift is an unsolicited item of nominal value, district employees must abide by all relevant board policies. Violation of this requirement may result in
disciplinary action for the District employee, officer, or agent.

2 CFR Part 200, Subpart D Subsection §200.320 (e)(1-4)
Procurement for contracts paid with federal funds may be conducted by noncompetitive (single source) proposals when one or more of the following circumstances apply: (1) the item is only
available from a single source; (2) public exigency or emergency will not permit the delay resulting from competitive bids; (3) the Federal awarding agency or pass-through entity expressly
authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) after solicitation of a number of sources, competition is inadequate.

2 CFR Part 200, Subpart D Subsection §200.321
The District will take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Affirmative steps must
include: (1) placing such businesses on solicitation lists; (2) soliciting such businesses whenever they are potential sources; (3) when economically feasible, dividing contracts into smaller tasks or
quantities to allow participation from such businesses; (4) establishing delivery schedules that encourage participation by such businesses; (5) when appropriate, utilizing the Small Business
Administration and the Minority Business Development Agency of the Department of Commerce; and (6) requiring the primary contractor to follow steps (1) through (5) when subcontractors are
used.

The district will include the following provisions in all procurement contracts or purchase orders include the following provisions when applicable:
2 CFR Part 200 Appendix II
(A) Contracts for more than the simplified acquisition threshold currently set at $150,000, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the
Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach
contract terms, and provide for such sanctions and penalties as appropriate.

(B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non-Federal entity including the manner by which it will be affected and the basis for settlement.

(C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of “federally assisted construction contract” in 41 CFR Part 60-1.3
must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, “Equal Employment Opportunity” (30 FR 12319, 12935, 3 CFR Part,
1964-1965 Comp., p. 339), as amended by Executive Order 11375, “Amending Executive Order 11246 Relating to Equal Employment Opportunity,” and implementing regulations at 41 CFR
part 60, “Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor.”

(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities
must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards
Provisions Applicable to Contracts  Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics
at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The
non-Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be
conditioned upon the acceptance of the wage determination. The non-Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include
a provision for compliance with the Copeland “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, “Contractors and Subcontractors on
Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”). The Act provides that each contractor or subrecipient must be prohibited from inducing,
by any means, any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non-Federal
entity must report all suspected or reported violations to the Federal awarding agency.

(E) Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-3708). Where applicable, all contracts  awarded by the non-Federal entity in excess of $100,000 that involve the employment
of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 CFR Part 5). Under 40 U.S.C. 3702 of
the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is
permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The
requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic  must be required to work in surroundings or under working conditions which are
unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation
or transmission of intelligence.

(F) Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of “funding agreement” under 37 CFR §401.2 (a) and the recipient or subrecipient wishes
to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment or performance of experimental, developmental, or research work
under that “funding agreement,” the recipient or subrecipient must comply with the requirements of 37 CFR Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative  Agreements,” and any implementing regulations issued by the awarding agency.

(G) Clean Air Act (42 U.S.C. 7401-7671q.) and the Federal Water Pollution Control Act (33 U.S.C. 1251-1387), as amended—Contracts and subgrants of amounts in excess of $150,000 must
contain a provision that requires the non-Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671q) and
the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).

(H) Debarment and Suspension (Executive Orders 12549 and 12689)—A contract award (see 2 CFR 180.220) must not be made to parties listed on the government wide exclusions in the System
for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989
Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under
statutory or regulatory authority other than Executive Order 12549.

(I) Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)—Contractors that apply or bid for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has
not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or
an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non-Federal funds that
takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non-Federal award.

(J) See §200.322 Procurement of recovered materials.

§200.216 Prohibition on certain telecommunications and video surveillance services or equipment

(a) The district is prohibited from obligating or expending loan or grant funds to:

      1. Procure or obtain;

      2. Extend or renew a contract to procure or obtain; or

      3. Enter into a contract (or extend or renew a contract) to procure or obtain equipment, services, or systems

          that uses covered telecommunications equipment or services as a substantial or essential component of any system, or as critical technology as part of any system. As described in Public law 115-232, section 889, covered telecommunications equipment is telecommunications equipment produced by Huawei Technologies Company or ZTE Corporation (or any subsidiary or affiliate of such entities).

           i. For purpose of public safety, security of government facilities, physical security surveillance of critical infrastructure, and other national security purposes, video surveillance and telecommunication equipment produced by Hytera Communications Corporation, Hangzhou Hikvision Digital Technology Company or Dahua Technology Company (or any subsidiary or affiliate of such entities).

           ii. Telecommunications or video surveillance services provided by such entities or using such equipment

           iii. Telecommunications or video surveillance equipment or services produced or provided by an entity that the Secretary of Defense, in consultation with the Director of the National Intelligence of the Director of the Federal Bureau of Investigation, reasonably believes to be an entity owned by or controlled by, or otherwise connect to, the government of a foreign country.

(b) In implementing the prohibition under Public Law 115-332, section 889, subsection (f), paragraph (l), heads of
     executive agencies administering loan, grant or subsidy programs shall prioritize available funding and technical
     support to assist affected businesses, institutions and organizations as is reasonably necessary for those affected
     entities to transition from covered communications equipment and services, to procure replacement equipment
     and services, and to ensure that communications service e to users and customers is sustained.

(c) See Public Law 115-232, section 889 for additional information

(d) See also §200.471.

The following rules and procedures are to be adhered to when utilizing the Procurement Card Program at the Clarinda Community School District.

1. Employees who check out a P-Card must immediately return the P-Card and receipts to the card custodian after use.

2. Card custodians must immediately return all P-Cards in their control immediately upon request or resignation.

3. The cardholders are accountable and responsible for the proper use of the Procurement Card Program.

4. The School Business Official is responsible for the administration and monitoring of the Procurement Card Program within the District.

5. All District and building purchasing policies and procedures must be followed when utilizing the Procurement Card Program.  This includes but is not limited to approval procedures, monetary limits, and contractual obligations (where applicable).  Questions pertaining to this issue should be addressed to the School Business Official. 

6. Procurement card purchases must not exceed established monetary limits per single purchase and per card cycle as stated in each cards Statement of Authority.  Procurement card purchases may not be split to bypass single purchase limits.  Procurement cardholders may not make consecutive or near consecutive purchases to the same vendor for like items to bypass purchasing monetary limits, rules or procedures.  Administrators are responsible and accountable for adherence to these limits.

7. The District does not pay State Sales and Local Option Taxes.

8. After purchase the vendor receipts must be forwarded to Central Office.  The School Business Official will monitor procurement card purchases for compliance to these rules and other purchasing policies and procedures of the District.

9. The original itemized receipt (not a copy) must be attached to the requisition.  Lost receipts are grounds for revocation of procurement card privileges.

10. The Procurement Card may only be used by the individual whose name appears on the card or the individual who has checked out the card.  Never lend your procurement card to someone else or allow someone to give your card number to make a purchase.

11. More than three (3) violations of non-compliance with Procurement Card Program rules and procedures will result in revocation of procurement card purchasing privileges for the cardholder involved and possible disciplinary action from Administration or the Board.

12. Lost or stolen cards should be reported immediately to the School Business Official (712-542-5165), the School Principal/Department Supervisor, and Visa (800) xxx-xxxx.

13. Procurement cards may not be used for the following purchases: Personal uses, Cash advances, Money orders, Narcotics, dangerous drugs, Firearms, ‘Check with order” requests, Alcohol, and Explosives, (this is not considered a complete list, Board policies and State of Iowa laws must be followed).

14. Purchases made with Grant Funds must be in compliance with the Grant provisions.

15. When applicable all efforts should be made to consolidate purchases to maximize the monetary value of each transaction.

16. Except when in use by the cardholder, cards must be kept in a locked area in a secure environment.  Some schools/departments may require that cards be held in the school/department main office and checked out only when authorization for a purchase has been granted.

17. All authorized invoices/charges will be billed to the Clarinda Community School District and not the District employee.

18. If an individual seeks reimbursement for an actual and necessary expense made with a personal credit card when a district procurement card was available for the transaction, the Board has the right to deny the reimbursement request.

 

Individual Procurement Card Use Agreement

AGREEMENT made between the Clarinda Community School District, Page and Taylor Counties, Iowa (hereinafter the “District”), the undersigned employee

WITNESSETH:

WHEREAS, by this Agreement the Employee has been entrusted with a procurement credit card (“p-Card”) for use in the purchase of goods and services solely and exclusively for the authorized business purposes of the District; and

WHEREAS, the Employee agrees to abide by the terms and conditions of the p-Card as set forth herein.

NOW, THEREFORE, consideration of the mutual covenants and conditions set forth herein, it is agreed by the District and the Employee as follows:

1. The Employee hereby agrees to immediately return the p-Card to the District upon request.
    
2. The Employee shall not use the p-Card for the purchase of any goods or service that is not authorized by the terms of the Procurement Card Rules or by the direct written approval of the building principal or supervisor.
    
3. The procurement card is to be used for business expenditures only.  The procurement card may only be used following the parameters and procedures established for the Procurement Card Program as described in the “Procurement Card Rules”.  The card may not be used for personal purposes.
    
4. Employee shall submit itemized receipts and such other reasonable documentation of goods or services purchased immediately after use to the Central Office.  Submitting a swiped credit card transaction receipt is NOT an itemized receipt.
    
5. Employee shall immediately notify Visa in the event of a possible loss, theft, or unauthorized use of the Card by phone at (800) xxx-xxxx.  Employee shall also immediately notify the School Business Official of possible loss, theft, or unauthorized use of the Card.
    
6. The p-Card may not be utilized to circumvent State and District competitive bid laws and policies.
    
7. Any unauthorized or undocumented expenditures must be reimbursed to the District.
    
8. The employee signature below acknowledges that the Procurement Card Rules have been made available to them and they have reviewed them.
    
9. This Agreement may not be modified in anyway without the approval of the District.

 

IN WITNESS WHEREOF, the parties hereto have made and executed this Agreement the day and year first above written.

 

CLARINDA COMMUNITY SCHOOL DISTRICT

 

EMPLOYEE PRINTED NAME ______________________________________________

 

EMPLOYEE SIGNATURE _________________________________________________

 

DATE SIGNED __________________________________________________________

Employees will be reimbursed for authorized travel expenses incurred for business conducted for the Clarinda School District when a district procurement card is not available or not accepted.

Submission of travel claims: All travel claims must state the actual expense incurred by the claimant, and shall not include expenses paid by other individuals, or for the purchase of miscellaneous items which are not needed in the performance of official duties.     

Meal reimbursement amounts include tax and tip. Itemized receipts must be submitted for reimbursement. “Travel Status” is defined by the IRS as having lodging either the day of the meal reimbursement or the night previous to the meal reimbursement. Meals with no overnight lodging are taxable to the employee. The district shall not reimburse for alcoholic beverages.      

Mileage reimbursement shall be provided when approved in advance by the appropriate supervisor or superintendent. Mileage is based on direct travel from the district (or home) to the meeting location. A map shall be submitted that indicates the mileage from point A to B.      

Lodging: As much as possible, the business office will make lodging arrangements and schedule payment with the designated hotel. Reimbursement for lodging expenses shall be provided when approved in advance by the appropriate supervisor or superintendent.     

Parking reimbursement shall be provided when public parking is not available. The parking ticket or receipt must be submitted for reimbursement.

Meals:  Not to exceed $50 per day for overnight travel                                                                                                                                  .           
             Or breakfast $15, lunch $15, & dinner $20 for day travel
             *Students $30 per day

Mileage: State of Iowa Rate 0.67 mile

Lodging: Reasonable expense    

 *students are reimbursed $30 per day for expenditures as a result of state competition 

The following is a list of examples organized by activity for what is allowable, or not allowable as a purchase/reimbursement using public funds.  This regulation is intended as guidance and there may be situations that are not listed here.  Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds. 

Reimbursements to an Individual

• Use of Credit/Procurement Card:  All purchases through a district-owned credit or procurement card shall be pre-approved and comply with the district’s policy 705.2 – Credit and Procurement Cards.
• Mileage:  Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
• Travel accommodations:  Employees who are required to travel and stay overnight as part of fulfilling their job duties to the district shall be reimbursed for costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
• Alcohol:  Alcohol is a personal expense and is never allowable for purchase or reimbursement using public funds.
• Food/Refreshments:  Food and refreshments are typically a personal expense.  Meetings spanning meal times should be avoided when possible.  When a district meeting is required to take place spanning a customary meal time, the superintendent or designee shall determine whether food and/or refreshment will be provided to employees whose presence is required during the meeting.  The cost of food and refreshment for employees shall be reasonable, and when possible, a separate itemized receipt for each employee is required.  If an itemized receipt is not available, approval is required by the school business official prior to reimbursement.  In all cases, the names and number of employees shall be noted on the receipt. 
• Apparel/Personal Items:  Apparel and personal items including, but not limited to items such as t-shirts, hats, mugs, etc. provide personal benefit to individuals and are a personal expense.  These items shall not be purchased or reimbursed with public funds. 
• Gifts:  Gift cards or gifts given to individuals are personal expenses and public funds should not be used (except for recognition/staff retirement, listed below) for these purposes.  Voluntary collections from staff would be an acceptable way of purchasing gifts.
• Retirement and Recognition Gifts:  Recognizing an employee or volunteer’s years of dedication to educating the community and commitment to the district serves a public purpose by honoring individuals with a token gift, or honorarium, in recognition of their service.  The same is true for individual awards, mementos, or items purchased in recognition of employee service to the district.  These purchases may use public funds, provided the expenditures are modest and approved by the superintendent. 
• Honoraria:  District employees may at times receive an honorarium from an outside source as compensation for the employee’s time devoted to preparing and delivering a presentation within the scope of their professional field.  Honorariums may only be accepted by employees when the employee has used their personal time outside of their work for the district to prepare and deliver the presentation.  If the employee uses district time or resources to prepare or deliver a presentation, any honorarium shall be given to the district. 
• Break Room Supplies:  The purchase of perishable or disposable supplies for employee break rooms is primarily designed for individual consumption and is a personal expense.  This includes items such as coffee, coffee filters, plates, cups, spoons, napkins, etc. 

 

Supplies for Public Areas

• Limited refreshments such as water and coffee may be available in public reception areas of the district including, but not limited to the central office, the building administrator’s office, etc.  These refreshments may be purchased with the use of public funds, as they provide light refreshment to members of the community.

 

Staff Parties/Receptions

• Parties and receptions to benefit individual staff members are considered a personal expense and should not be purchased or reimbursed with public funds.  This includes but is not limited to holiday parties.
• Hosting a group reception to honor all employees retiring from the district in a given school year is allowable as a public expense. Hosting a retirement reception provides a direct benefit to the community as an opportunity for the community to attend and honor the retiring employees’ years of dedication and service to the district.

 

School/ Student Activity Banquets

• School/student activity banquets are typically a personal expense and will not be purchased or reimbursed with public funds unless the public purpose is submitted for review and pre-approved by the superintendent.

 

Memorial Gifts

• Memorial flowers to convey sympathy or congratulations are allowable as a public expense if they have been approved by the superintendent.  Memorial cards are always appropriate.
• Memorial gifts of any sort other than flowers and a card are a personal expense.

 

Student Incentives

• It is within the discretion of the building principal to authorize the purchase of awards holding a nominal value to commemorate the achievements of a student or group of students.  These awards should be designed to reward behavior and values that exemplify the educational and community mission of the district.  Awards should not be gift cards or other monetary awards.
• Flowers and decorations for school dances held as part of the district’s student activity program are an allowable expense paid out of the student activity fund, provided the purchases are approved by the building principal. 

 

Meetings

• To the extent possible, meetings which span normal meal times should be avoided. 
• Meetings of the district’s board of directors and board committees are made up of individuals who volunteer a large amount of their personal time to serve the needs of the school community.  These meetings are also scheduled at time most convenient for the public, and often span normal meal hours.  Food and refreshment purchased for board members is an acceptable use of public funds.  The service of these unpaid volunteers directly benefits the entire school community.  The superintendent has discretion to purchase/reimburse reasonable expenses for providing food and refreshment to these unpaid volunteers during these meetings. 

Some expenditures will be considered personal expenses regardless of the context.  These include purchase or reimbursement of alcohol, and personal items not included as retirement or memorial gifts listed above. 

 

The Board of Directors recognizes and supports the principle that District funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees, contractors and volunteers, which are in addition to salaries and benefits authorized and/or specified in contract or policy and legitimate expense reimbursements which serve a legitimate public purpose.

The Board of Directors authorizes the expenditure of District funds for District officers, directors, employees, contractors and volunteers for the following purposes, as these are commonly-granted benefits which aid in recruitment or personnel, promote improvement of staff morale and cooperation, and assist in building a commitment to the District, thus assisting in creating a more productive learning environment.

When purchasing food and non-alcoholic beverages for directors, employees and volunteers, the cost of the items purchased shall be reasonable for the situation and not exceed the amounts specified, without specific authorization from the
Board of Directors. The District may use public funds for food and nonalcoholic beverages for the following types of situations: 

• To show hospitality, the District may provide for the hydration & nutrition of officials, employees, students, and volunteers at District events not already provided by another entity. While the amount spent must be reasonable, the costs incurred are to be limited to the most economical based on the circumstances of the situation and proximity of the closest food and beverages which will provide appropriate hydration and nutrition for the situation.
• To provide for greater efficiency and increased productivity, the District may provide meals/snacks at meetings and/or training. In these events, the meals/snacks and drinks provided shall be limited to $15/individual.
• To provide an annual employee recognition meal. Per employee amount will be limited to $15 per individual.
• To aid in the recruitment of personnel, the District may provide meals for interviewees (and when applicable, the interviewee’s partner) and District employees accompanying the interviewee at the time of an interview, if occurring over a normal meal time hour, not to exceed $20.00 per attendee.
• District supported organizations may provide meals of the funding for meals for students and/or staff.
• To recognize longevity of service, the administration and/or Board may hold a retirement event including cake, non-alcoholic beverages, and food upon a bonafide retirement.
• Light refreshments and light meals may be provided for special Board of Education meetings as long as public officials or others are attending at the invitation of the Board for the purpose of conducting Board business.  The total cost of the refreshments shall be reasonable and appropriate to the situation.
• In support of a positive work environment and recognition of exemplary effort, each building administrator is authorized for up to $1000 annually for items like treats or snacks for the staff they supervise.

The following is a list of examples organized by activity for what is allowable, or not allowable as a purchase/reimbursement using public funds.  This regulation is intended as guidance and there may be situations that are not listed here.  Any questions regarding the appropriateness of an expenditure should be submitted to administration prior to expending funds.  

Reimbursements to an Individual

Use of Credit/Procurement Card:  All purchases through a district-owned credit or procurement card shall be pre-approved and comply with the district’s policy 705.2 – Credit and Procurement Cards.

• Mileage:  Individuals who are required to travel (other than to and from work) as part of fulfilling their job duties to the district shall be reimbursed for mileage costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
• Travel accommodations:  Employees who are required to travel and stay overnight as part of fulfilling their job duties to the district shall be reimbursed for costs in accordance with the requirements stated in the district’s Employee Travel Compensation policy.
• Alcohol:  Alcohol is a personal expense and is never allowable for purchase or reimbursement using public funds.
• Food/Refreshments:  Food and refreshments are typically a personal expense.  Meetings spanning meal times should be avoided when possible.  When a district meeting is required to take place spanning a customary meal time, the superintendent or designee shall determine whether food and/or refreshment will be provided to employees whose presence is required during the meeting.  The cost of food and refreshment for employees shall be reasonable, and when possible, a separate itemized receipt for each employee is required.  If an itemized receipt is not available, approval is required by the school business official prior to reimbursement.  In all cases, the names and number of employees shall be noted on the receipt.  
• Apparel/Personal Items:  To allow administration to provide staff t-shirts up to $15 each one time every two years to promote a sense of community within the building and for students to identify staff members for safety reasons.
• Gifts:  Gift cards or gifts given to individuals are personal expenses and public funds should not be used (except for recognition/staff retirement, listed below) for these purposes.  Voluntary collections from staff would be an acceptable way of purchasing gifts.
• Retirement and Recognition Gifts:  Recognizing an employee or volunteer’s years of dedication to educating the community and commitment to the district serves a public purpose by honoring individuals with a token gift, or honorarium, in recognition of their service.  The same is true for individual awards, mementos, or items purchased in recognition of employee service to the district.  These purchases may use public funds, provided the expenditures are modest and approved by the superintendent.  
• Honoraria:  District employees may at times receive an honorarium from an outside source as compensation for the employee’s time devoted to preparing and delivering a presentation within the scope of their professional field.  Honorariums may only be accepted by employees when the employee has used their personal time outside of their work for the district to prepare and deliver the presentation.  If the employee uses district time or resources to prepare or deliver a presentation, any honorarium shall be given to the district.  
• Break Room Supplies:  The purchase of perishable or disposable supplies for employee break rooms is primarily designed for individual consumption and is a personal expense.  This includes items such as coffee, coffee filters, plates, cups, spoons, napkins, etc.