15-1154. Operation of school meal programs by governing boards; school meal program fund; revolving fund
A. A governing board may operate school meal programs, and for that purpose may employ personnel, purchase equipment and food and incur other necessary expenses, making payment therefor through the use of gifts or donations, proceeds of sales of school meals, contributions made available by the federal government or monies obtained by school district levy, but no monies acquired by the levy of state, county or school district taxes shall be expended for food.
B. Any monies received in the operation of a school district school meal program shall be deposited with the county treasurer who shall credit the deposits to the school meal program fund of the respective school district. Monies deposited to the credit of a school meal program fund may be withdrawn by voucher as approved by the governing board for operation of the school district school meal program, except that a revolving fund of five hundred dollars may be established in the manner and for the purposes prescribed in subsection C of this section. The school meal program fund of a school district is a continuing fund not subject to reversion.
C. The governing board of any school district with the consent of the county school superintendent may establish for the operation of school meal programs a revolving fund of five hundred dollars which may be used for payment of freight on commodities, purchase of food required in emergencies, employment of temporary personnel for employment which does not exceed eight hours for any person or other minor disbursements. The revolving fund monies shall be deposited in a federal reserve bank in a designated account and shall be withdrawn by check signed by two bonded employees appointed by the governing board of the school district.
D. Upon approval of a revolving fund as prescribed by subsection C of this section, the county school superintendent shall draw a warrant to the order of the designated employees and charge the amount thereof against the school district school meal program fund, but no revolving fund shall be established unless the designated employees are bonded for an amount equal to twice the amount of the fund. The cost of the bond shall be a proper charge against the school district school meal program fund.
E. The designated employees shall periodically submit a voucher with supporting papers covering disbursements from the school meal revolving fund prescribed by subsection C of this section to the county school superintendent who shall issue a warrant for the voucher to reimburse the fund. If the school district is dissolved, consolidated, unified or subdivided, or if the governing board decides to terminate the revolving fund, the designated employees shall return the original amount of the revolving fund to the county treasurer by the date that the dissolution, consolidation, unification or subdivision becomes effective or within thirty days after the date that the governing board decides to terminate the revolving fund, whichever is appropriate, for deposit in the school meal program fund of the respective school district.