3440 - Inventory and Equipment Control

All equipment, land and buildings shall be controlled in accordance with the California School Accounting Manual, the California Education Code and GASB 34. These procedures will ensure that equipment will be identified by a numbered label, controlled by assigned location, and maintained in a database. All equipment purchased with Regional Occupation Program funds remain the property of the Superintendent in accordance with Education Code Section 1605.

Approved: August 24, 1993
Revised: March 5, 2002
Revised: February 12, 2008