Fiscal Management Goals
        Fiscal Management Priority Objectives

Annual Budget and Appropriations Measure
        Budgeting System
        Fiscal Year
        Budget Deadlines and Schedules
        Budget Planning
        Determination of Budget Priorities
        Dissemination of Budget Recommendations
        Budget Hearings and Reviews
        Budget Adoption Procedures
                Budget Referenda
        Budget Appeals Procedures
        Budget Implementation
        Budget Modification Authority

Taxing and Borrowing Authority/Limitations

Funding Proposals and Applications

Revenues from Tax Sources
        Revenues from Local Tax Sources
        Revenues from State Tax Sources
        Revenues from Federal Tax Sources

Revenues from Nontax Sources
        Revenues from Investments
        Certification of Reading, Understanding and Acceptance
                Use of Surplus Funds
        Revenues from School-Owned Real Estate
        Grants from Private Sources
        Rental and Service Charges
        Gate Receipts and Admissions
                  Free Admissions
         Income from School Shop Sales and Services

Depository of Funds
         Authorized Signatures
         Check-Writing Services
         Electronic Signatures
         Voided Checks
Bonded Employees and Officers

Fiscal Accounting and Reporting
          Accounting System
          Types of Funds

          Financial Reports and Statements

Inventories (Fixed Assets)

           Purchasing Authority
           Petty Cash Accounts
           Bidding Requirements
           Local Purchasing
           Cooperative Purchasing
           Purchasing Procedures
           Purchasing Procedures
           Vendor Relations
                    Sales Calls and Demonstrations
           Debit/Purchase Cards/Credit Cards
           Debit/Purchasing Cards/Credit Cards

Payment Procedures

Payroll Procedures
           Payday Schedules
           Salary Deductions
           Salary Deductions
           Expense Reimbursements
           Expense Reimbursements
Fiscal Management (Returned Check Policy)

Meeting Expenses
Cellular Telephone Allowance
Cash In School Buildings

School Properties Disposal Procedure

*These topics are not currently covered by Board policy.

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File:  DA


The quantity and quality of learning programs are related to the funding provided and the effective, efficient management of those funds.  It follows that the District’s purposes can best be achieved through prudent fiscal management.

Due to resource limitations, there is sometimes a temptation to operate so that fiscal concerns overshadow the educational program.  Recognizing this, it is essential that the Board take specific action to make certain that education remains central and that fiscal management contributes to the educational program.  This concept is incorporated into Board operations and into all aspects of District management and operation.

As trustees of the community’s investment in the facilities, materials and operational funds, the Board has a fiduciary responsibility to ensure that the investment is protected and used wisely.  Competent personnel and efficient procedures are essential for sound management of fiscal affairs.  The Board expects that the Superintendent and the Treasurer keep it informed through reports, both oral and written, of the fiscal management of the District.

With the assistance of the Treasurer and other designated personnel, the Superintendent is expected to develop an efficient and effective procedure for fiscal accounting, purchasing and the protection of plant, grounds, materials and equipment through prudent and economical operation, maintenance and insurance.

The Board seeks to achieve the following goals:

    1.    to engage in thorough advance planning, with staff and community involvement,
           in order to develop budgets and to guide expenditures to achieve the greatest
           educational returns for the dollars expended;

    2.    to establish levels of funding which provide high quality education for the
           District’s students;

    3.    to use the best available techniques for budget development and management;

    4.    to provide timely and appropriate information to all staff with fiscal management
           responsibilities and

    5.    to establish effective procedures for accounting, reporting, business,
           purchasing and delivery, payroll, payment of vendors and contractors and all
           other areas of fiscal management.

[Adoption date:  October 21, 2004]

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File:  DB/DBK


The purpose of the annual budget is to identify adequate financial resources for the education program and to provide a basis for accountability in fiscal management.  The District budget is also the legal basis for the establishment of tax rates.

Public school budgeting is regulated and controlled by Ohio law and requirements of the Board.  A budget is required for every fund that a district uses in its yearly operation.

The Treasurer, Superintendent and their staffs are responsible for the preparation of the annual budget and presentation of the budget to the Board for adoption.

As permitted by law, at the start of the fiscal year, the Board may pass a temporary appropriations measure to provide for meeting the ordinary expenses of the District until such time as the Board approves the annual appropriations resolution for the year, which is not later than October 1.  If by October 1 the county budget commission has not certified all amended certificates of estimated resources to the Board (or submitted a certification that no amended certificates are necessary), the Board can delay action on the annual appropriation measure until such time as the certificates are received.

The Treasurer files both the temporary and final appropriations measures at the proper times with the office of the County Auditor.

The Superintendent/designee notifies each school administrator and/or department head of the allocations approved for expenditure.

Budget Modification
Appropriation modification between the legal level of control reflected in the Board-approved appropriation resolutions within each major fund and any transfers and/or advances permitted by law from major fund to major fund require Board approval.

Transfers Among Categories
During the final quarter of the fiscal year, appropriations categories are examined, and the year-end status of each is estimated.  Before the close of the fiscal year, the Board authorizes the Treasurer to transfer monies from those categories in which a surplus is anticipated into those in which a deficit is anticipated as permitted by State or Federal statutes.

Transfers among funds as permitted by statutes require Board action and may require approval from the Court of Common Pleas and the Tax Commissioner.

It is the responsibility of the Superintendent and the Treasurer to examine the appropriations categories and make the necessary recommendations to the Board.

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File:  DB/DBK

LEGAL REFS.:     ORC    9.34
                                             5705.14; 5705.15; 5705.16; 5705.28; 5705.29; 5705.35-5705.412

[Adoption date:  October 21, 2004]

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File:  DBD


Budget planning is an integral part of program planning so that the annual operating budget may effectively express and implement all programs and activities of the District.  Budget planning is a year-round process involving broad participation by administrators, teachers and other personnel throughout the District.

The Superintendent and Treasurer are responsible for preparing financial forecasts for at least four years beyond the current fiscal year.

The budget reflects the District’s goals, objectives and programs.  Any changes or alterations in programs are approved by vote of the Board.

If required by the County Auditor, the tax budget is prepared and adopted by January 15 of each year and covers the period from July 1 to June 30 of the succeeding year.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    5705.01; 5705.28-5705.32; 5705.35; 5705.36; 5705.37; 5705.39; 5705.391

CROSS REFS.:    AE, School District Goals and Objectives
                                BCF, Advisory Committees to the Board

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File:  DBH


If, as a result of the public hearing, it should be determined that certain changes in the tax budget are necessary, these changes will be made before the tax budget is adopted.  The adoption of the tax budget by the Board takes place on or before January 15 and is by roll-call vote.

Following the public hearing and approval of the budget by the Board, the budget is submitted to the county budget commission for review and approval.

It is the responsibility of the Superintendent, members of his/her staff and the Treasurer, if necessary, to attend the hearing of the county budget commission to review the budget and answer any pertinent questions.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    5705.28; 5705.30

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File:  DD


The Board considers whether to apply for any state or federal grants for which it is eligible.  The Superintendent/designee evaluates federally funded programs and state grants, including their possible benefits to the students in the District, and apprises the Board of the worth of each and makes recommendations accordingly.

The District participates to its limit of eligibility in the use of funds provided by the state for the educational benefit of its students.

[Adoption date:  October 21, 2004]

LEGAL REF.:    ORC    3313.20

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File:  DE


In an attempt to provide sufficient financial resources, the Board:

    1.    requests that voters approve adequate local funds for the operation of the
           District and determines the amount of the individual levies at the time of the
           initial request, or at the time of a request for renewal or replacement, to yield
           sufficient revenue for the operating expenses of the District;

    2.    accepts available state funds to which the District is entitled by law or through
            regulations of the State Board of Education and

    3.    accepts federal funds which are available, provided that there is a specific need
           for them and that the required matching funds are available.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    Ohio Const. Art. XII, Section 2
                               ORC    3301.07
                                            Chapters 5701; 5705; 5727

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File: DECA


The Board accepts federal funds, which are available, provided that there is a specific need for them and that the required matching funds are available. The Board intends to administer federal grant awards efficiently, effectively and in compliance with all requirements imposed by law, the awarding agency and the Ohio Department of Education (ODE) or other applicable pass-through entity.

The Board directs the Treasurer to develop, monitor, and enforce effective financial management systems and other internal controls over federal awards that provide reasonable assurances that the District is managing the awards in compliance with all requirements for federal grants and awards. Systems and controls must meet all requirements of Federal law and regulation, including the Uniform Guidance issued by the U.S. Office of Budget and Management and any applicable state requirements, and shall be based on best practices.

All individuals responsible for the administration of a federal grant or award shall be provided sufficient training to carry out their duties in accordance with all applicable requirements for the federal grant or award.

The financial management systems and internal controls must provide for:

1. identification of all federal funds received and expended and their program source;

2. accurate, current, and complete disclosure of financial data in accordance with federal requirements;

3. records sufficient to track the receipt and use of funds;

4. effective control and accountability over assets to assure they are used only for authorized purposes and

5. comparison of expenditures against budget.

In addition, written procedures must be established for cash management and for determining the allowability of costs, as required by the Uniform Guidance.

At a minimum, the financial management systems and internal controls will address the following areas:

1. Allowability

Costs charged by the school system to a federal grant must be allowed under the individual program and be in accordance with the cost principles established in the Uniform Guidance, including how charges made to the grant for personnel are to be determined. Costs will be charged to a federal grant only when the cost is:

A. reasonable and necessary for the program;

B. in compliance with applicable laws, regulations, and grant terms;

C. allocable to the grant;

D. adequately documented and

E. consistent with District policies and procedures that apply to both federally-funded and non-federally funded activities.

Internal controls will be sufficient to provide reasonable assurance that charges to federal awards for personnel expenses are accurate, allowable, and properly allocated and documented. Controls will include time and effort reporting in accordance with Uniform Guidance and the requirements of ODE or other applicable pass-through-entity.

2. Cash Management and Fund Control

Payment methods must be established in writing that minimize the time elapsed between the draw-down of federal funds and the disbursement of those funds. Standards for funds control and accountability must be met as required by the Uniform Guidance for advance payments and in accordance with the requirements of ODE or other applicable pass-through-entity.

3. Procurement

All purchases for property and services made using federal funds must be conducted in accordance with all applicable Federal, State and local laws and regulations, the Uniform Guidance, and the District’s written policies and procedures.

The District avoids situations that unnecessarily restrict competition and avoids acquisition of unnecessary or duplicative items. Individuals or organizations that develop or draft specifications, requirements, statements of work, and/or invitations for bids, requests for proposals, or invitations to negotiate, are excluded from competing for such purchases.

Contracts are awarded only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration is given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. No contract is awarded to a contractor who is suspended or debarred from eligibility for participation in federal assistance programs or activities.

Purchasing records are sufficiently maintained to detail the history of all procurements and must include at least the rationale for the method of procurement, selection of contract type, and contractor selection or rejection; the basis for the contract price; and verification that the contractor is not suspended or debarred.

4. Conflict of Interest and Mandatory Disclosures

The District complies with the requirements of State law and the Uniform Guidance for conflicts of interest and mandatory disclosures for all procurements with federal funds.

Each employee, board member, or agent of the school system who is engaged in the selection, award, or administration of a contract supported by a federal grant or award and who has a potential conflict of interest must disclose that conflict in writing to the Treasurer. The Treasurer discloses in writing any potential conflict of interest to ODE or other applicable pass-through-entity.

A conflict of interest would arise when the covered individual, any member of his/her immediate family, his/her partner, or an organization, which employs or is about to employ any of those parties has a financial or other interest in or receives a tangible personal benefit from a firm considered for a contract. A covered individual who is required to disclose a conflict will not participate in the selection, award, or administration of a contract supported by a federal grant or award.

Covered individuals will not solicit or accept any gratuities, favors, or items from a contractor or a party to a subcontractor for a federal grant or award. Violations of this rule are subject to disciplinary action.

The Treasurer discloses in writing to ODE or other applicable pass-through-entity in a timely manner all violations of federal criminal law involving fraud, bribery, or gratuities potentially effecting any federal award. The Treasurer fully addresses any such violations promptly and notifies the Board accordingly.

5. Equipment and Supplies Purchased with Federal Funds

Equipment and supplies acquired with federal funds will be used, managed, and disposed of in accordance with applicable state and federal requirements. Property records and inventory systems shall be sufficiently maintained to account for and track equipment that has been acquired with federal funds.

6. Accountability and Certifications

All fiscal transactions must be approved by the Treasurer/designee who can attest that the expenditure is allowable and approved under the federal program. The Treasurer submits all required certifications.

7. Monitoring and Reporting Performance

The Treasurer will establish sufficient oversight of the operations of federally supported activities to assure compliance with applicable federal requirements and to ensure that program objectives established by the awarding agency are being achieved. The District will submits all reports as required by federal or state authorities.

[Adoption date: June 29, 2017]

117.101; 117.43
3313.33; 3313.46
5705.39; 5705.41; 5705.412
2 C.F.R. Part 200

CROSS REFS.: BBFA, Board Member Conflict of Interest
BCC, Qualifications and Duties of the Treasurer
DI, Fiscal Accounting and Reporting
DID, Inventories
DJ, Purchasing
DJC, Bidding Requirements
DJF, Purchasing Procedures
DK, Payment Procedures
EF/EFB, Food Services Management/Free and Reduced-Price Food Services
GBCA, Staff Conflict of Interest
IGBJ, Title I Programs

File:  DFA



The Board directs that the investing authority of the District resides with its Treasurer.  This policy is designed to cover all monies under the control of the Board.

Objectives and Guidelines

The following investment objectives are applied in the management of the District’s funds:

       1.     Liquidity:  The investment portfolio remains sufficiently liquid to enable the Treasurer to meet reasonably anticipated operating requirements.

       2.     Safety:  Investments are undertaken in a manner consistent with State law, which seeks to ensure the preservation of public funds.

       3.     Income:  The Treasurer strives to achieve a fair and safe rate of return on the investment portfolio over the course of budgetary and economic
               cycles, taking into account State law, safety considerations and cash flow requirements.

       4.     Diversification:  The investment portfolio should be diversified in order to avoid incurring potential losses regarding individual securities that may not
               be held to maturity, whether by erosion of market value or change in market conditions.

       5.     Prudence:  Investments are made with judgment and care – under circumstances then prevailing – which persons of prudence, discretion and
               intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital
               as well as the probable income to be derived.

       6.     Bank Accounts:  Relationships with banks are managed in order to secure adequate services while minimizing costs.  Deposits should be
               concentrated in single accounts except where audit control considerations dictate otherwise.

Authorized Financial Institutions and Dealers

U.S. Treasury and agency securities purchased outright are made only through a member of the National Association of Securities Dealers, through a bank, savings bank or savings and loan association regulated by the Superintendent of Financial Institutions or through an institution regulated by the Comptroller of the Currency, Federal Deposit Insurance Corporation or board of governors of the Federal Reserve System.

       1.     Repurchase agreements are transacted through banks and/or eligible dealers consistent with State law.

       2.     Certificates of deposit are transacted through commercial banks or savings and loans with FDIC coverage, and qualify as eligible financial
               institutions under State law.


To the extent possible, the Treasurer attempts to match the District’s investments with anticipated cash flow requirements.  Unless matched to a specific cash flow requirement, the Treasurer will not directly invest in securities maturing more than five years from the date of purchase.


Investments in derivatives are strictly prohibited.  A derivative means a financial instrument or contract or obligation whose value or return is based upon or linked to another asset or index, or both, separate from the financial instrument, contract or obligation itself.  Additionally, any security, obligation, trust account or instrument that is created from an obligation of a federal agency or instrumentality or is created from both is considered a derivative instrument.

Allowable Investments

The Treasurer may invest in any instrument or security authorized in State law as amended. 

A copy of the appropriate section of the Ohio Revised Code is kept with this policy.


All deposits are collateralized pursuant to State law.


The Treasurer reports and maintains records of all investments and deposits.

All brokers, dealers and financial institutions initiating transactions with the investment authority by giving advice or executing transactions initiated by the investment authority must acknowledge their agreement to abide by the investment policy’s content.

Internal Controls

The investing authority establishes a system of internal controls, which are documented in writing.  The internal controls are reviewed periodically by an independent auditor.  The controls are designed to prevent loss of public funds due to fraud, employee error and imprudent actions by employees and officers of the District.

[Adoption date:  October 21, 2004]

[Revision date: October 16, 2014 ]

LEGAL REFS.:  Intergovernmental Cooperation Act

                            ORC  135.01 through 135.21



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File:  DFA-E


The undersigned,______________________________________, hereby certifies that it has read, understands and will accept and abide by this Investment Policy and the relevant provisions of the Ohio Revised Code in its dealings with the District, that binding arbitration provisions are not permitted and any nonbinding arbitration provisions must be expressly approved by the Board, and that the officer executing this certification is authorized to do so on behalf of the undersigned.


                                            By:  __________________________________________

                                           Title: __________________________________________

                                                                                  Date:______________, 20____

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File:  DGC


The Board approves the CFO/Treasurer’s use of mechanical and/or electronic signatures including but not limited to signature plates and facsimile signatures for the purposes of both district issued warrants, purchase orders and/or certifications.

Uses of a signature stamp for the CFO/Treasurer for district issued warrants, purchase order and/or certifications is prohibited under this policy.

[Adoption Date:    March 17, 2005]

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File: DGD


The Board recognizes that carrying outstanding vendor and/or payroll checks in the district’s financial systems for an extended period of time creates an undue burden on financial reporting. In an effort to improve the efficiency and effectiveness of the district’s fiscal operations, the district shall establish the following procedures for the handling of outdated outstanding checks:

•    Checks older than 12 months will be considered for voiding
•    All checks shall be clearly marked “Void after 90 days”, thus stop payment
      procedures and incurring the corresponding bank fees fee is unnecessary
•    Checks will be voided in the accounting system and receipted into the fund from
     which the expense was incurred
•    A detailed list of all checks voided in this manner will be maintained
•    Presentation to the district of any check voided under this policy shall be
      researched through the detailed records of voided checks.  If the check is deemed
      to by appropriate, re-issuance by the fiscal office staff will be performed and
      recorded in the district’s financial systems.

[Adoption Date:    March 17, 2005]

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File:  DH


At the time of appointment or re-appointment of the Treasurer, the Board authorizes the Treasurer to execute a bond in an amount determined and approved by the Board.  The bond must be deposited with the Board President and a copy certified by him/her must be filed with the County Auditor.  The premium is paid by the Board.

The Superintendent, Board President and employees who handle school funds are included, at Board expense, in a position schedule bond.  Position schedule bonds pertain to a specific position, not to an individual.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    3.06
                                            3313.25; 3313.83

CROSS REF.:    DM, Cash in School Buildings

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File:  DI


The District’s accounting system is in conformance with the Uniform School Accounting System as prescribed by the Auditor of State for the use of school districts, federal funds also are accounted for in conformance with the Uniform Guidance issued by the U.S. Office of Budget and Management and any applicable state requirements. The Treasurer is responsible for receiving and properly accounting for all funds of the District.

The financial records must be adequate to:

1. guide the making or deferring of purchases, the expansion or curtailing of programs and the controlling of expenses;

2. ensure that current data are immediately available and in such form that routine summaries can be readily made;

3. serve as a guide to budget estimates for future years and to hold expenditures to the amounts appropriated and

4. show that those in charge have handled funds within limitations established by law and in accordance with Board policy.

The Board receives monthly financial statements from the Treasurer, which show receipts, disbursements, appropriations, encumbrances and balances. The Treasurer makes all other financial reports required by law or by state or federal agencies and submits them to the proper authorities.

The Treasurer provides the Board with any other financial management reports that the Board determines necessary.

Financial records are permanent. The supporting documents may be destroyed only in compliance with the provisions of State law and in compliance with specifications of the District’s records commission, the Auditor of State and the Ohio Historical Society.

[Adoption date: October 21, 2004]
[Revised date: June 29, 2017]

LEGAL REFS.: ORC 117.101; 117.38; 117.43
149.01 through 149.43
3313.29; 3313.32
Chapter 1347
Chapter 5705
2 C.F.R. Part 200
CROSS REFS.: DECA, Administration of Federal Grant Funds
EHA, Data and Records Retention

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File:  DIB


Textbook and Instructional Materials Fund

The Board maintains a Textbook and Instructional Materials Fund.  The fund is accounted for within the District’s General Fund and Permanent Improvement Fund, using a reasonable accounting method implemented under the Auditor of State’s guidelines as they are currently enacted.  The requirement may be less than 3% for a particular fiscal year.

This fund is used for textbooks, instructional software, materials, supplies and equipment.  Any money in the fund that is not used in a fiscal year is brought forward to the next fiscal year.  The amount brought forward is not intended to meet the set-aside requirement for the current fiscal year.

The percentage of revenues on deposit, as well as the definition of what constitutes textbooks and instructional materials, is subject to applicable rules to be jointly adopted by the State Auditor and the Superintendent of Public Instruction.

The fund may be used for other purposes if both of the following steps occur during a fiscal year. 

    1.    All of the following individuals must certify, in writing, that the District has
           sufficient textbooks, instructional software, materials, supplies and equipment to
           ensure a thorough and efficient education within the District.

            A.    the Superintendent

            B.    a person designated by vote of the business advisory council (in districts
                    where required)

           C.    the president of the teacher's union (or designee), if applicable

    2.    The entire Board must unanimously adopt a resolution stating that the District
            has sufficient textbooks and instructional software, materials, supplies and
            equipment to ensure a thorough and efficient education within the District.

Capital and Maintenance Fund

The Capital and Maintenance Fund consists of 3% of all revenues received that would otherwise have been deposited in the General Fund, except that money received from a permanent improvement levy may be used to meet this requirement.  Money in this fund may only be used as provided by Ohio law.  The fund is implemented under the Auditor of State’s guidelines as they are currently enacted; therefore, the requirement may be less for a particular fiscal year.

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File:  DIB

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC 3315.17; 3315.18

CROSS REFS.:    BHD, Board Member Compensation and Expenses
                                DBD, Budget Planning
                                HA, Negotiations
                                IGDJ, Interscholastic Athletics
                                IIAA, Textbook Selection and Adoption

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File:  DID

(Fixed Assets)

The Board, as steward of this District’s property, recognizes that efficient management and full replacement upon loss requires accurate inventory and properly maintained property records.

The District conducts a complete inventory every five years, by physical count, of all District-owned equipment and supplies.  For purposes of this policy, “equipment” means a unit of furniture or furnishings, an instrument, a machine, an apparatus or articles that retain shape and appearance with use, is nonexpendable and does not lose its identity when incorporated into a more complex unit.  For purpose of items purchased with federal funds, equipment is defined as tangible, nonexpendable personal property having a useful life of more than one year with an acquisition cost of $5,000 or more per unit.

This District maintains a fixed asset accounting system.  The fixed asset system maintains sufficient information to permit:

  1. preparation of year-end financial statements in accordance with generally accepted accounting principles;
  1. adequate insurance coverage and
  1. control and accountability.

Each building and additions to buildings are identified by location or name and are described in detail (e.g., size, number of floors, square footage, type of construction, etc.) with the value shown for all individual structures.

Fixed equipment is inventoried by building, floor and room name or number; each item is to be listed individually.  (Leased equipment that the District will eventually own must be inventoried.)

Movable equipment is inventoried by building, floor and room name or number; each item is to be listed individually.  Any item that has a model number or serial number has that number noted in the description for full identification.  All items assigned to a building are the building administrator’s responsibility.

All equipment purchased, after the initial inventory, as capital outlay or replacement with a cost of $1,000 or more and with an estimated useful life of five years or more is tagged and made part of the equipment inventory.  For fixed asset reporting purposes, all equipment in excess of $1,500 is used.  Property records and inventory systems are sufficiently maintained to account for and track equipment acquired with federal funds.

A listing of all equipment is maintained for each building and department.  This listing is updated annually by the close of the school year, or not later than the second Friday in June of each year.  This updated listing is then submitted to the Treasurer’s office for audit purposes.

A physical inventory of supplies is taken at the building level at the close of the school year, or not later than the second Friday in June of each year.  This updated listing is then submitted to the Treasurer’s office for audit purposes.

The Treasurer shall be assisted by principals, directors, supervisors and professional and support staffs in the performance of this function.

[Adoption date: October 21, 2004]

[Revised date: June 28, 2012]

[Revised date: June 29, 2017]

LEGAL REFS.:  ORC  117.38

                                       3313.20; 3313.41

                                       2 C.F.R. Part 200

CROSS REF.:     DECA, Administration of Federal Grant Funds

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File:  DIE


In accordance with state statutes, all District financial records are subject to audit by the Bureau of Inspection and Supervision of Public Offices of the State Auditor’s office.  The Board has the right to request an independent audit with the approval of the State Auditor’s office.

A copy of the Auditor’s report is placed on file in the State Auditor’s office; another copy is submitted to the Board.  The Board makes the audit report available for public inspection.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    117.10; 117.11; 117.12; 117.26; 117.27; 117.28

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File:  DJ


The function of purchasing is to serve the educational program by providing the necessary supplies, equipment and services.  The Board’s authority for the purchase of materials, equipment, supplies and services is extended to the District administration through its adoption of the annual appropriations resolution.

The Board declares its intention to purchase competitively without prejudice and to seek maximum educational value for every dollar expended.  The purchase of items and services found on lists from the appropriations resolution requires no further Board approval, except in those instances in which, by law or Board policy, the purchases or services must be put to bid.

The Board authorizes "open" purchase orders to be issued for generic supplies for up to three months and up to the $5,000 limit.  Open purchase orders will not extend beyond the current fiscal year.

An open purchase order for a specific permitted purpose and in an amount not to exceed $5,000 or the line-item appropriation and fund, whichever is less, is authorized to the extent permitted by law.  The permitted purpose list may include payment for accountants, architects, attorneys, construction project managers, consultants, engineers, fuel oil, gasoline, food items and utilities.  The specific purpose purchase order may not extend beyond the current fiscal year.

The acquisition of equipment is centralized in the business office, which functions under the supervision of the Superintendent/designee through whose office all purchasing transactions are conducted.

The Board assigns the Superintendent/designee the responsibility for the quality and quantity of purchases made.  The primary guidelines governing this responsibility are to ensure that all purchases do not exceed appropriations and that they are consistent with the approved educational goals and programs of the District.

The Board authorizes the Superintendent/designee to approve charge orders in the amounts not to exceed $5,000 for additional work not contemplated in the original contract of an approved project.

[Adoption date:  October 21, 2004]
LEGAL REFS.:    ORC    3313.171; 3313.172; 3313.18; 3313.29; 3313.31; 3313.33; 3313.37;
                                           5705.38; 5705.40; 5705.41; 5705.412
                                           Ohio Const. VIII, Section 2e

CROSS REFS.:    DJC, Bidding Requirements
                                DJF, Purchasing Procedures
                                DK, Payment Procedures

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File:  DJB


The Board directs the Treasurer to create petty cash accounts allowing certain administrators to make purchases within the District.  The Treasurer designates who can use the accounts, the amount of money that may be placed in the accounts as well as the procedures and requirements for replenishing the accounts. 

Petty cash access is limited to only those individuals who have a job-related need to use this payment method.  Any person using petty cash must keep a written log which is to be turned in each day.

Annually, the Treasurer establishes the amount of money to be placed in the accounts.  The Treasurer’s approval is needed to replenish the accounts.  No purchases over $15 may be made from the accounts.

Any administrator who ignores procedure and allows anyone else access to petty cash, or who does not take prudent measures to ensure that proper security is maintained, may be held personally liable for losses.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    9.38

CROSS REF.:    DM, Cash in School Buildings

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File:  DJC


Contracts for construction or demolition of buildings or for any improvements or repairs which exceed $25,000 are let only after bids are solicited and received in compliance with law.  However, if the Board enters into a shared savings contract for energy conservation measures, competitive bidding is not required.  The Board may also enter into an installment payment contract for the purchase and installation of energy conservation measures and competitive bidding does not need to be utilized if two-thirds of the entire Board adopts a resolution stating that competitive bidding does not apply to the project.

If feasible, all purchases over $5,000 but under $25,000 will be based on price quotations submitted by at least three vendors.  These quotations are treated confidentially until the deadline for filing is past; thereafter, they are public information.

The director of school services/business affairs assembles the proper specifications and makes the necessary arrangements for public bidding on items costing over $25,000.  The Treasurer receives the bids and records them.  The director of school services/business affairs makes his/her recommendations to the Superintendent who in turn makes a recommendation to the Board; each competitively bid contract is awarded to the lowest responsive and responsible bidder in accordance with the Ohio Revised Code.  Upon approval of the Board, he/she processes purchase orders to those bidders awarded contracts and notifies the other bidders of the results of the bidding.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    153.50 through 153.56
                                            3313.372; 33313.373; 3313.46

CROSS REFS.:    DJ, Purchasing
                                DJF, Purchasing Procedures
                                ECF, Energy Conservation
                                FA, Facilities Development Goals
                                FEF, Construction Contracts Bidding and Awards

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File:  DJF


Monies under the jurisdiction of the Board may not be expended except upon a warrant drawn against a specific appropriation and against a specific fund. Therefore, no contract or purchase order for the expenditure of money will be made unless there is attached to it a certificate of the Treasurer certifying that the amount required to meet the contract or purchase order has been appropriated and is in the treasury, or is in the process of collection, and is free from previous encumbrance.

Any contract or purchase order issued without such a certificate attached is void, except as the law allows later issuance within 30 days of the certificate and except that, if the amount involved is less than $3,000, the Treasurer may authorize it to be paid without the ratification or affirmation of the Board. Under certain conditions, the law also allows the Treasurer to issue blanket certification, subject to limitations of time and amount as set by law.

Purchasing procedures are designed to ensure the best possible price for the desired products and services. Procedures for purchasing are developed to require that all purchases are made on properly approved purchase orders and that, for items not put up for bid, price quotations are solicited.

Special arrangements may be made for ordering perishable and emergency supplies.

All purchases for property and services made using federal funds are conducted in accordance with all applicable Federal, State and local laws and regulations, the Uniform Guidance, and the District’s written policies and procedures.

[Adoption date: October 21, 2004]
[Revised date: June 29, 2017]

LEGAL REFS.: ORC 3313.46
5705.41(D)(1); 5705.412; 5705.44
2 C.F.R. Part 200

CROSS REFS.: DECA, Administration of Federal Grant Funds
DJ, Purchasing
DJC, Bidding Requirements

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File:  DJF-R



1. The Board designates the Superintendent as the purchasing agent.

2. No person may commit the District to a purchase without the appropriate certificate of the availability of funds.

3. The materials, equipment, supplies and/or services to be purchased are of the quality required to serve the function in a satisfactory manner, as determined by the requisitioner and the Superintendent.

4. It is the responsibility of the requisitioner to provide an adequate description of the item(s) purchased so that the purchasing agent may be able to prepare the specifications and to procure most expeditiously and economically the desired commodity and/or service. A source of supply should be included on requisitions for specialty or unusual items.

5. No requisitioner shall knowingly restrict competition or otherwise preclude the most economical purchase of the required items.

6. When a low bidder proposes an alternate as equal to that specified, it is the responsibility of the Treasurer to determine whether the proposed substitution is, in fact, an equal. Such decision is based on his/her evaluation and that of the requisitioner. In the case of disagreement between the requisitioner and the Treasurer, either party may refer the matter to the Superintendent.


1. The District establishes a standardized requisition procedure to allow authorized representatives to submit requests for the purchase of materials and supplies.

2. The following are designated as “requisitioner”; that is, they are authorized to issue requisitions against stipulated segments of budgetary appropriations: the Superintendent, administrative assistants, directors, supervisors and building principals. Each requisitioner is responsible for limiting his/her requisitions to the appropriate amounts.

3. Only District-approved methods or forms are used for requisitioning.

4. A requisition, to be considered appropriate for processing, meets the following

A. contains adequate information and

B. is approved by and bears the signature of an authorized requisitioner.

5. All approved requisitions are submitted to the Treasurer.

6. After a purchase order has been issued by the Treasurer’s office, the number of the purchase order is recorded on the requisition.

7. After processing, the original copy of the requisition is filed in the office of the Treasurer.

Purchase Orders

1. Purchase orders are prepared by the appropriate person and at a minimum include the following essentials:

A. a specification that adequately describes to the supplier the characteristics and the quality standards of the item required;

B. a firm, quoted, net-delivered price, whenever possible (unit prices are shown);

C. clear delivery instructions, including place and time;

D. appropriate account code number or appropriation code and

E. the Treasurer’s certificate of available revenue and appropriation.

2. Purchase orders use an identifiable tracking system established by the District and contain the appropriate number of copies to meet District needs.

3. Verbal confirmation orders subject to subsequent confirmation by a written purchase order may be issued only in cases in which a bona fide emergency situation exists that can be handled only by this procedure:

A. whenever possible, a purchase order number should be given to the supplier and

B. a confirming requisition is issued immediately, marked “confirmation” indicating the purchase order number, if one was given.

[Approval date: October 21, 2004]
[Revised date: June 29, 2017]

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File:  DJH



The Board recognizes there are times when the District must make purchases with a commercial purchasing card.  For this reason, the District may enter into commercial purchasing card agreements approved by the Superintendent and Treasurer, in the name of the District, for use in making District purchases with a bank commercial purchasing card.  The Superintendent and Treasurer shall authorize all users of the commercial purchasing card.  The Treasurer notifies the bank of all user authorizations and, as appropriate, change or removal of user authorization.

The use of a commercial purchasing card continues to require a purchase order written prior to the use of the commercial purchasing card in all circumstances.  The District does not permit personal purchases on commercial purchasing cards.  Payment requests from cardholder employees require original invoices and/or receipts to be presented to the Treasurer’s office within three business days of the purchase, or in the case of purchases made during travel, within two days of the employee’s return.  The employee reimburses the District by check, United States currency or compensation deduction for any purchases that are not verified by the timely submission of receipts.  For any disallowed commercial purchasing card purchases not repaid by the employee, the District has a prior lien against and a right to withhold any and all funds payable or to become payable to that cardholder employee up to the amount of the disallowed charges and interest at the same rate as charged to the District.

In addition, an employee given authorization for commercial purchasing card use is held personally liable for the proper use and safekeeping of the commercial purchasing card.  All approved employees must immediately surrender the commercial purchasing card upon the request of the Superintendent and/or Treasurer.

The Treasurer develops administrative guidelines for the use of the District’s commercial purchasing card.

[Adoption date:  October 21, 2004]
[Revision date:  October 18, 2012]

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File:  DJH-R


For the purpose of facilitating the business of the District and reducing processing expenses, the Board permits authorized individuals employed, elected or appointed to the following administrative positions or designated staff members to carry and utilize the District’s commercial purchasing cards.  In order for the Treasurer’s office to properly encumber funds, authorized individuals shall notify the Treasurer’s office regarding anticipated level of card expenses for the upcoming month.  The Treasurer’s office shall complete a monthly purchase order, payable to the bank issuing the District commercial purchasing card.  The amount of the purchase order should reflect the estimated expenditures the District anticipates making using the District commercial purchasing card.
Authorized personnel:  Board members, the Superintendent, the Treasurer, directors, principals and/or other administrative staff authorized by the Superintendent and/or Treasurer.  In addition to establishing authorized users, the Treasurer and Superintendent shall establish purchasing limits on each individual card.  The limits for each card will not necessarily be the same.  These limits may include transactions, daily, weekly and/or monthly expenditure limits based upon the reasonable needs of the District as pertaining to the role of the individual cardholders in the District as well as the need to maintain an adequate system of internal control over District resources.  These limits will be reviewed and changed on an as-needed basis.
A list of all authorized users and the established expenditure limits shall be maintained in the Treasurer’s office.
Commercial purchasing cards may be used for the following purposes:
1. The cardholder’s school business travel, meeting, lodging and meals for an out of District meeting or seminar, subject to the reimbursement limits established by Board policy.
2. District business travel, meeting, lodging and meals of District employees traveling with the administrator (provided a professional leave and travel expense form has been completed and approved prior to the meeting or conference when required) subject to the reimbursements limits set by Board policy.
3. The meals of individuals in attendance at breakfast, lunch, or dinner meetings of the Superintendent or Treasurer, when the purpose of the meeting is to discuss school business matters.  Gratuities are only permissible when card use is for group purchase when a tip is automatically added to bill.
4. Purchases from vendors that require a commercial purchasing card as form of payment.  The use of the District’s commercial purchasing card over the Internet must be safeguarded at all times.  All vendors must be pre-approved for use and must show sufficient proof of being a legitimate business entity.
5. All purchases over the Internet.  
6. Sales tax (if it is not possible to use a tax-exempt form).  Employees using commercial purchasing card should take along the appropriate tax exemption form so that tax is not charged.
7. All small routine District purchases, thus eliminating the widespread and costly use of individual purchase orders in amounts less than $100.
8. NOTE:  Employee use of a commercial purchasing card for travel expenses shall not be paid for per-diem allowance reimbursement (as stated in Board policy and administrative procedures) in excess of actual charges incurred.  However, all incurred travel expenses paid through a commercial purchasing card shall be subject to the per-diem limitations stated in Board policy and administrative procedures.
Within three business days of the use of a District commercial purchasing card, or in the case of purchases made during travel, within two days upon the employee’s return, authorized employees shall submit all original invoices and original commercial purchasing card charge receipts, including signature and account code to be charged, to the Treasurer’s office.  Commercial purchasing card statements will not suffice as invoices.  Commercial purchasing card statements will be mailed directly to the Treasurer’s office.  Any late fees and/or related finance charges assessed to the District due to an authorized user failing to submit invoices and commercial purchasing card receipts on a timely basis will be the responsibility of the cardholder employee.  Receipts for meals must include the names of all individuals for whom meals were provided, the purpose of the meeting and substance of the items discussed.
The use of the District’s commercial purchasing card for the following items are prohibited:
1. The purchase of personal goods or service for an administrator and administrator’s spouse, children or anyone employed or not employed by the District and attending a District business function.
2. Payment of any fines, penalties or personal liabilities incurred by the administrator or anyone else.
3. Alcoholic beverages or tobacco.
4. Fuel for use in a personal vehicle.
5. Entertainment expenses, including pay per view movie charges.
6. Cash advances.
NOTE:  This list is not all-inclusive.
The use of a District’s commercial purchasing card for personal expenses, such as meals, lodging and travel, of an employee’s spouse, children, or anyone not employed by the District and attending a District business function is not permitted.  Persons using a District’s commercial purchasing card for personal, non-authorized purposes, or undocumented expenditures shall be held personally responsible for those expenditures.  Abuse of the commercial purchasing card is subject to disciplinary procedures, including termination.
The use of a District commercial purchasing card does not supersede the required completion and approval of a professional leave and related travel forms when applicable.  These administrative procedures also dictate the reimbursement procedures of the District.
The Superintendent or Treasurer can revoke an employee’s commercial purchasing card privileges at any time.  Supervisor requests for revocation of an employee’s commercial purchasing card privileges shall be made in writing to the Superintendent and/or Treasurer.
I have read and understood the Miamisburg City School District’s Commercial purchasing card policy. I authorize payroll deduction’s by the Treasurer in the event that I do not reimburse the District in accordance with the policies and procedures contained herein.
Employee Signature ______________________________________  Date __________________________________
[Approval date:  October 21, 2004]
[Revision date: February 16, 2006]
[Revision date:  October 18, 2012]

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File:  DK


All claims for payment from District funds are processed by the Treasurer.  Payment is authorized against invoices and supporting documents verifying receipt, supported by approved purchase orders or in accordance with salaries and salary schedules approved by the Board.

As an operating procedure, the Board has adopted an annual resolution authorizing payment by the Treasurer for debts or claims. 

The Treasurer is responsible for ensuring that appropriate allocations are observed and that total expenditures do not exceed the amounts appropriated for all items.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    3313.18
                                           5705.38 through 5705.412

CROSS REFS.:    DJ, Purchasing
                                DLB, Salary Deductions

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File:  DLB


Except for deductions for absence not covered by paid leave or those required by law, salary deductions are allowed only upon authorization by the employee and approval by the Board.

The following deductions are required:
    1.    federal, state and local income tax;
    2.    employee’s share of retirement contribution according to current rate as set by
    3.    unexcused or excused absence not covered by paid leave;
    4.    Medicare deduction in compliance with Federal law and
    5.    required garnishments.

If requested by employees, the Board will implement payroll deductions for the approved deferred compensation programs.  Other deductions are in accordance with Negotiated Agreements and/or Board policy.

The District may limit the right of an individual employee to designate the agent, broker or company to write tax-sheltered annuities by requiring designation by at least five employees.

When a teacher is absent from duty and there is no leave applicable, the absence is unauthorized.  The salary deduction for each day of unauthorized absence is based on the current annual salary divided by the number of teacher workdays in the official school calendar as adopted by the Board.  In no case will only the salary of the substitute be deducted or a teacher be allowed to employ and pay for the substitute.

When an employee is absent from duty and there is no leave applicable, the absence is unauthorized.  The salary deduction for an unauthorized absence is made on a per diem basis in accordance with the required work year for that particular job classification.

Unauthorized absences should not occur.  Repeated unauthorized absences can result in the teacher or other employee being disciplined.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    9.40 through 9.43; 9.45; 9.80; 9.81; 9.90; 9.91
                                           145.37; 145.71-145.73

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File:  DLB

CROSS REFS.:    DK, Payment Procedures
                                GCBD, Certificated Staff Leaves and Absences
                                GDBD, Classified Staff Leaves and Absences

CONTRACT REFS.:    Teachers’ Negotiated Agreement
                                       Classified Staff Negotiated Agreement

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File:  DLB-R


Tax-Sheltered Annuities

The District accepts salary reduction agreements for tax-sheltered annuities three times per calendar year.  All agreements are due in the Treasurer’s office by:

        September 15:    Effective first pay in October

        December 15:    Effective first pay in January

        June 15:    Effective first pay in July

The IRS is permitting multiple annuity changes to be made during a calendar year.  Any annuity company not presently on the books must sign up at least five participants in order to qualify for payroll deduction. 

The employee must contact a company representative to make such an agreement.  It is the responsibility of the individual employee to comply with IRS salary exclusion allowance regulations.

(Approval date:  October 21, 2004)

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File:  DLC


District personnel and officials who incur expenses in carrying out their authorized duties will be reimbursed by the District upon submission of a properly filled out and approved reimbursement travel voucher with such supporting receipts as required by the Treasurer and stipulated in the District administrative procedure.  Such expenses must be approved and incurred in line with budgetary allocations for the specific type of expense.

When official travel by personal vehicle has been approved, mileage payment will be made at the rate currently approved by the IRS and within the limitations of Ohio law.

The Board prohibits employees and Board members from accepting, soliciting or using the authority or influence of his/her position to secure for personal travel a discounted or “frequent flyer” airline ticket or other benefit from an airline if he/she obtained or earned the ticket on official travel. Any miles earned become the property of the District and must be used for future travel by District employees or the Board.

Meal and out of pocket expenses will be paid to travelers on a per diem basis in accordance with the District procedure.  Items paid through the per diem will not require travelers to submit receipts.

A traveler on official school business will be expected to exercise the same care in incurring expenses that a prudent person would exercise in traveling on personal business.  Excessive cost, such as those caused by circuitous routes or luxury services and accommodations, are not considered prudent and will not be reimbursed with District resources.

All travel expenses will be paid to employees or Board members after travel has been completed and the necessary paperwork has been submitted to the Treasurer’s office.

[Adoption date:  October 21, 2004]
[Revised: August 18, 2005]
[Revised:  March 20, 2014]

LEGAL REFS.:    ORC   3313.12; 3313.20

CROSS REF.:       GCL, Certificated Staff Development Opportunities

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File:  DLC-R


A traveler on official school business will be expected to exercise the same care in incurring expenses that a prudent person would exercise in traveling on personal business.  Excessive costs will not be considered prudent and will not be reimbursed with District resources.
The following regulations relate to travel and other types of reimbursable expenses:
1. Travel Requests:  These must be submitted through the appropriate administrators to the Superintendent.  Overnight stays and/or out-of-state travel for student field trips must be Board approved and will, therefore, require extra time to process.
2. Transportation:  All modes of transportation will be authorized consistent with the requirements of the assignment and the efficient and economic conduct of official business.  Travel will be by the most direct route.
A. Public Conveyance:  Round-trip tickets should be purchased if these offer a price advantage.  Airfare rates should be purchased at the most advantageous rates available to the District.  Upon travel completion, the ticket receipt is required to be submitted to the Treasurer’s office for reimbursement.
In order to have air fare paid in advance of travel, arrangements must be made with the Board-designated travel agency by the Board receptionist.
B. Automobile:  Reimbursement will be made at current IRS rate per mile.  Parking charges in reasonable amounts, as well as toll road, toll bridge and ferry charges, are reimbursable.  Operators of personal automobiles must have a valid driver’s license and certification from an insurance carrier for liability insurance coverage.
C. Local Transportation:  Local transportation (e.g. taxicabs, airport limousines, buses) may be used when justified.  Justification must be given on the travel voucher.
D. Car Rentals:  Rental cars must receive prior approval from the Superintendent.
3. Subsistence
A. Lodging:  Any person on official District business who must provide lodging for himself/herself in connection with that business will be reimbursed up to the cost of a single room.
Hotel accommodations that are required to be processed through the conference sponsor or sponsor designee will be made in accordance with the sponsor’s requirements.
B. Luncheon or Dinner Meetings:  Reimbursement may be claimed for costs incurred while on official business conducted at luncheon or dinner meetings.
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File:  DLC-R

4. Meal Reimbursements
Employees and Board Members on approved, overnight travel for official District business will be eligible for a meal reimbursement.  The reimbursement will be limited to the Board approved reimbursement rates as depicted below.
Prior to 8:00 a.m. $45.00   $55.00  
8:00 a.m. to 12:00 noon $37.00 $45.00  
12:00 noon to 7:00 p.m. $25.00 $30.00  
After 7:00 p.m. -0- -0-
Prior to 8:00 a.m. -0- -0-
8:00 a.m. to 12:00 noon $8.00 $10.00
12:00 noon to 7:00 p.m. $20.00 $25.00
After 7:00 p.m. $45.00 $55.00
As a general rule it is expected that per meal allocations are as follows:
Breakfast $8.00 $10.00
Lunch $12.00 $15.00
Dinner $25.00 $30.00
In order to receive a reimbursement, a purchase order must be put in place prior to the overnight travel.  Upon return, itemized receipts and proof  of payment must be submitted to Treasurer’s Office.  A reimbursement will not be given without this required documentation.  
If a meal is provided in accordance with the conference agenda, the employee or Board Member will not be eligible for a reimbursement of this meal.  This limitation will be made regardless if the employee or Board Member participates in the planned meal function or not.
The District will not reimburse the employee or Board Member for any alcoholic beverage.  Taxes for the associated meal will be reimbursed.  The District will reimburse up to 20% tip on all reimbursement-eligible purchases.  However, the meal, taxes, and tip will be limited to the approved rates approved above.
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File:  DLC-R

5. Conference Registration Fees:  Conference and convention registration fees are reimbursable as a miscellaneous expense on the travel expense voucher unless prepaid.
6. Expense Voucher and Receipts
Reimbursement for expense is obtained by submitting an expense voucher within 10 days after the month in which the expense was incurred.  Vouchers submitted later are subject to delays in payments.
The original and one copy, both signed, are required.  Conference agendas must be included with all travel reimbursement requests.
A. Attachments to Expense Voucher:  Receipts are required for all expenditures in excess of one dollar except items related to the per diem allowance.
B. Payment of Travel Voucher:  Checks for vouchers will be mailed to the address shown on the voucher.
(Approval date:  October 21, 2004)
(Revised date:  March 17, 2005)
(Revised date:  April 19, 2007)
(Revised date:  August 21, 2008)

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File:  DLF

(Returned Check Policy)

The District collects monies for various activities and functions including but not limited to lunchroom charges, school fees and fund-raising activities.  As part of these receipting procedures, checks may be returned to the District for various reasons from our financial institution.  Each time a check is returned by our financial institution, the District incurs bank charges as well as additional administrative expenses.

As a result of the additional expense incurred by the District for returned deposit items, the District will charge a $15.00 fee on each returned check.  This fee will be in addition to the monies owed on the original item.  The returned check fee will be considered the first dollar paid.  The returned check fee will be recorded in the District’s general fund to help offset the bank charges and additional administrative expenses, both of which are charged through the general fund.

In an attempt to reduce these additional expenses, the District will begin to monitor the frequency of returned checks.  If an individual/company pattern begins to develop (more than two returned checks in a school year), the District may take appropriate actions to remedy the pattern such as requiring a money order, certified check or cash from such clientele.

[Adoption date:  October 21, 2004]

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File:  DM


The Board recognizes that there are times when the provision of refreshments at various District meetings is an appropriate expenditure of public funds.  These expenses may include coffee, meals, refreshments, or other amenities that are deemed appropriate to the duration and content of the meeting as determined by the administrator in charge of planning such meeting.

All such expenses are expected to be reasonable in nature.  The administrator will be expected to exercise the same care in incurring expenses related to refreshments at District meetings that a prudent person would exercise in their personal business.  Excessive cost will not be considered prudent and will not be reimbursed with District resources.

The Board recognizes that there are times when the provision of coffee, meals, refreshments or other amenities are deemed appropriate.  All such expenses are expected to be reasonable in nature and the purchaser is expected to exercise the same in incurring expenses that a prudent person would exercise in their personal business.  Excessive cost will not be considered prudent and will not be reimbursed with District resources.The use of District funds to purchase alcohol is never an appropriate use of District resources.


[Adoption date:  October 21, 2004]
[Revised dated: October 27, 2011]

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File:  DMA



The Board of Education will provide a cell phone allowance (reimbursement) of up to $30.00 per month for any employee the Superintendent designates as having a compelling need to have a cell phone available for emergency school-related purposes.

Any district employee receiving a cell phone allowance will be required to register his/her phone account number with the Treasurer prior to the commencement of the allowance. Failure to register the cell phone account number or to maintain the account in active status will cause the allowance to be suspended.

District employees receiving a cell phone allowance will be personally responsible for all costs related to the cell phone they choose, even if those costs exceed the amount of the allowance. Because the cell phone account is the property of the employee, it is understood that the phone will be used for both school-related and personal calls.

Cell phone allowance is considered a taxable fringe benefit by the I.R.S. and as such will be paid through payroll and included on the employee’s W-2. The cell phone allowance shall be paid to the employee on a semi-annual basis. The employee will receive 6 months (or pro-rated portion) allowance in December and 6 months (or pro-rated portion) allowance in June of each year under contract with the Miamisburg City Schools.


The Miamisburg City School Board of Education, the Superintendent (or designee) may provide cellular telephones (cell phones) and services to certain school district employees for reasons of safety or to conduct school district business/activities that are a component of their school district employment that either cannot be conducted on a land-line telephone or for which it would be inefficient or impractical to use a land-line telephone.

The use of school district-owned cellular telephones to make or receive personal calls is discouraged, although it is understood that usage for personal reasons may be necessary on occasion. General requirements and limitations regarding the personal usage of district owned cellular telephones may be authorized in the individual administrative employee contract and/or through the Superintendent’s administrative guidelines.

The Miamisburg City Schools Board of Education believes that District-owned equipment is a valuable resource and is considered to be on loan provided that such use does not infringe on the original and necessary purpose of the equipment or interfere with the educational program of the District.

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File:  DMA

The user, of District-owned equipment shall be fully liable for any excess or abnormal charges, any damage or loss occurring to the equipment during the period of its use, and shall be responsible for its safe return.

Personal use of District equipment or facilities by staff members shall be in accordance with the Superintendent’s administrative guidelines.

[Adoption date: April 19, 2007]



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File:  DMC


Monies collected by employees and by student treasurers are handled with prudent business procedures in order to demonstrate the ability of employees to operate in that fashion and to teach such procedures to our students.

All monies collected are receipted, accounted for and deposited every 24 hours, if possible. In the event the Treasurer or person in charge of an activity is unable to deposit the money in the 24 hours, the money will be accounted for and deposited in a safe. The money can be held no longer than three business days after receipt and the amount must be under $1,000. If the amount is more than $1,000, or the money cannot be adequately safeguarded, it must be deposited on the business day following the date of receipt.

State law requires a proper receipting and depositing of all public monies. Therefore, all monies collected are receipted, accounted for and deposited every day, if possible. Specifically, if the monies collected:
1.    exceed $1,000 it must be deposited on the next business day or place in a safe or
2.    do not exceed $1,000 it must be deposited the next business day or placed in a
       safe to be deposited within the next three business days.

In no case shall more than $10 be left overnight in an unsecured area of the school building. The Treasurer provides for making bank deposits after regular banking hours in order to avoid leaving monies in a school building overnight.

[ Adopted February 17, 2005]


CROSS REFS:  DH, Bonded Employees and Officers
                             DJB, Petty Cash Accounts
                             IGDG, Student Activities Funds Management
                             KMA, Relations with Parent Organizations
                             KMB, Relations with Booster Organizations

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File:  DN


The Board believes that the efficient administration of the District requires the disposition of property and goods no longer necessary for the maintenance of the educational program or the operation of the District.

The Board recognizes that most unused property of the District has value and that it may be practical to retain such property for a period of time. Once property is no longer needed for school purposes currently or in the future, it should be slated for disposal at the Superintendent’s discretion. State law governs the retention and method of disposal of the Board’s property. Property and goods purchased with federal funds also are subject to the disposal requirements outlined in the Uniform Guidance issued by the U.S. Office of Budget and Management. Therefore, the Board follows the procedures required by the various statutes governing the disposal of real or personal property.

The Board follows the procedures set forth in State and Federal law for the disposal of real or personal property at the minimum dollar value set forth in the statute on the date the Board decides to dispose of the property. The Board is required to offer its real property for sale to all community schools and college-preparatory boarding schools for the period of time set forth in law. High-performing community schools as defined by State law, are given first priority. If a high-performing community school is not interested in buying the property, the Board will then proceed with offers to purchase from other start-up community schools operating in the District and college-preparatory boarding schools located within the territory of the District. If no community school or college-preparatory boarding school is interested in buying the property, the Board can sell its real or personal property at a public auction and follow specific statutory requirements if the property exceeds $10,000 in value. If this amount is changed by the legislature, the Board and administration’s responsibility changes automatically to reflect the new minimum statutory dollar value.

The Board directs the periodic review of all District property and authorizes the disposition by sale, donation, trade or discard of any property not required for school purposes.

The District complies with State law regarding the sale or lease of unused District property to high-performing community schools, community schools and college-preparatory boarding schools.

Disposal of Property Valued at Less Than the Dollar Value Set Forth in State Law

For the disposal of property that is not governed by Federal law, the Ohio Revised Code or administrative regulations, the administration is required to follow these procedures:

1. The Superintendent determines that the value of the property is less than the value set forth in State and Federal law when applicable. The property is valued pursuant to a reasonable method as determined by the Superintendent.

2. The Board is notified when real or personal property is no longer needed for school purposes and directs that the property be sold.

3. The Superintendent sells the property to a start-up community school or by bids, general sale, negotiated sale or by trade as determined by the Superintendent or the Board on an individual basis.

[Adoption date: October 21, 20014]
[Revised date: January 17, 2013
[Revised date: June 29, 2017]

3313.17; 3313.37; 3313.40; 3313.41; 3313.411; 3313.413
2 C.F.R. Part 200

CROSS REFS.: DECA, Administration of Federal Grant Funds

FL, Retirement of Facilities

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