282—22.3 (272) School business official authorization.
	   22.3(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.
	   22.3(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.
	   22.3(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 http://www.boee.iowa.gov/, or from institutions or agencies offering approved courses or contact hours.
	   22.3(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 of an 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.    	  Iowa division of criminal investigation background check. Applicants must have successfully completed an Iowa division of criminal investigation background check. The background check fee will be assessed to the applicant.
	      d.    	  National criminal history background check. Applicants must have successfully completed a national criminal history background check. The background check fee will be assessed to the applicant.
	   22.3(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.
	   22.3(6) Validity.
	      a.    	 The initial school business official authorization shall be valid for two years from the date of issuance.
	      b.    	 The standard school business official authorization shall be valid for three years, and it shall expire three years from the date of issuance on the last day of the practitioner’s birth month.
	   22.3(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 training. Every renewal applicant must submit documentation of completion of the child and dependent adult abuse mandatory reporter training approved by the state abuse education review panel. A waiver of this requirement may apply under any of the following appropriately documented conditions:
	       (1)  	 The person is engaged in active duty in the military service of this state or of the United States.
	       (2)  	 The application of this requirement would impose an undue hardship on the person for whom the waiver is requested.
	       (3)  	 The person is practicing in a licensed profession outside this state.
	       (4)  	 The person is otherwise subject to circumstances that would preclude the person from satisfying the approved child and dependent adult abuse mandatory reporter training in this state.
	       (5)  	 The person has previously renewed a license or another authorization issued by the board of educational examiners and, at that time, reported the completion, within the past five years, of child and dependent adult abuse mandatory reporter training approved by the state abuse education review panel.
	   22.3(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.
	   22.3(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.
[ARC 9572B, IAB 6/29/11, effective 8/3/11; ARC 0869C, IAB 7/24/13, effective 8/28/13; ARC 1719C, IAB 11/12/14, effective 12/17/14]