802 - Maintenance, Operation and Management

802 - Maintenance, Operation and Management

Jen@iowaschool… Wed, 04/06/2022 - 19:36

802.1 - Maintenance Schedule

802.1 - Maintenance Schedule

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

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

 

 

 

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

 


I.C. Iowa Code Description
Iowa Code § 279.8 Directors - General Rules - Bonds of Employees
Iowa Code § 280.14 Uniform School Requirements - Administrators
Iowa Code § 280.3 Education Program - Attendance Center Requirements

Cross References

Code Description
502.02 Care of School Property/Vandalism
502.05 Student Lockers
802.02 Requests for Improvements
804.01 Facilities Inspections

Approved 11/21/22             Reviewed 09/19/22            Revised 09/19/22

 

Jen@iowaschool… Wed, 04/06/2022 - 19:05

802.2 - Requests for Improvements

802.2 - Requests for Improvements

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

Minor improvements, not exceeding a cost of may be approved by the superintendent. Improvements exceeding $7,000 must be approved by the board. Routine maintenance and repairs outlined in the maintenance schedule will be followed.

 

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

 


I.C. Iowa Code Description
Iowa Code § 279.8 Directors - General Rules - Bonds of Employees
Iowa Code § 280.14 Uniform School Requirements - Administrators
Iowa Code § 280.3 Education Program - Attendance Center Requirements

Cross References

Code Description
802.01 Maintenance Schedule
802.03 Emergency Repairs

 

 

Approved 11/21/22             Reviewed 9/19/22            Revised 09/19/22

 

Jen@iowaschool… Wed, 04/06/2022 - 19:05

802.3 - Emergency Repairs

802.3 - Emergency Repairs

In the event an emergency requiring repairs in excess of $100,000 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 $100,000 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.

 

 

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

 


I.C. Iowa Code Description
Iowa Code § 26 Bidding
Iowa Code § 280.14 Uniform School Requirements - Administrators
Iowa Code § 280.3 Education Program - Attendance Center Requirements
Iowa Code § 297.8 Schoolhouses/Sites - Emergency Repairs

Cross References

Code Description
705.01 Purchasing – Bidding
705.01-R(1) Purchasing – Bidding - Suspension and Debarment of Vendors and Contractors Procedure
705.01-R(2) Purchasing – Bidding - Using Federal Funds in Procurement Contracts
802.02 Requests for Improvements

 

Approved 11/21/22             Reviewed 09/19/22            Revised 9/19/22

 

Jen@iowaschool… Wed, 04/06/2022 - 19:06

802.4 - Capital Assets

802.4 - Capital Assets

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 a historical cost equal to or greater than $4,000.00.  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 (except for right to use lease assets) with a purchase price equal to or greater $4,000.00 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.

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 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-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 $4,000 or more.  At 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.

 


I.C. Iowa Code Description
Iowa Code § 257.31 Finance Program - Committee
Iowa Code § 279.8 Directors - General Rules - Bonds of Employees
Iowa Code § 297 School Houses/Sites
Iowa Code § 298A School District Fund Structure

Cross References

Code Description
701.03 Financial Records
709 Insurance Program

 

Approved – 11/21/22            Reviewed - 09/19/22            Revised – 09/19/22

Jen@iowaschool… Wed, 04/06/2022 - 19:06

802.4R1 - Capital Assets Regulation

802.4R1 - Capital Assets Regulation

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 database.    
  3. Capital assets found to have been excluded from the database 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. Code No. 802.4R1
  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.    

 

D.        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 $4,000.00  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.
  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:
    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.
  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:
    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.
  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. 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.      
  2. Capital assets damaged, lost or stolen in a month must be entered into the capital assets management system in the same month.

    
H.        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.
    2. Capital assets listing by location/building;
    3. Capital assets listing by department/employee/person charged with custody; and,
    4. Capital assets listing by replacement cost.
I.C. Iowa Code Description
Iowa Code § 257.31 Finance Program - Committee
Iowa Code § 279.8 Directors - General Rules - Bonds of Employees
Iowa Code § 297 School Houses/Sites
Iowa Code § 298A School District Fund Structure

Cross References

Code Description
701.03 Financial Records
709 Insurance Program
Jen@iowaschool… Wed, 04/06/2022 - 19:13

802.4R2 - Capital Assets Management System Definitions

802.4R2 - Capital Assets Management System Definitions

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 ($ capitalization threshold) 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.Code No. 802.4R2

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 assets 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 a government's governmental and business-type activities, as well as its nonfiduciary 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 – In 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 highways are sometimes 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, tater 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 and machinery and equipment contained in the buildings whose original cost is equal to or greater than $), 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.

 

I.C. Iowa Code Description
Iowa Code § 257.31 Finance Program - Committee
Iowa Code § 279.8 Directors - General Rules - Bonds of Employees
Iowa Code § 297 School Houses/Sites
Iowa Code § 298A School District Fund Structure

Cross References

Code Description
701.03 Financial Records
709 Insurance Program

Jen@iowaschool… Wed, 04/06/2022 - 19:25

802.5 - Buildings & Sites Adaptation for Persons with Disabilities

802.5 - Buildings & Sites Adaptation for Persons with Disabilities

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

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

 

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

 


I.C. Iowa Code Description
Iowa Code § 104A Accessibility for Person with Disabilities
Iowa Code § 216 Civil RIghts Commission
U.S.C - United States Code Description
29 U.S.C. §§ 621 Labor - Age Discrimination
42 U.S.C. § 12101 Public Health - Equal Opportunity - Disabilities

Cross References

Code Description
102 Equal Educational Opportunity
102-R(1) Equal Educational Opportunity - Grievance Procedure
102-EH(1) Equal Educational Opportunity - Annual Notice of Nondiscrimination
102-EH(2) Equal Educational Opportunity - Continuous Notice of Nondiscrimination
102-EH(3) Equal Educational Opportunity - Notice of Section 504 Student and Parental Rights
102-E(4) Equal Educational Opportunity - Discrimination Complaint Form
102-E(5) Equal Educational Opportunity - Witness Disclosure Form
102-E(6) Equal Educational Opportunity - Disposition of Complaint Form
603.03 Special Education

 

Approved 11/21/22             Reviewed 9/19/22            Revised 09/19/22

 

Jen@iowaschool… Wed, 04/06/2022 - 19:26

802.6 - Vandalism

802.6 - Vandalism

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

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

 

Legal Reference: Iowa Code § 279.8 

 


I.C. Iowa Code Description
Iowa Code § 279.8 Directors - General Rules - Bonds of Employees

Cross References

Code Description
903.04 Public Conduct on School Premises

Approved 11/21/22            Reviewed 9/19/22             Revised 09/19/22

 

Jen@iowaschool… Wed, 04/06/2022 - 19:26

802.7 - Energy Conservation

802.7 - Energy Conservation

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

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

 

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

 


I.C. Iowa Code Description
Iowa Code § 473 Energy - Conservation

Cross References

Code Description
700 Purpose of Noninstructional and Business Services

 

Approved 07/21/14             Reviewed 06/16/14             Revised 06/16/14

 

Jen@iowaschool… Wed, 04/06/2022 - 19:27