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.