800 Objectives of Buildings & Sites

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

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

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


Approved:        11/11/2019                      Reviewed:                     Revised:   


801 Buildings & Sites Long-Range Planning

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 and business to provide information including, but not limited to, enrollment projections and education program requirements to the board.



Approved:        11/11/2019                      Reviewed:                     Revised:   


802 Buildings & Sites Surveys

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



Approved:        11/11/2019                      Reviewed:                     Revised:   


802.4 Capital Assets

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

Capital assets, including tangible and intangible assets, are reported in the government-wide financial statements (i.e. governmental activities and business type activities) and the proprietary fund financial statements.  Capital assets reported include school district buildings and sites, construction in progress, improvements other than buildings and sites, land and machinery and equipment. Capital assets reported in the financial reports will include individual capital assets with an historical cost equal to or greater than $2,000 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 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 must be updated monthly to account for the addition/acquisition, disposal, relocation/transfer of capital assets. It is the responsibility of the superintendent to count and reconcile the capital assets with capital assets management system on June 30 each year.

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



Approved:          10/21/2019                   Reviewed:  11/28/2022                   Revised:  11/28/2022 

803 Educational Specifications for Buildings & Sites

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

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

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

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



Approved:        11/11/2019                      Reviewed:                     Revised:   


804 Site Acquisition

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



Approved:        11/11/2019                      Reviewed:                     Revised:   


804.5 Stock Prescription Medication Supply

The Knoxville Community School District seeks to provide a safe environment for students, staff, and visitors who are at risk of potentially life-threatening incidents such as opioid overdose. Therefore, it is the policy of the district to annually obtain a prescription for opioid antagonist 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 acute opioid overdose. 

Procurement and maintenance of supply: The district may stock the following for each attendance center:

  • One dose of opioid antagonist. 

The supply of such medication shall be maintained in a secure, dark, temperature-controlled location in each school building. 

The School Nurse shall routinely check stock of medication and document in a log monthly: 

  • The expiration date; 
  • Any visualized particles; or 
  • Color change. 

The School Nurse shall be responsible for ensuring the district replaces, as soon as reasonably possible, medicine that is used, close to expiration, or discolored or has particles visible in the liquid. 

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 opioid overdose. Training to obtain a signed certificate to become personnel authorized to administer an opioid antagonist shall consist of the requirements established by law. 

Authorized personnel will be required to provide a procedural skills demonstration to the school nurse demonstrating competency in the administration of opioid antagonists to retain authorization to administer these medications if the following occur: 

  • Failure to administer an opioid antagonist to a student or individual by proper route, failure to administer the correct dosage, or failure to administer an opioid antagonist according to generally accepted standards of practice  (“medication error”).

Reporting: The district will contact emergency medical services (911) immediately after an 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 opioid antagonist; 
  • Each medication error with the administration of opioid antagonist; or 
  • The administration of an 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 opioid antagonist provided they acted reasonably and in good faith. 

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

Approved: 11/28/2022               Reviewed: 11/28/2022         Revised: 11/28/2022

Draft - 802.4 Capital Assets

805 Bids and Awards for Construction Contracts

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

The award of construction contracts will, generally, be made to the lowest responsible bidder.  The board, in its discretion, after considering factors relating to the construction, including, but not limited to, the cost of the construction, availability of service and/or repair, completion date, local companies, and any other factors deemed relevant by the board, may choose a bid other than the lowest bid.  The board will have the right to reject any or all bids, or any part thereof, and to enter into the contract or contracts deemed to be in the best interests of the school district.


Approved:        11/11/2019                      Reviewed:                     Revised:   


806 Warning System and Emergency Plans

The school district shall maintain a warning system designed to inform students, employees, and visitors in the facilities of an emergency. The system shall be maintained on a regular basis under the maintenance plan for the school 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.

Iowa law requires that all public and accredited nonpublic schools develop and maintain a high-quality emergency operations plan.  Records containing district security procedures and/or emergency preparedness information are considered confidential records under Iowa Code Section 22.7, if disclosure could reasonably be expected to jeopardize students, employees, visitors, systems, or property.  The records or class of records which are covered by this Iowa Code provision include, but are not limited to, records containing information directly related to vulnerability assessments; information relating to security measures; emergency response protocols; security codes and combinations, passwords, keys, and records containing information that, if disclosed, would significantly increase the vulnerability of attack to the critical systems or infrastructures of the district. 

The board requires that at least once per school year, an emergency operations drill based on the emergency operations plan be conducted in each individual school building in which students are educated.  The plan shall determine which staff and students are involved in the drill, the nature of the drill, and shall identify procedures for school personnel, parents, and guardians to report possible threats to the safety of students or school personnel on school grounds or at school activities.

The board and authorities shall annually review the security plan and procedures as required by Iowa law.


Approved:        11/11/2019                      Reviewed:                     Revised: