800 BUSINESS PROCEDURES

800 Objectives of Buildings & Sites

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Objectives of Buildings & Sites                                                                                                                                          Code No.  800

 

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 educational 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 educational program.  The Board has final authority to determine what is necessary to meet the needs of the educational 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:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:

Cross Reference:

801 Buildings & Sites

801.1 Buildings & Sites Long Range Planning

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Buildings & Sites Long Range Planning                                                                                                                             Code No.  801.1

 

As part of the Board’s long range plan for the School District’s educational program, the Board will include the buildings and sites needs for the educational program.  The long-term needs for buildings 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 educational program requirements to the Board.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 280.3, .12, .14; 297(2013)

Cross Reference:  103 Long-Range Needs Assessment

801.2 Buildings & Sites Surveys

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Buildings & Sites Surveys                                                                                                                                                Code No.  801.2

 

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 educational program.  The results of these services will be considered in planning the educational 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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 280.3, .14; 297(2013)

Cross Reference:  103 Long-Range Needs Assessment; 801 Site Acquisition and Building Construction

801.3 Educational Specifications for Buildings & Sites

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Educational Specifications for Buildings & Sites                                                                                                       Code No.  801.3

 

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 classroom, 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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:  September 14, 2004

Legal Reference:  Cedar Rapids Community School District, Linn County v. Cedar Rapids, 252 Iowa 205, 106 N.W.2d 655 (1960); Iowa Code §§ 8A; 280.3, .14; 26; 297; 544A (2013); 1974 Op. Att'y Gen. 529

Cross Reference:  Site Acquisition and Building Construction

801.4 Site Acquisition

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Site Acquisition                                                                                                                                                                   Code No.  801.4

 

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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 21.5(i); 297 (2013)

Cross Reference:  212 Closed Sessions; 705.1 Purchasing-Bidding; 801 Site Acquisition and Building Construction

802

802.1 Maintenance Schedule

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Maintenance Schedule                                                                                                                                                     Code No.  802.1

 

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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 279.8; 280.3, .14 (2001)

Cross Reference:  502.2 Care of School Property/Vandalism; 502.5 Student Lockers; 802 Maintenance, Operations, and Management; 804.1 Facilities Inspections

802.2 Requests for Improvements

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Requests for Improvements                                                                                                                                            Code No.  802.2

 

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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 279.8; 280.3, .14 (2013)

Cross Reference:  802.1 Maintenance; 802.3 Emergency Repairs

802.3 Emergency Repairs

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Emergency Repairs                                                                                                                                                           Code No.  802.3

 

In the event an emergency requiring repairs, in excess of $25,000 to a school district facility are necessary to correct or control the situation and to prevent the closing of school, the provisions relating to bidding will not apply.

It is the responsibility of the Superintendent to obtain certification from the Area Education Agency administrator stating such repairs in excess of $25,000 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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 26.3, 280.3, .14; 297.8 (2013)

Cross Reference:  705.1 Purchasing-Bidding; 802 Maintenance, Operation and Management

802.4 Capital Assets

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Capital Assets                                                                                                                                                                     Code No.  802.4

 

The Oskaloosa Community 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 $5,000.00.  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 $5,000.00 with useful life or 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 reached.

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 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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:  October 12, 2010

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2013)

Cross Reference:  709 Insurance Program; 701.3 Financial Records

802.4R1 Capital Assets Regulation

BUSINESS PROCEDURES

Series 800

 

Administrative Regulation:  Capital Assets                                                                                                                                     Code No.  802.4R1

 

  1. 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.
  1. 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 the net present value of the minimum lease payments on the addition/acquisition date.
  4. The historical cost of capital assets must include capitalized interest.
  1. 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 contracts the supervisor of 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.
  1. Addition/acquisition of capital assets
  1. The School District’s purchasing policy and administrative regulations must be followed when acquiring capital assets.  The 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 assets with an addition/acquisition cost of equal to or greater than $5,000 ($500 nutrition fund).  The following information should be collected, if applicable:
  1. Name of location-building/department/room;
  2. Location-building/department/room code;
  3. Balance sheet accounting/class code;
  4. Government or BTA program;
  5. Addition/acquisition date;
  6. Check/purchase order number or gift;
  7. Bar code identification number assigned to and placed on the capital asset;
  8. Serial/model number;
  9. Cost-historical;
  10. Fair market value on acquisition date (donated assets only);
  11. Estimated useful life;
  12. Vendor;
  13. Purchasing fund and function;
  14. Description of capital asset;
  15. Department/person charged with custody;
  16. Method of addition/acquisition-purchase, trade, gift etc.;
  17. Quantity;
  18. Replacement cost;
  19. Addition/acquisition authorization; and,
  20. Function for depreciation.
  1. Capital assets acquired in a month must be entered into the capital assets management system in the same month.
  2. 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.
  3. Capital assets acquired in a month must be entered into the capital assets management system in the same month.
  1. 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:
  1. Relocation/transfer date;
  2. Quantity;
  3. Bar code identification number;
  4. Current location-building/department/room code;
  5. Name of current location-building/department/room;
  6. New location-building/department/room code;
  7. Name of new location-building/department/room;
  8. Date placed at new location-building/department/room;
  9. Department/person charged with custody; and
  10. Relocation/transfer authorization.
  1. Capital assets relocated/transferred in a month must be entered into the capital assets management system in the same month.
  1. Disposal of capital assets
  1. Capital assets disposal documentation must be completed prior to disposing of real property.  The following information must be collected:
  1. Disposal date;
  2. Quantity;
  3. Bar code tag identification number;
  4. Legal description;
  5. Location/Address;
  6. Purchaser;
  7. Disposal methods for real property trade, sale, stolen, etc.; and,
  8. Disposal authorization.
  1. Capital assets disposed of in a month must be entered into the capital assets management system in the same month.
  2. When asset 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.
  1. Lost, damaged or stolen capital assets.
  1. A Lost, Damaged, or Stolen Capital Assets Report must be completed when a capital asset has been lost, damaged, or stolen.  The following information must be collected:
  1. Date of loss, damage or theft;
  2. Employee/person discovering;
  3. Quantity;
  4. Description of capital asset;
  5. Bar code tag identification number;
  6. Location-building/department/room;
  7. Description of loss, damage, etc.;
  8. Filing of police report – yes or no;
  9. Filing of insurance report – yes or no;
  10. Sent for repair – yes or no;
  11. Date returned from repair;
  12. Date returned to location – building/department/room;
  13. Department/person charged with custody; and,
  14. Authorization.
  1. Capital assets damaged, lost, or stolen in a month must be entered into the capital assets management system in the same month.
  1. Capital assets reports
  1. Annual reports for June 30 each year.
  1. Capital assets listing including the following items:
  1. Balance sheet accounting/class code;
  2. Purchasing fund, function, and depreciation function;
  3. Bar code tag identification number;
  4. Description of the capital asset;
  5. Historical cost or other;
  6. Location;
  7. Current year depreciation/expense; and,
  8. Accumulated depreciation/amortization.
  1. Capital assets listing by location/building;
  2. Capital assets listing by department/employee/person charged with custody; and,
  3. Capital assets listing by replacement cost.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:  October 12, 2010

802.4R2 Capital Assets Management System Definitions

BUSINESS PROCEDURES

Series 800

 

Administrative Regulation:  Capital Assets Management System Definitions                                                                       Code No.  802.4R2

 

Back trending/standard costing – an estimate of the historical original cost using a known average installed cost for like units as of the estimated addition/acquisition date.  This cost is only applied to the capital assets initially counted upon implementation of the capital assets management system when the historical original cost cannot be determined.  It is inappropriate to apply the back trending/standard costing method to any capital assets acquired after the assets management system implementation date.

Balance sheet accounting/class codes – the codes set out for assets in the Iowa Department of Education Uniform Accounting Manual.  They are: 200 – Capital Assets; 211 – Land and Land improvements; 221 – Site Improvements; 222 – Accumulated Depreciation on Site Improvements; 231 – Buildings and Building Improvements; 232 – Accumulated Depreciation on Buildings and Building Improvements; 241 – Machinery and Equipment; 242 – Accumulated Depreciation on Machinery and Equipment; 251 – Works of Art and Historical Treasures; 252 – Accumulated Depreciation on Works of Art and Historical Treasures; 261 – Infrastructure; 262 – Accumulated Depreciation on Infrastructure; and 271 – Construction in Progress.

Book Value – the value of capital assets on the records of the School District, which can be the cost or, the cost less the appropriate allowances, such as depreciation.

Buildings and Building Improvements – a capital assets account reflecting the addition/acquisition cost of permanent structures owned or held by a government and the improvements thereon.

Business-Type Activities – one of two classes of activities reported in the government-wide financial statements.  Business-type activities are financed in the whole or in part by fees charged to external parties for goods or services.  These activities are usually reported in enterprise funds.

Capital Expenditures/Expenses – expenditures/expenses resulting in the addition/acquisition of or addition/acquisition to the School District’s capital assets.

Capital Assets – Capital assets with a value of equal to or greater than $5,000 ($500 Nutrition Fund) based on the historical cost include: long-lived assets obtained or controlled as a result of past transactions, events or circumstances.  Capital assets include buildings, construction in progress, improvements other than facilities, land, machinery and equipment, and intangible assets.

Capitalization Policy – the criteria used by the School District to determine which capital assets will be reported as capital assets on the School District’s financial statements and records.

Capitalization Threshold – the dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

Capitalized Interest – interest accrued and reported as part of the cost of the capital assets during the construction phase of a capital project.  The construction phase extends from the initiation of pre-construction activities until the time the asset is placed in service.

Construction in Progress – buildings in the process of being constructed other than infrastructure.

Cost – the amount of money or other consideration exchanged for goods or services.

Depreciation/Amortization – expiration in the service life of capital assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence.  In accounting for depreciation/amortization, the cost of a capital asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost.

Fixtures – attachments to buildings that are not intended to be removed and cannot be removed without damage to the buildings.  Those fixtures with a useful life presumed to be as long as that of the building itself are considered a part of the building.  Other fixtures are classified as Machinery and Equipment.

General Capital Assets – capital assets that are not capital assets of any fund, but of the governmental unit as a whole.  Most often these capital assets arise from the expenditure of the financial resources of governmental funds.

General Capital Asset Account Group (GFAAG) – a self-balancing group of accounts established to account for capital assets of the school district, not accounted for through specific proprietary funds.

Government Activities – activities generally financed through taxes, intergovernmental revenues, and other non-exchange revenues.  These activities are usually reported in governmental funds and internal service funds.

Government-Wide Financial Statements – financial statements that incorporate all of the government’s governmental and business-type activities, as well as its non-fiduciary component units.  There are two basic government-wide financial statements, the statement of net assets and the statement of activities.  Both basic government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting.

Historical (Acquisition) Cost – the actual costs expended to place a capital asset into service.  For Land and Buildings, costs such as legal fees, recording fees, surveying fees, architect fees, and similar fees are included in the historical cost.  For Machinery and Equipment, costs such as freight and installation fees and similar fees are included in the historical cost.

Improvements – an addition made to, or change made in, a capital asset, other than maintenance, to prolong its life or to increase the efficiency or capacity.  The cost of the addition or change is added to the book value of the asset. 

Improvements Other Than Buildings -- attachments or annexation to land that are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.  Sidewalks, curbing, sewers and highway are sometime referred to as “betterments,” but the term “improvements” is preferred.

Infrastructure – long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets.  Examples of infrastructure assets include; roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems.

Investment in General Capital Assets – an account in the GFAAG representing the School District’s investment in general capital assets.  The balance in this account generally is subdivided according to the source of the monies that finance the capital assets addition/acquisition, such as general fund revenues and special assessments.

Land and Buildings – real property owned by the School District.

Machinery and Equipment – capital assets which maintain their identity when removed from their location and are not changed materially or consumed immediately (e.g., within one year) by use.  Machinery and Equipment are often divided into specific categories such as: Transportation Machinery and Equipment which includes school buses and school district owned automobiles, trucks, and vans; Other Motor Machinery and Equipment which includes lawn maintenance machinery and equipment, tractors, motorized carts, maintenance machinery and equipment, etc.; Other Machinery and Equipment which includes furniture, machinery, and equipment contained in the buildings , whose original cost is equal to a greater than $5,000 ($500 Nutrition Fund), and capital assets under capital leases and capital assets being acquired under a lease/purchase agreement.

Proprietary Funds – funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows.  There are two different types of proprietary funds:  Enterprise Funds and Internal Service Funds.

Replacement Cost – the amount of cash or other consideration required today to obtain the same capital assets or its equivalent.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:  October 12, 2010

802.5 Buildings & Sites Adaptation for Persons with Disabilities

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Buildings & Sites Adaptation for Persons with Disabilities                                                                                     Code No.  802.5

 

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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  29 U.S.C. §§ 621-634 (2012); 42 U.S.C. §§ 12101 et seq. (2012); Iowa Code chs. 104A; 216 (2013)

Cross Reference:  102 Equal Educational Opportunity; 603.3 Special Education

802.6 Vandalism

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Vandalism                                                                                                                                                                             Code No.  802.6

 

The Board believes everyone should treat school district buildings and sites and property with respect for the benefit of the educational 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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code § 279.8 (2013)

Cross Reference:  502 Students Rights and Responsibilities; 903.4 Public Conduct on School Premises

802.7 Energy Conservation

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Energy Conservation                                                                                                                                                         Code No.  802.7

 

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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code §§ 279.44; 473.19-.20 (2013)

Cross Reference:  700 Purpose of Non-instructional and Business Services

803 Disposition of Assets

803.1 Disposition of Obsolete Equipment

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Disposition of Obsolete Equipment                                                                                                                                Code No.  803.1

 

School property, such as equipment, furnishings, or supplies (hereinafter 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 will be sold or disposed of in a manner determined by the Board.  Obsolete equipment that is valued greater than $250 but less than $4,999 shall be sold if possible.  The sale of equipment, furnishings, or supplies disposed of in this manner shall be published in a newspaper of general circulation.  the publication of the sale shall be published with at least one insertion each week for two consecutive weeks.  If the value of the item in question is less than $250, the administration has the authority to dispose if it's in a manner that is most efficient.  Should the item be such that it shall be given away, employees should have the same opportunity as the general public to acquire the item but shall not have any advantage due to their status as an employee.  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 or disposition will be published with at least one insertion each week for two consecutive weeks.  Any other disposition may be done in any other manner so with only one insertion in same newspaper.

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.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:  April 12, 2016

Legal Reference:  Iowa Code §§ 297.22-.25 (2013)

Cross Reference:  704 Revenue; 705.1 Purchasing - Bidding; 803 Selling and Leasing

803.2 Lease, Sale, or Disposal of School District Buildings & Sites

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Lease, Sale, or Disposal of School District Buildings & Sites                                                                                Code No.  803.2

 

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 educational program and the efficient use of public funds.

Prior to the Board’s final decision regarding real property with a value of $5,000 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 educational 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 $40,000.00 or more, the Board will advertise and take bids for the purpose of awarding the contract for the project.

Notwithstanding the provisions in the rest of this policy, student-constructed buildings will be disposed of with the means and timing at the Board’s discretion at the time of sale.  For property greater than $40,000, the process will include both a public hearing and the publishing of the sale in a newspaper of general circulation.  The Board may then approve the sale, reject all bids, or amend the terms at its discretion.

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 educational program.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:  March 8, 2011

Legal Reference:  Iowa Code §§ 297.15-.25 (2013)

Cross Reference:  704 Revenue; 705.1 Purchasing - Bidding; 803 Selling and Leasing

804

804.1 Facilities Inspections

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Facilities Inspections                                                                                                                                                              Code No.  804.1

 

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.

 

Approved:  October 14, 2013

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code § 279.8 (2013)

Cross Reference:  802 Maintenance, Operation, and Management

804.2 Warning System and Emergency Plans

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Warning System and Emergency Plans                                                                                                                       Code No.  804.2

 

The School District will maintain a warning system designed to inform students, employees, and visitors in the facilities of an emergency.  This system is maintained on a regular basis under the maintenance plan for school district buildings and sites.

Students are informed of this system according to Board policy.  Each classroom and office will have a plan for helping those in need of assistance to safety during an emergency.  This will include, but not be limited to, students and employees with disabilities.

Licensed employees are responsible for instructing students on the proper techniques to be followed during an emergency.  It is the responsibility of the Superintendent to develop administrative regulations regarding this policy.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code § 100.31 (2013)

Cross Reference:  507 Student Health and Well-Being; 711.7 School Bus Safety Instruction; 804 Safety Program

804.3 Bomb Threat

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Bomb Threats                                                                                                                                                                      Code No.  804.3

 

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 will remain outside the school district facility until it is determined that danger no longer exists.

It is the responsibility of the Superintendent to file a report or keep a report of each incident for the school district records.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  Iowa Code § 279.8 (2013)

Cross Reference:  804 Safety Program

804.4 Asbestos Containing Material

BUSINESS PROCEDURES

Series 800

 

Policy Title:  Asbestos Containing Material                                                                                                                                         Code No.  804.4

 

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 annually notify, appoint, and train appropriate employees as necessary.

 

Approved:  October 14, 2003

Reviewed:  April 12, 2016

Revised:

Legal Reference:  20 U.S.C.§§ 3601 et seq. (2012); 40 C.F.R. Pt. 763.84 (2012); Iowa Code §§ 279.51-.54 (2013)

Cross Reference:  403.4 Hazardous Chemical Disclosure; 802 Maintenance, Operation, and Management