Board Policies
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Board Policies
- 100 Series: The School District
- 200 Series: Board of Directors
- 300 Series: Administration
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400 Series: Employees
- 400
- 401.1
- 401.2
- 401.3
- 401.4
- 401.5
- 401.6
- 401.7
- 401.8
- 401.9
- 401.10
- 401.11
- 401.12
- 401.13
- 402.1
- 402.2
- 402.3
- 402.4
- 402.5
- 402.6
- 403.1
- 403.2
- 403.3
- 403.4
- 403.5
- 403.6
- 403.7
- 404
- 404.1
- 404.2
- 404.3
- 404.4
- 405.1
- 405.2
- 405.3
- 405.4
- 405.5
- 405.6
- 405.7
- 405.8
- 405.9
- 406.1
- 406.2
- 406.3
- 406.4
- 406.5
- 406.6
- 407.1
- 407.2
- 407.3
- 407.4
- 407.5
- 407.6
- 408.1
- 408.2
- 408.3
- 409.1
- 409.2
- 409.3
- 409.4
- 409.5
- 409.6
- 409.7
- 409.8
- 410.1
- 410.2
- 410.3
- 410.4
- 411.1
- 411.2
- 411.3
- 411.4
- 411.5
- 411.6
- 411.7
- 411.8
- 412.1
- 412.2
- 412.3
- 412.4
- 413.1
- 413.2
- 413.3
- 413.4
- 413.5
- 413.6
- 414.1
- 414.2
- 414.3
- 414.4
- 414.5
- 414.6
- 414.7
- 414.8
- 414.9
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500 Series: Students
- 500
- 501.1
- 501.2
- 501.3
- 501.4
- 501.5
- 501.6
- 501.7
- 501.8
- 501.9
- 501.10
- 501.11
- 501.12
- 501.13
- 501.14
- 501.15
- 501.16
- 502.1
- 502.2
- 502.3
- 502.4
- 502.5
- 502.6
- 502.7
- 502.8
- 502.9
- 502.10
- 503.1
- 503.2
- 503.3
- 503.4
- 503.5
- 504.1
- 504.2
- 504.3
- 504.4
- 504.5
- 504.6
- 505.1
- 505.2
- 505.3
- 505.4
- 505.5
- 505.6
- 505.7
- 505.8
- 506.1
- 506.2
- 506.3
- 506.4
- 507.1
- 507.2
- 507.3
- 507.4
- 507.5
- 507.6
- 507.7
- 507.8
- 507.9
- 508.1
- 508.2
- 600 Series: Education Program
- 700 Series: Non-Instructional Operations and Business Services
- 800 Series: Buildings & Sites
- 900 Series: School District - Community Relations
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701.2
Code No. 701.2
TRANSFER OF FUNDS
When the necessity for a fund has ceased to exist, the balance may be transferred to another fund or account by board resolution. School district monies received without a designated purpose may be transferred in this manner. School district monies received for a specific purpose or upon vote of the people may only be transferred, by board resolution when the purpose for which the monies were received has been completed. Voter approval is required to transfer monies to the general fund from the capital projects fund and debt service fund.
It is the responsibility of the board secretary to make recommendations to the board regarding transfers and to provide the documentation justifying the transfer.
Legal Reference: Iowa Code §§ 24.21-.22; 279.8; 298A (2009).
Cross Reference: 701.3 Financial Records
703 Budget
704.2 Sale of Bonds
Approved: 05/23/2007
Reviewed: 01/18/2007, 08/25/2011, 08/18/2016
Revised:
