The Board acknowledges that expenditures and use of District resources may be needed to support the decision-making process in conducting district business, promote more efficient time frames for conducting business, promulgate a productive working climate, improve personnel well-being and morale, and nurture a positive learning environment. To serve these purposes, the Board supports appropriate expenditures and use of District resources for attainment of the District mission and strategic goals for official District activities and business.
The superintendent or designee may approve payment for the following expenditures:
Expenditures for food items and refreshments:
▪ For district staff for meetings held before normal start times, during the lunch hour, and after normal work times and any time during the day when food and refreshments are served.
▪ For district staff meeting with outside organizations and associations.
▪ For Board members and staff during Board meetings or work sessions.
▪ For Board committees or superintendent committees during meetings.
▪ For recognizing the services of employees, retirees, volunteers or donors.
▪ For staff for recognizing and promoting wellness programs participation and initiatives.
▪ For students to reinforce curriculum goals.
▪ For officials during tournaments.
Expenditures for recognition items:
▪ Given to employees, retirees, or volunteers in recognition of service.
▪ Given to staff to recognize and promote wellness programs participation and initiatives.
▪ Given to students to reinforce curriculum goals.
▪ Given to board members to recognize service.
▪ Given to students as part of an initiative, program, or recognition (i.e. honor roll).
Expenditures for miscellaneous items including:
▪ Donations with the primary objective to further a public purpose even if an incidental private end is advanced.
▪ Refreshments in public areas. In some instances, a building, or part of a building is routinely open to the public for conducting District business. The Superintendent’s Office and school principals’ offices are such locations. Having refreshments of nominal value available to members of the public, such as coffee and other nominal snacks/beverages, are considered a courtesy and are authorized in these specific locations.
▪ Flowers. The use of public funds for the purchase of flowers is restricted to the few occasions where public expression of sympathy or congratulations has been determined by the school board or the superintendent to be in the best interests of the District.
The superintendent or designee may not approve payment for the following expenditures:
▪ Sales tax. The Spirit Lake Community School District is tax exempt. All items purchased by a public school for the school’s own use, qualify for an exemption from sales tax if the items purchased relate to the educational process. The school district will not reimburse for sales tax paid for purchases made on behalf of the school district.
▪ Alcohol. The purchase of alcohol is never an acceptable use of public funds.
▪ Coffee and other beverages. These are normally a personal expense. A voluntary collection can be made from those who would like these items, and/or may be paid from an activity account that gets its source of revenue from employees.
▪ Employee break room supplies such as plastic ware and paper products. A voluntary collection can be made from those who would like these items, and/or may be paid from an activity account that gets its source of revenue from employees.
▪ Individual receptions including retirement dinners, staff meals, welcome aboard receptions, and similar gatherings.
▪ Employee gifts or gift cards for such events as birthdays or special occasions.
▪ Office holiday decorations, holiday cards, or staff holiday parties.
The superintendent is responsible for administrative regulations that define implementation of this policy.
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Approved: 12/8/14 |
Reviewed: 3/11/19 |
Revised: |