3440.1 - Inventory Control - Procedure

In order to provide for proper control and conservation of SBCSS property, the Superintendent or designee (Inventory & Repair Specialist) shall maintain an inventory record of equipment, vehicles, buildings, and land in accordance with State and Federal law as follows:

1. All items currently valued in excess of $500 (Education Code §35168). This inventory shall contain:

a. Description of the equipment/property
b. Name of equipment
c. Identification numbers
d. Original cost of equipment/property
e. Date of acquisition
f. Location, use, and condition of equipment/property
g. Date, mode of disposal, and sale price, if applicable

2. In addition, all items purchased with federal funds that have a useful life of more than one year with an acquisition cost per unit of $5,000 or more (34 CFR 80.32) shall also include the following:

h. Source of the property
i. Percentage of Federal participation in the cost of the property

3. All capitalized assets shall remain in the inventory until the item is retired or until
the title is transferred to another agency.

A physical inventory shall be conducted annually. The inventory results will be reconciled with the inventory records to verify the existence, current utilization, and continued need for the item.

The Inventory & Repair Specialist will provide the Regional Occupation Program (ROP), SBCSS site administrators, and department heads a copy of their inventory in October of each year. The ROP/site administrators and each department head will conduct a physical inventory to verify the existence, current utilization, and continued need for their inventoried equipment. A copy of the inventory results will be returned to the Inventory & Repair Specialist by December of the same fiscal year.

If an employee moves a piece of equipment, other than for repair, he/she must notify the Inventory & Repair Specialist. The Inventory & Repair Specialist will update the Fixed Assets System appropriately for the new location, and custodial responsibility.

Items sent to the Warehouse for storage must be so designated on the work order. Storage of serviceable items will not exceed six (6) months. After six (6) months, these items should be declared surplus and made available to other departments.

If a piece of equipment is to be traded in for new equipment, the department in possession of the item shall contact the Inventory and Repair Specialist and send the inventory control tag to the Warehouse. If required, the Inventory and Repair Specialist will then retire the equipment as a “trade-in” in the Fixed Assets System.

Personal property that is obsolete, unusable, or no longer needed will be sent to the Warehouse. The Program Manager, Maintenance, Operations, and Transportation Department will certify the present value and utilize the following rules for disposal:

Notification to the County Board of Education

1. Personal property purchased with non-federal dollars worth less than $25,000 shall be included in a quarterly report to the County Board of Education. Personal property valued in excess of $25,000 will be approved for disposal by the County Board of Education in accordance with Education Code Section §1279.

2. Personal property purchased with federal dollars will be approved by the County Board of Education prior to disposal.

Method of Disposal

1. Obsolete and outdated electronic items will be recycled to the maximum extent possible.

2. Furniture and non-electronic equipment may be auctioned or provided to districts.

3. Disposal of furniture and equipment purchased with grant or low-incidence funds shall be disposed of in accordance with the grant or low-incidence requirements.

Departments will submit a work order for all equipment repair requests. For equipment repairs that fall within the warranty period, the requests must contain the equipment purchase order number.

Approved : August 24, 1993
Revised : March 5, 2002
Revised : February 12, 2008
Revised : January 8, 2009
Revised : January 4, 2012