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South Kitsap School District Policy Governance Policy Type: Executive Limitation EL-10: Asset Protection The Superintendent shall not allow assets to be unprotected, inadequately maintained, inappropriately used, or unnecessarily risked. Furthermore, the Superintendent will not knowingly or recklessly endanger the district’s policies, public image or credibility, thereby jeopardizing the district’s ability to accomplish its mission. Accordingly, the Superintendent may not: 1. Fail to prepare and maintain a current inventory of district property. 2. Fail to obtain insurance coverage against theft, casualty, and liability losses in accordance with Risk Management Pool directions. 3. Allow un-bonded personnel access to funds in excess of $5,000. 4. Fail to take steps to ensure that a program of preventive maintenance is in place for district facilities and equipment. 5. Fail to conduct energy assessments and to make modifications which result in energy savings. 6. Recklessly expose the district, its Board, or staff to legal liability. 7. Approve any purchase in violation of the district’s procurement code. 8. Fail to implement procedures to protect intellectual property, information, records, and files from loss or damage. 9. Receive, process, or disburse funds under controls which are insufficient under generally accepted accounting principles for governments. 10. Acquire, encumber, or dispose of real property without approval of the Board. Superintendent’s Interpretation: The Superintendent is responsible for protecting the interests and assets of the district; the strict compliance language of this EL reflects this responsibility. The compliance language this within asset protection EL reflects clear language regarding expected adherence to laws, policies, and procedures, but is also symbolic of organizational/operational standards that are critical to being a respected and trust school system (by staff and community). It is the responsibility of the Superintendent to protect, monitor and manage district assets in a manner that is clear, consistent, transparent and systemic. Certification: I hereby present my monitoring report on Executive Limitations Policy EL-10 “Asset Protection" in accordance with the monitoring schedule set forth in board policy. I certify that the information contained in the report is true as of June 15, 2011. Evidence of Compliance: June 15, 2011 At the time of this report, I believe I am in compliance with the Board’s expectations associated with this policy. I have not, to use language consistent with EL-10, allowed assets to be unprotected, inadequately maintained, inappropriately used, or unnecessarily risked. Furthermore, I have not knowingly or recklessly endanger the district’s policies, public image or credibility, thereby jeopardizing the districts ability to accomplish its mission. Indicators Include: Delegation and collaboration with Terri Patton, Assistant Superintendent for Business Services with respects to fiscal management and all support services. Collaborative information sharing and decision making relative to this EL with Cabinet and Directors responsible for ensuring the limitations are adhered to. 1. INVENTORY The Food and Nutrition Services (FNS) uses perpetual inventory software to track all food items and supplies. This system is updated daily, and the data is housed on and is backed up onto the district server. FNS equipment inventory is maintained and a physical inventory of all kitchen equipment is completed twice a year. The ITS department has some internal systems to identify networked computers and perform remote configurations. The ITS department compiles an annual count of computers by school to support the OSPI Technology Survey. The Transportation department uses a perpetual inventory system to track all vehicles and maintenance parts. The Special Services and Career Technology departments track and account for all equipment purchased with federal funds separately. The conversion to the Skyward fiscal system July 2011 will enhance the capability to track assets district-wide. 2. INSURANCE COVERAGE (See SIAW Coverage document attached) 3. BONDING (See SIAW Coverage document, Wrongful Acts & Criminal Action sections) 4. PREVENTATIVE MAINTENANCE The Facilities department conducts preventive maintenance and safety checks in life safety areas and for high dollar value mechanical equipment that must be properly maintained to ensure its continued efficient operation. Preventive maintenance work orders are integrated into the district online work order system. Examples of assets managed under preventive maintenance programs include: HVAC equipment; Elevator inspections; Fire bottle inspections; Annual bleacher inspections; Athletic field seeding, fertilization and repairs; Hazardous tree identification and removal; and Mowing equipment maintenance. The FNS department has annual inspections of all large equipment to assure that they are maintained and run at capacity. The FNS equipment inventory database is updated regularly and a maintenance program is run twice a year. The Transportation department conducts on-going preventative maintenance on all vehicles and consistently receives outstanding external evaluations. 5. ENERGY SAVINGS Energy assessments are performed as part of the Energy Services Performance Contracting Program. District participation in this program over the previous year has brought the South Kitsap School District $1,285,000 in OSPI energy grants and a projected $595,000 in Puget Sound Energy (PSE) Utility Incentive grants. As part of the program the District will also assume debt that will be repaid over a tenyear period with guaranteed energy savings. The grants and guaranteed energy savings will fund nearly $3,000,000 in energy projects and equipment replacement over the next eighteen months. The Facilities Department also self-monitors energy performance through a PSE provided software package entitled Utility Manager. The Information Technology Department uses a software package entitled Big Fix to ensure that desktop and laptop computers district-wide are going into sleep mode at appropriate times to reduce electrical usage. When compared with the previous year, the school year ending in August 2010 saw a reduction in electrical use of 4.3% measured in kilowatt hours. When PSE factored in differences in climate between to two years, measured in heating and cooling degree days, the adjusted energy savings in kWh was actually 7.9%. 6. LIABILITY EXPOSURE Active compliance with Federal and State laws related to employment (ADA, FMLA, FLSA, Title VII) monitored by the Human Resources Department. (In ten years, the District has experienced only one EEOC complaint and one lawsuit related to employment; both were dismissed without grounds.) Effective and timely investigative practices related to employee misconduct, monitored by the Human Resources Department. Effective use of SIAW pre-litigation program and additional legal consultation as needed. Settlement agreements used when necessary to minimize litigation. Emphasis on effective hiring procedures by the Human Resources Department. Prevention focus to reduce the risk of worker and student injuries, including the district-wide use of safety committees at all sites, an active Safety Manager role, training of custodians to report hazards, prompt response from the Facilities Department to address hazards. Bus driver training programs with annual updates for all drivers. Annual safety inspections of facilities and vehicles. 7. PURCHASING CONTROLS Competitive bids or quotations are solicited in compliance with federal and state laws and regulations; or purchases are made under a state contract or inter-local agreement with another agency holding the bid. Written purchasing procedures are accessible to staff and additional training is provided to staff when there is a turnover of positions. Federal purchases require adherence to suspension debarment verification prior to purchase. Controls are in place for pre-approval by the budget administrator for all purchases using either a purchase order or procurement card. Vouchers are reviewed each pay period prior to submission to school board for review and approval of the payment affidavit by the Director of Business Services. 8. DATA PROTECTION All FNS electronic data such as perpetual inventory program; POS data base data is backed up onto the server daily; paper copies are stored at the FNS office. All student data pertaining to eligibility status are housed on the district server, and a back up is created daily. The ITS department maintains a business continuity/disaster recovery plan including rigorous backup schedule with off-site, secure tape rotation as well as virtualized server platform for rapid recovery of data and services. Core student records, accounting, payroll and human resources systems are provided through the Washington Schools Information Processing Cooperative which also has strong security and backup procedures. Staff network accounts are automatically activated and deactivated immediately after hiring or termination. Security privileges are assigned based on an employee’s role and location within the district. 9. GAAP CONTROLS The state auditor performs an annual audit of the financial statements in accordance with Government Auditing Standards. The most recent audit report for the 2009-10 school year found these financial statements in compliance. A modified accrual basis of accounting is used and recognizes revenues as soon as they are both measurable and available. Expenditures are recognized when the goods or services have been received, and accounted for during that fiscal period. Disbursement of Federal and State and other designated resources are accounted for with specific account coding to provide for accurate accounting and audit of these funds. Procedures are in place to provide documentation of receipt of materials and services prior to disbursement of funds. 10. REAL PROPERTY Approvals for the purchase and sale of real property are approved by Board resolution, following legal counsel. The District’s most recent real property transaction was the purchase of a 2.28 acre parcel of land adjacent to South Colby Elementary school. This purchase was approved via Board Resolution 1025 on May 2, 2007.