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 shall be 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: 12/14/1981 Reviewed: 11/9/2020 Revised: 11/9/2020
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 shall be followed.
Minor improvements, not exceeding a cost of $5,000, may be approved by the superintendent. Improvements exceeding $5,000 must be approved by the board. Routine maintenance and repairs outlined in the maintenance schedule shall be followed.
Legal Reference:
Iowa Code §§ 279.8; 280.3, .14.
Cross Reference:
802.1 Maintenance Schedule
802.3 Emergency Repairs
Approved: 12/14/1981 Reviewed: 11/9/2020 Revised: 11/9/2020
In the event 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 shall not apply.
It is the responsibility of the superintendent to obtain certification from the area education agency administrator stating such repairs in excess of 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: 12/14/1981 Reviewed: 11/9/2020 Revised: 11/9/2020
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 will 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 is 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 will 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 will include school district buildings and sites, construction in progress, improvements other than buildings and sites, capitalized interest, infrastructure, land, machinery and equipment. Fixed assets reported in the financial reports will include individual fixed assets with a historical cost equal to or greater than ($2,500). Fixed assets accounted for and reported in the proprietary funds are depreciated over the useful life of each fixed asset.
The fixed assets management system is updated monthly to account for the addition/acquisition, disposal, and relocation/transfers of fixed assets. It is the responsibility of the 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 is the responsibility of the superintendent to develop administrative regulations implementing this policy. It will also be the responsibility of the business manager to educate employees about this policy and it’s supporting administrative regulations.
Legal Reference:
Iowa Code §§ 1(4); 279.8; 297.22-.25; 298A.
Cross Reference:
709 Insurance Program
701.3 . Financial Records
Date of Approval: 3/11/1991 Date of Review: 1/14/2020 Date of Revision: 1/14/2020
A. Fixed assets management team.
1. The business manager/board secretary will appoint a fixed assets management team. Members of the fixed assets management team will include:
a. business manager;
b. building principals;
c. transportation director;
d. buildings & grounds director;
e. technology coordinator;
f. food service director; and
g. others deemed necessary by the business manager.
2. The business manager/board secretary, in conjunction with the fixed assets management team, shall:
a. Conduct the initial fixed assets physical count;
b. Develop the initial fixed assets listing;
c. Tag fixed assets included in the fixed assets management system with a bar code identification number;
d. Make a recommendation of a computer software program for managing the fixed assets management system;
e. Enter the necessary data into the fixed assets management system and compile the appropriate reports;
f. Develop forms and procedures for maintaining the integrity of the fixed assets management system; and
g. Maintain responsibility for an accurate fixed assets management system.
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.
a. Teachers are responsible for their rooms.
b. Administrators are responsible for their offices.
c. Transportation directors are responsible for school district vehicles.
d. Food service supervisors are responsible for their food service areas.
e. Maintenance supervisors are responsible for their supply/storage/office areas.
f. Open areas are the responsibility of the building principal.
2. 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 ($2,500). The following information must be collected and entered into the fixed assets management system:
a. Name of location-building/room;
b. Location-building/room code;
c. Balance sheet accounting/class code;
d. General fixed assets account group or proprietary fund asset (state proprietary fund);
e. Addition/acquisition date;
f. Bar code identification number assigned to and placed on the fixed assets in a consistent manner by the business manager;
g. Serial/model number;
h. Cost-historical/addition/acquisition or estimated cost;
i. Estimated useful life (proprietary funds only);
j. Vendor;
k. Purchasing fund;
l. Description of fixed asset;
m. Fair market value on acquisition date (donated fixed assets only);
n. Method of addition/acquisition-purchase, trade, gift, etc.;
o. Quantity; and
p. Replacement cost.
C. Initial real property fixed assets listing process.
1. The business manager/board secretary 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.
a. Acquisition date;
b. Seller;
c. Cost-historical/addition/acquisition, including legal, architect, surveying and other related fees;
d. Fair market value on acquisition date (donated fixed assets only);
e. Estimated useful life of buildings (proprietary funds only);
f. Balance sheet accounting/class code;
g. Legal description;
h. Location/address; and
i. 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.
a. Search board minutes to determine the approximate acquisition date, contract approval date or project approval date.
b. 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.
c. 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 business manager/board secretary, in conjunction with the fixed assets management team, will 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 five years, someone other than the person in custody of the fixed assets in the building/department/room will 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 data base.
3. Fixed assets found to have been excluded from the data base 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. The business manager/board secretary 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. 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 ($2,500). The following information must be collected:
a. Name of location-building/room;
b. Location-building/room code;
c. Balance sheet accounting/class code;
d. General fixed assets account group or proprietary fund asset (name proprietary fund);
e. Addition/acquisition date;
f. Bar code identification number assigned to and placed on the fixed asset;
g. Serial/model number;
h. Cost-historical;
i. Fair market value on acquisition date (donated fixed assets only);
j. Estimated useful life (for proprietary funds only);
k. Vendor;
l. Purchasing fund;
m. Description of fixed asset;
n. Method of addition/acquisition-purchase, trade, gift etc.,
o. Quantity;
p. Replacement cost; and
q. Addition/acquisition authorization.
3. Machinery and equipment fixed assets acquired in a month must be entered into the fixed assets management system in the same quarter.
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 districts 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:
a. Addition/acquisition date;
b. Seller;
c. Cost-historical/addition/acquisition, cost including legal, architect, surveying and related fees;
d. Balance sheet accounting/class code;
e. Fair market value on a requisition date (donated fixed assets only);
f. Estimated useful life of buildings (for proprietary funds only);
g. Legal description,
h. Location/address; and
i. Addition/acquisition authorization.
3. 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.
4. 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.
5. Real property fixed assets acquired in a month must be entered into the fixed assets management system in the same quarter.
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. The following information must be collected:
a. Relocation/transfer date;
b. Quantity;
c. Bar code identification number;
d. Current location-building/room code;
e. Name of current location-building/room;
f. New location-building/room code;
g. Name of new location-building/room;
h. Date placed at new location-building/room;
2. Machinery and equipment fixed assets relocated/transferred in a month must be entered into the fixed assets management system by the end of the fiscal year.
I. Disposal of machinery and equipment and real property fixed assets.
1. A Machinery and Equipment fixed assets Disposal Forn must be completed prior to disposing of machinery and equipment fixed assets. The following information must be collected:
a. Disposal date;
b. Quantity;
c. Bar code tag identification number;
d. Disposal method-junk, trade, sale, trade-in, etc.; and
e. Disposal authorization.
2. A Real Property fixed assets Disposal Form must be completed prior to disposing of real property fixed assets. The following information must be collected:
a. Disposal date;
b. Legal description,
c. Location/Address;
d. Purchaser;
e. Disposal method-trade, sale, etc.; and
f. Disposal authorization.
3. Machinery and equipment/real property fixed assets disposed of in a month must be entered into the fixed assets management system in the same quarter.
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 asset has been lost, damaged or stolen. The following information must be collected:
a. Date of loss, damage or theft;
b. Employee/person discovering;
c. Quantity;
d. Description of fixed asset;
e. Bar code tag identification number;
f. Location;
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. Authorization.
2. Fixed assets damaged, lost or stolen in a month must be entered into the fixed assets management system by the end of the fiscal year.
K. Fixed assets reports.
1. Annual reports for June 30 each year.
a. fixed assets listing including the following items for the school auditor:
(1) Balance sheet accounting/class code;
(2) Purchasing fund;
(3) Bar code tag identification number;
(4) Description of the fixed asset;
(5) Historical cost; and
(6) Location.
b. fixed assets listing by location/building;
c. fixed assets listing by replacement cost.
FIXED ASSETS MANAGEMENT SYSTEM DEFINITIONS
Back trending/standard costing - an estimate of the historical original cost using a known average installed cost for alike units as of the estimated additional 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 asset 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 asset 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 ($2,500.00). Capitalization policy - the criteria used by a school district to determine which fixed assets will be reported as fixed assets on the school district’s 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 asset 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, 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 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 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 ($2,500), 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 find, 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.
Legal Reference:
Cross Reference:
Approved: 7/12/2004 Approved: 11/9/2020 Revised:
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 shall be accessible to persons with disabilities.
It is the responsibility of the superintendent, upon board approval, to take the necessary action to ensure school district buildings and sites are accessible to persons with disabilities.
Legal Reference:
29 U.S.C. §§ 621-634.
42 U.S.C. §§ 12101 et seq.
Iowa Code chs. 104A; 216.
Cross Reference:
102 Equal Educational Opportunity
603.3 Special Education
Approved: 3/11/1991 Reviewed: 11/9/2020 Revised: 11/9/2020
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 shall 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 District Premises
Approved: 8/14/1995 Reviewed: 11/9/2020 Revised: 11/9/2020
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 Non Instructional and Business Services
Approved: 5/10/1993 Reviewed: 11/9/2020 Revised: 11/9/2020