All Policies Policy Group 7000 Financial Management Jerome Joint School District No. 261 FINANCIAL MANAGEMENT 7450P1 Timely Obligation of Funds When Obligations are Made Obligations are orders placed for property and services, contracts, and subawards made, and similar transactions during a given period that require payment by the District during the same or a future period. Funds received under a federal grant shall be considered to be obligated according to the standards provided in 34C.F.R § 75.7078 or 34 C.F.R. § 76.707, as applicable. The following table illustrates when funds are determined to be obligated under federal regulations: Period of Performance of Federal Funds All obligation must occur on or between the beginning and ending dates of the grant project. This period of time is known as the period of performance. The period of performance is dictated by statute and will be indicated in the Grant Adjustment Notice (GAN). Further, certain grants have specific requirements for carryover funds that must be adhered to. State Administered Grants As a general rule, state-administered federal funds are available for obligation within the year that Congress appropriated the funds for. However, given the unique nature of educational institutions, for many federal education grants, the period of availability is 27 months. Federal education grant funds are typically awarded on July 1 of each year. While the District will always plan to spend all current grant funds within the year the grant was appropriated for, the period of obligation for any grant that is covered by the “Tydings Amendment” is 27 months, extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the second following fiscal year. This maximum period includes a 15-month period of initial availability, plus a 12- month period for carryover. For example, funds awarded on July 1, 20XX would remain available for obligation through September 30, 20XX. Direct Grants In general, the period of availability for federal funds authorized under direct grants is identified in the GAN. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award not later than 120 days after the end of the funding period unless an extension is authorized. Any funds no obligated within the period of availability or liquidated within the appropriate timeframe are said to lapse and must be returned to the awarding agency. Consequently, the District shall closely monitor grant spending through the grant cycle. The District shall submit all financial, performance, and other reports required by the terms and conditions of the federal award before the end of this 120-day period. Any such reports required to be submitted to a pass-through entity shall be provided within 90 days of the end of the funding period, unless an extension is authorized. Carryover State-Administered Grants As described above, the Tydings Amendment extends the period of availability for applicable state-administered program funds. Essentially, it permits recipients to “carry over” any funds left over at the end of the initial 15 month period into the next year. These leftover funds are typically referred to as carryover funds and continue to be available for obligation for an additional 12 months. Accordingly, the District may have multiple years of grant funds available under the same program at the same time. Any carryover in individual federal programs is determined in an annual audit performed each year according to GAAP and State statutes. After carryover amounts are determined, they are reported and administered according to specific federal award requirements as outlined in the individual program applications. Policy History: Adopted on: 05/28/2024 Revised on: Policy History: Adopted on: May 28, 2024 Last Revised: February 20, 2025 at 5:02:23 PM

All Policies Policy Group 3000 Students Jerome Joint School District No. 261 STUDENTS 3040 Compulsory Attendance The parent or guardian of any child who has attained the age of seven (7) years, but not the age of sixteen (16) years shall cause that child to be instructed in subjects commonly and usually taught in the public schools. Unless the child is otherwise comparably instructed, the parent or guardian shall cause the child to attend a public, private, or parochial school for a period each year equal to that during which the public schools are in session. -Idaho Code § 33-202 Attendance Parents or guardians are required to have children ages seven (7) through sixteen (16) enrolled in and attending a public, private, parochial school. This school must meet the certification and standard requirements of the state of Idaho, per Idaho Code 33-202 through 205. Legal Reference: Art. IX, § 9, Idaho Constitution – Compulsory Attendance at School I.C. §33-201 School age I.C. § 33-202 School attendance compulsory I.C. § 33-207 Proceedings Against Parent or Guardians Policy History: Adopted on: 04/28/2009 Revised on: 02/25/2025 Policy History: Adopted on: April 28, 2009 Last Revised: February 28, 2025 at 7:41:39 PM

All Policies Policy Group 5000 Personnel Policy History: Adopted on: December 15, 2015 Last Revised: February 21, 2025 at 4:55:07 PM

Special Services Director Toni Harbaugh Special Services Director Administration District Office 830 10th Ave. East 208-324-3361 Staff Contact toni.harbaugh@jeromeschools.org Ext. 1120

All Policies Policy Group 7000 Financial Management Policy History: Adopted on: July 26, 2016 Last Revised: February 20, 2025 at 5:03:22 PM

All Policies Policy Group 1000 Board of Trustees Jt. Jerome School District No. 261 THE BOARD OF TRUSTEES 1100 Membership The District is governed by a Board of Trustees consisting of five (5) members. Each member to represent a different trustee zone unless a trustee was appointed at-large to fill a Board vacancy. The Board’s powers and duties include the broad authority to adopt and enforce all necessary policies for the management and government of the public schools. Except as otherwise provided by law, trustees shall hold office for terms of four (4) years through December 31 of the year in which the trustee’s term expires. When a change in the boundaries of a duly elected Trustee’s zone causes them to no longer reside in the zone they were elected to serve, the Trustee shall be allowed to remain in office for the remainder of their term. This shall not apply to a Trustee who resides at a different address from the one they resided at when the election took place. In such cases and in cases where the Trustee was appointed to represent a zone they no longer reside within, a vacancy shall be declared as described in Policy 1140. All trustees shall participate on an equal basis with other members in all Board business. Official action by Board members must occur at a duly called and legally conducted meeting. A meeting of the Board means convening to make a decision or to deliberate toward a decision on any matter. School board members, as individuals, have no authority over school affairs or personnel, except as provided by law or as authorized by the Board. Cross Reference: 1140 Board Vacancies Legal Reference: I.C. § 33-313 Trustee Zones I.C. § 33-501 Board of Trustees [Effective January 1, 2011] I.C. § 33-504 Vacancies on Boards of Trustees .C. § 67-2341 Open Public Meetings – Definitions Policy History: Adopted on: 09/26/2006 Revised on: 06/22/2010 Revised on: 02/25/2021 Revised on: 09/26/2023 Policy History: Adopted on: September 26, 2006 Last Revised: February 20, 2025 at 5:02:26 PM

All Policies Policy Group 7000 Financial Management Jerome Joint School District No. 261 FINANCIAL MANAGEMENT 7320 Allowable Uses for Grant Funds Expenditures will be aligned with approved budgeted items. Any changes or variations from the state-approved budget and grant application need prior approval from the State. When determining how the District will spend its grant funds, the Superintendent and the Business Manager will review the proposed cost to determine whether it is an allowable use of federal grant funds before obligating and spending those funds on the proposed good or service. All costs supported by federal education funds must meet the standards outlined in Education Department General Administrative Regulations, referenced below, which are provided in the bulleted list below. The Business Manager and District Superintendent must consider these factors when making an allowability determination. All costs must: 1. Be necessary and reasonable for the performance of the federal award as outlined in 7320P1. 2. Be allocable to the federal award. A cost is allocable to the federal award if the goods or services involved are chargeable or assignable to the federal award in accordance with the relative benefit received. This means that the federal grant program derived a benefit in proportion to the funds charged to the program. For example, if 50% of a teacher’s salary is paid with grant funds, then that teacher must spend at least 50% of his or her time on the grant program. 3. Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the District. 4. Conform to any limitations or exclusions set forth as cost principles in 2 CFR Part 200 or in the terms and conditions of the federal award. 5. Consistent treatment. A cost cannot be assigned to a federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been assigned as an indirect cost under another award. 6. Be adequately documented. All expenditures must be properly documented. 7. Be determined in accordance with General Accepted Accounting Principles (GAAP), unless provided otherwise in Part 200. 8. Not be included as a match or cost-share, unless the specific federal program authorizes federal costs to be treated as such. Some federal program statutes require the non-federal entity to contribute a certain amount of non-federal resources to be eligible for the federal program. 9. Be the net of all applicable credits. The term “applicable credits” refers to those receipts or reduction of expenditures that operate to offset or reduce expense items allocable to the federal award. Typical examples of such transactions are: purchase discounts, rebates or allowances, recoveries or indemnities on losses, and adjustments of overpayments or erroneous charges. To the extent that such credits accruing to or received by the State relate to the federal award, they shall be credited to the federal award, either as a cost reduction or a cash refund, as appropriate. Part 200’s cost guidelines must be considered when federal grant funds are expended. In addition, as required by federal rules, the District will follow, as appropriate, all state and District-level requirements and policies regarding expenditures. Helpful Questions for Determining Whether a Cost is Allowable In addition to the cost principles and standards described in Procedures 7320P1 and P2, the Superintendent, Business Manager, and appropriate federal programs personnel can refer to this section for a useful framework when performing an allowability analysis. In order to determine whether federal funds may be used to purchase a specific cost, it is helpful to ask the following questions: 1. Is the proposed cost allowable under the relevant program? 2. Is the proposed cost consistent with an approved program plan and budget? 3. Is the proposed cost consistent with program specific fiscal rules? For example, the District may be required to use federal funds only to supplement the amount of funds available from nonfederal (and possibly other federal) sources. 4. Is the proposed cost consistent with Education Department General Administrative Regulations (EDGAR)? 5. Is the proposed cost consistent with specific conditions imposed on the grant (if applicable)? As a practical matter, the Superintendent, Business Manager, and appropriate federal programs personnel should also consider whether the proposed cost is consistent with the underlying needs of the program. For example, program funds must benefit the appropriate population of students for which they are allocated. Also, funds should be targeted to address areas of weakness, as necessary. To make this determination, the Superintendent, Business Manager, and appropriate federal programs personnel should review data when making purchases to ensure that federal funds to meet these areas of concern. Legal Reference: 2 CFR §§ 200 et seq. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Funds. 2 CFR §§ 200 (Subparts E and F) Cost Principles and Audit Requirements 2 C.F.R. §200.404 Reasonable Costs 2 C.F.R. §200.405 Allocable Costs 2 C.F.R. §200.406 Applicable Credits 2 C.F.R. §§ 200.420-200.475 Considerations for Selected Items of Cost Policy History: Adopted on: 07/26/2016 Revised on: 05/28/2019 Policy History: Adopted on: July 26, 2016 Last Revised: February 20, 2025 at 5:03:22 PM

All Policies Policy Group 4000 Community Relations Jerome Joint School District No. 261 COMMUNITY RELATIONS 4105F REQUEST TO ADDRESS THE BOARD NOTICE DUE TO THEIR SENSITIVE NATURE, COMMENTS AND COMPLAINTS ABOUT PERSONNEL OR INDIVIDUAL STUDENTS WILL ONLY BE HEARD IN EXECUTIVE SESSION. ADDITIONALLY, OTHER TOPICS DESCRIBED IN POLICY 1500 MAY ONLY BE APPROPRIATE FOR EXECUTIVE SESSION. IN SUCH INSTANCES, THE BOARD WILL DETERMINE IF YOUR COMMENTS ARE APPROPRIATE FOR OPEN OR EXECUTIVE SESSION AND WILL NOTIFY YOU ACCORDINGLY. THOSE ADDRESSING THE BOARD ARE EXPECTED TO ABIDE BY THE RULES LISTED ON THIS FORM. ANY PERSON MAY BE REMOVED FROM A BOARD MEETING IF THEY WILLFULLY DISRUPT THE MEETING TO THE EXTENT THAT ORDERLY CONTACT IS, IN THE DETERMINATION OF THE BOARD CHAIR, SERIOUSLY COMPROMISED. ANY PERSON OTHERWISE ENGAGED IN ILLEGAL CONDUCT AT THE MEETING MAY ALSO BE REMOVED. During all regular meetings and Board public hearings, The Board of Trustees encourages all citizens of the District to express their ideas and concerns on agenda items. The comments of the community will be given careful consideration. In the evaluation of such comments, the first priority will be District students and their educational program. Public input on agenda items shall not be on any subject matter that would compel the Board to enter into executive session. The Board shall make a determination as to whether or not the subject matter a community member requests to comment on is appropriate in relation to the Board’s agenda and/or if a matter would require Executive Session. Any complaint about the District, including instruction, discipline, District personnel policy, procedure or curriculum, should be referred through proper administrative channels before it is presented to the board. All complaints should be resolved through proper channels in the following order, and all channels must be exhausted before the Board may entertain the complaint: Teacher or Staff Principal or Supervisor Director or Administrator Superintendent Board of Trustees If these channels have been exhausted, this form should be filled out and handed to the Board Clerk prior to the beginning of the meeting to indicate you wish to provide public comment. The Board of Trustees follows a written agenda, a copy of which is available to assist you in participating in the meeting to indicate you wish to provide public comment. You will have the floor a maximum of five (5) minutes . The Board of Trustees encourages input from the public. If you want the Board to receive more information than time permits, please reduce your concerns to written form and send them to the Board Secretary. Written Comments must include your name, address, telephone number, and relationship to the District. All individuals appearing before the Board are expected to follow these guidelines: Address the Board only at the appropriate time as indicated on the agenda and when recognized by the Board Chair. Identify oneself and be brief. Comments shall be limited to five (5) minutes. In unusual circumstances, and when an individual has made a request in advance to provide public comments for a longer period of time, the individual may be allowed to speak for more than five (5) minutes, if additional time is approved by the Chair. The Board Chair may shorten or lengthen an individual’s opportunity to speak. The Chair may also deny an individual the opportunity if the individual has previously addressed the Board on the same subject within the past two months. Speakers who are District students, parents/guardians of District students, District employees, and District residents will be given priority over speakers who are not members of any of these categories. The Board shall follow its written Board Operating Protocol to determine procedural matters regarding public participation. Patrons and community members who are unable to attend meetings in-person, are encouraged to submit public comment in writing for agenda items at regular meetings or public hearings of the Board . The Board Clerk will provide written comments to the Board during the period of public comment. If the agenda item or comment is related to an item that can only be discussed in executive session, comments may not be provided to the Board at that time if there is a concern regarding due process rights for student and/or personnel hearings. Presentations are to be civil and respectful. Public input shall not disrupt the public meeting. There shall be no intimidation against the Board, members of the Board, school employees, or students of the District. Shouting, loud statements, threats, name calling, profanity, or other improper conduct is strictly forbidden. Individuals engaging in inappropriate conduct will be asked to leave the meeting. Nothing in this policy shall prohibit the removal of any person who willfully disrupts a meeting to the extent that orderly conduct is, in the determination of the Board Chair, seriously compromised. Any person otherwise engaged in illegal conduct at the meeting may also be removed. Failure to leave may result in law enforcement intervention. REQUEST TO ADDRESS THE BOARD Date: ____________________ Name:_____________________________________________________________ (Please Print) Address: _______________________________________________________________________________ Relationship to District (Please check all that apply): ___ Parent/Guardian of a District student ___ Resident of the District ___ Employee of the District ___ Trustee Zone of Residence ______ ___ District Student ___ Other: ______________________ Is your comment related to an item on the agenda: Yes_______ No_______ If yes, which agenda item do you with to address: ______________________________________________________________________________________ ______________________________________________________________________________________ ______________________________________________________________________________________ ______________________________________________________________________________________ If not, please submit your request for items to be placed on the agenda to the Board Clerk. Agenda items will be provided to the Board and may, at the Board’s discretion, be placed on a future agenda. Check if any of the below identified subject matters are matters you wish to address in your presentation to the Board: ____ The hiring of a public school employee. ____ The qualifications of any individual employed/prospective employee. ____ The evaluation or performance of any individual employed by the District. ____ A complaint or concern about any individual employed by the District. ____ A complaint or concern about any student enrolled at the District. ____ Other: _________________________________________________________________________ **Please deliver a completed copy of this form to the Board’s Clerk prior to the commencement of the Board Meeting. Policy History: Adopted on: 10/24/2006 Revised on: 02/23/2016 Revised on: 05/23/2017 Revised on: 09/22/2020 Revised on: 02/28/2023 Revised on:07/22/2025 Policy History: Adopted on: October 24, 2006 Last Revised: August 6, 2025 at 5:23:42 PM

Board Clerk Jodi Stewart Board Clerk Secretarial District Office 125 4th Ave. West 208-324-2392 Staff Contact jodi.stewart@jeromeschools.org Ext. 1010

All Policies Policy Group 8000 Non-Instructional Operations Jerome Joint School District No. 261 NONINSTRUCTIONAL OPERATIONS 8300P Emergency and Disaster Preparedness The Jerome School District has developed procedures for dealing with existing and potential student and school crises. The District Emergency Plan should include Crisis Response Procedures and Critical Incident Procedures. An important component of the District Emergency Plan is intended to aid timely communication and help coordinate services between the agencies and individual schools or the entire District. Crisis Response Procedures guide staff in responding to more frequently occurring crises, such as deaths of students or teachers and other traumatic events, which can affect the school community for a long period. These procedures are intended to be time-limited, problem-focused interventions designed to identify and resolve the crisis, restore equilibrium, and support productive responses. The crisis team uses crisis response procedures to help administrators: 1. Gather information; 2. Establish communication with families; 3. Disseminate accurate information to faculty and students; 4. Intervene directly with students most likely to be affected; 5. Increase the available supportive counseling for students and staff; and 6. Guide students in helpful ways to remember the deceased. Critical Incident Procedures help school personnel handle potentially dangerous events such as an armed intruder in a school and other life-threatening events. The District has developed an Emergency Plan which emphasizes a coordinated interagency approach. An Emergency Plan shall be established in all school buildings to provide a uniform method of warning staff and students of high risk situations involving imminent danger to life or limb. Jerome School District’s Emergency Plan procedures provide benefits for students, parents, and the District. The procedures provide an organized, systematic method for helping students. Staff members know under what circumstances and how to refer a student for help. Crisis Team members operate within specific guidelines to make collaborative decisions and share the responsibility for these often difficult, stressful situations. Parents and other members of the community are assured that the District has established procedures which better prepare schools to respond to crisis. In the event of an emergency, employees are expected to remain at their worksite to ensure the safety and security of students under their care and/or the school’s care until otherwise directed by the school administrator or person in charge. Those employees who have a child in another school should have arrangements in place for the care of their child by others until they can be released from their duties. Employees are strongly encouraged to take all steps necessary to provide for the well being of their family in advance of any major disaster. This will hopefully moderate fears and concerns sufficiently to permit rapid and effective completion of assigned tasks to ensure the well-being of students and staff. Possible Hazards in Idaho An emergency is a sudden, unexpected occurrence requiring immediate action to stabilize a situation. Emergencies may affect school facilities and/or school transportation and may prevent use for an unspecified period of time. The District Emergency Plan should address a range of events and hazards caused by nature or humans, such as: 1. Severe weather; 2. Bus crashes; 3. Bomb threats; 4. Student or staff deaths; 5. Chemical or hazardous material spills; 6. Fire; 7. School shootings; 8. Medical emergencies; 9. Acts of terror or war; and 10. Natural disasters such as earthquakes, tornados, floods, and volcanic eruptions. Direct responsibility for what may occur immediately following a response to a 911 call will lie with the first responders, such as police or fire department. The District’s first responsibility is to ensure the immediate safety of students and staff by activating the appropriate Emergency Plan Procedures. To assist and expedite setup, the Board directs that emergency plans and procedures be developed, implemented, and maintained for all schools, District facilities, and school buses, and that: 1. All employees be informed about the emergency plans and procedures to be followed at their work site to ensure their safety and the safety of others; 2. Students and employees practice the emergency procedures implemented at their school or work site; 3. Parents be advised of the emergency procedures developed at the school their child attends; 4. If materials and supplies beyond those normally provided by the School District are to be kept on hand to augment the school emergency procedures, then it shall be the responsibility of each school to obtain and maintain such supplies in good order; and 5. This policy be reviewed annually. Function of Emergency Plan The District Emergency Plan should include the sequences of managing a disaster. Those sequences are as follows: 1. Mitigation and Prevention addresses what schools and Districts can do to reduce or eliminate risk to life and property; 2. Preparedness focuses on the process of planning for the worst-case scenario; 3. Response is devoted to the steps to take during a crisis; and 4. Recovery deals with how to restore the learning and teaching environment after a crisis. Crisis management is a continuous process in which all phases of the plan should be reviewed and revised. The District will work with law enforcement officers and emergency responders to identify crises that require an outside agency to manage the scene, such as fires, bomb threats, and hostage situations. Policy History: Adopted on: 12/19/2006 Revised on: 08/22/2023 Policy History: Adopted on: December 19, 2006 Last Revised: February 20, 2025 at 5:02:23 PM

All Policies Policy Group 5000 Personnel Jerome Joint School District No. 261 PERSONNEL 5245 Nondiscrimination in the Workplace Discrimination on the basis of sex in any educational program or activity of this district will not be permitted. Exceptions to equal treatment will only be allowed where necessary to accomplish a specific purpose that does not infringe upon essential equality or fundamental fairness in the treatment of students or employees of this district. Any student or employee who believes they have been discriminated against, denied a benefit or excluded from participation in any district education program or activity on the basis of sex in violation of this policy may file a written complaint with the superintendent. The superintendent will review the complaint and file a written response to the complainant within ten working days of receipt of the written complaint. If the complainant is not satisfied with the response, they may submit a written appeal to the Board of Trustees indicating the nature of disagreement with the response and reasons underlying their disagreement. The board will consider the appeal at the next regularly scheduled board meeting following receipt of the written appeal. The board of trustees will allow the complainant to address the board in public or closed session, as appropriate and lawful, concerning the complaint. The board will provide a written response to the complainant as expeditiously as possible following hearing held by the board on the appeal. Cross Reference: 5250 Uniform Grievance Procedure 5120 Equal Employment Opportunity and Non‐Discrimination Legal Reference: Title VII of the Civil Rights Act, 42 U.S.C. §§ 2000(e), et seq., 29 C.F.R. § 1604.11 Title IX of Education Amendments, 20 U.S.C. §§ 1681, et seq. I.C. § 67‐5909 Acts Prohibited Policy History: Adopted on: 03/25/08 Revised on: Policy History: Adopted on: March 25, 2008 Last Revised: February 20, 2025 at 5:02:21 PM

All Policies Policy Group 1000 Board of Trustees Jerome Joint School District No. 261 BOARD OF TRUSTEES 1525 Board Meeting News Coverage One of the paramount responsibilities of the Board of Trustees is to keep the public informed of its actions. Consequently, local news media representatives shall be welcome and encouraged to attend all regular and special meetings of the Board. Broadcasting and Taping Of Board Meetings Photographic and electronic audio and video broadcasting and recording devices may be used at regular and special Board meetings legally open to the public. Persons operating cameras or broadcasting and/or recording devices must do so with a minimum of disruption to those present at the meeting. Specifically, the view between Trustees and the audience must not be obstructed, interviews must not be conducted during the meeting, and no commentary is to be given in a manner that distracts the Trustees or the audience. The Board, or its representatives, may make the necessary arrangements to have audio and video recordings of regular meetings and any special meetings that it deems appropriate. Audio and video recordings are not to be considered part of the minutes of any meeting. Cross Reference: Description: 4110 Public Complaints 4120 Uniform Grievance Procedure 4320 Disruption of School Operations Legal Reference: Description: I.C. § 33-510 Annual Meetings – Regular Meetings – Board of Trustees I.C. § 74-204 Notice of Meetings IC § 74-205 Written Minutes of Meetings Policy History: Adopted on: 09/26/2006 Revised on: 04/25/2023 Revised on:10/28/2025 Policy History: Adopted on: September 26, 2006 Last Revised: November 18, 2025 at 5:51:38 PM