As part of the board's long range plan for the school district's education program, the board shall include the buildings and sites needs for the education program. The long-term needs for building and sites shall be discussed and determined by the board every three years. A Board appointed buildings & grounds advisory committee may be used by the Board for facilities planning.
It shall be 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 (2005). Cross Reference: 103 Educational and Operational Planning
Approved Sept. 19, 2005 Reviewed October 12, 2020 Revised December 14, 2015
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 shall be 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 (2005). Cross Reference: 103 Educational and Operational Planning 801 Site Acquisition and Building Construction
Approved Sept. 19, 2005 Reviewed October 12, 2020 Revised
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 §§ 73A.2, .18; 280.3, .14; 297; 544A (2003). 1974 Op. Attorney Gen. 529. Cross Reference: 801 Site Acquisition and Building Construction
Approved Sept. 19, 2005 Reviewed October 12, 2020 Revised
Sites acquired by the board shall 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 shall be 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 (2005). Cross Reference: 212 Closed Sessions 705.1 Purchasing - Bidding 801 Site Acquisition and Building Construction
Approved Sept. 19, 2005 Reviewed October 12, 2020 Revised
The board supports economic development in Iowa, particularly in the school district community. Construction contracts will be made in the school district community or in Iowa from Iowa-based companies if the bids submitted are comparable in quality and can be received without additional cost in comparison to those submitted by other bidders. The board will have the authority to approve or reject construction contracts.
Public, competitive sealed bids are required for construction projects, including renovation and repair, with a cost exceeding the statutory minimums required by law. The public, competitive sealed bid requirement is waived in the case of emergency repairs when the repairs are necessary to prevent the closing of a school. The AEA administrator will certify that the emergency repairs are necessary to prevent the closing of a school. The superintendent will comply with the competitive quote process for those projects subject to the competitive quote law. The superintendent will determine the process for obtaining quotes for projects below the competitive quote limit. The board shall approve the quote for the project.
The award of construction contracts will, generally, be made to the lowest responsible bidder. The board, in its discretion, after considering factors relating to the construction, including, but not limited to, the cost of the construction, availability of service and/or repair, completion date, and any other factors deemed relevant by the board, may choose a bid other than the lowest bid. The board will have the right to reject any or all bids, or any part thereof, and to enter into the contract or contracts deemed to be in the best interests of the school district.
It is the responsibility of the superintendent to make a recommendation and the reason for it to the board for construction contract bids. The board secretary shall recommend, to the board, which bid to accept.
NOTE: This policy is consistent with Iowa law regarding construction. Public, competitive sealed bids are only required on construction projects, including renovation and repair, if the cost exceeds $135,000. In the case of emergency repairs, the requirement for public, competitive sealed bids is waived if the AEA administrator issues a certificate that the emergency repairs are necessary to prevent the closing of a school. Legal Reference: Iowa Code §§ 72; 73; 73A.2, .18; 297.7-8 (2005). HF 2713 (2006) Cross Reference: 705 Expenditures 801 Site Acquisition and Building Construction
Approved Sept. 19, 2005 Reviewed October 12, 2020 Revised December 14, 2015
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 shall be the responsibility of the superintendent or designee to maintain the school district buildings and sites. As part of this responsibility, a maintenance schedule shall be created and adhered to in compliance with this policy.
Legal Reference: Iowa Code 279.8; 280.3, .14 (2005). Cross Reference: 502.2 Care of School Property/Vandalism 502.5 Student Lockers 802 Maintenance, Operation, and Management 804.1 Facilities Inspections
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised Jan. 10, 2011
Generally, except for emergency situations, requests for improvements or repairs shall be made to the superintendent by building principals and the head custodian. Requirements for requests outlined in the maintenance schedule shall be followed.
Minor improvements, not exceeding a cost of $15,000 may be approved by the superintendent. Improvements exceeding $15,000 must be approved by the board. Routine maintenance and repairs outlined in the maintenance schedule shall be followed.
Legal Reference: Iowa Code 279.8; 280.3, .14 (2005). Cross Reference: 802.1 Maintenance Schedule 802.3 Emergency Repairs
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised November 9, 2020
In the event an emergency occurs, requiring repairs in excess of the statutory minimum required by law to a school district facility and to prevent the closing of school, the provisions relating to bidding shall not apply.
It shall be the responsibility of the superintendent to obtain certification from the area education agency administrator stating such repairs in excess of the statutory minimum required by law were necessary to prevent the closing of school.
It shall be the responsibility of the superintendent to notify the board as soon as possible considering the circumstances of the emergency.
Legal Reference: Iowa Code 280.3, .14; 297.8 (2005). Cross Reference: 705.1 Purchasing - Bidding 802 Maintenance, Operation, and Management
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised Jan. 10, 2011
Real property of the school district shall be inventoried annually under the supervision of the board secretary. It shall be the responsibility of the board secretary to ensure accurate records for the school district's real property.
Legal Reference: Iowa Code 279.8; 291.6 (2005). Cross Reference: 901: Public Examination of School District Records
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised _______
The board recognizes the need for access to its buildings and sites by persons with disabilities. Renovated and new buildings and sites shall 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 (1988); 42 U.S.C. 12101 et seq. (Supp. 1990); Iowa Code chapters 104A; 216 (2005); 281 I.A.C. 41.27. Cross Reference: 102 Equal Educational Opportunity 603.3 Special Education
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised Jan. 10, 2011
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 shall 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, and may be reported to local law enforcement officials.
Legal Reference: Iowa Code 279.8 (2005). Cross Reference: 502 Student’s Rights and Responsibilities 903.4 Public Conduct on School District Premises
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised Jan. 10, 2011
In concert with the board's goal to utilize public funds in an effective and efficient manner, employees and students shall 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.
Legal Reference: Iowa Code 279.44; 473.19-.20 (2005). Cross Reference: 700: Purpose of Non-instructional and Business Services
Approved Sept. 19, 2005 Reviewed November 9, 2020 Revised Jan. 10, 2011
Chariton Community School District will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the Chariton Community 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 $100,000. 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 with a purchase price equal to or greater than $100,000 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.
Chariton Community School District in accordance with GASB 34, will retroactively report intangible assets. If actual historical cost cannot be determined for intangible assets due to lack of sufficient records, estimated historical cost will be used.
This policy applies to all intangible assets. 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 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 or designee 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 (2009). Cross Reference: 709 Insurance Program 701.3 Financial Records
Approved _June 13, 2011___ Reviewed: November 9, 2020 Revised ____________
A. Capital Assets Management System The superintendent, and/or other designated staff, shall: 1. Conduct the fixed assets physical count; 2. Develop the fixed assets listing; 3. Tag fixed assets included in the fixed assets management system with a bar code identification number; 4. Make a recommendation of a computer software program for managing the fixed assets management system; 5. Enter the necessary data into the fixed capital assets management system and compile the appropriate reports; 6. Develop forms and procedures for maintaining the integrity of the fixed capital assets management system; and, 7. Maintain responsibility for an accurate fixed capital assets management system.
B. Determining historical cost 1. The historical cost of a capital asset is based on the actual costs expended in making the capital assets serviceable. 2. Gifts of capital assets are valued at the estimated fair market value at the addition/acquisition date. 3. Fixed assets purchased under a capital lease are valued at historical cost of their net present value of the minimum lease payments on the addition/acquisition date. 4. The historical cost of capital assets must include capitalized interest.
C. Annual capital assets listing reconciliation 1. The superintendent, and/or other designated staff, in conjunction with the capital assets management team, will conduct an annual capital assets physical count to develop the annual capital assets listing in a manner similar to the initial capital assets listing process in B above. At least every three years, someone other than the person in custody of the capital assets in the building/department/room will perform the capital assets physical count for the building/department/room. 2. Upon completion of the annual capital assets listing, the capital assets listing is reconciled to the capital assets management system data base. 3. Capital assets found to have been excluded from the data base are added to the capital assets management system. The capital assets management system process should be reviewed to prevent future incidents of excluding a capital asset. 4. Capital assets unaccounted for are reported to the superintendent who contacts the supervisor of and the individual in charge/control/custody of the capital asset. The individual in charge/control/custody of the capital asset has thirty days to account for the capital asset. 5. Capital assets unaccounted for after thirty days are reported to the superintendent for appropriate action and documentation. "Appropriate action" may include discipline, up to and including discharge, and may require the employee/person in charge/control/custody of the capital asset to replace the asset. 6. The superintendent is responsible for documenting the reasons each asset was not reconciled to the capital assets management system.
CAPITAL ASSETS REGULATION
D. Addition/acquisition of capital assets. 1. The Chariton Community School District’s purchasing policy and administrative regulations must be followed when acquiring capital assets. The Chariton Community School District's policy and administrative regulations must be followed for receiving a gift of capital assets. 2. The capital assets addition/acquisition documentation must be completed for each additional capital asset with an addition/acquisition cost of equal to or greater than $100,000. a. Name of location-building/department/room; b. Location-building/department/room code; c. Balance sheet accounting/class code; d. Government program; e. Addition/acquisition date; f. Check/purchase order number or gift; g. Bar code identification number assigned to and placed on the capital asset; h. Serial/model number; i. Cost-historical; j. Fair market value on acquisition date (donated assets only); k. Estimated useful life; l. Vendor; m. Purchasing fund and function; n. Description of capital asset; o. Department/person charged with custody, p. Method of addition/acquisition-purchase, trade, gift etc., q. Quantity; r. Replacement cost; s. Addition/acquisition authorization; and, t. Function for depreciation. 3. Capital assets acquired in a month must be entered into the capital assets management system in the same month. 4. The actual costs of construction in progress, other than infrastructure, is entered into the capital assets management system in the month in which costs are incurred until the total cost of addition/acquisition is entered. Upon completion of construction, the total costs accumulated over the period of construction are reclassified to buildings. 5. Capital assets acquired in a month must be entered into the capital assets management system in the same month.
E. Relocation/transfer of machinery and equipment capital assets. 1. A capital assets relocation/transfer documentation must be completed prior to removing machinery and equipment capital assets from their current location. The following information must be collected: a. Relocation/transfer date; b. Quantity; c. Bar code identification number; d. Current location-building/department/room code; e. Name of current location-building/department/room; f. New location-building/department/room code;
CAPITAL ASSETS REGULATION
g. Name of new location-building/department/room; h. Date placed at new location-building/department/room; i. Department/person charged with custody; and j. Relocation/transfer authorization. 2. Capital assets relocated/transferred in a month must be entered into the capital assets management system in the same month.
F. Disposal of capital assets 1. A Capital Assets disposal documentation must be completed prior to disposing of real property. The following information must be collected: a. Disposal date; b. Quantity; c. Bar code tag identification number; d. Legal description, e. Location/Address; f. Purchaser; g. Disposal methods for real property trade, sale, stolen, etc.; and, h. Disposal authorization. 2. Capital assets disposed of in a month must be entered into the capital assets management system in the same month. 3. When assets are sold or disposed of, it is necessary to calculate and report a gain or loss in the statement of activities. The gain/loss is calculated by subtracting the net book value (historical cost less any accumulated amortization) from the net amount realized on the sale or disposal.
G. Lost, damaged or stolen capital assets. 1. A Lost, Damaged or Stolen Capital Assets Report, if appropriate must be completed when a capital asset has been lost, damaged or stolen. The following information must be collected: a. Date of loss, damage or theft; b. Employee/person discovering; c. Quantity; d. Description of capital asset; e. Bar code tag identification number; f. Location-building/department/room; g. Description of loss, damage, etc.; h. Filing of police report-yes or no; i. Filing of insurance report-yes or no; j. Sent for repair-yes or no; k. Date returned from repair; l. Date returned to location-building/department/room; m. Department/person charged with custody; and, n. Authorization. 2. Capital assets damaged, lost or stolen in a month must be entered into the capital assets management system in the same month.
CAPITAL ASSETS REGULATION
H. Capital assets reports 1. Annual reports for June 30 each year. 2. Capital assets listing including the following items: a. Balance sheet accounting/class code; b. Purchasing fund, function and depreciation function; c. Bar code tag identification number; d. Description of the capital asset; e. Historical cost or other;, f. Location; g. Current year depreciation/expense; and, h. Accumulated depreciation/amortization. g. capital assets listing by location/building; h. capital assets listing by department/employee/person charged with custody; and, i. capital assets listing by replacement cost.
School property, such as equipment, furnishings, equipment and/or supplies (hereafter equipment), will be disposed of when it is determined to be of no further use to the school district. It shall be the objective of the school district in disposing of the equipment to achieve the best available price or most economical disposal.
Obsolete equipment shall be disposed of in a manner determined by the board. A public hearing shall be held regarding the disposal of the equipment with a value of $25,000 or more prior to the board's final decision.
In the case of a sale, advertisements for bids shall be taken. If the bids received by the board are deemed inadequate, the board may decline to sell the property and re-advertise.
It shall be 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.
Approved Sept. 19, 2005 Reviewed December 14, 2020 Revised _______
Decisions regarding the lease, sale, or disposal of school district real property shall be 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 a public hearing shall be held. The board shall adopt a resolution announcing the proposed sale, lease or disposal which shall 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 shall 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 make a final determination on the proposal contained in the resolution. The provisions above relating to the sale, lease, or disposition of school district property do not apply to student-constructed buildings and the property on which student-constructed buildings are located. The board of directors may sell, lease, or dispose of a student-constructed building and the property on which the student-constructed building is located, and may purchase sites for the erection of additional structures, by resolution. In the case of the razing of a school district facility, at a cost of $5,000 or more, the board will advertise and take bids for the purpose of awarding the contract for the project. The superintendent shall be 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 shall 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. Approved Sept. 19, 2005, Reviewed December 14, 2020, Revised _______
A program for annual inspection, in addition to those conducted by authorized agencies, of the equipment, facilities, and grounds shall be conducted as part of the maintenance schedule for school district buildings and sites. The results of this inspection shall 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. It shall be the responsibility of the superintendent to insure inspections are complete. Legal Reference: Iowa Code 279.8 (2005). Cross Reference: 802 Maintenance, Operation, and Management
Approved Sept. 19, 2005 Reviewed December 14, 2020 Revised __Jan. 10, 2011_____
The school district shall maintain a warning system designed to inform students, employees, and visitors in the facilities of an emergency. This system shall be maintained on a regular basis under the maintenance plan for school district buildings and sites. Students shall be informed of this system according to board policy. Each classroom and office shall have a plan for helping those in need of assistance to safety during an emergency. This shall include, but not be limited to, students and employees with disabilities. Licensed employees shall be responsible for instructing students on the proper techniques to be followed during an emergency. It shall be the responsibility of the superintendent to develop administrative regulations regarding this policy. Legal Reference: Iowa Code 100.31 (2005). Cross Reference: 507 Student health and Well-being 711.7 School Bus Safety Instruction 804 Safety Program
Approved Sept. 19, 2005 Reviewed December 14, 2020 Revised _______
As soon as a bomb threat is reported to the administration, the school district facility should be cleared immediately. A thorough search will be made by the appropriate school district or law enforcement officials. Employees and students shall remain outside the school district facility until it is determined that danger no longer exists. It shall be the responsibility of the superintendent to file a report or keep a report of each incident for the school district records. Legal Reference: Iowa Code 279.8 (2005). Cross Reference: 804 Safety Program
Approved Sept. 19, 2005 Reviewed December 14, 2020 Revised _______
Friable and non-friable 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 replace asbestos it will be replaced with non-asbestos containing materials. Each school building will maintain a copy of the asbestos management plan.
The school district will appoint and train appropriate employees as necessary.
Legal Reference: 20 U.S.C. 3601 et seq. (1988); 40 C.F.R. Pt. 763 (1993). Iowa Code 279.52-.54 (2005). Cross Reference: 403.4 Hazardous Chemical Disclosure 802 Maintenance, Operation, and Management
Approved Sept. 19, 2005 Reviewed December 14, 2020 Revised _______