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701-1–Modification of School District Budget
The purpose of this policy is to establish procedures for the modification of the school district’s adopted revenue and expenditure budgets.
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701–Establishment and Adoption of School District Budget
The purpose of this policy is to establish lines of authority and procedures for the establishment of the school district’s revenue and expenditure budgets.
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702–Accounting
The purpose of this policy is to adopt the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts provided for in guidelines adopted by the Minnesota Department of Education.
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703–Annual Audit
The purpose of this policy is to provide for an annual audit of the books and records of the school district in order to comply with law, to provide a permanent record of the financial position of the school district, and to provide guidance to the school district to correct any errors and discrepancies in its practices.
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704- Development and Maintenance of an Inventory of Fixed Assets and a Fixed Asset Accounting System
The purpose of this policy is to provide for the development and maintenance of an inventory of the fixed assets of the school district and the establishment and maintenance of a fixed asset accounting system.
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705–Investments
The purpose of this policy is to establish guidelines for the investment of school district funds.
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706–Acceptance of Gifts
The purpose of this policy is to provide guidelines for the acceptance of gifts by the school board.
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709–Student Transportation Safety Policy
The purpose of this policy is to provide safe transportation for students and to educate students on safety issues and the responsibilities of school bus ridership.
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710–Extracurricular Transportation
The purpose of this policy is to make clear to students, parents, and staff the school district’s policy regarding extracurricular transportation.
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711–Video Recording on School Buses
The transportation of students to and from school is an important function of the school district, and transportation by the school district is a privilege and not a right for an eligible student. The behavior of students and employees on the bus is a significant factor in the safety and efficiency of school bus transportation. Student and employee misbehavior increases the potential risks of injury. Therefore, the school district believes that video recording student passengers and employees on the school bus will encourage good behavior and, as a result, promote safety. The purpose of this policy is to establish a school bus video recording system.
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712–Video Surveillance Other Than On Buses
Maintaining the health, welfare, and safety of students, staff, and visitors while on school district property and the protection of school district property are important functions of the school district. The behavior of individuals who come on to school property is a significant factor in maintaining order and discipline and protecting students, staff, visitors, and school district property. The school board recognizes the value of video/electronic surveillance systems in monitoring activity on school property in furtherance of protecting the health, welfare, and safety of students, staff, visitors, and school district property.
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714–Fund Balances
The School Board recognizes that money management comprises the foundational support of the whole school system. To make that support as effective as possible the School Board will provide for advance budget planning.
The School Board recognizes that fund balances must be maintained in accordance with the Government Accounting Standards Board (GASB)’s statement number 54. Fund balance categories to be maintained are non-spendable, restricted, committed, assigned, and unassigned.
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720–Vending Machines
The purpose of this policy is to establish procedures to govern vending machines installed in school facilities in the school district.
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721–Uniform Grant Guidance Regarding Federal Revenue Sources
The purpose of this policy is to ensure compliance with the requirements of the federal Uniform Grant Guidance regulations by establishing uniform administrative requirements, cost principles, and audit requirements for federal grant awards received by the school district.
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722- Public Data Requests
The purpose of this policy is to acknowledge that the school district recognizes its responsibility relative to the collection, maintenance, and
dissemination of public data as provided in state statutes. -
797- Vehicle Use Policy
This policy applies to vehicles owned by, leased, or rented to Brooklyn Center Community Schools and personally owned vehicles driven by employees on behalf of Brooklyn Center Community Schools.
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798- Post Issuance Compliance Policy
The purpose of this policy is to acknowledge that The School Board (the “Board”) of Independent School District No. 286 (Brooklyn Center Community Schools), Minnesota (the “District”) has chosen, by policy, to take steps to help ensure that all obligations will be in compliance with all applicable federal regulations. This policy may be amended, as necessary, in the future.
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798AP- Post Issuance Debt Compliance Procedures
The purpose of this policy is to acknowledge that The School Board (the “Board”) of Independent School District No. 286 (Brooklyn Center Community Schools), Minnesota (the “District”) has adopted the attached Post-Issuance Debt Compliance Policy dated March 22, 2021. The Post-Issuance Debt Compliance Policy applies to qualifying debt obligations issued by the District. As directed by the adoption of the Post-Issuance Debt Compliance Policy, the Finance Director of the District will perform the following Post-Issuance Debt Compliance Procedures for all of the District’s outstanding debt.
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799–Bidding Requirements
The purpose of this policy is to establish the rules for purchasing goods and services for District purposes through bidding procedures, requests for proposals, and when these processes are not required.
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