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INDEX 500 SERIES
BUSINESS AND NON-INSTRUCTIONAL OPERATIONS
(Support Services)
500 Business Policy
Statement
505 Budget Development
506 Budget Goal and
Priorities
507 Budget Hearing
510 Acceptance of
Grant Awards
511 Internet
Acceptable Use Policy
515 Student Fees
520 Fiscal Control
525 Purchasing Procedures
526 Adherence
to Purchasing Procedures
530 Fund-Raising Projects
535
Financial System and Expenditure Reports
536 Early Payment of
Bills
540 Operation
and Maintenance of Plant
542 Hazard
Communications Program
543 Drug Free School
Zones
544 School Based
Health Clinics
545
Vandalism and Theft Protection Rewards
551 Transportation
Services
552 School-Level
Safety Plans
556 Salvageable
Materials
560 Educational Specifications for School Facilities
561
Approval of Plans for New Facilities
562 Final
Payment for Building Projects
563 Change Orders
564 Building Plans
and Warranties
580 Insurance Coverage for Facilities and Employees
581 Student Nutrition
Program
582 Selection/Change of Taos Municipal Schools & Facility Names
Business Policy
Statement 500
The Taos Municipal Schools Board of Education recognizes that
money and money management comprise the foundational support of
the school system and its educational programs. The Board of
Education expects the operation and maintenance of school
facilities and equipment to set high standards of safety, to
promote the health of pupils and staff, to reflect the
aspirations of the community, and to support the efforts of the
staff to provide sound educational opportunities.
To make that support as effective as possible, the Board will:
1. encourage advance planning;
2. explore all practical sources of dollar income;
3. guide the expenditure of funds in order to extract the
greatest educational returns; and
4. expect quality accounting and reporting procedures.
Budget Development 505
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The Taos School District’s budget shall be developed annually
from the best estimates from the individual schools with
appropriate consolidation as the estimates move upward through
the higher levels of administration. The Superintendent of
Schools shall determine the manner in which the annual budget is
to be compiled.
The Board of Education shall meet to consider tentative budget
proposals prior to formal presentation of the budget for
adoption. The Board shall also meet to present the budget to the
public and shall adopt the budget as provided by state statute
or regulation.
The Superintendent shall administer the budget in conformity
with legal requirements and the decisions of the Board.
Budget Goal and
Priorities 506
The Board shall review the needs of the district annually,
considering needs in instruction, capital outlay, building
improvements and adjustments to accommodate any growth or
decline of student enrollment. After this evaluation, the Board
shall adopt fiscal goals for the school year.
As the budget is prepared, staff will use a prioritizing system
consistent with program needs as identified by the staff and the
Board; priorities should be established to be used as a basis
for budget additions or reductions. The use of data to determine
the efficiency/effectiveness of all district functions as each
function relates to student achievement shall be an integral
part of the district’s transition to performance based
budgeting.
The Budget Committee will review suggested priorities and will
either accept, modify or reject the priorities.
Budget Hearing 507
After the budget has been approved by the Budget Committee, a
public hearing will be held regarding the proposed budget. The
date, time and location shall be determined by the Board.
Acceptance of Grant
Awards 510
The Superintendent, individual schools, departments, and
employees are authorized to seek funding grants from private or
public sources for the improvement of school programs and
services; however, the Board of Education may not wish to accept
grant awards under either of the following two conditions:
1. When the grant award is insufficient to pay the actual total
cost of the service or program being created, or
2. When at the grant’s termination, the Taos School District
would be obligated to continue the grant-created service or
program with District funds.
When an exception to these conditions is contemplated, the Board
shall be given full notice in advance of continuing the
application process. In advance of an application, the
Superintendent or his/her designee must be informed by any
school, department, or employee of the intent to seek a funding
grant. All applications for grant awards shall be brought before
the Board of Education.
Internet
Acceptable Use Policy 511
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Internet access is now available to students and staff in the
Taos Municipal School District. The Board of Education believes
the Internet offers vast, diverse and unique resources to both
students and staff. The Board’s goal in offering this service is
to promote educational excellence by facilitating
resource-sharing, communication, and providing students with
access to the latest educational technology opportunities.
Along with access to libraries, computers, and people all over
the world comes the availability of material that may not be
considered of educational value in a school setting. The Board
of Education firmly believes that the valuable information and
interaction available on this world wide network far outweighs
the possibility that users may procure material that is not
consistent with the educational goals of the District.
Precautions have been taken to restrict access to controversial
materials by teaching students about responsible use and by
installing software that is available to block access to
inappropriate materials.
Internet access involves:
• Electronic mail
• Library access
• Access to local are and wide area networks
• World Wide Web
The purpose of District Internet access is to support curriculum
objectives which include core curriculum subject areas, library
and information literacy skills, technology literacy skills, and
community collaboration and interaction. Student use of the
Internet will be limited to achievement of those objectives and
the educational objectives of the Taos Municipal School
District.
The use of the District’s Internet access is a privilege and not
a right. Inappropriate use of these privileges by students and
staff will result in a cancellation of those privileges.
See Policy: 476
Student Fees 515
All fees to be paid by students in connection with any
coursework or activity must be approved by the Superintendent
who shall provide advance notice of the proposal to the Board of
Education. No fee may be charged for any coursework that is
required by law, regulation or policy.
Fiscal Control 520
The Taos Municipal Schools Board of Education is responsible for
the control of all funds of the school district including all
funds collected at individual schools, whether by school
personnel or by others, if students are used to assist, or, if
the name of the school or of the school district is used in
connection with the process. The Superintendent or designee
shall be responsible for detailing and maintaining all
procedures necessary to assure adequate fiscal control.
1. All schools and departments within the Taos Municipal School
District shall comply with the regulations prescribed in the
“Manual of Accounting and Budgeting” provided by the State
Department of Education.
2. All schools and departments will use the established chart of
accounts.
3. All school units and departments will use the “Accounting
Handbook for Activity Funds” as procedures for financial
accounting and handling of all activity (trust and agency)
funds.
See Policies: 525, 526, 530
Purchasing Procedures
525
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All purchases from District funds shall be made in accordance
with applicable statutes and regulations (Procurement Code.
Section 13-1-21 et. seq., NMSA 1978). All purchases of and
contracts for supplies, materials, equipment and contractual
services shall be based on competitive bids or other required
estimates or quotations as provided by law. Bids shall be sealed
and shall be opened by the Superintendent or his/her designee.
The Taos Municipal Schools Board of Education may reject any or
all bids.
It is important that the Board of Education receive notice of
major bid openings. Examples include bid openings for such
services as pupil transportation, food services, bond issues,
facilities projects and large scale equipment purchases.
Purchasing policies and procedures for grant funding shall
comply with requirements established within the grant and the
Procurement Code.
An internal control structure over purchasing shall be
established and maintained to assure compliance with District
policy, state and federal regulations (NMSA 1978, 12-8-89,
12-14-96, 7-1-93).
References: NMSA 1978, 13-1-21, NMSA 1978, 12-8-89, 12-14-96,
7-1-93
See Policy: 526
Adherence
to Purchasing Procedures 526
It is the policy of the Taos Municipal Schools Board of
Education that all employees comply with Board policies as a
condition of their employment meeting all standards of behavior
and performance.
It is the policy of the Taos Board of Education that for the
purchase and/or acquisition of materials, property, services,
and supplies, all employees must comply with Board policies,
rules, and regulations; State Board of Education regulations;
New Mexico Statutes including all provisions of the New Mexico
Procurement Code; and any applicable federal laws.
Violation of these requirements will subject the employee to
appropriate disciplinary action up to and including discharge or
termination of employment.
References: NMSA 1978, Section 13-1-1 through 13-1-199, 12-8-89,
7-1-93, 12-14-96
Fund-Raising Projects
530
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1. All fund-raising projects sponsored by a school shall have
written approval of the building principal and Superintendent.
2. All funds raised by school organizations will be accounted
for according to the regulations set by the District Business
Office.
3. All purchases for fund-raising activities must have prior
authorization by the building principal.
4. The sale of supplies in the classroom as a fund-raising
project for student activities is prohibited, but is permissible
under the principal’s authority as a service to students. This
does not preclude the operation of a school store under the
control and supervision of the principal or the non-profit sale
of industrial art, woodworking, art, crafts, etc. supplies which
are used by students in making articles that become the
student’s property.
See Policies: 342, 520
Financial System and Expenditure Reports 535
The Superintendent and business staff shall establish and
maintain for the Taos School District a complete, auditable
financial system which meets all statutory and regulatory
requirements of the State of New Mexico and more particularly
the School Budget Planning Office of the State Department of
Education.
A complete statement of expenditures shall be presented to the
Board of Education each month. The Superintendent or his/her
designee will file all required state and federal fiscal
reports. All funds over which the Board of Education has direct
control shall be audited annually, as required by law. The Board
of Education shall be notified of the time and place of the
auditor’s exit interview. The final audit report must be made
available to each board member and reviewed at a regular board
meeting.
A complete inventory of the District’s property shall be
maintained, as required by law.
Early Payment of Bills
536
The Superintendent or his/her designee is authorized to approve
vouchers for payment prior to Board meetings. Each month’s bills
shall be presented to the Board of Education for review and
formal approval at a regular meeting in the following month.
Operation
and Maintenance of Plant 540
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The Superintendent of Schools is responsible for maintaining
clean, safe, and attractive school facilities and grounds. The
Superintendent shall keep the Taos Board of Education advised of
short-range and long-range needs toward this goal and shall
advise the Board as to appropriate sources and balances of
funding from operational funds, bond issues, capital
improvements funds, and any applicable other state or federal
funds.
A program to provide effective security for all school property,
including vandalism protection, is to developed and periodically
reviewed.
It shall be the responsibility of the Superintendent to ensure
that the safety of students and employees is a primary
consideration in the development and maintenance of school
buildings, school grounds, and other facilities of the District,
and in the planning and implementation of all school programs
and activities. To this end, all employees, students, and
patrons are encouraged to be safety conscious and to make
recommendations to the administration for the enhancement of
safety.
Hazard
Communications Program 542
The Superintendent shall develop and implement a Hazard
Communication Program as required by federal law. The HCP shall
at all times meet the requirements of the federally approved
state plan.
Drug Free School Zones
543
It is the responsibility of the Superintendent to take all steps
required by statute and regulation of the State of New Mexico to
identify each separate school property under the jurisdiction of
the Taos Municipal Schools Board of Education as a Drug Free
School Zone.
See Policies: 222, 291
School Based
Health Clinics 544-1
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It is the position of the Taos Municipal Schools Board of
Education that school-based clinics are helping fill important
unmet needs in providing students primary health care, reducing
absenteeism and helping students reach their full educational
potential. The School Based Health Clinics services will be
easily accessible and designed to eliminate or diminish barriers
to care for students and for participation by parents/guardians
and community members. The Taos Municipal Schools Board of
Education authorizes and supports the operation within the Taos
School District of school-based clinics.
The Superintendent or his/her designee shall be responsible for
oversight, monitoring and coordination of the school-based
clinics. A medical oversight committee shall be appointed
including, but not limited to, a representative of Taos
Municipal Schools administration, a health care provider from
each agency operating in a school-based clinic, one community
physician, a school nurse, two parents whose children attend a
Taos school served by a school-based clinic and one student. The
committee will meet quarterly and when appropriate.
A. Taos Municipal Schools staff will develop procedures with
respect to school-based clinics which:
1. Define the role of the clinics in a manner that is consistent
with the Taos Municipal Schools philosophy and principles on
health and wellness;
2. Delineate the procedures and processes for initiation,
continuation, and/or expansion of clinics and/or their services;
3. Support the importance of parental involvement in the lives
of their children and affirm respect for the value of
individuals and their families; and
4. Provide that no student shall be required to use the services
of the school-based clinics.
B. The requirements for operation of the school-based clinics
within the Taos Municipal School District are as follows:
1. Clinic operations or expansion shall be governed by:
• The needs of specific school communities;
• The school leadership’s belief in and a commitment to the
idea, and
• The clear and strong support of parents.
2. The Taos Municipal Schools shall continue to provide space,
in-kind support and services to these clinics.
3. The clinics shall be operated by independent health care
providers which are qualified under State Standards to provide
services and which do not operate under the governance of the
Taos Municipal School District.
4. The Taos Municipal Schools shall establish an interagency
agreement with clinic providers which includes a provision that
the Taos Municipal School District is not responsible for the
negligence or other misconduct of clinic personnel and that
clinic personnel will be covered adequately my malpractice
insurance.
5. The clinics shall use a standardized parent/guardian consent
form, but some portion of that form may be left flexible to
reflect the unique characteristics of each clinic.
The consent form shall:
1. Fully comply with standards of informed consent on an annual
basis;
2. Indicate the scope of services available;
3. Indicate what services can be provided to the student without
parental consent or knowledge as dictated by state and/or
federal law;
4. State that the clinics are not operated by the Taos Municipal
School District and that the Taos Municipal School District is
not liable for their operation or the services provided therein;
and
5. Identify a contact person in the clinic who may be reached
to:
• Respond to questions about clinic services, procedures and
treatments;
• Make referrals to the clinic staff; or
• Request that specific health information be sent to parents.
6. Taos Municipal Schools’ nurses shall coordinate the clinic
activities in each school. The role of the Taos Municipal
Schools’ nurse assigned to school-based clinics shall be defined
in nursing policy and the job description.
7. Coordination with other school services shall be improved by:
a. Creating an awareness of the school as an environment whose
many parts and activities define the health and well being of
its staff and students;
b. Supporting an approach in all subject matter that encourages
healthy behaviors and life styles; and
c. Developing a working relationship among teachers,
administrators, counselors, nurses, health educators, food
services and support staff that maximizes their areas of
expertise.
8. The school-based health center will be designed to complement
services provided by existing health care providers or to serve
as a medical home. For managed care plans, the center can
function as the principle provider of primary care.
9. The school-based health center must coordinate care with the
students’ medical homes, including managed care providers as
well as with other medical providers, social services agencies,
mental health providers, and other agencies, programs, and
organizations.
10. The clinics shall continue to adhere to the requirements of
law and professional ethics with regard to confidentiality. This
includes the obligation to secure all clinic records so that
such confidentiality is maintained.
11. The Taos Municipal School District shall not dictate the
services provided in the school-based clinics. The services
shall be clearly defined jointly evaluated and monitored by the
Taos Municipal School District and providers on a regular basis.
Providers must agree to follow recommendations of the medical
oversight committee.
12. An annual report will be provided to the Taos Municipal
Schools Board of Education regarding the operation of the
clinics.
Vandalism and Theft Protection Rewards 545
As part of the protection from vandalism and theft, the Taos
Board of Education may offer, and upon compliance with the
condition of such offer, to pay rewards for information leading
to the arrest and conviction or other appropriate disciplinary
disposition by the courts or juvenile authorities of offenders
in case of theft, defacement, or destruction of Taos School
District property.
The payment of a reward will be subject to the availability of
funds. The source of information will remain confidential. The
reward amount per event will be a minimum of fifty dollars
($50.00) and a maximum of one thousand dollars ($1,000.00). The
Superintendent of Schools shall be responsible for recommending
reward amounts to be paid by the Board of Education.
Food Services 550
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The Superintendent of Schools is authorized to provide student
food services, either through a district-operated program or by
contract with an outside agency, as approved by the Taos
Municipal Schools Board of Education. The Superintendent is
responsible for insuring that this program meets all
requirements set out by the state and federal governments. The
Taos Board of Education shall be kept informed to the status of
the program.
Changes in meal prices shall be made only by the Taos Municipal
Schools Board of Education.
Transportation
Services 551
The Superintendent of Schools will submit to the Taos Municipal
Schools Board of Education a Transportation Policy Manual. Upon
the adoption of this policy manual, by the Board of Education,
all regulations contained therein shall become District policy.
The Transportation Manual of the Taos Municipal Schools shall
not be in conflict with New Mexico State Statutes, New Mexico
Board of Education Policy, State School Transportation Policy or
the Taos Municipal School District’s regarding school
transportation. In case of conflict with New Mexico State
Statutes, State Board of Education Policy, State Transportation
Division Policy of the Taos Board of Education Policy, the
provisions at the state level shall prevail without affecting
the remainder of the Transportation Manual.
References: NMSA 1978, 22-2-1, 22-2-2, 22-8-26, 22-16-2,
22-16-4, 22-10-3
School-Level Safety
Plans 552
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The Accountability Program for New Mexico Schools, adopted by
the State Board of Education, includes five statewide
indicators. One of the indicators is School Safety. The
definition of school safety includes the development and
implementation of a school-level safety plan. In addition,
unique school and/or district indicators of school safety can be
determined by the Taos School District as part of the
Educational Plan for Student Success (EPSS).
The Taos Municipal Schools Board of Education authorizes the
Superintendent to direct each school within the District to
develop and implement a School-Level Safety Plan in order to
enable every school to provide an environment that is safe and
conducive to learning. The goals of the School-level Safety Plan
Manual are to assist schools in:
• Preparing for potential emergency situations;
• Creating a preventive approach to school safety;
• Designing intervention strategies; and
• Supporting school health initiatives.
Individual schools must determine the most appropriate basis
from which to address school safety and violence prevention,
intervention, and response. Each staff member must be aware of
and have access to a current copy of the School-level Safety
Plan. Principals must review the plan annually with their staff
and periodically update its safety plan.
Salvageable
Materials** 556
The Taos Municipal Schools Board of Education acknowledges that
state law requires proper procedures for the handling of
salvageable materials and hereby adopts this policy in order to
implement such procedures.
For purpose of this policy, the term “salvageable materials”
shall mean materials, equipment, or items of tangible personal
property owned by the Taos School District which have a current
resale value of any amount and which are worn out, unusable or
obsolete to the extent that the item(s) is not longer economical
or safe for continued use by the District. The term shall
include materials or equipment from school or building
construction or renovation projects which have resale or salvage
value, which have not been contracted for salvage or disposition
to private entities.
All building principals and department directors are responsible
for assuring that all salvageable materials within their
buildings or departments are disposed of in accordance with
state law and with this policy. No salvageable materials shall
be disposed of or sold by any school or department unless such
disposition has first been approved by the Superintendent to
assure that appropriate reporting of such disposition is made in
accordance with NMSA 1978 13-6-1.
All salvageable materials shall be included in the building or
departmental inventory until disposed of in accordance with this
policy, at which point it may be deleted.
Procedures for the accumulation and disposition of property
shall be in accordance with NMSA 1978 13-6-1. The Board of
Education must approve a resolution and affidavit approving the
disposition if the materials have a current resale value of five
thousand dollars ($5,000.00) or less. Such resolution shall be
transmitted to the state auditor at least thirty (30) days prior
to the proposed date of disposition.
If the salvageable materials have a current resale value of more
than five thousand dollars ($5,000.00), the materials shall not
be disposed of until approved by the School Budget Planning
Office of the State Department of Education, using such forms as
may be required by the division.
Any receipts of cash or other consideration for disposition of
salvageable materials shall be forwarded to or directly handled
by the District’s Business Office and accounted for as required
by the Taos Board of Education’s policy and by state regulation.
Reference: NMSA 1978 13-6-1
Educational Specifications for School Facilities 560
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The Superintendent of Schools is charged with the responsibility
of drafting educational specifications for each building that is
to be built.
Educational specifications shall be drafted with the help of
personnel who are to use the structure and others who may
appropriately be involved.
Educational specifications shall take into account the latest
trends in education, environmental control, and energy
conservation as they apply to the schools, and at no time is a
building to be constructed before the intended usage and
specifications are set forth in writing.
Educational specifications will not only include the curriculum
needs but also the needs for economy, sanitation, and the
health, safety and welfare of the children and staff.
The educational specifications shall be realistic in relation to
the budget set forth for the project.
Approval
of Plans for New Facilities 561
Plans for construction of all new facilities or revision of
existing facilities shall be presented to the Taos Municipal
Schools Board of Education for review and approval before bids
are solicited.
The planning must include those involved in the use of the
facilities and be endorsed in writing (signatures) by the
Superintendent, principal, and other applicable administrators.
Final
Payment for Building Projects 562
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The Superintendent and/or administrative staff, architect and/or
engineer jointly shall conduct inspections to determine the date
of substantial and final completion, and the Superintendent
shall require the contractor to furnish all final inspection
certificates or permit releases.
Before beneficial occupancy, an inspection of the facility shall
be made by the Superintendent, and/or administrative staff,
architect, builder, and the Taos Municipal Schools Board of
Education jointly in order that the architect may set forth
items which are deficient and set forth responsibilities for
beneficial occupancy.
The Superintendent shall recommend to the Board of Education
acceptance of the completed project and recommend final payment
for architectural, engineering and contracting services when the
project is complete and is ready for occupancy and the use for
which it was intended.
Change Orders 563
The Superintendent may authorize construction change orders that
do not exceed the project’s contingency fund. Change orders,
which exceed the contingency fund, will be submitted to the Taos
Board of Education for approval so that authorization is part of
the minutes of the Board of Education.
If during the course of construction, a change order of an
emergency nature exceeding the contingency fund is needed the
Superintendent may authorize the change order. The
Superintendent shall then advise the Board of Education that a
change order had to be allowed in order to continue the project.
Building Plans
and Warranties 564
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The architect shall collect from the contractor the “record
documents” plans, all information regarding the mechanical
equipment warranties, and other pertinent documents regarding
the new facilities. These documents and warranties will be
submitted to the Superintendent’s office at the time the
architect submits the final pay estimate for the contractor.
They shall be carefully safeguarded for reference purposes as
needed over the life of the facility.
Insurance Coverage for Facilities and Employees 580
The Taos Municipal School District shall provide and maintain
insurance coverage of its facilities and for its employees at
the most economical cost possible consistent with sound
insurance principles, state and federal statutes and
regulations, and the District’s resources. Periodic review of
all programs shall be made to ascertain needed change toward
that goal.
No proposal for Board adoption of any optional insurance program
for employees will be heard by the Board of Education unless
accompanied by a report from a District insurance committee. The
Superintendent or designee, as needed from time to time to
review or consider employee insurance programs and proposals,
shall form such committee. The committee shall have
representation from both licensed and non-licensed employee
groups.
Student Nutrition
Program 581
The Taos Municipal Schools believes in and supports the
nutritional well being of all students so they may reach their
full educational potential for learning and demonstrating
healthy lifestyle choices. Student nutrition is an integral part
of the educational process, assuring that students are ready to
learn.
The superintendent will assure
that:
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• A healthy school nutrition environment is provided. This
includes quality of food served, dining room atmosphere, and
adequate and appropriate time to eat.
• All USDA program requirements are met as set forth by state
and federal governments.
• Student Nutrition Program employees will work cooperatively
with students, school employees, parents and community to create
an atmosphere where students are ready to learn, supporting the
Comprehensive School Health Act.
• Student Nutrition Program supports nutrition education based
on the Dietary Guidelines for Americans. The student nutrition
program will model healthy dietary practices that promote
healthy lifestyle choices for students, staff and parents
throughout the school community.
• Excellence in student nutrition program staff by providing
ongoing training to achieve financial stability and food
security for the program.
• No foods of minimal nutritional value as defined by USDA
Regulations will be sold during the academic school day.
• Assure that no clubs, classrooms or organizations will be
allowed to sell foods/beverages in competition with the student
nutrition program during the academic school day. Concession
stands at Taos High School and Taos Middle School will not be
allowed to expand more than current operations and will be
subject to the student nutrition program policies.
Selection/Change of Taos Municipal Schools and Facility Names
582
The Taos Municipal Schools Board of Education shall determine
the names of schools and other facilities owned and governed by
the Taos Municipal Schools.
Selection of a Name for a new School or Facility
A new building will be named as soon as its construction has
become a financial reality the site has been selected, and the
architect appointed. All schools will be named for community or
historic locations or have geographic significance.
When a school is to be named, the Superintendent will appoint a
committee from the geographic area of that school. The committee
will include the Superintendent as chairman, a principal, at
least five citizens in the community, and students. Citizens,
Board members, and School personnel may submit names for
consideration by the committee.
Requests for a change of the Name of School or Facility
The Board will consider requests from School and community
groups to rename a school library, school facility other than a
school and athletic or activity event for a person who is
deceased and has made a significant contribution to the School
District. Any such request must include a plaque, portrait or
marker.
A request for a school name change shall be addressed by the
Board upon receipt of petitioners requesting such a change. Any
such request must include signatures representing sixty-five
percent (65%) of the parents of students residing within current
school boundaries.
Requests for Naming or Renaming a Portion of a School or
Facility
A request to name or rename a library, special facility, or a
portion of a school shall be addressed by the Board upon receipt
of a petition from the school. Any such request must include
signatures from fifty one percent (51%) of the parents of
students of the school.
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