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Board Policies

Updated

Last Updated Date: 04/11/2023

Adoption Date: 06/22/2021

Revision History: 05/24/22 (reviewed), 4/11/23 (updated)

Internal control is the responsibility of all employees of the school district. The superintendent or designee, school business officials and board secretary shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board. Administrators shall be alert for any indication of fraud, financial impropriety, or irregularity within the administrator’s area of responsibility.

Any employee who suspects fraud, impropriety, or irregularity shall report their suspicions immediately to his/her immediate supervisor, and the superintendent or designee, and board president. The superintendent or designee and board president shall have primary responsibility for any necessary investigations and shall coordinate investigative efforts with the board’s legal counsel, auditing firm, and other internal or external departments and agencies, including law enforcement officials, as the superintendent or designee and board president may deem appropriate.

Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge.

In the event the concern or complaint involves the superintendent, the concern shall be brought to the attention of the board vice-president, and board president who shall be empowered to contact the board’s legal counsel, insurance agent, auditing firm, and any other agency to investigate the concern or complaint.

The superintendent, designee, or board president shall ensure the Auditor of State’s office is notified as required by law of any suspected embezzlement, theft or other financial irregularity pursuant to Iowa law. The superintendent and/or Board president, in coordination with the Auditor of State’s office, will determine whether to conduct a complete or partial audit. The superintendent or designee is authorized to order a complete forensic audit if, in the superintendent or designee’s judgment, such an audit would be useful and beneficial to the school district. In the event there is an investigation, records will be maintained for use in the investigation. Individuals found to have altered or destroyed records will be subject to disciplinary action, up to, and including termination.

Policy References:

Legal Reference:

American Competitiveness and Corporate Accountability Act of 2002, Pub. L. 
    No. 107-204.
Iowa Code §§ 11, 279.8.

Cross Reference:

401.12 Employee Use of Cell Phones
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