800 Objectives of Buildings & Sites


It shall be the goal of the board to provide sufficient school district buildings and sites for the education program. The board shall strive to provide an environment which will encourage and support learning.

In providing this environment the school district buildings and sites will accommodate the organizational and instructional patterns that support the education program. The board shall have final authority to determine what is necessary to meet the needs of the education program.

It shall be the responsibility of the superintendent to oversee the day-to-day operations of the school buildings and sites and to notify the board of areas in need of improvement.


Approved 11-21-16 Reviewed/Approved 11-18-19


As part of the board's long-range plan for the school district's education program, the board shall include the buildings and sites needs for the education program. The long-term needs for building and sites shall be discussed and determined by the board. It shall be the responsibility of the superintendent to provide information including, but not limited to, enrollment projections and education program requirements to the board.


Approved 11-21-16 Reviewed/Approved 11-18-19


The board may engage the services of consultants or other personnel to study the needs of the school district's buildings and sites in providing the education program. The results of the services will be considered in planning the education program and in making decisions about the improvement and acquisition of additional buildings and sites. It shall be the  responsibility of the superintendent to make a recommendation to the board regarding the need for such services and who should perform such services for the board.


Approved 11-21-16 Reviewed/Approved 11-18-19


802.4 Capital Assets Management System


The school district will establish and maintain a capital assets management system for reporting capitalized assets owned or under the jurisdiction of the school district in its financial reports in accordance with generally accepted accounting principles (GAAP) as required or modified by law; to improve the school district's oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of capital assets for insurance purposes.

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e. governmental activities and business type activities) and the proprietary fund financial statements. Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment. Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $2,500.00. The Federal regulations governing school lunch programs require capital assets attributable to the school lunch program with a historical cost of equal to or greater than $500 be capitalized. Additionally, capital assets are depreciated over the useful life of each capital asset.

All intangible assets with a purchase price equal to or greater than $25,000 with useful life of two or more years are included in the intangible asset inventory for capitalization purposes. Such assets are recorded at actual historical cost and amortized over the designated useful lifetime applying a straight-line method of depreciation. If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of the asset, then the intangible asset needs to be considered to have an indefinite useful life and no amortization should be recorded.

Phase III districts, as determined under GASB 34, will not retroactively report intangible assets. If actual historical cost cannot be determined for intangible assets due to lack of sufficient records, estimated historical cost will be used.

This policy applies to all intangible assets. If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported. It is not appropriate to “net” the capital asset and amortization to avoid reporting. For internally generated intangible assets, outlays incurred by the government's personnel, or by a third-party contractor on behalf of the government, and for development of internally generated intangible assets should be capitalized.

The capital assets management system must be updated monthly to account for the addition/acquisition, disposal, relocation/transfer of capital assets. It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy. It will also be the responsibility of the superintendent to educate employees about this policy and its supporting administrative regulations.



Approved 11-21-16 Reviewed/Approved 11-18-19


Buildings and sites considered for purchase or construction by the school district or currently owned by the school district and used for the education program must meet, or upon improvement be able to meet, the specifications set by the board. The board shall make this determination.

Prior to remodeling or other construction of buildings and sites, the board may appoint a committee of consultants, employees, citizens or others to assist the board in developing the specifications for the new or improved buildings and sites. These specifications shall be consistent with the education program and will provide the architect with the information necessary to determine what is expected from the facility. It is within the discretion of the board to determine whether a committee shall be appointed.

The education specifications shall include, but not be limited to, the financial resources available for the project, the definition and character of classrooms, the functional use to be made of the rooms, description of specialized needs, and other pertinent information as the board deems necessary.

It shall be the responsibility of the superintendent to make a recommendation to the board regarding the specifications of buildings and sites.


Approved 11-21-16  Reviewed/Approved 11-18-19


Sites acquired by the Board of Directors shall meet or, upon improvement, be able to meet the specifications set out by the board prior to using the site for the education program. The board may meet in closed session to discuss potential purchases of sites. It shall be the responsibility of the superintendent to assist the board and to make recommendations concerning acquisition of sites.


Approved 11-21-16 Reviewed/Approved 11-18-19


Public, competitive scaled bids are required for construction projects, including renovation and repair, with a cost exceeding the statutory minimums required by law. The public, competitive sealed bid requirement is waived in the case of emergency repairs when the repairs are necessary to prevent the closing of a school. The AEA administrator will certify that the emergency repairs are necessary to prevent the closing of a school. The school district will comply with the competitive quote process for those projects subject to the competitive quote law. The school district will determine the process for obtaining quotes for projects below the competitive quote limit.

The award of construction contracts will be made to the lowest responsible bidder. The board will have the right to reject any or all bids, or any part thereof, and to enter into the contract or contracts deemed to be in the best interests of the school district.


Approved 11-21-16 Reviewed/Approved 11-18-19


The safety and security of the school community are paramount. While there is no absolute guarantee of safety, it is the goal of the district to encourage and support physically secure learning and working environments within its buildings. The district shall work in conjunction with community stakeholders, including local emergency management coordinators and local law enforcement agencies, to create emergency operations plans for all district buildings and school buildings were students are educated.  

The superintendent or designee shall be responsible for the development, review, and implementation of the district emergency operations plan. The plan shall include procedures for transmitting alerts regarding emergency situations to school personnel, students, and employers for non-school employees whose presence is regularly required in the school building. The emergency operations plan shall be updated and reviewed annually by the Board and shall address responses to natural disasters, active shooter scenarios, and other emergencies as determined by the district. The emergency operations plans are confidential and shall not be subject to disclosure under Iowa Code Chapter 22. However, the district shall publish procedures for students, school personnel, parents, and family members to report possible safety threats on school grounds and at school activities.

The administration shall hold annual emergency operations drills at each district building covered by an emergency operation plan in accordance with the law. The district shall determine which school personnel shall participate and whether local law enforcement and students participate in annual drills.

Approved 11-21-16  Review/Approved 11-18-19