Iowa Admin. Code r. 282-22.3

Current through Register Vol. 47, No. 11, December 11, 2024
Rule 282-22.3 - School business official authorization
(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.
(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.
(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 www.boee.iowa.gov, or from institutions or agencies offering approved courses or contact hours. Degrees and semester hour credits shall be completed through a college or university accredited by an institutional accrediting agency as recognized by the U.S. Department of Education.
(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 ofan 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.Background check. Applicants must complete the background check requirements set forth in rule 282-13.1 (272).
(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.
(6)Validity.
a. The initial school business official authorization shall be valid for two years.
b. The standard school business official authorization shall be valid for three years.
(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 the three-year licensure period.
(2) Failure to complete requirements for renewal will require a petition for waiver from the board.
b. Child and dependent adult abuse mandatory reporter trainings. Every renewal applicant must submit documentation of completion of the child and dependent adult abuse mandatory reporter trainings pursuant to 282-subrule 20.3(4).
(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.
(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.

Iowa Admin. Code r. 282-22.3

ARC 9572B, IAB 6/29/11, effective 8/3/11; ARC 0869C, IAB 7/24/2013, effective 8/28/2013
Amended by IAB November 12, 2014/Volume XXXVII, Number 10, effective 12/17/2014
Amended by IAB November 11, 2015/Volume XXXVIII, Number 10, effective 12/16/2015
Amended by IAB July 5, 2017/Volume XL, Number 01, effective 8/9/2017
Amended by IAB August 28, 2019/Volume XLII, Number 5, effective 10/2/2019
Amended by IAB July 28, 2021/Volume XLIV, Number 2, effective 9/1/2021