200.3 - Responsibilities of the Board of Directors

200.3 - Responsibilities of the Board of Directors

The board is authorized to govern the school district which it oversees. The board is entrusted with public funds and is responsible for overseeing the improvement of student outcomes, including student academic achievement and skill proficiency. As the governing board of the school district, the board has four  duties to perform: legislative duty, executive duty, evaluative duty and quasi-judicial duty

As a representative of the citizens of the school district community, the board is responsible for legislating policy for the school district. As a policy making body, the board has jurisdiction to enact policy with the force and effect of law for the management and operation of the school district.

It is the responsibility of the board, under the board's executive duty, to select its chief executive officer, the superintendent, to operate the school district on the board's behalf. The board delegates to the superintendent its authority to carry out board policy, to formulate and carry out rules and regulations and to handle the administrative details in a manner which supports and is consistent with board policy.

The board has a responsibility to review the education program's performance under its evaluative duty. The board regularly reviews the education program and ancillary services. The review includes a careful study and examination of the facts, conditions and circumstances surrounding the amount of funds received or expended and the education program's ability to achieve the board's educational philosophy and goals for the school district.

The board fulfills is quasi-judicial duties in serving as a neutral arbitrator for hearings related to student suspension or expulsion proceedings and certain employment termination hearings and appeals. This important power was granted by the Iowa Legislature and cannot be delegated. To preserve the board’s neutrality to hear and decide upon these matters, the board does not investigate or become involved in student disciplinary matters or employment matters that may come before it and would require the board to serve in its quasi-judicial role.
 

 

Legal Reference:
Iowa Code §§ 274.1; 279.1, .8, .20; 280.12.
281 I.A.C. 12.3(2).

Cross Reference:
101 Educational Philosophy of the School District
103 Long-Range Needs Assessment
209 Board of Directors' Management Procedures
600 Goals and Objectives of the Education Program

Approved: 6-12-89
Reviewed: 6-13-22
Revised: 6-13-22

 

dawn.gibson.cm… Thu, 05/06/2021 - 12:35

200.3FC - Fiscal Management - Performance Measures

200.3FC - Fiscal Management - Performance Measures

1. Purpose

A key responsibility of the Forest City Community School District is to develop and manage resources as efficiently and effectively as possible and to communicate the results of these efforts to the public.  Meaningful performance measurements assist the Board of School Directors or their designated representatives in identifying financial and program results, evaluating past resource decisions, facilitating qualitative improvements in future decisions regarding resource allocation and service delivery options, and communicating service and program results to the public. 

 2. Identification and Reporting of Performance Measures

The Board shall receive concise, timely, well-organized financial data with the background information necessary for its interpretation at a regularly scheduled annual meeting.  The financial data shall inform the Board of material aspects of the school district’s financial operations and position.  In exercising oversight responsibilities the Board will review, at a minimum, the following K-12 public education sector indicators:

 The report for all of these measures shall be as of June 30 and each year including a minimum the prior 4 years.

  • Total revenues and expenditures by fund and major sources
  • General Fund (GF) per pupil cost
  • Current Asset Ratio (Target range of greater than 1.0)
  • Day’s Net Cash Ratio (Target range of 60-75 days)
  • Employee Cost Ratio (Target range of 75%-85% GF expenditures)
  • Financial Solvency Ratio (Target range of 8% - 15%)
  • Unspent balance ratio / spending authority (Target range of 5% - 15%)
  • Final tax rate by category and fund
  • Enrolment (official count date data)

 

 

Approved: 4-13-15
Reviewed: 10-11-21
Revised: 3-8-21

 

dawn.gibson.cm… Thu, 05/06/2021 - 12:38