900 BUILDINGS AND SITES

900 Statement of Guiding Principles

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Statement of Guiding Principles     Code No.  900
 
The primary purpose of the school building program is to provide the best environment in which to achieve the educational objectives of the school district.
 
The Board of Directors has full and final responsibility for the selection of sites, employment of personnel, contracting for services, approval of plans, authorization and acceptance of bids, and payment for work performed on contractual agreements:  The Board also has the responsibility for final acceptance or rejection of work done.  All related actions should be taken only on the basis of official Board resolution passed upon formal recommendations from district administrators at legal Board meetings.
 
The superintendent shall be responsible for organizing and coordinating the efforts of the various individuals and groups to best achieve the established educational objectives of the building program, and for making recommendations to the Board of Directors.
 
Adoption: 2-13-89
                                 
Review: 7-17-89    3-14-94  9-20-99  11-8-10  5-9-16
           
Revision:
                                               
Cross References:
 
Legal References:

901 Site Acquisition and Building Construction

901.1 School Facilities Surveys

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
School Facilities Surveys                             Code No.  901.1
 
It shall be the policy of the Board of Directors upon the recommendation of the Superintendent of Schools to contract for the services of consultants and other resource personnel for the study of particular problems of the school district.  The needs for such special studies shall be anticipated well in advance so that budgetary provisions can be made.
 
Adoption: 6-24-75
                                 
Review: 7-17-89    3-14-94  9-20-99   11-8-10  5-9-16
           
Revision:
                                               
Cross References:
 
Legal References: 

901.10-R Construction Contract Bidding

REGULATIONS
 
Series 900 - Buildings and Sites
 
Construction Contracts Bidding  Code No. 901.10-R
 
A listing of procedures to be followed:
 
  1. The Board of Directors shall adopt proposed plans and specifications, proposed terms of contract and set a date for a hearing on the plans, specifications, form of contract and cost of the project.
  2. The Board of Directors shall publish a notice of the hearing on the plans, specifications, form of contract and cost of the project in a newspaper of general circulation at least ten days before the hearing.
  3. After the hearing, the  Board of Directors may make amendments to the plan and specifications and terms of contract or reaffirm its original plan and adopt a motion indicating that it is proceeding with the project.  A time and date must be set as a deadline for receiving and opening bids.  (If the Board determines that changes in the project are necessary, a motion should be made to adopt the revised plans and specifications and terms and set a hearing date for the new project.  If the scope of the project is changed, the new proposed plans and specifications should be adopted and a new hearing held as provided in paragraph 1, 2 and 3 of this procedure.)
  4. The Board of Directors shall advertise for sealed bids in two publications in a newspaper published in the county in which the work is to be done.  The first publication must be fifteen days or more prior to the date set for receiving bids.
  5. All bids shall be accompanied by a deposit of money or certified check or certified share draft in a separate envelope as security that the bidder will do the work.  The amount of the deposit, check or share draft is determined by the Board of Directors but must be at least five percent and not more than ten percent of the estimated total cost of the project.  The amount must be stated in the advertisement for bids.
  6. After the bids have been opened, the Board of Directors may let the work to the lowest responsible bidder or may reject all bids if none are acceptable.
  7. All certified checks or deposits of money will be returned to the unsuccessful bidders as soon as the successful bidder is determined.
  8. In the event a successful bidder is unable to obtain a satisfactory performance bond, labor and material payment bond, and certificate of insurance, the certified check or bid bond will be retained by the Board of Directors as liquidated damages.
  9. Companies whose bonds will be acceptable in connection with the submission of bids and formal contract documents will be only those that meet the state insurance statutes and have been certified acceptable by the state insurance commissioner.
  10. Formal contract documents will consist of the following:
          a.  form of agreement
          b.  instructions to bidders and all bid documents
          c.  performance bond - labor and material payment bond
          d.  general and special conditions of contract for construction
          e.  certificates of all required insurance
          f.  plans and specifications
 
  1. All change orders or extra work will be done only upon the written authority submitted to the board.
  2. If called for, liquidated damages for non-performance or lack of completion at a specified time will be enforced in every case unless justification for failure to meet specified completion dates has been substantiated in writing and accepted by the Board.
 
 
Adoption:  2-13-89
                               
Review:   7-17-89   3-14-94   9-20-99   11-8-10  5-9-16                                                               
Revision 12-13-10
                                                                                   
Cross References:
 
Legal References:  23.2;  23.18;  297.7

901.2 Site Specifications

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Site Specifications                                   Code No. 901.2  
 
The Board of Directors shall consider as its minimum standards such site specifications as issued by the Department of Education.  The Board of Directors may adopt additional standards over and above the site specifications issued by the Department of Education as it deems necessary and beneficial to the school district.
 
 
Adoption:  6-24-75
                                   
Review: 7-17-89   3-14-94  9-20-99   11-8-10 5-9-16
           
Revision:
                                              
Cross References:
 
Legal References: 297.7;  AC 670-5.9(1)

901.3 Site Acquisition

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Site Acquisition                                     Code No. 901.3
 
The Board of Directors, Forest City Community School shall determine all site acquisition needs of the school district and shall move to acquire said sites in accordance with provisions specified by the Code of Iowa for site negotiations and acquisition.
 
 
Adoption: 6-24-75
                                 
Review: 7-17-89   3-14-94  9-20-99  11-8-10  5-9-16
                                                              
Revision:
                                                                                                 
Cross References: 
             
Legal References:   Chapters 297.1;  297.6;  297.7;  297.16;  s97.17;  s97.18;   AC 670-5.9(2)

901.4 Selection of An Architect

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Selection of an Architect                             Code No. 901.4   
 
Architects shall be screened by the superintendent and the finalists may be interviewed by the Board of Directors and the superintendent as will any other relevant personnel the superintendent may designate.
 
 
Adoption: 2-13-89
                                  
Review: 7-17-89   3-14-94  9-20-99   11-8-10  5-9-16
           
Revision: 12-13-10
                               
Cross References: 
 
Legal References:  118.16;  118.19;  297.7 

901.5 Educational Specifications for Building

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Educational Specifications for Building               Code No. 901.5
 
The superintendent and his/her staff, with the help of consultants and the Board of Directors, shall prepare educational specifications that will be used by the architect in planning the building.  Educational specifications will be formulated in such a way that they will aid and abet the teaching and learning that will take place in the building that is planned.
 
The educational specifications should provide the architect with an inventory of program requirements, a statement of functional program relationships, a definition of the number and character of classrooms, a description of needed specialized instructional facilities, the educational requirements for such areas as library, outside activity sites, gymnasium, cafeteria, auditorium, administrative suite, teacher and student service facilities, and public service or community service facilities, as well as any other pertinent information that will help the architect visualize what is expected of the proposed new building, building additions, or renovation.
 
 
Adoption: 2-13-89
                                 
Review: 7-17-89   3-14-94  9-20-99   11-8-10  5-9-16
             
Revision: 12-13-10
                               
Cross References:
 
Legal References:  AC 670-5.9(3);  670-5.9(5) and (6);  670-5.9(8)  through (11)

901.6 Preliminary Building Specifications

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Preliminary Building Specifications                   Code No. 901.6   
 
The architect shall proceed with preparation of the preliminary plans and specifications after receiving authorization from the Board of Directors.
 
The Superintendent shall provide the architect educational specifications, financial data, and other pertinent information necessary to his planning.
 
The architect shall make revisions to the plans until a consensus of opinion is reached and approval is given by the Board of Directors.
 
 
 
 
Adoption:  6-24-75
                                 
Review:  7-17-89   3-14-94   9-20-99   11-8-10  5-9-16
         
Revision:
                                               
Cross References:
 
Legal References:  AC 670-5.9(3)

901.7 Area Education Agency Board Recommendations

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Area Education Agency Board Recommendations Code No. 901.7   
 
 In accordance with state law, the Board shall inform the Area Education Agency Board (AEA) of the area in which the school district is located of buildings and sites plans.  The AEA shall call a meeting of the Board of Directors of the school district proposing the issuance of general obligation bonds, the boards of contiguous districts, and the AEA Board to discuss enrollment trends of the district and solutions to enrollment change problems.
 
The Board of Directors of this district will consider the recommendations of the AEA Board before setting a date for the election to authorize the issuance of general obligation bonds.
 
 
Adoption: 4-14-86
                                 
Review: 7-17-89   3-14-94   9-20-99   11-8-10    5-9-16                                                              
Revision:
                                                                                                   
Cross References:
 
Legal References:  297.7;  AC 670-5.9(1) 

901.8 Final Building Specifications

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
 Final Building Specifications                        Code No. 901.8 
 
The architect shall proceed with preparation of the final working drawings, specifications, and contract documents after receiving authorization from the Board of Directors.
 
The superintendent, staff and Board shall continue to provide information and decisions necessary for the architect to finalize the plans.
 
It shall be the responsibility of the architect to obtain approval of the final plans by the State Fire Marshall, Local Building Authorities and the Board of Directors before releasing the plans for bid purposes.
 
Adoption:  6-24-75
                                 
Review:  3-14-94   9-20-99   5-11-06   11-8-10    5-9-16                                                          
Revision  10-12-06
                                                                                    
Cross References:
 
Legal References:  297.7;  118;  407.3;  AC 670-5.9(4) 

901.9 Financing Sites and Construction

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Financing Sites and Construction                     Code No. 901.9
 
The Board of Directors shall, as needed, use any means of financing construction and site purchase provided for under the Code of Iowa.  The Board may also use money received from gifts, and money derived from the sale of school buildings and/or sites.
 
 
Adoption: 2-13-89
                               
Review:    7-17-89  3-14-94   9-20-99   11-8-10  5-9-16
           
Revision:
                                              
Cross References:
 
Legal References:  23;  75;  278.1;  279.41;  296;  297.5;  297.22;   298.9;  298.21;  565.6  

902 Maintenance and Operation

902.1 Maintenance Schedule

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Maintenance Schedule                                  Code No. 902.1
 
The superintendent of schools--in cooperation with administrative, faculty, and maintenance personnel--shall develop and administer a comprehensive maintenance schedule for the general care and housekeeping of all buildings, equipment, and grounds of the school district.  Employees should notify the building principal when something is in need of repair or removal, including graffiti. This schedule shall include provisions establishing the proper line of authority in carrying out the work.
 
 
Adoption: 2-23-89
                                
Review: 7-17-89    3-14-94   9-20-99   01-10-11       7-11-16                                                       
Revision:  7-11-16
                                                                                                 
Cross References:
 
Legal References:  AC 670-5.8(280A)

902.12 Energy Conservation

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Energy Conservation Code No. 902.12
 
In concert with the board's goal to utilize public funds in an effective and efficient manner, school district personnel and students shall practice energy conservation methods when utilizing the school district's facilities.  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 on the weather.
 
The board will also encourage faculty, staff and students to practice other means of environmental conservation whenever practicable.  Such measures may include, but not be limited to, use of biodegradable items instead of plastics and styrofoam and recyling of paper and yard wastes.
 
It shall be the responsibility of the superintendent to develop guidelines for school personnel and students for energy conservation and environmental preservation.  It shall be the responsibility of school district personnel and students to abide by these guidelines.
 
 
Adoption: 2-3-89
                
Review:   7-17-89   9-20-99  01-10-11 7-11-16
 
Revision: 3-14-94
                                                                
Cross References:
 
Legal References:

902.2 Requests for Improvements/Emergency Repairs

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Requests for Improvements/Emergency Repairs   Code No. 902.2
 
Requests for improvements to or repairs of school district property shall, except in emergencies, follow the proper lines of authority and the proper sequence of organization as outlined in the district's maintenance schedule.
 
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.
 
 
 
 
Adoption: 4-14-86
                               
Review:7-17-89    3-14-94   9-20-99    01-10-11  7-11-16
                           
Revision: 7-11-16
                                                                                                 
Cross References: 803.1; 901.10
      
Legal References: 24.6;  297.8 

902.3 Use of Contract Service

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Use of Contract Service                               Code No. 902.3
 
The Superintendent of Schools shall use his judgment as conditions dictate as to the use of school district maintenance personnel or contracting for a special service in the maintenance of the school district's grounds, buildings, and equipment.
 
 
Adoption: 6-24-75
                               
Review: 7-17-89  3-14-94    9-20-99    01-10-11   7-11-16                                                              
Revision:
                                                                                                   
Cross Reference:
 
Legal Reference:

902.4 Disposition of Obsolete Equipment

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Disposition of Obsolete Equipment Code No. 902.4
 
School property, such as equipment, furnishings and/or supplies (hereafter equipment), will be disposed of when it is determined to be of no further use to the school district.  It shall be the objective of the school district in disposing of the equipment to achieve the best price or most economical disposal.
 
Obsolete equipment having a value of less than $5000 shall be sold or disposed of in a manner determined by the board.  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 dispostion 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 shall 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 shall be the responsibility of the superintendent to make a recommendation to the board regarding the method for disposing of equipment of no further use to the school district.
 
 
Adoption: 2-13-89
                                 
Review: 3-14-94    9-20-99   5-11-06   01-10-11    9-8-14   7-11-16                                                         
Revision; 10-12-06   02-14-11  
                                                                  
Cross References:
 
Legal References:   Iowa Code §§ 297.22 (1997 Session Laws);  Iowa Code §§ 297.22 -.25 (1997) 

902.6 Adaptation for the Handicaped

F.C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Adaptation for the Handicapped                        Code No. 902.6
 
All new buildings will comply with the standards and specifications set forth in federal and state law to ensure that these buildings and facilities are accessible to and function satisfactorily for the handicapped.
 
All remodeling of existing facilities shall comply with the "Standard Specifications for Making Building and Facilities Accessible to and Usable by the Physically Handicapped," on file in the district's administrative office.
 
 
Adoption: 4-14-86
                                 
Review: 7-17-89  3-14-94    9-20-99  01-10-11  7-11-16
                                        
Revision:
                                                                                                 
Cross References: 602.1; 602.6
 
Legal References:  104A;  AC 670-5.8(280A);  670-5.9(5)

902.7 Means of Escape from Fire

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Means of Escape from Fire                             Code No. 902.7
 
Every new or remodeled building is to have at least two means of exit and shall be equipped with fire prevention and fire fighting equipment as outlined in Chapter 103 of the Iowa Code.
 
 
Adoption: 4-14-86
                                 
Review: 7-17-89    3-14-94   9-20-99   01-10-11 7-11-16
                                                   
Revision:
                                                                                                   
Cross Reference: 504.10
 
Legal References:  103

902.8 Tobacco in School District Facilities

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Tobacco in School District Facilities Code No. 902.8
 
The Forest City Community School District is now a tobacco free facility.   Tobacco or nicotine, including the use of vapor-production look-a-likes where the original would include tobacco or nicotine, use is prohibited in all areas of school buildings, as well as school grounds, parking lots, athletic fields, and also includes inside any vehicle located on school grounds or school parking lots, and inside any school vehicle.
 
Persons violating this policy will be asked to leave the school premises or to refrain from using tobacco, nicotine or other materials.  Visitors failing to abide by this request will be required to leave the school district premises immediately.  School district personnel failing to abide by the request will be subject to disciplinary action.
 
It will be the responsibility of all school personnel to enforce this policy.  
 
 
Adoption: 11-9-87
                                   
Review: 7-17-89    01-10-11 2-10-14 7-11-16
               
Revision:  9-20-99   06-12-08 2-10-14
           
Cross References:
 
Legal References:   98A, 279.9, 297;  H.F. 79;  H.F.2212

902.9 Asbestos Containing Materials

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Asbestos Containing Materials                         Code No. 902.9
 
Friable and non-friable asbestos containing materials will be maintained in good condition and appropriate precautions will be followed when the material is disturbed for any reason.  If there is a need to replace asbestos wrapped pipes or boiler covering, these will be replaced with non-asbestos containing materials.
 
The school district will implement the rules of Asbestos Hazard Emergency Response Act (AHERA) and will provide the necessary funding to implement the response actions as required.  The school district will appoint and train as necessary the appropriate person as required in the rules.
 
The board will not permit a contractor to utilize any building materials, furniture, equipment, etc. which contain asbestos.
 
 
 
Adoption: 4-11-88
                               
Review: 7-17-89  9-20-99   01-10-11 7-11-16
                                                                
Revision: 3-14-94
                                                                                  
Cross References:
        
Legal References:  279.43

902.10 Occupational Exposure to Bloodborne Pathogens

F.C. SCHOOL BOARD POLICIES
 
Series 900 - Building & Sites
 
Occupational Exposure to Bloodborne Pathogens Code No. 902.10
 
  1. Exposure control plan
The Forest City Community School District establishes this written exposure control plan to eliminate or minimize district occupational exposure to bloodborne pathogens and to meet the requirements of the Department of Labor, Occupational Safety and Health Administration, 29 Code of Federal Regulations (CFR), Part 1920.1030.  The district exposure control plan includes: exposure determination, schedule and method of compliance provisions for plan copies to be available and the review and updating of the plan.
 
  1. Exposure determination
The school district has identified the following classifications of employees who in the performance of their duties may have; 
  1. reasonable anticipated skin, eye, mucous membrane, or parenteral contact with blood or other potentially infectious materials such as semen, vaginal secretions, internal body fluids, and body fluids visibly contaminated with blood, and
  2. reasonably anticipated contact with all body fluids in situations where it is difficult or impossible to differentiate between body fluids.  The exposure determination shall be made without regard to the use of personal protective equipment.
 
#1  Risk - List of job classifications in which  all employees have occupational exposure:
Job Classification                                      Specific Procedures/Tasks
School nurse                                   exposure while tending sick or injured students
 
#2 Risk - List of job classifications in which some employees have occupational exposure:
Job Classification                                      Specific Procedures/Tasks
Administrators/Counselors           tending student injuries and caring for sick students
Bus drivers                      tending student injuries and cleaning up after sick students
Custodian/Maintenance                exposure while performing housekeeping tasks or                                                                                                        disposing of waste
Coaches                                                             tending student injuries
Food Service                                                      risk of injury to co-workers
Secretaries/Assistants                  tending student injuries and caring for sick students
Teachers                                      tending student injuries and caring for sick students
 
#3 Risk - List of job classifications in which employees have no occupational exposure:
Job Classification
District Superintendent
Administration secretaries
 
 
  1. Schedule and method of compliance
The plans for methods of compliance (universal precautions, training, engineering and work practice controls, personal protective equipment, housekeeping), hepatitis B vaccinations and post-exposure evaluations and follow-up, communication of hazards to employees (labels and signs, information and training), and recordkeeping.
 
  1. Post-exposure evaluation and follow-up
Following report of an exposure incident, the district shall make immediately available to the exposed employee a confidential medical evaluation including the following:
  1. Documentation of the route of exposure, and the circumstances under which the exposure incident occurred;
  2. Identification and documentation of the source individual, unless the district can establish that identification is unfeasible or prohibited by state or local law:

 

  1. The source individual’s blood is tested as soon as feasible after consent (parent, student or other) is obtained to determine HBV and HIV infectivity.  If consent is not obtained, the district will establish that legally required consent cannot be obtained.
 
  1. The exposed employee’s blood will be collected as soon as feasible after consent obtained.
  2. Post -exposure prophylaxis, when medically indicated as recommended by the US Public Health and evaluation of reported illness.
Follow-up of the incident shall include documentations of the route(s) of exposure, the circumstances surrounding the incident, failure of control at time of the exposure incident and other element specified in standard.  
 
  1. Copies of the plan
A copy of the plan will be available for examination.
 
  1. Plan review and update
The plan shall be reviewed and updated annually and when necessary to reflect new or modified tasks and procedures which affect occupational exposure and to reflect new or revised employee positions with occupational exposure.
 
Adoption:  6-8-92
                 
Review:  3-14-94    9-20-99 01-10-11  7-11-16
                      
Revision:12-14-06
                                        
Cross References:
 
Legal References: 

902.11 Environmental Awareness Plan

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Environmental Awareness Plan Code No. 902.11
 
The board recognizes its obligation to give appropriate consideration to environmental values in any decision-making action.  To fulfill this obligation, the board directs the superintendent, and those members of the administration and staff chosen by the superintendent, to establish an environmental awareness plan to be implemented district wide.
 
Under this plan, the environmental responsibility of the district shall be to reduce or eliminate potential sources of risks to human health and the environment, to provide for responsible consumption of environmental resources and to educate students and the community-at-large about environmental issues and the need for responsible management.  Specific areas include:  Hazardous waste, bloodborne pathogens, indoor air quality, asbestos, radon, lead, etc. as well as provisions for recycling materials.
 
Specific objectives of the plan shall include, but not be limited to, the setting of goals for environmental management, the definition of the position of districtwide and school environmental managers, the establishment of an environmental audit process where potential problem areas are identified and then specific sampling and testing procedures are conducted, and the description of timelines for implementation, monitoring and review of the plan.
 
An Environmental Safety Committee which will include a maintenance staff member and a nurse, will be selected by the Administrative Team to assist with the development and implementation of the plan.  The co-chairs of this committee shall include the school business manager and a science teacher.
 
 
Adoption: 3-14-94
                  
Review: 9-20-99   01-10-11 902.9; 902.10; 902.11  7-11-16
              
Revision:
                                                                                    
Cross References:
 
Legal References: 

902.11-R hazardous Chemical Disclosure

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Hazardous Chemical Disclosure and Disposal Code No. 902.11-R
 
The board authorizes the development of a comprehensive hazardous chemical communication program for the school district to disseminate information about hazardous chemicals in the workplace.
 
Each school district employee shall review this information about hazardous substance annually.  Further, when a new school district employee is hired, the information and training, if necessary, shall be included in the orientation of the employee.  When an additional hazardous substance enters the workplace, information about it shall be distributed and training shall be conducted for the appropriate employees.  The superintendent or his designee shall maintain a file indicating when training and informing takes place.
 
School district personnel who will be instructing or otherwise working with students shall disseminate information about the hazardous chemicals they will be working with as part of the instructional program.  School district personnel are required to disseminate the information when the materials are used in the instructional program.
 
 
 
Adoption: 2-13-89
                                 
Review: 7-17-89 9-20-99   01-10-11  7-11-16
                                                              
Revision: 3-14-94
                                                                                
Cross References:
 
Legal References:  88;  89B;  AC 547-110;  530-130;  & 281-12.3(9)

903 Selling and Leasing

903.1 Lease or Sale/Disposal of School Building/Property

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Lease or Sale/Disposal of School Buildings/Property Code No. 903.1
 
Decisions regarding the lease, sale, or disposal of school district real property shall be made by the board.  In making its decision the board will consider the needs of the education program and the efficient use of public funds.
 
Prior to the board’s final decision regarding real property with a value of $5,000 or more, a public hearing shall be held.  The board shall adopt a resolution announcing the proposed sale which shall contain notice of the time and place of the public hearing and the description of the property or locally known address.  Notice of the time and place of the public hearing shall be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date.  Upon completion of the public hearing, the board may 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 education program, unless otherwise exempted, advertisements for bids shall 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 $25,000 or more, the board will advertise and take bids for the purpose of awarding the contract for the project.
 
The superintendent shall be responsibility for coordinating the action necessary for the board to accomplish the lease, sale, or disposal of school district real property, including student-constructed buildings.  It shall also be the responsibility of the superintendent to make a recommendation to the board regarding the use of school district real property not being utilized for the education program.
 
 
 
Adoption:  2-13-89
                                   
Review:    3-14-94     9-20-99   5-11-06    2-14-11   8-11-16                                                         
Revision 10-12-06
                                                                                    
Cross References: Code 803.1; Code 903.1:
 
Legal References: Iowa Code §§ 297.22 (1997 Session Laws);  Iowa Code §§ 297.15-.25

904 Fixed Asset Management

904.1 Fixed Assets Management System

F. C. SCHOOL BOARD POLICIES
 
Series 900 - Buildings and Sites
 
Fixed Assets Management System Code No. 904.1
 
To improve the school district's oversight of fixed assets by assigning and recording them to specific facilities and programs and to provide for proof loss of fixed assets for insurance purposes, the school district shall establish and maintain a fixed assets management system for reporting capitalized fixed 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.
 
A separate fixed assets listing shall be prepared for fixed assets in the general fixed assets account group (GFAAG) and for the fixed assets of each proprietary and fiduciary fund.  "Fixed assets" in the GFAAG shall include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment.  "Fixed assets" in the proprietary funds shall include school district buildings and sites, construction in progress, improvements other than buildings and sites, capitalized interest, infrastructure, land and machinery and equipment.  Fixed assets reported in the financial reports shall include individual fixed assets with an historical cost equal to or greater than $3,000.  Fixed assets accounted for and reported in the proprietary funds shall be depreciated over the useful life of each fixed asset.
 
The fixed assets management system shall be updated monthly to account for the addition/acquisition, disposal, relocation/transfers of fixed assets.  It shall be the responsibility of the board secretary/business manager to count and reconcile the fixed assets listing for the general fixed assets account group and for each proprietary and fiduciary fund with the fixed assets management system on June 30 each year.
 
It shall be the responsibility of the board secretary/business manager to develop administrative regulations implementing this policy.  It shall also be the responsibility of the board secretary/business manager to educate employees about this policy and its supporting administrative regulations.
 
 
Adoption: 10-12-06 
 
Review:  2-14-11  8-11-16
 
Revision:  805.2   School District Records
 
Cross References: 806.1 Insurance Program
 
Legal Reference: Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (1997).

904.1-E1 - 904.1 E8 Forms

Please see attatchment for all the forms

Uploaded Files: 

904.1-R1 Fixed Assets management System

REGULATIONS
 
Series 900 - Buildings and Sites
 
Fixed Assets Management System Code No. 904.1-R1
 
A. Fixed assets management team.
  1. The board secretary/business manager shall appoint a fixed assets management team.  Members of the fixed assets management team shall include:
  1. Board secretary/business manager, chair;
  2. Media directors;
  3. Building secretaries;
  4. Transportation director;
  5. Maintenance director;
  6. Technology director;
  7. Food service director: and
  8. Others deemed necessary by the board secretary/business manager.
 
  1. The board secretary/business manager, in conjunction with the fixed assets management team, shall:

 

  1. Conduct the initial fixed assets physical count;
  2. Develop the initial 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 assets management system and compile the appropriate reports;
  6. Develop forms and procedures for maintaining the integrity of the fixed assets management system; and
  7. Maintain responsibility for an accurate fixed assets management system.
 
  1. The initial fixed assets listing process must be completed by June 30, 1997.
 
B. Initial machinery and equipment fixed assets listing process.
  1. Assign up to three individuals from each building, one of which is a member of the fixed assets management team, to oversee their building.

 

  1. Teachers are responsible for their rooms.
  2. Administrators are responsible for their offices.
  3. Transportation directors are responsible for school district vehicles.
  4. Food service supervisors are responsible for their food service areas.
  5. Maintenance supervisors are responsible for their supply/storage/office areas.
  6. Open areas are the responsibility of the building principal.

 

  1. An Initial Machinery and Equipment Fixed Assets Listing Form must be completed for each fixed asset with an historical cost equal to or greater than $3,000.  The following information must be collected and entered into the fixed assets management system (See Code No. 904.1-E1):

 

  1. Name of location-building/department/room;
  2. Location-building/department/room code;
  3. Balance sheet accounting/class code;
  4. General fixed assets account group or proprietary fund asset (proprietary fund);
  5. Addition/acquisition date;
  6. Check/purchase order number or gift;
  7. Bar code identification number placed on the fixed assets in a consistent manner by the board secretary/business manager;
  8. Serial/model number;
  9. Cost-historical/addition/acquisition or estimated cost;
  10. Estimated useful life (proprietary funds only);
  11. Vendor;
  12. Purchasing fund;
  13. Description of fixed asset;
  14. Fair market value on acquisition date (donated fixed assets only);
  15. Department/person charged with custody;
  16. Method of addition/acquisition-purchase, trade, gift, etc.;
  17. Quantity; and
  18. Replacement cost.
 
C. Initial real property fixed assets listing process.
 
  1. The board secretary/business manager is responsible to complete the initial real property fixed assets listing.
  2. An Initial Real Property fixed assets Listing Form must be completed.  The following information must be collected and entered into the fixed assets management system (See Code No. 904.1-E2).

 

  1. Acquisition date;
  2. Seller;
  3. Cost-historical/addition/acquisition, including legal, architect, surveying and other related fees;
  4. Fair market value on acquisition date (donated fixed assets only);
  5. Estimated useful life of buildings (proprietary funds only);
  6. Balance sheet accounting/class code;
  7. Legal description;
  8. Location/address; and
  9. Addition/acquisition authorization.
D. Determining historical cost.
 
  1. The historical cost of a fixed asset is based on the actual costs expended in making the fixed assets serviceable.  For the initial fixed assets listing of currently owned fixed assets, records indicating the actual costs expended in making the fixed assets serviceable may be available in the central administrative office.
  2. Gifts of fixed assets are given an "historical cost" of the estimated fair market value on the addition/acquisition date.
  3. Fixed assets purchased under a capital lease are given an historical cost of their net present value of the minimum lease payments on the addition/acquisition date.
  4. The historical cost of fixed assets in the proprietary funds must include capitalized interest and infrastructure.
  5. Fixed assets for which the historical cost cannot be determined.
 
  1. Search board minutes to determine the approximate acquisition date, contract approval date or project approval date.
  2. Search central administrative office records at the time of the presumed addition/acquisition date, including those in storage, on microfiche or archives, to determine the actual costs expended in making the fixed assets serviceable.
  3. If no records can be found to determine the actual costs expended in making the fixed assets serviceable the school district may estimate the historical cost using back trending/standard costing after consulting with the school auditor.
 
E. Annual fixed assets listing reconciliation.
 
  1. The board secretary/business manager, in conjunction with the fixed assets management team, shall conduct an annual fixed assets physical count to develop the annual fixed assets listing in a manner similar to the initial fixed assets listing process in B above.  At least every three years, someone other than the person in custody of the fixed assets in the building/department/room shall perform the fixed assets physical count for the building/department/room.
  2. Upon completion of the annual fixed assets listing, the fixed assets listing is reconciled to the fixed assets management system database.
  3. Fixed assets found to have been excluded from the database are added to the fixed assets management system.  The fixed assets management system process is reviewed to prevent future incidents of excluding a fixed asset.
  4. Fixed assets unaccounted for are reported to the board secretary/business manager who then contacts the supervisor of and the person in charge of the fixed asset.  The person in charge of the fixed asset has thirty days to account for the fixed asset.
  5. Fixed assets unaccounted for after thirty days are reported to the board secretary/business manager for appropriate action and documentation.  "Appropriate action" may include discipline, up to and including discharge, and may require the person in charge of the fixed asset to replace the fixed asset.
  6. The board secretary/business manager is responsible for documenting the reasons each fixed asset was not reconciled to the fixed assets management system.
 
F. Addition/acquisition of machinery and equipment fixed assets.
 
  1. The school district's required purchasing administrative regulations and procedures must be followed to acquire machinery and equipment fixed assets.  The school district's required administrative regulations and procedures must be followed for receiving a gift of machinery and equipment fixed assets.
  2. The Machinery and Equipment fixed assets Addition/Acquisition Form must be completed for each additional machinery and equipment fixed assets with an addition/acquisition cost of equal to or greater than $3000.  The following information must be collected (See Code No. 904.1-E3):

 

  1. Name of location-building/department/room;
  2. Location-building/department/room code;
  3. Balance sheet accounting/class code;
  4. General fixed assets account group or proprietary fund asset (proprietary fund);
  5. Addition/acquisition date;
  6. Check/purchase order number or gift;
  7. Bar code identification number assigned to and placed on the fixed asset;
  8. Serial/model number;
  9. Cost-historical;
  10. Fair market value on acquisition date (donated fixed assets only);
  11. Estimated useful life (for proprietary funds only);
  12. Vendor;
  13. Purchasing fund;
  14. Description of fixed asset;
  15. Department/person charged with custody,
  16. Method of addition/acquisition-purchase, trade, gift etc.,
  17. Quantity;
  18. Replacement cost; and
  19. Addition/acquisition authorization.
 
  1. Machinery and equipment fixed assets acquired in a month must be entered into the fixed assets management system in the same month.
 
G. Addition/acquisition of real property fixed assets.
 
  1. The school district's required purchasing administrative regulations and procedures must be followed to acquire a real property fixed asset.  The school district's required administrative regulations and procedures must be followed for receiving a gift of a real property fixed asset.
  2. The Real Property Fixed Assets Addition/Acquisition Form must be completed for each additional real property fixed asset.  The following information must be collected (See Code No. 904.1-E4):

 

  1. Addition/acquisition date;
  2. Seller;
  3. Cost-historical/addition/acquisition, cost including legal, architect, surveying and related fees;
  4. Balance sheet accounting/class code;
  5. Fair market value on a requisition date (donated fixed assets only);
  6. Estimated useful life of buildings (for proprietary funds only);
  7. Legal description,
  8. Location/address; and
  9. Addition/acquisition authorization.
 
  1. For real property fixed assets in the general fixed assets account group, the actual costs of construction in progress, other than infrastructure, is entered into the fixed 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.
  2. For real property fixed assets in the proprietary funds, the actual costs of construction in progress, including infrastructure construction, is entered into the fixed 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. Real property fixed assets acquired in a month must be entered into the fixed assets management system in the same month.
 
H. Relocation/transfer of machinery and equipment fixed assets.
 
  1. A fixed assets Relocation/Transfer Form must be completed prior to removing machinery and equipment fixed assets from their current location (See Code No. 904.1-E5).  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. Machinery and equipment fixed assets relocated/transferred in a month must be entered into the fixed assets management system in the same month.
 
I. Disposal of machinery and equipment and real property fixed assets.
 
  1. A Machinery and Equipment fixed assets Disposal Form must be completed prior to disposing of machinery and equipment fixed assets (See Code No. 904.1-E6).  The following information must be collected:
  1. Disposal date;
  2. Quantity;
  3. Bar code tag identification number;
  4. Disposal method-junk, trade, sale, trade-in, etc.; and
  5. Disposal authorization.
 
  1. A Real Property fixed assets Disposal Form must be completed prior to disposing of real property fixed assets (See Code No. 904.1-E7).  The following information must be collected:
a. Disposal date;
b. Legal description,
c. Location/Address;
d. Purchaser;
e. Disposal method-trade, sale, stolen, etc.; and
f. Disposal authorization.
 
  1. Machinery and equipment/real property fixed assets disposed of in a month must be entered into the fixed assets management system in the same month.
 
J. Lost, damaged or stolen machinery and equipment fixed assets.
 
  1. A Lost, Damaged or Stolen fixed assets Report must be completed when a fixed assets has been lost, damaged or stolen (See Code No. 904.1-E8). The following information must be collected:
a. Date of loss, damage or theft;
b. Employee/person discovering;
c. Quantity;
d. Description of fixed 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.
 
  1. Fixed assets damaged, lost or stolen in a month must be entered into the fixed assets management system in the same month.
 
K. Fixed assets reports.
 
  1. Annual reports for June 30 each year.

 

  1. Fixed assets listing including the following items for the school auditor:
  • Balance sheet accounting/class code;
  • Purchasing fund;
  • Bar code tag identification number;
  • Description of the fixed asset;
  • Historical cost; and
  • Location.
 
  1. fixed assets listing by location/building;
  2. fixed assets listing by department/employee/person charged with custody; and
  3. fixed assets listing by replacement cost.
 
 
Adoption: 10-12-06
 
Review: 2-14-11  8-11-16
 
Revision:

904.1-R2 Fixed Assets management System Definitions

REGULATIONS
 
Series 900 - Buildings and Sites
 
Fixed Assets Management System Definitions Code No. 904.1-R2
 
Back trending/standard costing - an estimate of the historical original cost using a known average installed cost for alike units as of the estimated addition/ acquisition date.  This cost is only applied to the fixed assets initially counted upon implementation of the fixed assets management system when the historical original cost cannot be determined.  It is inappropriate to apply the back trending/standard costing method to any fixed assets acquired after the fixed assets management system implementation date.
 
Balance sheet accounting/class codes - the codes set out for fixed assets in the Iowa Department of Education Uniform Accounting Manual.  They are:  211-sites; 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, and 251-construction in progress.
 
Book value - The value of a fixed assets on the records of the school district, which can be the cost or, in the case of fixed assets in the proprietary fund, the cost less the appropriate allowances, such a depreciation.
 
Buildings and building improvements - A fixed assets account reflecting the addition/acquisition cost of permanent structures owned or held by a government and the improvements thereon.
 
Capital expenditures/expenses - expenditures/expenses resulting in the addition/acquisition of or addition/acquisition to the school district's general or proprietary fixed assets.
 
Capital fixed assets - fixed assets with a value of equal to or greater than $3000 based on the historical cost.
 
Capitalization policy - the criteria used by a the school district to determine which fixed assets will be reported as fixed assets on the school districts financial statements and records.
 
Capitalization threshold - dollar limit set for capitalizing fixed assets.
 
Capitalized interest - interest accrued and reported as part of the cost of the fixed 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.
 
Contributed capital - the permanent fund capital of a proprietary fund.  It is created when a residual equity transfer is received by a proprietary fund; a general fixed assets is "transferred" to a proprietary fund; or a grant received is restricted to a capital acquisition or construction.
 
Cost - the amount of money or other consideration exchanged for goods or services.
 
Depreciation - expiration in the service life of fixed assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence.  In accounting for depreciation, the cost of a fixed 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.
 
Fixed assets  - long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances.  Fixed assets include buildings, construction in progress, improvements other than facilities, land and machinery and equipment.
 
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 fixed assets - capital fixed assets that are not fixed assets of any fund, but of the governmental unit as a whole.  Most often these fixed assets arise from the expenditure of the financial resources of governmental funds.
 
General fixed assets account group (GFAAG) - a self-balancing group of accounts established to account for fixed assets of the school district, not accounted for through specific proprietary funds.
 
Historical (acquisition) cost - the actual costs expended to place a fixed assets 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 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 assets - public domain fixed assets such as roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems and similar assets that are immovable and of value only to the governmental unit.
 
Investment in general fixed assets - an account in the GFAAG representing the school district's investment in general fixed assets. The balance in this account generally is subdivided according to the source of the monies that finance the fixed assets addition/acquisition, such as general fund revenues and special assessments.
 
Land and buildings - real property owned by the school district.
 
Machinery and equipment - fixed 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 is 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 $3000, and fixed assets under capital leases and fixed assets being acquired under a lease/purchase agreement.
 
Proprietary fund fixed assets - capital fixed assets that are fixed assets specific to a proprietary fund, such as school nutrition fund or child care fund.  Most often these fixed assets arise from the expenditure of financial resources of a proprietary fund.
 
Replacement cost - the amount of cash or other consideration required today to obtain the same fixed assets or its equivalent.
 
 
Adoption: 10-12-06
 
Review:  2-14-11  8-11-16
 
Revision: