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: 7-17-89  
Reviewed: _____
Revised: 4-12-21

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 $24,999 , 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.

NOTE: The amount in the blanks should be consistent with the amounts in Policies 705.1 and 803.2.

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

Cross Reference:
802.1 Maintenance Schedule
802.3 Emergency Repairs

Approved: 4-14-86
Reviewed: _____
Revised: 4-12-21

In the event of an emergency requiring repairs, in excess of the state limit, 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 the state limit 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: 4-14-86
Reviewed: _____
Revised: 4-12-21

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 $5,000, except for intangible right-to-use lease assets. 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 and as specified in policy 802.4FC.

All intangible assets, except for intangible right-to-use lease 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.

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 $50,000 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
802.4FC

Approved: 9-9-10  

Reviewed: 11-13-23

Revised: 11-13-23

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: 5-10-21
Reviewed: _____
Revised: _____

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: 5-10-21
Reviewed: _____
Revised: _____

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: 2-3-89
Reviewed: _____
Revised: 4-12-21