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6572 - Fixed Assets

Property records and inventory records shall be maintained on all land, buildings and physical property under the control of the district. Such records shall be updated annually.

For purposes of this Regulation, "equipment" shall mean an instrument, a machine, an apparatus or a set of articles which retains its shape and appearance with use, is nonexpendable, and does not lose its identity when incorporated into a more complex unit. The superintendent or designee shall ensure that inventories of equipment are systematically and accurately recorded and are updated and adjusted annually by reference to purchase orders and withdrawal reports. Property records of facilities shall be maintained on an ongoing basis. No equipment shall be removed for personal or non-school use except according to Board Operational Governance Policy or District Regulation.

Property records shall show, as appropriate to the item recorded, the:

  1. Description and identification;
  2. Manufacturer;
  3. Year of purchase;
  4. Initial cost;
  5. Location

Equipment may be identified with a permanent tag that provides appropriate district and equipment identification.

Adopted:

12/11/1996

Last Revised:

1/18/2006

Related Procedure:

Related Forms:

Cross References:

Regulation:

  • RCW 28A.400.030(5) Superintendent's duties
  • RCW 40.14.010 Definition of public records