The collection, storage, use, and disclosure of social security numbers by the School District shall be consistent with State and federal laws. The goals for managing the District’s collection, storage, use, and disclosure of social security numbers are to:

1. Limit all activities involving social security numbers to those circumstances that
   are authorized by State or federal law.
2. Protect each social security number collected or maintained by the District from
   unauthorized disclosure.

The Superintendent is responsible for ensuring that the District complies with the Identity
Protection Act, 5 ILCS 179/. Compliance measures shall include each of the following:

1. All employees having access to social security numbers in the course of
   performing their duties shall be trained to protect the confidentiality of social
   security numbers. Training should include instructions on the proper handling of
   information containing social security numbers from the time of collection through
   the destruction of the information.
2. Only employees who are required to use or handle information or documents that
   contain social security numbers shall have access to such information or
   documents.
3. Social security numbers requested from an individual shall be provided in a
   manner that makes the social security number easily redacted if the record is
   required to be released as part of a public records request.
4. When collecting a social security number or upon request by an individual, a
   statement of the purpose(s) for which the District is collecting and using the
   social security number shall be provided. The stated reason for collection of the
   social security number must be relevant to the documented purpose.
5. All employees must be advised of this policy’s existence, and a copy of the policy
   must be made available to each employee. The policy must also be made
   available to any member of the public, upon request.
6. If this policy is amended, employees will be advised of the existence of the
   amended policy and a copy of the amended policy will be made available to each
   employee.

No District employee shall collect, store, use, or disclose an individual’s social security number unless specifically authorized by the Superintendent. This policy shall not be interpreted as a guarantee of the confidentiality of social security numbers and/or other personal information.

The District will use best efforts to comply with this policy, but this policy should not be
construed to convey any rights to protection of information not otherwise afforded by law.
LEGAL REF.: 5 ILCS 179/, Identity Protection Act.
50 ILCS 205/3, Local Records Act.
105 ILCS 10/, Illinois School Student Records Act.

CROSS REF: 2:250 (Access to District Public Records), 5:150 (Personnel Records), 7:340

(Student Records)

Adopted: February 2019

Fiscal and Business Management

The Superintendent is responsible for the School District’s fiscal and business management.  This responsibility includes annually preparing and presenting the District’s statement of affairs to the School Board and publishing it before December 1, as required by State law.

The Superintendent shall ensure the efficient and cost-effective operation of the District’s business management using computers, computer software, data management, communication systems, and electronic networks, including electronic mail, the Internet, and security systems.  Each person using the District’s electronic network shall complete an Authorization for Electronic Network Access.

Budget Planning

The District’s fiscal year is from July 1 to June 30.  The Superintendent or a designee shall present to the School Board, no later than the regular meeting in August, a tentative budget with appropriate explanation.  This budget shall represent the culmination of an ongoing process of planning for the fiscal support needed for the District’s educational program. The District’s budget shall be entered upon the Illinois State Board of Education’s “School District Budget Form.”  To the extent possible, the tentative budget shall be balanced as defined by the State Board of Education guidelines.  The Superintendent shall complete a tentative deficit reduction plan if one is required by the State Board of Education guidelines.

Preliminary Adoption Procedures

After receiving the Superintendent’s proposed budget, the School Board sets the date place, and time for:

1. A public hearing on the proposed budget; and

2. The proposed budget to be available to the public for inspection.

The Board Secretary shall arrange to publish a notice in a local newspaper stating the date, place, and time of the proposed budget’s availability for public inspection and the public hearing.  The proposed budget shall be available for public inspection at least 30 days before the time of the budget hearing.

At the public hearing, the proposed budget shall be reviewed and the public shall be invited to comment, question, or advise the School Board.

Final Adoption Procedures

The School Board adopts a budget before the end of the first quarter of each fiscal year, September 30, or by such alternative procedure as State law may define.  To the extent possible, the budget shall be balanced as defined by the State board of Education; if not balanced, the Board will adopt a deficit reduction plan to balance the District’s budget within three  years according to State Board of Education requirements.

The School Board adopts the budget by roll call vote. The budget resolution shall be incorporated into the meeting’s official minutes. School Board members’ names voting yea and nay shall be recorded in the minutes.

The Superintendent or designee shall perform each of the following:

1. Post the District’s final annual budget, itemized by receipts and expenditures, on the District’s Internet website.

2. Notify the parents/guardians that the budget is posted and provide the website’s address.

3. File a certified copy of the budget resolution and an estimate of revenues by source anticipated to be received in the following fiscal year, certified by the District’s Chief Fiscal Officer, with the County Clerk within 30 days of the budget’s adoption.

4. Make all preparations necessary for the Board to timely file its Certificate of Tax Levy, including preparation to comply with the Truth in Taxation Act; file the Certificate of Tax Levy with the County Clerk on or before the last Tuesday in December.  The Certificate lists the amount of property tax money to be provided for the various funds in the budget.

5. Submit the annual budget, a deficit reduction plan if one is required by State Board of Education guidelines, and other financial information to the State Board of Education according to its requirements.

Any amendments to the budget or Certificate of Tax Levy shall be made as provided in The School Code and Truth In Taxation Act.

Budget Amendments

The School Board may amend the budget by the same procedure as provided for in the original adoption.

Implementation

The Superintendent or designee shall implement the District’s budget and provide the School Board with a monthly financial report that includes all deficit fund balances. The total amount budgeted as the expenditure in each fund is the maximum amount that may be expended for that category, except when a transfer of funds is authorized by the School Board.

The School Board shall act on all interfund loans, interfund transfers within funds, and transfers from the working cash fund if one exists.  

LEGAL REF.: 35 ILCS 200/18-55 et seq.

105 ILCS 5/10-17, 5/10-22.33, 5/17-1, 5/17-1.2, 5/17-3.2, 5/17-11, 5/20-5 and 5/20-8.

CROSS REF.: 4:40, 6:235, 6:235-E2

ADOPTED: October 4, 1999

REVISED: September 9, 2002; December 16, 2002; December 21, 2006; February 28, 2008

REVIEWED:   October 2016

Fund Balance

The Superintendent or designee shall maintain fund balances adequate to ensure the District’s ability to maintain levels of service and pay its obligations in a prompt manner in spite of unforeseen events or unexpected expenses.  The Superintendent or designee shall inform the Board whenever it should discuss drawing upon its reserves or borrowing money. 

The School District seeks to maintain year-end fund balances no less than the range of 25-30 percent of the annual expenditures.

CROSS REF.:   4:10 (Fiscal and Business Management), 4:80 (Accounting and Audits)

LEGAL REF.:            105 ILCS 5/10-22.33, 5/17-1, 5/17-2A, 5/20-5, and 5/20-8.

CROSS REF.:           4:10, 4:30, 4:80

ADOPTED:                October 4, 1999

REVISED:                 October 30, 2008; July 28, 2011, August 2018

Revenue and Investments

Revenue

Investments

Investment Objectives

1. Safety of Principal - Every investment is made with safety as the primary and over-riding concern.  Each investment transaction shall endeavor to avoid capital loss, whether from credit or market risk.
2. Liquidity - The investment portfolio shall provide sufficient liquidity to pay District obligations as they become due.  In this regard, the maturity and marketability of investments shall be considered. The School Treasurer shall invest the majority of District funds in authorized investments of less than 1-year maturity.  As of January 1, 2005, no investment shall exceed 2 years maturity with the exception of any funds invested under an investment advisory agreement.
3. Rate of Return - The highest return on investments is sought, consistent with the preservation of principal and prudent investment principles.
4. Diversification - The investment portfolio is diversified as to materials and investments, as appropriate to the nature, purpose, and amount of the funds.

Authorized Investments

1. Bonds, notes, certificates of indebtedness, treasury bills, or other securities now or hereafter issued, that are guaranteed by the full faith and credit of the United States of America as to principal and interest;
2. In bonds, notes, debentures, or other similar obligations of the United States of America or its agencies;
   The term “agencies of the United States of America” includes:  (i) the federal land banks, federal intermediate credit banks, banks for cooperative, federal farm credit banks, or any other entity authorized to issue debt obligations under the Farm Credit Act of 1971 and Acts amendatory thereto, (ii) the federal home loan banks and the federal home loan mortgage corporation, and (iii) any other agency created by Act of Congress.
3. Interest-bearing savings accounts, interest-bearing certificates of deposit or interest-bearing time deposits or any other investments constituting direct obligations of any bank as defined by the Illinois Banking Act;  
4. Short term obligations of corporations organized in the United States with assets exceeding $500,000,000 if: (i) such obligations are rated at the time of purchase at one of the 3 highest classifications established by at least 2 standard rating services and that mature not later than 270 days from the date of purchase, (ii) such purchases do not exceed 10% of the corporation’s outstanding obligations, and (iii) no more than one-third of the District’s funds may be invested in short term obligations of corporations;  
5. In money market mutual funds registered under the Investment Company Act of 1940, provided that the portfolio of any such money market mutual fund is limited to obligations described in paragraph (1) or (2) and to agreements to repurchase such obligations.
6. Interest-bearing bonds of any county, township, city, village, incorporated town, municipal corporation, school district, the State of Illinois, any other state, or any political subdivision or agency of the State of Illinois or any other state, whether the interest earned is taxable or tax-exempt under federal law.  The bonds shall be (a) registered in the name of the municipality, county, or other governmental unit, or held under a custodial agreement at a bank, and (b) rated at the time of purchase within the 4 highest general classifications established by a rating service of nationally recognized expertise in rating bonds of states and their political subdivisions.
7. Short term discount obligations of the Federal National Mortgage Association or in shares or other forms of securities legally issuable by savings banks or savings and loan associations incorporated under the laws of this State or any other state or under the laws of the United States.  Investments may be made only in those savings banks or savings and loan associations, the shares, or investment certificates that are insured by the Federal Deposit Insurance Corporation. Any such securities may be purchased at the offering or market price thereof at the time of such purchase.  All such securities so purchased shall mature or be redeemable on a date or dates prior to the time when, in the judgment of the Chief Investment Officer, the public funds so invested will be required for expenditure by the District or its governing authority. 
8. Dividend-bearing share accounts, share certificate accounts, or class of share accounts of a credit union chartered under the laws of this State or the laws of the United States; provided, however, the principle office of any such credit union must be located within the State of Illinois.  Investments may be made only in those credit unions the accounts of which are insured by applicable law.
9. Public Treasurers’ Investment Pool created under Section 17 of the State Treasurer Act.  The District may also invest any public funds in a fund managed, operated, and administered by a bank, subsidiary of a bank, or subsidiary of a bank holding company or use the services of such an entity to hold and invest or advise regarding the investment   of any public funds.
10. The Illinois School District Liquid Asset Fund Plus.
11. Repurchase agreements of government securities having the meaning set out in the Government Securities Act of 1986 subject to the provisions of said Act and the regulations issued there under.  The government securities, unless registered or inscribed in the name of the District, shall be purchased through banks or trust companies authorized to do business in the State of Illinois.
    Except for repurchase agreements of government securities that are subject to the Government Securities Act of 1986, no District may purchase or invest in instruments that constitute repurchase agreements, and no financial institution may enter into such an agreement with or on behalf of the District unless the instrument and the transaction meet all of the following requirements:
    1. The securities, unless registered or inscribed in the name of the District, are purchased through banks or trust companies authorized to do business in the State of Illinois.
    2. The Chief Investment Officer, after ascertaining which firm will give the most favorable rate of interest, directs the custodial bank to “purchase” specified securities from a designated institution.  The “custodial bank” is the bank or trust company, or agency of government, that acts for the District in connection with repurchase agreements involving the investment of funds by the District. The State Treasurer may act as custodial bank for public agencies executing repurchase agreements.
    3. A custodial bank must be a member bank of the Federal Reserve System or maintain accounts with member banks. All transfers of book-entry securities must be accomplished on a Reserve Bank’s computer records through a member bank of the Federal Reserve System.  These securities must be credited to the District on the records of the custodial bank and the transaction must be confirmed in writing to the District by the custodial bank.
    4. Trading partners shall be limited to banks or trust companies authorized to do business in the State of Illinois or to registered primary reporting dealers.
    5. The security interest must be perfected.
    6. The District enters into a written master repurchase agreement that outlines the basic responsibilities and liabilities of both buyer and seller.
    7. Agreements shall be for periods of 330 days or less.
    8. The Chief Investment Officer informs the custodial bank in writing of the maturity details of the repurchase agreement.
    9. The custodial bank must take delivery of and maintain the securities in its custody for the account of the District and confirm the transaction in writing to the District. The custodial undertaking shall provide that the custodian takes possession of the securities exclusively for the District; that the securities are free of any claims against the trading partner; and that any claims by the custodian are subordinate to the District’s claims to rights to those securities.
    10. The obligations purchased by the District may only be sold or presented for redemption or payment by the fiscal agent bank or trust company holding the obligations upon the written instruction of the Chief Investment Officer.
    11. The custodial bank shall be liable to the District for any monetary loss suffered by the District due to the failure of the custodial bank to take and maintain possession of such securities.
12. In any investment as authorized by the Public Funds Investment Act, and Acts amendatory thereto.  Paragraph 11 supersedes paragraphs 1-10 and controls in the event of conflict.
    
    Except as provided herein, investments may be made only in banks, savings banks, savings and loan associations, or credit unions that are insured by the Federal Deposit Insurance Corporation or other approved share insurer.
    
    
    The Chief Investment Officer and Superintendent shall regularly consider material, relevant, and decision-useful sustainability factors in evaluating investment decisions, within the bounds of financial and fiduciary prudence. Such factors include, but are not limited to: (1) corporate governance and leadership factors, (2) environmental factors, (3) social capital factors, (4) human capital factors, and (5) business model and innovation factors, as provided under the Ill. Sustainable Investing Act, 30 ILCS 238/.

Selection of Depositories, Investment Managers, Dealers, and Brokers 

The Chief Investment Officer shall establish a list of authorized depositories, investment managers, dealers and brokers based upon the creditworthiness, reputation, minimum capital requirements, qualifications under State law, as well as a long history of dealing with public fund entities.  The Board will review and approve the list at least annually.

In order to be an authorized depository, each institution must submit copies of the last 2 sworn statements of resources and liabilities or reports of examination, that the institution is required to furnish to the appropriate State or federal agency. Each institution designated as a depository shall, while acting as such depository, furnish the District with a copy of all statements of resources and liabilities or all reports of examination, that it is required to furnish to the appropriate State or federal agency. 

The above eligibility requirements of a bank to receive or hold public deposits do not apply to investments in an interest-bearing savings account, interest-bearing certificate of deposit, or interest-bearing time deposit if: (1) the District initiates the investment at or through a bank located in Illinois, and (2) the invested public funds are at all times fully insured by an agency or instrumentality of the federal government. 

The District may consider a financial institution’s record and current level of financial commitment to its local community when deciding whether to deposit funds in that financial institution. The District may consider factors including: 

1. For financial institutions subject to the federal Community Reinvestment Act of 1977, the current and historical ratings that the financial institution has received, to the extent that those ratings are publicly available, under the federal Community Reinvestment Act of 1977; 
2. Any changes in ownership, management, policies, or practices of the financial institution that may affect the level of the financial institution’s commitment to its community; 
3. The financial impact to the District as a result of withdrawing public funds or refusing to deposit additional public funds in the financial institution; and 
4. Any additional burden on the District’s resources that might result from ceasing to maintain deposits of public funds at the financial institution under consideration.

Collateral Requirements 

All amounts deposited or invested with financial institutions in excess of any insurance limit shall be collateralized in accordance with the Public Funds Investment Act, 30 ILCS 235/. The Superintendent or designee shall keep the Board informed of collateral agreements.

Safekeeping and Custody Arrangements 

The preferred method for safekeeping is to have securities registered in the District’s name and held by a third-party custodian.  Safekeeping practices should qualify for the Governmental Accounting Standards Board (GASB) Statement No. 3 Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements, Category I, the highest recognized safekeeping procedures.

Controls and Report

The Chief Investment Officer shall establish a system of internal controls and written operational procedures to prevent losses arising from fraud, employee error, misrepresentation by third parties, or imprudent employee action.

The Chief Investment Officer shall provide a quarterly investment report to the Board. The report will: (1) assess whether the investment portfolio is meeting the District’s investment objectives, (2) identify each security by class or type, book value, income earned, and market value, (3) identify those institutions providing investment services to the District, and (4) include any other relevant information.  The investment portfolio’s performance shall be measured by appropriate and creditable industry standards for the investment type. 

The School Board will determine, after receiving the Superintendent’s recommendation, which fund is in most need of interest income and the Superintendent shall execute a transfer. 

Ethics and Conflicts of Interest 

The School Board and District officials will avoid any investment transaction or practice that in appearance or fact might impair public confidence.  Board members are bound by the Board policy 2:100, Board Member Conflict of Interest. No District employee having influence on the District’s investment decisions shall:

1. Have any interest, directly or indirectly, in any investments in which the District is authorized to invest,
2. Have any interest, directly or indirectly, in the sellers, sponsors, or managers of those investments, or
3. Receive, in any manner, compensation of any kind from any investments in that the agency is authorized to invest.

LEGAL REF.:

30 ILCS 235/.

105 ILCS 5/8-7, 5/10-22.44, 5/17-1, and 5/17-11.


CROSS REF.: 2:100, 4:10; 4:80


ADOPTED:   October 4, 1999 REVISED:   September 25, 2003; January 27, 2005; May 19, 2011; September 2018

REVISED:  February 2020

The School Treasurer shall prepare a list of all due and payable bills, indicating vendor name and amount, and shall present it to the School Board in advance of the Board‘s first regular monthly meeting or, if necessary, a Special Board meeting.  These bills shall be reviewed by the School Board, after which they may be approved for payment by School Board order.  Approval of all bills shall be given by a roll call vote and the votes shall be recorded in the minutes.  The Treasurer shall pay the bills after receiving the School Board order or pertinent portions of the Board minutes, even if the minutes are unapproved, provided the order or minutes are signed by the Board President and Secretary, or a majority of the Board. 

The School Treasurer is authorized to pay Social Security taxes and wages without further School Board approval.  These disbursements shall be included in the listing of bills presented to the School Board.

Revolving funds for school cafeterias, athletics, petty cash, or similar purposes may be used, provided such funds are in the custody of an employee who is properly bonded according to State law and who is responsible to the Superintendent and the Board.  Payments from these funds shall be included in the listing of bills presented to the School Board.

LEGAL REF.:  105 ILCS 5/8-16, 5/10-7, and 5/10-20.19.

ADOPTED:     October 4, 1999

REVISED:       September 9, 2002; September 25, 2003; October 29, 2015

1. Credit and/or procurement cards may only be used to pay certain job-related expenses or to make purchases on behalf of the Board or District or any student activity fund, or for purposes that would otherwise be addressed through a conventional revolving fund.

2. The Superintendent or designee shall instruct the issuing bank to block the cards’ use at unapproved merchants.

3. Appropriate charge limits will be established by the Superintendent based on the departments and cardholders needs.

4. The Superintendent or designee must approve the use of a District credit or procurement card whenever such use is by telephone, fax, and the Internet. Permission shall be withheld when the use violates any Board policy, is from a vendor whose reputation has not been verified, or would be more expensive than if another available payment method were used.

5. The consequences for unauthorized purchase include, but are not limited to, reimbursing the District for the purchase amount, loss of cardholding privileges, and if made by an employee, discipline up to and including discharge.

6. All cardholders must sign a statement affirming that they are familiar with this policy.

7. The Superintendent shall implement a process whereby all purchases using a District credit or procurement card are reviewed and approved by someone other than the cardholder or someone under the cardholder’s supervision.

8. Cardholders must submit the original, itemized receipt to document all purchases.

9. No individual may use a District credit or procurement card to make purchases in a manner contrary to State law, including but not limited to, the bidding and other purchasing requirements in 105 ILCS 5/10-20.21, or any Board policy.

10. The Superintendent or designee shall account for any financial or material reward or rebate offered by the company or institution issuing the District credit or procurement card and shall ensure that it is used for the District’s benefit.

Purchases and Contracts

The Superintendent shall manage the District’s purchases and contracts in accordance with State law, the standards set forth in this policy, and other applicable School Board policies.

Standards for Purchasing and Contracting

All purchases and contracts shall be entered into in accordance with State law.  The Board attorney shall be consulted as needed regarding the legal requirements for purchases or contracts.  All contracts shall be approved or authorized by the School Board.

All purchases and contracts should support a recognized District function or purpose as well as provide for good quality products and services at the lowest cost, with consideration for service, reliability, and delivery promptness, and in compliance with State law.  No purchase or contract shall be made or entered into as a result of favoritism, extravagance, fraud, or corruption.

Adoption of the annual budget authorizes the Superintendent or a designee to purchase budgeted supplies, equipment, and services, provided that State law is followed.  Purchases of items not included in the budget require prior School Board approval, except in an emergency.

When presenting a contract or purchase for Board approval, the Superintendent or designee shall ensure that it complies with applicable State law, including but not limited to, those specified below:

1. Supplies, materials, or work involving an expenditure in excess of $25,000 must comply with State law bidding procedure, 105 ILCS 5/10-20.21, unless specifically exempted.
2. Construction, lease, or purchase of school buildings must comply with State law and Board Policy 4:150, Facility Management and Building Programs.
3. Guaranteed energy savings must comply with 105 ILCS 6/19b-1 et seq.
4. Third party non-instructional services must comply with 105 ILCS 5/10-22.34c.
5. Goods and services that are intended to generate revenue and other remunerations for the District in excess of $1,000, including without limitation vending machine contracts, sports and other attire, class rings, and photographic services, must comply with 105 ILCS 5/10-20.21.  The Superintendent or designee shall keep a record of: (1) each vendor, product, or service provided, (2 the actual net revenue and non-monetary remuneration from each contract or agreement, and (3) how the revenue was used and to whom the non-monetary remuneration was distributed.  The Superintendent or designee shall report this information to the Board by completing the necessary forms that must be attached to the District’s annual budget.
6. Any contract to purchase food with a bidder or offeror must comply with 105 ILCS 5/10-20.21(b-10).
7. The purchase of paper and paper products must comply with 105 ILCS 5/10-20.19c and Board Policy 4:70, Resource Conservation
8. Each contractor with the District is bound by each of the following:
   1. In accordance with 105 ILCS 5/10-21.9(f): (1) prohibit any of its employees who is or was found guilty of a criminal offense listed in 105 ILCS 5/10-21.9(c) and 5/21B-80(c) to have direct, daily contact at a District school or school-related activity with one or more student(s); (2) prohibits any of the contractor’s employees from having direct, daily contact with one or more students if the employee was found guilty of any offense in 5/21B-80(b) (certain drug offenses) until seven years following the end of the employee’s sentence for the criminal offense; and (3) require each of its employees who will have direct, daily contact with student(s) to cooperate during the District’s fingerprint-based criminal history records check on him or her. 
   2. In accordance with 105 ILCS 5/24-5: (1) concerning each new employee of a contractor that provides services to students or in schools  provide the District with evidence of physical fitness to perform the duties assigned and freedom from communicable disease if the employee will have direct, daily contact with one or more student(s); and (2) require any new or existing employee who has and will have direct, daily contact with one or more student(s) to complete additional health examinations as required by the District and be subject to additional health examinations, including tuberculosis screening, as required by the Ill Department of Public Health rules or order of a local health official. 

The Superintendent or designee shall: (1) execute the reporting and website posting mandates in State law concerning District contracts, and (2) monitor the discharge of contracts, contractors’ performances, and the quality and value of services or products being provided. 

LEGAL REF.: 105 ILCS 5/10-20.21, 5/10-22.34c, and 5/19b-1 et seq..

820 ILCS 130/0.01 et seq.

CROSS REF.: 2:100,4:70,  4:150, 4:175

ADOPTED: October 4, 1999

REVISED: June 29, 2006; February 28, 2008; December 18, 2008; December 22, 2016, 

                         February  2020

1. Periodic review of procurement procedures and specifications to ensure that purchased products and supplies are reusable, durable or made from recycled materials, if economically and practically feasible
2. Purchasing recycled paper and paper products in amounts that will, at minimum, meet the specifications in the School Code, if economically and practically feasible.
3. Periodic review of procedures on the reduction of solid waste generated by academic, administrative, and other institutional functions. These procedures shall: (a) require recycling the District’s waste stream, including landscape waste, computer paper, and white office paper, if economically and practically feasible; (b) include investigation of the4 feasibility of potential markets for other recyclable materials that present in the District’s waste stream; and (c) be designed to achieve, before July 1, 2020, at least 50% reduction in the amount of solid waste that is generated by the District.
4. Adherence to energy conservation measures.

Accounting and Audits

The School District’s accounting and audit services shall comply with the Requirements for Accounting, Budgeting, Financial Reporting, and Auditing, as adopted by the Illinois State Board of Education, State and federal laws and regulations, and generally accepted accounting principles. Determination of liabilities and assets, prioritization of expenditures of governmental funds, and provisions for accounting disclosures shall be made in accordance with government accounting standards as directed by the auditor designated by the Board. The Superintendent or a designee, in addition to other assigned financial responsibilities, shall report monthly on the District’s financial performance, both income and expense, in relation to the financial plan represented in the budget.

Annual Financial Report

The Superintendent or designee shall annually prepare and submit the Annual Financial Report on a timely basis using the form adopted by the Illinois State Board of Education. The Superintendent or a designee shall review and discuss the Annual Financial Report with the Board before it is submitted.

Annual Audit 

At the close of each fiscal year, the Superintendent or a designee shall arrange to have the District books and accounts audited by an independent certified public accountant designated by the School Board in conformance with prescribed standards and legal requirements.  A complete and detailed written audit report shall be provided to each School Board member and to the Superintendent.

The Superintendent or a designee shall annually, on or before October 15, submit an original and one copy of the audit to the Regional Superintendent of Schools.

Inventories

The Superintendent or designee is responsible for developing and maintaining an inventory of District buildings and capital equipment. The inventory record of equipment shall include such items as a description of each item, the quantity, the location, the date of purchase, and the cost or the estimated replacement cost , unless the supplies and equipment are acquired by the District pursuant to a federal or State grant award, in which case the inventory record shall also include the information required by 2 C.F.R. 200.313, if applicable. The Superintendent shall establish procedures for the management of property acquired by the District under grant awards that comply with federal and State law.

Capitalization Threshold

To be considered a capital asset for financial reporting purposes, a capital item must be at or above a capitalization threshold of $5,000 and have an estimated useful life greater than one year.

Disposition of District Property

The Superintendent shall notify the Board, as necessary, of any (1) District personal property no longer needed for school purposes, and (2) school sites, buildings, or other real estate that is unnecessary, unsuitable, or inconvenient, so that the Board may consider its disposition. Notwithstanding the above, the Superintendent or designee may unilaterally dispose of personal property of a diminutive value.

Taxable Fringe Benefits

The Superintendent or designee shall: (1) require that all use of District property or equipment by employees is for the District’s convenience and best interests unless it is a Board-approved fringe benefit, and (2) ensure compliance with the Internal Revenue Service regulations regarding when to report an employee’s personal use of District property or equipment as taxable compensation.

Controls for Revolving Funds and Petty Cash  

Revolving funds and the petty cash system are established in Board policy 4:50, Payment Procedures. The Superintendent shall: (1) designate a custodian for each revolving fund and petty cash fund, (2) obtain a bond for each fund custodian, and (3) maintain the funds in compliance with this policy, State law, and ISBE rules. A check for the petty cash fund may be drawn payable to the designated petty cash custodian. Bank accounts for revolving funds are limited to a maximum balance of $500.00. All expenditures from these bank accounts must be directly related to the purpose for which the account was established and supported with documentation, including signed invoices or receipts. All deposits into these bank accounts must be accompanied with a clear description of their intended purpose. The Superintendent or designee shall include checks written to reimburse revolving funds on the Board’s monthly listing of bills indicating the recipient and including an explanation.

Control Requirements for Checks  

The Board must approve all bank accounts opened or established in the District’s or a District school’s name or with the District’s Federal Employer Identification Number. All checks issued by the School District must be signed by either the Treasurer or Board President, except that checks from an account containing student activity funds and revolving accounts may be signed by the respective account custodian. 

Internal Controls  

The Superintendent is primarily responsible for establishing and implementing a system of internal controls for safeguarding the District’s financial condition; the Board, however, will oversee these safeguards. The control objectives are to ensure efficient business and financial practices, reliable financial reporting, and compliance with State law and Board policies, and to prevent losses from fraud, waste and abuse as well as employee error, misrepresentation by third parties, or imprudent employee action.

The Superintendent or designee shall annually audit the District’s financial and business operations for compliance with established internal controls and provide the results to the Board. The Board may from time-to-time engage a third party to audit internal controls in addition to the annual audit.

LEGAL REF.: 105 ILCS 5/2-3.27, 5/2-3.28, 5/3-7, 5/3-15.1, 5/5-22,

5/10-21.4, 5/10-22.8 and 5/17-1 et seq.

23 Ill. Admin. Code, Ch. 110 and 125.

ADOPTED: October 4, 1999

REVISED: December 22, 2016, August 2018, February 2020

The Superintendent shall recommend and maintain all insurance programs that provide the broadest and most complete coverage available at the most economical cost, consistent with sound insurance principles.

The insurance program shall include each of the following:

1. Liability coverage to insure against any loss or liability of the School District and the listed individuals against civil rights damage claims and suits, constitutional rights damage claims and suits, and death and bodily injury and property damage claims and suits, including defense costs, when damages are sought for negligent or wrongful acts allegedly committed in the scope of employment or under the Board’s direction or related to any mentoring services provided to the District’s certified staff members; School Board members; employees; volunteer personnel authorized by 105 ILCS 5/10-22.34, 5/10-22.34a, and 5/10-22.34b; mentors of certified staff members authorized in 105 ILCS 5/21A-5 et seq. (new teacher), 105 ILCS 5/2-3.53a (new principal), and 2-3.53b (new superintendents); and student teachers.
2. Catastrophic accident insurance at the mandated benefit level for student athletes in grades 9 through 12 who sustain an accidental injury while participating in school-sponsored or school-supervised interscholastic athletic events sanctioned by the Illinois High School Association that results in medical expenses in excess of $50,000.
3. Comprehensive property insurance covering a broad range of causes of loss involving building and personal property.  The coverage amount shall normally be for the replacement cost or the insurable value.
4. Workers’ Compensation to protect individual employees against financial loss in case of a work-related injury, certain types of disease, or death incurred in an employee-related situation.

Student Insurance

The Board shall annually designate a company to offer student accident insurance coverage. The Board does not endorse the plan nor recommend that parents/guardians secure the coverage, and any contract is between the parents/guardians and the company.  Students participating in athletics, cheerleading, or pompons must have school accident insurance unless the parents/guardians state in writing that the student is covered under a family health insurance plan.

LEGAL REF.:  Consolidated Omnibus Budget Reconciliation Act, P. L. 99-272, ¶ 1001, 100 Stat. 222, 4980B(f) of the I.R.S. Code, 42 U.S.C. §300bb-1 et seq.

105 ILCS 5/10-20.20, 5/10-22.3, 5/10-22.3a, 5/10-22.3b, 5/10-22.3f, 5/10-22.34, 5/10-22.34a, 5/10-22.34b, and 5/22-15.

215 ILCS 5/.

750 ILCS 75/.

820 ILCS 305/.

ADOPTED:     October 4, 1999

REVISED:       January 26, 2017

The District shall provide free transportation for any student in the District who resides:  (1) at a distance of one and one-half miles or more from his or her assigned school, unless the School Board has certified to the Illinois State Board of Education that adequate public transportation is available, or (2) within one and one-half miles from his or her assigned school where walking to school or to a pick-up point or bus stop would constitute a serious hazard due to vehicular traffic or rail crossing, and adequate public transportation is not available. A student’s parent(s)/ guardian(s) may file a petition with the Board requesting transportation due to the existence of a serious safety hazard. Free transportation service and vehicle adaptation is provided for a special education student if included in the student’s individualized educational program. Non-public school students shall be transported in accordance with State law. Homeless students shall be transported in accordance with Section 45/1-15 of the Education for Homeless Children Act.  Foster care students shall be transported in accordance with Section 6312©(5)(B) of the Elementary and Secondary Education Act. 

Bus schedules and routes shall be determined by the Superintendent or designee and shall be altered only with the Superintendent or designee’s approval and direction.  In fixing the routes, the pick-up and discharge points should be as safe and convenient for students as possible.

No school employee may transport students in school or private vehicles unless authorized by the administration.

Every vehicle regularly used for the transportation of students must pass safety inspections in accordance with State law and Illinois Department of Transportation regulations. The strobe light on a school bus may be illuminated only when the bus is actually being used as a school bus and (1) is stopping or stopped for loading or discharging students on a highway outside an urban area, or (2) is bearing one or more students.  The Superintendent shall implement procedures in accordance with State law for accepting comment calls about school bus driving.

All contracts for charter bus services must contain the clause prescribed by State law regarding criminal background checks for bus drivers.

Pre-Trip and Post-Trip Vehicle Inspection. The Superintendent or designee shall develop and implement a pre-trip and post-trip inspection procedure to ensure that the school bus driver: (1) tests the two-way radio and ensures that it is functioning properly before the bus is operated, and (2) walks to the rear of the bus before leaving the bus at the end of each route, work shift, or work day, to check the bus for children or other passengers in the bus.

LEGAL REF.:  McKinney-Vento Homeless Assistance Act, 42 U.S.C. §11431 et seq.

                        105 ILCS 5/10-22.22 and 5/29-1 et seq.

105 ILCS 45/1-15.

625 ILCS 5/1-148.3a-5, 5/1-182, 5/11-1414.1, 5/12-815, 5/12-816, 5/12-821, and 5/13-109.

23 Ill.Admin.Code §§1.510 and 226.935.

                        92 Ill.Admin.Code §440-3. 

CROSS REF.: 5:100,5:120), 5:280, 6:140, 6:170, 7:220

ADOPTED:     October 4, 1999                                                       

REVISED:       October 28, 2002; June 24, 2004; January 31, 2008; February 25, 2010; December 22, 2016

The Superintendent will recommend to the School Board a schedule of fees, if any, to be charged students for the use of textbooks, consumable materials, extracurricular activities, and other school student fees. Students must also pay for the loss of or damage to school books or other school-owned materials.

Fees for textbooks, other instructional materials, and driver education are waived for students who meet the eligibility criteria for a fee waiver as described in this policy.  In order that no student is denied educational services or academic credit due to the inability of parents/guardians to pay student fees, the Superintendent will recommend to the Board which additional fees, if any, the District will waive for students who meet the eligibility criteria for fee waiver.  Students receiving a fee waiver are not exempt from charges for lost and damaged books, locks, materials, supplies, and equipment.

Notification

The Superintendent shall ensure that applications for fee waivers are widely available and distributed according to State law and Ill. State Board of Education (ISBE) rule and that provisions for assisting parents/guardians in completing the application are available.

Eligibility Criteria

A student shall be eligible for a fee waiver when the student currently lives in a household that meets the same income guidelines, with the same limits based on household size, that are used for the federal free meals program.

The Superintendent or designee will give additional consideration where one or more of the following factors are present:

• Illness in the family;
• Unusual expenses such as fire, flood, storm damage, etc.;
• Unemployment;
• Emergency situations;
• When one or more of the parents/guardians are involved in a work stoppage.

Verification

The Superintendent or designee shall establish a process for determining a student’s eligibility for a waiver of fees in accordance with State law requirements. The Superintendent or designee may require family income verification at the time an individual applies for a fee waiver and anytime thereafter but not more often than once every 60 calendar days. The Superintendent or designee shall not use any information from this or any independent verification process to determine free or reduced-price meal eligibility.

If a student receiving a fee waiver is found to be no longer eligible during the school year, the Superintendent or designee shall notify the student’s parent/guardian and charge the student a prorated amount based upon the number of school days remaining in the school year.

Determination and Appeal

Within 30 calendar days after the receipt of a waiver request, the Superintendent or designee shall mail a notice to the parent/guardian whenever a waiver request is denied. The denial notice shall include: (1) the reason for the denial, (2) the process and timelines for making an appeal, and (3) a statement that the parent/guardian may reapply for a waiver any time during the school year if circumstances change. If the denial is appealed, the District shall follow the procedures for the resolution of appeals as provided in the ISBE rule on waiver of fees.

LEGAL REF.:        105 ILCS 5/10-20.13, 5/10-22.25, 5/27-24.2, and 5/28-19.2.

23 Ill.Admin.Code §1.245

CROSS REF.:      4:130, 6:220

ADOPTED:           October 4, 1999

REVISED:             June 24, 2004; December 2005; January 26, 2006; August 27, 2009;                   

                              September 25, 2014, August 2018

Faculty Management and Building Programs

1. inspections of schools by the Regional Superintendent and State Fire Marshal or designee, 
2. review of plans and specifications for future construction or alterations of a school if requested by the relevant municipality, county (if applicable), or fire protection district and 
3. compliance with the 10-year safety survey process required by the School Code.

Standards for Managing Buildings and Grounds

Standards for Green Cleaning

Standards for Facility Construction and Building Programs

1. Integrate facilities planning with other aspects of planning and goal setting.
2. Base educational specifications for school buildings on identifiable student needs.
3. Design buildings for sufficient flexibility to permit new or modified programs.
4. Design buildings for maximum potential for community use.
5. Meet or exceed all safety requirements.
6. Meet requirements on the accessibility of school facilities to disabled persons as specified in State or federal law.
7. Provide for low maintenance costs and energy efficiency.

Naming Buildings and Facilities

• exposure determination;
• implementation schedule; and
• procedures for evaluating an exposure incident.

Safety Program

All District operations, including the education program, shall be conducted in a manner that will promote the safety of everyone on District property or at a District event. 

The Superintendent or designee shall develop, implement and maintain a comprehensive safety and crisis plan incorporating both avoidance and management guidelines. The comprehensive safety and crisis plan shall specifically include provisions for: injury prevention; bomb threats, weapons, and explosives on campus; safety drill program; tornado protection; instruction in safe bus riding practices; emergency aid; post-crisis management; and responding to medical emergencies at an indoor or outdoor physical fitness facility.  During each academic year, each school building that houses school children must conduct a minimum of:

1. Three school evacuation drills,
2. One bus evacuation drill,
3. One severe weather and shelter-in-place drill.
4. One law enforcement drill

The Superintendent or appropriate designee must conduct a law enforcement drill in one of the District’s school buildings during the academic year.  Any appropriate local law enforcement agency may conduct and participate in this law enforcement drill.  The law enforcement drill must be conducted according to the District’s comprehensive safety and crisis plan and it may be conducted on days and times that students are not present in the buildings.

In the event of an emergency that threatens the safety of any person or property, students and staff are encouraged to use any available cellular telephone.  A school bus driver is prohibited from operating a school bus while using a cellular telephone, except: (1) during an emergency situation, (2) to call for assistance if there is a mechanical problem, (3) where a cellular telephone is owned by the school district and used as a digital two-way radio, and (4) when the school bus is parked.

Carbon Monoxide Alarms

The Superintendent or designee shall implement a plan with the District’s local fire officials to:

1. Determine which school buildings to equip with approved carbon monoxide alarms or carbon monoxide detectors.
2. Locate the required carbon monoxide alarms or carbon monoxide detectors within 20 feet of a carbon monoxide emitting device, and
3. Incorporate carbon monoxide alarm or detector activation procedures into each school building that requires a carbon monoxide alarm or detector.  The Superintendent or designee shall ensure each school building annually reviews these procedures.

Unsafe School Choice Option

The unsafe school choice option allows students to transfer to another District school or to a public charter school within the District.  The unsafe school choice option is available to:

1. All students attending a persistently dangerous school, as defined by State law and identified by the Illinois State Board of Education.

2. Any student who is a victim of a violent criminal offense, as defined by 725 ILCS 120/3, that occurred on school grounds during regular school hours or during a school-sponsored event.

The Superintendent or designee shall develop procedures to implement the unsafe school choice option.

CROSS REF.: 4:170-AP2, 4:170-AP3, 4:170-AP6, 5:30, 5:30-AP2, 6:190, 6:250, 7:220, 7:300, 8:30, 8:100

ADOPTED:     October 4, 1999

LEGAL REF.:  Adam Walsh Child Protection and Safety Act, P.L. 109-248.

20 ILCS 2635/.

105 ILCS 5/10-20.28, 5/10-20.2, 5/10-20.56, 5/18-12, 5/18-12.5, 5/21B-80, 5/10-21.9, and 128/.

210 ILCS 74/.

625 ILCS 5/12-813.1.

720 ILCS 5/11-9.3.

730 ILCS 152/101 et seq.

430 ILCS 145/

REVISED:       December 16, 2002; June 24, 2004; April 27, 2006; February 22, 2007; August 28, 2008; April 30, 2009; February 24, 2011; July 25, 2013; December 17, 2015; January 26, 2017

The School District authorizes the use of video surveillance in public areas of school buildings, grounds, and other property, including, but not limited to entryways, other instructional areas such as labs, storage areas, school buses, and areas outside the building on District property for the primary purpose of documenting disciplinary problems and vandalism on school grounds.  Video cameras will not be placed in restrooms, locker rooms, changing rooms or any other location prohibited by law.  The intent of the video surveillance is to reduce disciplinary problems and protect school property.  Video recordings shall not include an audio component.  

Staff, students, and parents shall be notified, in writing, in handbooks, or as otherwise determined appropriate by the District Administration, that video cameras will be used on school property.  Signs shall be placed in school buildings indicating that video recording devices may be used on the property.

The Administration will take appropriate action based in whole or in part on video recording evidence of misconduct.  The video recording shall not be maintained as student records, except as such video recording is used in the course of student disciplinary proceedings or for other good reason as determined by the Superintendent.

LEGAL REF.: 720 ILCS 5/26-4.

ADOPTED: April 24, 2008

REVISED: December 17, 2010

Persons Prohibited on School Property without Prior Permission

State law prohibits a child sex offender from being present on school property or loitering within 500 feet of school property when persons under the age of 18 are present, unless the offender meets either of the following two exceptions:

1. The offender is a parent/guardian of a student attending the school and has notified the Building Principal of his or her presence at the school for the purpose of: (i) attending a conference with school personnel to discuss the progress of his or her child academically or socially, (ii) participating in child review conferences in which evaluation and placement decisions may be made with respect to his or her child regarding special education services, or (iii) attending conferences to discuss other student issues concerning his or her child such as retention and promotion; or

2. The offender received permission to be present from the School Board, Superintendent, or Superintendent’s designee. If permission is granted, the Superintendent or Board President shall provide the details of the offender’s upcoming visit to the Building Principal.

In all cases, the Superintendent or designee shall supervise a child sex offender whenever the offender is in a child’s vicinity. If a student is a sex offender, the Superintendent or designee shall develop guidelines for managing his or her presence in school.

Screening

The Superintendent or designee shall perform fingerprint-based criminal history records information checks and/or screenings required by State law or Board policy for employees; student teachers; students doing field or clinical experience other than student teaching; contractors’ employees who have direct, daily contact with one or more children; and resource persons and volunteers. He or she shall take appropriate action based on the result of any criminal background check and/or screen.

Notification to Parents/Guardians

The Superintendent shall develop procedures for the distribution and use of information from law enforcement officials under the Sex Offender Community Notification Law and the Murderer and Violent Offender Against Youth Community Notification Law.  The Superintendent or designee shall serve as the District contact person for purposes of these laws. The Superintendent and Building Principal shall manage a process for schools to notify the parents/guardians during school registration that information about sex offenders is available to the public as provided in the Sex Offender Community Notification Law.  This notification must occur during school registration and at other times as the Superintendent or Building Principal determines advisable.

LEGAL REF.: 20 ILCS 2635/, Uniform Conviction Information Act.

720 ILCS 5/11-9.3.

730 ILCS 152/, Sex Offender Community Notification Law.

730 ILCS 154/75-105, Murderer and Violent Offender Against Youth Community Notification Law.

CROSS REF.: 5:30, 5:260, 6:250, 8:30, 8:100

DATE: January 26, 2017

The School Board recognizes that the District will play an essential role along with the local health department and emergency management agencies in protecting the public’s health and safety if an influenza pandemic occurs.  Pandemic influenza is a worldwide outbreak of a virus for which there is little or no natural immunity and no vaccine; it spreads quickly to people who have not been previously exposed to the new virus.

To prepare the School District community for a pandemic, the Superintendent or designee shall: (1) learn and understand the roles that the federal, state, and local government would play in an epidemic; (2) form a pandemic planning team consisting of appropriate District personnel and community members to identify priorities and oversee the development and implementation of a comprehensive pandemic influenza school action plan; and (3) build awareness of the final plan among staff, students, and community.

Emergency School Closing

In the case of a pandemic, any decision for an emergency school closing will be made by the Superintendent in consultation with and, if necessary, at the direction of the District’s local health department, emergency management agencies, and Regional Office of Education.

LEGAL REF.:     105 ILCS 5/10-16 AND 5/10-205. 115 ILCS 5/1 et seq.

CROSS REF.:   1:20; 2:20; 4:170; 7:90; 8:100

ADOPTED:        February 24, 2011

REVISED:          May 30, 2017

Targeted School Violence Prevention Program 

Threats and acts of targeted school violence harm the District’s environment and school community, diminishing students’ ability to learn and a school’s ability to educate. Providing students and staff with access to a safe and secure District environment is an important Board goal. While it is not possible for the District to completely eliminate threats in its environment, a Student Safety Assessment Program using the collective efforts of local school officials, staff, students, families, and the community helps the District reduce these risks to its environment. 
The Superintendent or designee shall develop and implement the Program. The Program oversees the maintenance of a District environment that is conducive to learning and working by identifying, assessing, classifying, responding to, and managing threats and acts of targeted school violence. The Program shall be part of the District’s Comprehensive Safety and Security Plan, required by Board policy 4:170, Safety, and shall:

1. Establish a District-level Student Safety Assessment Team to: (a) develop a Student Safety Assessment Plan, and (b) oversee the District’s Building-level Student Safety Assessment Team(s). 
2. Establish Building-level Student Safety Assessment Team(s) to assess and intervene with individuals whose behavior may pose a threat to safety. This team may serve one or more schools.
3. Comply with State and federal law and align with Board policies.

The Local Governmental and Governmental Employees Tort Immunity Act protects the District from liability. The Program does not: (1) replace the care of a physician licensed to practice medicine in all of its branches or a licensed medical practitioner or professional trained in violence prevention, assessments and counseling services, (2) extend beyond available resources within the District, (3) extend beyond the school day and/or school-sponsored events, or (4) guarantee or ensure the safety of students, District staff, or visitors. 

LEGAL REF.: 105 ILCS 5/10-20.14, 5/10-21.7, 5/10-27.1A, 5/10-27.1B, 5/24-24, and 5/27-23.7. 

105 ILCS 128/, School Safety Drill Act.

745 ILCS 10/, Local Governmental and Governmental Employees Tort Immunity Act.

29 Ill.Admin.Code Part 1500.

CROSS REF.: 2:240 (Board Policy Development), 4:170 (Safety), 5:90 (Abused and Neglected Child Reporting), 5:100 (Staff Development Program), 5:230 (Maintaining Student Discipline), 6:65 (Student Social and Emotional Development), 7:140 (Search and Seizure), 6:270 (Guidance and Counseling Program), 7:150 (Agency and Police Interviews), 7:180 (Prevention of and Response to Bullying, Intimidation, and Harassment), 7:185 (Teen Dating Violence Prohibited), 7:190 (Student Behavior), 7:250 (Student Support Services), 7:290 (Suicide and Depression Awareness and Prevention), 7:340 (Student Records), 8:30 (Visitors to and Conduct on School Property), 8:100 (Relations with Other Organizations and Agencies)

Adopted:  February 2020