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.

Legal Reference:  Iowa Code §§ 280.3, .12, .14; 297 (2003).

Cross Reference:  105      Long-Range Needs Assessment

Approved 11/1/2004                             Reviewed 01/18/2010                           Revised                   
                                                                                      02/16/2015
                                                                                      10/19/2020

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 these 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.

Legal Reference:  Iowa Code §§ 280.3, .14; 297 (2003).

Cross Reference:  105      Long-Range Needs Assessment
                                      801      Site Acquisition and Building Construction

Approved 11/1/2004                             Reviewed 01/18/2010                           Revised                   
                                                                                      02/16/2015
                                                                                      10/19/2020

Buildings and sites considered for purchase or construction by the board 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 will 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 will be consistent with the education program, and they 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 is appointed.

The education specifications will 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 is the responsibility of the superintendent to make a recommendation to the board regarding the specifications of buildings and sites.

Legal Reference:  Cedar Rapids Community School District, Linn County v. City of Cedar Rapids, 252 Iowa 205, 106 N.W.2d 655 (1960).
                                      Iowa Code §§ 73A.2, .18; 280.3, .14; 297; 544A (2003).
                                      1974 Op. Att'y Gen. 529.

Cross Reference:  801      Site Acquisition and Building Construction

Approved 11/1/2004                       Reviewed 01/18/2010                     Revised                   
                                                                                 02/16/2015
                                                                                 10/19/2020

The board shall have the authority to select the architect for construction projects.  The financial condition of the school district, the ability of the architect to meet the building and site specifications, the experience of the architect and other factors deemed relevant by the board will be considerations for selection of an architect.

It shall be the responsibility of the board to interview the architects and make a decision.

Legal Reference:  Iowa Code chs. 297; 544A (2003).

Cross Reference:  801      Site Acquisition and Building Construction

Approved 11/1/2004                             Reviewed 01/18/2010                           Revised                   
                                                                                      02/16/2015
                                                                                      10/19/2020

Sites (real estate) acquired by the board will 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 specific sites in compliance with applicable laws.

It will be the responsibility of the superintendent to assist the board and to make recommendations concerning the acquisition of sites.

Legal Reference:          Iowa Code §§ 21.5(j); 297.

Cross Reference:          213      Closed Sessions

                                    705.1   Purchasing - Bidding

                                    801      Site Acquisition and Building Construction

Approved 11/1/2004                             Reviewed 01/18/2010                           Revised 11/15/2021

                                                                            02/16/2015

                                                                            10/19/2020

                                                                            11/15/2021

Prior to the approval of a construction contract, except emergency construction, the board shall review methods for financing the project.  The board may use the means it deems necessary to pay for the purchase of sites and construction.  In determining the means of financing for these purposes, the board shall consider the financial condition of the school district and the uses allowed for the monies of the school district.

It shall be the responsibility of the superintendent to analyze the various methods of financing for the purchase of sites and construction and make a recommendation to the board.

Legal Reference:  Harney v. Clear Creek Community School District, 261 Iowa 315, 154 N.W.2d 88 (1967).
                                      Liggett v. Abbott, 192 Iowa 742, 185 N.W. 569 (1921).
                                      Iowa Code §§ 73A; 74; 74A; 75; 278.1; 296; 297; 298 (2003).
                                      1974 Op. Att'y Gen. 598.
                                      1938 Op. Att'y Gen. 167.
                                      1936 Op. Att'y Gen. 423.

Cross Reference:  705      Expenditures
                                      801      Site Acquisition and Building Construction

Approved   11/1/2004                           Reviewed 01/18/2010                           Revised                   
                                                                                      02/16/2015
                                                                                      10/19/2020

Construction authorized by the board must be supervised for proper execution.  The board will tour the completed construction area before allowing final payment on the project.

It shall be the responsibility of the architect to supervise construction projects of the school district as they are completed.  The superintendent shall work closely with the architect and provide the board with progress reports at each meeting until the construction is completed.

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  801      Site Acquisition and Building Construction

Approved   11/1/2004                           Reviewed 01/18/2010                           Revised                   
                                                                                      02/16/2015
                                                                                      10/19/2020

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 shall be 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 (2003).

Cross Reference:  502.2   Care of School Property/Vandalism
                                      502.7   Student Lockers
                                      802      Maintenance, Operation and Management
                                       804.1   Facilities Inspections

Approved 11/1/2004                             Reviewed 01/18/2010                           Revised                   
                                                                                      03/16/2015
                                                                                      10/19/2020

Generally, except for emergency situations, requests for improvements or repairs shall be made to the superintendent by building principals and the director of buildings and grounds.  Requirements for requests outlined in the maintenance schedule shall be followed.

Minor improvements, not exceeding a cost of $75,000, may be approved by the superintendent.  Improvements exceeding $75,000 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 (2003).

Cross Reference:  802.1   Maintenance Schedule
                                      802.3   Emergency Repairs

Approved 11/1/2004                             Reviewed 01/18/2010                           Revised 03/16/2015
                                                                                       10/19/2020                                       10/19/2020

In the event an emergency requiring repairs in excess of $75,000 to a school district facility are necessary to correct or control the situation and to prevent the closing of school, the provisions relating to bidding shall not apply. 

It shall be the responsibility of the superintendent to obtain certification from the area education agency administrator stating such repairs in excess of $75,000 were necessary to prevent the closing of school.

It shall be the responsibility of the superintendent to notify the board as soon as possible considering the circumstances of the emergency.

Legal Reference:  Iowa Code §§ 280.3, .14; 297.8 (2003).

Cross Reference:  705.1   Purchasing - Bidding
                                      802      Maintenance, Operation and Management

Approved 11/1/2004                             Reviewed 10/19/2020                           Revised 10/26/2009
                                                                                                                                               03/16/2015

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

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e. governmental activities and business type activities) and the proprietary fund financial statements.  Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment.  Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $5,000, except for intangible right-to-use lease assets.  The Federal regulations governing school lunch programs require capital assets attributable to the school lunch program with a historical cost of equal to or greater than $500 be capitalized.  Additionally, capital assets are depreciated over the useful life of each capital asset. 

All intangible assets (except for intangible right-to-lease 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.

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

The district recognizes the importance of classifying leases of intangible assets as assets or liabilities in financial statements.  When operating as a lessor, the district will recognize a lease liability and an intangible right-to-use lease asset.  When operating as a lessee, the district will recognize a lease receivable and a deferred inflow of resources consistent with the requirements established in GASB 87.

The District recognizes a lease liability and an intangible right-to-use lease asset with an initial value of $5,000 or more. At the commencement of a lease, the District initially measures the lease liability at the present value of payments expected to be made during the lease term.  Subsequently, the lease liability is reduced by the principal portion of lease payments made.  The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date plus certain initial direct costs to place the asset in service.  The lease asset is then amortized on a straight-line basis over the life of the lease.

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

It is the responsibility of the superintendent, and/or other designated staff, to develop administrative regulations implementing this policy.  It will also be the responsibility of the superintendent, and/or other designated staff, to educate employees about this policy and its supporting administrative regulations.  

Legal Reference:  Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A (2009).

Cross Reference:  709      Insurance Program
                                      701.3     Financial Records

Approved   11/1/2004                           Reviewed 03/16/2015                           Revised 03/15/2010
                                                                              10/19/2020                                         09/20/2010

                                                                              11/21/2022                                         11/21/2022

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 (1994).
                                      42 U.S.C. §§ 12101 et seq. (1994).
                                      Iowa Code chs. 104A; 216 (2003).

Cross Reference:  103      Equal Educational Opportunity
                                      603.2   Special Education

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                       03/16/2015
                                                                                       10/19/2020

Employees shall park only in the areas designated as employee parking and abide by school district parking regulations.

Visitors to the school district shall park in the parking area designated for visitor parking.  Students shall abide by board policies dealing with the use of bicycles and motor vehicles.  Parking areas designated for persons with disabilities may be used only by persons with disabilities.

Failure to comply with this policy or school district regulations will be reason for revocation of school district parking privileges.

Legal Reference:  Iowa Code §§ 104A.7; 279.8; 321 (2003).
                                      661 I.A.C. 18.1-.8.

Cross Reference:  502      Student Rights and Responsibilities
                                      904.4   Public Conduct on School Premises

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      03/16/2015
                                                                                      10/19/2020

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 shall 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 (2003).

Cross Reference:  502      Students Rights and Responsibilities
                                      904.4   Public Conduct on School Premises

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      03/16/2015
                                                                                      11/16/2020

In concert with the board's goal to utilize public funds in an effective and efficient manner, employees and students shall 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 shall be the responsibility of the superintendent to develop energy conservation guidelines for employees and students.  Employees and students shall abide by these guidelines.

Legal Reference:  Iowa Code §§ 279.44; 473.19-.20 (2003).

Cross Reference:  700      Purpose of Noninstructional and Business Services

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                     03/16/2015
                                                                                     11/16/2020

The board may contract for custodial and other maintenance services for the school district buildings and sites.  The superintendent is authorized to contract for such services.  Except in the case of an emergency, the board shall approve the contracts for these services if the cost exceeds $75,000.

It shall be the responsibility of the superintendent to consider the financial condition of the school district and other factors deemed relevant by the superintendent in making such contracts.

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  703      Budget
                                      705      Expenditures
                                      802.3   Emergency Repairs

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised 03/16/2015
                                                                                           11/16/2020

Identifiable

An intangible asset should be recognized in the statement of net assets only if it is identifiable which means the asset is either:

a)   separable (i.e. it can be separated/divided from the government and sold, transferred, licensed, rented or exchanged) or

b)   arose from contractual or other legal rights, regardless of whether those rights are transferable or separable.

Criteria

GASB Statement 51 defines intangible assets as assets that are identifiable and possess all of the following characteristics:

• lack of physical substance,
• nonfinancial nature (not in monetary form like cash or investment securities) and
• initial useful life extending beyond a single reporting period.

Examples of intangible assets include easements, land use rights (i.e. water rights, timber rights and mineral rights), patents, trademarks and copyrights.  In addition, intangible assets include computer software that is purchased, licensed or internally generated (including websites) as well as outlays associated with an internally generated modification of computer software.

Intangible assets can be purchased or licensed, acquired through nonexchange transactions or internally generated.

All intangible assets subject to the provisions of GASB Statement 51 should be classified as capital assets.  Accordingly, existing authoritative guidance related to the accounting and financial reporting for capital assets (i.e. recognition, measurement, presentation, disclosure, etc.) should be applied to intangible assets as applicable.

Exclusions

GASB Statement 51 applies to all intangible assets except:  (a) assets acquired or created primarily for purposes of directly obtaining income or profit (these intangible assets should be considered investments), (b) assets from capital lease transactions reported by lessees, except licensing agreements to lease commercially available computer software, and (c) goodwill created through the combination of a government and another entity.

Threshold for Capitalization

The establishment of an intangible asset capitalization threshold policy has been recommended by the County Finance Committee and adapted for LEAs and AEAs.  The policy should be approved by the Board of Education.  The threshold is to be consistently applied by all departments and offices of the District for financial reporting purposes.  All intangible assets at or above $25,000 must be reported for the audit and Certified Annual Report (CAR), all other intangible assets are excluded.

Measurement/Recognition

Effective July 1, 2009, intangible assets exceeding the District’s threshold should be recorded at actual historical cost.  For business-type activities and enterprise funds capitalized interest and ancillary charges, if any, should be included in the historical cost.

Only direct costs will be capitalized (indirect costs will not be included).

Intangible assets received in a nonexchange transaction (i.e. donated) are to be recorded at their estimated fair value at the time of acquisition.

• The fair value of an asset is the amount at which the asset could be exchanged in a current transaction between willing parties, other than in forced or liquidation sale.  Therefore, it would be inappropriate to arbitrarily assign a nominal value to a donated intangible asset without applying a rational technique to estimate its fair value.

The threshold for intangible assets applies to individual assets and it is not acceptable to account for items in aggregate to meet the threshold limitations.

For internally generated intangible assets (see next page), outlays incurred by the government’s personnel, or by a third-party contractor on behalf of the government, for development of internally generated intangible assets should be capitalized.

For internally generated computer software, outlays incurred during the application development stage (see next page) will be capitalized if they exceed the threshold.  These outlays include the initial purchase of the computer software/license and modifications made to the software before it is placed into operation.  The initial purchase of the software/license and modifications made should be analyzed separately for capitalization purposes (do not aggregate).

• Costs incurred prior to July 1, 2009, for internally generated computer software projects in the application development stage will not be capitalized.  However, costs incurred July 1, 2009 and beyond, for these projects will be capitalized if exceeding the District’s threshold.

Computer software licenses purchased/renewed will not be aggregated.  Each individual license purchased/renewed will be measured against the District’s threshold and the useful life must extend beyond a single reporting period in order for the license to be capitalized.

Internally Generated Intangible Assets

Internally generated intangible assets are created or produced by the government or an entity contracted by the government, or they are acquired from a third party but require more than minimal incremental effort on the part of the government to begin to achieve their expected level of service capacity.

Outlays related to the development of an internally generated intangible asset that is identifiable should be capitalized only upon the occurrence of all three of the following:

Specified-Conditions Criteria

1. Determination of the specific objective of the project and the nature of the service capacity that is expected to be provided by the intangible asset upon completion of the project.
2. Demonstration of the technical or technological feasibility for completing the project so that the intangible asset will provide its expected service capacity.
3. Demonstration of the current intention, ability, and presence of effort to complete or, in the case of a multiyear project, continue development of the intangible asset.

Only outlays incurred subsequent to meeting the above criteria should be capitalized; outlays incurred prior to this point should be expensed.

Internally Generated Computer Software

Computer software is considered internally generated if it is developed in-house by the government’s personnel or by a third-party contractor on behalf of the government.

Commercially available software that is purchased or licensed by the government and modified using more than minimal incremental effort before being put into operation should be considered internally generated.

The development and installation of internally generated computer software can be grouped into three stages:

1. Preliminary Project Stage:  involves conceptual formulation and evaluation of alternatives, determination of the existence of needed technology and final selection of alternatives for development of the software.  Expense all outlays in this stage.
2. Application Development Stage:  includes the design of the chosen path (i.e. software configuration, software interfaces), coding, installation to hardware, and testing.  Data conversion activities could be included in this phase if those activities are deemed necessary to make the software operational.  Capitalize all outlays incurred during this stage once the Specified-Conditions Criteria are met.  (Note:  the Specified-Conditions Criteria are considered met when the Preliminary Project Stage is complete and management authorizes/commits to funding the project.)  Capitalization should cease when the computer software is substantially complete and operational.
3. Post-Implementation/Operation Stage:  includes application training and software maintenance.  Data conversion activities would be included in this stage if not deemed necessary to make the software operational.  Expense all outlays in this stage.

Outlays associated with an internally generated modification of computer software that is already in operation should be capitalized if the modification results in any of the following:

1. increase in functionality of the software (able to perform tasks that it was previously incapable of performing),
2. increase in efficiency of the software (increase in level of service provided without the ability to perform additional tasks) or
3. extension of the estimated useful life.

If the modification does not result in any of the three outcomes, the modification should be considered maintenance and expensed accordingly.

Amortization (Use Straight-Line Method)

The useful life of an intangible asset that arises from contractual or other legal rights should not exceed the period to which the service capacity of the asset is limited by those contractual or legal provisions.  Contract renewal periods may be considered in determining the useful life of the intangible asset if there is evidence the government will seek and be able to achieve renewal and the anticipated outlay for renewal is nominal in relation to the level of service capacity obtained.

If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of an intangible asset, then the intangible asset should be considered to have an indefinite useful life and no amortization should be recorded.

A useful life that must be estimated does not mean indefinite useful life.

Impairment

If changes in factors and conditions result in the useful life of an intangible asset no longer being indefinite, the asset should be tested for impairment because a change in the expected duration of use of the asset has occurred.  The carrying value of the intangible asset, if any, following the recognition of any impairment loss should be amortized in subsequent reporting periods over the remaining estimated useful life of the asset.

A common indicator of impairment for internally generated intangible assets is development stoppage, such as stoppage of development of computer software due to changes in the priorities of management.

Retroactive Reporting

The District will not retroactively report the following intangible assets:

1. Those considered to have indefinite useful lives as of June 30, 2009.
2. Those that would be considered internally generated as of June 30, 2009.
3. Costs incurred prior to July 1, 2009, for internally generated computer software projects in the application development stage will not be capitalized.  However, costs incurred July 1, 2009 and beyond, for these projects will be capitalized if exceeding the District’s threshold.

Intangible assets (and related amortization) requiring retroactive reporting (for the period July 1, 1980 through June 30, 2009) will be reported at actual historical cost.  This includes purchased software that is still in use, even if fully amortized as of June 30, 2009.  [Note: Phase 3 districts are not required to retroactively report any intangible assets.]

NOTE:  If actual historical cost cannot be determined for these intangible assets due to lack of sufficient records, estimated historical cost will be used.

Miscellaneous

This policy must be applied 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 intangible asset and amortization to avoid reporting. 

When intangible assets are sold or disposed of, it is necessary to calculate and report a gain or loss in the statement of activities.  The gain/loss is calculated by subtracting the net book value (historical cost less any accumulated amortization) from the net amount realized on the sale or disposal.

Approved 06/21/2010                           Reviewed 03/16/2015                           Revised                   
                                                                                            11/16/2020

School property, such as equipment, furnishings, 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 available price or most economical disposal.

Obsolete equipment or property other than real property having a value of no more than $25,000 may be sold or disposed of in a manner determined by the board.  The board gives the superintendent the sole discretion to dispose of or sell any equipment valued at no more than $25,000.   However, the sale of equipment, furnishings or supplies disposed of in this manner shall be published in a newspaper of general circulation. 

A public hearing shall be held regarding the disposal of the equipment with a value of $25,000 or more prior to the board's final decision.  The board shall 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 shall be in the resolution.  Notice 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 unless otherwise required by law.  Upon completion of the public hearing, the board may dispose of the equipment.

It will 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.

Legal Reference:          Iowa Code §§ 24.9; 297.22-.25.

Cross Reference:          704      Revenue

                                    705.1   Purchasing - Bidding

                                    803      Selling and Leasing

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised 08/18/2014

                                                                            04/20/2015                                       09/20/2021

                                                                            11/16/2020

                                                                            09/20/2021

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, 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 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 responsible 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.

Legal Reference:  Iowa Code §§ 297.15-.25 (2003).

Cross Reference:  704      Revenue
                                      705.1   Purchasing - Bidding
                                      803      Selling and Leasing

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised 04/19/2010
                                                                                      04/20/2015
                                                                                      11/16/2020

School district facilities which have been vacated by the school district and are available for lease or purchase shall be reported to the city, county, and Iowa Department of General Services.

It shall be the responsibility of the board secretary to complete and send this notice.  The board secretary should also notify the school district insurance carrier.

Legal Reference:  Iowa Code § 297.4 (2003).

Cross Reference:  803      Selling and Leasing

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      04/20/2015
                                                                                      11/16/2020

A program for annual inspection, in addition to those conducted by authorized agencies, of the equipment, facilities, and grounds shall be conducted as part of the maintenance schedule for school district buildings and sites.  The results of this inspection shall be reported to the board at its annual meeting.  Further, the board may conduct its own inspection of the school district buildings and sites annually.

Legal Reference:  Iowa Code § 279.8 (2003).

Cross Reference:  802      Maintenance, Operation and Management

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      04/20/2015
                                                                                      11/16/2020

The safety and security of the school community is paramount to the Independence Community School District.  While there is no absolute guarantee of safety, it is the goal of the district to encourage and support a physically secure learning and working environment 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 where students are educated.

The superintendent 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 operations plan in accordance with law.  The district shall determine which school personnel shall participate and whether local law enforcement and students participate in annual drills.  

Legal Reference:  Iowa Code 280.30      

Cross Reference:  800      Objectives of Building and Sites

Approved 05/20/2019                           Reviewed 05/20/2019                           Revised                   
                                                                                      11/16/2020

The board encourages employees to be trained in emergency first aid care and cardiopulmonary resuscitation (CPR).  The school district may provide a program annually for those employees who wish to learn or update emergency first aid care.

Legal Reference:  Iowa Code §§ 279.8; 613.17 (2003).

Cross Reference:  403.2   Employee Injury on the Job
                                      507.4   Student Illness or Injury at School

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      04/20/2015
                                                                                      11/16/2020

To protect the school district buildings and sites and equipment, the facilities shall be locked when school is not in session.  When school activities or public activities are held in the school district facilities, only the appropriate doors, as determined by the superintendent and the building principals, shall be unlocked for access to the school district facilities.

It shall be the responsibility of employees and users of the school district facilities to abide by this policy.

Legal Reference:  Iowa Code §§ 279.8; 280.3, .14 (2003).

Cross Reference:  401.9   Use of School District Facilities & Equipment by Employees
                                      709      Insurance
                                      906      Use of School District Facilities & Equipment

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      04/20/2015
                                                                                      11/16/2020

The administration and custodians may conduct in-services for employees to review safety practices and accident prevention.

Legal Reference:  Iowa Code §§ 279.8; 280.3, .14 (2003).

Cross Reference:  804      Safety Program

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                      04/20/2015
                                                                                      11/16/2020

District-Generated Recordings

The district believes in the importance of providing a safe and enriching learning environment possible for its students.  The district uses digital recording devices on school property including school transportation vehicles to help protect the safety of district students, employees and community members; and to safeguard district property which is funded using public resources.  Additionally, district-generated recordings of students engaging in the district’s educational and extracurricular programs can be essential to engage positively with the school community and promote the value of public education.

In order to balance privacy and safety interests, no recording devices will be utilized on district property where individuals maintain a reasonable expectation of privacy.  These areas include but are not limited to: the school nurse’s office, restrooms, locker rooms, changing areas, lactation spaces and employee break areas.

Recordings of students have the potential to be considered education records.  Any recordings will be maintained and accessed in compliance with the requirements of the Family Education Rights and Privacy Act and the district’s policy on student records. 

Recordings will be digitally maintained and stored for an appropriate amount of time to maintain the safety of the educational environment and to safeguard district property, after which they will be destroyed.  The superintendent or superintendent’s designee will establish any necessary regulations related to the secure storage, maintenance, viewing and destruction of digital recordings.

Non-District Generated Recordings

The use of non-district owned recording devices on school property and at school events will be regulated.  Students, parents and community members will not be permitted to take recordings of other students or employees during school hours unless the recording is authorized in advance by building administration.  Students and employees found to violate this policy will be subject to disciplinary measures consistent with board policy and applicable student and employee handbooks.  This policy will not be construed or enforced in a way that infringes on employee activity otherwise protected by law. 

It is important to foster a community spirit and sense of unity within the district.  However, the district acknowledges that not every student or staff member feels comfortable or safe being recorded.  At district-sponsored extracurricular events and activities, the use of non-district owned recording devices by the public may be monitored by administration if a concern is made known to district administration by a student, employee or parent.  Any individuals determined to be making recordings considered bothersome to students or staff may be asked to stop or destroy their recording and may be asked to leave the event. 

Legal Reference:           20 USC 1232

                                    Iowa Code §§ 279.8

Cross Reference:           506.01      Student Records

Approved 11/15/2021                           Reviewed 11/15/2021                           Revised                   

Friable and nonfriable asbestos containing materials will be maintained in good condition and appropriate precautions will be followed when the material is disturbed.  If there is a need to replace asbestos it will be replaced with nonasbestos containing materials.  Each school building will maintain a copy of the asbestos management plan.

The school district will annually notify, appoint and train appropriate employees as necessary.

Legal Reference:  20 U.S.C. §§ 3601 et seq. (1994).
                              40 C.F.R. Pt. 763.84 (2002).
                              Iowa Code §§ 279.52-.54 (2003).

Cross Reference:  403.04   Hazardous Chemical Disclosure
                              802      Maintenance, Operation and Management

Approved 11/1/2004                             Reviewed 02/22/2010                           Revised                   
                                                                                       04/20/2015
                                                                                       11/16/2020

The Independence Community School District seeks to provide a safe environment for students, staff, and visitors who are at risk of potentially life-threatening incidents including severe allergic reactions, respiratory distress and opioid overdose. Therefore, it is the policy of the district to annually obtain a prescription for epinephrine auto-injectors, bronchodilator canisters and spacers and/or opioid antagonists from a licensed health care professional, in the name of the school district, for administration by a school nurse or personnel trained and authorized to administer to a student or individual who may be experiencing an anaphylactic reaction, respiratory distress or acute opioid overdose.

Procurement and maintenance of supply: The district shall stock a minimum of the following for each attendance center:

• One pediatric dose and one adult dose epinephrine auto-injector, 
• One pediatric and one adult dose bronchodilator canister and spacer;
• One dose of naloxone or other opioid antagonist.

The supply of such medication shall be maintained in a secure easily accessible area for an emergency within the school building, or in addition to other locations as determined by the school district.

The school nurse shall routinely check stock of medication and document in a log monthly:

• The expiration date;
• Any visualized particles; or color change for epinephrine auto-injectors; or
• Bronchodilator canister damage.

The employee shall be responsible for ensuring the district replaces, as soon as reasonably possible, any logged epinephrine auto-injector, bronchodilator canister or spacer, or opioid antagonist that is empty after use, damaged, or close to expiration.   The district shall dispose of stock medications and delivery devices in accordance with state laws and regulations.

Training: A school nurse or personnel trained and authorized may provide or administer any of the medications listed in the policy from a school supply to a student or individual if the authorized personnel or school nurse reasonably and in good faith believes the student or individual is having an anaphylactic reaction, respiratory distress, asthma or other airway-constricting disease, or opioid overdose. Training to obtain a signed certificate to become personnel authorized to administer an epinephrine auto-injectors, bronchodilator canisters or spacers or opioid antagonists shall consist of the requirements of medication administration established by law and an annual anaphylaxis, asthma, other airway-constricting disease, opioid overdose training program approved by the Department of Education.

Authorized personnel will be required to retake the medication administration course, training program and  provide a procedural skills demonstration to the school nurse demonstrating competency in the administration of stock epinephrine auto-injectors, bronchodilator canisters or spacers and opioid antagonists to retain authorization to administer these medications if the following occur:

• Failure to administer an epinephrine auto-injector, bronchodilator canisters or spacers or opioid antagonists according to generally accepted standards of practice (“medication error”); or
• Accidental injury to school personnel related to improperly administering the medication (“medication incident”). 

Reporting:  Authorized personnel will contact the school nurse or emergency medical services (911) immediately after a stock bronchodilator canister is administered to a student or individual.  The school nurse retains accountability for professional nursing judgment with the administration of stock bronchodilator and whether to contact emergency medical services in accordance with Iowa laws.

The district will contact emergency medical services (911) immediately after any stock epinephrine auto-injector, or stock opioid antagonists is administered to a student or individual. The school nurse or authorized personnel will remain with the student or individual until emergency medical services arrive.

Within 48 hours, the district will report to the Iowa Department of Education:

• Each medication incident with the administration of stock epinephrine; bronchodilator canisters or spacers or opioid antagonists;
• Each medication error with the administration of stock epinephrine; bronchodilator canisters or spacers or opioid antagonists or
• The administration of a stock epinephrine auto-injector, bronchodilator canisters or spacers or opioid antagonists.

As provided by law, the district, board, authorized personnel or school nurse, and the prescriber shall not be liable for any injury arising from the provision, administration, failure to administer, or assistance in the administration of an epinephrine auto-injector, bronchodilator canisters or spacers or opioid antagonists provided they acted reasonably and in good faith.

The superintendent may develop an administrative process to implement this policy.

Legal Reference:         Iowa Code §§ 135.185; .190; 279.8.

                                    281 I.A.C. 14.3.

                                      655 IAC 6.2(2).

Cross Reference:          507.02   Administration of Medication

Approved:  05/16/2016

Reviewed:  11/16/2020

Revised:  08/15/2022, 10/16/2023

The district recognizes the importance of providing healthy learning environments for students, employees and community members in district buildings.  The district will take appropriate measures as required by law to assess radon levels in attendance centers and provide for mitigation or other measures where appropriate. 

It is the responsibility of the superintendent to create administrative regulations necessary to carry out this policy. 

Legal Reference:          Iowa Code §§ 280.32

Cross Reference:

Approved:  08/15/2022

Reviewed:  05/15/2023

Revised:  05/15/2023