800 BUILDINGS & SITES

800 OBJECTIVES OF BUILDINGS & SITES

This series of the board policy manual sets forth the board objectives and goals for the school district's buildings and sites.  It is the goal of the board to provide sufficient school district buildings and sites for the education program.  The board will strive to provide an environment which will encourage and support learning.

In providing this environment the school district buildings and sites will accommodate the organizational and instructional patterns that support the education program.  The board has final authority to determine what is necessary to meet the needs of the education program.

It is the responsibility of the superintendent to oversee the day-to-day operations of the school buildings and sites and to notify the board of areas in need of improvement.

 

 

 

 

Approved:                   3-14-83

Reviewed:                   5-23-94, 10-13-03. 10-8-07, 2-24-14, 8-26-19

Revised:                      2-9-98

801 SITE ACQUISITION AND BUILDING CONSTRUCTION

801.1 BUILDINGS & SITES LONG RANGE PLANNING

As part of the board's long range plan for the school district's education program, the board will include the buildings and sites needs for the education program.  The long-term needs for building and will be discussed and determined by the board.

It is the responsibility of the superintendent to provide information including, but not limited to, enrollment projections and education program requirements to the board.

 

 

Legal Reference:          Iowa Code §§ 280.3, .12, .14; 297 

Cross Reference:         103      Long-Range Needs Assessment

Approved:                   2-9-98

Reviewed:                   10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:

801.2 BUILDINGS & SITES SURVEYS

The board may engage the services of consultants or other personnel to study the needs of the school district's buildings and sites in providing the education program.  The results of these services will be considered in planning the education program and in making decisions about the improvement and acquisition of additional buildings and sites.

It is the responsibility of the superintendent to make a recommendation to the board regarding the need for such services and who should perform such services for the board.

 

 

 

 

 

 

Legal Reference:          Iowa Code §§ 280.3, .14; 297 

Cross Reference:         103      Long-Range Needs Assessment

                                    801      Site Acquisition and Building Construction

Approved:                   3-14-83

Reviewed:                   5-23-94, 10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:                      2-9-98

801.3 EDUCATIONAL SPECIFICATIONS FOR BUILDINGS & SITES

Buildings and sites considered for purchase or construction by the board or currently owned by the school district and used for the education program must meet, or upon improvement be able to meet, the specifications set by the board.  The board will make this determination.

Prior to remodeling or other construction of buildings and sites, the board may appoint a committee of consultants, employees, citizens, or others to assist the board in developing the specifications for the new or improved buildings and sites.  These specifications will be consistent with the education program, and they will provide the architect with the information necessary to determine what is expected from the facility.  It is within the discretion of the board to determine whether a committee is appointed.

The education specifications will include, but not be limited to, the financial resources available for the project, the definition and character of classrooms, the functional use to be made of the rooms, description of specialized needs, and other pertinent information as the board deems necessary.

It is the responsibility of the superintendent to make a recommendation to the board regarding the specifications of buildings and sites.

 

 

 

Legal Reference:          Cedar Rapids Community School District, Linn County v. City of Cedar Rapids, 252 Iowa 205, 106 N.W.2d 655 (1960).

                                    Iowa Code §§ Ch 26; 280.3, .14; 297; 544A 

                                    1974 Op. Att'y Gen. 529.

 

Cross Reference:         801      Site Acquisition and Building Construction

Approved:               3-14-83

Reviewed:               5-23-94, 10-13-03, 2-24-14, 8-26-19

Revised:                  2-9-98, 10-8-07

 

801.4 SITE ACQUISITION

Sites acquired by the board will meet or, upon improvement, be able to meet the specifications set out by the board prior to using the site for the education program.  The board may meet in closed session to discuss potential purchases of sites.

It is the responsibility of the superintendent to assist the board and to make recommendations concerning the acquisition of sites.

 

 Legal Reference:       Iowa Code §§ 21.5(j); 297 

Cross Reference:       212      Closed Sessions

                                   705.1   Purchasing - Bidding

                                   801      Site Acquisition and Building Construction

  Approved:                2-9-98

  Reviewed:                10-13-03, 10-8-07, 2-24-14, 8-26-19

  Revised:

 

802 MAINTENANCE, OPERATION AND MANAGEMENT

802.1 MAINTENANCE SCHEDULE

The school district buildings and sites, including the grounds, buildings and equipment, will be kept clean and in good repair.  Employees should notify the building principal when something is in need of repair or removal, including graffiti.

It is the responsibility of the superintendent to maintain the school district buildings and sites.  As part of this responsibility, a maintenance schedule is created and adhered to in compliance with this policy.

 

Legal Reference:          Iowa Code §§ 279.8; 280.3, .14 

Cross Reference:         502.2   Care of School Property/Vandalism

                                    502.5   Student Lockers

                                    802      Maintenance, Operation and Management

                                    804.1   Facilities Inspections

Approved:                   4-10-00

Reviewed:                   10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:

 

802.2 REQUESTS FOR IMPROVEMENTS

Generally, except for emergency situations, requests for improvements or repairs are made to the superintendent by building principals and the head custodian.  Requirements for requests outlined in the maintenance schedule will be followed.

Minor improvements, not exceeding a cost of $25,000, may be approved by the superintendent.  Improvements exceeding $25,000 must be approved by the board.  Routine maintenance and repairs outlined in the maintenance schedule will be followed.

 

 

 

Legal Reference:         Iowa Code §§ 279.8; 280.3, .14 

Cross Reference:         802.1   Maintenance Schedule

                                    802.3   Emergency Repairs

Approved:                   3-14-94

Reviewed:                   5-23-94, 10-8-07, 2-24-14, 8-26-19

Revised:                      2-9-98, 10-13-03

802.3 EMERGENCY REPAIRS

The provisions related to bidding in the Iowa Code will not apply in the event an emergency requiring repairs to a school district facility are necessary to correct or control the situation and to prevent the closing of school if the repairs are estimated to be in excess of the amount specified in Iowa Code for the requirement of bids.

It is the responsibility of the superintendent to obtain certification from the area education agency administrator stating such repairs in excess of the amount specified in Iowa Code were necessary to prevent the closing of school.

It is the responsibility of the superintendent to notify the board as soon as possible considering the circumstances of the emergency.

 

 

 

 Legal Reference:         Iowa Code §§ 26.3, 280.3, .14; 297.8 

Cross Reference:         705.1   Purchasing - Bidding

                                    802      Maintenance, Operation and Management

Approved:                   3-14-93

Reviewed:                   5-23-94, 2-24-14, 8-26-19

Revised:                      2-9-98, 10-13-03, 10-8-07

802.4 CAPITAL ASSETS

802.4 CAPITAL ASSETS

Original Adopted Date: 11-8-10                                          Last Revised Date: 12-12-22                                        Last Reviewed Date: 11-28-22

The school district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law; to improve the school district's oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of capital assets for insurance purposes.

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e. governmental activities and business type activities) and the proprietary fund financial statements.  Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment.  Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $25,000 (assets to be depreciated will be equal to or greater than $5,000).  The Federal regulations governing school lunch programs require capital assets attributable to the school lunch program with a historical cost of equal to or greater than $500 be capitalized.  Additionally, capital assets are depreciated over the useful life of each capital asset. 

All intangible assets (except for right to use lease assets) with a purchase price equal to or greater than $25,000 with useful life of two or more years, are included in the intangible asset inventory for capitalization purposes.  Such assets are recorded at actual historical cost and amortized over the designated useful lifetime applying a straight-line method of depreciation.  If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of the asset, then the intangible asset needs to be considered to have an indefinite useful life and no amortization should be recorded.

If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported.  It is not appropriate to “net” the capital asset and amortization to avoid reporting.   For internally generated intangible assets, outlays incurred by the government's personnel, or by a third-party contractor on behalf of the government, and for development of internally generated intangible assets should be capitalized.

The district recognizes the importance of classifying leases of intangible assets as assets or liabilities in financial statements.  When operating as a lessor, the district will recognize a lease liability and an intangible right-to-use lease asset.  When operating as a lessee, the district will recognize a lease receivable and a deferred inflow of resources consistent with the requirements established in GASB 87. 

The District recognizes a lease liability and an intangible right-to-use lease asset with an initial value of 1% (one percent) of prior year General Fund expenditures or more. At the commencement of a lease, the District initially measures the lease liability at the present value of payments expected to be made during the lease term.  Subsequently, the lease liability is reduced by the principal portion of lease payments made.  The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date plus certain initial direct costs to place the asset in service.  The lease asset is then amortized on a straight-line basis over the life of the lease.

The capital assets management system must be updated monthly to account for the addition/acquisition, disposal, relocation/transfer of capital assets.  It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It will also be the responsibility of the superintendent to educate employees about this policy and its supporting administrative regulations.  

 

Legal Reference:          Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A 

Cross Reference:         709      Insurance Program

                                    701.3   Financial Records

 

802.5 BUILDINGS & SITES ADAPTATION FOR PERSONS WITH DISABILITIES

The board recognizes the need for access to its buildings and sites by persons with disabilities.  School district buildings and sites currently in use will be altered to be accessible to persons with disabilities unless the alteration would cause an undue hardship for the school district.  Renovated and new buildings and sites will be accessible to persons with disabilities.

It is the responsibility of the superintendent, upon board approval, to take the necessary action to ensure school district buildings and sites are accessible to persons with disabilities.

 

 

Legal Reference:         29 U.S.C. §§ 621-634 

                                    42 U.S.C. §§ 12101 et seq. 

                                    Iowa Code chs. 104A; 216 .

Cross Reference:       102      Equal Educational Opportunity

                                    603.3   Special Education

Approved:                  2-9-98

Reviewed:                   10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:

802.6 VANDALISM

The board believes everyone should treat school district buildings and sites and property with respect for the benefit of the education program.  Users of school district property will treat it with care.  Employees discovering vandalism should report it to the building principal as soon as possible.

Persons suspected, found or proven to have destroyed or otherwise harmed school district property may be subject to discipline by the school district, if the person is under the jurisdiction of the school district, and may be reported to local law enforcement officials.  Persons who are not under the jurisdiction of the school district and who are suspected, found or proven to have destroyed or otherwise harmed school district property will be reported to the local law enforcement authorities.

 

 

Legal Reference:          Iowa Code § 279.8 

Cross Reference:         502      Students Rights and Responsibilities

                                    903.4   Public Conduct on School Premises

Approved:                   2-9-98

Reviewed:                   10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:                      

802.7 ENERGY CONSERVATION

In concert with the board's goal to utilize public funds in an effective and efficient manner, employees and students will practice energy conservation methods when utilizing the school district's buildings and sites.  These methods include, but are not limited to, turning off lights and equipment when not in use, reducing the temperature of the facility, particularly when it is not in use, and keeping windows and doors properly closed or open, depending upon the weather.

It is the responsibility of the superintendent to develop energy conservation guidelines for employees and students.  Employees and students will abide by these guidelines.

 

 

 

Legal Reference:          Iowa Code §§ 279.44; 473.19-.20 

Cross Reference:         700      Purpose of Noninstructional and Business Services

Approved:                   2-9-98

Reviewed:                   10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:

803 SELLING AND LEASING

803.1 DISPOSITION OF OBSOLETE EQUIPMENT

School property, such as equipment, furnishings, or supplies (hereafter equipment), will be disposed of when it is determined to be of no further use to the school district.  It is the objective of the school district in disposing of the equipment to achieve the best available price or most economical disposal.

Obsolete equipment having a value of less than $5,000 but more than $500 will be disposed of in a manner determined by the board.   Obsolete equipment having a value of less than $500 will be sold at auction or submitted for bids through school district publications. However, the sale of equipment, furnishings or supplies disposed of in this manner will be published in a newspaper of general circulation.  The publication of the sale will be published with at least one insertion each week for two consecutive weeks.

A public hearing will be held regarding the disposal of the equipment with a value of $5,000 or more prior to the board's final decision.  The board will adopt a resolution announcing the proposed sale and will publish notice of the time and place of the public hearing and the description of the property will be in the resolution.  Notice of the public hearing will be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date.  Upon completion of the public hearing, the board may dispose of the equipment.

It is the responsibility of the superintendent to make a recommendation to the board regarding the method for disposing of equipment of no further use to the school district.

 

 

 

 

Legal Reference:         Iowa Code §§ 297.22-.25 

Cross Reference:         704      Revenue

                                    705.1   Purchasing - Bidding

                                    803      Selling and Leasing

Approved:                  3-13-83

Reviewed:                   5-23-94, 10-8-07, 8-26-19

Revised:                      2-9-98, 10-13-03, 2-24-14

803.2 LEASE, SALE OR DISPOSAL OF SCHOOL DISTRICT BUILDINGS & SITES

Decisions regarding the lease, sale, or disposal of school district real property are made by the board.  In making its decision the board will consider the needs of the education program and the efficient use of public funds.

Prior to the board's final decision regarding real property with a value of $25,000 or more, a public hearing will be held.  The board will adopt a resolution announcing the proposed sale which will contain notice of the time and place of the public hearing and the description of the property or locally known address.  Notice of the time and place of the public hearing will be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date.  Upon completion of the public hearing, the board may dispose of the property.

If the real property contains less than two acres, is located outside of a city, is not adjacent to a city and was previously used as a schoolhouse site, the property may revert to the owner of the tract from whom the property was taken following the procedures set forth in Iowa Code §§ 297.15-.25.

In the case of a sale or lease of school district real property not being used for the education program, unless otherwise exempted, advertisements for bids will be taken.  If the bids received by the board are deemed inadequate, the board may decline to sell or lease the property and re-advertise.

In the case of the razing of a school district facility, at a cost of $25,000 or more, the board will advertise and take bids for the purpose of awarding the contract for the project.

The superintendent is responsible for coordinating the action necessary for the board to accomplish the lease, sale, or disposal of school district real property, including student-constructed buildings.  It will also be the responsibility of the superintendent to make a recommendation to the board regarding the use of school district real property not being utilized for the education program.

 

 

Legal Reference:          Iowa Code §§ 297.15-.25 

Cross Reference:         704      Revenue

                                    705.1   Purchasing - Bidding

                                    803      Selling and Leasing

Approved:                   4-10-00

Reviewed:                   2-24-14, 8-26-19

Revised:                      10-13-03, 10-8-07

804 SAFETY PROGRAM

804.1 FACILITIES INSPECTIONS

A program for annual inspection, in addition to those conducted by authorized agencies, of the equipment, facilities, and grounds will be conducted as part of the maintenance schedule for school district buildings and sites.  The results of this inspection will be reported to the board at its annual meeting.  Further, the board may conduct its own inspection of the school district buildings and sites annually.

 

 

 

Legal Reference:          Iowa Code § 279.8 

Cross Reference:         802      Maintenance, Operation and Management

Approved:                   2-9-98

Reviewed:                   10-13-03, 10-8-07, 2-24-14, 8-26-19

Revised:

804.2 DISTRICT EMERGENCY OPERATIONS PLANS

Original Adopted Date: 11-8-10                                          Last Revised Date: 12-12-22                                        Last Reviewed Date: 11-28-22

The school district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law; to improve the school district's oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of capital assets for insurance purposes.

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e. governmental activities and business type activities) and the proprietary fund financial statements.  Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment.  Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $25,000 (assets to be depreciated will be equal to or greater than $5,000).  The Federal regulations governing school lunch programs require capital assets attributable to the school lunch program with a historical cost of equal to or greater than $500 be capitalized.  Additionally, capital assets are depreciated over the useful life of each capital asset. 

All intangible assets (except for right to use lease assets) with a purchase price equal to or greater than $25,000 with useful life of two or more years, are included in the intangible asset inventory for capitalization purposes.  Such assets are recorded at actual historical cost and amortized over the designated useful lifetime applying a straight-line method of depreciation.  If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of the asset, then the intangible asset needs to be considered to have an indefinite useful life and no amortization should be recorded.

If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported.  It is not appropriate to “net” the capital asset and amortization to avoid reporting.   For internally generated intangible assets, outlays incurred by the government's personnel, or by a third-party contractor on behalf of the government, and for development of internally generated intangible assets should be capitalized.

The district recognizes the importance of classifying leases of intangible assets as assets or liabilities in financial statements.  When operating as a lessor, the district will recognize a lease liability and an intangible right-to-use lease asset.  When operating as a lessee, the district will recognize a lease receivable and a deferred inflow of resources consistent with the requirements established in GASB 87. 

The District recognizes a lease liability and an intangible right-to-use lease asset with an initial value of 1% (one percent) of prior year General Fund expenditures or more. At the commencement of a lease, the District initially measures the lease liability at the present value of payments expected to be made during the lease term.  Subsequently, the lease liability is reduced by the principal portion of lease payments made.  The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date plus certain initial direct costs to place the asset in service.  The lease asset is then amortized on a straight-line basis over the life of the lease.

The capital assets management system must be updated monthly to account for the addition/acquisition, disposal, relocation/transfer of capital assets.  It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It will also be the responsibility of the superintendent to educate employees about this policy and its supporting administrative regulations.  

 

Legal Reference:          Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A 

Cross Reference:         709      Insurance Program

                                    701.3   Financial Records

804.4 ASBESTOS CONTAINING MATERIAL

Asbestos containing materials will be maintained in good condition and appropriate precautions will be followed when the material is disturbed.  If there is a need to eliminate asbestos it will be replaced with nonasbestos containing materials.  Each school building will maintain a copy of the asbestos management plan.

The school district will annually notify, appoint and train appropriate employees as necessary.

 

 

Legal Reference:         20 U.S.C. §§ 3601 et seq. 

                                    40 C.F.R. Pt. 763.84 

                                    Iowa Code §§ 279.52-.54 

Cross Reference:        403.4   Hazardous Chemical Disclosure

                                    802      Maintenance, Operation and Management

Approved:                   2-9-98

Reviewed:                   10-8-07, 2-24-14, 8-26-19

Revised:                      10-13-03