3000 Business

Code of Conduct for Federal Procurement - Adopted 4-9-2024

Board of Education Policy Regarding:
Business - Crowdfunding
Policy # 3281.1
Amended:   8/8/2023
Supersedes / Amends: 11/12/2019

Introduction

The Board of Education recognizes that crowdfunding campaigns have become an increasingly popular method by which teachers and organizations can procure funding for specific projects and/or programs. The revenue-raising potential that crowdfunding campaigns may provide may be a benefit for District programs and classrooms. The District further recognizes, however, that unregulated employee use of crowdfunding campaigns on behalf of the District can subject both the District and employees to significant potential legal liability.

​Purpose

The purpose of this policy is to effectively regulate and establish parameters for use of crowdfunding campaigns for District purposes, on behalf of the District, or for the purpose of supplementing District programs.

​Definitions

Campaign, for the purposes of this policy, is a fundraising effort designed to raise funds to meet an advertised goal or need.

Crowdfunding, for the purposes of this policy, the practice of funding a project or venture by raising monetary contributions, typically via the Internet, for a particular purpose or cause.

Eligible Organizations, for purposes of this policy, include any school-sponsored student organization that has been formally recognized/approved by the Board and granted permission to engage in crowdfunding on behalf of the District, subject to the requirements of this policy. District-affiliated organizations including, but not limited to, parent/teacher organizations and booster groups are not subject to the requirements of this policy.

Guidelines

1. Prohibition on Unapproved Crowdfunding on Behalf of the District

District employees, including coaches and activity sponsors, may not engage in crowdfunding campaigns related to their roles or duties as a District employee or otherwise benefiting the District, including District programs, initiatives, mission, students, or staff without prior written authorization from a designated administrator.

Approved crowdfunding campaigns must operate in compliance with all laws and all other Board Policies and Administrative Guidelines.

Only employees and/or eligible organizations with written approval from the District pursuant to this policy are permitted to utilize crowdfunding campaigns for District purposes or programs. Groups, clubs, and/or organizations that have not been granted formal recognition/approval by the Board may not be granted permission to engage in crowdfunding campaigns on behalf of the District.

Employees and/or eligible organizations that have not obtained written approval pursuant to this policy may not solicit funds or items on behalf of the District on a crowdfunding website; give the appearance of soliciting funds or items on behalf of the District on a crowdfunding website; use the District's name, logo, mascot, or other identifying information in a crowdfunding post; or link to or reference any of the District's websites, social media sites, or other site, platform or account associated with the District.

Absent written approval by the District of a crowdfunding project pursuant to this policy, employees are prohibited from identifying on a crowdfunding site that they are an employee of the District, if such identification may lead a reasonable reader to infer from the crowdfunding post that the funds designated will be utilized by or within the District or for a District program. Employees may not utilize their District email address for any crowdfunding campaigns, unless the campaign has been approved by the District.

2. Procedures

Employees and Eligible Organizations. Employees and eligible organizations wishing to utilize crowdfunding for District purposes or programs are required to obtain written permission for doing so by submitting a pre-approval request form, consistent with the requirements of this policy, to building administration. Written permission must be received before proceeding with any crowdfunding efforts.

It shall be the responsibility of building administration, as applicable, to approve all crowdfunding requests. The pre-approval request form shall be available in school offices and/or on the District’s website. Crowdfunding requests that are incomplete, not submitted in writing, and/or that do not meet the requirements of this policy shall not be considered for approval.

Any employee/eligible organization must submit a written request for approval of a crowdfunding project. The written request for approval must be provided directly to building administration, as applicable, via the designated approval form and must contain the following:

The name, job title, school, and email address of the requester, or, if the applicant is an eligible organization, the names of and contact information for two members of the eligible organization who shall be responsible for overseeing the crowdfunding campaign;

The crowdfunding website or physical location (site) to be used; 

The items being requested and/or the amount of funds targeted to be raised;

The classroom, program, and/or activity to be benefited;

The exact language that will be included in the post/advertising for the crowdfunding campaign; and

The start and projected end dates of the post/advertising.

Crowdfunding requests shall not be approved unless they meet the following conditions:

Crowdfunding campaigns must meet the requirements set forth in this policy, including obtaining written approval and posting on a District-approved crowdfunding site;

Where crowdfunding proceeds are in the form of funds, such funds must be sent to building administration, as applicable, who shall ensure the appropriate accounting and holding of such funds until they are used for their stated purpose; 

Funds for crowdfunding, rather than items are preferred. Where items are received from a crowdfunding project instead of monetary funds, all items become the District’s property and must be delivered directly to the building administration of the building in which they will be used; 

All crowdfunding campaigns involving classroom materials, projects or resources must be consistent with the District-approved curriculum; 

Before building administration accepts technology related items, the building administration is responsible to confirm acceptability with the Coordinator of Technology and Media Services.

 All crowdfunding campaigns, including the solicitation of donations, online posting, selection of items, and/or use of funds must be consistent with all applicable laws and board policies; and

 All crowdfunding campaigns must have specific, pre-determined beginning and ending dates.

Crowdfunding Projects MAY NOT:

Disparage the District or any of its buildings, programs, students, or employees or paint the District or any of its employees, students, or programs in a negative light;

Include pictures of District students in the crowdfunding post or on the posting individual's home or biography page on the crowdfunding site;

Include identifying information of any District student on the crowdfunding site;

Be used for personal gain of any individual other than the District-related benefits associated with the campaign's purpose;

Result in funds and/or items being provided/delivered directly to the individual who requested the funds;

Solicit funds for items or projects that are religious or political in nature or that have a religious or political purpose;

Violate Title IX or any other applicable state or federal law;

Be contingent on additional District spending or require "matching" funds from the District or another organization;
a.  Request food items that do not meet the "smart snacks" standards of the USDA regulations for school nutrition; or 

Contain language that suggests or states that an item or items for which the donations are being sought are required for or otherwise integral to a student's special education program, necessary for a student to achieve their IEP goals, or necessary to ensure participation of a student or students with disabilities in school or any program offered by the District.

3. Designation of Approved Crowdfunding Sites

 All crowdfunding sites that are approved by the District must meet all of the following requirements:

The site must be operated by a legitimate corporation or limited liability company with no significant history of fraud, unlawful activity, financial mismanagement, or other misconduct.

The site must have a policy that requires all funds raised by an individual on behalf of the school to go directly to the school, not the individual who posted/advertised the fundraising request.

To the extent that no crowdfunding sites available meet all of the requirements above, the District shall not approve requests for crowdfunding.

 Sites designed for crowdfunding by schools and/or educators shall be given preference, if they meet the requirements of this section.

 4. Additional Requirements and Regulations

 Where a crowdfunding campaign requires the electronic transfer of funds, building administration in consultation with the Director of Business Affairs shall ensure that such transfer is made properly and in accordance with acceptable standards of practice. Where such transfer cannot be properly achieved, the campaign should not be approved.

 The District reserves the right to refuse funds that have been raised through an approved crowdfunding campaign if it discovers that the project violated this policy or was in violation of the crowdfunding site's requirements, policies, and/or regulations.

 The District reserves the right to terminate any pre-approved crowdfunding campaign for any reason or withhold approval for any crowdfunding campaign project for any reason.

 Items obtained through crowdfunding must fulfill the purpose of the approved crowdfunding campaign.

 The Director of Business Affairs shall be promptly notified of any unused funds and determine the appropriate way to expend or return the unused funds.

 It shall be the responsibility of the individual whose crowdfunding campaign is approved by building administration, as applicable, to ensure that all applicable laws and rules, including rules and requirements established by the crowdfunding site, are followed.

 All items/materials obtained through District-approved crowdfunding are the property of the District. While preference shall be given for the items/materials to be used and maintained by the employee who originally obtained them through crowdfunding (where applicable), the District reserves the right to transfer such items/materials to another classroom and/or teacher, where necessary.

Delegation of Responsibility

 The Superintendent or designee shall ensure that procedures and guidelines are in place to monitor all crowdfunding requests. The Superintendent or designee shall disseminate and explain information to building administration and post information on the District website. Building administration will be responsible for forwarding all information to their staff and eligible organizations.

Crowdfunding Request Form

Disposal of Obsolete or Surplus Equipment/Materials - Adopted 4-9-2024

Gifts, Grants, and Bequests to the District - Adopted 4-9-2024

Board of Education Policy Regarding:

Business/Non-Instructional Operations - Periodic Financial Reports
Policy # 3430
New:  1/14/2020

Supersedes/Amends:
 

Periodic Financial Reports

The Superintendent of Schools shall be responsible for accounting for all monies expended from within the school budget, shall keep files of all invoices and payroll authorizations, and shall keep a record for the information of the Board of the expenditures broken down into the same categories and numbered accounts as the budget and the approved accounting system.

 

The Superintendent shall submit to the Board of Education monthly reports on the status of the budget, showing appropriations and expenditures for the fiscal year to date.

 

Beginning with the fiscal year starting July 1, 2019 and each fiscal year thereafter, the Board of Education (Board) shall, on a quarterly basis, post the Board’s current and projected expenditures and revenues on the district’s website. In addition, the Board will submit a copy of such current and projected expenditures and revenues to the town’s legislative body, or in a municipality in which the legislative body is a town meeting, to the Board of Selectmen.

 

The Superintendent, as agent for the Board of Education, shall be responsible for making annual reports to the Town, the State Board of Education, the Teacher’s Retirement Board, and other such agencies required by law.

 

(cf. 3432/3433 – Budget and Expense Report/Annual Financial Statement)

 

Legal Reference:         Connecticut General Statutes

                                    PA 19-117, Section 290

 

Board of Education Policy Regarding:
Business / Non-Instructional Operations - System of Accounts
Policy # 3410(a)

New:  1/14/2020
Supersedes/Amends:

 

System of Accounts
The Superintendent, through the Director of Finance/Business Manager, shall keep a system of accounts in accordance with Connecticut General Statutes and the requirements of the Connecticut State Department of Education.

 

Legal Reference:  Connecticut General Statutes

10-10c Uniform system of accounting. Chart of accounts. Audit. (as amended by PA 19-117, Section 249)

10-222(b) Appropriations on budget. Financial Information System, (as amended by PA 12-116, An Act Concerning Educational Reform)

10-227 Returns of receipts, expenditures, and statistics to Commissioner of Education. Verification mandated. Penalty.

PA 13-247, An Act Implementing Provisions of the State Budget for the Biennium Ending June 30, 2015, Concerning General Government, Section 257

 

Note:  Legal: The Governmental Accounting Standards Board (GASB) has issued Statement #54 –Fund Balance Reporting and Governmental Fund Type Definitions, to address how governmental fund balances are to be reported in financial statements, effective June 15, 2010. On advice of the Superintendent/designee and the Districts’ CPA and other accounting advisors, the Board will need to set the order in which “restricted, committed, assigned, and unassigned” governmental funds are to be spent. Note: GASB 54 affects only the reporting of governmental funds in general-purpose external financial reports in conformity with generally accepted accounting principles (GAAP). School districts may continue to use any funds they choose or are required to use for their internal accounting or for special purpose reporting. Financial implications: Possible increase in the cost for auditor assistance.

 

BOARD OF EDUCATION POLICY REGARDING:
BUSINESS AND NON-INSTRUCTIONAL OPERATIONS
Non-Lapsing Education Fund (Non-Regional School Districts)
POLICY:  3171.1
AMENDED:  11-15-2022
SUPERSEDES/AMENDS:  (3171.1 New 1-14-20)
SEE ALSO:

The Winchester Board of Education (Board) may request the town's Board of Selectman deposit into a non-lapsing account any unexpended funds from the Board's prior fiscal year general operating budget, provided such deposited amount does not exceed two percent (2%) of the total budgeted appropriation for education for such prior fiscal year pursuant to C.G.S. 10-248a.

Any expenditure from the Non-Lapsing Education Fund shall be authorized solely the Board of Education. Each expenditure from such account shall be made only for educational purposes.

The Board of Selectman shall create the non-lapsing account and be responsible for the accounting of the funds in accordance with Governmental Accounting Standards and Generally Accepted Accounting Principles (GAAP). The account shall be subject to the annual audit as required by State statute. The Board of Education shall review the fund balance on an annual basis.

Legal Reference:  Connecticut General Statutes

10-51 (d) (2) Fiscal year. Budget. Payments by member towns; adjustments to payments. Investment of funds. Temporary borrowing. Reserve funds. (as amended by PA 21-2, JSS, Section 363)

10-222 Appropriations and budget

10-248a Unexpended education funds account (as amended by PA 19-117. Section 285)

Policy adopted:

 

3171.1 Appendix

MEMORANDUM OF AGREEMENT

This Agreement, made and entered into this _____ day of _________, 20__ by and between the Board of Education of the town/city of Winchester herein by __________, its Chairperson (hereinafter referred to as "BOE") and the Board of Selectman of ____________ acting herein by ____________, its Chairperson, duly authorized (hereafter referred to as "BOS).

WHEREAS, C.G.S. 10-248a, specifically authorizes the BOS to establish a non-lapsing account to deposit unexpended funds from the prior fiscal year's budgeted appropriation for educational purposes capped at two percent (2%) of the BOE operating budget for that year; and

WHEREAS, the BOE is desirous of establishing a non-lapsing account in accordance with the statutes; and

WHEREAS, although the BOS is not compelled by statute to establish such a non-lapsing account, the BOS is desirous of doing so to provide the BOE with an incentive to reduce costs, pursuant to the terms and conditions set forth herein, and

NOW THEREFORE, in consideration of the BOS establishing a non-lapsing account in accordance with C.G.S. 10-248a, the parties hereby agree as follows:

1.  The BOS shall vote to establish a non-lapsing account for the deposit of unexpended education funds from the fiscal 20__/20__ year to be used by the BOE in accordance with C.G.S. 10-248a.

2.  The funds deposited in said account shall be and are subject to the additional appropriation process established pursuant to the Charter of the town/city of Winchester that requires approval by the BOS.

3.  The BOE agrees that its request for appropriation for any of such funds shall be for the sole purpose and strictly limited to educational purposes. The funds shall not be used for any other purpose. Notwithstanding the foregoing, the BOE may request an appropriation for reasons other than those set forth above in the event of an emergency.

4.  The BOE acknowledges that the BOS is not compelled to establish said fund but is desirous of doing so only upon the consideration of the terms and conditions as set forth in paragraph 3.

5.  The BOE hereby agrees to waive its right to request an appropriation for any funds established in the non-lapsing account established pursuant to this Agreement for any purpose other than as specifically set forth herein.

6.  This Agreement shall become effective and binding upon the parties hereto upon the approval hereof by the affirmative vote of the board of each respective part and the subsequent execution hereof.

7.  This Agreement shall be executed in duplicate with an original to remain on file in the office of each of the parties hereto.

8.  This Agreement does not bind the BOS to agree to deposit unexpended funds of the BOE in any future year but any such authorization to do so shall be in accordance with the terms herein.

9.  This Agreement may not be modified orally but only by written agreement between the parties hereto upon affirmative vote of the respective boards.

10.  This Agreement shall terminate upon the following events (i) by agreement of the parties hereto; (ii) upon the non-lapsing account established herein having a zero (0) balance; (iii) 120-day written notification prior to the start of a new fiscal year from the BOS to the BOE.

In Witness whereof, the parties hereto subscribe their names on the date and year first above written.

BOARD OF EDUCATION                                                        BOARD OF SELECTMAN

_____________________________________                       _____________________________________
Signature                                                                                  Signature

_____________________________________                       _____________________________________
Chairperson (print name)                                                          Chairperson (print name)

_____________________________________                       _____________________________________
Date                                                                                          Date