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BP 3440 Inventories

KPBSD Policy Manual

BP 3440

Business and Instructional Support Operations
INVENTORIES

The Superintendent shall provide for the proper control and conservation of District property.  He/she shall maintain an inventory for all items currently valued at $5,000 or greater or a lesser amount if required by state or federal grant requirements or regulations.  Information relative to items of lesser value may be maintained for insurance purposes. 

(cf.3270– Disposal of Books, Equipment and Supplies)
(cf.3290
– Gifts, Grants and Bequests)
(cf.3400
– Management of District Assets/Accounts)

Legal Reference:

ALASKA STATUTES
14.11.011  Grant applications
14.11.017  School construction grant conditions
14.14.050  Annual audit

ALASKA ADMINISTRATIVE CODE
4 AAC 06.120  Accounting and audit manuals, charts of accounts, code descriptions
4 AAC 51.300  Vocational facilities and equipment 

CARL D. PERKINS VOCATIONAL EDUCATION ACT, Public Law 98-524, 99-159
34 CODE OF FEDERAL REGULATIONS, 74.132-74.140
Office of Management and Budget, Circular A-102, Attachment N, Property Management Standards


KENAI PENINSULA BOROUGH SCHOOL DISTRICT
Adoption Date: 5/3/04