Revenues of the school district shall be received by the board treasurer. Other persons receiving revenues on behalf of the school district shall promptly place them in the hands of the board treasurer.
Revenue, from whatever source, shall be accounted for and classified under the official accounting system of the school district. It shall be the responsibility of the board treasurer to deposit all revenues in the approved depository for the school district in a timely manner.
Tuition fees received by the school district shall be deposited in the general fund. The tuition fee for pre-kindergarten (PreK) through sixth (6) grade during the regular academic school year shall be set by the board, based on the superintendent’s recommendation. Tuition fees for summer school and adult education shall be set by the board prior to offering of the programs.
The board may charge students fees for the use, purchase, misuse or destruction of educational materials. Materials fees received by the school district shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend when fees will be charged and the amount of the fees for educational materials to students.
Rental fees received by the school district for the rental of school district equipment or facilities shall be deposited in the general fund. It shall be 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 shall be placed in the schoolhouse fund, and the proceeds from the sale of other school district property shall be placed in the general fund.
The board may claim exemption from the application of state law prohibiting competition with private enterprise for the following activities:
*Goods/services directly and reasonably related to the educational mission;
*Goods/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/services which are not otherwise available in the quantity or quality required by the school;
*Telecommunications other than radio or television stations;
*Sponsoring or providing facilities for fitness and recreation; food service and sales;
*Sale of books, records, tapes, software, educational equipment and supplies.
It shall be the responsibility of the superintendent to bring to the board’s attention additional sources of revenue for the school district.
Legal Reference: Iowa Code §§23A, 279.8, 282.2, .6, .24, 291.12, .13, 297.9-.12, .22, 301.2, 442.4, 453 (1991)
1940 Op. Att’y Gen. 232
1940 Op. Att’y Gen. 196
Cross Reference: 801.2 Depository of Funds
801.3 Classification of Accounts
903 Selling and Leasing
1006 Use of School District Facilities and Equipment
Approved: 4-23-92
Reviewed: 1-08-24
Revised: 1-9-12
