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This page contains the legal reference in Iowa Code 272 and Board of Educational Examiners Rules in Chapter 282 regarding School Business Official Authorization effective July 1, 2012 - The Standards and Criteria follow

Code of Iowa 272.31 Authorizations — coaching — school business officials.

1. The minimum requirements for the board to award a coaching authorization to an
applicant are:
a. Successful completion of one semester credit hour or ten contact hours in a course
relating to knowledge and understanding of the structure and function of the human body in
relation to physical activity.
b. Successful completion of one semester credit hour or ten contact hours in a course
relating to knowledge and understanding of human growth and development of children and
youth in relation to physical activity.
c. Successful completion of two semester credit hours or twenty contact hours in a course
relating to knowledge and understanding of the prevention and care of athletic injuries and
medical and safety problems relating to physical activity.
d. Successful completion of one semester credit hour or ten contact hours relating to
knowledge and understanding of the techniques and theory of coaching interscholastic
athletics.
e. Attainment of at least eighteen years of age.

2. a. The board shall issue a school business official authorization to an individual who
successfully completes a training program that meets the standards set by the state board of
education pursuant to section 256.7, subsection 30, and who complies with rules adopted by
the board pursuant to subsection 3.
b. A person hired on or after July 1, 2012, as a school business official responsible for the
financial operations of a school district who is without prior experience as a school business
official in Iowa shall either hold the school business official authorization issued pursuant to
paragraph “a” of this subsection or obtain the authorization within two years of the start date
of employment as a school business official.
c. An individual employed as a school business official prior to July 1, 2012, who meets the
requirements of the board, other than the training program requirements of paragraph “a”,
shall be issued, with no fee for issuance, an initial authorization by the board, but shall meet
renewal requirements for an authorization within the time period specified by the board.
3. The board shall adopt rules under chapter 17A for authorizations, including but not
limited to approval of courses, validity and expiration, fees, and suspension and revocation
of authorizations.
4. The state board of education shall work with institutions of higher education, private
colleges and universities, community colleges, area education agencies, and professional
organizations to ensure that the courses and programs required for authorization under this
section are offered throughout the state at convenient times and at a reasonable cost.

 


Board Of Educational Examiners Rules in Chapter 282

282—22.3
School business official authorization.
22.3(1)
Application for authorization.
Effective July 1, 2012, a person who is interested in a school business official authorization will be required to apply for an authorization.
22.3(2)
Responsibilities.
A school business official authorization allows an individual to perform, supervise, and be responsible for the overall financial operation of a local school district.
22.3(3)
Application process.
Any person interested in the school business official authorization shall submit records of credit to the board of educational examiners for an evaluation in terms of the required courses or contact hours. Application materials are available from the office of the board of educational examiners, online at http://www.boee.iowa.gov/, or from institutions or agencies offering approved courses or contact hours.
22.3(4)
Specific requirements for an initial school business official authorization.
Applicants for an initial school business official authorization shall have completed the following requirements:
a.
Education. Applicants must have a minimum of an associate’s degree in business or accounting or 60 semester hours of coursework in business or accounting of which 9 semester hours must be in accounting.
If the applicant has not completed 9 semester hours in accounting but has 6 or more semester hours in accounting, the applicant may be issued a temporary school business official authorization valid for one year.
(1)
A temporary initial school business official authorization may be issued if requested by the district. A district administrator may file a written request with the executive director for an exception to the minimum content requirements on the basis of documented need and benefit to the district. The executive director will review the request and provide a written decision either approving or denying the request.
(2)
If the 9 semester hours of accounting are not completed within the time allowed, the applicant will not be eligible for the initial school business official authorization.
(3)
If the applicant received a temporary school business official authorization, then the initial school business official authorization shall not exceed one year.
b.
Minimum age. Applicants must have attained a minimum age of 18 years.
c.
Iowa division of criminal investigation background check. Applicants must have successfully completed an Iowa division of criminal investigation background check. The background check fee will be assessed to the applicant.
d.
National criminal history background check. Applicants must have successfully completed a national criminal history background check. The background check fee will be assessed to the applicant.
22.3(5)
Specific requirements for a standard school business official authorization.
a.
A standard school business official authorization will be valid for three years and may be issued to an applicant who meets the requirements set forth in subrules 22.3(3) to 22.3(5).
b.
Requirements.
(1)
Applicants must complete 9 semester hours or the equivalent (1 semester hour is equivalent to 15 contact hours) in an approved program in the following areas/competencies:
1. Accounting (GAAP) concepts: fund accounting, account codes, Uniform Financial Accounting.
2. Accounting cycles: budgets, payroll/benefits, purchasing/inventory, cash, receipts, disbursements, financial reporting, investments.
3. Technology: management of accounting systems, proficiency in understanding and use of systems technology and related programs.
4. Regulatory: Uniform Administrative Procedures Manual, school policies and procedures, administrative procedures, public records law, records management, school law, employment law, construction and bidding law.
5. Personal skills: effective communication and interpersonal skills, ethical conduct, information management, ability to analyze and evaluate, ability to recognize and safeguard confidential information, and accurate and timely performance.
(2)
Applicants shall demonstrate completion of or competency in the following:
1. A board of educational examiners ethics program.
2. A mentoring program as described in 281—Chapter 81.
3. The promotion of the value of the school business official’s fiduciary responsibility to the taxpayer.
22.3(6)
Validity.
a.
The initial school business official authorization shall be valid for two years from the date of employment.
b.
The standard school business official authorization shall be valid for three years, and it shall expire three years from the date of issuance on the last day of the practitioner’s birth month.
22.3(7)

Renewal.

The authorization may be renewed upon application and verification of successful completion of:
a.
Renewal activities.
(1)
In addition to the child and dependent adult abuse mandatory reporter training listed below, the applicant for renewal must complete 4 semester hours of credit or the equivalent contact hours (1 semester hour is equivalent to 15 contact hours) within three years, with a minimum of 1 semester hour or its equivalent completed in each year of the authorization.
(2)
Failure to complete requirements for renewal in each calendar year will require petition for waiver from the board. The applicant must petition the board for waiver of the annual requirement.
b.
Child and dependent adult abuse mandatory reporter training. Every renewal applicant must submit documentation of completion of the child and dependent adult abuse mandatory reporter training approved by the state abuse education review panel. A waiver of this requirement may apply under any of the following appropriately documented conditions:
(1)
The person is engaged in active duty in the military service of this state or of the United States.
(2)
The application of this requirement would impose an undue hardship on the person for whom the waiver is requested.
(3)
The person is practicing in a licensed profession outside this state.
(4)
The person is otherwise subject to circumstances that would preclude the person from satisfying the approved child and dependent adult abuse mandatory reporter training in this state.
(5)
The person has previously renewed a license or another authorization issued by the board of educational examiners and, at that time, reported the completion, within the past five years, of child and dependent adult abuse mandatory reporter training approved by the state abuse education review panel.
22.3(8)
Revocation and suspension.
Criteria of professional practice and rules of the board of educational examiners shall be applicable to the holders of the school business official authorization.
22.3(9)
Approval of courses.
Each institution of higher education, private college or university, merged area school or area education agency and professional organization that wishes to offer the semester credit hours or contact hours for the school business official authorization must submit course descriptions for each offering to the board of educational examiners for approval. After initial approval, any changes by agencies or institutions in course offerings shall be filed with the board of educational examiners.
[ARC 9572B, IAB 6/29/11, effective 8/3/11]

 


Iowa School Business Official Standards and Criteria

281—81.7(256) School business official knowledge and skills standards and criteria.

Standard 1. Each school business official shall demonstrate an understanding of Uniform
Financial Accounting, governmental GAAP accounting, and statutory concepts.

The school business official:
a. Is responsible for understanding and adhering to the Uniform Financial Accounting Manual
and the current, accepted chart of accounts;
(1) Codes all salaries and benefits to the appropriate function, program, and project (if applicable) on a monthly basis;Demonstrates an understanding of Uniform Financial Accounting, Governmental GAAP accounting, and statutory concepts.
(2) Ensures revenues, expenditures, and expenses are appropriately coded to the correct account on a monthly basis; and
(3) Ensures balance sheet items are properly coded as directed.
b. Understands and ensures implementation of state and federal law related to employment,
personnel, and payroll.
c. Has an understanding of all projects and grants for which the district receives funding.
d. Understands the certified budgeting process and the content and purpose of each section of the
aid and levy worksheet as well as other certified budget forms.
e. Understands the concept of spending authority.

Standard 2. Each school business official shall demonstrate the ability to implement
effective internal controls and accounting processes.

The school business official:
a. Provides data on a monthly basis in sufficient detail as to be informative and useful for decision
makers and stakeholders in providing educational and co- and extracurricular programs.
b. Ensures delivery, on a monthly basis, of a statement of receipts, disbursements, and amount on
hand for every fund.
c. Ensures reconciliation of bank statements on a monthly basis.
d. Consistently follows the procedure by which products and services may be purchased (state
bidding requirements, purchase orders, and purchasing processes).
e. Ensures that an annual line item budget that aligns with the district-certified budget revenues
and expenditures is completed in a timely manner for each fund.
f. Maintains an itemized statement no more than five years old of the appraised value of all
buildings and other capital assets and a list of historical costs.
g. Invests moneys not needed as authorized under Iowa Code and district policy.
h. Uses only depositories approved by the local school board.
i. Makes payments only to the person entitled to the payment and only for verified bills.
j. Understands and implements the various mechanisms by which to borrow money as well as the
appropriate account coding and repayment processes.
k. Is able to produce budget forecasts and analyses of spending.
l. Is capable of preparing employee collective bargaining costing models and estimates.

Standard 3. Each school business official shall demonstrate an understanding of and
compliance with federal, state, and local reporting requirements.

The school business official:
a. Produces for the local school board periodic reports reflecting a financial statement in relation
to spending authority and published budget control lines.
b. Ensures that an accurate and separate account of each fund is maintained.
c. Ensures the filing of all quarterly and annual payroll taxes and reports in a timely fashion,
including but not limited to IRS Forms 941, 1099, W-2, and W-3 and OMB Circular A-87.
d. Files with the department of education, the department of management, and the state auditor
all required reports in a timely fashion.
e. Understands the local collective bargaining agreement as well as nonemployee contracts.

Standard 4. Each school business official shall demonstrate compliance with applicable
federal, state, and local laws.

The school business official:
a. Understands the district board’s policies and procedures and effectively implements applicable
policies and procedures.
b. Implements effective records management processes and procedures.
c. Has a working knowledge of laws applicable to school districts and area education agencies.
d. Understands and implements employment laws.
e. Understands and implements bidding and construction laws.
f. Understands and implements pension processes, including but not limited to retirement plans,
IPERS, and 403B investments.
g. Ensures that the school board president’s and secretary’s signatures are on all checks and that
the school board president’s signature is on all contracts.
h. Ensures that billing for all tuition items is completed on the current prescribed timeline.
i. Manages scheduling and preparation for the local audit, including any request for proposals for
audit services as applicable.

Standard 5. Each school business official shall demonstrate competence in technology
appropriate to the school business official position.

The school business official:
a. Effectively manages an integrated accounting system for fund accounting by the district and is
able to assess technology needs for fiscal management issues.
b. Maintains all funds in one integrated accounting system.
c. Displays a working knowledge of other software programs if required to be used by the school
business official.
d. Is able to use Word, database, and spreadsheet documents effectively to meet the needs of the
district.
e. Displays competence in using the department’s secured Web site for reporting purposes and has
attended applicable training sessions on its use.
f. Is able to upload the chart of accounts and understands the relationship of the chart of accounts
to the other reports, including but not limited to the special education supplement, the annual report on
use of sales tax revenue, and the annual transportation report. This duty includes testing the functionality
of accounts used for accuracy. The testing is carried out in a manner that allows for identification of issues
prior to the actual submission deadline.

Standard 6. Each school business official shall demonstrate appropriate personal skills.

The school business official:
a. Is an effective communicator with all stakeholders, including but not limited to colleagues,
policy makers, community members, and parents.
b. Works effectively with employees and stakeholders.
c. Ensures the timely flow of information.
d. Maintains confidentiality with personal, restricted and embargoed information.
e. Is able to analyze, evaluate, and solve problems.
f. Timely and accurately performs the duties of a school business official.
g. Maintains an environment of mutual respect, rapport, and fairness.
h. Participates in and contributes to a school culture that focuses on improved student learning.

Standard 7. Each school business official shall engage in professional growth.

The school business official:
a. Stays current with accounting technologies and the department’s financial reporting system.
b. Demonstrates habits and skills of continuous inquiry and learning.
c. Works collaboratively to improve professional practice.
d. Applies research, knowledge, and skills acquired from professional development opportunities
to improve practice.
e. Engages with administration on an annual review of the effectiveness of district accounting and
reporting processes and on an individual performance evaluation consistent with district policy.
f. If the school business official has not earned full authorization as a school business official,
participates in the school business official mentoring program.

Standard 8. Each school business official shall fulfill professional responsibilities
established by the school district.

The school business official:
a. Adheres to school board policies, district procedures, and contractual obligations and ensures
that applicable district policies are not in conflict with state law.
b. Demonstrates professional and ethical conduct as defined by state law and district policy.
c. Contributes to efforts to achieve district goals.
d. Is able to contribute to cost/benefit analyses.
e. Participates in the board of educational examiners ethics program.
f. Follows the code of professional conduct and ethics and the rights and responsibilities described
in 282—Chapters 25 and 26 of the Iowa Administrative Code.

Standard 9. If a school business official is also employed as the secretary or treasurer of the
school board, the school business official shall:

a. Take the oath of office within ten days following appointment.
b. File a bond and ensure the level of coverage is adequate.
c. Hold office until a successor has been appointed and qualified.
d. Publish minutes, bills, and salaries on a timely basis.
e. Ensure that the department, the county auditor, and the treasurer are informed timely of the
names and addresses for board officers as well as any changes therein.
f. File and preserve copies of all required reports and all papers transmitted pertaining to the
business of the school corporation, including all certificates, reports, and proofs related to compulsory
education.
g. Maintain separate books for minutes and elections and ensure that the records are complete.
h. Deliver all claims to the board for audit and allowance.
 

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