As part of the board's long range plan for the school district's education program, the board will include the buildings and sites needs for the education program.  The long-term needs for buildings and sites will be discussed and determined by the board.

It is 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 (2013).

Approved:

Reviewed: 7/10/2023

Revised:
October 10, 2016

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 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.

Approved:                                                                  
August 11, 1975

Reviewed:
September 19, 2011

July 10, 2023

Revised:
June 8, 1981
February 13, 1995
December 8, 1997
October 10, 2016

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 §§ Ch 26; 280.3, .14; 297; 544A (2013).
1974 Op. Att'y Gen. 529

Approved:                                                                  
August 11, 1975                                                         

Reviewed:
September 19, 2011

July 10, 2023

Revised:
August 9, 1976
June 8, 1981
January 15, 1990
December 8, 1997
October 10, 2016

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 sites.

It is 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 (2013).

Approved:

Reviewed: July 10, 2023

Revised:
October 10, 2016

School district accounting practices will follow state and federal laws and regulations, generally accepted accounting principles (GAAP) and the uniform financial accounting system provided by the Iowa Department of Education.  As advised by the school district’s auditor, determination of liabilities and assets, prioritization of expenditures of governmental funds and provisions for accounting disclosures shall be made in accordance with governmdntal accounting standards.

In Governmental Accounting Standards Board (GASB) Statement No. 54, the board identifies the order of spending unrestricted resources applying the highest level of classification of fund balance – restricted, committed, assigned, and unassigned – while honoring constraints on the specific purposes for which amounts in those fund balances can be spent.  A formal board action is required to establish, modify and or rescind a committed fund balance.  The resolution will state the exact dollar amount.  In the event the board chooses to make changes or rescind the committed fund balance, formal board action is required.

The Board authorizes the superintendent to assign amounts to a specific purpose in compliance with GASB 54.  An ‘assigned fund balance’ should also be reported in the order of spending unrestricted resources, but is not restricted or committed.

It is the responsibility of the superintendent to develop administrative regulations implementing this policy.  It is also the responsibility of the superintendent to make recommendations to the board regarding fund balance designations.

Legal Reference: 
Iowa Code §§ 257.31(4); 279.8; 297.22-.25; 298A(2011).

Approved:
July 11, 2011

July 10, 2023

Reviewed:
October 8, 2018

Revised: