3440 - Inventory and Equipment Control

All equipment, land and buildings shall be controlled in accordance with the California School Accounting Manual, 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 San Bernardino County Superintendent of Schools.

Approved: August 24, 1993
Revised: March 5, 2002
Revised: February 12, 2008
Revised: December 17, 2024