800 Objectives of Buildings & Sites

This series of the board policy manual sets forth the board objectives and goals for the school district's buildings and sites. It is the goal of the Board to provide sufficient District buildings and sites for the education program. The Board will strive to provide an environment which will encourage and support learning.

In providing this environment, the District buildings and sites will accommodate the organizational and instructional patterns that support the education program. The Board has final authority to determine what is necessary to meet the needs of the education program.

It is the responsibility of the superintendent to oversee the day-to-day operations of all District buildings and sites and to notify the Board of areas in need of improvement.

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Approved: 11/14/67

Reviewed:  8/12/19

Revised: 4/11/11; 7/8/13; 10/13/25

801 Building Planning & Acquisition

801.01 Building & Site Long Range Planning

As part of the Board's long-range plan for the District's education program, the Board shall include the buildings and site 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 to the Board including, but not limited to, enrollment projections and education program requirements.

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Approved: 7/8/13

Reviewed: 8/12/19

Revised: 10/13/25

801.02 Building & Site Surveys

The Board may engage the services of consultants or other personnel to study the needs of the District pertaining to buildings and sites in order to provide 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 is 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.

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Approved: 11/14/67

Reviewed: 

Revised: 4/11/11; 7/8/13; 8/12/19; 10/13/25

801.03 Educational Specifications for Buildings & Sites

Prior to remodeling or other construction of buildings and sites, the Board and/or Superintendent may appoint a committee of consultants, employees, citizens, or others to assist the Board in developing the educational specifications that will be used by the architect in planning District buildings. Educational specifications will be formulated in such a way that they will encourage the teaching and learning that will take place in the building that is planned.

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. 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, and renovation.

The district will publish on the district website information related to the square footage of each school building owned by the district; enrollment capacity of each attendance center owned by the district; how the building is currently utilized by the district, and school builidngs owned by the district that are vacant.

It is the responsibility of the Superintendent to make a recommendation to the board regarding the educational specifications of buildings and sites.

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Approved: 11/14/67

Reviewed:

Revised: 4/11/11; 7/8/13; 8/12/19; 10/13/25

801.04 Site Acquisition

Sites 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 is the responsibility of the Superintendent to assist the Board and to make recommendations concerning the acquisition of sites.

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Approved: 11/14/67

Reviewed: 8/12/19

Revised: 4/11/11; 7/8/13; 10/13/25

802 Assets & Maintenance of Assets

802.01 Maintenance Schedule

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 Director of Maintenance & Operations to see to the maintenance of District buildings and sites. As part of this responsibility, a maintenance schedule shall be created and adhered to in compliance with this directive.

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Approved: 11/14/67

Reviewed:

Revised: 4/11/11; 7/8/13; 8/12/19; 10/13/25

802.02 Requests for Improvements

Generally, except for emergency situations, requests for improvements or repairs shall be made to the Superintendent by building principals and the Director of Operations. Any requirements for requests outlined in the maintenance schedule shall be followed.

Minor improvements, not exceeding a cost of $81,000 may be approved by the Superintendent. Improvements exceeding $81,000 must be approved by the Board. Routine maintenance and repairs outlined in the maintenance schedule will be followed.

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Approved: 11/14/67

Reviewed: 8/12/19

Revised: 4/11/11; 7/8/13; 10/13/25

802.03 Emergency Repairs

In the event of an emergency requiring the repair of a school district facility that is necessary to correct or control the situation and to prevent the closing of school, the statutory and policy provisions relating to bidding will not apply irrespective of whether the cost of the repairs exceeds the statutory minimums required by law.

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.

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Approved: 11/14/67

 Reviewed: 8/12/19

Revised: 4/11/11; 7/8/13; 10/13/25

802.04 Capital Assets

To improve the District's oversight of capital assets by assigning and recording them to specific facilities and programs and to provide for proof of loss of assets for insurance purposes, the 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, 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 right to use lease assets) with a purchase price equal to or greater than $50,000 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 ($ threshold amount) 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 is updated annually to account for the addition, acquisition, disposal, relocation, transfers of capital assets. It is the responsibility of the superintendent to count and reconcile the capital assets listing for the general fixed assets account group and for each proprietary and fiduciary fund with the capital assets management system on June 30 each year.

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Approved: 11/14/67                             

Reviewed: 3/11/19                       

 

Revised: 1/10/11; 7/8/14; 10/13/25

 
 

802.04R1 Capital Assets - Regulation

A. Capital Assets Recording System
The superintendent, and/or other designated staff, shall:

  1. Enter the necessary data into the capital assets management system and compile the appropriate reports;
  2. Develop forms and procedures for maintaining the integrity of the capital assets management system; and
  3. Maintain responsibility for an accurate capital assets recording system. 

B. Determining historical cost

  1. The historical cost of a capital asset is based on the actual costs expended in making the capital assets serviceable.  
  2. Gifts of capital assets are valued at the estimated fair market value at the addition/acquisition date.  
  3. Capital assets purchased under a capital lease are valued at historical cost of their net present value of the minimum lease payments on the addition/acquisition date.    
  4. The historical cost of capital assets must include capitalized interest.

C. Addition/acquisition of capital assets  ​​​​​​​

  1. The school district's purchasing policy and administrative regulations must be followed when acquiring capital assets.  The school district's policy and administrative regulations must be followed for receiving a gift of capital assets. 
  2. The capital assets addition/acquisition documentation must be completed for each additional capital assets with an addition/acquisition cost of equal to or greater than $2,500.  The following information should be collected, if applicable:\
  • Name of location-building;
  • Balance sheet accounting/class code;
  • Addition/acquisition date;
  • Serial/model number; 
  • Purchase price;
  • Fair market value on acquisition date (donated assets only);
  • Estimated useful life;
  • Vendor;
  • Purchasing fund and function;
  • Description of capital asset;
  • Department/person charged with custody, 
  • Quantity;
  • Replacement cost; 
  • Function for depreciation.

3. The actual costs of construction in progress, other than infrastructure, is entered into the capital assets recording system in the year 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. ​

D. Relocation/transfer of machinery and equipment capital assets

  1. A capital assets relocation/transfer documentation must be completed prior to removing machinery and equipment capital assets from their current location.  The following information must be collected:

  • Relocation/transfer date;
  • Quantity;
  • Bar code identification number; 
  • Current location-building;
  • New location-building;
  • Date placed at new location-building;
  • Department/person charged with custody; and
  • Relocation/transfer authorization.

     2.  Capital assets acquired will be entered into the capital assets recording system annually.
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E.  Disposal of capital assets

  1. When disposing of Capital Assets that are real property, the following information must be collected:

  • Disposal date;
  • Quantity;
  • Legal description, 
  • Location/Address;
  • Purchaser;
  • Disposal methods for real property trade, sale, stolen, etc.; and,
  • Disposal authorization.​​​​​​​

2. Capital assets disposed of must be entered into the capital assets recording system in annually.

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

1. When there is a lost, damaged or stolen capital asset, the following information must be collected:

  • Date of loss, damage or theft;
  • Employee/person discovering; 
  • Quantity;
  • Description of capital asset;
  • Location-building;
  • Description of loss, damage, etc.;
  • Filing of police report-yes or no;
  • Filing of insurance report-yes or no;
  • Date returned to location-building; 
  • Department/person charged with custody; and,
  • Authorization.    ​​​​​​​

2. Capital assets damaged, lost or stolen must be entered into the capital assets recording  system annually.​​​​​​​

G. Capital assets reports

1. Annual reports for June 30 each year.

  • Capital assets listing including the following items:
  • Balance sheet accounting/class code;
  • Purchasing fund, function and depreciation function;
  • Description of the capital asset;
  • Historical cost or other;
  • Location;
  • Current year depreciation/expense; and,
  • Accumulated depreciation/amortization.
  • Capital assets listing by location/building;

Approved:  10/13/25                                      Reviewed:                                                                  Revised: 10/13/25

 

802.04R2 Capital Assets - Management System Definitions

Back trending/standard costing - an estimate of the historical original cost using a known average installed cost for like units as of the estimated addition/ acquisition date.  This cost is only applied to the capital assets initially counted upon implementation of the capital assets management system when the historical original cost cannot be determined.  It is inappropriate to apply the back trending/standard costing method to any capital assets acquired after the assets management system implementation date.

Balance sheet accounting/class codes - the codes set out for assets in the Iowa Department of Education Uniform Accounting Manual.  They are:  200-capital assets; 211- land and land improvements; 221-site improvements; 222-accumulated depreciation on site improvements; 231-buildings and building improvements; 232-accumulated depreciation on buildings and building improvements; 241-machinery and equipment; 242-accumulated depreciation on machinery and equipment, 251-works of art and historical treasures; 252-accumulated depreciation on works of art and historical treasures, 261-infrastructure, 262-accumulated depreciation on infrastructure, and 271-construction in progress.

Book value - the value of capital assets on the records of the school district, which can be the cost or, the cost less the appropriate allowances, such as depreciation.

Buildings and building improvements - a capital assets account reflecting the addition/acquisition cost of permanent structures owned or held by a government and the improvements thereon. 

Business-type activities – one of two classes of activities reported in the government-wide financial statements. Business-type activities are financed in the whole or in part by fees charged to external parties for goods or services. These activities are usually reported in enterprise funds. 

Capital expenditures/expenses - expenditures/expenses resulting in the addition/acquisition of or addition/acquisition to the school district's capital assets.

Capital assets - Capital assets with a value of equal to or greater than $2,500 based on the historical cost include:  long-lived assets obtained or controlled as a result of past transactions, events or circumstances.  Capital assets include buildings, construction in progress, improvements other than facilities, land, machinery and equipment, and intangible assets.

Capitalization policy - the criteria used by the school district to determine which capital assets will be reported as capital assets on the school district’s financial statements and records

Capitalization threshold - The dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

Capitalized interest - interest accrued and reported as part of the cost of the capital assets during the construction phase of a capital project.  The construction phase extends from the initiation of pre-construction activities until the time the asset is placed in service.  

Construction in progress - buildings in the process of being constructed other than infrastructure.

Cost - the amount of money or other consideration exchanged for goods or services.

Depreciation/Amortization - expiration in the service life of capital assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence.  In accounting for depreciation/amortization, the cost of a capital asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost.

Fixtures - attachments to buildings that are not intended to be removed and cannot be removed without damage to the buildings.  Those fixtures with a useful life presumed to be as long as that of the building itself are considered a part of the building.  Other fixtures are classified as machinery and equipment.  

General capital assets - capital assets that are not capital assets of any fund, but of the governmental unit as a whole. Most often these capital assets arise from the expenditure of the financial resources of governmental funds.

General capital assets account group (GFAAG) - a self-balancing group of accounts established to account for capital assets of the school district, not accounted for through specific proprietary funds.

Government activities – activities generally financed through taxes, intergovernmental revenues, and other non-exchange revenues.  These activities are usually reported in governmental funds and internal service funds.

Government-wide financial statements – Financial statements that incorporate all of a government's governmental and business-type activities, as well as its nonfiduciary component units.  There are two basic government-wide financial statements:  the statement of net assets and the statement of activities.  Both basic government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting.

Historical (acquisition) cost - the actual costs expended to place a capital asset into service.  For land and buildings, costs such as legal fees, recording fees, surveying fees, architect fees and similar fees are included in the historical cost.  For machinery and equipment, costs such as freight and installation fees and similar fees are included in the historical cost.

Improvements – In addition made to, or change made in, a capital asset, other than maintenance, to prolong its life or to increase the efficiency or capacity.  The cost of the addition or change is added to the book value of the asset.

Improvements other than buildings - attachments or annexation to land that are intended to remain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains and sewers.  Sidewalks, curbing, sewers and highways are sometimes referred to as "betterments," but the term "improvements" is preferred.

Infrastructure – long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets.  Examples of infrastructure assets include; roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems. 

Investment in general capital assets - an account in the GFAAG representing the school district's investment in general capital assets. The balance in this account generally is subdivided according to the source of the monies that finance the capital assets addition/acquisition, such as general fund revenues and special assessments.  

Land and buildings - real property owned by the school district.

Machinery and equipment - capital assets which maintain their identity when removed from their location and are not changed materially or consumed immediately (e.g., within one year) by use.  Machinery and equipment are often divided into specific categories such as:  transportation machinery and equipment which includes school buses and school district owned automobiles, trucks and vans; other motor machinery and equipment which includes lawn maintenance machinery and equipment, tractors, motorized carts, maintenance machinery and equipment, etc.; other machinery and equipment which includes furniture and machinery and equipment contained in the buildings whose original cost is equal to or greater than $2,500, and capital assets under capital leases and capital assets being acquired under a lease/purchase agreement. 

Proprietary funds – Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds:  enterprise funds and internal service funds.

Replacement cost - the amount of cash or other consideration required today to obtain the same capital assets or its equivalent.

Approved:  10/13/25                                   Reviewed:                                                Revised:

 

802.05 Buildings and Sites Adaptation for Persons with Disabilities

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

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

Approved:  10/13.25                                         Reviewed:                                                         Revised:

 

802.06 Naming District Buildings and Property

NAMING PRIVILEGES POLICY

SPIRIT LAKE COMMUNITY SCHOOLS

1.  Purpose

1.1 This policy governs the naming of physical assets in the Spirit Lake Community School District in recognition of financial or in-kind contributions from individuals, businesses, organizations and others. Naming recognition may be granted for the naming of physical assets, including, but not limited to, wings, rooms, stages, annexes, recreational areas, lobby and other public spaces, collections of art, and equipment of significant value.

1.2 All naming recognition shall be consistent with the District’s values and objectives, and must uphold the integrity, reputation and mission of the District.

2. General

2.1 An asset may be named in its entirety or portions of an asset may be named to reflect contributions made by different naming benefactors.

2.2 In the case of a physical facility, functional portions of the structure may be considered for naming recognition.

2.3 An offer of financial or in-kind contribution does not guarantee that naming recognition will be granted. Each opportunity for naming recognition must be considered by the Board on its own merits.

2.4 An opportunity for naming recognition must not result in an employee or official of the District receiving any benefit or personal gain.

3. Approval

3.1 The Superintendent is the point of contact for all naming recognition opportunities that fall within the scope of this policy.

3.2 The Board will review all opportunities for naming recognition, and will exercise decision-making authority for opportunities for naming recognition.

4. Approval Criteria

4.1 A proposed opportunity for naming recognition must be appropriate to the purpose, use and function of the District.

4.2 The proposed benefactor’s history and, if applicable, business activities should be appropriate to the specific opportunity for naming recognition.

4.3 If the opportunity for naming recognition is to replace an existing name, consideration should be given to the history or legacy of the current name and whether the existing name might be incorporated into the proposed new name. 

5. Restrictions

5.1 The Board will not approve an opportunity for naming recognition:

(a) That may be inconsistent with the District’s legal obligations,

(b) That implies the District’s endorsement of a partisan political or ideological position or of a commercial product;

(c) That involves naming an asset after an elected official who is currently in office;

(d) That conveys a message that might be deemed prejudicial to race, religion, gender or sexual orientation;

(e) That presents demeaning or derogatory portrayals of communities or groups or, in light of generally prevailing community standards, could reasonably be expected to cause offense to a community or group;

(f) That promotes alcohol, tobacco, or other addictive substances;

(g) That involves an individual, business or organization whose main business is derived from the sale of alcohol, or that involves an individual, business or organization whose main business is derived from the sale of tobacco, pornography, the production or sale of firearms, vice, gambling, gaming of any kind, or the use, development or sale of illegal substances.

6. Signs

6.1 Signage or other naming devices associated with name recognition must not impact the quality and integrity of the properties associated with the District.

6.2 A name may only be given to one asset in recognition of a contribution, but a benefactor name may be displayed on more than one sign or naming device associated with the designated asset.

7. Naming Recognition Agreements

7.1 All agreements with benefactors for naming recognition must be in writing.

7.2 A copy of all agreements for naming recognition must be maintained in the District’s Administrative Offices.

7.3 The Board may, upon giving written notice to the benefactor, terminate an agreement for naming recognition where, in the opinion of the Board, any action or association by the naming benefactor calls into serious question the integrity and reputation of the District.

8. Continuation, Change or Transfer of Naming Recognition

8.1 When the use of an asset is changed due to obsolescence, the asset being sold, demolished, substantially renovated, rebuilt or designated for a different use, the Board may continue to use the name, transfer the name to another comparable asset, or discontinue the use of the name.

8.2 The disposition of any previously named asset with a retained value shall be governed by the policies of the District referencing the disposition of District assets.

8.3 Any discontinuation or transfer of a name will require the approval of the Board.

8.4 If a corporation or business name changes, signage and other naming devices may be changed at the cost of the benefactor, with the approval of the Board.

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Approved: 9/17/07                                         Reviewed: 12/12/11                                    Revised: 7/8/13; 8/12/19; 10/10/22; 10/13/25

803 Asset Disposal

803.01 Disposition of Obsolete Equipment

District property, such as equipment, furnishings, supplies, or any other property that is not real property (hereafter “equipment”), will be disposed of when it is determined to be of no further use to the District. It shall be the objective of the District in disposing of the equipment to achieve the best available price or most economical disposal.

Obsolete equipment having a value of no more than $25,000 may be sold or disposed of in a manner determined by the board. The sale or disposition of equipment will be published in a newspaper of general circulation. Unpurchased equipment will be properly disposed of. Any obsolete equipment may be thrown away.

A public hearing will 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 will adopt a resolution announcing the proposed sale or disposition 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 time and place of the public hearing in a newspaper of general circulation at least once, but not less than ten (10) days and not more than twenty (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.

Proceeds from the disposition or lease of equipment shall be placed in the District’s general fund.

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 District.

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Approved: 11/14/67

Reviewed: 8/12/19

Revised: 12/12/11; 7/8/13; 10/13/25

803.02 Lease or Disposal of District Buildings/Property/Sites

Decisions regarding the lease, sale, or disposal of real property belonging to the District 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.

Before the board may authorize disposition of real property by sale, gift or lease for a period of more than one year, a public hearing will be held.  The board will adopt a resolution announcing the proposed sale which will 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 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 authorize disposition of the property in accordance with the proposal reviewed during the public hearing.

The board may market and authorize the sale of any student constructed buildings by any procedure recommended by the superintendent and authorized by the board, and the public hearing requirement contained in this policy will not apply to the sale of student constructed buildings. The public hearing requirement in this policy will also not apply to the lease of school district real property for a period of one year or less or to the lease of a portion of an existing school building for any term.

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.

The board will not enter into an agreement to prohibit the sale of real property to other educational institutions as defined in Iowa Code 297.24.  If the board offers to sell real property that includes a building or structure, and an educational institution offers to purchase the real property for a purchase price that represents the highest bid the board received, the board will sell the real property to the other educational institution for such purchase price.

In the case of the razing of a school district facility, in an amount in excess of the statutory minimum required by law, the board will advertise and take bids or quotes as may be required and defined by Iowa Code 26 for the purpose of awarding the contract for the project.

The Superintendent is responsible for coordinating the action necessary for the Board to accomplish the lease, sale, or disposal of real property belonging to the District, including student-constructed buildings. It will also be the responsibility of the Superintendent to make a recommendation to the Board regarding the use of District real property not being utilized for the education program.

Proceeds from the disposition of real property shall be placed in the District’s physical plant and equipment levy fund. Proceeds from the lease of real property shall be placed in the District’s general fund.

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Approved: 2/12/90

Reviewed:

Revised: 12/12/11; 7/8/13; 8/12/19; 10/13/25

804 Facilities

804.01 Facilities Inspections

A program for annual inspection, in addition to those conducted by authorized agencies, of the equipment, facilities, and grounds will be conducted as part of the maintenance schedule for District buildings and sites. The results of those inspections will be reported to the Board. The Board may conduct its own inspection of the District buildings and sites as it determines appropriate.

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Approved: 2/11/02

Reviewed: 1/9/06

Revised: 11/16/11; 7/8/13; 8/12/19; 10/13/25

804.02 District Emergency Operations Plans

The safety and security of the school community is paramount to the 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 District shall maintain a warning system designed to inform students, employees, and visitors in District facilities of an emergency. The system shall be maintained on a regular basis under the maintenance plan for the District buildings and sites.

Students shall be informed of this system. Each classroom and office shall have a plan for helping those in need of assistance to safety during an emergency. This shall include, but not be limited to, students and employees with disabilities.

Licensed employees shall be responsible for instructing students on the proper techniques to be followed during an emergency.

The Superintendent or their 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 plan will also identify methods that a parent or guardian of a student may use to communicate with the student during an emergency situation.  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. 

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Approved: 1/8/90

Reviewed: 8/12/19

Revised: 11/16/11; 7/8/13; 10/13/25

804.03 Asbestos Containing Material

Friable and non-friable 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 non-asbestos containing materials. Each school building will maintain a copy of the District’s asbestos management plan.

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

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Approved: 11/14/88

Reviewed: 1/9/06; 8/12/19

Revised: 11/16/11; 7/8/13; 10/13/25

804.04 Stock Prescription Medication Supply

The Spirit Lake 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 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 Nurses 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 medication listed in this 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-injector, bronchodilator canister or spacer or opioid antagonist 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 canister or spacer  or opioid antagonists to retain authorization to administer these medications if the following occur: 

  • Failure to administer an epinephrine auto-injector , bronchodilator canister or spacer or opioid antagonist according to generally accepted standards of practice  (“medication error”); or 
  • Accidental injection 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 a stock epinephrine auto-injector,  or stock opioid antagonist 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 canister or spacer, or opioid antagonist; 
  • Each medication error with the administration of stock epinephrine, bronchodilator canister or spacer, or opioid antagonist; or 
  • The administration of a stock epinephrine auto-injector, bronchodilator canister or spacer, or opioid antagonist. 

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 canister or spacer, or opioid antagonist provided they acted reasonably and in good faith. 

Approved:  10/13/25                                 Reviewed:                                          Revised:

 

804.04E1 Stock Prescription Medication Supply - Parental Authorization and Release Form for the Adminstration of a Voluntary School Supply of Stock Medication for Life Threatening Incidents

_________________________________________________________  ___/___/___   __________________________     ___/___/___

Student's Name (Last), (First), (Middle)                                                          Birthday                             School                            Date

The district seeks to provide a safe environment for students, staff, and visitors who are at risk of potentially life-threatening incidents The district supplies the following prescription medications for life threatening incidents that are listed below. Generic brands may be substituted, (select all that apply):

  • Epinephrine auto-injectors
  • Bronchodilator
  • Bronchodilator Canisters and Spacers
  • Opioid Antagonist

Pursuant to state law, the school district or and its employees are to incur no liability for any injury arising from the provision, administration, failure to administer, or assistance in the administration of the selected prescription medications supplied by the school for life threatening incidents provided they have acted reasonably and in good faith. The parent or guardian shall sign consent for the student to receive the voluntary school supply of stock medication listed for life threatening incidents and sign a statement acknowledging that the school district is to incur no liability as a result of administration of a prescription medication for life-threatening incidents provided the school district to have acted reasonably and in good faith. Electronic signature meets the requirement of written signature.

  • I request the above-named student be administered the voluntary stock supply of prescription medication, in the name of the school district, by a school nurse or personnel trained and authorized to administer to a student who acting reasonably and in good faith perceives the student may be experiencing symptoms associated with a life threatening incident following the administration instructions listed as identified in the required annual awareness training associated with the stock medication(s) above and after completion of the medication administration course requirements.

  • I understand the school district and its employees acting reasonably and in good faith shall incur no liability as a result of administration of the prescription medication(s) for life-threatening incidents provided the school district acted reasonably and in good faith.

___________________________________________________________________            ______________________                                                                            Parent/Guardian Signature                                                                                                         Date                                                                                         (agreed to the above statement)

 

804.04R1 Naloxone/NARCAN Administration

It is the policy of the Spirit Lake Schools to provide all students a safe and nurturing environment. The school district recognizes that many factors, including the use and misuse of prescription painkillers, can lead to the dependence on and addiction to opioids. This addiction can lead to a potential overdose and possible death among the public (students, staff, and visitors to the school district). To recognize and respond to potential life-threatening opioid overdose and deaths, the Spirit Lake School District wants to establish a plan to address this potentially life-threatening opioid overdose. Naloxone (Narcan) is a medication that can reverse an overdose caused by an opioid drug. Rapid administration of Naloxone may be lifesaving in patients with an overdose due to opioids.  It is both safe and effective, with no potential for abuse. Naloxone has been used by paramedics and in the emergency room for decades.

To treat a case of suspected opioid overdose in a school setting, any school nurse, or those trained, may administer Naloxone during an emergency to any students, staff or visitor suspected of having an opioid-related drug overdose, whether or not there is a previous history of opioid abuse. Iowa’s Good Samaritan Law, found under Iowa Code Section 613.17, states “a person, who in good faith renders emergency care of assistance without compensation, shall not be liable for any civil damages for acts or omissions occurring at the place of an emergency or accident or while the person is in transit to or from the emergency or accident or while the person is at or being moved to or from an emergency shelter-  unless such acts or omissions constitute recklessness or wilful and wanton misconduct.”  This indicates that any staff member or student who assists a person or persons who show signs of an overdose on school property and assists this person by administering aid in some form will be covered under the good Samaritan Law if they are doing so in good faith and for the safety of the patient.

 

Definition of Opioid Overdose

Opioid overdose occurs when the amount of opioid in the body is so great the individual becomes unresponsive to stimuli and breathing becomes inadequate. Lack of oxygen affects vital organs, including the heart and brain, leading to unconsciousness, coma, and eventually death. Naloxone/NARCAN is indicated for the reversal of opioid overdose in the presence of respiratory depression or unresponsiveness. 

NARCAN/naloxone is a nasal spray in a one piece pre-assembled nasal device.

Procedure

  1. Attempt to rouse and stimulate the student/patient (perform sternal rub by making a fist; rub your knuckles firmly up and down breast bone).
  2. Call 911.
  3. Notify the school nurse. (You will be following the nurse’s guidance from here on)
  4. If possible, monitor and record respirations and heart rate. Note suspected opiate overdose as evidenced by pinpoint pupils, depressed mental status, etc
  5. The School Nurse (during the school day) will guide the administration of Naloxone/NARCAN as necessary for trained individuals and per protocol.
  6. Start rescue breathing if not breathing or CPR if there is no pulse.
  7. Stay with the person until medical help arrives. Notify EMS of Naloxone/NARCAN administration.
  8. Notify the parent and school administrators if a student.

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Approved:  3/13/23                             Reviewed:                                       Revised: 10/13/25

 

804.05 Use of Recording Devices on School Property

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 work with the custodian of records to 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 may be regulated at the discretion of the district. Students, parents and community members will not be permitted to take recordings of other students, employees, or community members when the recording is related to education or co-curricular matters unless the recording is authorized in advance by building administration. Students and employees found to violate this policy may 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.  

 

Approved: 10/13/25                                             Reviewed:                                                  Revised:

804.06 Radon Mitigation

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.  

Approved:  10/13/25                                Reviewed:                                             Revised:

 

804.06R1 Radon Mitigation Regulation

The district will create and the board will approve a plan to assess levels of radon gas present in district attendance centers.  Funding for any costs related to radon testing or mitigation will be paid from the state school foundation aid received to the district or from revenues received from the Secure an Advanced Vision for Education fund.  

Each district attendance center will undergo a short-term test for the presence of radon gas at least once by July 1, 2027.  Short-term test means a test using a device that remains in an area for two to seven days to determine the amount of radon in the air. Repeated short-term testing will occur every five years following the date of the first test. 

Radon testing will be performed by an individual certified to conduct such testing pursuant to Iowa Code section 136B.1 or by district employees who have completed a school radon testing training program approved by the Iowa Department of Education and the Iowa Department of Public Health.  

If the results of any short-term test at an attendance center are at or above four picocuries per liter, the district will conduct a second short-term test in spaces with elevated levels within sixty days of the first test.  If the averaged test results of the first and second tests are at or above four picocuries per liter, the district will retain an individual credentialed to develop a radon mitigation plan.  

The plan may include further diagnostic testing, corrective measures, and active mitigation.  The mitigation plan will be completed within two years of first short-term test unless the district plans to abandon or renovate the attendance center within five years and renovation includes radon mitigation.  

All new school construction will include radon resistant construction techniques.  

Approved:  10/13/25                                           Reviewed:                                                 Revised:

 

805 District Use of Electronic Signature

Electronic or digital signatures can take many forms can be created using many different types of technology. The authenticity and reliability of electronic signatures relating to transactions are dependent on the accompanying processes, supplemental records, and the overall context in which records are created, transferred, and signed. The Spirit Lake Community School District (SLCSD) adopts the following policy with respect to the use of electronic records and signatures.

Applicability:

This policy applies to parents/guardians of students in the District. It also applies to individuals affiliated with the District including, but not limited to teachers, administrators, staff, students, and volunteers.

Electronic Signatures:

An electronic signature may be used if the law requires a signature unless there is a specific statute, regulation, or policy that requires records to be signed in a non-electronic form. The issuance and/or acceptance of an electronic signature by the District may be permitted in accordance with the provisions of this policy and all applicable state and federal law. If permitted, such electronic signature shall have the full force and effect of a manual signature only if the electronic signature satisfies all of the following requirements:

  1. The electronic signature identifies the individual signing the document by his/her name;
  2. The identity of the individual signing with an electronic signature is capable of being validated through the use of an audit trail;
  3. The electronic signature and the document to which it is affixed cannot be altered once the electronic signature has been affixed;
  4. The electronic signature conforms to all other provisions of this policy.

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Approved: 2/14/22                                       

Reviewed:                                    

Revised: 10/13/25