Local – State – Federal – Miscellaneous Revenue

Code No.: 802.1
LOCAL – STATE – FEDERAL – MISCELLANEOUS REVENUE
Policy: Revenues of the school district are received by the board treasurer. Other persons receiving
revenues on behalf of the school district will promptly turn them over to the board treasurer.
Revenue, from whatever source, is accounted for and classified under the official accounting system of
the school district. It is the responsibility of the board treasurer to deposit the revenues received by the
school district in a timely manner. School district funds from all sources will not be used for private
gain or political purposes.
Tuition fees received by the school district are deposited in the general fund. The tuition fees for
kindergarten through twelfth grade during the regular academic school year are set by the board based
upon the superintendent’s recommendation in compliance with current law. Tuition fees for summer
school, driver’s education and adult education are set by the board prior to the offering of the programs.
The board may charge materials fees for the use or purchase of educational materials. Materials fees
received by the school district are deposited in the general fund. It is the responsibility of the
superintendent to recommend to the board when materials fees will be charged and the amount of the
materials fees.
Rental fees received by the school district for the rental of school district equipment or facilities are
deposited in the general fund. It is the responsibility of the superintendent to recommend to the board a
fee schedule for renting school district property. Note: See RP1004.1B – Request for Use of Facilities
Form.
Proceeds from the sale of real property are placed in the physical plant and equipment levy (PPEL)
fund. The proceeds from the sale of other school district property are placed in the general fund.
The board may claim exemption from the law prohibiting competition with private enterprise for the
following activities:
 Goods and services directly and reasonably related to the educational mission;
 Goods and 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 and services which are not otherwise available in the quantity or quality required by the
school district;
 Telecommunications other than radio or television stations;
 Sponsoring or providing facilities for fitness and recreation;
 Food service and sales; and,
 Sale of books, records, tapes, software, educational equipment, and supplies.
It is the responsibility of the superintendent to bring to the board’s attention additional sources of
revenue for the school district.
Legal Reference: Iowa Code §§ 12C; 23A; 257.2; 279.8; 282.2, .6, .24; 291.12, 297.9-.12, .22;
301.1 (2013).
Approved
Revised 10/21/96
Reviewed 1/17/00
Revised 1/3/06
Revised 6/20/11
Revised 4/18/16